Nonprofit · EIN 74-1465413
HOUSTON LAW REVIEW
Tax-exempt · HOUSTON, TX 77204
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $214,593 | $115,361 | $99,232 | $1,400,318 | $50 | $1,400,268 |
| August 31, 2024 | 990 | $157,901 | $275,633 | -$117,732 | $1,301,136 | $100 | $1,301,036 |
| August 31, 2023 | 990 | $115,866 | $132,407 | -$16,541 | $1,418,895 | $127 | $1,418,768 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $32,000
- Program service revenue
- $83,272
- Investment income
- $220
- Royalties
- $99,101
- Other revenue
- $99,101
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $3,710
- Accounting fees
- $800
- Travel
- $2,204
- Program services (functional)
- $92,187
- Management and general (functional)
- $23,174
Balance sheet and other
- Total assets, start of year
- $1,301,136
- Total assets, end of year
- $1,400,318
- Total liabilities, end of year
- $50
- Net assets, end of year
- $1,400,268
- Gross receipts
- $214,593
- Employees
- 0
- State of legal domicile
- TX
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALEX ROBERTS | Chairman Officer | 0 | $0 |
| ROBERT A RAGAZZO | Treasurer Officer | 0 | $0 |
| EMILY BERMAN | Secretary Officer | 0 | $0 |
| MICHELLE GRAY | President Officer | 0 | $0 |
| MATTHEW HOFFMAN | Vice President Officer | 0 | $0 |
| ROBERT SERGESKETTER | VICE CHAIRMAN Officer | 0 | $0 |
990 for the year ended August 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALEX ROBERTS | Chairman Officer | 0 | $0 |
| ROBERT A RAGAZZO | Treasurer Officer | 0 | $0 |
| EMILY BERMAN | Secretary Officer | 0 | $0 |
| MICHELLE GRAY | President Officer | 0 | $0 |
| MATTHEW HOFFMAN | Vice President Officer | 0 | $0 |
| ROBERT SERGESKETTER | VICE CHAIRMAN Officer | 0 | $0 |
990 for the year ended August 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EMILY BERMAN | ASSISTANT SE Officer | – | $0 |
| MICHELLE GRAY | PRESIDENT Officer | – | $0 |
| MATTHEW HOFFMAN | VICE PRESIDE Officer | – | $0 |
| ROBERT A RAGAZZO | SECRETARY-TR Officer | – | $0 |
| ALEX ROBERTS | CHAIR Officer | – | $0 |
| ROBERT SERGESKETTER | VICE CHAIR Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 100 LAW CTR, HOUSTON, TX 77204-7007
- Principal officer (990 for 2024)
- MICHELLE GRAY, 100 LAW CENTER, HOUSTON, TX 77204
- Signed the 990
- EMILY BERMAN, Secretary
- Phone
- (713) 743-2247
- Website
- www.houstonlawreview.org
- Return prepared by
- FLOOD KALLUS YEN & GUPTA PLLC
Mission
THE HOUSTON LAW REVIEW FOCUSES ON SCHOLARSHIP AND PUBLISHING A BALANCE OFTHEORETICAL AND PRACTICAL VIEWS REFLECTED BY A VARIETY OF LEGAL SUBJECTMATTERS. THE HOUSTON LAW REVIEW IS COMMITTED TO CREATING MODEL ATTORNEYS TOSERVE THE COMMUNITY AND THE WORLD AT LARGE BY ENRICHING OUR MEMBERS'EDUCATIONAL EXPERIENCE.
Program accomplishments
- PUBLICATION OF A SCHOLARLY LAW JOURNAL CONSISTING OF PROFESSIONAL ANDSTUDENT AUTHORED WORKS WITH APPROXIMATELY 250-350 PAGES PER ISSUE, FIVEISSUE PER YEAR.Expenses $58,912
- SPONSORED AND HOSTED A LECTURE SERIES FOR APPROXIMATELY 100 ATTENDEES THATINVOLVES PRESENTATIONS AND COMMENTARY BY LEGAL SCHOLARS; THE KEYNOTELECTURE AND COMMENTS WERE PUBLISHED IN AN ISSUE OF THE JOURNAL.Expenses $33,275
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 74-1465413
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Organization supporting a government college or university
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1965
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Social science (V26Z)
- Assets (IRS master file)
- $1,400,318
- Income (IRS master file)
- $214,593
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $214,593 | $115,361 | $1,400,318 | XML |
| 990 | August 2024 | $157,901 | $275,633 | $1,301,136 | XML |
| 990 | August 2023 | $115,866 | $132,407 | $1,418,895 | XML |
| 990 | August 2022 | $186,215 | $61,615 | $1,435,452 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 74-1465413).
Questions about HOUSTON LAW REVIEW
- What is the EIN of HOUSTON LAW REVIEW?
- The employer identification number (EIN) of HOUSTON LAW REVIEW is 74-1465413.
- Is HOUSTON LAW REVIEW tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1965.
- Are donations to HOUSTON LAW REVIEW tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HOUSTON LAW REVIEW file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HOUSTON LAW REVIEW due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HOUSTON LAW REVIEW last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of HOUSTON LAW REVIEW?
- The 990 for the year ended August 31, 2025 names MICHELLE GRAY.
- Who are the officers and directors of HOUSTON LAW REVIEW?
- The 990 for the year ended August 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does HOUSTON LAW REVIEW have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $214,593, expenses of $115,361 and total assets of $1,400,318 at year end.
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