Civic Intelligence

The Yale Law Journal Company Inc

EIN 06-6071072 • 501(c)3 • New Haven, CT

Profile

To provide an educational experience to editors and readers through the publication of a legal periodical edited by students, and other activities.

208215 Yale StationNew Haven, CT 06520-8215

www.yalelawjournal.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.9%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$3,834,452

Up $416,614 (+12%) from 2023

Liabilities

Up

$113,814

Up $48,198 (+73%) from 2023

Net Assets

Up

$3,720,638

Up $368,416 (+11%) from 2023

Operations
Liabilities / Revenue56th percentileNet Margin83rd percentile

Revenue

Up

$1,074,691

Up $78,250 (+7.9%) from 2023

Expenses

Up

$705,256

Up $141,922 (+25%) from 2023

Net Income

Down

$369,435

Down $63,672 (-15%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $11,923,452Liabilities 2011: $164,545Net Assets 2011: $11,758,9072011Assets 2012: $12,665,507Liabilities 2012: $98,615Net Assets 2012: $12,566,8922012Assets 2013: $1,516,006Liabilities 2013: $94,781Net Assets 2013: $1,421,2252013Assets 2014: $1,518,439Liabilities 2014: $56,732Net Assets 2014: $1,461,7072014Assets 2015: $1,840,319Liabilities 2015: $148,225Net Assets 2015: $1,692,0942015Assets 2016: $1,860,568Liabilities 2016: $42,683Net Assets 2016: $1,817,8852016Assets 2017: $1,643,266Liabilities 2017: $32,425Net Assets 2017: $1,610,8412017Assets 2018: $1,978,977Liabilities 2018: $210,842Net Assets 2018: $1,768,1352018Assets 2019: $1,934,056Liabilities 2019: $204,367Net Assets 2019: $1,729,6892019Assets 2020: $1,829,942Liabilities 2020: $81,834Net Assets 2020: $1,748,1082020Assets 2021: $2,799,858Liabilities 2021: $107,783Net Assets 2021: $2,692,0752021Assets 2022: $3,047,559Liabilities 2022: $68,198Net Assets 2022: $2,979,3612022Assets 2023: $3,417,838Liabilities 2023: $65,616Net Assets 2023: $3,352,2222023Assets 2024: $3,834,452Liabilities 2024: $113,814Net Assets 2024: $3,720,6382024

Highlighted filing

2024

Assets$3,834,452
Liabilities$113,814
Net Assets$3,720,638
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,478,210Expenses 2011: $485,891Net Income 2011: $992,3192011Revenue 2012: $1,466,723Expenses 2012: $393,114Net Income 2012: $1,073,6092012Revenue 2013: $697,719Expenses 2013: $383,864Net Income 2013: $313,8552013Revenue 2014: $662,497Expenses 2014: $479,108Net Income 2014: $183,3892014Revenue 2015: $808,063Expenses 2015: $569,491Net Income 2015: $238,5722015Revenue 2016: $830,021Expenses 2016: $655,600Net Income 2016: $174,4212016Revenue 2017: $711,846Expenses 2017: $652,816Net Income 2017: $59,0302017Revenue 2018: $713,703Expenses 2018: $594,591Net Income 2018: $119,1122018Revenue 2019: $683,199Expenses 2019: $704,510Net Income 2019: -$21,3112019Revenue 2020: $688,269Expenses 2020: $663,523Net Income 2020: $24,7462020Revenue 2021: $1,197,613Expenses 2021: $550,359Net Income 2021: $647,2542021Revenue 2022: $984,209Expenses 2022: $594,853Net Income 2022: $389,3562022Revenue 2023: $996,441Expenses 2023: $563,334Net Income 2023: $433,1072023Revenue 2024: $1,074,691Expenses 2024: $705,256Net Income 2024: $369,4352024

Highlighted filing

2024

Revenue$1,074,691
Expenses$705,256
Net Income$369,435
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,834,452
Liabilities
$113,814
Net assets
$3,720,638
Revenue
$1,074,691
Expenses
$705,256
Net income
$369,435
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.11$3.72$1.07$0.71$0.37
2023Detailed filing. Detailed filing data is available for this year.$3.42$0.07$3.35$1.00$0.56$0.43
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.05$0.07$2.98$0.98$0.59$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.11$2.69$1.20$0.55$0.65
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.08$1.75$0.69$0.66$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.20$1.73$0.68$0.70$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.21$1.77$0.71$0.59$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.03$1.61$0.71$0.65$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.86$0.04$1.82$0.83$0.66$0.17
2015Summary only. Only limited summary data is available for this year.$1.84$0.15$1.69$0.81$0.57$0.24
2014Summary only. Only limited summary data is available for this year.$1.52$0.06$1.46$0.66$0.48$0.18
2013Summary only. Only limited summary data is available for this year.$1.52$0.09$1.42$0.70$0.38$0.31
2012Summary only. Only limited summary data is available for this year.$12.7$0.10$12.6$1.47$0.39$1.07
2011Summary only. Only limited summary data is available for this year.$11.9$0.16$11.8$1.48$0.49$0.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 25, 2025
Return Version
2023v6.0
Gross Receipts
$1,340,981
Mission and Program Overview

Mission

To provide an educational experience to editors and readers through the publication of a legal periodical edited by students and other activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,585,093$1,672,441▲ $87,348
Cash and Non-Interest-Bearing Accounts$979,265$1,267,838▲ $288,573
Accounts Receivable$722,207$738,453▲ $16,246
Investments in Publicly Traded Securities$84,461$88,328▲ $3,867
Prepaid Expenses and Deferred Charges$31,251$67,392▲ $36,141
Land, Buildings, and Equipment, Net$15,561$0▼ $15,561
Total Assets$3,417,838$3,834,452▲ $416,614
Liabilities
Accounts Payable and Accrued Expenses$62,511$109,641▲ $47,130
Deferred Revenue$3,105$4,173▲ $1,068
Total Liabilities$65,616$113,814▲ $48,198
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,767,129$2,048,196▲ $281,067
Net Assets With Donor Restrictions$1,585,093$1,672,442▲ $87,349
Total Net Assets Fund Balance$3,352,222$3,720,638▲ $368,416
Total Liabilities and Net Assets / Fund Balance$3,417,838$3,834,452▲ $416,614

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$201,326$201,326
Other Securities$1,672,441--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,585,093-▲ $87,349-$1,672,442
2022$1,560,126-▲ $24,967-$1,585,093
2021$1,551,311-▲ $8,815-$1,560,126
2020$1,113,517-▲ $437,794-$1,551,311
2019$1,045,951-▲ $67,566-$1,113,517
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
William BaudePresident
Claire PriestDirector
Julia MalkinaDirector
Lily Moore-eissenbergDirector
Rachel V SommersDirector
Dena ShataPast Director
Joseph CrosbyPast Treasurer
John MorleySecretary
Femi CadmusTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$982,307
Investment Income
$92,384
Other Revenue
$0
Change in Net Assets
$369,435

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,074,691
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-1,019
Total Revenue per Audited Statements
$1,073,672
Total Revenue per Form 990
$1,074,691
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$670,256
Grants and Similar Amounts Paid$35,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$3,204$101,677-$104,881
Grants to Domestic Orgs$35,000--$35,000
Fees for Services Management$19,619$13,080-$32,699
All Other Expenses-$27,625-$27,625
Other Expenses$23,558$66,654-$23,558
Information Technology$20,346--$20,346
Fees for Services Accounting-$16,875-$16,875
Depreciation Depletion$15,558--$15,558
Fees for Services Legal-$15,238-$15,238
Travel-$3,185-$3,185
Total Functional Expenses$332,875$372,381$0$705,256

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$705,256
Total Expenses per Audited Statements$705,256
Total Expenses per Form 990$705,256
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
CENTER FOR CHILDREN'S ADVOCACYHartford, CT501(c)(3)Cash Assistance for Continuing Operations$8,750
Emerge Connecticut IncNew Haven, CT501(c)(3)Cash Assistance for Continuing Operations$8,750
Integrated Refugee & Immigrant ServicesNew Haven, CT501(c)(3)Cash Assistance for Continuing Operations$8,750
New Haven Legal Assistance AssociationNew Haven, CT501(c)(3)Cash Assistance for Continuing Operations$8,750
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“Committees are advisory in nature and do not have the authority to act on behalf of the board of directors unless specifically delegated to do so. There have been no such delegations during the current fiscal year.”

Form 990, Part VI, Section B, Line 11B

“The treasurer of the board of directors reviews the form 990 and provides copies to the board of directors for their review prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The board of directors are required to review the conflict of interest policy annually and disclose at any point they become aware of a potential or actual conflict. If members of the organization identify a potential conflict, it is brought to the board of directors' attention to take the proper course of action.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The Yale Law Journal Company Inc
EIN
06-6071072
Phone
2034321622
Address
208215 YALE STATION, NEW HAVEN, CT 06520-8215

Signing Officer

Name
Femi Cadmus
Title
Treasurer
Phone
2034321622
Signed
2025-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Baude
Formed
1914
Legal Domicile
Ct
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
136

Preparer

Firm
SEWARD AND MONDE CPA'S
Address
296 STATE STREET, NORTH HAVEN, CT 06473-2165
Preparer
Gayle a Carbone
Phone
2032489341
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The company has entered into investment management agreements with yale university to invest certain of the company's funds in the yale university endowment pooled investment fund. The funds are pooled with the university's endowment funds, and the company receives a pro rata share of the overall yield on endowments. Through the company's investment in yale university's endowment funds, the board of directors has adopted yale's interpretation of the state of connecticut's uniform prudent management of institutional funds act along with yale's investment philosophies and spending policies: this interpretation includes requiring the preservation of the fair value of the original gift as of the gift date; the company invests its endowment investment portfolio and allocates the related earnings for expenditure in accordance with the total return concept; a distribution of endowment return that is independent of the cash yield and appreciation of investments earned during the year is provided for program support; the company has adopted an endowment spending policy designed specifically to stabilize annual spending levels and to preserve the real value of the endowment portfolio over time; the spending policy attempts to achieve these two objectives by using a long-term targeted spending rate combined with a smoothing rule, which adjusts spending gradually to changes in the endowment market value; the company uses a long-term targeted spending rate of 5.25%, combined with a smoothing rule; the company determines the expected return on endowment investments with the objective of producing a return exceeding the sum of inflation and the target spending rate.”

PART X, LINE 2:

“The company evaluates all significant tax positions as required by accounting principles generally accepted in the united states of america. As of june 30, 2024, the company does not believe that it has taken any positions that would require the recording of any additional tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next year. It is the company's policy to recognize any interest and penalties in the provision for taxes.”

Raw XML AppendixShowing 400 of 537 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt064200
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt035000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt035000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0330490
IRS990/GrossReceiptsAmt01340981
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt020346
IRS990/InformationTechnologyGrp/TotalAmt020346
IRS990/InvestmentIncomeGrp/ExclusionAmt028184
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt028184
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01585093
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01672441
IRS990/InvestmentsPubTradedSecGrp/BOYAmt084461
IRS990/InvestmentsPubTradedSecGrp/EOYAmt088328
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0201326
IRS990/LandBldgEquipBasisNetGrp/BOYAmt015561
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt0201326
IRS990/LegalDomicileStateCd0CT
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0266290
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE AN EDUCATIONAL EXPERIENCE TO EDITORS AND READERS THROUGH THE PUBLICATION OF A LEGAL PERIODICAL EDITED BY STUDENTS AND OTHER ACTIVITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03352222
IRS990/NetAssetsOrFundBalancesEOYAmt03720638
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt064200
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt064200
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-1019
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01767129
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02048196
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0101677
IRS990/OfficeExpensesGrp/ProgramServicesAmt03204
IRS990/OfficeExpensesGrp/TotalAmt0104881
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0JOURNAL EVENTS, DINNERS
IRS990/OtherExpensesGrp/Desc1PRINTING & PUBLICATION
IRS990/OtherExpensesGrp/Desc2SYMPOSIUM
IRS990/OtherExpensesGrp/Desc3PUBLICATION SHIPPING CO
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0128047
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt166654
IRS990/OtherExpensesGrp/ProgramServicesAmt0111290
IRS990/OtherExpensesGrp/ProgramServicesAmt1104300
IRS990/OtherExpensesGrp/ProgramServicesAmt223558
IRS990/OtherExpensesGrp/TotalAmt0239337
IRS990/OtherExpensesGrp/TotalAmt1104300
IRS990/OtherExpensesGrp/TotalAmt266654
IRS990/OtherExpensesGrp/TotalAmt323558
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt031251
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt067392
IRS990/PrincipalOfficerNm0WILLIAM BAUDE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0513190
IRS990/ProgramServiceRevenueGrp/BusinessCd1513120
IRS990/ProgramServiceRevenueGrp/BusinessCd2513190
IRS990/ProgramServiceRevenueGrp/BusinessCd3513120
IRS990/ProgramServiceRevenueGrp/Desc0CITATOR INCOME
IRS990/ProgramServiceRevenueGrp/Desc1LICENSE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3SUBSCRIPTION REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0576147
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1341920
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt243145
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt321095
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0576147
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1341920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt243145
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt321095
IRS990/ProgSrvcAccomActy2Grp/Desc0GRANTS TO OTHER NONPROFIT ORGANIZATIONS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt035000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt035000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt025000
IRS990/PYInvestmentIncomeAmt077920
IRS990/PYOtherExpensesAmt0538334
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0918521
IRS990/PYRevenuesLessExpensesAmt0433107
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0563334
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0996441
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0369435
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0982307
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt028184
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt017169
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt011092
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04955
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt014806
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt076206
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0982307
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0918521
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0873238
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01061490
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0613501
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04449057
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt028184
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt017169
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt011092
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04955
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt014806
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt076206
IRS990ScheduleA/InvestmentIncomeCYPct00.01680
IRS990ScheduleA/InvestmentIncomePYPct00.01540
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98320
IRS990ScheduleA/PublicSupportPY509Pct00.98460
IRS990ScheduleA/PublicSupportTotal509Amt04449057
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0982307
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0918521
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0873238
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01061490
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0613501
IRS990ScheduleA/Total509Grp/TotalAmt04449057
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01010491
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0935690
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0884330
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01066445
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0628307
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04525263
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01585093
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01672442
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt087349
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01560126
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01585093
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt024967
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01551311
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01560126
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08815
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01113517
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01551311
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0437794
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01045951
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01113517
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt067566
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0705256
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1019
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0201326
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0201326
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01672441
IRS990ScheduleD/OtherSecuritiesGrp/Desc0YALE UNIVERSITY ENDOWMENT POOL TRUST
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00448
IRS990ScheduleD/RevenueNotReportedAmt0-1019
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01074691
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMPANY HAS ENTERED INTO INVESTMENT MANAGEMENT AGREEMENTS WITH YALE UNIVERSITY TO INVEST CERTAIN OF THE COMPANY'S FUNDS IN THE YALE UNIVERSITY ENDOWMENT POOLED INVESTMENT FUND. THE FUNDS ARE POOLED WITH THE UNIVERSITY'S ENDOWMENT FUNDS, AND THE COMPANY RECEIVES A PRO RATA SHARE OF THE OVERALL YIELD ON ENDOWMENTS. THROUGH THE COMPANY'S INVESTMENT IN YALE UNIVERSITY'S ENDOWMENT FUNDS, THE BOARD OF DIRECTORS HAS ADOPTED YALE'S INTERPRETATION OF THE STATE OF CONNECTICUT'S UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ALONG WITH YALE'S INVESTMENT PHILOSOPHIES AND SPENDING POLICIES: THIS INTERPRETATION INCLUDES REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE; THE COMPANY INVESTS ITS ENDOWMENT INVESTMENT PORTFOLIO AND ALLOCATES THE RELATED EARNINGS FOR EXPENDITURE IN ACCORDANCE WITH THE TOTAL RETURN CONCEPT; A DISTRIBUTION OF ENDOWMENT RETURN THAT IS INDEPENDENT OF THE CASH YIELD AND APPRECIATION OF INVESTMENTS EARNED DURING THE YEAR IS PROVIDED FOR PROGRAM SUPPORT; THE COMPANY HAS ADOPTED AN ENDOWMENT SPENDING POLICY DESIGNED SPECIFICALLY TO STABILIZE ANNUAL SPENDING LEVELS AND TO PRESERVE THE REAL VALUE OF THE ENDOWMENT PORTFOLIO OVER TIME; THE SPENDING POLICY ATTEMPTS TO ACHIEVE THESE TWO OBJECTIVES BY USING A LONG-TERM TARGETED SPENDING RATE COMBINED WITH A SMOOTHING RULE, WHICH ADJUSTS SPENDING GRADUALLY TO CHANGES IN THE ENDOWMENT MARKET VALUE; THE COMPANY USES A LONG-TERM TARGETED SPENDING RATE OF 5.25%, COMBINED WITH A SMOOTHING RULE; THE COMPANY DETERMINES THE EXPECTED RETURN ON ENDOWMENT INVESTMENTS WITH THE OBJECTIVE OF PRODUCING A RETURN EXCEEDING THE SUM OF INFLATION AND THE TARGET SPENDING RATE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE COMPANY EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. AS OF JUNE 30, 2024, THE COMPANY DOES NOT BELIEVE THAT IT HAS TAKEN ANY POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT YEAR. IT IS THE COMPANY'S POLICY TO RECOGNIZE ANY INTEREST AND PENALTIES IN THE PROVISION FOR TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.99552
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01672441
IRS990ScheduleD/TotalExpensesPerForm990Amt0705256
IRS990ScheduleD/TotalRevenuePerForm990Amt01074691
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01073672
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0705256
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt08750
IRS990ScheduleI/RecipientTable/CashGrantAmt18750
IRS990ScheduleI/RecipientTable/CashGrantAmt28750
IRS990ScheduleI/RecipientTable/CashGrantAmt38750
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CASH ASSISTANCE FOR CONTINUING OPERATIONS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1CASH ASSISTANCE FOR CONTINUING OPERATIONS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2CASH ASSISTANCE FOR CONTINUING OPERATIONS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3CASH ASSISTANCE FOR CONTINUING OPERATIONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CENTER FOR CHILDREN'S ADVOCACY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1INTEGRATED REFUGEE & IMMIGRANT SERVICES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2EMERGE CONNECTICUT INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3NEW HAVEN LEGAL ASSISTANCE ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientEIN0061489575
IRS990ScheduleI/RecipientTable/RecipientEIN1611764307
IRS990ScheduleI/RecipientTable/RecipientEIN2453789523
IRS990ScheduleI/RecipientTable/RecipientEIN3060793269
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt065 ELIZABETH STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1235 NICOLL STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2830 GRAND AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3205 ORANGE STREET

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