Civic Intelligence

Law and Society Association

EIN 23-7454766 • 501(c)3 • Amherst, MA

View Organization Page

Profile

To develop the interdisciplinary field of sociolegal studies.

417 Machmer Hall 240 Hicks WayAmherst, MA 01003-9278

www.lawandsociety.org

Siviq Scores

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

Liabilities / Assets

27th percentile

0.02x

Higher debt load relative to assets than 27% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

39th percentile

0.09x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

75th percentile

21%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$213,330

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 14.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

73rd percentile

13%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

72nd percentile

24%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$5,635,367

Up $662,781 (+13%) from 2024

Liabilities

Up

$133,526

Up $14,103 (+12%) from 2024

Net Assets

Up

$5,501,841

Up $648,678 (+13%) from 2024

Operations
Liabilities / Revenue39th percentileNet Margin75th percentile

Revenue

Up

$1,447,644

Up $276,691 (+24%) from 2024

Expenses

Up

$1,136,638

Up $96,542 (+9.3%) from 2024

Net Income

Up

$311,006

Up $180,149 (+138%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,097,333Liabilities 2010: $52,872Net Assets 2010: $1,044,4612010Assets 2011: $1,152,135Liabilities 2011: $66,199Net Assets 2011: $1,085,9362011Assets 2012: $1,045,209Liabilities 2012: $73,259Net Assets 2012: $971,9502012Assets 2013: $1,383,758Liabilities 2013: $86,510Net Assets 2013: $1,297,2482013Assets 2015: $1,733,695Liabilities 2015: $119,667Net Assets 2015: $1,614,0282015Assets 2016: $1,949,875Liabilities 2016: $134,189Net Assets 2016: $1,815,6862016Assets 2017: $2,016,604Liabilities 2017: $97,552Net Assets 2017: $1,919,0522017Assets 2018: $2,294,881Liabilities 2018: $182,720Net Assets 2018: $2,112,1612018Assets 2019: $2,681,021Liabilities 2019: $248,079Net Assets 2019: $2,432,9422019Assets 2020: $2,999,949Liabilities 2020: $290,470Net Assets 2020: $2,709,4792020Assets 2021: $3,562,557Liabilities 2021: $249,934Net Assets 2021: $3,312,6232021Assets 2022: $3,713,134Liabilities 2022: $296,381Net Assets 2022: $3,416,7532022Assets 2023: $4,112,143Liabilities 2023: $161,228Net Assets 2023: $3,950,9152023Assets 2024: $4,972,586Liabilities 2024: $119,423Net Assets 2024: $4,853,1632024Assets 2025: $5,635,367Liabilities 2025: $133,526Net Assets 2025: $5,501,8412025

Highlighted filing

2025

Assets$5,635,367
Liabilities$133,526
Net Assets$5,501,841
Open 2025 Filing

Operations Trend

Revenue Growth72nd percentile

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

$2.0M$1.5M$1.0M$500K$0Expenses 2010: $644,3592010Expenses 2011: $751,7752011Expenses 2012: $1,188,6982012Expenses 2013: $775,5732013Revenue 2015: $965,257Expenses 2015: $762,705Net Income 2015: $202,5522015Revenue 2016: $1,047,957Expenses 2016: $857,109Net Income 2016: $190,8482016Revenue 2017: $1,260,978Expenses 2017: $1,200,706Net Income 2017: $60,2722017Revenue 2018: $1,134,263Expenses 2018: $949,226Net Income 2018: $185,0372018Revenue 2019: $1,266,947Expenses 2019: $949,476Net Income 2019: $317,4712019Revenue 2020: $840,691Expenses 2020: $612,493Net Income 2020: $228,1982020Revenue 2021: $894,389Expenses 2021: $547,282Net Income 2021: $347,1072021Revenue 2022: $1,953,071Expenses 2022: $1,364,590Net Income 2022: $588,4812022Revenue 2023: $1,394,059Expenses 2023: $1,138,720Net Income 2023: $255,3392023Revenue 2024: $1,170,953Expenses 2024: $1,040,096Net Income 2024: $130,8572024Revenue 2025: $1,447,644Expenses 2025: $1,136,638Net Income 2025: $311,0062025

Highlighted filing

2025

Revenue$1,447,644
Expenses$1,136,638
Net Income$311,006
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,635,367
Liabilities
$133,526
Net assets
$5,501,841
Revenue
$1,447,644
Expenses
$1,136,638
Net income
$311,006
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.64$0.13$5.50$1.45$1.14$0.31
2024Detailed filing. Detailed filing data is available for this year.$4.97$0.12$4.85$1.17$1.04$0.13
2023Detailed filing. Detailed filing data is available for this year.$4.11$0.16$3.95$1.39$1.14$0.26
2022Detailed filing. Detailed filing data is available for this year.$3.71$0.30$3.42$1.95$1.36$0.59
2021Detailed filing. Detailed filing data is available for this year.$3.56$0.25$3.31$0.89$0.55$0.35
2020Detailed filing. Detailed filing data is available for this year.$3.00$0.29$2.71$0.84$0.61$0.23
2019Detailed filing. Detailed filing data is available for this year.$2.68$0.25$2.43$1.27$0.95$0.32
2018Detailed filing. Detailed filing data is available for this year.$2.29$0.18$2.11$1.13$0.95$0.19
2017Detailed filing. Detailed filing data is available for this year.$2.02$0.10$1.92$1.26$1.20$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.95$0.13$1.82$1.05$0.86$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.73$0.12$1.61$0.97$0.76$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.09$1.30$0.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.07$0.97$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.07$1.09$0.75
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.05$1.04$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Mar 4, 2026
Return Version
2024v5.1
Gross Receipts
$2,685,687
Mission and Program Overview

Mission

To develop the interdisciplinary field of sociolegal studies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,572,693$5,072,494▲ $499,801
Savings and Temporary Cash Investments$214,037$285,201▲ $71,164
Cash and Non-Interest-Bearing Accounts$183,204$267,051▲ $83,847
Prepaid Expenses and Deferred Charges$2,652$10,621▲ $7,969
Accounts Receivable$0--
Other Notes and Loans Receivable, Net$0--
Pledges and Grants Receivable$0--
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0--
Rtn Earn Endowment Incm Other Fnds$0--
Cap Stk Tr Prin Current Funds$0--
Intangible Assets$0--
Inventories for Sale or Use$0--
Loans From Officers Directors$0$0→ $0
Total Assets$4,972,586$5,635,367▲ $662,781
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$84,078$84,804▲ $726
Accounts Payable and Accrued Expenses$35,345$48,722▲ $13,377
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$119,423$133,526▲ $14,103
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,776,247$5,430,616▲ $654,369
Net Assets With Donor Restrictions$76,916$71,225▼ $5,691
Total Net Assets Fund Balance$4,853,163$5,501,841▲ $648,678
Total Liabilities and Net Assets / Fund Balance$4,972,586$5,635,367▲ $662,781

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,983,678-▲ $504,009$224,450$4,263,237
2023$358,954$2,838,705▲ $786,019-$3,983,678
2022$234,114$124,840--$358,954
2021$321,853--$87,739$234,114
2020$275,178$46,675--$321,853
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven BoutcherExecutive OfficerFT$192,734$20,596$213,330

Board Members and Trustees

NameTitle
Michele GoodwinPresident
Mario BarnesPresident-Elect
Anya BernsteinTrustee
Asad AsadTrustee
Aziza AhmedTrustee
Christopher SchmidtTrustee
Hiroshi FukuraiTrustee
I India ThusiTrustee
J Jarpa DawuniTrustee
Jamelia MorganTrustee
Jose AtilesTrustee
Kamari ClarkeTrustee
Karin MartinTrustee
Khiara BridgesTrustee
Liz ChiarelloTrustee
Nkatha KabiraTrustee
Qudsia MirzaTrustee
Robin StrykerTrustee
Sahar AzizTrustee
Sarah LagesonTrustee
Shannon GleesonTrustee
Sindiso MnisiWeeksTrustee
Tony ChengTrustee
Veena DubalTrustee
Wahab EgbewoleTrustee
Zozo Dyani-MhangoTrustee
Anna ReostiBook Review Editor
Shauhin TaleshGeneral Editor
Kathryne YoungSecretary
Robert NelsonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
EncoreAudiovisual151 E Wacker Dr, Chicago, IL 60601$231,436
Revenue and Support

Revenue Composition

Contributions and Grants
$365,297
Program Service Revenue
$851,478
Investment Income
$230,869
Other Revenue
$0
All Other Contributions
$37,261
Change in Net Assets
$311,006

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,447,644
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$337,672
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,785,316
Total Revenue per Form 990
$1,447,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$570,232
Salaries, Compensation, and Employee Benefits$454,902
Grants and Similar Amounts Paid$111,504
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$346,396$549-$346,945
Current Officers, Directors, Trustees, and Key Employees$106,893$108,427-$215,320
Other Salaries and Wages$90,797$90,408-$181,205
Grants to Domestic Individuals$61,376--$61,376
Foreign Grants$50,128--$50,128
Office Expenses$41,846$7,286-$49,132
Fees for Services Other$0$44,950$0$44,950
Fees for Services Accounting$696$36,041-$36,737
Other Employee Benefits$13,848$16,732-$30,580
Payroll Taxes$12,589$15,208-$27,797
Travel$7,799$6,057-$13,856
Information Technology-$9,584-$9,584
Other Expenses$3,020$5,000-$8,020
Insurance-$2,862-$2,862
Total Functional Expenses$760,901$375,737$0$1,136,638

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,136,638
Total Expenses per Audited Statements$1,136,638
Total Expenses per Form 990$1,136,638
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$50,128

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland and Greenland)GrantmakingConferences/Workshop--$18,353
South AmericaGrantmakingConferences/Other--$15,220
Sub-Saharan AfricaGrantmakingConferences/Other--$8,108
North America (Canada & Mexico only)GrantmakingConferences/Workshop--$4,800
East Asia and the PacificGrantmakingConferences/Workshop--$1,840
Middle East and North AfricaGrantmakingConferences/Other--$1,057
South AsiaGrantmakingConferences/Workshop--$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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6 Classes of members or stockholders

“The law and society association has members with voting rights.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

“The board of trustees is elected by a vote of the membership. The membership shall vote for trustees from the list of candidates submitted to them. The eight candidates receiving the highest number of votes shall be elected to office as trustees of the association. The membership also votes to determine who will be the president-elect, secretary, and treasurer.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The budget and finance committee reviews and approves the form 990 prior to issuance.”

Form 990, Part VI, Line 12C Conflict of interest policy

“Conflicts of interest are discussed generally at the beginning of lsa's annual board meeting. If it is determined that some board members have potential conflicts of interest in relation to the issues to be discussed, those board members will leave the meeting while discussions of the issues take place.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“The board reviews and establishes pay rates for management of the organization.”

Form 990, Part VI, Line 19 Required documents available to the public

“Governing documents and policies are linked on the web page. The financial statements are included in the trustee handbook and are available to others upon request.”

Filing and Contact Details

Filer

Filer Name
Law and Society Association
EIN
23-7454766
Phone
4135451673
Address
417 Machmer Hall 240 Hicks Way, Amherst, MA 01003-9278

Signing Officer

Name
Steven Boutcher
Title
Executive Officer
Phone
9493005685
Signed
2026-03-04
Discuss with paid preparer
Yes

Organization Details

Formed
1964
Legal Domicile
Co
Voting Board Members
30
Independent Board Members
30
Employees
4
Volunteers
200

Preparer

Firm
Larson & Company PC
Address
11240 S River Heights Dr Ste 300, South Jordan, UT 84095-5123
Preparer
Richard Scoresby
Phone
8013131900
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

“To promote the interdisciplinary study of law, society, and legal processes, through research and teaching. The most visable aspects of the mission in action are the annual meeting, the quarterly journal publication, "law & society review", annual workshops, and doctoral fellowships.”

Form 990, Part III, Line 4A-4C Description of program services

“(Expenses $ 66,946 including grants of $)(Revenue $ 104,561) QUARTERLY JOURNAL: THE ASSOCIATION PUBLISHES A QUARTERLY JOURNAL, "LAW & SOCIETY REVIEW." WORK BY APPROXIMATELY 50 AUTHORS WAS PUBLISHED IN THE 2024-2025 VOLUME, PLUS MANY MORE BOOKS WERE REVIEWED AND SCHOLARS SERVED AS PEER REVIEWERS.”

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

“Board designated funds consist of funds held for various purposes and a potential reserve for future liabilities.”

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“ASC Topic 740, Income Taxes, provides guidance on how uncertain tax positions should be recognized, measured, disclosed and presented in the financial statements. This requires the evaluation by management of tax positions taken or expected to be taken in preparation of the Association's tax returns to determine if the positions are more-likely-than-not of being sustained if examined by the taxing authorities. Management has determined there are no uncertain income tax positions. The Association's Return of Organization Exempt from Income Tax, Forms 990, are generally subject to IRS examination for 3 years after they are filed.”

Raw XML AppendixShowing 400 of 940 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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