Civic Intelligence

Morningside Heights Legal Services Inc

EIN 51-0192355 • 501(c)3 • New York, NY

Profile

Clinical education for law students

Columbia Univ 615 W 131 St Mc 8741New York, NY 10027-7922

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

19th percentile

-29%

Higher net margin than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

40th percentile

-9.5%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

286%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$217,644

Down $22,816 (-9.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$217,644

Down $22,816 (-9.5%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin19th percentile

Revenue

Up

$79,418

Up $58,845 (+286%) from 2023

Expenses

Up

$102,234

Up $98,276 (+2483%) from 2023

Net Income

Down

-$22,816

Down $39,431 (-237%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

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

$400K$300K$200K$100K$0Assets 2011: $46,732Liabilities 2011: $02011Assets 2012: $40,696Liabilities 2012: $02012Assets 2013: $69,056Liabilities 2013: $0Net Assets 2013: $69,0562013Assets 2014: $59,669Liabilities 2014: $0Net Assets 2014: $59,6692014Assets 2015: $59,291Liabilities 2015: $0Net Assets 2015: $59,2912015Assets 2016: $59,110Liabilities 2016: $0Net Assets 2016: $59,1102016Assets 2017: $46,872Liabilities 2017: $0Net Assets 2017: $46,8722017Assets 2018: $61,475Liabilities 2018: $0Net Assets 2018: $61,4752018Assets 2019: $90,448Liabilities 2019: $0Net Assets 2019: $90,4482019Assets 2020: $66,002Liabilities 2020: $0Net Assets 2020: $66,0022020Assets 2021: $173,868Liabilities 2021: $110,069Net Assets 2021: $63,7992021Assets 2022: $328,197Liabilities 2022: $104,310Net Assets 2022: $218,1282022Assets 2023: $240,460Liabilities 2023: $0Net Assets 2023: $240,4602023Assets 2024: $217,644Liabilities 2024: $0Net Assets 2024: $217,6442024

Highlighted filing

2024

Assets$217,644
Liabilities$0
Net Assets$217,644
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $65,486Expenses 2011: $67,033Net Income 2011: -$1,5472011Revenue 2012: $3,738Expenses 2012: $9,774Net Income 2012: -$6,0362012Revenue 2013: $33,800Expenses 2013: $5,440Net Income 2013: $28,3602013Revenue 2014: $2,339Expenses 2014: $11,726Net Income 2014: -$9,3872014Revenue 2015: $2,584Expenses 2015: $2,962Net Income 2015: -$3782015Revenue 2016: $2,191Expenses 2016: $2,372Net Income 2016: -$1812016Revenue 2017: $15,077Expenses 2017: $27,315Net Income 2017: -$12,2382017Revenue 2018: $17,153Expenses 2018: $2,550Net Income 2018: $14,6032018Revenue 2019: $30,410Expenses 2019: $1,437Net Income 2019: $28,9732019Revenue 2020: $7,095Expenses 2020: $31,541Net Income 2020: -$24,4462020Revenue 2021: $8,730Expenses 2021: $10,933Net Income 2021: -$2,2032021Revenue 2022: $160,603Expenses 2022: $6,274Net Income 2022: $154,3292022Revenue 2023: $20,573Expenses 2023: $3,958Net Income 2023: $16,6152023Revenue 2024: $79,418Expenses 2024: $102,234Net Income 2024: -$22,8162024

Highlighted filing

2024

Revenue$79,418
Expenses$102,234
Net Income-$22,816
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$217,644
Liabilities
$0
Net assets
$217,644
Revenue
$79,418
Expenses
$102,234
Net income
-$22,816
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.18$0.00$2.18$0.79$1.02$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$0.21$0.04$0.17
2022Detailed filing. Detailed filing data is available for this year.$3.28$1.04$2.18$1.61$0.06$1.54
2021Detailed filing. Detailed filing data is available for this year.$1.74$1.10$0.64$0.09$0.11$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.07$0.32$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.30$0.01$0.29
2018Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.17$0.03$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.15$0.27$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.02$0.02$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.03$0.03$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.02$0.12$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.00$0.69$0.34$0.05$0.28
2012Summary only. Only limited summary data is available for this year.$0.41$0.00$0.04$0.10$0.06
2011Summary only. Only limited summary data is available for this year.$0.47$0.00$0.65$0.67$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$79,418
Mission and Program Overview

Mission

Clinical education for law students

Program Services

DescriptionGrantsExpenses
MORNINGSIDE HEIGHTS LEGAL SERVICES, INC. (MHLS) WAS ESTABLISHED BY THE COLUMBIA UNIVERSITY SCHOOL OF LAW (CUSL), TO CONDUCT CLINICAL LAW TRAINING TO PREPARE LAW STUDENTS FOR THE COMPETENT AND ETHICAL PRACTICE OF LAW. THE CLINICS ARE STAFFED ENTIRELY BY FACULTY AND STAFF OF CUSL, AND THE EDUCATIONAL PROGRAM IS OFFERED EXCLUSIVELY TO CUSL STUDENTS.$100,000$102,234
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
COLLEEN SHANAHANDirector/Chair (As Of 12/2023)-$0--
PHILIP GENTYDirector/Chair (Through 12/2023)-$0--
LYNNISE PANTINDirector/Vice Chair-$0--
JOSH GUPTA-KAGANDirector/Secretary (As Of 12/2023)-$0--
CHRISTOPHER MORTENDirector/Secretary (Through 12/2023)-$0--
AMBER BAYLORDirector/Treasurer-$0--
ELORA MUKHERJEEDirector-$0--
CAMILLE PANNUDirector (As Of 12/2023)-$0--
Filing and Contact Details

Filer

Filer Name
Morningside Heights Legal Services Inc
EIN
51-0192355
Phone
2128534693
Address
COLUMBIA UNIV 615 W 131 ST MC 8741, NEW YORK, NY 10027-7922

Signing Officer

Name
Mark Hawkins
Title
VP, Finance & Controller
Phone
2128517348
Signed
2025-05-13
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8 Other Revenue

“PAYMENTS - 77758;”

Form 990-EZ, Part I, Line 10 Grants Paid

“Activity:fellowship;grantee name:columbia university law school;grantee address:615 w. 131st st , new york, ny, 10027-____, us;amount:100000;relationship:related entity;”

Form 990-EZ, Part I, Line 16 Other Expenses

“Clinlical law training expenses - 2233; bank fees - 1;”

Form 990EZ, Part III, Line 28 DESCRIPTION OF OTHER PROGRAM SERVICES

“Morningside heights legal services, inc. (mhls) was established by the columbia university school of law (cusl), to conduct clinical law training to prepare law students for the competent and ethical practice of law. The clinics are staffed entirely by faculty and staff of cusl, and the educational program is offered exclusively to cusl students.”

Raw XML Appendix167 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0C/O CULS 435 WEST 116TH STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0100277201
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0COLLEEN SHANAHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PHILIP GENTY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LYNNISE PANTIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOSH GUPTA-KAGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHRISTOPHER MORTEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5AMBER BAYLOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ELORA MUKHERJEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CAMILLE PANNU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR/CHAIR (As of 12/2023)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR/CHAIR (Through 12/2023)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR/VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR/SECRETARY (as of 12/2023)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR/SECRETARY (Through 12/2023)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR/TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR (As of 12/2023)
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/OtherExpensesTotalAmt02234
IRS990EZ/OtherRevenueTotalAmt077758
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CLINICAL EDUCATION FOR LAW STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MORNINGSIDE HEIGHTS LEGAL SERVICES, INC. (MHLS) WAS ESTABLISHED BY THE COLUMBIA UNIVERSITY SCHOOL OF LAW (CUSL), TO CONDUCT CLINICAL LAW TRAINING TO PREPARE LAW STUDENTS FOR THE COMPETENT AND ETHICAL PRACTICE OF LAW. THE CLINICS ARE STAFFED ENTIRELY BY FACULTY AND STAFF OF CUSL, AND THE EDUCATIONAL PROGRAM IS OFFERED EXCLUSIVELY TO CUSL STUDENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0100000
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IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0102234
IRS990EZ/TotalProgramServiceExpensesAmt0102234
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0102234
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0THE TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0102234
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAYMENTS - 77758;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY:FELLOWSHIP;GRANTEE NAME:COLUMBIA UNIVERSITY LAW SCHOOL;GRANTEE ADDRESS:615 W. 131ST ST , NEW YORK, NY, 10027-____, US;AMOUNT:100000;RELATIONSHIP:RELATED ENTITY;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CLINLICAL LAW TRAINING EXPENSES - 2233; BANK FEES - 1;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MORNINGSIDE HEIGHTS LEGAL SERVICES, INC. (MHLS) WAS ESTABLISHED BY THE COLUMBIA UNIVERSITY SCHOOL OF LAW (CUSL), TO CONDUCT CLINICAL LAW TRAINING TO PREPARE LAW STUDENTS FOR THE COMPETENT AND ETHICAL PRACTICE OF LAW. THE CLINICS ARE STAFFED ENTIRELY BY FACULTY AND STAFF OF CUSL, AND THE EDUCATIONAL PROGRAM IS OFFERED EXCLUSIVELY TO CUSL STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8 Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 10 Grants Paid
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16 Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part III, Line 28 DESCRIPTION OF OTHER PROGRAM SERVICES
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark Hawkins
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP, Finance & Controller
ReturnHeader/BusinessOfficerGrp/PhoneNum02128517348
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MORNINGSIDE HEIGHTS LEGAL SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0MORN
ReturnHeader/Filer/EIN0510192355
ReturnHeader/Filer/PhoneNum02128534693
ReturnHeader/Filer/USAddress/AddressLine1Txt0COLUMBIA UNIV 615 W 131 ST MC 8741
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0100277922
ReturnHeader/ReturnTs02025-05-13T09:15:53+00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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