Civic Intelligence

Edwin B Parker Trust C/O Columbia University School of Law

990 • Fiscal year 2020 • EIN 52-6025653

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 22, 2021

435 West 116th StreetNew York, NY 10027

(212) 635-6944

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

19th percentile

0.00x

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

2020 filings • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

17th percentile

0.00x

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

2020 filings • $10M-$25M nonprofits • Source year 2020

Net Margin

11th percentile

-53%

Higher net margin than 11% of similar nonprofits.

2020 filings • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

24th percentile

$0

Higher top officer pay than 24% of similar nonprofits.

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

2020 filings • $10M-$25M nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Assets

$14,620,687

No earlier filing loaded for comparison.

Net Assets

$14,620,687

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$478,819

No earlier filing loaded for comparison.

Expenses

$733,630

No earlier filing loaded for comparison.

Net Income

-$254,811

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2020: $14,620,687Liabilities 2020: $0Net Assets 2020: $14,620,6872020Assets 2021: $17,013,907Liabilities 2021: $0Net Assets 2021: $17,013,9072021Assets 2022: $14,830,535Liabilities 2022: $0Net Assets 2022: $14,830,5352022Assets 2023: $15,500,048Liabilities 2023: $0Net Assets 2023: $15,500,0482023Assets 2024: $16,486,958Liabilities 2024: $0Net Assets 2024: $16,486,9582024Assets 2025: $17,661,725Liabilities 2025: $0Net Assets 2025: $17,661,7252025

Highlighted filing

2020

Assets$14,620,687
Liabilities$0
Net Assets$14,620,687

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2020: $478,819Expenses 2020: $733,630Net Income 2020: -$254,8112020Revenue 2021: $801,843Expenses 2021: $740,167Net Income 2021: $61,6762021Revenue 2022: $728,003Expenses 2022: $754,153Net Income 2022: -$26,1502022Revenue 2023: $630,437Expenses 2023: $742,638Net Income 2023: -$112,2012023Revenue 2024: $573,721Expenses 2024: $768,106Net Income 2024: -$194,3852024Revenue 2025: $1,043,790Expenses 2025: $767,816Net Income 2025: $275,9742025

Highlighted filing

2020

Revenue$478,819
Expenses$733,630
Net Income-$254,811
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 22, 2021
Return Version
2019v5.2
Gross Receipts
$4,854,073
Mission and Program Overview

Mission

The parker school of foreign and comparative law promotes the study and teaching of transnational and non-u.s. Legal systems and international relations at columbia law school, and thereby facilitates engagement within the global legal academy and profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,538,916$14,285,943▼ $252,973
Savings and Temporary Cash Investments$265,734$303,482▲ $37,748
Total Assets$14,847,715$14,620,687▼ $227,028
Other Assets Total$43,065$31,262▼ $11,803
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$14,847,715$14,620,687▼ $227,028
Total Net Assets Fund Balance$14,847,715$14,620,687▼ $227,028
Total Liabilities and Net Assets / Fund Balance$14,847,715$14,620,687▼ $227,028
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$478,819
Other Revenue
$0
Change in Net Assets
$-254,811

Audited Revenue Reconciliation

Revenue per Audited Statements
$395,189
Revenue Not Reported on Financial Statements
$83,630
Revenue Not Reported on Form 990
$27,783
Total Revenue per Audited Statements
$422,972
Total Revenue per Form 990
$478,819
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$650,000
Other Expenses$83,630
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$650,000--$650,000
Fees for Service Investment Mgmnt Fees-$78,810-$78,810
Other Expenses-$4,820-$4,820
Total Functional Expenses$650,000$83,630$0$733,630

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$733,630
Expenses per Audited Statements$650,000
Total Expenses per Audited Statements$650,000
Expenses Not Reported on Financial Statements$83,630
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Trustees of Columbia University in the City of New YorkNew York, NY501 (c)(3)To Support the Parker School of Foreign and Comparative Law at Columbia University.-
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Edwin b. Parker trust does not currently have a committee with authority to act on behalf of the governing body.

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

Form 990 is provided to the organization's board to review prior to it being filed.

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

Due to the nature of the organization, the potential for trustee conflicts is minimal, but any such conflicts would be made known to the director of the parker school by the law school's dean or assistant dean for finance and administration.

Form 990, Part VI, Section B, Line 15

The trust has no employees and, therefore, there are no policies regarding compensation.

Form 990, Part VI, Section C, Line 19

The organization makes available its governing documents and financial statements to the public upon request.

Filing and Contact Details

Filer

Filer Name
Edwin B Parker Trust
EIN
52-6025653
Phone
2126356944
Address
435 WEST 116TH STREET, NEW YORK, NY 10027

Signing Officer

Name
Benjamin Liebman
Title
Director
Phone
2126356944
Signed
2021-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Liebman
Formed
1963
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Sheehan & Company CPA Pc
Address
165 ORINOCO DRIVE, BRIGHTWATERS, NY 11718
Preparer
Kevin Schmutz
Phone
2129624470
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization did not change its oversight process or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

The internal revenue service has determined that the trust meets the requirements of the code and is exempt from federal tax under section 4947(a)(1) of the code. The trust has been classified as an organization that is not a private foundation within the meaning of section 509(a)(3) of the code. There was no unrelated business income for the year ended june 30, 2020. Therefore, no provision for income taxes has been made for income taxes in the financial statements.

Raw XML Appendix355 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/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
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IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt04424797
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IRS990/LoanOutstandingInd00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0THE TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE TRUST MEETS THE REQUIREMENTS OF THE CODE AND IS EXEMPT FROM FEDERAL TAX UNDER SECTION 4947(A)(1) OF THE CODE. THE TRUST HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(3) OF THE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2020. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE FOR INCOME TAXES IN THE FINANCIAL STATEMENTS.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO SUPPORT THE PARKER SCHOOL OF FOREIGN AND COMPARATIVE LAW AT COLUMBIA UNIVERSITY.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0THE TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEES APPROVE A BUDGET FOR THE USE OF THE FUNDS. AS THE DIRECTOR IS INVOLVED WITH THE DEPARTMENT USING THE FUNDS, HE IS ABLE TO DIRECTLY MONITOR THE USE OF THE FUNDS AND VERIFY THEY ARE BEING USED FOR THE PURPOSES AGREED TO BY THE TRUSTEES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EDWIN B. PARKER TRUST DOES NOT CURRENTLY HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PROVIDED TO THE ORGANIZATION'S BOARD TO REVIEW PRIOR TO IT BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUE TO THE NATURE OF THE ORGANIZATION, THE POTENTIAL FOR TRUSTEE CONFLICTS IS MINIMAL, BUT ANY SUCH CONFLICTS WOULD BE MADE KNOWN TO THE DIRECTOR OF THE PARKER SCHOOL BY THE LAW SCHOOL'S DEAN OR ASSISTANT DEAN FOR FINANCE AND ADMINISTRATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TRUST HAS NO EMPLOYEES AND, THEREFORE, THERE ARE NO POLICIES REGARDING COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TaxExemptInterestAmt00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt014847715
IRS990/TotalAssetsEOYAmt014620687
IRS990/TotalAssetsGrp/BOYAmt014847715
IRS990/TotalAssetsGrp/EOYAmt014620687
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083630
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0650000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0733630
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014847715
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014620687
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0650000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0478819
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0478819
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt014847715
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt014620687
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0435 WEST 116TH STREET
IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010027
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BENJAMIN LIEBMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02126356944
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EDWIN B PARKER TRUST
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O COLUMBIA UNIVERSITY SCHOOL OF LAW
ReturnHeader/Filer/BusinessNameControlTxt0EDWI
ReturnHeader/Filer/EIN0526025653
ReturnHeader/Filer/PhoneNum02126356944
ReturnHeader/Filer/USAddress/AddressLine1Txt0435 WEST 116TH STREET
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010027
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0132709344
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHEEHAN & COMPANY CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0165 ORINOCO DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRIGHTWATERS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011718
ReturnHeader/PreparerPersonGrp/PhoneNum02129624470
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN SCHMUTZ
ReturnHeader/ReturnTs02021-05-06T16:00:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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