Civic Intelligence

Appalachian School of Law

EIN 54-1743079 • 501(c)3 • Grundy, VA

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Profile

To provide post graduate education in the study of law

1169 Edgewater DriveGrundy, VA 24614

n/A

Siviq Scores

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

Liabilities / Assets

45th percentile

0.14x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.61x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

3rd percentile

-96%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$231,250

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

6th percentile

-20%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-56%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$16,687,013

Down $4,058,863 (-20%) from 2023

Liabilities

Down

$2,260,150

Down $819,198 (-27%) from 2023

Net Assets

Down

$14,426,863

Down $3,239,665 (-18%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin3rd percentile

Revenue

Down

$3,717,748

Down $4,745,504 (-56%) from 2023

Expenses

Down

$7,271,197

Down $1,722,374 (-19%) from 2023

Net Income

Down

-$3,553,449

Down $3,023,130 (-570%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

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

$30M$20M$10M$0Assets 2011: $26,970,618Liabilities 2011: $2,332,936Net Assets 2011: $24,637,6822011Assets 2012: $28,923,067Liabilities 2012: $945,884Net Assets 2012: $27,977,1832012Assets 2013: $29,110,621Liabilities 2013: $880,744Net Assets 2013: $28,229,8772013Assets 2014: $28,541,002Liabilities 2014: $909,832Net Assets 2014: $27,631,1702014Assets 2015: $26,020,856Liabilities 2015: $601,600Net Assets 2015: $25,419,2562015Assets 2016: $25,300,987Liabilities 2016: $571,136Net Assets 2016: $24,729,8512016Assets 2017: $23,542,695Liabilities 2017: $462,461Net Assets 2017: $23,080,2342017Assets 2018: $22,014,629Liabilities 2018: $251,174Net Assets 2018: $21,763,4552018Assets 2019: $23,521,494Liabilities 2019: $468,290Net Assets 2019: $23,053,2042019Assets 2020: $23,727,207Liabilities 2020: $668,231Net Assets 2020: $23,058,9762020Assets 2021: $23,474,495Liabilities 2021: $1,052,689Net Assets 2021: $22,421,8062021Assets 2022: $20,611,671Liabilities 2022: $2,756,470Net Assets 2022: $17,855,2012022Assets 2023: $20,745,876Liabilities 2023: $3,079,348Net Assets 2023: $17,666,5282023Assets 2024: $16,687,013Liabilities 2024: $2,260,150Net Assets 2024: $14,426,8632024

Highlighted filing

2024

Assets$16,687,013
Liabilities$2,260,150
Net Assets$14,426,863
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

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

$10M$5.0M$0-$5.0MExpenses 2011: $6,762,8832011Expenses 2012: $6,774,0582012Expenses 2013: $7,380,3612013Revenue 2014: $6,888,537Expenses 2014: $7,487,244Net Income 2014: -$598,7072014Revenue 2015: $4,198,808Expenses 2015: $6,410,722Net Income 2015: -$2,211,9142015Revenue 2016: $5,205,431Expenses 2016: $5,894,836Net Income 2016: -$689,4052016Revenue 2017: $3,297,163Expenses 2017: $4,946,780Net Income 2017: -$1,649,6172017Revenue 2018: $3,396,972Expenses 2018: $5,058,135Net Income 2018: -$1,661,1632018Revenue 2019: $4,136,040Expenses 2019: $5,645,970Net Income 2019: -$1,509,9302019Revenue 2020: $7,327,265Expenses 2020: $6,796,345Net Income 2020: $530,9202020Revenue 2021: $4,342,719Expenses 2021: $7,451,095Net Income 2021: -$3,108,3762021Revenue 2022: $3,644,283Expenses 2022: $6,554,804Net Income 2022: -$2,910,5212022Revenue 2023: $8,463,252Expenses 2023: $8,993,571Net Income 2023: -$530,3192023Revenue 2024: $3,717,748Expenses 2024: $7,271,197Net Income 2024: -$3,553,4492024

Highlighted filing

2024

Revenue$3,717,748
Expenses$7,271,197
Net Income-$3,553,449
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$16,687,013
Liabilities
$2,260,150
Net assets
$14,426,863
Revenue
$3,717,748
Expenses
$7,271,197
Net income
-$3,553,449
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.7$2.26$14.4$3.72$7.27$3.55
2023Detailed filing. Detailed filing data is available for this year.$20.7$3.08$17.7$8.46$8.99$0.53
2022Detailed filing. Detailed filing data is available for this year.$20.6$2.76$17.9$3.64$6.55$2.91
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.5$1.05$22.4$4.34$7.45$3.11
2020Detailed filing. Detailed filing data is available for this year.$23.7$0.67$23.1$7.33$6.80$0.53
2019Detailed filing. Detailed filing data is available for this year.$23.5$0.47$23.1$4.14$5.65$1.51
2018Detailed filing. Detailed filing data is available for this year.$22.0$0.25$21.8$3.40$5.06$1.66
2017Detailed filing. Detailed filing data is available for this year.$23.5$0.46$23.1$3.30$4.95$1.65
2016Detailed filing. Detailed filing data is available for this year.$25.3$0.57$24.7$5.21$5.89$0.69
2015Detailed filing. Detailed filing data is available for this year.$26.0$0.60$25.4$4.20$6.41$2.21
2014Detailed filing. Detailed filing data is available for this year.$28.5$0.91$27.6$6.89$7.49$0.60
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.1$0.88$28.2$7.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.9$0.95$28.0$6.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.0$2.33$24.6$6.76
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 29, 2024
Return Version
2023v6.0
Gross Receipts
$3,733,394
Mission and Program Overview

Mission

Asl exists to provide opportunity for people from appalachia and beyond to realize their dreams of practicing law and bettering their communities. We attract a qualified, diverse and dedicated student body, many of whom will remain in the region after graduation and serve as legal counselors, advocates, judges, mediators, community leaders, and public officials. We offer a nationally recruited, diverse, and well-qualified faculty, a rigorous program for the professional training of lawyers and a comprehensive law library. The program emphasizes professional responsibility, and practice skills. The asl community is an exciting, student-centered environment that emphasizes honesty, integrity, fairness, and respect for others. We also emphasize community serivce and provide resources for people, the bar, courts and other institutions of the region.

Asl exists to provide opportunity for people from appalachia and beyond to realize their dreams of practicing law and bettering their communities. We attract a qualified, diverse and dedicated student body.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,294,809$11,693,040▼ $601,769
Investments Other Securities$6,512,360$4,132,654▼ $2,379,706
Cash and Non-Interest-Bearing Accounts$1,150,584$482,727▼ $667,857
Prepaid Expenses and Deferred Charges$242,119$222,582▼ $19,537
Pledges and Grants Receivable$461,250$100,000▼ $361,250
Accounts Receivable$46,002$33,493▼ $12,509
Inventories for Sale or Use$38,435$22,517▼ $15,918
Total Assets$20,745,876$16,687,013▼ $4,058,863
Other Assets Total$317--
Liabilities
Other Liabilities$2,425,953$1,921,279▼ $504,674
Accounts Payable and Accrued Expenses$653,395$338,871▼ $314,524
Total Liabilities$3,079,348$2,260,150▼ $819,198
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,544,346$10,133,014▼ $3,411,332
Net Assets With Donor Restrictions$4,122,182$4,293,849▲ $171,667
Total Net Assets Fund Balance$17,666,528$14,426,863▼ $3,239,665
Total Liabilities and Net Assets / Fund Balance$20,745,876$16,687,013▼ $4,058,863

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$451,372$14,716,017$15,167,388
Buildings$9,247,712$4,369,702$13,617,414
Land$1,993,956-$1,993,956
Other Securities$4,132,654--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$3,972,725$52,223▲ $345,376-$4,132,817
2022$3,993,438$2,861▲ $234,433-$3,972,725
2021$5,519,326$2,163▼ $500,480-$3,993,438
2020$6,067,881$5,606▲ $1,278,019-$5,519,326
2019$6,130,912$4,500▼ $67,531-$6,067,881
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
B Keith FaulknerDean EmeritusFT$231,250$10,312$241,562
David WesternPresident and DeanFT$153,000$6,500$159,500
Peggy StreetDirector of Business OfficeFT$138,124$3,500$141,624
Laura WilsonChief Academic OfficerFT$135,000-$135,000
Thomas R ScottGeneral Counsel-$129,000-$129,000

Board Members and Trustees

NameTitle
Honorable Jerry KilgoreChair
Aj RobinsonTrustee
Donald RatliffTrustee
G Roger RifeTrustee
Honorable Birg SergentTrustee
Honorable George AllenTrustee
Honorable Patrick JohnsonTrustee
Honorable Reece Hale RobertsonTrustee
Honorable Teresa ChafinTrustee
Jasen EigeTrustee
Jeff TaylorTrustee
Jeffery MitchellTrustee
Joseph WolfeTrustee
Landon Tucker DavisTrustee
Nikki StiltnerTrustee
Steven KeelerTrustee
Michael McglothlinAssistant Treasurer
Karen JacksonOutsourced CFO
Wade McgeorgeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$637,406
Program Service Revenue
$2,748,698
Investment Income
$128,998
Other Revenue
$202,646
All Other Contributions
$588,834
Change in Net Assets
$-3,553,449

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,717,745
Revenue Not Reported on Financial Statements
$3
Revenue Not Reported on Form 990
$329,430
Other Revenue Adjustments
$3
Total Revenue per Audited Statements
$4,047,175
Total Revenue per Form 990
$3,717,748
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,072,025
Other Expenses$3,199,172
Total Fundraising Expense$175,562
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$2,755,607$706,612$162,500$3,624,719
Depreciation Depletion$550,573$75,045-$625,618
Insurance$354,411$131,888-$486,299
Occupancy$300,818$99,384-$400,202
Payroll Taxes$225,034$53,396$12,431$290,861
Fees for Services Other$104,851$161,633-$266,484
All Other Expenses$152,057$66,874$631$219,562
Pension Plan Contributions$124,603$31,842-$156,445
Office Expenses$49,607$49,890-$99,497
Interest$70,603$22,296-$92,899
Travel$61,921$24,170-$86,091
Advertising$2,468$79,930-$82,398
Other Expenses$56,050$20,648-$56,050
Conferences and Meetings$16,393$5,479-$21,872
Total Functional Expenses$5,504,897$1,590,738$175,562$7,271,197

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,286,843
Expenses per Audited Statements$7,271,197
Total Expenses per Form 990$7,271,197
Expenses Not Reported on Form 990$15,646
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$44,700
Fundraising Direct Expenses$15,646
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$44,700$44,700$15,646$29,054
Total Events$44,700$44,700$15,646$29,054
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Terry KilgoreFamily MemberEmployeeNo$125,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$1,659,664
Line of Credit$154,342
Lease Payable$107,273
Accrued Compensation-
Deferred Revenue-
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
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 7A

“Buchanan county board of supervisors appoints one or more members to the board of trustees”

Form 990, Part VI, Line 11B

“The 990 is provided to the dean and finance committee of the board for approval before filing”

Form 990, Part VI, Line 12C

“The trustees are asked to complete conflict of interest forms annually which are reviewed by the dean and also reported to the colleges accreditating bodies. If any conflict arises it is reviewed with the board member by the dean and chair of the board and corrected or resolved according”

Form 990, Part VI, Line 15A

“Compensation for top officials is determined by reviewing the industry standard for that position, consulting with the colleges consultant who advises the college on administrative and academic issues and in accordance with the colleges budget”

Form 990, Part VI, Line 15B

“Compensation for top officials is determined by reviewing the industry standard for that position, consulting with the colleges consultant who advises the college on administrative and academic issues and in accordance with the colleges budget”

Form 990, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Appalachian School of Law
EIN
54-1743079
Phone
2769354349
Address
1169 EDGEWATER DRIVE, Grundy, VA 24614

Signing Officer

Name
Karen Jackson
Title
CFO
Phone
2762022931
Signed
2024-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Western
Formed
1999
Legal Domicile
Va
Voting Board Members
18
Independent Board Members
18
Employees
68

Preparer

Firm
Rodney P Jackson CPA Pllc
Address
18148 CELEBRITY LN, ABINGDON, VA 24211
Preparer
Rodney P Jackson
Phone
2763455305
Supplemental Narrative

Financial Statement Notes

XI 4B

“ROUNDING”

XI 2D

“Direct fundraising expense”

XII 2D

“Direct fundraising expense”

Raw XML AppendixShowing 400 of 695 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/Desc0DURING FISCAL YEAR 2024, 61 NEW FULL TIME J.D. STUDENTS MATRICULATED AT ASL, FOR A TOTAL ENROLLMENT OF 140 FT STUDENTS. OF THOSE NEW STUDENTS, 79 LISTED THEIR HOME STATE AS ONE OF THE 13 STATES DEFINED AS MAKING UP APPALACHIA BY THE APPALACHIAN REGIONAL COMMISSION, WHILE 66 WERE FROM VIRGINIA OR A BORDERING STATE. DURING 2023, ASL AWARDED THE J.D. DEGREE TO 50 STUDENTS. OF THOSE GRADUATES, 86 HAVE PASSED A BAR EXAM,OR EARNED A SCORE SUFFICIENT FOR LICENSING. 27 OF THESE STUDENTS ARE LICENSED IN ONE OF THE 13 APPALACHIAN STATES.
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