Civic Intelligence

Helix Bar Review Inc.

990 • Fiscal year 2021 • EIN 84-2885336

Apr 01, 2020 to Mar 31, 2021 • Filed on Sep 30, 2021

10 North High Street Ste 400West Chester, PA 19380

(484) 653-3300

Siviq Scores

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

Liabilities / Assets

40th percentile

0.03x

Higher debt load relative to assets than 40% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2021

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2021

Top Officer Pay

99th percentile

$958,114

Higher top officer pay than 99% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

66th percentile

18%

Faster asset growth than 66% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2020 to 2021

Assets

Up

$3,471,363

Up $539,292 (+18%) from 2020

Net Assets

Up

$3,363,221

Up $495,796 (+17%) from 2020

Liabilities

Up

$108,142

Up $43,496 (+67%) from 2020

Revenue

Flat

$0

Flat from 2020

Expenses

Up

$1,654,204

Up $1,172,102 (+243%) from 2020

Net Income

Down

-$1,654,204

Down $1,172,102 (-243%) from 2020

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2020: $2,932,071Liabilities 2020: $64,646Net Assets 2020: $2,867,4252020Assets 2021: $3,471,363Liabilities 2021: $108,142Net Assets 2021: $3,363,2212021Assets 2022: $7,336,429Liabilities 2022: $280,494Net Assets 2022: $7,055,9352022Assets 2023: $9,592,672Liabilities 2023: $667,430Net Assets 2023: $8,925,2422023Assets 2024: $10,177,697Liabilities 2024: $1,048,222Net Assets 2024: $9,129,4752024Assets 2025: $6,716,355Liabilities 2025: $887,519Net Assets 2025: $5,828,8362025

Highlighted filing

2021

Assets$3,471,363
Liabilities$108,142
Net Assets$3,363,221

Operations Trend

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

$20M$10M$0-$10M-$20MRevenue 2020: $0Expenses 2020: $482,102Net Income 2020: -$482,1022020Revenue 2021: $0Expenses 2021: $1,654,204Net Income 2021: -$1,654,2042021Revenue 2022: -$9,250Expenses 2022: $4,798,036Net Income 2022: -$4,807,2862022Revenue 2023: $129,085Expenses 2023: $8,610,802Net Income 2023: -$8,481,7172023Revenue 2024: $363,955Expenses 2024: $9,179,588Net Income 2024: -$8,815,6332024Revenue 2025: $773,398Expenses 2025: $12,074,037Net Income 2025: -$11,300,6392025

Highlighted filing

2021

Revenue$0
Expenses$1,654,204
Net Income-$1,654,204
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Sep 30, 2021
Return Version
2020v4.1
Gross Receipts
$0
Mission and Program Overview

Mission

SEE SCHEUDLE O.

See schedule o.to develop and operate a not-for-profit legal studies course for students completing law school and preparing to take the bar examination.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,082,071$3,385,472▲ $2,303,401
Cash and Non-Interest-Bearing Accounts$1,850,000$83,391▼ $1,766,609
Prepaid Expenses and Deferred Charges$0$2,500▲ $2,500
Total Assets$2,932,071$3,471,363▲ $539,292
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$8,238$93,974▲ $85,736
Other Liabilities$56,408$14,168▼ $42,240
Deferred Revenue$0$0→ $0
Total Liabilities$64,646$108,142▲ $43,496
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,867,425$3,363,221▲ $495,796
Total Net Assets Fund Balance$2,867,425$3,363,221▲ $495,796
Total Liabilities and Net Assets / Fund Balance$2,932,071$3,471,363▲ $539,292

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,385,472$41,000$3,426,472
Buildings$0--
Equipment$0--
Leasehold Improvements$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Fidel CaleroNational Director, Bar ReviewFT$139,877$139,877
Miriam Lavanya SabinDirector, Bar ReviewFT$113,264$113,264

Board Members and Trustees

NameTitle
Christopher P ChapmanPresident & CEO
Beth DonahueManaging Director, Bar Review
Lyssa ThadenManaging Director, Bar Review
Debra SwartzSVP General Counsel & CCO
Samuel Greenhalgh JrVP, Controller

Highest Paid Contractors

ContractorServicesLocationCompensation
Accesslex InstituteManagement Services10 N HIGH STREET STE 400, West Chester, PA 19103$4,050,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-1,654,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,029,186
Salaries, Compensation, and Employee Benefits$625,018
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$699,905--$699,905
Other Salaries and Wages$500,029--$500,029
Advertising$189,922--$189,922
Information Technology$87,225--$87,225
Other Employee Benefits$72,481--$72,481
Payroll Taxes$34,223--$34,223
Depreciation Depletion$29,611--$29,611
Pension Plan Contributions$18,285--$18,285
Fees for Services Legal$13,676--$13,676
Travel$4,886--$4,886
Fees for Services Accounting$3,000--$3,000
Office Expenses$961--$961
Total Functional Expenses$1,654,204$0$0$1,654,204
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$14,168
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members or stockholders, line 6, 7a and 7b accesslex institute is the sole member of helix bar review, inc and has the right to elect directors of helix bar review, inc. The articles and bylaws of helix bar review, inc describe certain rights reserved to the sole member.

Form 990, Part VI, Section A, Line 7A

See explaination under part vi, line 6.

Form 990, Part VI, Section A, Line 7B

See explaination under part vi, line 6.

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

Form 990 review process this irs form 990 was prepared by the organization's management, in consultation with the organization's external tax accountants and attorneys. A complete copy of this form 990, including all required schedules, was made available to each of the organization's directors prior to its filing with the irs.

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

Conflict of interest policy monitoring & enforcement the organization's conflict of interest policy requires each interested person (defined as the organization's directors, officers, and key employees) to disclose any financial interest (certain ownership interest or compensation arrangements) they may have in connection with a proposed transaction between the organization and a third party. The board of directors will determine if such financial interest constitutes a conflict of interest and will employ the policy's procedures for addressing any such conflict. All interested persons provide a written certification annually affirming that they have received and understand the policy and agree to comply with it, and listing any conflicts, business relationships or family relationships that may give rise to a conflict. The board of directors considers all disclosed issues and management monitors and reports any actual or potential conflicts.

Form 990, Part VI, Section B, Line 15

The process for determining compensation the process for determining the compensation of the president and ceo of the organization is delegated by the sole member's board of directors to its compensation and benefits committee, with such committee comprised of outside, independent directors. It is the practice of the compensation and benefits committee to review the performance of the organization's president and ceo periodically (generally on an annual basis) and to periodically engage a third-party, independent compensation consultant to establish the market compensation range for the position. This consultant generally establishes this range by identifying the compensation of a parallel position at comparable organizations and taking various factors into account, including but not limited to each applicable organization's industry, geographic region, complexity, size, and tax status. The compensation and benefits committee reviews the information from its compensation consultant and any other relevant information, discusses such information outside of the presence of the president and ceo, and authorizes, on the record, any changes to such officer's compensation.

Form 990, Part VI, Section C, Line 19

The organization's certificate of incorporation is a public document on file with the delaware secretary of state. The organization does not make its bylaws and conflict of interest policy available to the public. The audited consolidated financial statements of the sole member, accesslex institute, and its subsidiaries, including but not limited to helix bar review, inc, for the most recent three years are freely available on the sole member's website.

Filing and Contact Details

Filer

Filer Name
Helix Bar Review Inc
EIN
84-2885336
Phone
4846533300
Address
10 NORTH HIGH STREET STE 400, WEST CHESTER, PA 19380

Signing Officer

Name
Christopher Chapman
Title
President
Phone
4846533300
Signed
2021-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Chapman
Formed
2019
Legal Domicile
De
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Grant Thornton Llp
Address
2001 MARKET STREET SUITE 700, PHILADELPHIA, PA 19103
Preparer
Alycia Solecki
Phone
2155614200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Organization's mission the corporation will develop and operate a not-for-profit legal studies course for students completing law school and preparing to take the bar examination (the "program"). The program will rely on the latest proven learning science and state-of-the-art technology, and will draw on the sole member's past experiences with introducing services into the legal education ecosystem, to offer the information, tools and other resources needed for law school graduates to efficiently and effectively prepare for the bar examination and apply their legal education in practical settings. More specifically, the program will gather the substantive information that can be tested on the bar examination, organize it in a way that maximizes its efficiency and effectiveness, and teach it in a manner that should support and inspire students to allocate sufficient time to engage with and understand the materials. The program will be open to all persons who are interested, although it is expected that nearly all participants will be recent law school graduates.

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 699,905. Total expenses 699,905.

FORM 990, PART XI, LINE 9:

Equity contribution from accesslex institute 2,150,000.

Financial Statement Notes

PART X, LINE 2:

Liability for uncertain tax positions - fin 48 (asc 740) the company accounts for uncertainties in income taxes based on a threshold of "more-likely-than-not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The company has no uncertain tax positions meeting the threshold. The company remains subject to federal, state and local income tax examinations for the year ended march 31, 2020 to the present.

Raw XML AppendixShowing 400 of 538 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt08238
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt093974
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SEE SCHEDULE O.TO DEVELOP AND OPERATE A NOT-FOR-PROFIT LEGAL STUDIES COURSE FOR STUDENTS COMPLETING LAW SCHOOL AND PREPARING TO TAKE THE BAR EXAMINATION.
IRS990/AdvertisingGrp/ProgramServicesAmt0189922
IRS990/AdvertisingGrp/TotalAmt0189922
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0CHRISTOPHER CHAPMAN
IRS990/BooksInCareOfDetail/PhoneNum04846533300
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt010 NORTH HIGH STREET STE 400
IRS990/BooksInCareOfDetail/USAddress/CityNm0WEST CHESTER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd019380
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01850000
IRS990/CashNonInterestBearingGrp/EOYAmt083391
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContractorCompensationGrp/CompensationAmt04050000
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt010 N HIGH STREET STE 400
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0WEST CHESTER
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0PA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd019103
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0ACCESSLEX INSTITUTE
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01029186
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-1654204
IRS990/CYSalariesCompEmpBnftPaidAmt0625018
IRS990/CYTotalExpensesAmt01654204
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt00
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt029611
IRS990/DepreciationDepletionGrp/TotalAmt029611
IRS990/Desc0THE PROGRAM WILL GATHER THE SUBSTANTIVE INFORMATION THAT CAN BE TESTED ON THE BAR EXAMINATION, ORGANIZE IT IN A WAY THAT MAXIMIZES ITS EFFICIENCY AND EFFECTIVENESS, AND TEACH IT IN A MANNER THAT SHOULD SUPPORT AND INSPIRE STUDENTS TO ALLOCATE SUFFICIENT TIME TO ENGAGE WITH AND UNDERSTAND THE MATERIALS. THE PROGRAM WILL BE OPEN TO ALL PERSONS WHO ARE INTERESTED.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01654204
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt03000
IRS990/FeesForServicesAccountingGrp/TotalAmt03000
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt013676
IRS990/FeesForServicesLegalGrp/TotalAmt013676
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0699905
IRS990/FeesForServicesOtherGrp/TotalAmt0699905
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt150.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt250.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt350.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt450.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt550.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt650.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt0141937
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt172147
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt253465
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt37226
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt437063
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt537826
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt66300
IRS990/Form990PartVIISectionAGrp/PersonNm0CHRISTOPHER P CHAPMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1DEBRA SWARTZ
IRS990/Form990PartVIISectionAGrp/PersonNm2SAMUEL GREENHALGH JR
IRS990/Form990PartVIISectionAGrp/PersonNm3BETH DONAHUE
IRS990/Form990PartVIISectionAGrp/PersonNm4LYSSA THADEN
IRS990/Form990PartVIISectionAGrp/PersonNm5FIDEL CALERO
IRS990/Form990PartVIISectionAGrp/PersonNm6MIRIAM LAVANYA SABIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0816177
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1302789
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2213379
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3209593
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt4171665
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5102051
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt6106964
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1SVP GENERAL COUNSEL & CCO
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP, CONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MANAGING DIRECTOR, BAR REVIEW
IRS990/Form990PartVIISectionAGrp/TitleTxt4MANAGING DIRECTOR, BAR REVIEW
IRS990/Form990PartVIISectionAGrp/TitleTxt5NATIONAL DIRECTOR, BAR REVIEW
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR, BAR REVIEW
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02019
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt087225
IRS990/InformationTechnologyGrp/TotalAmt087225
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt041000
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01082071
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03385472
IRS990/LandBldgEquipCostOrOtherBssAmt03426472
IRS990/LegalDomicileStateCd0DE
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEUDLE O.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NameChangeInd0X
IRS990/NetAssetsOrFundBalancesBOYAmt02867425
IRS990/NetAssetsOrFundBalancesEOYAmt03363221
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02867425
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03363221
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0961
IRS990/OfficeExpensesGrp/TotalAmt0961
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt02150000
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt072481
IRS990/OtherEmployeeBenefitsGrp/TotalAmt072481
IRS990/OtherLiabilitiesGrp/BOYAmt056408
IRS990/OtherLiabilitiesGrp/EOYAmt014168
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0500029
IRS990/OtherSalariesAndWagesGrp/TotalAmt0500029
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt034223
IRS990/PayrollTaxesGrp/TotalAmt034223
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018285
IRS990/PensionPlanContributionsGrp/TotalAmt018285
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02500
IRS990/PrincipalOfficerNm0CHRISTOPHER CHAPMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0235956
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-482102
IRS990/PYSalariesCompEmpBnftPaidAmt0246146
IRS990/PYTotalExpensesAmt0482102
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt00
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1654204
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt01654204
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0232719985
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt01654204
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0ACCESSLEX INSTITUTE
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03385472
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt041000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03426472
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014168
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LIABILITY FOR UNCERTAIN TAX POSITIONS - FIN 48 (ASC 740) THE COMPANY ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES BASED ON A THRESHOLD OF "MORE-LIKELY-THAN-NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE COMPANY HAS NO UNCERTAIN TAX POSITIONS MEETING THE THRESHOLD. THE COMPANY REMAINS SUBJECT TO FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS FOR THE YEAR ENDED MARCH 31, 2020 TO THE PRESENT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03385472
IRS990ScheduleD/TotalLiabilityAmt014168
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0188000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt159250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt234000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt334275
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt415000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0607435
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1235217
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2178893
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3174510
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt4155886
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt0102514
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt149083
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt215062
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt37226
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt412877
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt039423
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt123064
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt238403
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt424186
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt020742
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt18322
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt2486
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt3808
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt4779
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRISTOPHER P CHAPMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DEBRA SWARTZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2SAMUEL GREENHALGH JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3BETH DONAHUE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4LYSSA THADEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SVP GENERAL COUNSEL & CCO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2VP, CONTROLLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3MANAGING DIRECTOR, BAR REVIEW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4MANAGING DIRECTOR, BAR REVIEW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0958114
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1374936
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2266844
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3216819
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt4208728
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0HELIX BAR REVIEW, INC. RELIES ON ITS SOLE MEMBER, ACCESSLEX INSTITUTE (ACCESSLEX), TO DETERMINE COMPENSATION FOR THE OFFICERS OF HELIX BAR REVIEW, INC. ACCESSLEX USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORMS 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS AND STUDIES, AND APPROVAL BY ITS COMPENSATION AND BENEFITS COMMITTEE TO ESTABLISH COMPENSATION.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1CHRISTOPHER CHAPMAN - $79,714 DEBRA SWARTZ - $29,714 THE ORGANIZATION'S SOLE MEMBER, ACCESSLEX, SPONSORS AN ELIGIBLE DEFERRED COMPENSATION PLAN DESCRIBED IN 457(B) OF THE INTERNAL REVENUE CODE WHICH IS AVAILABLE TO CERTAIN, ELIGIBLE SENIOR EXECUTIVES. UNDER THIS PLAN, ELIGIBLE EXECUTIVES MAY DEFER A PORTION OF THEIR CURRENT YEAR CASH COMPENSATION, SUBJECT TO THE LIMITS IMPOSED BY THE INTERNAL REVENUE CODE FOR SUCH DEFERRALS. THE DEFERRED AMOUNTS REMAIN SUBJECT TO ANY CLAIM OF THE SOLE MEMBER'S GENERAL CREDITORS UNTIL DISBURSED PURSUANT TO THE TERMS AND CONDITIONS OF THE PLAN, AND SUBJECT TO ANY OTHER APPLICABLE LAW OR REGULATION. FOR THIS REPORTING PERIOD, CHRISTOPHER CHAPMAN AND DEBRA SWARTZ WERE THE OFFICERS OF HELIX BAR REVIEW, INC. THAT WERE ELIGIBLE TO DEFER COMPENSATION UNDER THE PLAN. THE SOLE MEMBER SPONSORS A NONQUALIFIED, SUPPLEMENTAL RETIREMENT PLAN DESCRIBED IN 457(F) OF THE INTERNAL REVENUE CODE WHICH IS AVAILABLE TO CERTAIN, ELIGIBLE SENIOR EXECUTIVES. THE PLAN IS UNFUNDED AND THE ASSETS REMAIN SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE PRIOR TO VESTING AND DISTRIBUTION TO A PARTICIPANT PURSUANT TO THE TERMS AND CONDITIONS OF THE PLAN. FOR THIS REPORTING PERIOD, CHRISTOPHER CHAPMAN AND DEBRA SWARTZ WERE THE OFFICERS OF HELIX BAR REVIEW, INC. THAT WERE ELIGIBLE TO RECEIVE A CONTRIBUTION CREDIT.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1A
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 4B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S MISSION THE CORPORATION WILL DEVELOP AND OPERATE A NOT-FOR-PROFIT LEGAL STUDIES COURSE FOR STUDENTS COMPLETING LAW SCHOOL AND PREPARING TO TAKE THE BAR EXAMINATION (THE "PROGRAM"). THE PROGRAM WILL RELY ON THE LATEST PROVEN LEARNING SCIENCE AND STATE-OF-THE-ART TECHNOLOGY, AND WILL DRAW ON THE SOLE MEMBER'S PAST EXPERIENCES WITH INTRODUCING SERVICES INTO THE LEGAL EDUCATION ECOSYSTEM, TO OFFER THE INFORMATION, TOOLS AND OTHER RESOURCES NEEDED FOR LAW SCHOOL GRADUATES TO EFFICIENTLY AND EFFECTIVELY PREPARE FOR THE BAR EXAMINATION AND APPLY THEIR LEGAL EDUCATION IN PRACTICAL SETTINGS. MORE SPECIFICALLY, THE PROGRAM WILL GATHER THE SUBSTANTIVE INFORMATION THAT CAN BE TESTED ON THE BAR EXAMINATION, ORGANIZE IT IN A WAY THAT MAXIMIZES ITS EFFICIENCY AND EFFECTIVENESS, AND TEACH IT IN A MANNER THAT SHOULD SUPPORT AND INSPIRE STUDENTS TO ALLOCATE SUFFICIENT TIME TO ENGAGE WITH AND UNDERSTAND THE MATERIALS. THE PROGRAM WILL BE OPEN TO ALL PERSONS WHO ARE INTERESTED, ALTHOUGH IT IS EXPECTED THAT NEARLY ALL PARTICIPANTS WILL BE RECENT LAW SCHOOL GRADUATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OR STOCKHOLDERS, LINE 6, 7A AND 7B ACCESSLEX INSTITUTE IS THE SOLE MEMBER OF HELIX BAR REVIEW, INC AND HAS THE RIGHT TO ELECT DIRECTORS OF HELIX BAR REVIEW, INC. THE ARTICLES AND BYLAWS OF HELIX BAR REVIEW, INC DESCRIBE CERTAIN RIGHTS RESERVED TO THE SOLE MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SEE EXPLAINATION UNDER PART VI, LINE 6.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE EXPLAINATION UNDER PART VI, LINE 6.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 REVIEW PROCESS THIS IRS FORM 990 WAS PREPARED BY THE ORGANIZATION'S MANAGEMENT, IN CONSULTATION WITH THE ORGANIZATION'S EXTERNAL TAX ACCOUNTANTS AND ATTORNEYS. A COMPLETE COPY OF THIS FORM 990, INCLUDING ALL REQUIRED SCHEDULES, WAS MADE AVAILABLE TO EACH OF THE ORGANIZATION'S DIRECTORS PRIOR TO ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT THE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES EACH INTERESTED PERSON (DEFINED AS THE ORGANIZATION'S DIRECTORS, OFFICERS, AND KEY EMPLOYEES) TO DISCLOSE ANY FINANCIAL INTEREST (CERTAIN OWNERSHIP INTEREST OR COMPENSATION ARRANGEMENTS) THEY MAY HAVE IN CONNECTION WITH A PROPOSED TRANSACTION BETWEEN THE ORGANIZATION AND A THIRD PARTY. THE BOARD OF DIRECTORS WILL DETERMINE IF SUCH FINANCIAL INTEREST CONSTITUTES A CONFLICT OF INTEREST AND WILL EMPLOY THE POLICY'S PROCEDURES FOR ADDRESSING ANY SUCH CONFLICT. ALL INTERESTED PERSONS PROVIDE A WRITTEN CERTIFICATION ANNUALLY AFFIRMING THAT THEY HAVE RECEIVED AND UNDERSTAND THE POLICY AND AGREE TO COMPLY WITH IT, AND LISTING ANY CONFLICTS, BUSINESS RELATIONSHIPS OR FAMILY RELATIONSHIPS THAT MAY GIVE RISE TO A CONFLICT. THE BOARD OF DIRECTORS CONSIDERS ALL DISCLOSED ISSUES AND MANAGEMENT MONITORS AND REPORTS ANY ACTUAL OR POTENTIAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS FOR DETERMINING COMPENSATION THE PROCESS FOR DETERMINING THE COMPENSATION OF THE PRESIDENT AND CEO OF THE ORGANIZATION IS DELEGATED BY THE SOLE MEMBER'S BOARD OF DIRECTORS TO ITS COMPENSATION AND BENEFITS COMMITTEE, WITH SUCH COMMITTEE COMPRISED OF OUTSIDE, INDEPENDENT DIRECTORS. IT IS THE PRACTICE OF THE COMPENSATION AND BENEFITS COMMITTEE TO REVIEW THE PERFORMANCE OF THE ORGANIZATION'S PRESIDENT AND CEO PERIODICALLY (GENERALLY ON AN ANNUAL BASIS) AND TO PERIODICALLY ENGAGE A THIRD-PARTY, INDEPENDENT COMPENSATION CONSULTANT TO ESTABLISH THE MARKET COMPENSATION RANGE FOR THE POSITION. THIS CONSULTANT GENERALLY ESTABLISHES THIS RANGE BY IDENTIFYING THE COMPENSATION OF A PARALLEL POSITION AT COMPARABLE ORGANIZATIONS AND TAKING VARIOUS FACTORS INTO ACCOUNT, INCLUDING BUT NOT LIMITED TO EACH APPLICABLE ORGANIZATION'S INDUSTRY, GEOGRAPHIC REGION, COMPLEXITY, SIZE, AND TAX STATUS. THE COMPENSATION AND BENEFITS COMMITTEE REVIEWS THE INFORMATION FROM ITS COMPENSATION CONSULTANT AND ANY OTHER RELEVANT INFORMATION, DISCUSSES SUCH INFORMATION OUTSIDE OF THE PRESENCE OF THE PRESIDENT AND CEO, AND AUTHORIZES, ON THE RECORD, ANY CHANGES TO SUCH OFFICER'S COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S CERTIFICATE OF INCORPORATION IS A PUBLIC DOCUMENT ON FILE WITH THE DELAWARE SECRETARY OF STATE. THE ORGANIZATION DOES NOT MAKE ITS BYLAWS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF THE SOLE MEMBER, ACCESSLEX INSTITUTE, AND ITS SUBSIDIARIES, INCLUDING BUT NOT LIMITED TO HELIX BAR REVIEW, INC, FOR THE MOST RECENT THREE YEARS ARE FREELY AVAILABLE ON THE SOLE MEMBER'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 699,905. TOTAL EXPENSES 699,905.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9EQUITY CONTRIBUTION FROM ACCESSLEX INSTITUTE 2,150,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings