North Carolina Law Review Association

Nonprofit profile at a glance

EIN
560928767
IRS 990-EZ coverage
2017–2024
Forms available
Form 990-EZ 2024
Location
Chapel Hill, NC, USA
Phone
9199621526
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$50,568
Expenses
$53,761
Assets
$33,632
Liabilities
$306

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

People named in this filing

  • JULIANA BIRD (EXEC ARTICLES ED BEG MAY 24)
  • DREW ALEXANDER (EXEC COMMENTS ED BEG MAY 24)
  • SAM W SCHEIPERS (EXEC FORUM ED BEG MAY 24)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide high quality experience in the areas of legal research and legal writing to its members; to publish a legal periodical with a view to assisting judges, lawyers, professors, and students of the legal profession; and to provide the widest possible exposure to contemporary legal developments to all concerned.

What it reported doing in 2024

2024 annual symposium to examine a critical, recurring issue in the law. October 11, 2024. A symposium and dynamic discussion on justice in the age of criminal records.

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 100
  • Sustainability: 36
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.9%; rating input score 72
  • Program expense ratio: 67.6%; rating input score 68

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -6.3%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 48th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 38th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 37th percentile among comparable filings

Details

  • Where the money goes: 71.9% of revenue deployed · 67.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $36K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.