ROGER WILLIAMS UNIVERSITY SCHOOL O… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Principal Officer

Ioannis Miaoulis

Phone

4012544500

Tax Period

2024-07-01 to 2025-06-30

ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW, founded in 1993, is a mid-sized nonprofit in the Education sector that reported $25.6M in total revenue in fiscal year 2024. Revenue decreased 5% compared to the prior year. Expenses of $23.7M left a modest 7% surplus.

Mission

The mission of the School of Law is to promote justice and the rule of law through education, scholarship, and service.

Program Service Accomplishments

Program 1

Expenses: $21,648,388 Revenue: $22,830,904

Higher Education: Provide legal education to 488 full time students.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,460,418

Program Service Revenue $22,804,492

Investment Income $1,330,362

Other Revenue $1,375

TOTAL REVENUE $25,596,647

Expense Breakdown

Grants Paid $8,188,893

Salaries & Benefits $11,429,920

Fundraising Expenses $399,480

Program Expenses $21,648,388

Other Expenses $4,084,161

TOTAL EXPENSES $23,702,974

Year-over-Year Comparison

	2024	2023	Change
Revenue	$25,596,647	$27,042,189	-0.1%
Expenses	$23,702,974	$25,109,672	-0.1%
Net Income	$1,893,673	$1,932,517	0.0%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

277

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$1,593,078

Total Directors

$1,446,556

Key Employees

$389,911

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ioannis N Miaoulis	President	5	Officer Director	$0	$394,773	$1,433,556
Gregory Bowman	Dean School of Law	40	Key Emp	$350,922	$38,989	$389,911
Peter Margulies	Professor of Law	40	Highest	$203,132	$54,267	$257,399
Michael Yelnosky	Professor of Law	40	Highest	$210,244	$32,874	$243,118
Bernard Freamon	Professor of Law	40	Highest	$200,569	$24,525	$225,094
Colleen Murphy	Professor of Law	40	Highest	$195,661	$28,738	$224,399
Diana Hassel	Professor of Law	40	Highest	$178,560	$40,293	$218,853
Gloria M Arcia	EVP for Finance & Administration	5	Officer	$0	$22,686	$159,522
Collin Bailey	Trustee, Adjunct	5	Director	$9,000	$0	$9,000
Stephen Maguire	Trustee, Adjunct	1	Director	$4,000	$0	$4,000
Patricia Sullivan	Treasurer	5	Officer Director	$0	$0	$0
Hinna Upal	Secretary	5	Officer Director	$0	$0	$0
Nicole Benjamin	Trustee, Vice Chair	1	Officer Director	$0	$0	$0
Bradford Boyd	Trustee	1	Director	$0	$0	$0
Alyssa V Boss	Trustee	1	Director	$0	$0	$0
Mark Bute	Trustee	1	Director	$0	$0	$0
Brandon Cuffy	Trustee	1	Director	$0	$0	$0
Marc DeSisto	Trustee	1	Director	$0	$0	$0
Melissa DuBose	Trustee	1	Director	$0	$0	$0
Stacey Erickson	Trustee	1	Director	$0	$0	$0
Mark Gemma	Trustee (Until 8/24)	1	Director	$0	$0	$0
Patrick Jones	Trustee (Until 8/24)	1	Director	$0	$0	$0
J Scott Kilpatrick	Trustee	1	Director	$0	$0	$0
Zachary Mandell	Trustee	1	Director	$0	$0	$0
Howard Merten	Trustee (Until 8/24)	1	Director	$0	$0	$0
Stephen Prignano	Trustee (Until 8/24)	1	Director	$0	$0	$0
Adam Ramos	Trustee	1	Director	$0	$0	$0
Michael Robinson	Trustee	1	Director	$0	$0	$0
Joelle Rocha	Trustee	1	Director	$0	$0	$0
James Ruggieri	Trustee (Until 8/24)	1	Director	$0	$0	$0
George Santopietro	Trustee	1	Director	$0	$0	$0
William Smith	Trustee (Until 8/24)	1	Director	$0	$0	$0
Ondine Galvez Sniffin	Trustee	1	Director	$0	$0	$0
Brian Stern	Trustee, Chair	1	Officer Director	$0	$0	$0
Kathy Sulentic	Trustee	1	Director	$0	$0	$0
Paul Suttell	Trustee	1	Director	$0	$0	$0
Rogeriee Thompson	Trustee (Until 3/25)	1	Director	$0	$0	$0
Crystal Peralita	Ex-Officio Trustee	1	Director	$0	$0	$0
Carly Beauvais Lafrate	Trustee	1	Director	$0	$0	$0
Paul Kessimian	Trustee	1	Director	$0	$0	$0
Weayonnoh Davies-Nelson	Trustee	1	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$25,596,647	$23,702,974	$34,163,150	$1,893,673
2024	$27,042,189	$25,109,672	$30,856,204	$1,932,517
2023	$25,036,023	$24,319,766	$28,666,748	$716,257
2022	$24,230,012	$22,465,963	$27,472,557	$1,764,049
2021	$22,015,010	$20,603,501	$29,008,201	$1,411,509
2020	$19,356,326	$18,261,753	$22,452,716	$1,094,573
2019	$17,480,515	$17,389,204	$22,128,290	$91,311
2018	$16,764,190	$16,664,165	$21,806,994	$100,025

ROGER WILLIAMS UNIVERSITY SCHOOL OF LAW