2024-06-10T06:59:08-07:00 2023-07-31 330783983 West Rhode & Roberts 2741 4th Ave San Diego CA 92103 990 2022-08-01 952944594 CALIFORNIA WESTERN SCHOOL OF LAW CALI 6195257073 225 CEDAR ST SAN DIEGO CA 92101 Cindy Bertrand CFO 2024-06-10 true Cindy Bertrand 999009999 true Cheryl Rhode P00234939 6196155380 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z CINDY BERTRAND 50283445 false X www.cwsl.edu X 1975 CA CALIFORNIA WESTERN SCHOOL OF LAW IS AN INDEPENDENT, ABA/AALS AND WASC SENIOR COLLEGE AND UNIVERSITY COMMISSION (WSCUC) ACCREDITED S.D. LAW SCHOOL THAT PREPARES GRADUATES FOR THE PRACTICE OF LAW THROUGH A CAREFULLY SEQUENCED PROGRAM OF STUDY COMBINING TRADITIONAL LEGAL THEORY WITH HANDS-ON LEARNING IN REAL AND SIMULATED CLIENT ENVIRONMENTS. 18 18 442 35 0 4745893 6239182 39512496 40092049 4612004 1007539 -6616 -33104 48863777 47305666 15147893 14491975 0 19589656 18049202 0 640581 10890485 9346984 45628034 41888161 3235743 5417505 69688098 73544749 15873360 13533430 53814738 60011319 CALIFORNIA WESTERN SCHOOL OF LAW IS AN INDEPENDENT, ABA/AALS AND WASC SENIOR COLLEGE AND UNIVERSITY COMMISSION (WSCUC) ACCREDITED S.D. LAW SCHOOL THAT PREPARES GRADUATES FOR THE PRACTICE OF LAW THROUGH A CAREFULLY SEQUENCED PROGRAM OF STUDY COMBINING TRADITIONAL LEGAL THEORY WITH HANDS-ON LEARNING IN REAL AND SIMULATED CLIENT ENVIRONMENTS. CALIFORNIA WESTERNS CLINICS ARE A LEGAL RESOURCE TO THE COMMUNITY, AND THROUGH THEM THE LAW SCHOOL MAKES SIGNIFICANT, MEASURABLE CONTRIBUTIONS TO THE SOLUTION OF LEGAL PROBLEMS IN OUR COMMUNITY, OUR SOCIETY, AND OUR WORLD. false false 35889344 14491975 40110782 FOR MORE THAN 90 YEARS, CALIFORNIA WESTERN SCHOOL OF LAW HAS HELPED STUDENTS PREPARE FOR SUCCESS IN LEGAL PRACTICE AND BECOME OUTSTANDING LAWYERS SERVING THEIR CLIENTS AND THEIR COMMUNITIES. CALIFORNIA WESTERN SCHOOL OF LAW PROVIDES A RIGOROUS TRADITIONAL LEGAL EDUCATION INCLUDING J.D., DUAL J.D. /MBA, AND DUAL J.D. /MSW DEGREES WITH AN EMPHASIS ON DEVELOPING PROBLEM-SOLVING, COMMUNICATION, WRITING, AND ANALYTICAL THINKING SKILLS. AT THE SAME TIME, THE LAW SCHOOL TEACHES STUDENTS THE SKILLS OF LAW PRACTICE, THROUGH SIMULATION COURSES, CLIENT-SERVICE CLINICS, AND A ROBUST EXTERNSHIP PROGRAM. THIS STRONG THEORETICAL GROUNDING AND ADVANCED SKILL BASE HELPS GRADUATES PASS THE BAR EXAM AND PROVIDE HIGH QUALITY SERVICES TO CLIENTS AND THE LEGAL PROFESSION FROM THE EARLIEST DAYS OF THEIR CAREERS.CALIFORNIA WESTERN SCHOOL OF LAW HAS BEEN NAMED TO THE PRESIDENT'S HIGHER EDUCATION COMMUNITY SERVICE HONOR ROLL NUMEROUS TIMES IN RECOGNITION OF THE SCHOOLS VARIOUS COMMUNITY-FOCUSED PROJECTS AND PROGRAMS INCLUDING THE CALIFORNIA INNOCENCE PROJECT (CIP), COMMUNITY LAW PROJECT, NEW MEDIA RIGHTS, AND MORE. OUR CIP ATTORNEYS, STAFF AND CLINICAL STUDENTS HAVE HAD AMAZING SUCCESSES IN CHANGING PEOPLES LIVES. SINCE THE INCEPTION OF THE PROJECT, MORE THAN 35 INNOCENT PEOPLE HAVE BEEN FREED FROM PRISON FOR CRIMES THEY DID NOT COMMIT. THE NEW MEDIA RIGHTS PROGRAM PROVIDES SERVICES TO CREATORS, CONSUMERS AND EARLY-STAGE ENTREPRENEURS WHO NEED INTELLECTUAL PROPERTY, PRIVACY, AND MEDIA LAW EXPERTISE. THE PROGRAM EDUCATES THOUSANDS OF INDIVIDUALS ABOUT INTELLECTUAL PROPERTY, PRIVACY AND INTERNET LAW THROUGH WORKSHOPS, WRITTEN MATERIALS, VIDEO AND THE NEW MEDIA RIGHTS WEBSITE. THE COMMUNITY LAW PROJECT PROVIDES HIGH QUALITY LEGAL ASSISTANCE AND REFERRALS TO NEEDY INDIVIDUALS THROUGHOUT SAN DIEGO. LAW SCHOOL STUDENTS, TOGETHER WITH THE COMMUNITY LAW PROJECTS STAFF AND OVER 100 VOLUNTEER ATTORNEYS AND COMMUNITY MEMBERS, ASSIST ABOUT 1,000 INDIVIDUALS ANNUALLY. CLIENTS ARE SERVED IN WEEKLY CLINICS AND THROUGH THE COMMUNITY LAW PROJECTS INNOVATIVE COMMUNITY EDUCATION PROGRAMS, WHERE WE EDUCATE THE UNDERSERVED ON ISSUES RANGING FROM CONSUMER PROTECTION TO IMMIGRATION, ESTATE PLANNING, TENANT RIGHTS AND MORE. THE COMMUNITY LAW PROJECT PLAYS A KEY ROLE IN SAN DIEGO, WORKING TO ASSIST THOSE IN NEED WITH LEGAL MATTERS. LOCATED AT THE HEART OF SAN DIEGOS LEGAL, POLITICAL, AND JUDICIAL CENTER, CALIFORNIA WESTERN SCHOOL OF LAW MAINTAINS AN ANNUAL ENROLLMENT OF ABOUT 650 STUDENTS AND 150 FULL-TIME AND PART-TIME FACULTY AND STAFF MEMBERS. STUDENTS, FACULTY, AND STAFF YEARLY DONATE MORE THAN 10,000 PRO BONO AND SERVICE HOURS TO NONPROFITS, CLINICAL PROGRAMS, AND LAW OFFICES. 35889344 true true false false false false false false false true true true false false true true true false true true true false true false true false false false true true false false false false false false false false true false false false false true false false false true 875 0 true 442 true false true OC false false false false false 0 false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true true true false CA X X Cindy Bertrand CFO 6195257073 225 CEDAR STREET SAN DIEGO CA 92101 SEAN SCOTT PRES & DEAN 65.00 0.00 X 348592 0 41615 H BRENNER JOHNSON VICE DEAN 50.00 0.00 226653 0 40179 JUSTIN BROOKS PROF. OF LAW 40.00 0.00 211108 0 32258 ARTHUR H NEILL PROF. OF LAW 40.00 0.00 228648 0 11283 DANIEL B YEAGER PROF. OF LAW 40.00 0.00 230985 0 8239 NIELS SCHAUMANN PROF. OF LAW 40.00 0.00 185845 0 47555 CYNTHIA BERTRAND CFO 50.00 0.00 X 203905 0 21031 David Blake VP of Admin 40.00 0.00 X 207199 0 12595 PHILLIP T GRAGG ASSOC DEAN INFO 50.00 0.00 X 195595 0 21154 WILLIAM J ACEVES PROF. OF LAW 40.00 0.00 201456 0 9037 SUSAN BISOM-RAPP VICE DEAN 50.00 0.00 X 176708 0 7587 JEFFREY D LEWIN ESQ Trustee 1.00 0.00 X 0 0 0 ROBERT K SCOTT ESQ Trustee 1.00 0.00 X 0 0 0 JASON S BAZAR ESQ Trustee 1.00 0.00 X 0 0 0 ROY MORROW BELL ESQ Trustee 1.00 0.00 X 0 0 0 GAYLE M BLATT ESQ Trustee 1.00 0.00 X 0 0 0 PATRICIA BECKER ESQ Trustee 1.00 0.00 X 0 0 0 THOMAS J LOFARO ESQ Trustee 1.00 0.00 X 0 0 0 CHARLES R GREBING ESQ Trustee 1.00 0.00 X 0 0 0 KENNETH L GREENMAN JR ESQ Trustee 1.00 0.00 X 0 0 0 D RUSSELL HYMAS ESQ Secretary 1.00 0.00 X X 0 0 0 SALVADOR HECTOR OCHOA PHD Trustee 1.00 0.00 X 0 0 0 MARK P MANDELL ESQ Trustee 1.00 0.00 X 0 0 0 SALLY WONG AVERY ESQ Trustee 1.00 0.00 X 0 0 0 RAHIL K SWIGART ESQ Vice Chair 1.00 0.00 X X 0 0 0 MICHAEL J WHITTON ESQ Chair 4.00 0.00 X X 0 0 0 DUANE W LAYTON ESQ Trustee 1.00 0.00 X 0 0 0 LISA DORDOEZ PHD Trustee 1.00 0.00 X 0 0 0 BRUCE E MACDONALD ESQ Trustee 1.00 0.00 X 0 0 0 2416694 252533 59 true true false ALLIED UNIVERSAL SECURITY SVC PO BOX 31001-2374 PASADENA CA 911102374 CAMPUS SECURITY 788071 BARBRI INC 12222 MERIT DR SUITE 1340 DALLAS TX 75251 CONSULTANTS 389250 WEST ARETE PO BOX 1169 STATE COLLEGE PA 168041169 CONSULTANTS 1333132 BOATHOUSE GROUP INC 260 CHARLES ST 4TH FLOOR WALTHAM MA 02453 CONSULTANTS 224500 THOMSON REUTERS - WEST PO BOX 6292 CAROL STREAM IL 601976292 LIBRARY PLAN CHARGES 343618 12 106486 1250143 4882553 30546 6239182 FEDERAL WORK STUDY 611600 20162 20162 FORFEITED DEPOSITS 611600 39000 39000 LAW REVIEW / LAW JOURNAL 611600 7246 7246 PERKINS BAD DEBT 611600 732308 732308 TUITION AND FEES 611600 39289106 39289106 4227 4227 40092049 786758 786758 0 0 0 3123273 2902492 220781 220781 220781 23450 106486 75287 -51837 -51837 0 0 OTHER REVENUE 904000 18733 18733 18733 47305666 40110782 955702 0 14490985 14490985 990 990 0 1381441 453061 928380 0 13642028 11619831 1644388 377809 0 1876057 1511428 318621 46008 1149676 941730 180717 27229 0 355786 10145 345641 70520 51753 17061 1706 0 0 0 3116531 2125099 892676 98756 176812 26558 148860 1394 581452 435175 124689 21588 0 0 969515 835163 129633 4719 0 0 879136 755197 99572 24367 296817 263626 31958 1233 0 1946505 1728843 209578 8084 574255 421429 138933 13893 FEES, DUES & SUBSCRIPTIONS 265050 124858 133390 6802 MATERIALS, POSTAGE & PRINTING 114600 93468 14139 6993 PERKINS LOAN FUND 5 5 0 41888161 35889344 5358236 640581 800129 1078003 13875801 12892821 968068 590253 300065 196339 250000 190000 0 379152 351570 0 1117670 1173909 72540996 44692178 27654210 27848818 20071623 25050311 4271380 4172725 0 0 0 69688098 73544749 2760752 2758155 643841 603993 10901976 9833827 1566791 337455 15873360 13533430 X 43491037 45955852 10323701 14055467 53814738 60011319 69688098 73544749 X 5417505 783298 -4222 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27835339 3912125 1284204 151031 969750 36886 31874001 31145338 232370 -2737956 136872 626182 41359 27835339 25064136 223340 6472042 138134 434406 41640 31145338 25228270 122195 916764 136896 1011277 54920 25064136 25938200 181173 298367 134406 990069 64995 25228270 0.65000 0.27000 0.08000 false false false 6614297 6614297 33579445 19795207 13784238 16317799 13934522 2383277 16029455 10962449 5067006 27848818 4172725 GOVERNMENT LOAN PROGRAM 337455 337455 X 33986580 783298 75287 858585 33127995 14177671 14177671 47305666 27789999 75287 75287 27714712 14173449 14173449 41888161 Part V, Line 4: Intended uses of the endowment fund. CALIFORNIA WESTERN SCHOOL OF LAW'S ENDOWMENT CONSISTS OF A NUMBER OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT ASSETS PROVIDE A PREDICTABLE STREAM OF FUNDING FOR THESE PURPOSES INCLUDING SCHOLARSHIPS FOR STUDENTS, STUDIES IN SELECT LEGAL PROGRAMS, RESEARCH FUNDS FOR PROFESSORS AND OTHER OPERATIONAL COSTS AS DETERMINED BY THE BOARD OF TRUSTEES. Part X : FIN48 Footnote The School is exempt from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code and is also exempt from state income tax. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification No. 740-10, Accounting for Uncertainties in Income Taxes, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The School has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENT EXPENSE $75287 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S PERKINS LOAN FUND REVENUE $4227 SCHOLARSHIPS $14173444 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENT EXPENSES $75287 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S PERKINS LOAN FUND EXPENSE $5 SCHOLARSHIPS $14173444 true true false true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized CALIFORNIA WESTERN SCHOOL OF LAW (THE SCHOOL) CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS NATIONWIDE AND FROM A LARGE GEOGRAPHIC SECTION OF CALIFORNIA. IN ADDITION, THE SCHOOL DRAWS INTERNATIONAL STUDENTS TO ITS PROGRAM OF LEGAL EDUCATION. THE SCHOOL FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS AND CURRENTLY ENROLLS MEANINGFUL NUMBERS OF RACIAL MINORITY STUDENTS. THE SCHOOL DOES NOT PUBLISH ITS RACIALLY NONDISCRIMINATORY POLICY IN A NEWSPAPER OF GENERAL CIRCULATION DUE TO THE LARGE GEOGRAPHIC REGION FROM WHICH APPLICANTS ARE DRAWN. HOWEVER, THE SCHOOL'S BULLETIN, BROCHURES, PROMOTIONAL LITERATURE AND WEBSITE CLEARLY SET FORTH THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY.STATEMENT OF NON-DISCRIMINATION:CALIFORNIA WESTERN SCHOOL OF LAW DOES NOT DISCRIMINATE ON THE BASIS OF AGE; ANCESTRY; CITIZENSHIP STATUS; COLOR; CREED; DISABILITY OR MEDICAL CONDITION; GENDER; PREGNANCY, CHILDBIRTH OR RELATED MEDICAL CONDITIONS; GENDER IDENTITY OR EXPRESSION; MARITAL, MILITARY OR PARENTAL STATUS; NATIONAL ORIGIN; RACE; RELIGION; SEXUAL ORIENTATION, OR ANY OTHER BASIS PROHIBITED BY LAW. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency THE SCHOOL PARTICIPATES IN THE FEDERAL WORK-STUDY PROGRAM AND PARTICIPATED IN THE PERKINS LOAN FUND PROGRAM PRIOR TO IT BEING DISCONTINUED IN 2017. IN ADDITION, THE SCHOOL PARTICIPATES IN THE FEDERAL DIRECT STUDENT LOAN PROGRAM WHICH INCLUDES FEDERAL DIRECT UNSUBSIDIZED LOANS AND FEDERAL DIRECT GRADUATE PLUS LOANS. true C. AMERICA & CARIBBEAN 0 0 INVESTMENTS 1562889 NORTH AMERICA 0 0 Program Services ACCESO CAP 60818 NORTH AMERICA 0 15 Program Services MEXICO RULE OF LAW 305182 15 15 1928889 1928889 SCHOLARSHIPS NORTH AMERICA 4 990 TUITION REMISSION CURRENT RATE false false false false true false false CA CT CIP GALA 124261 100811 23450 75287 SALON EVENT 5675 5675 129936 106486 23450 75287 75287 -51837 true 0 0 SCHOLARSHIPS 469 111175 14172454 BASED UPON CURRENT RATES TUITION REMISSION STIPENDS 108 207356 Grantmaker's Description of How Grants are Used Procedure for Monitoring the Use of Grant FundsJD ADMISSIONS SCHOLARSHIPS:JD ADMISSIONS SCHOLARSHIPS ARE AWARDED PRIMARILY BASED ON ACADEMIC MERIT (I.E. LSAT AND/OR GRE SCORE AND CUMULATIVE UNDERGRADUATE GRADE POINT AVERAGE). THERE IS NO SEPARATE APPLICATION (BEYOND THE APPLICATION FOR ADMISSION) REQUIRED FOR MOST OF THE SCHOLARSHIPS.UPPER DIVISION SCHOLARSHIPS:CALIFORNIA WESTERN SCHOOL OF LAW (THE SCHOOL) OFFERS TWO FORMS OF UPPER DIVISION SCHOLARSHIPS THAT ARE AWARDED TO STUDENTS FOR THEIR SECOND AND THIRD YEAR OF LAW SCHOOL. THE ACADEMIC MERIT SCHOLARSHIP IS AWARDED BASED UPON A STUDENTS ACADEMIC PERFORMANCE AND RANK AMONG ELIGIBLE STUDENTS AT THE COMPLETION OF THE FIRST AND SECOND YEARS OF LAW SCHOOL, RESPECTIVELY. THE DEAN'S COMMUNITY SERVICE, AND LEADERSHIP SCHOLARSHIP IS AWARDED TO STUDENTS AT THE COMPLETION OF THE FIRST YEAR AND SECOND YEAR OF LAW SCHOOL, RESPECTIVELY. IT IS AWARDED THROUGH A COMPETITIVE APPLICATION PROCESS THAT PRIORITZES AN APPLICANTS SERVICE AND LEADERSHIP. THE NUMBER OF SCHOLARSHIPS OFFERED EACH YEAR VARIES, BASED ON THE NUMBER OF ELIGIBLE STUDENTS AND THE AVAILABILITY OF FUNDS. X X X true true X X X X false false false false false false false false false ARTHUR H NEILL PROF. OF LAW 228648 8000 3283 239931 CYNTHIA BERTRAND CFO 203905 8000 13031 224936 DANIEL B YEAGER PROF. OF LAW 230985 8000 239 239224 David Blake VP of Admin 207199 8000 4595 219794 H BRENNER JOHNSON VICE DEAN 203428 23225 7987 32192 266832 JUSTIN BROOKS PROF. OF LAW 208108 3000 8000 24258 243366 NIELS SCHAUMANN PROF. OF LAW 185845 8000 39555 233400 PHILLIP T GRAGG ASSOC DEAN INFO 195595 8000 13154 216749 SEAN SCOTT PRES & DEAN 330792 17800 8000 33615 390207 SUSAN BISOM-RAPP VICE DEAN 176708 7487 100 184295 WILLIAM J ACEVES PROF. OF LAW 197456 4000 8000 1037 210493 Part I, Line 1a: Relevant information in regards to selections on 1a. THE PRESIDENT & DEAN, SEAN SCOTT, RECEIVED AN AUTOMOBILE AND HOUSING ALLOWANCE PER THE TERMS OF HER EMPLOYMENT CONTRACT PAID TO HER VIA PAYROLL AND INCLUDED AS W-2 REPORTABLE WAGES. X 2 30546 FMV false false false Form 990, Part VI, Section B, Line 11b THE DRAFT FORM 990 IS DISTRIBUTED TO, AND REVIEWED BY, THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. THIS REVIEW CONSISTS OF INDIVIDUAL COMMITTEE MEMBER REVIEW, AN OVERVIEW OF THE DRAFT BY THE CFO AND A QUESTION AND ANSWER PERIOD DURING A COMMITTEE MEETING. A FINAL DRAFT WITH ANY APPLICABLE CHANGES FROM THE FINANCE COMMITTEE REVIEW IS DISTRIBUTED TO THE BOARD OF TRUSTEES BEFORE BEING SUBMITTED TO THE IRS. Form 990, Part VI, Section B, Line 12c EACH YEAR, THE OFFICERS, TRUSTEES, KEY EMPLOYEES AND CERTAIN OTHER EMPLOYEES OF CWSL ARE ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY AND TO COMPLETE THE ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. A CHECKLIST IS MAINTAINED TO MONITOR COMPLETION OF THE FORM AND TO TRACK ATTEMPTS TO OBTAIN THE DISCLOSURE FORMS FROM ALL LISTED INDIVIDUALS. THE COMPLETED FORMS ARE REVIEWED BY THE CHAIRMAN OF THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES AND THE CFO. ANY DISCLOSED CONFLICT OF INTEREST OR POTENTIAL FOR THE APPEARANCE OF A CONFLICT OF INTEREST IS DISCUSSED WITH THE APPLICABLE PARTIES. IF ANY ACTION IS REQUIRED, A PLAN IS DEVELOPED TO ADDRESS THE ISSUE.IN ADDITION, OUR CONFLICT OF INTEREST POLICY REQUIRES IMMEDIATE DISCLOSURE OF ANY NEW/MODIFIED CONFLICT OF INTEREST OR APPEARANCE OF A CONFLICT OF INTEREST TO AN APPROPRIATE PARTY AT THE ORGANIZATION. THE NEW INFORMATION IS THEN REVEIWED AND ANY APPLICABLE ACTION PLAN DEVELOPED AS DISCUSSED ABOVE. Form 990, Part VI, Section B, Line 15a SEE EXPLANATION INCLUDED AT PART VI, LINE 15B Form 990, Part VI, Section B, Line 15b THE COMPENSATION OF THE DEAN OF THE ORGANIZATION IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. VARIOUS COMPARABILITY DATA IS USED TO DETERMINE THE REASONABLENESS OF THE RECOMMENDED COMPENSATION. THE COMPARABILITY DATA INCLUDES: SALARY SURVEYS FROM VARIOUS SOURCES, FORM 990 COMPENSATION DATA FROM OTHER COMPARABLE ORGANIZATIONS AND OTHER INDUSTRY SPECIFIC ARTICLES/PUBLICATIONS. THE MINUTES OF THIS MEETING DETAIL THE MEMBERS PRESENT, THEIR VOTE ON COMPENSATION, THE DOCUMENTS REVIEWED TO DETERMINE REASONABLENESS OF THE COMPENSATION, THE TERMS OF THE APPROVED COMPENSATION, THE DATE APPROVED, THE INDEPENDENCE OF THE BOARD MEMBERS, AND ANY DELIBERATION. THE MINUTES ARE COMPLETED AND APPROVED IN A TIMELY FASHION. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 PERKINS LOAN FUND RECLASS(NET- REV LESS EXP) = -$4222 FORM 990, PART XI - OTHER CHANGES IN NET ASSETS THIS FIGURE INCLUDES AMOUNTS THAT ARE NOT REFLECTED IN THE TAX RETURN DETAIL OF REVENUES AND EXPENSES AS FOLLOWS:PERKINS LOAN FUND RECLASS (NET REV LESS EXP) $4,222THE SCHOOL SERVES AS AN AGENT FOR THE FEDERAL GOVERNMENT IN ADMINISTERING THE PERKINS STUDENT FINANCIAL AID PROGRAM, WHICH HAS NOW BEEN SUNSETTED. THEREFORE, THE PERKINS LOAN FUND PROGRAM ACTIVITY IS NOT REFLECTED IN THE SCHOOL'S REVENUE AND EXPENSE TOTALS. THE ACTIVITY IS RECORDED ON THE BALANCE SHEET OF THE SCHOOL AND MUST THEREFORE BE REFLECTED AS AN ADJUSTMENT TO THE TAX RETURN NET ASSET RECONCILIATION HEREON. Statement Note 1 990-TThe information on this return is based on K-1s provided. This is the best information available at the time of filing. Upon the discovery of additional or more detailed information an amended return will be filed. CONSORTIUM FOR INNOVATIVE LEGAL ED 225 CEDAR ST SAN DIEGO CA 92101 411884496 EDUCATIONAL PROGRAMS DE 501(C)(3) 509(A) T. II NA false false false false false false false false false false false false false false false false false false false false