FURP.ORG / PUBLIC DATA EXPLORER

CALIFORNIA WESTERN SCHOOL OF LAW: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CALIFORNIA WESTERN SCHOOL OF LAW (EIN 95-2944594)
Tax period
2023-08-01 to 2024-07-31
Filed
2025-06-11
IRS object ID
202531629349301863
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-06-11T16:47:22-07:00ReturnTs
Tax Period End2024-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN330783983PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1West Rhode & RobertsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12741 4th AveAddressLine1Txt
CitySan DiegoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92103ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN952944594EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CALIFORNIA WESTERN SCHOOL OF LAWBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCALIBusinessNameControlTxt
Phone6195257073PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 CEDAR STAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92101ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEANNIE POSNERPersonNm
Person TitleCFOPersonTitleTxt
Signature2025-06-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCheryl RhodePreparerPersonNm
PTINP00234939PTIN
Phone6196155380PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEANNIE POSNERPrincipalOfficerNm
Gross Receipts$59,793,578GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.cwsl.eduWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1975FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionCALIFORNIA 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.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee415TotalEmployeeCnt
Total Volunteers35TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$1,337NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$6,239,182PYContributionsGrantsAmt
CY Contributions Grants$2,150,483CYContributionsGrantsAmt
PY Program Service Revenue$40,092,049PYProgramServiceRevenueAmt
CY Program Service Revenue$40,965,134CYProgramServiceRevenueAmt
PY Investment Income$1,007,539PYInvestmentIncomeAmt
CY Investment Income$3,042,974CYInvestmentIncomeAmt
PY Other Revenue-$33,104PYOtherRevenueAmt
CY Other Revenue$13,228CYOtherRevenueAmt
PY Total Revenue$47,305,666PYTotalRevenueAmt
CY Total Revenue$46,171,819CYTotalRevenueAmt
PY Grants And Similar Paid$14,491,975PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$14,435,432CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$18,049,202PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$17,342,761CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$527,777CYTotalFundraisingExpenseAmt
PY Other Expenses$9,346,984PYOtherExpensesAmt
CY Other Expenses$10,171,032CYOtherExpensesAmt
PY Total Expenses$41,888,161PYTotalExpensesAmt
CY Total Expenses$41,949,225CYTotalExpensesAmt
PY Revenues Less Expenses$5,417,505PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,222,594CYRevenuesLessExpensesAmt
Total Assets BOY$73,544,749TotalAssetsBOYAmt
Total Assets EOY$77,247,675TotalAssetsEOYAmt
Total Liabilities BOY$13,533,430TotalLiabilitiesBOYAmt
Total Liabilities EOY$12,493,803TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$60,011,319NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$64,753,872NetAssetsOrFundBalancesEOYAmt
MissionCALIFORNIA 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.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$36,113,027ExpenseAmt
Grant$14,435,432GrantAmt
Revenue$41,000,157RevenueAmt
DescFOR MORE THAN 100 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 INNOCENCE AND JUSTICE CLINIC (IJC), COMMUNITY LAW PROJECT, NEW MEDIA RIGHTS, AND MORE. OUR IJC ATTORNEYS, STAFF AND CLINICAL STUDENTS HAVE HAD AMAZING SUCCESSES IN CHANGING PEOPLES LIVES. SINCE THE INCEPTION OF THE PROJECT, IJC HAS BEEN INOLVED IN THE RELEASE OR EXONERATION OF 40 WRONGFULLY CONVICTED CLIENTS. 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. COMMUNITY MEMBERS 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.Desc
Total Program Service Expenses$36,113,027TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document821IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee415EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountYes (true)ForeignFinancialAccountInd
Foreign CountryOCForeignCountryCd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VentureYes (true)InvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJEANNIE POSNER CFOPersonNm
Phone6195257073PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 CEDAR STREETAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92101ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
SEAN SCOTT
PRES & DEAN65.000.00Yes (X)$370,976$0$44,228
DANIEL B YEAGER
PROF. OF LAW40.000.00$249,761$0$8,169
CYNTHIA BERTRAND
CFO50.000.00Yes (X)$215,280$0$22,276
WILLIAM J ACEVES
PROF. OF LAW40.000.00$226,398$0$9,063
JESSICA K FINK
PROF. OF LAW40.000.00$167,077$0$67,328
NIELS SCHAUMANN
PROF. OF LAW40.000.00$179,217$0$50,631
HANNAH BRENNER JOHNSON
VICE DEAN50.000.00Yes (X)$193,627$0$34,194
David Blake
VP of Admin40.000.00Yes (X)$216,348$0$10,710
PHILLIP T GRAGG
ASSOC DEAN INFO50.000.00Yes (X)$195,501$0$25,166
JOANNA K SAX
PROF. OF LAW40.000.00$204,506$0$11,085
SUSAN BISOM-RAPP
FORMER VICE DEAN50.000.00$195,276$0$8,261
JEFFREY D LEWIN ESQ
Trustee1.000.00$0$0$0Yes (X)
ROBERT K SCOTT ESQ
Trustee1.000.00$0$0$0Yes (X)
JASON S BAZAR ESQ
Trustee1.000.00$0$0$0Yes (X)
ROY MORROW BELL ESQ
Trustee1.000.00$0$0$0Yes (X)
GAYLE M BLATT ESQ
Trustee1.000.00$0$0$0Yes (X)
TINA FRYAR ESQ
Trustee1.000.00$0$0$0Yes (X)
THOMAS J LOFARO ESQ
Trustee1.000.00$0$0$0Yes (X)
CHARLES R GREBING ESQ
Trustee1.000.00$0$0$0Yes (X)
KENNETH L GREENMAN JR ESQ
Trustee1.000.00$0$0$0Yes (X)
D RUSSELL HYMAS ESQ
Secretary4.000.00Yes (X)$0$0$0Yes (X)
KPISH GOYAL ESQ
Trustee1.000.00$0$0$0Yes (X)
SALLY WONG AVERY ESQ
Trustee1.000.00$0$0$0Yes (X)
RAHIL K SWIGART ESQ
Vice Chair4.000.00Yes (X)$0$0$0Yes (X)
MICHAEL J WHITTON ESQ
Chair10.000.00Yes (X)$0$0$0Yes (X)
DUANE W LAYTON ESQ
Trustee1.000.00$0$0$0Yes (X)
LISA DORDOEZ PHD
Trustee1.000.00$0$0$0Yes (X)
BRUCE E MACDONALD ESQ
Trustee1.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,413,967TotalReportableCompFromOrgAmt
Total Other Compensation$291,111TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K57IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (true)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ALLIED UNIVERSAL SECURITY SVC
PO BOX 31001-2374PASADENACA911102374CAMPUS SECURITY$816,729
BARBRI INC
12222 MERIT DR SUITE 1340DALLASTX75251CONSULTANTS$227,250
WEST ARETE
PO BOX 1169STATE COLLEGEPA168041169CONSULTANTS$1,491,668
BOATHOUSE GROUP INC
260 CHARLES ST 4TH FLOORWALTHAMMA02453CONSULTANTS$323,800
THOMSON REUTERS - WEST
PO BOX 6292CAROL STREAMIL601976292LIBRARY PLAN CHARGES$294,299
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K13CntrctRcvdGreaterThan100KCnt
Fundraising$9,000FundraisingAmt
Government Grants$417,456GovernmentGrantsAmt
All Other Contributions$1,724,027AllOtherContributionsAmt
Total Contributions$2,150,483TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CILE Disbursement611600$19,035$19,035
FEDERAL WORK STUDY611600$32,166$32,166
FORFEITED DEPOSITS611600$39,200$39,200
LAW REVIEW / LAW JOURNAL611600$5,306$5,306
TUITION AND FEES611600$40,869,427$40,869,427
FieldValueIRS element (for citing)
Total Program Service Revenue$40,965,134TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,420,706TotalRevenueColumnAmt
Exclusion$1,420,706ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$15,219,215SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$13,596,947SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,622,268SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,622,268TotalRevenueColumnAmt
Exclusion$1,622,268ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$3,017FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$9,000ContriRptFundraisingEventAmt
Fundraising Direct Expenses$24,812FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$21,795TotalRevenueColumnAmt
Exclusion-$21,795ExclusionAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business904000BusinessCd
Total Revenue Column$35,023TotalRevenueColumnAmt
Related Or Exempt Func Income$35,023RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$35,023OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$46,171,819TotalRevenueColumnAmt
Related Or Exempt Func Income$41,000,157RelatedOrExemptFuncIncomeAmt
Exclusion$3,021,179ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$14,435,432TotalAmt
Program Services$14,435,432ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,355,227TotalAmt
Program Services$509,675ProgramServicesAmt
Management And General$845,552ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$12,997,479TotalAmt
Program Services$11,000,798ProgramServicesAmt
Management And General$1,680,173ManagementAndGeneralAmt
Fundraising$316,508FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,875,911TotalAmt
Program Services$1,472,857ProgramServicesAmt
Management And General$366,906ManagementAndGeneralAmt
Fundraising$36,148FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,114,144TotalAmt
Program Services$910,387ProgramServicesAmt
Management And General$178,024ManagementAndGeneralAmt
Fundraising$25,733FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$582,437TotalAmt
Program Services$125,384ProgramServicesAmt
Management And General$457,053ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$76,666TotalAmt
Program Services$56,789ProgramServicesAmt
Management And General$17,605ManagementAndGeneralAmt
Fundraising$2,272FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,184,487TotalAmt
Program Services$2,349,682ProgramServicesAmt
Management And General$778,607ManagementAndGeneralAmt
Fundraising$56,198FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$97,980TotalAmt
Program Services$12,903ProgramServicesAmt
Management And General$84,170ManagementAndGeneralAmt
Fundraising$907FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,137,534TotalAmt
Program Services$1,033,507ProgramServicesAmt
Management And General$94,703ManagementAndGeneralAmt
Fundraising$9,324FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,104,613TotalAmt
Program Services$922,892ProgramServicesAmt
Management And General$176,166ManagementAndGeneralAmt
Fundraising$5,555FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$688,905TotalAmt
Program Services$580,333ProgramServicesAmt
Management And General$74,778ManagementAndGeneralAmt
Fundraising$33,794FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$267,545TotalAmt
Program Services$237,628ProgramServicesAmt
Management And General$28,806ManagementAndGeneralAmt
Fundraising$1,111FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,077,566TotalAmt
Program Services$1,845,249ProgramServicesAmt
Management And General$223,689ManagementAndGeneralAmt
Fundraising$8,628FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$618,552TotalAmt
Program Services$458,187ProgramServicesAmt
Management And General$142,038ManagementAndGeneralAmt
Fundraising$18,327FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
FEES, DUES & SUBSCRIPTIONS$228,921$77,219$144,477$7,225
MATERIALS, POSTAGE & PRINTING$105,826$84,105$15,674$6,047

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$41,949,225TotalAmt
Program Services$36,113,027ProgramServicesAmt
Management And General$5,308,421ManagementAndGeneralAmt
Fundraising$527,777FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,078,003BOYAmt
EOY$2,257,421EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$12,892,821BOYAmt
EOY$12,833,119EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$590,253BOYAmt
EOY$745,882EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$196,339BOYAmt
EOY$152,819EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$190,000BOYAmt
EOY$140,000EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$351,570BOYAmt
EOY$208,800EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,173,909BOYAmt
EOY$1,048,221EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$74,670,109LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$46,748,263LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$27,848,818BOYAmt
EOY$27,921,846EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$25,050,311BOYAmt
EOY$27,748,425EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$4,172,725BOYAmt
EOY$4,191,142EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$73,544,749BOYAmt
EOY$77,247,675EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,758,155BOYAmt
EOY$2,748,015EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$603,993BOYAmt
EOY$783,668EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$9,833,827BOYAmt
EOY$8,736,486EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$337,455BOYAmt
EOY$225,634EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,533,430BOYAmt
EOY$12,493,803EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$45,955,852BOYAmt
EOY$49,723,134EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$14,055,467BOYAmt
EOY$15,030,738EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$60,011,319BOYAmt
EOY$64,753,872EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$73,544,749BOYAmt
EOY$77,247,675EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,222,594ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$519,959NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$31,874,001BeginningYearBalanceAmt
Contributions$933,423ContributionsAmt
Investment Earnings Or Losses$3,217,176InvestmentEarningsOrLossesAmt
Grants Or Scholarships$204,224GrantsOrScholarshipsAmt
Other Expenditures$422,678OtherExpendituresAmt
Administrative Expenses$40,341AdministrativeExpensesAmt
End Year Balance$35,357,357EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$27,835,339BeginningYearBalanceAmt
Contributions$3,912,125ContributionsAmt
Investment Earnings Or Losses$1,284,204InvestmentEarningsOrLossesAmt
Grants Or Scholarships$151,031GrantsOrScholarshipsAmt
Other Expenditures$969,750OtherExpendituresAmt
Administrative Expenses$36,886AdministrativeExpensesAmt
End Year Balance$31,874,001EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$31,145,338BeginningYearBalanceAmt
Contributions$232,370ContributionsAmt
Investment Earnings Or Losses-$2,737,956InvestmentEarningsOrLossesAmt
Grants Or Scholarships$136,872GrantsOrScholarshipsAmt
Other Expenditures$626,182OtherExpendituresAmt
Administrative Expenses$41,359AdministrativeExpensesAmt
End Year Balance$27,835,339EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$25,064,136BeginningYearBalanceAmt
Contributions$223,340ContributionsAmt
Investment Earnings Or Losses$6,472,042InvestmentEarningsOrLossesAmt
Grants Or Scholarships$138,134GrantsOrScholarshipsAmt
Other Expenditures$434,406OtherExpendituresAmt
Administrative Expenses$41,640AdministrativeExpensesAmt
End Year Balance$31,145,338EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$25,228,270BeginningYearBalanceAmt
Contributions$122,195ContributionsAmt
Investment Earnings Or Losses$916,764InvestmentEarningsOrLossesAmt
Grants Or Scholarships$136,896GrantsOrScholarshipsAmt
Other Expenditures$1,011,277OtherExpendituresAmt
Administrative Expenses$54,920AdministrativeExpensesAmt
End Year Balance$25,064,136EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.66880BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.24600PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.08520TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Related Org List Sch RfalseRelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,614,297OtherCostOrOtherBasisAmt
Book Value$6,614,297BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$33,707,153OtherCostOrOtherBasisAmt
Depreciation$20,892,036DepreciationAmt
Book Value$12,815,117BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$17,799,627OtherCostOrOtherBasisAmt
Depreciation$14,539,207DepreciationAmt
Book Value$3,260,420BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$16,549,032OtherCostOrOtherBasisAmt
Depreciation$11,317,020DepreciationAmt
Book Value$5,232,012BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$27,921,846TotalBookValueLandBuildingsAmt
Total Book Value Securities$4,191,142TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescGOVERNMENT LOAN PROGRAMDesc
Amt$225,634Amt
FieldValueIRS element (for citing)
Total Liability$225,634TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$32,605,802TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$519,959NetUnrealizedGainsInvstAmt
Other Revenue$24,812OtherRevenueAmt
Revenue Not Reported$544,771RevenueNotReportedAmt
Revenue Subtotal$32,061,031RevenueSubtotalAmt
Other Revenues Not Included$14,110,788OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$14,110,788RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$46,171,819TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$27,863,249TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$24,812OtherExpensesIncludedAmt
Expenses Not Reported$24,812ExpensesNotReportedAmt
Expenses Subtotal$27,838,437ExpensesSubtotalAmt
Other Expenses Not Included$14,110,788OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$14,110,788ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$41,949,225TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 FootnoteThe 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 990SPECIAL EVENT EXPENSE $24812
Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S$0 SCHOLARSHIPS $14110788
Part XII, Line 2d: Other expenses and losses per audited F/SSPECIAL EVENT EXPENSES $24812
Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S$0 SCHOLARSHIPS $14110788

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediafalsePlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Line 3 - Racially Nondiscriminatory Policy PublicizedCALIFORNIA 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 AgencyTHE 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.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtRegion Total ExpendituresRegionTotalExpendituresAmtSpecific Services ProvidedSpecificServicesProvidedTxt
C. AMERICA & CARIBBEAN00INVESTMENTS$1,738,484
NORTH AMERICA00Program Services$6,749ACCESO CAP & LLM
FieldValueIRS element (for citing)
Subtotal Spent$1,745,233SubtotalSpentAmt
Total Spent$1,745,233TotalSpentAmt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipYes (true)ForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd
Total501c3 Org0Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
SCHOLARSHIPS471$121,700$14,110,788BASED UPON CURRENT RATESTUITION REMISSION
STIPENDS94$202,944

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceGrantmaker's Description of How Grants are UsedFormAndLineReferenceDesc
ExplanationProcedure 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Discretionary Spending AcctYes (X)DiscretionarySpendingAcctInd
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Written Policy Ref T And E ExpnssYes (true)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (true)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtBonus Filing OrganizationBonusFilingOrganizationAmount
CYNTHIA BERTRAND
CFO$195,761$19,519$8,000$14,276$237,556
DANIEL B YEAGER
PROF. OF LAW$242,761$7,000$8,000$169$257,930
David Blake
VP of Admin$197,301$19,047$8,000$2,710$227,058
HANNAH BRENNER JOHNSON
VICE DEAN$185,627$8,000$8,000$26,194$227,821
JESSICA K FINK
PROF. OF LAW$152,477$12,500$8,000$59,328$234,405$2,100
JOANNA K SAX
PROF. OF LAW$199,506$5,000$8,000$3,085$215,591
NIELS SCHAUMANN
PROF. OF LAW$179,217$8,000$42,631$229,848
PHILLIP T GRAGG
ASSOC DEAN INFO$177,563$17,938$8,000$17,166$220,667
SEAN SCOTT
PRES & DEAN$304,189$49,287$8,000$36,228$415,204$17,500
SUSAN BISOM-RAPP
FORMER VICE DEAN$185,276$10,000$8,000$261$203,537
WILLIAM J ACEVES
PROF. OF LAW$212,698$13,700$8,000$1,063$235,461

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 1a: Relevant information in regards to selections on 1a.FormAndLineReferenceDesc
ExplanationTHE 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.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11bTHE 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 12cEACH 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 15aSEE EXPLANATION INCLUDED AT PART VI, LINE 15B
Form 990, Part VI, Section B, Line 15bTHE 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 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
Statement Note 1990-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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CONSORTIUM FOR INNOVATIVE LEGAL EDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1225 CEDAR STAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92101ZIPCd
FieldValueIRS element (for citing)
EIN411884496EIN
Primary ActivitiesEDUCATIONAL PROGRAMSPrimaryActivitiesTxt
Legal Domicile StateDELegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity Status509(A) T. IIPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd