SOUTHWESTERN LAW SCHOOL: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHWESTERN LAW SCHOOL (EIN 95-1246140)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-10
- IRS object ID
- 201921309349304637
- Schema version
- 2017v2.3
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-10T14:52:59-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Grant Thornton LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 515 S Flower Street 7th Floor | AddressLine1Txt |
| City | Los Angeles | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90071 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951246140 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Southwestern Law School | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % PHI RAMLI | InCareOfNm |
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 2137386700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 Wilshire Boulevard | AddressLine1Txt |
| City | Los Angeles | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90010 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LINDA ROSS | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 2137386818 | PhoneNum |
| Signature | 2019-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Qi Wen Liang | PreparerPersonNm |
| PTIN | P01270238 | PTIN |
| Phone | 2136271717 | PhoneNum |
| Preparation | 2019-05-09 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 65.229.8.139 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Original Submission Id | 95361120191305000002 | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2019-05-10 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 0D91463480E37AF7E768AC4EABC03A03FEB9B69B | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 68839A5970E72273DBC522EE49959398E5A18AB8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Susan Westerberg Prager | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 Wilshire Boulevard | AddressLine1Txt |
| City | Los Angeles | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90010 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $68,966,435 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.swlaw.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1911 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF SOUTHWESTERN LAW SCHOOL IS TO PRODUCE HIGHLY SKILLED GRADUATES WHO ARE CAPABLE OF INTEGRATING THEORY & PRACTICE TO MEET THE CHALLENGES OF THE TWENTY-FIRST CENTURY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 544 | TotalEmployeeCnt |
| Total Volunteers | 27 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $2,240 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,471,595 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,969,227 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $44,221,980 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $40,833,231 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,361,103 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,024,577 | CYInvestmentIncomeAmt |
| PY Other Revenue | $436,315 | PYOtherRevenueAmt |
| CY Other Revenue | $740,320 | CYOtherRevenueAmt |
| PY Total Revenue | $48,490,993 | PYTotalRevenueAmt |
| CY Total Revenue | $45,567,355 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,134,992 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $9,411,905 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $20,442,283 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $20,071,356 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $14,300 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $10,742 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $262,918 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,240,450 | PYOtherExpensesAmt |
| CY Other Expenses | $14,861,778 | CYOtherExpensesAmt |
| PY Total Expenses | $44,832,025 | PYTotalExpensesAmt |
| CY Total Expenses | $44,355,781 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,658,968 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,211,574 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $116,941,220 | TotalAssetsBOYAmt |
| Total Assets EOY | $115,284,849 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $40,828,749 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $36,953,215 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $76,112,471 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $78,331,634 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF SOUTHWESTERN LAW SCHOOL IS TO PRODUCE HIGHLY SKILLED GRADUATES WHO ARE CAPABLE OF INTEGRATING THEORY AND PRACTICE TO MEET THE CHALLENGES OF THE TWENTY-FIRST CENTURY. THROUGH EXCELLENT FACULTY COMMITTED TO PROMOTING THE HIGHEST LEVEL OF PROFESSIONALISM, SOUTHWESTERN SEEKS TO CREATE A VIBRANT, DIVERSE ACADEMIC COMMUNITY WITH A STUDENT-CENTERED APPROACH TO LEGAL EDUCATION | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $35,482,880 | ExpenseAmt |
| Grant | $9,411,905 | GrantAmt |
| Revenue | $40,833,231 | RevenueAmt |
| Desc | The Law School accommodates a wide range of students, and seeks to make a comprehensive legal education accessible to all qualified applicants and to contribute to diversity in the legal profession. The Law School does this in part by offering five courses of study leading to the Juris Doctor degree: (1) a three-year, full-time traditional day program; (2) a four-year, part-time evening program; (3) a four-year, part-time day program; (4) a four-year, part-time day program for students with child-care or elder-care responsibilities; and (5) a two-year, full-time day program. The Law School also offers courses of study leading to either a Masters in General Law or Masters of Law in Entertainment & Media Law. Additionally, the Law School sponsors foreign summer law programs in Argentina, Mexico, and England; offers a concurrent JD/MBA and JD/MAM program with The Drucker Graduate School of Management of Claremont Graduate University; a JD/MA program in Negotiation with California State University, Dominguez Hills; and a public policy certificate program with the Pardee RAND Graduate School. | Desc |
| Total Program Service Expenses | $35,482,880 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1325 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 544 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PHI RAMLI | PersonNm |
| Phone | 2137386818 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 WILSHIRE BLVD | AddressLine1Txt |
| City | Los Angeles | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90010 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Michael J Downer | ||||||||
| Chair of the Board of Trustees | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Julie K Xanders | ||||||||
| Vice Chair Board of Trustees | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Steven P Byrne | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Michael E Cahill | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Dennis PR Codon | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Thomas L Driscoll | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Peter Duchesneau | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Charles P Fairchild | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $3,000 | $0 | $0 | ||
| Cindy Johnson | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Lauren B Leichtman | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Hon Deborah Brazil | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $3,500 | $0 | $0 | ||
| Hon Robert Philibosian | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Larraine D Segil | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $6,000 | $0 | $0 | ||
| Hon Arleigh M Woods | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| George Woolverton | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Kevin Burke | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| John Gerro | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Karen Ann Henry | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $500 | $0 | $0 | ||
| Shawn Holley | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Maria Mehranian | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Carlos Siderman | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Walter Yoka | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Thomas Hoberman | ||||||||
| Board Member | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Robert Van Schoonenberg | ||||||||
| Board Member thru 12/2017 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Darin J Feinstein | ||||||||
| Board Member thru 12/2017 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Daniel M Petrocelli | ||||||||
| Board Member thru 12/2017 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Wayne Levin | ||||||||
| Vice Chair Thru 06/2018 | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Susan W Prager | ||||||||
| Dean/CEO | 40.0 | 0.0 | Yes (X) | $398,674 | $0 | $26,813 | ||
| Paul J Kalush III | ||||||||
| CFO Thru 08/2017 | 40.0 | 0.0 | Yes (X) | $115,078 | $0 | $15,072 | ||
| Janis K Yokoyama | ||||||||
| Corporate Secretary | 40.0 | 0.0 | Yes (X) | $143,300 | $0 | $14,756 | ||
| Michael Hill Carter | ||||||||
| EVP, CAO as of 04/2018 | 40.0 | 0.0 | Yes (X) | $250,000 | $0 | $6,747 | ||
| Linda Ross | ||||||||
| CFO AS OF 06/2018 | 40.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Catherine L Carpenter | ||||||||
| Faculty | 40.0 | 0.0 | $217,416 | $0 | $49,524 | Yes (X) | ||
| Michael B Dorff | ||||||||
| Faculty | 40.0 | 0.0 | $205,625 | $0 | $18,123 | Yes (X) | ||
| Christopher D Cameron | ||||||||
| Faculty | 40.0 | 0.0 | $221,416 | $0 | $49,802 | Yes (X) | ||
| Warren S Grimes | ||||||||
| Faculty | 40.0 | 0.0 | $190,068 | $0 | $55,307 | Yes (X) | ||
| Norman Garland | ||||||||
| Faculty | 40.0 | 0.0 | $199,816 | $0 | $50,262 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,954,393 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $286,406 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 66 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Blueprint Learning Systems | |||||
| 110 S Fairfax Ave Suite 250 | LOS ANGELES | CA | 90036 | Devel. Online Prog. | $506,402 |
| Houri Karubian | |||||
| 1405 Park Way | BEVERLY HILLS | CA | 90210 | Rental Lease | $402,237 |
| Mahin Arjad | |||||
| 50 Corporate Park | IRVINE | CA | 92606 | Rental Lease | $402,237 |
| Kensington Caterers | |||||
| 5556 West Washinton Blvd | LOS ANGELES | CA | 90016 | Catering | $283,501 |
| Lockton Insurance Brokers | |||||
| Dept LA 23878 | PASADENA | CA | 91185 | Work Comp./Cyber Ins | $242,385 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 13 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $63,810 | FundraisingAmt |
| Government Grants | $407,116 | GovernmentGrantsAmt |
| All Other Contributions | $1,498,301 | AllOtherContributionsAmt |
| Noncash Contributions | $7,655 | NoncashContributionsAmt |
| Total Contributions | $1,969,227 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT TUITION AND FEES | 611310 | $38,092,447 | $38,092,447 |
| STUDENT HOUSING | 611710 | $2,568,038 | $2,568,038 |
| INTEREST EARNED ON STUDENT LOANS | 611710 | $107,274 | $107,274 |
| SALES AND SERVICES OF EDUCATION DEPT. | 611710 | $37,753 | $37,753 |
| FEDERAL WORK STUDY OFF-CAMPUS | 611710 | $27,719 | $27,719 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $40,833,231 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,585,716 | TotalRevenueColumnAmt |
| Exclusion | $1,585,716 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,460,459 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,866,700 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$406,241 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$406,241 | TotalRevenueColumnAmt |
| Exclusion | -$406,241 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $21,891,620 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $21,452,759 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $438,861 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $438,861 | TotalRevenueColumnAmt |
| Exclusion | $438,861 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $64,240 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $63,810 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $79,621 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$15,381 | TotalRevenueColumnAmt |
| Exclusion | -$15,381 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| STUDENT CONVENIENCE | 812930 | $468,893 | $468,893 |
| PERKINS LOAN CANCELLATION | 923110 | $417,847 | $417,847 |
| ALUMNI AWARDS GALA | 611710 | $70,370 | $70,370 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $204,832 | TotalRevenueColumnAmt |
| Exclusion | $204,832 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,161,942 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,567,355 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $40,833,231 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $2,764,897 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,411,905 | TotalAmt |
| Program Services | $9,411,905 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $894,074 | TotalAmt |
| Management And General | $872,225 | ManagementAndGeneralAmt |
| Fundraising | $21,849 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $343,704 | TotalAmt |
| Program Services | $343,704 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,889,587 | TotalAmt |
| Program Services | $12,334,563 | ProgramServicesAmt |
| Management And General | $2,438,240 | ManagementAndGeneralAmt |
| Fundraising | $116,784 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,041,025 | TotalAmt |
| Program Services | $912,375 | ProgramServicesAmt |
| Management And General | $118,139 | ManagementAndGeneralAmt |
| Fundraising | $10,511 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,683,157 | TotalAmt |
| Program Services | $1,308,668 | ProgramServicesAmt |
| Management And General | $359,742 | ManagementAndGeneralAmt |
| Fundraising | $14,747 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,219,809 | TotalAmt |
| Program Services | $939,147 | ProgramServicesAmt |
| Management And General | $273,160 | ManagementAndGeneralAmt |
| Fundraising | $7,502 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,845 | TotalAmt |
| Program Services | $711 | ProgramServicesAmt |
| Management And General | $138,134 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,273 | TotalAmt |
| Management And General | $165,273 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,742 | TotalAmt |
| Fundraising | $10,742 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,107 | TotalAmt |
| Management And General | $13,107 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,293,447 | TotalAmt |
| Program Services | $623,808 | ProgramServicesAmt |
| Management And General | $660,004 | ManagementAndGeneralAmt |
| Fundraising | $9,635 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,309 | TotalAmt |
| Program Services | $140,987 | ProgramServicesAmt |
| Management And General | $72,652 | ManagementAndGeneralAmt |
| Fundraising | $9,670 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,190,575 | TotalAmt |
| Program Services | $377,564 | ProgramServicesAmt |
| Management And General | $809,919 | ManagementAndGeneralAmt |
| Fundraising | $3,092 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $306,356 | TotalAmt |
| Program Services | $17,976 | ProgramServicesAmt |
| Management And General | $288,380 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,224,758 | TotalAmt |
| Program Services | $2,089,692 | ProgramServicesAmt |
| Management And General | $1,135,066 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $610,242 | TotalAmt |
| Program Services | $589,307 | ProgramServicesAmt |
| Management And General | $15,845 | ManagementAndGeneralAmt |
| Fundraising | $5,090 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $661,163 | TotalAmt |
| Program Services | $371,020 | ProgramServicesAmt |
| Management And General | $248,847 | ManagementAndGeneralAmt |
| Fundraising | $41,296 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,486,531 | TotalAmt |
| Program Services | $1,402,474 | ProgramServicesAmt |
| Management And General | $84,057 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,501,302 | TotalAmt |
| Program Services | $1,736,610 | ProgramServicesAmt |
| Management And General | $764,692 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,052 | TotalAmt |
| Program Services | $146,342 | ProgramServicesAmt |
| Management And General | $104,710 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BAD DEBT EXPENSE | $1,562,554 | $1,562,554 | |
| LIBRARY BOOKS & COURSE MATERIA | $1,009,773 | $1,009,773 | |
| ORIENTATION & GRADUATION | $92,050 | $92,050 | |
| BOND AMORTIZATION | $43,874 | $36,574 | $7,300 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,567 | TotalAmt |
| Program Services | $35,076 | ProgramServicesAmt |
| Management And General | $40,491 | ManagementAndGeneralAmt |
| Fundraising | $12,000 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,355,781 | TotalAmt |
| Program Services | $35,482,880 | ProgramServicesAmt |
| Management And General | $8,609,983 | ManagementAndGeneralAmt |
| Fundraising | $262,918 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $987,792 | BOYAmt |
| EOY | $1,205,691 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,671,128 | BOYAmt |
| EOY | $10,281,896 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,630,607 | BOYAmt |
| EOY | $163,071 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $573,474 | BOYAmt |
| EOY | $594,711 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $777,335 | BOYAmt |
| EOY | $466,275 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $104,425,303 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $57,906,951 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,843,615 | BOYAmt |
| EOY | $46,518,352 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,379,767 | BOYAmt |
| EOY | $49,060,938 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,803,210 | BOYAmt |
| EOY | $6,728,156 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $274,292 | BOYAmt |
| EOY | $265,759 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,941,220 | BOYAmt |
| EOY | $115,284,849 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,187,141 | BOYAmt |
| EOY | $5,115,749 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,708,186 | BOYAmt |
| EOY | $1,543,844 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,722,829 | BOYAmt |
| EOY | $23,737,542 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,210,593 | BOYAmt |
| EOY | $6,556,080 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,828,749 | BOYAmt |
| EOY | $36,953,215 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,058,776 | BOYAmt |
| EOY | $58,828,645 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,168,905 | BOYAmt |
| EOY | $6,236,316 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,884,790 | BOYAmt |
| EOY | $13,266,673 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,112,471 | BOYAmt |
| EOY | $78,331,634 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,941,220 | BOYAmt |
| EOY | $115,284,849 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,211,574 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,020,696 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$13,107 | InvestmentExpenseAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,763,332 | BeginningYearBalanceAmt |
| Contributions | $605,274 | ContributionsAmt |
| Investment Earnings Or Losses | $1,222,472 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $539,920 | GrantsOrScholarshipsAmt |
| End Year Balance | $18,051,158 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,436,415 | BeginningYearBalanceAmt |
| Contributions | $555,656 | ContributionsAmt |
| Investment Earnings Or Losses | $2,275,361 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $504,100 | GrantsOrScholarshipsAmt |
| End Year Balance | $16,763,332 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,437,591 | BeginningYearBalanceAmt |
| Contributions | $596,183 | ContributionsAmt |
| Investment Earnings Or Losses | -$153,729 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $443,630 | GrantsOrScholarshipsAmt |
| End Year Balance | $14,436,415 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,735,968 | BeginningYearBalanceAmt |
| Contributions | $559,911 | ContributionsAmt |
| Investment Earnings Or Losses | $576,822 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $435,110 | GrantsOrScholarshipsAmt |
| End Year Balance | $14,437,591 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,324,682 | BeginningYearBalanceAmt |
| Contributions | $556,617 | ContributionsAmt |
| Investment Earnings Or Losses | $2,195,579 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $340,910 | GrantsOrScholarshipsAmt |
| End Year Balance | $13,735,968 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.67460 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.32540 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $3,342,218 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $5,349,610 | OtherCostOrOtherBasisAmt |
| Book Value | $8,691,828 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $6,080,043 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $75,753,431 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,329,106 | DepreciationAmt |
| Book Value | $35,504,368 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $64,702 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $4,773,218 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,090,569 | DepreciationAmt |
| Book Value | $747,351 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $523,609 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $8,538,472 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,487,276 | DepreciationAmt |
| Book Value | $1,574,805 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $46,518,352 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STUDENT LOANS | Desc |
| Book Value | $6,728,156 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $6,728,156 | TotalBookValueProgramRltdAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| ADVANCES FOR STUDENT LOANS (PERKINS) | $6,338,123 |
| LEASE PAYABLE | $181,273 |
| DEFERRED RENT - LAND | $36,684 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,556,080 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $37,882,870 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,020,696 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$8,692,074 | OtherRevenueAmt |
| Revenue Not Reported | -$7,671,378 | RevenueNotReportedAmt |
| Revenue Subtotal | $45,554,248 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $13,107 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $13,107 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $45,567,355 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $35,663,707 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $35,663,707 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $8,692,074 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $8,692,074 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $44,355,781 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| INTENDED USES OF ENDOWMENT FUNDS | SCHEDULE D, PART V, LINE 4 SOUTHWESTERN LAW SCHOOLS ENDOWMENT FUND PRIMARILY PROVIDES FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS TO SOUTHWESTERN LAW STUDENTS. THE ENDOWMENT FUND ALSO PROVIDES PROFESSORSHIPS FOR SOUTHWESTERN FACULTY AND SUPPLEMENTAL OPERATING INCOME. |
| LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) | Schedule D, Part X, Line 2 THE LAW SCHOOL FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE LAW SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE LAW SCHOOL HAS ALSO BEEN RECOGNIZED BY THE CALIFORNIA FRANCHISE TAX BOARD AS EXEMPT FROM CALIFORNIA FRANCHISE AND INCOME TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE LAW SCHOOL HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX- EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE LAW SCHOOL HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| SCHEDULE D, PART XI, LINE 4B | THE FINANCIAL STATEMENTS REPORT STUDENT FINANCIAL AID OF $8,680,074 AS A REDUCTION OF REVENUE WHILE THE FORM 990 REPORTS THIS AMOUNT AS AN EXPENSE. |
| SCHEDULE D, PART XII, LINE 2d | THE FINANCIAL STATEMENTS REPORT STUDENT FINANCIAL AID OF $8,680,074 AS A REDUCTION OF REVENUE WHILE THE FORM 990 REPORTS THIS AMOUNT AS AN EXPENSE. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| NON-DISCRIMINATORY POLICY | SCHEDULE E, PART I, LINE 3 THE NON-DISCRIMINATION POLICY IS PUBLISHED ON THE INTERNET AT HTTPS://WWW.SWLAW.EDU/ABOUT-SOUTHWESTERN/NONDISCRIMINATION-POLICY AND IN THE SCHOOL CATALOG. |
| FINANCIAL AID OR ASSISTANCE | SCHEDULE E, PART I, LINE 6 THE LAW SCHOOL RECEIVES FUNDING FOR THE FEDERAL WORK-STUDY PROGRAM. THE SCHOOL ALSO PARTICIPATED IN THE FEDERAL PERKINS REVOLVING LOAN PROGRAM. BOTH THE FEDERAL WORK-STUDY PROGRAM AND THE FEDERAL PERKINS REVOLVING LOAN PROGRAM PROVIDE FINANCIAL ASSISTANCE TO SOUTHWESTERN LAW STUDENTS. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Europe (Including Iceland and Greenland) | RegionTxt |
| Employee | 9 | EmployeeCnt |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | Education conducted | SpecificServicesProvidedTxt |
| Region Total Expenditures | $339,799 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Employees | 9 | SubtotalEmployeesCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Subtotal Spent | $339,799 | SubtotalSpentAmt |
| Total Spent | $339,799 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Awards Gala | Event1Nm |
| Gross Receipts Event1 | $128,050 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $63,810 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $64,240 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $24,677 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $49,779 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $5,165 | OtherDirectExpensesEvent1Amt |
| Other Events Total | 0 | OtherEventsTotalCnt |
| Gross Receipts Total | $128,050 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $63,810 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $64,240 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $24,677 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $49,779 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $5,165 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $79,621 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$15,381 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|
| Scholarship Awards | 435 | $8,806,310 | $0 |
| Federal Work-Study | 213 | $456,595 | $0 |
| Faculty Research Grants | 16 | $149,000 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| MONITOR THE USE OF GRANT FUNDS IN THE U.S. | SCHEDULE I, PART I, LINE 2 SOUTHWESTERN LAW SCHOOL OFFERS A NUMBER OF SCHOLARSHIPS FROM INCOME PROVIDED BY GIFTS FROM DONORS AS WELL AS ITS OWN GENERAL FUNDS. QUALIFICATIONS FOR AMOUNTS OF SCHOLARSHIPS VARY, BUT THE DETERMINATION OF AWARDS IS GENERALLY BASED ON FINANCIAL NEED AND SCHOLASTIC ACHIEVEMENT, AS WELL AS THE AMOUNT OF FUNDS AVAILABLE. The scholarship money gets credited to the students account and is used for tuition. |
| SCHEDULE I, PART III, LINE 2 | FEDERAL WORK-STUDY GRANTS ARE AWARDED TO ASSIST STUDENTS IN MEETING THEIR EDUCATIONAL EXPENSES THROUGH PART TIME EMPLOYMENT, AND TO ENCOURAGE THEM TO PARTICIPATE IN COMMUNITY SERVICE ACTIVITIES. ONCE FUNDS HAVE BEEN APPROVED BY THE FINANCIAL AID OFFICE, THE STUDENT MUST SECURE A POSITION THROUGH AN ELIGIBLE EMPLOYER. |
| SCHEDULE I, PART III, LINE 3 | SUMMER FACULTY RESEARCH GRANTS ARE AWARDED FOR FACULTY RESEARCH AND WRITING IN ACCORD WITH WRITTEN POLICIES, BASED ON ANNUAL WRITTEN APPLICATIONS FROM FULL-TIME MEMBERS OF THE FACULTY. THE APPLICANTS RECORD OF COMPLIANCE WITH THE TERMS OF PREVIOUS STIPEND AWARDS, ASSESSMENT OF THE PRIOR AND PROPOSED RESEARCH AND AVAILABLE FUNDS ARE ALL CONSIDERED. THE DEAN AND THE DEAN OF RESEARCH MAKE RECOMMENDATIONS TO THE TRUSTEE COMMITTEE ON EDUCATIONAL POLICY, WHICH MAKES ITS RECOMMENDATION TO THE BOARD OF TRUSTEES. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Susan W Prager | ||||||||||||||
| Dean/CEO | $375,000 | $0 | $0 | $0 | $23,674 | $0 | $25,497 | $0 | $1,316 | $0 | $425,487 | $0 | $0 | $0 |
| Janis K Yokoyama | ||||||||||||||
| Corporate Secretary | $143,300 | $0 | $0 | $0 | $0 | $0 | $13,005 | $0 | $1,751 | $0 | $158,056 | $0 | $0 | $0 |
| Michael Hill Carter | ||||||||||||||
| EVP, CAO as of 04/2018 | $250,000 | $0 | $0 | $0 | $0 | $0 | $5,625 | $0 | $1,122 | $0 | $256,747 | $0 | $0 | $0 |
| Catherine L Carpenter | ||||||||||||||
| Faculty | $192,416 | $0 | $0 | $0 | $25,000 | $0 | $20,520 | $0 | $29,004 | $0 | $266,940 | $0 | $0 | $0 |
| Michael B Dorff | ||||||||||||||
| Faculty | $184,625 | $0 | $0 | $0 | $21,000 | $0 | $17,813 | $0 | $310 | $0 | $223,748 | $0 | $0 | $0 |
| Christopher D Cameron | ||||||||||||||
| Faculty | $186,416 | $0 | $0 | $0 | $35,000 | $0 | $20,880 | $0 | $28,922 | $0 | $271,218 | $0 | $0 | $0 |
| Warren S Grimes | ||||||||||||||
| Faculty | $190,068 | $0 | $0 | $0 | $0 | $0 | $17,460 | $0 | $37,847 | $0 | $245,375 | $0 | $0 | $0 |
| Norman Garland | ||||||||||||||
| Faculty | $187,816 | $0 | $0 | $0 | $12,000 | $0 | $19,170 | $0 | $31,092 | $0 | $250,078 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc |
|---|---|---|---|---|---|
| California Educational Facilities Authority | |||||
| A | 521705592 | 130175A77 | 2003-05-29 | $12,283,629 | To refund the Authority's Series 1 |
| California Municipal Finance Authority | |||||
| B | 201563466 | 13048TMA8 | 2011-10-27 | $20,839,207 | To finance a student housing facil |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $7,275,000 | $0 | $12,628,218 | $0 | $0 | $0 | $228,389 | $0 | $0 | $0 | $12,399,828 | $0 | 2003 | false | Yes (true) | Yes (true) | Yes (true) |
| B | $1,355,000 | $0 | $20,839,207 | $1,609,750 | $2,282,631 | $0 | $416,770 | $0 | $0 | $16,530,056 | $0 | $0 | 2013 | false | false | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Remedial Action TakenRemedialActionTakenInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | 0 | false | false | false | Yes (true) |
| B | false | false | false | false | 0 | false | false | false | Yes (true) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Business Name Line1GICProviderName/BusinessNameLine1Txt | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 0 | ||||||||||
| A | false | false | false | Yes (true) | false | false | false | 0 | false | Yes (true) |
| 0 | ||||||||||
| B | false | false | false | Yes (true) | false | false | false | 0 | false | Yes (true) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (true) |
| B | Yes (true) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART IV, LINE 2C | FormAndLineReferenceDesc |
| Explanation | 05/29/2003 $12,283,629 CALIFORNIA EDUCATIONAL FACILITIES AUTHORITY ARBITRAGE PROCEDURES WERE PERFORMED ON OCTOBER 9, 2008. 10/27/2011 $21,000,000 CALIFORNIA MUNICIPAL FINANCE AUTHORITYARBITRAGE PROCEDURES WERE PERFORMED ON NOVEMBER 17, 2016. THE NEXT REBATE INSTALLMENT COMPUTATION DATE WILL BE OCTOBER 27, 2021. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Dennis Yokoyama | |||
| Family Member of Janis Yokoyama | $211,839 | Employment Compensation | false |
| Lisa Gear | |||
| Family Member of Paul Kalush | $131,865 | Employment Compensation | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| ORGANIZATION FORM 1096 | FORM 990, PART V, LINE 1A THE AMOUNT OF 1096'S REPORTED INCLUDES 1,175 FORM 1098-T'S. 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY AN INDEPENDENT AUDIT FIRM. SOUTHWESTERN LAW SCHOOL PREPARES THE 990 ORGANIZER. THE 990 IS REVIEWED BY THE DEAN AND THEN SENT TO ALL THE MEMBERS OF THE BOARD OF TRUSTEES BEFORE IT IS FILED. |
| CONFLICT OF INTEREST POLICY ENFORCEMENT & MONITORING PROCESS | FORM 990, PART VI, SECTION B, LINE 12C A QUESTIONNAIRE IS SENT TO BOARD OF TRUSTEE MEMBERS AND ALL OFFICERS ON AN ANNUAL BASIS WHICH THEY ARE REQUIRED TO COMPLETE. ANY CONFLICTS OF INTEREST THAT MIGHT ARISE ARE SUBSEQUENTLY DISCUSSED TO DETERMINE WHETHER APPROPRIATE ACTION, IF ANY IS WARRANTED. |
| PROCESS FOR DETERMING COMPENSATION | FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE MEETS TO DETERMINE THE COMPENSATION PACKAGE FOR SOUTHWESTERN'S DEAN/CEO. FORM 990'S OF OTHER ORGANIZATIONS AS WELL AS COMPENSATION SURVEYS ARE USED TO DETERMINE THE DEAN/CEO'S SALARY. THE COMMITTEE CONSIDERS SOUTHWESTERN'S INTERNAL BUDGETED SALARY INCREASE IN CONJUNCTION WITH THE OTHER SALARY INFORMATION LISTED ABOVE TO TARGET A RESPONSIBLE COMPENSATION PACKAGE. THE BOARD OF TRUSTEES APPROVES THE COMPENSATION PACKAGE. THIS PROCESS IS UNDERTAKEN ON AN ANNUAL BASIS FOR OUR DEAN/CEO. |
| PUBLIC DISCLOSURE | FORM 990, PART VI, SECTION C, LINE 19: THESE DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
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