2019-05-10T14:52:59-05:00 2018-06-30 Grant Thornton LLP 515 S Flower Street 7th Floor Los Angeles CA 90071 990 2017-07-01 951246140 Southwestern Law School % PHI RAMLI SOUT 2137386700 3050 Wilshire Boulevard Los Angeles CA 90010 LINDA ROSS CFO 2137386818 2019-05-09 true Qi Wen Liang P01270238 2136271717 2019-05-09 65.229.8.139 95361120191305000002 2019-05-10 P 0D91463480E37AF7E768AC4EABC03A03FEB9B69B 68839A5970E72273DBC522EE49959398E5A18AB8 2017 2019-02-21 02:37:17Z Susan Westerberg Prager 3050 Wilshire Boulevard Los Angeles CA 90010 68966435 false X www.swlaw.edu X 1911 CA 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. 24 24 544 27 0 2240 2471595 1969227 44221980 40833231 1361103 2024577 436315 740320 48490993 45567355 9134992 9411905 0 0 20442283 20071356 14300 10742 262918 15240450 14861778 44832025 44355781 3658968 1211574 116941220 115284849 40828749 36953215 76112471 78331634 X 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 false false 35482880 9411905 40833231 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. 35482880 true true false false false false false false false true true false true false true true true false true false true false false false true false false false true true true false false false false false false false false true false false false false false false false false false false true 1325 0 true 544 true true true false false false false true true false false false false X 24 24 false false false false false false false true true false false true true true true true true true false false CA X PHI RAMLI 2137386818 3050 WILSHIRE BLVD Los Angeles CA 90010 Michael J Downer Chair of the Board of Trustees 1.0 0.0 X X 0 0 0 Julie K Xanders Vice Chair Board of Trustees 1.0 0.0 X X 0 0 0 Steven P Byrne Board Member 1.0 0.0 X 0 0 0 Michael E Cahill Board Member 1.0 0.0 X 0 0 0 Dennis PR Codon Board Member 1.0 0.0 X 0 0 0 Thomas L Driscoll Board Member 1.0 0.0 X 0 0 0 Peter Duchesneau Board Member 1.0 0.0 X 0 0 0 Charles P Fairchild Board Member 1.0 0.0 X 3000 0 0 Cindy Johnson Board Member 1.0 0.0 X 0 0 0 Lauren B Leichtman Board Member 1.0 0.0 X 0 0 0 Hon Deborah Brazil Board Member 1.0 0.0 X 3500 0 0 Hon Robert Philibosian Board Member 1.0 0.0 X 0 0 0 Larraine D Segil Board Member 1.0 0.0 X 6000 0 0 Hon Arleigh M Woods Board Member 1.0 0.0 X 0 0 0 George Woolverton Board Member 1.0 0.0 X 0 0 0 Kevin Burke Board Member 1.0 0.0 X 0 0 0 John Gerro Board Member 1.0 0.0 X 0 0 0 Karen Ann Henry Board Member 1.0 0.0 X 500 0 0 Shawn Holley Board Member 1.0 0.0 X 0 0 0 Maria Mehranian Board Member 1.0 0.0 X 0 0 0 Carlos Siderman Board Member 1.0 0.0 X 0 0 0 Walter Yoka Board Member 1.0 0.0 X 0 0 0 Thomas Hoberman Board Member 1.0 0.0 X 0 0 0 Robert Van Schoonenberg Board Member thru 12/2017 1.0 0.0 X 0 0 0 Darin J Feinstein Board Member thru 12/2017 1.0 0.0 X 0 0 0 Daniel M Petrocelli Board Member thru 12/2017 1.0 0.0 X 0 0 0 Wayne Levin Vice Chair Thru 06/2018 1.0 0.0 X X 0 0 0 Susan W Prager Dean/CEO 40.0 0.0 X 398674 0 26813 Paul J Kalush III CFO Thru 08/2017 40.0 0.0 X 115078 0 15072 Janis K Yokoyama Corporate Secretary 40.0 0.0 X 143300 0 14756 Michael Hill Carter EVP, CAO as of 04/2018 40.0 0.0 X 250000 0 6747 Linda Ross CFO AS OF 06/2018 40.0 0.0 X 0 0 0 Catherine L Carpenter Faculty 40.0 0.0 X 217416 0 49524 Michael B Dorff Faculty 40.0 0.0 X 205625 0 18123 Christopher D Cameron Faculty 40.0 0.0 X 221416 0 49802 Warren S Grimes Faculty 40.0 0.0 X 190068 0 55307 Norman Garland Faculty 40.0 0.0 X 199816 0 50262 1954393 0 286406 66 false true false Blueprint Learning Systems 110 S Fairfax Ave Suite 250 LOS ANGELES CA 90036 Devel. Online Prog. 506402 Houri Karubian 1405 Park Way BEVERLY HILLS CA 90210 Rental Lease 402237 Mahin Arjad 50 Corporate Park IRVINE CA 92606 Rental Lease 402237 Kensington Caterers 5556 West Washinton Blvd LOS ANGELES CA 90016 Catering 283501 Lockton Insurance Brokers Dept LA 23878 PASADENA CA 91185 Work Comp./Cyber Ins 242385 13 63810 407116 1498301 7655 1969227 STUDENT TUITION AND FEES 611310 38092447 38092447 STUDENT HOUSING 611710 2568038 2568038 INTEREST EARNED ON STUDENT LOANS 611710 107274 107274 SALES AND SERVICES OF EDUCATION DEPT. 611710 37753 37753 FEDERAL WORK STUDY OFF-CAMPUS 611710 27719 27719 40833231 1585716 1585716 0 0 1460459 1866700 -406241 0 -406241 -406241 21891620 21452759 438861 438861 438861 64240 63810 79621 -15381 -15381 0 0 0 0 0 0 STUDENT CONVENIENCE 812930 468893 468893 PERKINS LOAN CANCELLATION 923110 417847 417847 ALUMNI AWARDS GALA 611710 70370 70370 204832 204832 1161942 45567355 40833231 2764897 0 9411905 9411905 0 0 894074 872225 21849 343704 343704 14889587 12334563 2438240 116784 1041025 912375 118139 10511 1683157 1308668 359742 14747 1219809 939147 273160 7502 0 138845 711 138134 165273 165273 0 10742 10742 13107 13107 1293447 623808 660004 9635 223309 140987 72652 9670 1190575 377564 809919 3092 306356 17976 288380 0 3224758 2089692 1135066 610242 589307 15845 5090 0 661163 371020 248847 41296 1486531 1402474 84057 0 2501302 1736610 764692 251052 146342 104710 BAD DEBT EXPENSE 1562554 1562554 LIBRARY BOOKS & COURSE MATERIA 1009773 1009773 ORIENTATION & GRADUATION 92050 92050 BOND AMORTIZATION 43874 36574 7300 87567 35076 40491 12000 44355781 35482880 8609983 262918 987792 1205691 16671128 10281896 1630607 163071 573474 594711 0 0 0 0 0 0 0 0 777335 466275 104425303 57906951 48843615 46518352 38379767 49060938 0 0 8803210 6728156 0 0 274292 265759 116941220 115284849 5187141 5115749 0 0 1708186 1543844 24722829 23737542 0 0 0 0 0 0 0 0 9210593 6556080 40828749 36953215 X 57058776 58828645 6168905 6236316 12884790 13266673 76112471 78331634 116941220 115284849 1211574 1020696 -13107 X false true X true true true X 16763332 605274 1222472 539920 18051158 14436415 555656 2275361 504100 16763332 14437591 596183 -153729 443630 14436415 13735968 559911 576822 435110 14437591 11324682 556617 2195579 340910 13735968 0.67460 0.32540 false false 3342218 5349610 8691828 6080043 75753431 46329106 35504368 64702 4773218 4090569 747351 523609 8538472 7487276 1574805 46518352 STUDENT LOANS 6728156 C 6728156 0 ADVANCES FOR STUDENT LOANS (PERKINS) 6338123 LEASE PAYABLE 181273 DEFERRED RENT - LAND 36684 6556080 X 37882870 1020696 -8692074 -7671378 45554248 13107 13107 45567355 35663707 35663707 8692074 8692074 44355781 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. true true true true true true true false false false false false false false false true false true 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. Europe (Including Iceland and Greenland) 9 Program Services Education conducted 339799 9 9 339799 339799 false false false false false false Awards Gala 128050 63810 64240 24677 49779 5165 0 128050 63810 64240 24677 49779 5165 79621 -15381 true Scholarship Awards 435 8806310 0 Federal Work-Study 213 456595 0 Faculty Research Grants 16 149000 0 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. X X X X false false false false false false false false false Susan W Prager Dean/CEO 375000 0 0 0 23674 0 25497 0 1316 0 425487 0 0 0 Janis K Yokoyama Corporate Secretary 143300 0 0 0 0 0 13005 0 1751 0 158056 0 0 0 Michael Hill Carter EVP, CAO as of 04/2018 250000 0 0 0 0 0 5625 0 1122 0 256747 0 0 0 Catherine L Carpenter Faculty 192416 0 0 0 25000 0 20520 0 29004 0 266940 0 0 0 Michael B Dorff Faculty 184625 0 0 0 21000 0 17813 0 310 0 223748 0 0 0 Christopher D Cameron Faculty 186416 0 0 0 35000 0 20880 0 28922 0 271218 0 0 0 Warren S Grimes Faculty 190068 0 0 0 0 0 17460 0 37847 0 245375 0 0 0 Norman Garland Faculty 187816 0 0 0 12000 0 19170 0 31092 0 250078 0 0 0 A California Educational Facilities Authority 521705592 130175A77 2003-05-29 12283629 To refund the Authority's Series 1 B California Municipal Finance Authority 201563466 13048TMA8 2011-10-27 20839207 To finance a student housing facil A 7275000 0 12628218 0 0 0 228389 0 0 0 12399828 0 2003 false true true true B 1355000 0 20839207 1609750 2282631 0 416770 0 0 16530056 0 0 2013 false false true true A false false false false 0 false false false true B false false false false 0 false false false true A false false false true false false 0 false 0 false true B false false false true false false 0 false 0 false true A true B true SCHEDULE K, PART IV, LINE 2C 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. Dennis Yokoyama Family Member of Janis Yokoyama 211839 Employment Compensation false Lisa Gear Family Member of Paul Kalush 131865 Employment Compensation false 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.