2018-04-04T08:55:39-07:00 2017-07-31 West Rhode & Roberts 2741 4th Ave San Diego CA 92103 990 2016-08-01 952944594 CALIFORNIA WESTERN SCHOOL OF LAW CALI 6195257073 225 CEDAR ST SAN DIEGO CA 92101 PAMELA DUFFY CFO 2018-04-03 true CHERYL RHODE P00234939 6196155380 2016 2021-01-29 14:40:06Z 43229621 false false X www.cwsl.edu X 1975 CA California Western School of Law is the independent, ABA/AALS-accredited S.D. law school that prepares graduates for the practice of law through a carefully sequenced program of study combining trad. legal theory w/ hands-on learning in real & simulated client environments. 22 22 523 45 0 7264 2585179 3612155 34371587 36012725 792186 1284228 63311 21546 37812263 40930654 15647330 15926097 0 18731216 17179070 0 434718 10439346 10186580 44817892 43291747 -7005629 -2361093 71756645 70471520 16881972 16293875 54874673 54177645 California Western School of Law is the independent, ABA/AALS-accredited San Diego 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.As a legal resource to the community, California Western makes significant, measurable contributions to the solution of problems in our community, our society, and our world. false false 33140182 15926097 36012725 For more than 90 years, California Western School of Law has helped students prepare for success in legal practice.California Western provides a rigorous traditional legal education including J.D., LL.M., MAS, and dual J.D./MBA, and J.D./MSW degrees with an emphasis on developing problem-solving, communication, writing, and analytical thinking skills. This strong theoretical grounding and broad skill base helps graduates pass the Bar Exam and provide useful work to clients and the legal profession from the earliest days of their careers. California Western has been named to the President's Higher Education Community Service Honor Roll numerous times in recognition of the school's various community-focused projects including the California Innocence Project, Community Law Projects, Mediation Clinic, and more. Students, faculty, and staff yearly donate more than 10,000 pro bono and service hours to nonprofits, clinical programs, and law offices.Located at the heart of San Diego's legal, political, and judicial center, California Western maintains an annual enrollment of 650-750 students and 125-175 full and part-time faculty and staff members. 33140182 true true false false false false false false false true true true false false true true true false true true true false true false true false false false true true false false false false false false false false false false false false false false false false true false false false false true 963 0 true 523 true true true true OC false false false true true false 0 false false false false false false false false false false X 22 22 true false false false false false false true true false false true true true true true true true true false CA X X PAMELA J DUFFY VP OF FINCFO 6195257073 225 CEDAR STREET SAN DIEGO CA 92101 X JEFFREY D LEWIN ESQ Chairman 10.00 0.00 X 0 0 0 ROBERT K SCOTT ESQ VICE CHAIR 4.00 0.00 X 0 0 0 HON IRMA E GONZALEZ Secretary 4.00 0.00 X 0 0 0 ROY MORROW BELL ESQ Trustee 4.00 0.00 X 0 0 0 GAYLE BLATT ESQ Trustee 1.00 0.00 X 0 0 0 HAN P CHING ESQ Trustee 1.00 0.00 X 0 0 0 DR CHUKUKA ENWEMEKA Trustee 1.00 0.00 X 0 0 0 CHARLES R GREBING ESQ Trustee 1.00 0.00 X 0 0 0 KENNETH L GREENMAN JR ESQ Trustee 4.00 0.00 X 0 0 0 HON JUDITH L HALLER Trustee 1.00 0.00 X 0 0 0 JEFFREY ISAACS ESQ Trustee 1.00 0.00 X 0 0 0 IMRAN JASWAL Trustee 1.00 0.00 X 0 0 0 J RANDALL JONES ESQ Trustee 1.00 0.00 X 0 0 0 HON WILLIAM D LOWERY Trustee 1.00 0.00 X 0 0 0 MARK P MANDELL ESQ Trustee 4.00 0.00 X 0 0 0 JEFFERY R NEWPORT ESQ Trustee 4.00 0.00 X 0 0 0 JOHN F OBRIEN Trustee 1.00 0.00 X 0 0 0 DR ERICA PASCAL Trustee 1.00 0.00 X 0 0 0 EBERHARD R ROHM Trustee 1.00 0.00 X 0 0 0 JANINE SARTI ESQ Trustee 1.00 0.00 X 0 0 0 SURESH SUBRAMANI Trustee 1.00 0.00 X 0 0 0 RAHIL SWIGART ESQ Trustee 1.00 0.00 X 0 0 0 MICHAEL WHITTON ESQ Trustee 1.00 0.00 X 0 0 0 HON HOWARD B WIENER Trustee 1.00 0.00 X 0 0 0 NIELS B SCHAUMANN President/Dean 65.00 0.00 X 328387 0 35043 BARBARA COX VICE DEAN 60.00 0.00 X 289960 0 35043 DONALD SMYTHE VICE DEAN 60.00 0.00 X 128473 0 27702 PAMELA J DUFFY VP OF FIN & CFO 50.00 0.00 X 188582 0 36103 LISA JORDAN GENERAL COUNSEL 50.00 0.00 X 101167 0 18911 WILLIAM ACEVES PROF. OF LAW 40.00 0.00 X 192969 0 11320 THOMAS D BARTON PROF. OF LAW 40.00 0.00 X 193798 0 31532 JUSTIN BROOKS PROF. OF LAW 40.00 0.00 X 193898 4000 23871 MARIO CONTE PRAC. IN RESIDENCE 40.00 0.00 X 184584 0 18547 RIKKYLN UEDA VP OF HR 40.00 0.00 X 172742 0 19673 STEVEN R SMITH FORMER PRES./DEAN 40.00 0.00 X 405681 0 0 PHYLLIS C MARION FORMER ASSOCIATE DEAN 50.00 0.00 X 133545 0 15597 2513786 4000 273342 51 true true false ALLIED UNIVERSAL SECURITY SERVICE PO BOX 31001-2374 PASADENA CA 911102374 CAMPUS SECURITY 409718 BARBRI 9400 N CENTRAL EXPRESSWAY STE 613 DALLAS TX 75231 BAR EXAM REV. COURSE 355350 ALLIANT INSURANCE 1301 DOVE STREET STE 200 NEWPORT BEACH CA 92660 INSURANCE BROKER 302964 CASTALIA INC 14511 FALLING CREEK DRIVE 501 HOUSTON TX 77014 STRATEGIC ADV. SER. 245500 GMI BUILDING SERVICES 8001 VICKERS STREET SAN DIEGO CA 92111 BUILDING MAINTENANCE 244170 8 39956 2139932 1432267 11477 3612155 FEDERAL WORK STUDY 611600 35749 35749 FORFEITED DEPOSITS 611600 39900 39900 OTHER PROGRAM SERVICE REV 611600 13577 13577 PERKINS LOAN PROGRAM 611600 69028 69028 TUITION AND FEES 611600 35847731 35847731 6740 6740 36012725 773324 773324 0 0 0 2788342 2277438 510904 510904 510904 18706 39956 21529 -2823 0 0 OTHER REVENUE 611600 24369 24369 24369 40930654 36523629 797693 0 15907689 15907689 18408 18408 0 1204428 428837 740881 34710 0 13191154 10670872 2283905 236377 801069 630880 155487 14702 1027444 783777 217252 26415 954975 758047 177975 18953 0 21256 21256 74841 74841 0 0 118595 118595 2430704 780503 1586565 63636 644752 439995 199262 5495 370535 267993 98839 3703 289731 145540 144191 0 782379 782379 1137932 1059919 64079 13934 0 85433 68425 16099 909 468125 468125 0 1730345 1730345 309018 309018 LIBRARY CONTINUATION COSTS 536443 536443 EQUIPMENT REPAIRS & MAINT. 261406 94068 157646 9692 MISCELLANEOUS EXPENSE 200901 164857 33275 2769 BAD DEBT & COLLECTION EXPENSE 190990 190990 533194 383929 145842 3423 43291747 33140182 9716847 434718 1626897 1227870 1801016 2890474 1108328 768237 186850 138569 0 0 3389425 3112127 0 0 58939345 34255176 24483140 24684169 32655401 30436038 5749671 6261920 0 0 755917 952116 71756645 70471520 3274652 3414173 628311 397304 9390643 8872741 3588366 3609657 16881972 16293875 X 48265709 46497813 2664141 3610920 3944823 4068912 54874673 54177645 71756645 70471520 X -2361093 1685356 -21291 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22711007 161117 2755037 119931 1119688 50167 24337375 24013662 95929 -195471 118905 1061936 22272 22711007 24486536 16794 544916 113325 899990 21269 24013662 22635991 59807 2723775 94483 810441 28113 24486536 19836240 743233 3128340 81349 964960 25513 22635991 0.79000 0.17000 0.04000 false false false 1010318 1010318 30407061 13420627 16986434 89476 89476 12734704 12005945 728759 14697786 8739128 5958658 24684169 6261920 GOVERNMENT LOAN PROGRAM 3609657 3609657 X 26669403 1685356 2823 1688179 24981224 118595 15830835 15949430 40930654 27366431 2823 2823 27363608 118595 15809544 15928139 43291747 Part V, Line 4: Intended uses of the endowment fund. California Western School of Law's endowment consists of a number of funds established for a variety of purposes. The endowment assets provide a predictable stream of funding for these purposes including scholarships for students, studies in select legal programs, research funds for professors and other operational costs as determined by the Board of Trustees. Part X : FIN48 Footnote The School is exempt from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code and is also exempt from state income tax. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification No. 740-10, Accounting for Uncertainties in Income Taxes, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The School has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 FUNDRAISING $2823 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S PERKINS LOAN FUND REVENUE $69684 SCHOLARSHIPS $15761151 Part XII, Line 2d: Other expenses and losses per audited F/S FUNDRAISING $2823 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S PERKINS LOAN FUND EXPENSE $48393 SCHOLARSHIPS $15761151 true true false true true true true false false false false false false false false true false true Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency THE SCHOOL PARTICIPATES IN THE FEDERAL WORK-STUDY AND PERKINS LOAN FUND PROGRAMS. IN ADDITION, THE SCHOOL PARTICIPATES IN THE FEDERAL DIRECT STUDENT LOAN PROGRAM WHICH INCLUDES FEDERAL STAFFORD LOANS AND GRAD PLUS FEDERAL LOANS. Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized CALIFORNIA WESTERN SCHOOL OF LAW (THE SCHOOL) CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS NATIONWIDE AND FROM A LARGE GEOGRAPHIC SECTION OF CALIFORNIA. IN ADDITION, THE SCHOOL DRAWS MANY 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 true C. AMERICA & CARIBBEAN 0 0 INVESTMENTS 2545147 C. AMERICA & CARIBBEAN 0 0 Program Services ACCESO CAP 63 NORTH AMERICA 0 0 Program Services ACCESO CAP 48000 NORTH AMERICA 0 11 Program Services MEXICO RULE OF LAW 1407227 SOUTH AMERICA 0 0 PROGRAM SERVICES ACCESO CAP 2697 SOUTH AMERICA 0 4 PROGRAM SERVICES CHILE SUMMER PROGRAM 93926 SOUTH AMERICA 0 0 PROGRAM SERVICES INTERNATIONAL LEGAL STUDIES 2700 15 15 4099760 4099760 SCHOLARSHIPS CENTRAL AMERICA 1 1990 TUITION REMISSION CURRENT RATE SCHOLARSHIPS NORTH AMERICA 4 7280 TUITION REMISSION CURRENT RATE SCHOLARSHIPS SOUTH AMERICA 9 9138 TUITION REMISSION CURRENT RATE false false false false true false false CA CT NV F/R Event 58662 39956 18706 13379 8150 58662 39956 18706 13379 8150 21529 -2823 true 0 0 SCHOLARSHIPS 737 30550 15742743 BASED UPON CURRENT RATES TUITION REMISSION STIPENDS 106 134396 Grantmaker's Description of How Grants are Used JD Admission Scholarships:Admission scholarships are granted based on merit. This includes, but is not always limited to: LSAT score and undergraduate grade point average. Some scholarships are also awarded based on merit and diversity. There is no separate application beyond the admissions application required for most of the scholarships. Merit Based Scholarships:California Western School of Law (the School) offers two forms of merit based scholarships that are awarded to students at the completion of their first year of law school. The Academic Merit Scholarship is typically awarded to students with GPAs from 3.33 to 4.33. It is awarded based solely on the student's GPA. The Dean's Diversity Scholarship is typically awarded to students with GPAs from 2.80 to 4.33. It is awarded through a competitive application process. The number of scholarships offered each year varies, based on the number of eligible students and the availability of funds.LL.M./M.C.L. Scholarships:These scholarships are awarded to the School's most academically outstanding LL.M./M.C.L. applicants based upon academic credentials, relevant work experience, impressive academic and professional recommendations, and strong command of English (as evidenced by quality writing on the applicant's personal statement and by the applicant's "Test of English as a Foreign Language"("TOEFL") score).Students enrolled in the School's Spanish on-line LL.M. program may apply for a scholarship if they can demonstrate long term commitment to trial advocacy, education, and justice system reforms. In addition, students in this program may also receive a small scholarship if they graduated from a school in Mexico that has a cooperation agreement (a "convenio") with the School. X X X true true X X X X false false false false false false false true false false BARBARA COX VICE DEAN 287460 2500 8000 27043 325003 DONALD SMYTHE VICE DEAN 128473 8000 19702 156175 JUSTIN BROOKS PROF. OF LAW 191354 4000 2500 44 8000 15871 217769 4000 MARIO CONTE PRAC. IN RESIDENCE 180980 2188 1416 8000 10547 203131 NIELS B SCHAUMANN President/Dean 242524 30063 55800 8000 27043 363430 PAMELA J DUFFY VP OF FIN & CFO 166394 22188 8000 28103 224685 PHYLLIS C MARION FORMER ASSOCIATE DEAN 123545 10000 8000 7597 149142 RIKKYLN UEDA VP OF HR 170242 2500 8000 11673 192415 STEVEN R SMITH FORMER PRES./DEAN 405681 405681 THOMAS D BARTON PROF. OF LAW 191298 2500 8000 23532 225330 WILLIAM ACEVES PROF. OF LAW 190469 2500 8000 3320 204289 Part I, Line 1a: Relevant information in regards to selections on 1a. The President/Dean Niels Schaumann receives an automobile and housing allowance per the terms of his employment contract paid to him via payroll and included as W-2 reportable wages. In addition, the School pays for the Dean's monthly membership fees to a social club (the University Club) where various business meetings are regularly held. The total fiscal year annual cost of the membership is $1,589 and is reported as a business expense. Part I, Line 7: Non-Fixed payments not listed above THE SCHOOL DID PROVIDE FOR PERFORMANCE BONUSES OR NON-FIXED PAYMENTS TO SELECTED EMPLOYEES DURING THE CALENDAR YEAR 2016. Client Note 1 Client Note 1 - 990-TThe information on this return is based on K-1s provided. This is the best information available at the time of filing. Upon the discovery of additional or more detailed information an amended return will be filed. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et PRESIDENT/DEAN NIELS SCHAUMANN AND TRUSTEE JOHN O'BRIEN BOTH SERVE AS BOARD MEMBERS OF THE CONSORTIUM FOR INNOVATIVE LEGAL EDUCATION, A RELATED ORGANIZATION. Form 990, Part VI, Line 11b: Form 990 Review Process The draft Form 990 is distributed to, and reviewed by, the Finance Committee of the Board of Trustees. This review consists of individual committee member review, an overview of the draft by the CFO and a question and answer period during a committee meeting. A final draft with any applicable changes from the Finance Committee review is distributed to the Board of Trustees before being submitted to the IRS. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Each year, the officers, trustees, key employees and certain other employees of CWSL are asked to review the conflict of interest policy and to complete the annual conflict of interest disclosure form. A checklist is maintained to monitor completion of the form and to track attempts to obtain the disclosure forms from all listed individuals. The completed forms are reviewed by the Chairman of the Audit Committee of the Board of Trustees and the CFO. Any disclosed conflict of interest or potential for the appearance of a conflict of interest is discussed with the applicable parties. If any action is required, a plan is developed to address the issue. In addition, our conflict of interest policy requires immediate disclosure of any new/ modified conflict of interest or appearance of a conflict of interest to an appropriate party at the organization. The new information is then reviewed and any applicable action plan developed as discussed above. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management SEE EXPLANATION INCLUDED AT PART VI, LINE 15B Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The compensation of the officers of the organization and key employees are 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, Line 19: Other Organization Documents Publicly Available The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. Other Changes In Net Assets Or Fund Balances - Other Decreases PERKINS LOAN FUND RECLASS(NET- REV LESS EXP) = -$21291 FORM 990, PART XI - OTHER CHANGES IN NET ASSETS This figure includes amounts that are not reflected in the tax return detail of revenues and expenses as follows:Perkins Loan Fund reclass (21,291)The School serves as an agent for the federal government in administering the Perkins Student Financial Aid Program. Therefore, the Perkins Loan fund program activity is not reflected in the School's revenue and expense totals. The activity is recorded on the balance sheet of the School and must therefore be reflected as an adjustment to the tax return net asset reconciliation hereon. CONSORTIUM FOR INNOVATIVE LEGAL ED 225 CEDAR ST SAN DIEGO CA 92101 411884496 EDUCATIONAL PROGRAMS DE 501(C)(3) 509(A) T. II NA false false false false false false false false false false false false false false false false false true true false CONSORTIUM FOR INNOVATIVE LEGAL ED q 66380 ACCRUAL BASED CONSORTIUM FOR INNOVATIVE LEGAL ED r 1324 ACCRUAL BASED