CALIFORNIA WESTERN SCHOOL OF LAW: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA WESTERN SCHOOL OF LAW (EIN 95-2944594)
- Tax period
- 2014-08-01 to 2015-07-31
- Filed
- 2016-03-14
- IRS object ID
- 201630749349300983
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-03-14T17:51:47-07:00 | ReturnTs |
| Tax Period End | 2015-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | West Rhode & Roberts | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2741 4th Ave | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952944594 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA WESTERN SCHOOL OF LAW | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 6195257073 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 CEDAR ST | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92101 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAMELA DUFFY | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Signature | 2016-03-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHERYL RHODE | PreparerPersonNm |
| PTIN | P00234939 | PTIN |
| Phone | 6196155380 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $42,951,175 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.cwsl.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1975 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 27 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 27 | VotingMembersIndependentCnt |
| Total Employee | 517 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $584 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,255,309 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,943,831 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $33,825,377 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $33,564,616 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,067,914 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,533,534 | CYInvestmentIncomeAmt |
| PY Other Revenue | $123,356 | PYOtherRevenueAmt |
| CY Other Revenue | $44,520 | CYOtherRevenueAmt |
| PY Total Revenue | $37,271,956 | PYTotalRevenueAmt |
| CY Total Revenue | $38,086,501 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,985,765 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,963,374 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $18,914,427 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $18,140,289 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $402,069 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,332,967 | PYOtherExpensesAmt |
| CY Other Expenses | $9,733,605 | CYOtherExpensesAmt |
| PY Total Expenses | $38,233,159 | PYTotalExpensesAmt |
| CY Total Expenses | $40,837,268 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$961,203 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,750,767 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $86,058,455 | TotalAssetsBOYAmt |
| Total Assets EOY | $80,773,069 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $19,406,124 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $18,743,482 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $66,652,331 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $62,029,587 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $31,324,156 | ExpenseAmt |
| Grant | $12,963,374 | GrantAmt |
| Revenue | $33,564,616 | RevenueAmt |
| Desc | 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. | Desc |
| Total Program Service Expenses | $31,324,156 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | 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 | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | 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 | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | 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 | false | 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 | false | 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 882 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 517 | 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 | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | OC | ForeignCountryCd |
| 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 |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 27 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 27 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | 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 | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAMELA J DUFFY VP OF FINCFO | PersonNm |
| Phone | 6195257073 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 CEDAR STREET | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (41 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| DR RICHARD C ATKINSON | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| ROY MORROW BELL ESQ | ||||||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| GAYLE BLATT ESQ | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| HAN P CHING ESQ | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| DR CHUKUKA ENWEMEKA | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHARLES R GREBING ESQ | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| KENNETH GREENMAN JR ESQ | ||||||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| HON JUDITH L HALLER | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| GARY HUNT | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| JEFFREY ISAACS ESQ | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| IMRAN JASWAL | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| J RANDALL JONES ESQ | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| HON WILLIAM D LOWERY | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARK P MANDELL ESQ | ||||||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| DR NANCY MARLIN | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| JEFFREY R NEWPORT ESQ | ||||||||||
| Trustee | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOHN F O'BRIEN | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| EBERHARD R ROHM ESQ | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| JANINE SARTI ESQ | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| EUGENE L STEP ESQ | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| RAHIL SWIGART ESQ | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| MICHAEL WHITTON ESQ | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| HON HOWARD B WIENER | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| ARNOLD W WINSTON | ||||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| JEFFREY D LEWIN ESQ | ||||||||||
| Chairman | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| ROBERT K SCOTT ESQ | ||||||||||
| VICE CHAIR | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| HON IRMA E GONZALEZ | ||||||||||
| Secretary | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| NIELS B SCHAUMANN | ||||||||||
| President/Dean | 65.00 | 0.00 | $286,643 | $0 | $37,205 | Yes (X) | ||||
| BARBARA J COX | ||||||||||
| VICE DEAN | 60.00 | 0.00 | $244,060 | $0 | $37,481 | Yes (X) | ||||
| PAMELA DUFFY | ||||||||||
| VP OF FIN & CFO | 50.00 | 0.00 | $160,814 | $0 | $36,243 | Yes (X) | ||||
| LISA JORDAN | ||||||||||
| GENERAL COUNSEL | 50.00 | 0.00 | $82,263 | $0 | $12,065 | Yes (X) | ||||
| PHYLLIS MARION | ||||||||||
| ASSOC. DEAN LAW LIBRARY | 50.00 | 0.00 | $188,112 | $0 | $21,648 | Yes (X) | ||||
| THOMAS D BARTON | ||||||||||
| PROF. OF LAW | 40.00 | 0.00 | $192,208 | $0 | $30,189 | Yes (X) | ||||
| MICHAL ROBERT BELKNAP | ||||||||||
| PROF. OF LAW | 40.00 | 0.00 | $218,522 | $0 | $37,177 | Yes (X) | ||||
| JUSTIN BROOKS | ||||||||||
| PROF. OF LAW | 40.00 | 0.00 | $171,884 | $6,000 | $22,961 | Yes (X) | ||||
| JOHN NOYES | ||||||||||
| PROF. OF LAW | 40.00 | 0.00 | $244,791 | $0 | $35,645 | Yes (X) | ||||
| JANET WEINSTEIN | ||||||||||
| PROF. OF LAW | 40.00 | 0.00 | $463,935 | $0 | $22,490 | Yes (X) | ||||
| STEVEN R SMITH | ||||||||||
| FORMER PRES./DEAN | 40.00 | 0.00 | $338,968 | $0 | $37,183 | Yes (X) | ||||
| LAURA PADILLA | ||||||||||
| FORMER ASSOCIATE DEAN - ADMIN | 40.00 | 0.00 | $180,207 | $0 | $24,560 | Yes (X) | ||||
| WILLIAM J ACEVES | ||||||||||
| FORMER VICE DEAN | 40.00 | 0.00 | $223,474 | $0 | $11,402 | Yes (X) | ||||
| MARIO CONTE | ||||||||||
| FORMER GENERAL COUNSEL | 40.00 | 0.00 | $190,057 | $0 | $19,405 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,185,938 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $6,000 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $385,654 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 13 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | 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 |
|---|---|---|---|---|---|
| ALLIANT INSURANCE | |||||
| 1301 DOVE STREET SUITE 200 | NEWPORT BEACH | CA | 92660 | INSURANCE BROKER | $308,677 |
| BARBRI | |||||
| 9400 N CENTRAL EXPRESSWAY STE 613 | DALLAS | TX | 75231 | BAR EXAM REV. COURSE | $449,100 |
| PACIFIC BUILDING GROUP | |||||
| 9752 ASPEN CREEK CT 150 | SAN DIEGO | CA | 92126 | BUILDING MAINTENANCE | $449,427 |
| XCENTIUM | |||||
| 6133 BRISTOL PARKWAY 301 | CULVER CITY | CA | 90230 | INFORMATION TECH. | $294,409 |
| UNIVERSAL PROTECTION SERVICE | |||||
| PO BOX 101034 | PASADENA | CA | 911891034 | CAMPUS SECURITY | $427,147 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $3,450 | FundraisingAmt |
| Government Grants | $1,475,778 | GovernmentGrantsAmt |
| All Other Contributions | $464,603 | AllOtherContributionsAmt |
| Noncash Contributions | $11,549 | NoncashContributionsAmt |
| Total Contributions | $1,943,831 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| FEDERAL WORK STUDY | 611600 | $16,445 | $16,445 |
| FORFEITED DEPOSITS | 611600 | $33,650 | $33,650 |
| LAW REVIEW / LAW JOURNAL | 611600 | $8,186 | $8,186 |
| PERKINS LOAN PROGRAM | 611600 | $83,875 | $83,875 |
| TUITION AND FEES | 611600 | $33,412,820 | $33,412,820 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,640 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,640 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $33,564,616 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $762,724 | TotalRevenueColumnAmt |
| Exclusion | $762,724 | 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 |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,635,484 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,864,674 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,770,810 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,770,810 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,770,810 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $44,520 | TotalRevenueColumnAmt |
| Exclusion | $44,520 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $44,520 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,086,501 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,335,426 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $807,244 | 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 | $12,953,424 | TotalAmt |
| Program Services | $12,953,424 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,950 | TotalAmt |
| Program Services | $9,950 | ProgramServicesAmt |
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 | $1,273,868 | TotalAmt |
| Program Services | $425,360 | ProgramServicesAmt |
| Management And General | $796,762 | ManagementAndGeneralAmt |
| Fundraising | $51,746 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,906,001 | TotalAmt |
| Program Services | $11,664,537 | ProgramServicesAmt |
| Management And General | $2,038,303 | ManagementAndGeneralAmt |
| Fundraising | $203,161 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $814,758 | TotalAmt |
| Program Services | $648,470 | ProgramServicesAmt |
| Management And General | $152,687 | ManagementAndGeneralAmt |
| Fundraising | $13,601 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,177,085 | TotalAmt |
| Program Services | $930,453 | ProgramServicesAmt |
| Management And General | $231,161 | ManagementAndGeneralAmt |
| Fundraising | $15,471 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $968,577 | TotalAmt |
| Program Services | $801,468 | ProgramServicesAmt |
| Management And General | $151,187 | ManagementAndGeneralAmt |
| Fundraising | $15,922 | 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 | $52,503 | TotalAmt |
| Management And General | $52,503 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,473 | TotalAmt |
| Management And General | $69,473 | 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 | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,378 | TotalAmt |
| Management And General | $105,378 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,970,007 | TotalAmt |
| Program Services | $842,225 | ProgramServicesAmt |
| Management And General | $1,118,585 | ManagementAndGeneralAmt |
| Fundraising | $9,197 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $633,506 | TotalAmt |
| Program Services | $290,872 | ProgramServicesAmt |
| Management And General | $323,065 | ManagementAndGeneralAmt |
| Fundraising | $19,569 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $390,717 | TotalAmt |
| Program Services | $274,524 | ProgramServicesAmt |
| Management And General | $97,026 | ManagementAndGeneralAmt |
| Fundraising | $19,167 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $261,803 | TotalAmt |
| Program Services | $130,900 | ProgramServicesAmt |
| Management And General | $130,903 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $793,880 | TotalAmt |
| Management And General | $793,880 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $867,589 | TotalAmt |
| Program Services | $792,701 | ProgramServicesAmt |
| Management And General | $57,437 | ManagementAndGeneralAmt |
| Fundraising | $17,451 | 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 | $34,947 | TotalAmt |
| Program Services | $24,619 | ProgramServicesAmt |
| Management And General | $8,034 | ManagementAndGeneralAmt |
| Fundraising | $2,294 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $521,958 | TotalAmt |
| Management And General | $521,958 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,761,684 | TotalAmt |
| Management And General | $1,761,684 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,718 | TotalAmt |
| Management And General | $316,718 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| LIBRARY CONTINUATION COSTS | $745,678 | $745,678 | ||
| Printing and Publications | $220,551 | $153,675 | $45,497 | $21,379 |
| EQUIPMENT RENTAL & MAINTENANCE | $213,881 | $88,554 | $117,572 | $7,755 |
| MISCELLANEOUS | $168,774 | $143,318 | $24,689 | $767 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $604,558 | TotalAmt |
| Program Services | $403,428 | ProgramServicesAmt |
| Management And General | $196,541 | ManagementAndGeneralAmt |
| Fundraising | $4,589 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,837,268 | TotalAmt |
| Program Services | $31,324,156 | ProgramServicesAmt |
| Management And General | $9,111,043 | ManagementAndGeneralAmt |
| Fundraising | $402,069 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,371,876 | BOYAmt |
| EOY | $2,737,908 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,986,632 | BOYAmt |
| EOY | $5,165,169 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $398,834 | BOYAmt |
| EOY | $699,156 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $564,065 | BOYAmt |
| EOY | $178,581 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,929,505 | BOYAmt |
| EOY | $2,953,584 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $55,029,847 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $30,862,701 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,853,933 | BOYAmt |
| EOY | $24,167,146 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,274,178 | BOYAmt |
| EOY | $37,801,201 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,398,718 | BOYAmt |
| EOY | $5,969,011 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,280,714 | BOYAmt |
| EOY | $1,101,313 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,058,455 | BOYAmt |
| EOY | $80,773,069 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,146,995 | BOYAmt |
| EOY | $3,630,871 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $467,551 | BOYAmt |
| EOY | $734,829 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,645,849 | BOYAmt |
| EOY | $10,156,471 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,145,729 | BOYAmt |
| EOY | $4,221,311 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,406,124 | BOYAmt |
| EOY | $18,743,482 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,159,566 | BOYAmt |
| EOY | $55,489,568 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,670,384 | BOYAmt |
| EOY | $2,701,913 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,822,381 | BOYAmt |
| EOY | $3,838,106 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,652,331 | BOYAmt |
| EOY | $62,029,587 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,058,455 | BOYAmt |
| EOY | $80,773,069 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,750,767 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,796,399 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$75,578 | OtherChangesInNetAssetsAmt |
| 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
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed Section4955 Tax | false | Form4720FiledSection4955TaxInd |
| Correction Made | false | CorrectionMadeInd |
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (true) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $60,000 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $60,000 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
| Form4720 Filed4912 Tax | false | Form4720Filed4912TaxInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1i - Other Activities Description | FormAndLineReferenceDesc |
| Explanation | Lobbying costs represent fees paid to consultants to provide recommendations on federal grants, obtain appropriations in congressional bills and to attain direct contact with legislators and their staff. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,486,536 | BeginningYearBalanceAmt |
| Contributions | $16,794 | ContributionsAmt |
| Investment Earnings Or Losses | $544,916 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $113,325 | GrantsOrScholarshipsAmt |
| Other Expenditures | $899,990 | OtherExpendituresAmt |
| Administrative Expenses | $21,269 | AdministrativeExpensesAmt |
| End Year Balance | $24,013,662 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $22,635,991 | BeginningYearBalanceAmt |
| Contributions | $59,807 | ContributionsAmt |
| Investment Earnings Or Losses | $2,723,775 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $94,483 | GrantsOrScholarshipsAmt |
| Other Expenditures | $810,441 | OtherExpendituresAmt |
| Administrative Expenses | $28,113 | AdministrativeExpensesAmt |
| End Year Balance | $24,486,536 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,836,240 | BeginningYearBalanceAmt |
| Contributions | $743,233 | ContributionsAmt |
| Investment Earnings Or Losses | $3,128,340 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $81,349 | GrantsOrScholarshipsAmt |
| Other Expenditures | $964,960 | OtherExpendituresAmt |
| Administrative Expenses | $25,513 | AdministrativeExpensesAmt |
| End Year Balance | $22,635,991 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,356,316 | BeginningYearBalanceAmt |
| Contributions | $386,994 | ContributionsAmt |
| Investment Earnings Or Losses | $160,072 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $60,259 | GrantsOrScholarshipsAmt |
| Other Expenditures | $990,486 | OtherExpendituresAmt |
| Administrative Expenses | $16,397 | AdministrativeExpensesAmt |
| End Year Balance | $19,836,240 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,289,414 | BeginningYearBalanceAmt |
| Contributions | $92,986 | ContributionsAmt |
| Investment Earnings Or Losses | $3,052,532 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $59,195 | GrantsOrScholarshipsAmt |
| Other Expenditures | $999,946 | OtherExpendituresAmt |
| Administrative Expenses | $19,475 | AdministrativeExpensesAmt |
| End Year Balance | $20,356,316 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.80000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.16000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.04000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,010,318 | OtherCostOrOtherBasisAmt |
| Book Value | $1,010,318 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,895,133 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,707,018 | DepreciationAmt |
| Book Value | $16,188,115 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $89,476 | OtherCostOrOtherBasisAmt |
| Depreciation | $89,476 | DepreciationAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,894,774 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,119,476 | DepreciationAmt |
| Book Value | $775,298 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,140,146 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,946,731 | DepreciationAmt |
| Book Value | $6,193,415 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $24,167,146 | TotalBookValueLandBuildingsAmt |
| Total Book Value Securities | $5,969,011 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GOVERNMENT LOAN PROGRAM | Desc |
| Amt | $4,221,311 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,221,311 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $23,298,973 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,796,399 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$1,796,399 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,095,372 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $105,378 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $12,885,751 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $12,991,129 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $38,086,501 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $27,921,717 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $27,921,717 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $105,378 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $12,810,173 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $12,915,551 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $40,837,268 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 4b: Other revenue amounts included on 990 but not included in F/S | SCHOLARSHIPS RECLSD FROM EXP TO TUITION $12800197 PERKINS LOAN FUND REVENUE $84667 BANK CHARGES NET WITH REVENUE $507 COLLECTION FEES NET WITH REVENUE $380 |
| Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | SCHOLARSHIPS RECLSD FROM EXP TO TUITION $12800197 PERKINS LOAN FUND EXPENSE $9089 BANK CHARGES NET WITH REVENUE $507 COLLECTIONS FEES NEW WITH REVENUE $380 |
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 | false | 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 (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (10 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt | Specific Services ProvidedSpecificServicesProvidedTxt |
|---|---|---|---|---|---|
| C. AMERICA & CARIBBEAN | 0 | 0 | INVESTMENTS | $2,551,865 | |
| EUROPE | 0 | 0 | Program Services | $19,942 | CONFERENCES & MEETINGS |
| NORTH AMERICA | 0 | 0 | Program Services | $2,964 | ACCESO CAP |
| NORTH AMERICA | 0 | 6 | PROGRAM SERVICES | $643,122 | MEXICO MOOT COURT |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | $9,134 | ACCESO CAP |
| SOUTH AMERICA | 0 | 2 | PROGRAM SERVICES | $113,926 | CHILE PROGRAM |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | $4,500 | CREATIVE PROB. SOLVING |
| SOUTH AMERICA | 0 | 2 | PROGRAM SERVICES | $4,291 | INTERNATIONAL LEGAL STUDIES |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | $7,749 | CONFERENCES & MTGS |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | $2,286 | POST GRADUATE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Employees | 10 | SubtotalEmployeesCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Subtotal Spent | $3,359,779 | SubtotalSpentAmt |
| Total Spent | $3,359,779 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | TUITION DISCOUNT/SCHOLARSHIP | TypeOfAssistanceTxt |
| Region | NORTH AMERICA | RegionTxt |
| Recipient | 2 | RecipientCnt |
| Manner Of Cash Disbursement | N/A | MannerOfCashDisbursementTxt |
| Non Cash Assistance | $9,950 | NonCashAssistanceAmt |
| Description Of Non Cash Asst | TUITION DISCOUNT | DescriptionOfNonCashAsstTxt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | Yes (true) | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|
| SCHOLARSHIPS | 622 | $3,000 | $12,813,997 | BASED UPON CURRENT RATES | TUITION REMISSION |
| STIPENDS | 104 | $136,427 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Grantmaker's Description of How Grants are Used | FormAndLineReferenceDesc |
| Explanation | 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 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| 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 |
| Rebuttable Presumption Proc | false | RebuttablePresumptionProcInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|---|---|---|---|
| BARBARA J COX | |||||||
| VICE DEAN | $242,560 | $1,500 | $8,000 | $29,481 | $281,541 | ||
| JANET WEINSTEIN | |||||||
| PROF. OF LAW | $110,935 | $353,000 | $8,000 | $14,490 | $486,425 | ||
| JOHN NOYES | |||||||
| PROF. OF LAW | $238,291 | $6,500 | $8,000 | $27,645 | $280,436 | ||
| JUSTIN BROOKS | |||||||
| PROF. OF LAW | $171,844 | $40 | $8,000 | $14,961 | $194,845 | $6,000 | $6,000 |
| LAURA PADILLA | |||||||
| FORMER ASSOCIATE DEAN - ADMIN | $180,203 | $4 | $8,000 | $16,560 | $204,767 | ||
| MARIO CONTE | |||||||
| FORMER GENERAL COUNSEL | $189,349 | $708 | $8,000 | $11,405 | $209,462 | ||
| MICHAL ROBERT BELKNAP | |||||||
| PROF. OF LAW | $218,522 | $8,000 | $29,177 | $255,699 | |||
| NIELS B SCHAUMANN | |||||||
| President/Dean | $233,168 | $53,475 | $8,000 | $29,205 | $323,848 | ||
| PAMELA DUFFY | |||||||
| VP OF FIN & CFO | $160,814 | $8,000 | $28,243 | $197,057 | |||
| PHYLLIS MARION | |||||||
| ASSOC. DEAN LAW LIBRARY | $188,112 | $8,000 | $13,648 | $209,760 | |||
| STEVEN R SMITH | |||||||
| FORMER PRES./DEAN | $298,179 | $40,789 | $8,000 | $29,183 | $376,151 | ||
| THOMAS D BARTON | |||||||
| PROF. OF LAW | $192,208 | $8,000 | $22,189 | $222,397 | |||
| WILLIAM J ACEVES | |||||||
| FORMER VICE DEAN | $223,474 | $8,000 | $3,402 | $234,876 | |||
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a: Relevant information in regards to selections on 1a. | FormAndLineReferenceDesc |
| Explanation | 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 $1,421 and is reported as a business expense. The Former President/Dean, Steven Smith receives an expense and housing allowance annually per the terms of his employment contract. All of the expense and housing allowances were paid via payroll and are included as W-2 reportable wages. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 RE-CLASS = -$75578 |
| 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 (75,578)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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONSORTIUM FOR INNOVATIVE LEGAL ED | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1303 SAN JACINTO STREET | AddressLine1Txt |
| City | HOUSTON | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411884496 | EIN |
| Primary Activities | EDUCATIONAL PROGRAMS | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | T. II 509(A) | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONSORTIUM FOR INNOVATIVE LEGAL ED | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | s | TransactionTypeTxt |
| Involved | $9,326 | InvolvedAmt |
| Method Of Amount Determination | ACCRUAL BASED | MethodOfAmountDeterminationTxt |
Comments