2014-03-14T10:44:06-07:00 2013-07-31 West Rhode & Roberts 3104 Fourth Ave San Diego CA 92103 990 2012-08-01 952944594 CALIFORNIA WESTERN SCHOOL OF LAW CALI 6195257073 225 CEDAR ST SAN DIEGO CA 92101 PAMELA DUFFY 2014-03-14 true CHERYL RHODE P00234939 6196155380 2012 2015-11-30 17:44:51Z 53190625 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. 25 25 630 30 0 1095 1970390 2263507 39333277 37561305 592554 3103430 183341 196566 42079562 43124808 9627109 8975698 0 20834894 19687591 0 452818 10892530 9885941 41354533 38549230 725029 4575578 83005694 86630150 20871528 19816388 62134166 66813762 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 29019919 2975698 37561305 For 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 joint J.D./Ph.D., 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. For four years in a row, California Western has been named to the President's Higher Education Community Service Honor Roll in recognition of the school's numerous community-focused projects including the California Innocence Project, Community Law Projects, Mediation Clinic, Bail Project, 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. 29019919 true true false true false false false false false true true true false false true true true false true true true false false false false false false false true true false false false false false false true false false false false false false false false false true false false false false true 1042 0 true 630 true true true CJ false false false true true false 0 false false false false false false false false false false X 25 25 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 HON IRMA E GONZALEZ 1.00 0.00 X 0 0 0 CONNIE L CLAPP ESQ 1.00 0.00 X 0 0 0 KENNETH L GREENMAN JR ESQ 10.00 0.00 X 0 0 0 ARNOLD W WINSTON 1.00 0.00 X 0 0 0 HON HOWARD B WIENER 1.00 0.00 X 0 0 0 EUGENE L STEP ESQ 1.00 0.00 X 0 0 0 ROBERT K SCOTT ESQ 4.00 0.00 X 0 0 0 JOHN F O'BRIEN 1.00 0.00 X 0 0 0 JEFFREY R NEWPORT ESQ 4.00 0.00 X 0 0 0 DR NANCY MARLIN 1.00 0.00 X 0 0 0 MARK P MANDELL ESQ 4.00 0.00 X 0 0 0 HON WILLIAM D LOWERY 1.00 0.00 X 0 0 0 JEFFREY D LEWIN ESQ 8.00 0.00 X 0 0 0 PARADA KOVADI 1.00 0.00 X 0 0 0 J RANDALL JONES ESQ 1.00 0.00 X 0 0 0 IMRAN JASWAL 1.00 0.00 X 0 0 0 GARY H HUNT ESQ 1.00 0.00 X 0 0 0 M BOONE HELLMANN FAIA 1.00 0.00 X 0 0 0 HON JUDITH L HALLER 1.00 0.00 X 0 0 0 CHARLES R GREBING ESQ 1.00 0.00 X 0 0 0 MURRAY L GALINSON ESQ 5.00 0.00 X 0 0 0 PROF GEORGE NGAFFORD 1.00 0.00 X 0 0 0 HAN P CHING ESQ 1.00 0.00 X 0 0 0 ROY MORROW BELL ESQ 4.00 0.00 X 0 0 0 DR RICHARD C ATKINSON 1.00 0.00 X 0 0 0 MARIO CONTE 60.00 0.00 X 217892 0 27951 PAMELA DUFFY 50.00 0.00 X 195412 0 40671 LAURA PADILLA 55.00 0.00 X 240690 0 34608 WILLIAM ACEVES 60.00 0.00 X 262090 0 22650 NIELS B SCHAUMANN 80.00 0.00 X 136992 0 15531 PHYLLIS MARION 50.00 0.00 X 199080 0 28606 THOMAS BARTON 40.00 0.00 X 239587 6000 38333 MICHAL BELKNAP 40.00 0.00 X 232387 0 46539 BARBARA COX 40.00 0.00 X 278267 0 31070 BRYAN LIANG 40.00 0.00 X 252246 0 39880 JOHN NOYES 40.00 0.00 X 257365 0 39074 STEVEN R SMITH 40.00 0.00 X 396739 0 39930 2908747 6000 404843 52 true true false UNIVERSAL PROTECTION SERVICE PO BOX 101034 PASADENA CA 911891034 CAMPUS SECURITY 289325 PACIFIC BLDG GROUP 9752 ASPEN CREEK CT STE 150 SAN DIEGO CA 92126 BUILDING MAINTENANCE 225798 GMI BUILDING SERVICES INC 8001 VICKERS STREET SAN DIEGO CA 92111 BUILDING MAINTENANCE 228697 BARBRI 9400 N CENTRAL EXPRESSWAY STE 613 DALLAS TX 75231 BAR EXAM REV. COURSE 542250 ALLIANT INSURANCE PO BOX 120670 SAN DIEGO CA 92112 INSURANCE BROKER 309622 7 840 1002936 1259731 15917 2263507 TUITION AND FEES 611600 37387184 37387184 PERKINS LOAN PROGRAM 611600 83998 83998 LAW REVIEW / LAW JOURNAL 611600 11089 11089 FORFEITED DEPOSITS 611600 36842 36842 FEDERAL WORK STUDY 611600 32122 32122 10070 10070 37561305 513017 513017 0 0 0 12168458 9578045 2590413 2590413 2590413 0 0 657112 487772 169340 169340 VENDING MACHINE REVENUE 611600 2603 2603 OTHER REVENUE 611600 24623 24623 27226 43124808 40151718 709583 0 8975698 8975698 0 0 1798205 726758 985054 86393 0 13940138 12002146 1720700 217292 1036848 890857 128608 17383 1964083 1523993 423757 16333 948317 788404 143842 16071 0 63863 63863 73559 73559 61300 61300 0 111606 111606 1897118 777603 1090626 28889 401502 123321 263507 14674 501326 363540 124375 13411 210262 105236 105026 0 672988 3900 669088 620588 531190 70122 19276 0 73302 54915 17579 808 570640 570640 0 1727775 271 1727504 313412 313412 ADMINISTRATIVE EXPENSE 195766 88699 97442 9625 Printing and Publications 275899 206660 57237 12002 MISCELLANEOUS 364020 321172 42187 661 LIBRARY CONTINUATION EXPENSE 802163 802163 948852 733393 215459 38549230 29019919 9076493 452818 1574687 2416094 5403083 5967244 799069 343523 377136 368359 30000 20000 0 3287757 2943713 293442 303414 0 52440490 27428128 25324404 25012362 35796530 42737967 8968631 5352825 0 0 1150955 1164649 83005694 86630150 3782543 3816108 1516619 805130 11549605 11110227 4022761 4084923 20871528 19816388 X 57064979 60477260 2026963 2581237 3042224 3755265 62134166 66813762 83005694 86630150 X 4575578 166181 -62163 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 61300 false false 61300 false false Part II-B, Line 1i Part II-B, Line 1i - Other Activities Description 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. 19836240 743233 3128340 81349 964960 25513 22635991 20356316 386994 160072 60259 990486 16397 19836240 18289414 92986 3052532 59195 999946 19475 20356316 16757410 192222 2334463 62496 912967 19218 18289414 19498989 173211 -1816622 62496 962570 73102 16757410 0.80000 0.16000 0.04000 false false false 1010318 1010318 27093068 10045122 17047946 89475 89475 10846028 10152571 693457 13401601 7140960 6260641 25012362 5352825 GOVERNMENT LOAN PROGRAM 4084923 4084923 X 34167622 166181 166181 34001441 111606 9011761 9123367 43124808 29488026 29488026 111606 8949598 9061204 38549230 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S SCHOLARSHIPS RECLSD FROM EXP TO TUITION $8763972 BOOKSTORE EXP RECLSD FROM EXP TO NET REV $163216 PERKINS LOAN FUND EXPENSE RECLASS $22410 Part XI, Line 4b Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S SCHOLARSHIPS RECLSD FROM EXP TO TUITION $8763972 BOOKSTORE EXP RECLSD FROM EXP TO NET REV $163216 PERKINS LOAN FUND REVENUE RECLASS $84573 Part X 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 reviewed its positions for all open tax years and has determined that no provision for uncertain tax positions is required. Part V, Line 4 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. true true true true true true true false false false false false false false false true false true 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 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. SOUTH AMERICA 0 0 PROGRAM SERVICES INTL LEG STUD 7013 SOUTH AMERICA 0 2 PROGRAM SERVICES POST GRADUATE 35705 SOUTH AMERICA 0 0 PROGRAM SERVICES CREATIVE PROB SOLV 25657 SOUTH AMERICA 0 3 PROGRAM SERVICES CHILE PROGRAM 197643 SOUTH AMERICA 0 0 PROGRAM SERVICES ACCESO CAP 7103 NORTH AMERICA 0 0 PROGRAM SERVICES INTL LEG STUD 1735 NORTH AMERICA 0 0 Program Services ACCESO CAP 6138 NORTH AMERICA 0 0 Program Services CONF/MTNG 1624 EUROPE 0 0 PROGRAM SERVICE INTL LEG STUD 3319 EUROPE 0 0 Program Services CONF/MTNG 10831 C. AMERICA & CARIBBEAN 0 0 INVESTMENTS 1350018 C. AMERICA & CARIBBEAN 0 0 PROGRAM SERVICES INTL LEG STUD 1107 C. AMERICA & CARIBBEAN 0 0 PROGRAM SERVICES CONF/MTNG 1853 ASIA & PACIFIC 0 0 PROGRAM SERVICES CONF/MTNG 2002 5 5 1651748 1651748 false false false false true false Additional Supplemental Information Conference/Meetings - Our faculty and employees travel to various foreign locations to attend or present at conferences and meetings, as well as perform research. The expenses incurred by our employees related to these activities are disclosed herein.Chile Summer Program - The School, acting on behalf of the Consortium for Innovative Legal Education, offers a summer abroad program in Santiago, Chile. The Consortium for Innovative Legal Education (CILE) is a separate 501(c)(3) entity composed of 4 American Bar Association (ABA) accredited, independent law schools including California Western School of Law, New England Law|Boston, South Texas College of Law and William Mitchell College of Law. Each law school within CILE administers at least one summer abroad program each year in which students take legal course work exposing them to international and comparative law and culture. The School tracks the program revenue and expenses for CILE. Any excess revenue over expenses is paid to CILE and any excess expenses over revenue are reimbursed by CILE to the School. The activity listed for this program will also be included on the separate Consortium for Innovative Legal Education's Form 990 and includes all program expenses.Creative Problem Solving - The Center for Creative Problem Solving develops curriculum, research, and projects to educate students and lawyers in methods for preventing problems where possible, and creatively solving those problems that do exist. The expenses disclosed herein represent costs incurred in various foreign countries while working on such programmatic services.International Legal Studies - Several of the School's faculty members specialize in international legal studies and travel to various foreign countries to perform research and to meet other international legal study specialists. All expenses related to these trips are disclosed herein.Post-Graduate Programs - The Center for Creative Problem Solving and the International Legal Studies program develops, staffs and presents continuing legal and graduate level education for foreign lawyers. These programs are conducted in partnership with various government agencies, other international educational institutions and bar associations.ACCESO Capacitacion is a program devoted to training lawyers and law enforcement in Latin America and assisting with institutional transitions from the inquisitorial to the adversarial system and the introduction of oral trials. In addition, this program will work with Latin American lawyers to establish innocence projects in their countries and will provide guidance on how to seek release of those convicted unjustly as well as train lawyers and collaborate on legal reform issues that are related to the unjust sentences. This program requires travel by California Western SChool of Law employees and volunteers to Latin America to attend training programs and meetings. true 0 0 STIPENDS 126 190626 SCHOLARSHIPS 487 27100 8757972 BASED UPON THEN CURRENT TUITION RATES TUITION REMISSION 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 85 to 95. It is awarded based solely on the student's GPA. The Dean's Merit Scholarship is typically awarded to students with GPAs from 80 to 95. 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.MCL 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). X X X X true true X X X X false false false false false false false true false false WILLIAM ACEVES 257200 3000 1890 20000 2650 284740 THOMAS BARTON 236307 6000 3000 280 20000 18333 277920 6000 STEVEN R SMITH 350193 46546 20000 19930 436669 PHYLLIS MARION 196080 3000 16400 12206 227686 PAMELA DUFFY 188912 6500 16520 24151 236083 NIELS B SCHAUMANN 113742 23250 4544 10987 152523 MICHAL BELKNAP 229387 3000 19600 26939 278926 MARIO CONTE 213330 3000 1562 17745 10206 245843 LAURA PADILLA 237683 3000 7 19860 14748 275298 JOHN NOYES 253245 3000 1120 20000 19074 296439 BRYAN LIANG 238260 3000 10986 20000 19880 292126 BARBARA COX 261240 3000 14027 20000 11070 309337 Sch J, Part I, Line 7 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 2012. Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. The Former President/Dean, Steven Smith received an expense and housing allowance annually per the terms of his employment contract. A portion of his housing allowance was reimbursed to him on a non-taxable basis for business meetings and School events held at his residence based upon the estimated fair value of such usage. All of the expense allowance and the taxable portion of the housing allowance were paid via payroll on a semi-monthly basis and are included as W-2 reportable wages. Effective August 1, 2012. Niels Schaumann took over as President/Dean. He receives an expense 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 $1,270 and is reported as a business expense. BRYAN LIANG EMPLOYEE RELOCATE X 100000 20000 false true true 20000 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 (62,163)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. Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases PERKINS LOAN FUND RE-CLASS = -$62163 Form 990, Part VI, Line 19 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. Form 990, 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 (Dean, Associate Deans and CFO) and key employees are reviewed and approved by the Executive Committee (serving as the Compensation Committee) of 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 of the Executive Committee 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 committee members, and any deliberation. The minutes are completed and approved in a timely fashion. Form 990, Part VI, Line 15a 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 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Each year, the officers, trustees, key employees and certain budget managers 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 11b 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 2 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et DEAN NIELS SCHAUMANN AND TRUSTEE JOHN O'BRIEN BOTH SERVE AS BOARD MEMBERS OF THE CONSORTIUM FOR INNOVATIVE LEGAL EDUCATION, A RELATED ORGANIZATION. 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. CONSORTIUM FOR INNOVATIVE LEGAL ED 875 SUMMIT AVENUE ST PAUL MN 55105 411884496 EDUCATIONAL PROGRAMS DE 501(C)(3) T. II 509(A) NA false false false false false false false false false false false false false false false false false false true false CONSORTIUM FOR INNOVATIVE LEGAL ED r 42904 ACCRUAL BASED