2012-03-14T16:12:36-07:00 2011-07-31 West Rhode & Roberts 3104 Fourth Ave San Diego CA 92103 990 2010-08-01 952944594 CALIFORNIA WESTERN SCHOOL OF LAW CALI 6195257073 225 CEDAR ST SAN DIEGO CA 92101 PAMELA DUFFY 2012-03-14 CHERYL RHODE 6196155380 2010 2016-02-24 21:20:13Z PAMELA DUFFY 225 CEDAR STREET SAN DIEGO CA 92101 46808221 false false X www.cwsl.edu X 1975 CA CALIFORNIA WESTERN SCHOOL OF LAW IS COMMITTED TO USING THE LAW TO SOLVE HUMAN AND SOCIETAL PROBLEMS. OUR MISSION IS TO TRAIN ETHICAL, COMPETENT AND COMPASSIONATE LAWYERS, REPRESENTATIVE OF OUR DIVERSE SOCIETY, WHO CAN USE THE LAW EFFECTIVELY AND CREATIVELY. 23 23 638 30 0 -12546 2249733 1347220 39528840 41876635 785626 1110564 233143 224816 42797342 44559235 7257693 9150866 0 20083191 19929243 12900 0 404233 10483783 10667485 37837567 39747594 4959775 4811641 75529856 82001047 20568403 20223866 54961453 61777181 CALIFORNIA WESTERN SCHOOL OF LAW IS COMMITTED TO USING THE LAW TO SOLVE HUMAN AND SOCIETAL PROBLEMS. OUR MISSION IS TO TRAIN ETHICAL, COMPETENT AND COMPASSIONATE LAWYERS, REPRESENTATIVE OF OUR DIVERSE SOCIETY, WHO CAN USE THE LAW EFFECTIVELY AND CREATIVELY. WHILE CONTINUING TO GRADUATE LAWYERS WELL-EQUIPPED TO PRACTICE LAW, WE SEEK TO GRADUATE CREATIVE PROBLEM SOLVERS COMMITTED TO THE IMPROVEMENT OF OUR LEGAL SYSTEM AND SOCIETY. OUR GRADUATES WILL NOT MERELY REACT TO PROBLEMS, BUT WILL ANTICIPATE THEM AND BE READY TO DEVISE INNOVATIVE AND RESPONSIBLE SOLUTIONS TO SERVE THE NEEDS OF THEIR CLIENTS AND THE BROADER COMMUNITY. FURTHER, BY CONTRIBUTING TO LEGAL SCHOLARSHIP, PARTICIPATING IN PUBLIC DELIBERATIONS ABOUT LEGAL MATTERS AND SERVING AS A COMMUNITY LEGAL EDUCATION RESOURCE, CALIFORNIA WESTERN SCHOOL OF LAW WILL MAKE SIGNIFICANT, MEASURABLE CONTRIBUTIONS TO THE SOLUTION OF PROBLEMS IN OUR COMMUNITY, OUR SOCIETY AND OUR WORLD. false false 29312440 9130866 41876635 CALIFORNIA WESTERN SCHOOL OF LAW IS THE INDEPENDENT SAN DIEGO LAW SCHOOL THAT EDUCATES LAWYERS AS CREATIVE PROBLEM SOLVERS AND PRINCIPLED ADVOCATES - LAWYERS WHO FRAME THE PRACTICE OF LAW AS A HELPING, COLLABORATIVE PROFESSION. FOR MORE THAN 80 YEARS, CALIFORNIA WESTERN HAS EDUCATED LAWYERS WITH CLASSROOM PREPARATION AND REAL-WORLD EXPERIENCE, AND WHO ARE DEDICATED TO IMPROVING THE LIVES OF THEIR CLIENTS AND THE QUALITY OF THE LEGAL SYSTEM.CALIFORNIA WESTERN PROVIDES A RIGOROUS, TRADITIONAL LEGAL EDUCATION - INCLUDING J.D.; LLM; MAS AND JOINT J.D./PH.D., J.D./MSW AND J.D./MBA DEGREES - WITH AN EMPHASIS ON DEVELOPING PROBLEM-SOLVING, COMMUNICATION, WRITING, AND ANALYTICAL THINKING SKILLS. THIS BROAD SKILL-BASE ALLOWS OUR STUDENTS TO SEE THE BIG PICTURE, AND EVALUATE THE SOCIAL AND ECONOMIC CONTEXT BEHIND A WIDE ARRAY OF LEGAL PROBLEMS IN ORDER TO FIND THE BEST POSSIBLE OUTCOME FOR THEIR CLIENT.LOCATED AT THE HEART OF SAN DIEGO'S LEGAL, POLITICAL AND JUDICIAL CENTER, CALIFORNIA WESTERN MAINTAINS AN ANNUAL ENROLLMENT OF 900-1000 STUDENTS AND 150-200 FULL AND PART-TIME FACULTY AND STAFF MEMBERS 29312440 true true false true false false false false false true true false false false true true true false true true true false false false false false false true true true false false false false false false true false false false false false false false false false true false false false false true 1137 0 true 638 true false false true CJ false false false false false true true false 0 false false false false false false false false false false false X 23 23 true false false false false false false true true false false false true true true true true true true true false false CA X X PAMELA J DUFFY CFO 6195257073 225 CEDAR STREET SAN DIEGO CA 92101 X WILLIAM ACEVES 60.00 X 256049 0 22549 THOMAS BARTON 40.00 X 242865 3000 35793 STEVEN SMITH 80.00 X 480119 0 39193 ROY MORROW BELL ESQ 4.00 X 0 0 0 ROBERT K SCOTT ESQ 4.00 X 0 0 0 PROF GEORGE NGAFFORD 1.00 X 0 0 0 PHYLLIS MARION 50.00 X 197368 0 27555 PAMELA DUFFY 50.00 X 192591 0 37535 MURRAY L GALINSON ESQ 5.00 X 0 0 0 MICHAL BELKNAP 40.00 X 229014 0 44801 MARK WEINSTEIN 40.00 X 180414 0 29801 MARK P MANDELL ESQ 4.00 X 0 0 0 M BOONE HELLMANN FAIA 1.00 X 0 0 0 LAURA PADILLA 55.00 X 249089 0 33983 KENNETH L GREENMAN JR ESQ 10.00 X 0 0 0 JOHN NOYES 40.00 X 254132 0 36275 JOHN F O'BRIEN 1.00 X 0 0 0 JEFFREY R NEWPORT ESQ 4.00 X 0 0 0 JEFFREY D LEWIN ESQ 8.00 X 0 0 0 J RANDALL JONES ESQ 1.00 X 0 0 0 J BOWERMASTER 40.00 X 176865 0 34593 HON WILLIAM D LOWERY 1.00 X 0 0 0 HON JUDITH L HALLER 1.00 X 0 0 0 HON IRMA E GONZALEZ 1.00 X 0 0 0 HON HOWARD B WIENER 1.00 X 0 0 0 HAN P CHING ESQ 1.00 X 0 0 0 EUGENE L STEP ESQ 1.00 X 0 0 0 DR RICHARD C ATKINSON 1.00 X 0 0 0 DR NANCY MARLIN 1.00 X 0 0 0 CONNIE L CLAPP ESQ 1.00 X 0 0 0 CHRISTOPHER LAWSON 1.00 X 0 0 0 CHARLES R GREBING ESQ 1.00 X 0 0 0 BRYAN LIANG 40.00 X 246868 0 36102 BARBARA COX 40.00 X 268685 0 36194 ARNOLD W WINSTON 1.00 X 0 0 0 2974059 3000 414374 53 true true false HERITAGE SERCURITY SERVICES PO BOX 84540 SAN DIEGO CA 92138 SECURITY SERVICES 419513 GOSS KELLER 5150 AVENIDA ENCINAS CARLSBAD CA 92008 DESIGN & MARKETING 272905 GMI BUILDING SERVICES INC 8001 VICKERS STREET SAN DIEGO CA 92110 BUILDING MAINTENANCE 220809 BARBRI 3280 MOTOR AVE 200 LOS ANGELES CA 90034 BAR EXAM REV. COURSE 490000 ALLIANT INSURANCE PO BOX 120670 SAN DIEGO CA 92112 INSURANCE BROKER 291513 9 2648 75000 947752 321820 4395 1347220 TUITION AND FEES 611600 41655579 41655579 PERKINS LOAN PROGRAM 611600 90692 90692 LAW REVIEW / LAW JOURNAL 611600 15842 15842 FORFEITED DEPOSITS 611600 61648 61648 FEDERAL WORK STUDY 611600 51374 51374 1500 1500 41876635 387086 387086 0 0 0 2327807 1604329 723478 723478 723478 2648 0 0 826678 644657 182021 182021 VENDING MACHINE REVENUE 611600 2154 2154 OTHER REVENUE 611600 9639 9639 FIXED-PRICE CONTRACT REV 611600 31002 31002 42795 44559235 41907637 1304378 20000 20000 9130866 9130866 0 0 1570490 577027 940148 53315 0 14323724 12350212 1781127 192385 1154705 933826 205316 15563 1864921 1439234 406500 19187 1015403 815795 184151 15457 0 150609 150609 69500 69500 90000 90000 0 98983 98983 2253533 804569 1433175 15789 458480 113955 315236 29289 435405 299730 124082 11593 168731 168731 0 676183 676183 643790 482746 134856 26188 0 92440 54094 34020 4326 612505 612505 0 1726422 2114 1724308 298167 298167 STUDENT PROF. ACTIVITIES 223175 223175 Printing and Publications 313073 232367 70747 9959 MISCELLANEOUS 338650 300491 37249 910 LIBRARY CONTINUATION EXPENSE 792642 792642 ADMINISTRATIVE EXPENSE 325910 155259 160464 10187 899287 584338 314864 85 39747594 29312440 10030921 404233 1332229 2156121 4575638 3195822 1150416 850671 196386 238969 50000 40000 0 4085501 3795329 273367 301014 0 50139512 24066832 26808935 26072680 33318394 41415263 2571123 2699753 0 0 1167867 1235425 75529856 82001047 2829461 3001395 1498723 1313579 12373361 11968983 3866858 3939909 20568403 20223866 X 50662114 57078878 1674590 2000393 2624749 2697910 54961453 61777181 75529856 82001047 X 4811641 2004087 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 90000 false false 90000 false false 18289414 92986 3052532 59195 999946 19475 20356316 16757410 192222 2334463 62496 912967 19218 18289414 19498989 173211 -1816622 62496 962570 73102 16757410 0.84000 0.13000 0.03000 false false false 1010318 1010318 26488243 8437622 18050621 89476 89476 10063995 9204147 859848 12487480 6335587 6151893 26072680 GOVERNMENT LOAN PROGRAM 3939909 3939909 44559235 39747594 4811641 2077136 -73049 2004087 6815728 37352761 2077136 2077136 35275625 98983 9184627 9283610 44559235 30537033 30537033 98983 9111578 9210561 39747594 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 XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S SCHOLARSHIPS RECLSD FROM EXP TO TUITION $8913933 BOOKSTORE EXP RECLSD FROM EXP TO NET REV $179288 PERKINS LOAN FUND EXPENSE RECLASS $18357 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 $8913933 BOOKSTORE EXP RECLSD FROM EXP TO NET REV $179288 PERKINS LOAN FUND REVENUE RECLASS $91406 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances PERKINS LOAN FUND RECLASS(NET-REV LESS EXP) $ -73049 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, AS WELL AS DRAWS MANY INTERNATIONAL STUDENTS. 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:The School does not discriminate on the basis of race, color, creed, religion, gender, national origin, age, disability, or sexual orientation. The School is an equal opportunity employer, committed to a policy of equal opportunity for all individuals. 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 SUBSIDIZED AND UNSUBSIDIZED FEDERAL STAFFORD LOANS, AS WELL AS GRAD PLUS FEDERAL LOANS. SOUTH AMERICA 0 0 Program Services INTL LEG STUD 30059 SOUTH AMERICA 0 0 Program Services ACCESO CAP. 1223 SOUTH AMERICA 0 0 PROGRAM SERVICE POST GRAD 12865 SOUTH AMERICA 0 2 Program Services PROB SOLV 17303 SOUTH AMERICA 0 0 Program Services CONF/MTNG 8554 SOUTH AMERICA 0 3 PROGRAM SERVICES CHILE PROG 117762 NORTH AMERICA 0 0 PROGRAM SERVICES CONF/MTNG 37 EUROPE 0 0 PROGRAM SERVICES CONF/MTNG 48698 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENT NO RELATED EXPENDITURES 1229233 ASIA & PACIFIC 0 0 PROGRAM SERVICES CONF/MTNG 1232 5 5 1466966 1466966 X 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 an the introduction of oral trials. This program requires travel by California Western SChool of Law employees and volunteers to Latin America to attend training programs and meetings. true CONSORTIUM FOR INNOV 875 SUMMIT AVENUE ST PAUL MN 55105 411884496 501(C)(3) 20000 0 CAPITAL CONTRIB TO RELATED ORG 1 0 STIPENDS 144 193632 SCHOLARSHIPS 584 39300 8897934 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 242629 12500 920 19600 2949 278598 THOMAS BARTON 229765 3000 12500 600 19600 16193 278658 3000 STEVEN SMITH 349365 80000 50754 19600 19593 519312 PHYLLIS MARION 190368 7000 16240 11315 224923 PAMELA DUFFY 180091 12500 16168 21367 230126 MICHAL BELKNAP 222014 7000 19360 25441 273815 MARK WEINSTEIN 167914 12500 15080 14721 210215 LAURA PADILLA 235709 12500 880 19600 14383 283072 JOHN NOYES 245932 7000 1200 19600 16675 290407 J BOWERMASTER 171365 5500 15000 19593 211458 BRYAN LIANG 228265 7000 11603 19440 16662 282970 BARBARA COX 253865 12500 2320 19600 16594 304879 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 2010. Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. The Dean/President receives an expense and housing allowance annually per the terms of his employment contract. A portion of his housing allowance is 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 are paid via payroll on a semi-monthly basis and are 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 annual cost of the membership is $1,100 and is reported as a business expense. BRYAN LIANG - RELOCATION X 100000 40000 false true true 40000 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:Net Unrealized gains (losses) on investments $2,077,136Perkins Loan Fund Revenue reclass (91,406)Perkins Loan Fund Expense reclass 18,357Total Other Changes in Net Assets $2,004,087Net unrealized gain (losses) on investments are excluded from reporting on the tax return as a revenue or expense item per the instructions and therefore must be included as an adjustment to Net Assets.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 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 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 11 Form 990, Part VI, Line 11: 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 STEVEN SMITH 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 true true false false false false false false false false false false false false false true false CONSORTIUM FOR INNOVATIVE LEGAL ED q 6728 PROGRAM SURPLUS CONSORTIUM FOR INNOVATIVE LEGAL ED c 75000 CASH CONSORTIUM FOR INNOVATIVE LEGAL ED b 20000 CASH