SOUTHWESTERN LAW SCHOOL: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHWESTERN LAW SCHOOL (EIN 95-1246140)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2012-05-14
- IRS object ID
- 201211359349304006
- Schema version
- 2010v3.4
- 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 D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-05-14T13:33:01-07:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951246140 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHWESTERN LAW SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SOUT | NameControl |
| Phone | 2137386818 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 Wilshire Blvd | AddressLine1 |
| City | Los Angeles | City |
| State | CA | State |
| ZIP Code | 900101106 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Paul J Kalush III | Name |
| Title | Chief Financial Officer | Title |
| Phone | 2137385722 | Phone |
| Date Signed | 2012-04-12 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Bryant Garth | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 Wilshire Blvd | AddressLine1 |
| City | Los Angeles | City |
| State | CA | State |
| ZIP Code | 900101106 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 46942221 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.swlaw.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1911 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | The mission of Southwestern Law School is to produce highly skilled graduates who are capable of integrating theory and practice to meet the challenges of the twenty-first century. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 29 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 29 | NbrIndependentVotingMembers |
| Total Nbr Employees | 662 | TotalNbrEmployees |
| Total Nbr Volunteers | 32 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2245377 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2816637 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 36421463 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 39661201 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -66369 | InvestmentIncomePriorYear |
| Investment Income Current Year | 700528 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 569133 | OtherRevenuePriorYear |
| Other Revenue Current Year | 186268 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 39169604 | TotalRevenuePriorYear |
| Total Revenue Current Year | 43364634 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 7048232 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 8936791 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 20483792 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 22223640 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 56822 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 516405 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 13002718 | OtherExpensePriorYear |
| Other Expenses Current Year | 12813735 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 40534742 | TotalExpensesPriorYear |
| Total Expenses Current Year | 44030988 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1365138 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -666354 | RevenuesLessExpensesCY |
| Total Assets BOY | 72348527 | TotalAssetsBOY |
| Total Assets EOY | 74068980 | TotalAssetsEOY |
| Total Liabilities BOY | 24866917 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 25220130 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 47481610 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 48848850 | NetAssetsOrFundBalancesEOY |
| Mission Description | The mission of Southwestern Law School is to produce highly skilled graduates who are capable of integrating theory and practice to meet the challenges of the twenty-first century. Through excellent faculty committed to promoting the highest level of professionalism, Southwestern seeks to create a vibrant academic community with a student-centered approach to legal education. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 32269425 | Expense |
| Grants | 8936791 | Grants |
| Revenue | 39661201 | Revenue |
| Description | Higher Education: Four JD programs are offered: a three-year, full-time day program; a four-year, part-time evening program; PLEAS, a four-year, part-time program for students with child-care responsibilities; and SCALE, an accelerated two-year, full-time program featuring small classes, practical skills training, and real-world experience. LLM programs are also offered in general law studies and entertainment law. Southwestern maintains an average class size of 950-1,050 students. | Description |
| Total Of Other Program Service Exp | 0 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 0 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 0 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 32269425 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 1 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 1723 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 662 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 29 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 29 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Paul J Kalush III | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2137386818 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 Wilshire Blvd | AddressLine1 |
| City | Los Angeles | City |
| State | CA | State |
| ZIP Code | 90010 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (43 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Dennis PR Codon | ||||||||
| Chair of the Board of Trustees | 0.2 | X | X | 0 | 0 | 0 | ||
| Thomas H Hoberman | ||||||||
| Vice Chair of the Board of Trustees | 0.2 | X | X | 0 | 0 | 0 | ||
| Julie K Xanders | ||||||||
| Vice Chair of the Board of Trustees | 0.2 | X | X | 0 | 0 | 0 | ||
| Daphne M Anneet | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Paul Aronzon | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Michael E Cahill | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| James E Coufos | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Michael J Downer | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Thomas L Driscoll | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Darin J Feinstein | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Hon Mathew K Fong | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Donald G Forgey | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Pamela B Gann | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Jana Waring Greer | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Rory M Hernandez | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Peter D Kelly III | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Lauren B Leichtman | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Wayne Levin | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Hon Ronald SW Lew | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Roger Lowenstein | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Kelly Martin | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Sanford P Paris | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Daniel M Petrocelli | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Hon Robert H Philibosian | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| John A Schulman | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Sheryl E Stein | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Robert G van Schoonenberg | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Robert E Willett | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Hon Arleigh M Woods | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Edwin V Woodsome Jr | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Hon Otis D Wright II | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Heidi Yoshioka | ||||||||
| Board Member | 0.2 | X | 0 | 0 | 0 | |||
| Steven P Byrne | ||||||||
| Special Advisor to the Board of Trustees | 0.2 | X | 0 | 0 | 0 | |||
| Bryant G Garth | ||||||||
| Dean & Chief Exective Officer | 40 | X | 395660 | 0 | 43295 | |||
| Janice Manis | ||||||||
| Chief Operating Officer | 40 | X | 176015 | 0 | 17227 | |||
| Paul J Kalush III | ||||||||
| Chief Financial Officer | 40 | X | 138418 | 0 | 18539 | |||
| Janis K Yokoyama | ||||||||
| Corporate Secretary | 40 | X | 126254 | 0 | 17575 | |||
| Austen L Parrish | ||||||||
| Vice Dean | 40 | 177255 | 0 | 34513 | X | |||
| Debra Bassett | ||||||||
| Faculty | 40 | 217989 | 0 | 10732 | X | |||
| James A Kushner | ||||||||
| Faculty | 40 | 199524 | 0 | 30409 | X | |||
| Robert Lind | ||||||||
| Faculty | 40 | 195243 | 0 | 39298 | X | |||
| Arthur McEvoy | ||||||||
| Faculty | 40 | 193083 | 0 | 17463 | X | |||
| James M Fischer | ||||||||
| Faculty | 40 | 190657 | 0 | 44811 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2010098 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 273862 | TotalOtherCompensation |
| Number Individuals GT100 K | 72 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Kensington Caterers | |||||
| 5556 West Washington Blvd | Los Angeles | CA | 90016 | Catering | 327285 |
| McKenna Long & Aldridge LLP | |||||
| 303 Peachtree Street NE Suite 5300 | Atlanta | GA | 30308 | Legal | 288791 |
| Guardian | |||||
| PO Box 51505 | Los Angeles | CA | 90051 | Dental | 244555 |
| Anthony Stark Architect | |||||
| 3630 Tyburn Street | Los Angeles | CA | 90065 | Architecture | 138343 |
| Grant Thornton LLP | |||||
| 1000 Wilshire Blvd Suite 300 | Los Angeles | CA | 90017 | Audit Services | 117620 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Federated Campaigns | 0 | FederatedCampaigns |
| Membership Dues | 0 | MembershipDues |
| Fundraising Events | 0 | FundraisingEvents |
| Related Organizations | 0 | RelatedOrganizations |
| Government Grants | 774123 | GovernmentGrants |
| All Other Contributions | 2042514 | AllOtherContributions |
| Noncash Contributions | 0 | NoncashContributions |
| Total Contributions | 2816637 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|---|
| Student Tuition & Fees | 611310 | 39439997 | 39439997 | 0 | $0 |
| Interest Earned on Student Loans | 611710 | 128565 | 128565 | 0 | $0 |
| Sales & Services of Educational Departments | 611710 | 66730 | 66730 | 0 | $0 |
| Federal Workstudy Off-Campus | 611710 | 25909 | 25909 | 0 | $0 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 39661201 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 220211 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $220,211 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 947699 | Real |
| Personal | 0 | Personal |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 1410145 | Real |
| Personal | 0 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -462446 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -462446 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$462,446 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2647759 | Securities |
| Other | 0 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2167442 | Securities |
| Other | 0 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 480317 | Securities |
| Other | 0 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 480317 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $480,317 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 0 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 0 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 0 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|---|
| Student Convenience (i.e. Parking) | 812930 | 417355 | 0 | 0 | $417,355 |
| Journal of Legal Subsidy | 611310 | 37500 | 0 | 0 | $37,500 |
| Bond premium amortization | 900099 | 19770 | 0 | 0 | $19,770 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 174089 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $174,089 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 648714 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 43364634 | TotalRevenueColumn |
| Related Or Exempt Function Income | 39661201 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $886,796 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8936791 | Total |
| Program Services | 8936791 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1202160 | Total |
| Program Services | 226943 | ProgramServices |
| Management And General | 904196 | ManagementAndGeneral |
| Fundraising | 71021 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16706060 | Total |
| Program Services | 13492211 | ProgramServices |
| Management And General | 3056448 | ManagementAndGeneral |
| Fundraising | 157401 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1185607 | Total |
| Program Services | 951328 | ProgramServices |
| Management And General | 220113 | ManagementAndGeneral |
| Fundraising | 14166 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1881187 | Total |
| Program Services | 1444295 | ProgramServices |
| Management And General | 415938 | ManagementAndGeneral |
| Fundraising | 20954 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1248626 | Total |
| Program Services | 956236 | ProgramServices |
| Management And General | 281605 | ManagementAndGeneral |
| Fundraising | 10785 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3690 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 3690 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 95110 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 95110 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56822 | Total |
| Fundraising | 56822 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 522937 | Total |
| Program Services | 134868 | ProgramServices |
| Management And General | 300455 | ManagementAndGeneral |
| Fundraising | 87614 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 517422 | Total |
| Program Services | 259496 | ProgramServices |
| Management And General | 253647 | ManagementAndGeneral |
| Fundraising | 4279 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1482673 | Total |
| Program Services | 284091 | ProgramServices |
| Management And General | 1194707 | ManagementAndGeneral |
| Fundraising | 3875 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 135066 | Total |
| Program Services | 80799 | ProgramServices |
| Management And General | 54267 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 989 | Total |
| Program Services | 989 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2727977 | Total |
| Program Services | 67281 | ProgramServices |
| Management And General | 2660696 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1094807 | Total |
| Program Services | 940621 | ProgramServices |
| Management And General | 110919 | ManagementAndGeneral |
| Fundraising | 43267 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 812785 | Total |
| Program Services | 438757 | ProgramServices |
| Management And General | 327807 | ManagementAndGeneral |
| Fundraising | 46221 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 429679 | Total |
| Program Services | 266532 | ProgramServices |
| Management And General | 163147 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2726041 | Total |
| Program Services | 1690977 | ProgramServices |
| Management And General | 1035064 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 211000 | Total |
| Program Services | 130884 | ProgramServices |
| Management And General | 80116 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Library Books & Course Materials | 1721636 | 1721047 | 589 | 0 |
| Orientation & Graduation | 107949 | 107949 | 0 | 0 |
| USAID TIES Program | 70095 | 70095 | 0 | 0 |
| Loss on Fixed Asset Disposal | 60405 | 0 | 60405 | 0 |
| Loan Bad Debt | 29082 | 29082 | 0 | 0 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 64392 | Total |
| Program Services | 38153 | ProgramServices |
| Management And General | 26239 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44030988 | Total |
| Program Services | 32269425 | ProgramServices |
| Management And General | 11245158 | ManagementAndGeneral |
| Fundraising | 516405 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2432 | BOY |
| EOY | 117173 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9464518 | BOY |
| EOY | 8667943 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1296610 | BOY |
| EOY | 2284151 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 606599 | BOY |
| EOY | 435553 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1279231 | BOY |
| EOY | 1527141 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 72655980 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 35733038 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36641362 | BOY |
| EOY | 36922942 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9735278 | BOY |
| EOY | 12912028 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1568132 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11619775 | BOY |
| EOY | 10937842 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 134590 | BOY |
| EOY | 264207 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 72348527 | BOY |
| EOY | 74068980 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4229741 | BOY |
| EOY | 4077292 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2704608 | BOY |
| EOY | 2379387 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8950000 | BOY |
| EOY | 8495000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8982568 | BOY |
| EOY | 10268451 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24866917 | BOY |
| EOY | 25220130 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 35787460 | BOY |
| EOY | 35193790 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2426172 | BOY |
| EOY | 4170874 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9267978 | BOY |
| EOY | 9484186 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47481610 | BOY |
| EOY | 48848850 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 72348527 | BOY |
| EOY | 74068980 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -666354 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 2033594 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8609194 | BeginningOfYearBalance |
| Contributions | 277985 | Contributions |
| Investment Earnings Or Losses | 1167535 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 297980 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 9756734 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 7502693 | BeginningOfYearBalance |
| Contributions | 429538 | Contributions |
| Investment Earnings Or Losses | 750903 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 73940 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 8609194 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 7977913 | BeginningOfYearBalance |
| Contributions | 1014289 | Contributions |
| Investment Earnings Or Losses | -1407489 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 73940 | GrantsOrScholarships |
| Other Expenditures | 8080 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 7502693 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 1 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 2373648 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 6048179 | OtherCostOrOtherBasis |
| Book Value | 8421827 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 5855471 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 46104258 | OtherCostOrOtherBasis |
| Depreciation | 26817853 | Depreciation |
| Book Value | 25141876 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Depreciation | 0 | Depreciation |
| Book Value | 0 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 3085509 | OtherCostOrOtherBasis |
| Depreciation | 2519213 | Depreciation |
| Book Value | 566296 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 9188915 | OtherCostOrOtherBasis |
| Depreciation | 6395972 | Depreciation |
| Book Value | 2792943 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 36922942 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Student Loans | Description |
| Book Value | 10937842 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 10937842 | TotalOfBookValueProgramRelated |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Advances for Student Loans (Perkins) | $8,800,527 |
| Lease Payable | $1,176,330 |
| Bond premium | $243,825 |
| Deferred Rent - Land | $47,769 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 10268451 | TotalOfAmounts |
| Total Revenue | 43364634 | TotalRevenue |
| Total Expenses | 44030988 | TotalExpenses |
| Excess Or Deficit For Year | -666354 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 2033594 | NetUnrealizedGLOnInvestments |
| Donated Services And Facilities | 0 | DonatedServicesAndFacilities |
| Investment Expenses | 0 | InvestmentExpenses |
| Prior Period Adjustments | 0 | PriorPeriodAdjustments |
| Other | $0 | OtherAmount |
| Total Adjustments | 2033594 | TotalAdjustments |
| Excess Or Deficit Per FS | 1367240 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 37424360 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 2033594 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 0 | DonatedSrvcAndUseOfFacilities |
| Recoveries Of Prior Year Grants | 0 | RecoveriesOfPriorYearGrants |
| Other Revenues | -7973868 | OtherRevenues |
| Revenue Not Rptd F990 | -5940274 | RevenueNotRptdF990 |
| Revenue Subtotal | 43364634 | RevenueSubtotal |
| Investment Expenses Not Included | 0 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 0 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 43364634 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 36057120 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 0 | DonatedServicesUseOfFacilities |
| Prior Year Adjustments | 0 | PriorYearAdjustments |
| Losses Reported | 0 | LossesReported |
| Other Expenses Included | 0 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 36057120 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 0 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 7973868 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 7973868 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 44030988 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SchD_P05_S00_L04 | Schedule D, Part V, Line 4 | Southwestern Law School's endowment fund primarily provides financial assistance in the form of scholarships to Southwestern Law students. The endowment fund also provides Professorships for Southwestern Faculty, and supplemental operating income. |
| SchD_P10_S00_L02 | Schedule D, Part X, Line 2 | The Law School is exempt from federal income taxes pursuant to Section 501(c)(3) of the Internal Revenue Code. The Law School has received a favorable determination letter from the Internal Revenue Service indicating that they qualify for tax-exempt status. The Law School is also exempt from California income taxes under the related State provisions. Management believes that the Law School will continue to be exempt from taxes. As of July 1, 2009, the Law School adopted accounting guidance related to uncertain tax positions. In accordance with this guidance, management is required to determine whether a tax position of the Law School is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. Derecognition of a tax benefit previously recognized could result in the Law School recording a tax liability that would reduce net assets. The Law School has reviewed all significant tax positions for material tax jurisdictions including the US federal and California state tax jurisdictions for which the statute of limitations remained open which is generally three years for federal and state taxes and four years for California. The open tax years are 2007 through 2010 for federal and 2006 through 2010 for California tax years and determined there were no material unrecognized tax benefits. However, the statute can be extended if there was a failure to file a necessary tax return. In addition, there have been no material changes in unrecognized benefits since July 1, 2010, nor are any anticipated in the 12 months following June 30, 2011. However, management's conclusions regarding this policy may be subject to review and adjustment at a later date based on factors including, but not limited to, on-going analyses of and changes to tax laws, regulations and interpretations thereof. There have been no related tax penalties or interest, which would be classified as operating or interest expense in the statement of operations. |
| SchD_P12_S00_L02d | Schedule D, Part XII, Line 2d | Financial statements include student financial aid of $7,973,868 as a reduction of revenue while the 990 records this amount as an expense. |
| SchD_P13_S00_L04b | Schedule D, Part XIII, Line 4b | Financial statements include student financial aid of $7,973,868 as a reduction of revenue while the 990 records this amount as an expense. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SchE_P01_S00_L03 | Schedule E, Part I, Line 3 | The non-discrimination policy is published on the internet at www.swlaw.edu/nondiscrimination and in the school catalog. |
| SchE_P01_S00_L06 | Schedule E, Part I, Line 6 | The law school currently receives funding for the Federal Workstudy program and USAID. Both the Federal Workstudy program and the Federal Perkins revolving loan program provide financial assistance to Southwestern Law School students while USAID provides funds for international development. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Phillips and Associates Inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 241040 | AddressLine1 |
| City | Los Angeles | City |
| State | CA | State |
| ZIP Code | 90024 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Capital Campaign Consulting | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 81500 | GrossReceipts |
| Amount Retained By Contractor | 56822 | AmountRetainedByContractor |
| Net To Organization | 24678 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 81500 | TotalGrossReceipts |
| Total Retained By Contractors | 56822 | TotalRetainedByContractors |
| Total Net To Organization | 24678 | TotalNetToOrganization |
| Licensed States | CA | LicensedStates |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (4 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Amount Of Non Cash AssistanceAmountOfNonCashAssistance |
|---|---|---|---|
| Scholarship Awards | 445 | 7973868 | 0 |
| Federal Workstudy Grants | 312 | 750711 | 0 |
| Faculty Research Grants | 23 | 168000 | 0 |
| Professorships | 4 | 44212 | 0 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchI_P01_S00_L02 | Identifier |
| Return Reference | Schedule I, Part I, Line 2 | ReturnReference |
| Explanation | Southwestern Law School offers a number of scholarships from income provided by gifts from donors as well as its own general funds. Qualifications for amounts of scholarships vary, but the determination of awards is generally based on financial need and scholastic achievement, as well as the amount of funds available. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Account | X | DiscretionarySpendingAccount |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 0 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 1 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (9 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bryant G Garth | |||||||||||||
| 359910 | 0 | 0 | 0 | 35750 | 0 | 22050 | 0 | 21245 | 0 | 438955 | 0 | 0 | 0 |
| Janice Manis | |||||||||||||
| 159550 | 0 | 0 | 0 | 16465 | 0 | 15941 | 0 | 1286 | 0 | 193242 | 0 | 0 | 0 |
| Paul J Kalush III | |||||||||||||
| 128806 | 0 | 0 | 0 | 9613 | 0 | 12544 | 0 | 5995 | 0 | 156958 | 0 | 0 | 0 |
| Austen L Parrish | |||||||||||||
| 150255 | 0 | 0 | 0 | 27000 | 0 | 16234 | 0 | 18279 | 0 | 211768 | 0 | 0 | 0 |
| Robert Lind | |||||||||||||
| 161714 | 0 | 0 | 0 | 33529 | 0 | 18053 | 0 | 21245 | 0 | 234541 | 0 | 0 | 0 |
| James M Fischer | |||||||||||||
| 158503 | 0 | 0 | 0 | 32154 | 0 | 17771 | 0 | 27040 | 0 | 235468 | 0 | 0 | 0 |
| Debra Bassett | |||||||||||||
| 191404 | 0 | 0 | 0 | 26585 | 0 | 7695 | 0 | 3037 | 0 | 228721 | 0 | 0 | 0 |
| James A Kushner | |||||||||||||
| 70479 | 0 | 0 | 0 | 129045 | 0 | 18330 | 0 | 12079 | 0 | 229933 | 0 | 0 | 0 |
| Arthur McEvoy | |||||||||||||
| 172429 | 0 | 0 | 0 | 20654 | 0 | 17378 | 0 | 85 | 0 | 210546 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SchJ_P01_S00_L01a | Schedule J, Part I, Line 1a | Social club dues of $3,810 were paid by the organization to allow one business officer (Dean/CEO) of the organization to network so as to publicly advance the Law School. This amount was not treated as reportable compensation. The Dean/CEO also receives an annual automobile allowance of $6,000 and a $10,000 allowance for community affairs which advance the Law School's interest in the community. These amounts were treated as reportable compensation and were part of the Dean/CEO's employment contract which was approved by the Law School's Board of Trustees. |
| SchJ_P01_S00_L01b | Schedule J, Part I, Line 1b | Social club dues (in this case $3,810) are paid by the organization as a business expense as they provide professional networking opportunities which increases the public's awareness of the institution. |
| SchJ_P01_S00_L03 | Schedule J, Part I, Line 3 | The compensation committee meets to determine the compensation package for Southwestern's Dean/CEO. Form 990s of other organizations as well as compensation surveys are used to determine the Dean/CEO's salary. The committee considers Southwestern's internal budgeted salary increase, which is typically based on CPI +2%, in conjunction with the other salary information listed above to target a reasonable compensation package. The Board of Trustees approves the compensation package. This process is undertaken on an annual basis for our Dean/CEO, with the most recent year being 2011. |
| SchJ_P01_S00_L04 | Schedule J, Part I, Line 4 | James A Kushner received $99,000 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | California Educational Facilities Authority | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 521705592 | IssuerEIN |
| CUSIP Number | 130175A77 | CUSIPNumber |
| Date Issued | 2003-05-29 | DateIssued |
| Issue Price | 12283629 | IssuePrice |
| Description Of Purpose | To refund the Authority's Series 1994 bonds. Series 1994 bond original date of issue was 10/01/94 | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Retired | 3385000 | AmountRetired |
| Amount Bond Defeased | 0 | AmountBondDefeased |
| Total Proceeds | 12628218 | TotalProceeds |
| Amount In Reserve Fund | 0 | AmountInReserveFund |
| Capitalized Interest | 0 | CapitalizedInterest |
| Refunding Escrow | 0 | RefundingEscrow |
| Issuance Costs From Proceeds | 228389 | IssuanceCostsFromProceeds |
| Credit Enhancement | 0 | CreditEnhancement |
| Working Capital Expenditures | 0 | WorkingCapitalExpenditures |
| Capital Expenditures | 0 | CapitalExpenditures |
| Other Spent Proceeds | 12399829 | OtherSpentProceeds |
| Amount Unspent | 0 | AmountUnspent |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 1 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Counsel Routinely Engaged | 0 | BondCounselRoutinelyEngaged |
| Total Private Business Use | 0 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SchK_P01_S00_L00e | Schedule K, Part I, Column e | Other spent proceeds of $12,399,829 includes interest earned on prior years escrow proceeds of $344,589. This interest earned is not included in the issue price of $12,283,629 in Part I, column e but is included in total proceeds amount of $12,628,218 in Part II, line 3. |
| SchK_P01_S00_L00f | Schedule K, Part I, Column f | The series 1994 bonds original date of issue was 10/01/94. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| F990_P06_S0A_L02 | Form 990, Part VI, Section A, Line 2 | Two of our Board of Trustee members are partners in the same firm. |
| F990_P06_S0B_L11b | Form 990, Part VI, Section B, Line 11b | The 990 is prepared by management and is then reviewed by an independent accounting firm. The 990 is the presented to the Finance and Audit Committee for review and subsequent discussion. The 990 is then posted to a secure website for Trustee viewing before it is filed. |
| F990_P06_S0B_L12c | Form 990, Part VI, Section B, Line 12c | A questionnaire is sent to Board of Trustee members on an annual basis which they are required to complete. Any conflicts of interest that might arise are subsequently discussed to determine whether appropriate action, if any, is warranted. |
| F990_P06_S0B_L15 | Form 990, Part VI, Section B, Line 15 | The compensation committee meets to determine the compensation package for Southwestern's Dean/CEO. Form 990s of other organizations as well as compensation surveys are used to determine the Dean/CEO's salary. The committee considers Southwestern's internal budgeted salary increase, which is typically based on CPI +2%, in conjunction with the other salary information listed above to target a reasonable compensation package. The Board of Trustees approves the compensation package. This process is undertaken on an annual basis for our Dean/CEO, with the most recent year being 2011. |
| F990_P06_S0C_L19 | Form 990, Part VI, Section C, Line 19 | These documents are not made available to the general public. |
| F990_P11_S00_L05 | Form 990, Part XI, Line 5 | Net unrealized gain on investments |
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