CALIFORNIA WESTERN SCHOOL OF LAW: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA WESTERN SCHOOL OF LAW (EIN 95-2944594)
- Tax period
- 2009-08-01 to 2010-07-31
- Filed
- 2011-03-14
- IRS object ID
- 201110739349300626
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-03-14T16:43:49-07:00 | Timestamp |
| Tax Period End Date | 2010-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | West Rhode & Roberts | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3104 Fourth Ave | AddressLine1 |
| City | San Diego | City |
| State | CA | State |
| ZIP Code | 92103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952944594 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA WESTERN SCHOOL OF LAW | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CALI | NameControl |
| Phone | 6195257073 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 CEDAR ST | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92101 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PAMELA DUFFY | Name |
| Title | CFO | Title |
| Date Signed | 2011-03-14 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHRISTOPHER M ROBERTS | Name |
| Phone | 6196155380 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 47083467 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c | X | Organization501c |
| Web Site | www.cwsl.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1975 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 24 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 24 | NbrIndependentVotingMembers |
| Total Nbr Employees | 626 | TotalNbrEmployees |
| Total Nbr Volunteers | 30 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -54537 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1467384 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2249733 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 36712343 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 39528840 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 920668 | InvestmentIncomePriorYear |
| Investment Income Current Year | 785626 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 269572 | OtherRevenuePriorYear |
| Other Revenue Current Year | 233143 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 39369967 | TotalRevenuePriorYear |
| Total Revenue Current Year | 42797342 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 6618571 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 7257693 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 18767832 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 20083191 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 10930 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 12900 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 350142 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 10446043 | OtherExpensePriorYear |
| Other Expenses Current Year | 10483783 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 35843376 | TotalExpensesPriorYear |
| Total Expenses Current Year | 37837567 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3526591 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 4959775 | RevenuesLessExpensesCY |
| Total Assets BOY | 69830247 | TotalAssetsBOY |
| Total Assets EOY | 75529856 | TotalAssetsEOY |
| Total Liabilities BOY | 21460953 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 20568403 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 48369294 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 54961453 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. WE RECOGNIZE THAT, IN THE TWENTY-FIRST CENTURY, THE RAPID RATE OF CHANGE WILL ACCELERATE AND CREATE FURTHER PROBLEMS. WE RECOGNIZE THAT TO SOME DEGREE THE LEGAL SYSTEMS FRAMEWORK HAS HELPED TO CREATE, RATHER THAN SOLVE, SOME OF THE PROBLEMS CONFRONTING OUR EVOLVING SOCIETY. WHILE CONTINUING TO GRADUATE LAWYERS WELL-EQUIPPED TO PRACTICE LAW, WE ALSO 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 | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 27420041 | Expense |
| Grants | 7257693 | Grants |
| Revenue | 39528840 | Revenue |
| Description | 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 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 | Description |
| Total Program Service Expense | 27420041 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | true | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | true | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | true | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 1228 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 626 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | true | ForeignFinancialAccount |
| Name Of Foreign Country | CJ | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Form8886 T Filed | false | Form8886TFiled |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Non Deductible Disclosure | false | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Nbr Voting Governing Body Members | 24 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 24 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Policies Reference Chapters | false | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | PAMELA J DUFFY CFO | NamePerson |
| Telephone Number | 6195257073 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 CEDAR STREET | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92101 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (36 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Highest Compensated EmployeeHighestCompensatedEmployee | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Key EmployeeKeyEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| WILLIAM LYNCH | |||||||||
| PROF. OF LAW | 50.00 | X | 209326 | 0 | 25322 | ||||
| WILLIAM ACEVES | |||||||||
| ASSOCIATE DEAN | 60.00 | 241019 | 0 | 32687 | X | ||||
| THOMAS BARTON | |||||||||
| PROF. OF LAW | 50.00 | X | 246664 | 0 | 27423 | ||||
| STEVEN R SMITH | |||||||||
| DEAN & PRES. | 80.00 | 396785 | 0 | 27423 | X | ||||
| ROY MORROW BELL ESQ | |||||||||
| CHAIR EMERITUS | 4.00 | 0 | 0 | 0 | X | ||||
| ROBERT K SCOTT ESQ | |||||||||
| Trustee | 4.00 | 0 | 0 | 0 | X | ||||
| REBECCA CHURCH | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| PROFESSOR GEORGE NGAFFORD | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| PHYLLIS MARION | |||||||||
| ASSOC. DEAN LAW LIBRARY | 50.00 | 200623 | 0 | 21605 | X | ||||
| PAMELA DUFFY | |||||||||
| CFO | 50.00 | 180595 | 0 | 26395 | X | ||||
| MURRAY L GALINSON ESQ | |||||||||
| Trustee | 10.00 | 0 | 0 | 0 | X | ||||
| MICHAL BELKNAP | |||||||||
| PROF. OF LAW | 0. | X | 229761 | 0 | 30218 | ||||
| MARK WEINSTEIN | |||||||||
| PROF. OF LAW & FORMER OFFICER | 0. | 168861 | 0 | 20969 | X | ||||
| MARK P MANDELL ESQ | |||||||||
| Trustee | 4.00 | 0 | 0 | 0 | X | ||||
| MARIA VILAR | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| M BOONE HELLMANN FAIA | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| LAURA PADILLA | |||||||||
| ASSOCIATE DEAN | 55.00 | 226566 | 0 | 26190 | X | ||||
| KENNETH L GREENMAN JR ESQ | |||||||||
| Chairman | 10.00 | 0 | 0 | 0 | X | ||||
| JOHN F O'BRIEN | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| JEFFREY R NEWPORT ESQ | |||||||||
| Trustee | 4.00 | 0 | 0 | 0 | X | ||||
| JEFFREY D LEWIN ESQ | |||||||||
| Trustee | 8.00 | 0 | 0 | 0 | X | ||||
| JANET BOWERMASTER | |||||||||
| PROF. OF LAW & FORMER OFFICER | 0. | 182284 | 0 | 23223 | X | ||||
| J RANDALL JONES ESQ | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| HON WILLIAM D LOWERY | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| HON JUDITH L HALLER | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| HON IRMA E GONZALEZ | |||||||||
| Secretary | 1.00 | 0 | 0 | 0 | X | ||||
| HON HOWARD B WIENER | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| HAN P CHING ESQ | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| EUGENE L STEP ESQ | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| DR RICHARD C ATKINSON | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| DR NANCY MARLIN | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| CONNIE L CLAPP ESQ | |||||||||
| VICE CHAIR | 1.00 | 0 | 0 | 0 | X | ||||
| CHARLES R GREBING ESQ | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| BRYAN LIANG | |||||||||
| PROF. OF LAW | 40.00 | X | 244870 | 0 | 26784 | ||||
| BARBARA COX | |||||||||
| PROF. OF LAW | 50.00 | X | 251424 | 0 | 27423 | ||||
| ARNOLD W WINSTON | |||||||||
| Trustee | 1.00 | 0 | 0 | 0 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2778778 | TotalReportableCompFromOrg |
| Total Other Compensation | 315662 | TotalOtherCompensation |
| Number Individuals GT100 K | 50 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| HERITAGE SECURITY SERVICES | |||||
| PO BOX 84540 | SAN DIEGO | CA | 92138 | SECURITY SERVICES | 418764 |
| GOSS KELLER | |||||
| 5150 AVENIDA ENCINAS | CARLSBAD | CA | 92008 | DESIGN & MARKETING | 372587 |
| CORNERSTONE CMS INC | |||||
| 9340 HAZARD WAY STE B2 | SAN DIEGO | CA | 92123 | BUILDING CONTRACTOR | 515337 |
| BARBRI | |||||
| 3280 MOTOR AVE 200 | LOS ANGELES | CA | 90034 | BAR EXAM REV. COURSE | 388000 |
| ALLIANT INSURANCE | |||||
| PO BOX 120670 | SAN DIEGO | CA | 92112 | INSURANCE BROKER | 299741 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 10 | NumberOfContractorsGT100K |
| Fundraising Events | 5304 | FundraisingEvents |
| Government Grants | 680641 | GovernmentGrants |
| All Other Contributions | 1563788 | AllOtherContributions |
| Noncash Contributions | 3175 | NoncashContributions |
| Total Contributions | 2249733 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611600 | 39340801 | 39340801 |
| PERKINS LOAN PROGRAM | 611600 | 89904 | 89904 |
| LAW REVIEW / LAW JOURNAL | 611600 | 14068 | 14068 |
| FORFEITED DEPOSITS | 611600 | 44525 | 44525 |
| FEDERAL WORK STUDY | 611600 | 35562 | 35562 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3980 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3980 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 39528840 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 422848 | TotalRevenueColumn |
| Exclusion | $422,848 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3925119 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3562341 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 362778 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 362778 | TotalRevenueColumn |
| Exclusion | $362,778 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 913058 | GrossSalesOfInventory |
| Cost Of Goods Sold | 723784 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 189274 | TotalRevenueColumn |
| Exclusion | $189,274 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| VENDING MACHINE REVENUE | 611600 | 1697 | $1,697 | |
| OTHER REVENUE | 611600 | 11170 | $11,170 | |
| FIXED-PRICE CONTRACT REV | 611600 | 31002 | 31002 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 43869 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 42797342 | TotalRevenueColumn |
| Related Or Exempt Function Income | 39559842 | RelatedOrExemptFunctionIncome |
| Exclusion | $987,767 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7257693 | Total |
| Program Services | 7257693 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1493300 | Total |
| Program Services | 809024 | ProgramServices |
| Management And General | 639852 | ManagementAndGeneral |
| Fundraising | 44424 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14526886 | Total |
| Program Services | 12287762 | ProgramServices |
| Management And General | 2051984 | ManagementAndGeneral |
| Fundraising | 187140 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1166588 | Total |
| Program Services | 941534 | ProgramServices |
| Management And General | 211321 | ManagementAndGeneral |
| Fundraising | 13733 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1870987 | Total |
| Program Services | 1437574 | ProgramServices |
| Management And General | 420755 | ManagementAndGeneral |
| Fundraising | 12658 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1025430 | Total |
| Program Services | 824066 | ProgramServices |
| Management And General | 186622 | ManagementAndGeneral |
| Fundraising | 14742 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 120360 | Total |
| Management And General | 120360 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76150 | Total |
| Management And General | 76150 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90000 | Total |
| Management And General | 90000 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12900 | Total |
| Fundraising | 12900 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 94464 | Total |
| Management And General | 94464 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2084345 | Total |
| Program Services | 700109 | ProgramServices |
| Management And General | 1367974 | ManagementAndGeneral |
| Fundraising | 16262 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 476795 | Total |
| Program Services | 99875 | ProgramServices |
| Management And General | 375395 | ManagementAndGeneral |
| Fundraising | 1525 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 481372 | Total |
| Program Services | 325870 | ProgramServices |
| Management And General | 149643 | ManagementAndGeneral |
| Fundraising | 5859 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 173232 | Total |
| Management And General | 173232 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 684426 | Total |
| Management And General | 684426 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 304577 | Total |
| Program Services | 242767 | ProgramServices |
| Management And General | 58699 | ManagementAndGeneral |
| Fundraising | 3111 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 406436 | Total |
| Program Services | 276054 | ProgramServices |
| Management And General | 123166 | ManagementAndGeneral |
| Fundraising | 7216 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 631605 | Total |
| Management And General | 631605 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1745743 | Total |
| Program Services | 3059 | ProgramServices |
| Management And General | 1742684 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 314108 | Total |
| Management And General | 314108 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Printing and Publications | 329664 | 213335 | 103089 | 13240 |
| MISCELLANEOUS | 353315 | 275010 | 74745 | 3560 |
| LIBRARY CONTINUATION EXPENSE | 757313 | 757313 | ||
| BOOKSTORE OPERATING COSTS | 177484 | 177484 | ||
| ADMINISTRATIVE EXPENSE | 318658 | 191472 | 113934 | 13252 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 863736 | Total |
| Program Services | 600040 | ProgramServices |
| Management And General | 263176 | ManagementAndGeneral |
| Fundraising | 520 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37837567 | Total |
| Program Services | 27420041 | ProgramServices |
| Management And General | 10067384 | ManagementAndGeneral |
| Fundraising | 350142 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1128375 | BOY |
| EOY | 1332229 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3386641 | BOY |
| EOY | 4575638 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 875164 | BOY |
| EOY | 1150416 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 262331 | BOY |
| EOY | 196386 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 60000 | BOY |
| EOY | 50000 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3860315 | BOY |
| EOY | 4085501 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 255912 | BOY |
| EOY | 273367 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 49964187 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 23155252 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27591648 | BOY |
| EOY | 26808935 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30216047 | BOY |
| EOY | 33318394 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1042437 | BOY |
| EOY | 2571123 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1151377 | BOY |
| EOY | 1167867 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 69830247 | BOY |
| EOY | 75529856 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3113953 | BOY |
| EOY | 2829461 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1782206 | BOY |
| EOY | 1498723 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12757740 | BOY |
| EOY | 12373361 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3807054 | BOY |
| EOY | 3866858 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21460953 | BOY |
| EOY | 20568403 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44576408 | BOY |
| EOY | 50662114 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1322500 | BOY |
| EOY | 1674590 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2470386 | BOY |
| EOY | 2624749 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 48369294 | BOY |
| EOY | 54961453 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 69830247 | BOY |
| EOY | 75529856 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed4955 Tax | false | Form4720Filed4955Tax |
| Correction Made | false | CorrectionMade |
| Volunteers | false | Volunteers |
| Paid Staff Or Management | false | PaidStaffOrManagement |
| Media Advertisements | false | MediaAdvertisements |
| Mailings Members | false | MailingsMembers |
| Publications Or Broadcast | false | PublicationsOrBroadcast |
| Grants Other Organizations | false | GrantsOtherOrganizations |
| Direct Contact Legislators | true | DirectContactLegislators |
| Direct Contact Legislators | $90,000 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | false | RalliesDemonstrations |
| Other Activities | false | OtherActivities |
| Total Lobbying Expenditures IIB | 90000 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | false | NotDescribedIn501c3 |
| Form4720 Filed4912 Tax | false | Form4720Filed4912Tax |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 16582021 | BeginningOfYearBalance |
| Contributions | 193311 | Contributions |
| Investment Earnings Or Losses | 2334463 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 62496 | GrantsOrScholarships |
| Other Expenditures | 912967 | OtherExpenditures |
| Administrative Expenses | 19218 | AdministrativeExpenses |
| End Of Year Balance | 18115114 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 19346811 | BeginningOfYearBalance |
| Contributions | 150000 | Contributions |
| Investment Earnings Or Losses | -1816622 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 62496 | GrantsOrScholarships |
| Other Expenditures | 962570 | OtherExpenditures |
| Administrative Expenses | 73102 | AdministrativeExpenses |
| End Of Year Balance | 16582021 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.86000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.13000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.01000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1010318 | OtherCostOrOtherBasis |
| Book Value | 1010318 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 26248433 | OtherCostOrOtherBasis |
| Depreciation | 7657912 | Depreciation |
| Book Value | 18590521 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 89476 | OtherCostOrOtherBasis |
| Depreciation | 89476 | Depreciation |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 10539107 | OtherCostOrOtherBasis |
| Depreciation | 9470649 | Depreciation |
| Book Value | 1068458 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 12076853 | OtherCostOrOtherBasis |
| Depreciation | 5937215 | Depreciation |
| Book Value | 6139638 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 26808935 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | GOVERNMENT LOAN PROGRAM | Description |
| Amount | $3,866,858 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 3866858 | TotalOfAmounts |
| Total Revenue | 42797342 | TotalRevenue |
| Total Expenses | 37837567 | TotalExpenses |
| Excess Or Deficit For Year | 4959775 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 1692188 | NetUnrealizedGLOnInvestments |
| Other | -$59,804 | OtherAmount |
| Total Adjustments | 1632384 | TotalAdjustments |
| Excess Or Deficit Per FS | 6592159 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 37097706 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1692188 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 1692188 | RevenueNotRptdF990 |
| Revenue Subtotal | 35405518 | RevenueSubtotal |
| Investment Expenses Not Included | 94464 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 7297360 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 7391824 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 42797342 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 30505547 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 30505547 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 94464 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 7237556 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 7332020 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 37837567 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 (formerly FASB Interpretation No. 48), 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 $7029437 BOOKSTORE EXP RECLSD FROM EXP TO NET REV $177484 PERKINS LOAN FUND EXPENSE RECLASS $30635 |
| 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 $7029437 BOOKSTORE EXP RECLSD FROM EXP TO NET REV $177484 PERKINS LOAN FUND REVENUE RECLASS $90439 |
| Part XI, Line 8 | Part XI, Line 8: Other Changes in Net Assets or Fund Balances | PERKINS LOAN FUND RECLASS(NET-REV LESS EXP) $ -59804 |
| 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. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | CALIFORNIA WESTERN SCHOOL OF LAW (THE SCHOOL)CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS NATIONWIDE AND FROM A LARGE GEOGRAPHIC SECTION OF CALIFORNIA. 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. | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Govt Financial Aid Explanation | THE SCHOOL PARTICIPATES IN THE FEDERAL WORK-STUDY AND PERKINS LOAN FUND PROGRAMS. IN ADDITION, THE SCHOOL PARTICIPATES IN THE FEDERAL FAMILY EDUCATION LOAN PROGRAM AND THE FEDERAL DIRECT STUDENT LOAN PROGRAM WHICH INCLUDES SUBSIDIZED AND UNSUBSIDIZED FEDERAL STAFFORD LOANS, AS WELL AS GRAD PLUS FEDERAL LOANS. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (10 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| SOUTH AMERICA | 0 | 1 | PROGRAM SERVICES | CHILE SUMMER PROGRAM | 173536 |
| SOUTH AMERICA | 0 | 0 | Program Services | INTERNATIONAL LEGAL STUDIES | 24057 |
| SOUTH AMERICA | 0 | 0 | Program Services | INTELLECTUAL PROPERTY RIGHTS | 3063 |
| SOUTH AMERICA | 0 | 0 | Program Services | CREATIVE PROBLEM SOLVING | 17636 |
| SOUTH AMERICA | 0 | 0 | Program Services | CONFERENCE/MTNG | 3362 |
| SOUTH AMERICA | 0 | 0 | FUNDRAISING | 1121 | |
| NORTH AMERICA | 0 | 0 | PROGRAM SERVICES | CONFERENCE/MTNG | 2094 |
| EUROPE | 0 | 0 | PROGRAM SERVICES | CONFERENCE/MTNG | 25945 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | INVESTMENT | NO RELATED EXPENDITURES | 0 |
| ASIA & PACIFIC | 0 | 0 | PROGRAM SERVICES | CONFERENCE/MTNG | 5083 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 1 | TotalNumberOfEmployees |
| Total Amount Spent | 255897 | TotalAmountSpent |
| No Recipient Over5 K | X | NoRecipientOver5K |
Form990 Schedule F Part IV Form990ScheduleFPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Additional Supplemental Information | Identifier |
| Explanation | 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.Intellectual Property Rights in Latin America - The School wrote, directed and produced a training DVD on Intellectual Property, its importance, and the enforcement of intellectual property rights in Latin America for the Department of Justice. The costs associated with this project have been disclosed herein. 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. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
| No Grant More Than5000 | X | NoGrantMoreThan5000 |
| Total Nbr Of501 C3 And Govt Grants | 0 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance |
|---|---|---|---|---|---|
| STIPENDS | 137 | 197591 | |||
| SCHOLARSHIPS | 536 | 46665 | 7013437 | BASED UPON THEN CURRENT TUITION RATES | TUITION REMISSION |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Grantmaker's Description of How Grants are Used | Identifier |
| Explanation | JD Admission Scholarships:Admission scholarships are granted based on merit. This includes, but is not always limited to: LSAT score and undergraduate grade point average. Some scholarships are also awarded based on merit and diversity. There is no separate application beyond the admissions application required for most of the scholarships. Merit Based Scholarships:California Western School of Law (the School) offers two forms of merit based scholarships that are awarded to students at the completion of their first year of law school. The Academic Merit Scholarship is typically awarded to students with GPAs from 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). | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Account | X | DiscretionarySpendingAccount |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Payments For Use Of Residence | X | PaymentsForUseOfResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | true | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
| Rebuttable Presumption Procedure | false | RebuttablePresumptionProcedure |
Form990 Schedule J Part II Form990ScheduleJPartII (12 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Bonus Filing OrgBonusFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg | Other Compensation Filing OrgOtherCompensationFilingOrg | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg |
|---|---|---|---|---|---|---|
| WILLIAM LYNCH | ||||||
| 199326 | 10000 | 17560 | 7762 | 234648 | ||
| WILLIAM ACEVES | ||||||
| 230579 | 10000 | 19600 | 13087 | 273706 | 440 | 10000 |
| THOMAS BARTON | ||||||
| 236024 | 10000 | 19600 | 7823 | 274087 | 640 | |
| STEVEN R SMITH | ||||||
| 349785 | 19600 | 7823 | 424208 | 47000 | ||
| PHYLLIS MARION | ||||||
| 190623 | 10000 | 16480 | 5125 | 222228 | 10000 | |
| PAMELA DUFFY | ||||||
| 180595 | 15168 | 11227 | 206990 | |||
| MICHAL BELKNAP | ||||||
| 229761 | 19360 | 10858 | 259979 | |||
| MARK WEINSTEIN | ||||||
| 168861 | 14160 | 6809 | 189830 | |||
| LAURA PADILLA | ||||||
| 216566 | 10000 | 18840 | 7350 | 252756 | 10000 | |
| JANET BOWERMASTER | ||||||
| 182284 | 15400 | 7823 | 205507 | |||
| BRYAN LIANG | ||||||
| 227917 | 5000 | 19280 | 7504 | 271654 | 11953 | |
| BARBARA COX | ||||||
| 250384 | 19600 | 7823 | 278847 | 1040 | ||
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 2009. |
| 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 $900 and is reported as a business expense. |
Schedule L IRS990ScheduleL
Loan Table LoanTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | BRYAN LIANG - RELOCATION | NamePerson |
| Loan From Organization | X | LoanFromOrganization |
| Original Principal | $100,000 | OriginalPrincipalAmount |
| Balance Due | 50000 | BalanceDue |
| Default | false | Default |
| Approved By Board | true | ApprovedByBoard |
| Written Agreement | true | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 50000 | TotalBalanceDue |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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. |
| Client Note1 | 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. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONSORTIUM FOR INNOVATIVE LEGAL ED | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 875 SUMMIT AVENUE | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411884496 | EIN |
| Primary Activities | EDUCATIONAL PROGRAMS | PrimaryActivities |
| Legal Domicile State | DE | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | T. II 509(A) | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| CONSORTIUM FOR INNOVATIVE LEGAL ED | |
| q | 11426 |
| CONSORTIUM FOR INNOVATIVE LEGAL ED | |
| b | 20000 |
Comments