SOUTHWESTERN LAW SCHOOL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SOUTHWESTERN LAW SCHOOL (EIN 95-1246140)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-11
IRS object ID
202621319349302642
Schema version
2024v5.5
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-11T11:33:23-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390859910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BAKER TILLY ADVISORY GROUP LPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16320 CANOGA AVENUE 17TH FLOORAddressLine1Txt
CityWOODLAND HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91367ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN951246140EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTHWESTERN LAW SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone2137386700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13050 WILSHIRE BOULEVARDAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90010ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLAURA T PONDER CPAPersonNm
Person TitleCFOPersonTitleTxt
Phone2137386854PhoneNum
Signature2026-05-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLAUREN A HAVERLOCKPreparerPersonNm
PTINP00545829PTIN
Phone8185771900PhoneNum
Preparation2026-05-06PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLAURA T PONDER CPAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13050 WILSHIRE BOULEVARDAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90010ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$248,051,922GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SWLAW.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1911FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionFOR MORE THAN A CENTURY, SOUTHWESTERN HAS EDUCATED LAWYERS READY TO SERVE CLIENTS, THE PROFESSION, AND OUR SOCIETY WITH EXCELLENCE. WE EMPOWER STUDENTS TO REACH THEIR POTENTIAL. WE CULTIVATE INCLUSION AND BELONGING. WE PROMOTE EQUITY AND JUSTICE. WE CHAMPION TRAILBLAZERS, DEVELOP DEALMAKERS, AND INSPIRE INTELLECTUAL CURIOSITY. WE INNOVATE. WE SHAPE THE LAW AND PUBLIC POLICY THROUGH TEACHING, SCHOLARSHIP, AND SERVICE. WE ARE THE DIFFERENCE.ActivityOrMissionDesc
Voting Members Governing Body26VotingMembersGoverningBodyCnt
Voting Members Independent26VotingMembersIndependentCnt
Total Employee754TotalEmployeeCnt
Total Volunteers26TotalVolunteersCnt
Total Gross UBI-$11,427TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,188,936PYContributionsGrantsAmt
CY Contributions Grants$4,656,964CYContributionsGrantsAmt
PY Program Service Revenue$58,784,625PYProgramServiceRevenueAmt
CY Program Service Revenue$64,575,085CYProgramServiceRevenueAmt
PY Investment Income$4,004,040PYInvestmentIncomeAmt
CY Investment Income$2,220,104CYInvestmentIncomeAmt
PY Other Revenue$583,998PYOtherRevenueAmt
CY Other Revenue-$264,366CYOtherRevenueAmt
PY Total Revenue$67,561,599PYTotalRevenueAmt
CY Total Revenue$71,187,787CYTotalRevenueAmt
PY Grants And Similar Paid$18,317,185PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$20,389,361CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$28,001,181PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$30,368,186CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$665,172CYTotalFundraisingExpenseAmt
PY Other Expenses$22,629,752PYOtherExpensesAmt
CY Other Expenses$16,637,464CYOtherExpensesAmt
PY Total Expenses$68,948,118PYTotalExpensesAmt
CY Total Expenses$67,395,011CYTotalExpensesAmt
PY Revenues Less Expenses-$1,386,519PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,792,776CYRevenuesLessExpensesAmt
Total Assets BOY$134,661,393TotalAssetsBOYAmt
Total Assets EOY$147,987,058TotalAssetsEOYAmt
Total Liabilities BOY$25,786,020TotalLiabilitiesBOYAmt
Total Liabilities EOY$30,199,233TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$108,875,373NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$117,787,825NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFOR MORE THAN A CENTURY, SOUTHWESTERN HAS EDUCATED LAWYERS READY TO SERVE CLIENTS, THE PROFESSION, AND OUR SOCIETY WITH EXCELLENCE. WE EMPOWER STUDENTS TO REACH THEIR POTENTIAL. WE CULTIVATE INCLUSION AND BELONGING. WE PROMOTE EQUITY AND JUSTICE. WE CHAMPION TRAILBLAZERS, DEVELOP DEALMAKERS, AND INSPIRE INTELLECTUAL CURIOSITY. WE INNOVATE. WE SHAPE THE LAW AND PUBLIC POLICY THROUGH TEACHING, SCHOLARSHIP, AND SERVICE. WE ARE THE DIFFERENCE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$51,696,178ExpenseAmt
Grant$20,389,361GrantAmt
Revenue$64,575,085RevenueAmt
DescTHE LAW SCHOOL WELCOMES STUDENTS FROM A BROAD RANGE OF BACKGROUNDS AND EXPERIENCES AND STRIVES TO MAKE A COMPREHENSIVE LEGAL EDUCATION ACCESSIBLE TO ALL QUALIFIED APPLICANTS WHILE FOSTERING INCLUSIVE REPRESENTATION IN THE LEGAL PROFESSION. THE LAW SCHOOL ACCOMPLISHES THIS GOAL IN PART BY OFFERING MULTIPLE COURSES OF STUDY LEADING TO THE JURIS DOCTOR DEGREE: (1) A FULLY ONLINE ASYNCHRONOUS CURRICULUM IN BOTH FULL-TIME AND PART-TIME OPTIONS;(2) A THREE-YEAR, FULL-TIME DAY PROGRAM; (3) A TWO-YEAR, ACCELERATED FULL-TIME DAY PROGRAM;(4) A FOUR YEAR, PART-TIME DAY PROGRAM FOR STUDENTS WITH CHILD-CARE, ELDER-CARE, OR OTHER CARE-GIVING RESPONSIBILITIES;(5) A FOUR-YEAR, PART-TIME DAY PROGRAM; AND(6) A FOUR-YEAR, PART-TIME HYBRID EVENING PROGRAM.THE LAW SCHOOL ALSO OFFERS COURSES OF STUDY LEADING TO EITHER A MASTERS IN GENERAL LAW OR MASTERS OF LAW IN ENTERTAINMENT AND MEDIA LAW. THE LAW SCHOOL OFFERS A CONCURRENT J.D./M.B.A. PROGRAM WITH THE DRUCKER SCHOOL OF MANAGEMENT AT CLAREMONT GRADUATE UNIVERSITY. THE LAW SCHOOL SPONSORS A FOREIGN SUMMER ABROAD LAW PROGRAM AS PART OF THE J.D. DEGREE.Desc
Total Program Service Expenses$51,696,178TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related InvstYes (1)ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1621IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee754EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members26GoverningBodyVotingMembersCnt
Independent Voting Member26IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LAURA PONDERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2137386854PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13050 WILSHIRE BLVDAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90010ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
HAROUT DIMIJIAN
BOARD MEMBER (AS OF 12/24)1.00Yes (X)$6,048$0$0
ROBERT S GLASSMAN
BOARD MEMBER1.00Yes (X)$2,016$0$0
DANIEL K KRAMER
BOARD MEMBER (THRU 12/24)1.00Yes (X)$2,016$0$0
LAUREN B LEICHTMAN
CHAIR OF THE BOARD OF TRUSTEES1.00Yes (X)$0$0$0Yes (X)
PETER DUCHESNEAU
VICE CHAIR, BOARD OF TRUSTEES1.00Yes (X)$0$0$0Yes (X)
WALTER M YOKA
VICE CHAIR, BOARD OF TRUSTEES1.00Yes (X)$0$0$0Yes (X)
BERNARD J ALEXANDER
BOARD MEMBER1.00Yes (X)$0$0$0
CHRISTIAN DOWELL
BOARD MEMBER1.00Yes (X)$0$0$0
THOMAS L DRISCOLL
BOARD MEMBER1.00Yes (X)$0$0$0
MATTHEW P FRENCH
BOARD MEMBER (THRU 12/24)1.00Yes (X)$0$0$0
KEN GORVETZIAN
BOARD MEMBER1.00Yes (X)$0$0$0
JOHN M GERRO
BOARD MEMBER1.00Yes (X)$0$0$0
JAHMY S GRAHAM
BOARD MEMBER1.00Yes (X)$0$0$0
NYREE GRAY
BOARD MEMBER1.00Yes (X)$0$0$0
GARY J HASTINGS
BOARD MEMBER1.00Yes (X)$0$0$0
THOMAS H HOBERMAN
BOARD MEMBER1.00Yes (X)$0$0$0
DANA HOLLINGER
BOARD MEMBER (THRU 9/24)1.00Yes (X)$0$0$0
JINNA KANG
BOARD MEMBER1.00Yes (X)$0$0$0
BETTY P KELEPECZ
BOARD MEMBER1.00Yes (X)$0$0$0
MARIA MEHRANIAN
BOARD MEMBER1.00Yes (X)$0$0$0
SANFORD MICHELMAN
BOARD MEMBER (AS OF 12/24)1.00Yes (X)$0$0$0
JOE NUNEZ
BOARD MEMBER (AS OF 12/24)1.00Yes (X)$0$0$0
STEPHANIE PEATMAN
BOARD MEMBER1.00Yes (X)$0$0$0
DOUGLAS A PRAW
BOARD MEMBER1.00Yes (X)$0$0$0
CHERIE S RAIDY
BOARD MEMBER1.00Yes (X)$0$0$0
HARRIET M ROLNICK
BOARD MEMBER (AS OF 12/24)1.00Yes (X)$0$0$0
ANDREW ROSEN
BOARD MEMBER1.00Yes (X)$0$0$0
MEE H SEMCKEN
BOARD MEMBER1.00Yes (X)$0$0$0
HEIDY VAQUERANO
BOARD MEMBER (THRU 9/24)1.00Yes (X)$0$0$0
GEORGE WOOLVERTON
BOARD MEMBER1.00Yes (X)$0$0$0
ANGELA D DICKERSON
PRESIDENT & DEAN40.00$527,487$0$48,653Yes (X)
LAURA PONDER
CFO40.00$272,116$0$38,409Yes (X)
JULIE K XANDERS
GENERAL COUNSEL/CORPORATE SECRETARY40.00$267,985$0$71,248Yes (X)
MARISELA CERVANTES CHIEF OF
STAFF, ASST. CORPORATE SECRETARY40.00$143,916$0$47,813Yes (X)
DANIELLE K HART
FACULTY40.00$274,250$0$25,471Yes (X)
AMY B MCLELLAN
FACULTY40.00$269,863$0$17,969Yes (X)
ANDREA G FREEMAN
FACULTY40.00$252,851$0$60,060Yes (X)
ORLY RAVID
FACULTY40.00$252,675$0$37,343Yes (X)
ANAHID GHARAKHANIAN
FACULTY40.00$252,417$0$23,515Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,523,640TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$370,481TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K91IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
JY CONSTRUCTION
135 SOUTH RAYMOND AVENUEALHAMBRACA91801CONSTRUCTION SERVICES$1,368,007
ALLIED UNIVERSAL SECURITY SVCS
PO BOX 31001-2374PASADENACA911102374SECURITY$1,001,003
STAPLES CONSTRUCTION
1501 EASTMAN AVENUEVENTURACA93003CONSTRUCTION SERVICES$566,431
THEMIS BAR REVIEW LLC
320 WEST OHIO STREET SUITE 4WCHICAGOIL60654STATE BAR PREPARATION$329,750
LOS ANGELES PROP CONSTR INC
10960 VENTURA BOULEVARD 2ND FLOORSTUDIO CITYCA91604CONSTRUCTION SERVICES$309,209
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K29CntrctRcvdGreaterThan100KCnt
Fundraising$167,350FundraisingAmt
Government Grants$620,084GovernmentGrantsAmt
All Other Contributions$3,869,530AllOtherContributionsAmt
Noncash Contributions$10,356NoncashContributionsAmt
Total Contributions$4,656,964TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STUDENT TUITION AND FEES611310$61,290,471$61,290,471
STUDENT HOUSING611710$3,147,064$3,147,064
INTEREST EARNED ON STUDENT LOANS611710$73,457$73,457
SALES AND SERVICES OF EDUCATION D611710$64,093$64,093
FieldValueIRS element (for citing)
Total Program Service Revenue$64,575,085TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,729,035TotalRevenueColumnAmt
Unrelated Business Revenue-$11,427UnrelatedBusinessRevenueAmt
Exclusion$1,740,462ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,945TotalRevenueColumnAmt
Exclusion$1,945ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$1,154,993RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$1,564,849RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$409,856RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$409,856TotalRevenueColumnAmt
Exclusion-$409,856ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$175,718,067SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$175,228,943SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$489,124SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$489,124TotalRevenueColumnAmt
Exclusion$489,124ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$42,500FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$167,350ContriRptFundraisingEventAmt
Fundraising Direct Expenses$70,343FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$27,843TotalRevenueColumnAmt
Exclusion-$27,843ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$173,333TotalRevenueColumnAmt
Exclusion$173,333ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$173,333OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$71,187,787TotalRevenueColumnAmt
Related Or Exempt Func Income$64,575,085RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$11,427UnrelatedBusinessRevenueAmt
Exclusion$1,967,165ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$20,389,361TotalAmt
Program Services$20,389,361ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,437,575TotalAmt
Management And General$1,346,949ManagementAndGeneralAmt
Fundraising$90,626FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$408,829TotalAmt
Program Services$408,829ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$22,418,788TotalAmt
Program Services$17,231,377ProgramServicesAmt
Management And General$4,924,030ManagementAndGeneralAmt
Fundraising$263,381FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,701,972TotalAmt
Program Services$1,311,888ProgramServicesAmt
Management And General$346,406ManagementAndGeneralAmt
Fundraising$43,678FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$2,545,248TotalAmt
Program Services$1,817,345ProgramServicesAmt
Management And General$660,922ManagementAndGeneralAmt
Fundraising$66,981FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,855,774TotalAmt
Program Services$1,331,922ProgramServicesAmt
Management And General$477,430ManagementAndGeneralAmt
Fundraising$46,422FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,079,384TotalAmt
Program Services$1,079,384ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$168,317TotalAmt
Management And General$168,317ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$142,574TotalAmt
Management And General$142,574ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$48,000TotalAmt
Management And General$48,000ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$576,399TotalAmt
Program Services$368,153ProgramServicesAmt
Management And General$187,276ManagementAndGeneralAmt
Fundraising$20,970FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$866,360TotalAmt
Management And General$866,360ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$255,291TotalAmt
Program Services$86,731ProgramServicesAmt
Management And General$165,580ManagementAndGeneralAmt
Fundraising$2,980FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,409,827TotalAmt
Program Services$305,114ProgramServicesAmt
Management And General$1,080,136ManagementAndGeneralAmt
Fundraising$24,577FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,668,013TotalAmt
Program Services$50,754ProgramServicesAmt
Management And General$1,514,906ManagementAndGeneralAmt
Fundraising$102,353FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,001,922TotalAmt
Program Services$2,328,350ProgramServicesAmt
Management And General$1,673,572ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$733,723TotalAmt
Program Services$673,264ProgramServicesAmt
Management And General$60,459ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,364,859TotalAmt
Program Services$1,034,313ProgramServicesAmt
Management And General$327,342ManagementAndGeneralAmt
Fundraising$3,204FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$314,005TotalAmt
Program Services$204,485ProgramServicesAmt
Management And General$109,520ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,230,811TotalAmt
Program Services$984,027ProgramServicesAmt
Management And General$246,784ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,088,810TotalAmt
Program Services$634,684ProgramServicesAmt
Management And General$454,126ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
LIBRARY BOOKS & COURSE$776,978$776,978
BAD DEBT EXPENSE$427,709$427,709
CONTINGENCY$346,154$118,028$228,126
GRADUATION$133,482$133,482

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,846TotalAmt
Management And General$4,846ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$67,395,011TotalAmt
Program Services$51,696,178ProgramServicesAmt
Management And General$15,033,661ManagementAndGeneralAmt
Fundraising$665,172FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,683,554BOYAmt
EOY$1,677,228EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,660,119BOYAmt
EOY$17,003,920EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,935,272BOYAmt
EOY$3,440,498EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$662,949BOYAmt
EOY$919,715EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$408,518BOYAmt
EOY$314,161EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$118,747,711LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$67,890,757LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$46,262,245BOYAmt
EOY$50,856,954EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$34,640,030BOYAmt
EOY$34,458,463EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$35,422,850BOYAmt
EOY$37,642,750EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$1,750,961BOYAmt
EOY$1,429,350EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$234,895BOYAmt
EOY$244,019EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$134,661,393BOYAmt
EOY$147,987,058EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,695,434BOYAmt
EOY$7,553,439EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,128,138BOYAmt
EOY$2,481,190EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,323,920BOYAmt
EOY$14,580,222EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,500,000BOYAmt
EOY$5,525,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$138,528BOYAmt
EOY$59,382EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$25,786,020BOYAmt
EOY$30,199,233EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$73,263,239BOYAmt
EOY$77,695,265EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$35,612,134BOYAmt
EOY$40,092,560EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$108,875,373BOYAmt
EOY$117,787,825EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$134,661,393BOYAmt
EOY$147,987,058EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$3,792,776ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$5,242,559NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$122,883OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact Legislators0DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other ActivitiesYes (1)OtherActivitiesInd
Other Activities$48,000OtherActivitiesAmt
Total Lobbying Expenditures$48,000TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationSOUTHWESTERN LAW SCHOOL PAID MILLER, CESPEDES & ASSOCIATES, A LOBBYING FIRM, TO PROVIDE ADVOCACY SERVICES BEFORE THE STATE LEGISLATURE RELATED TO SOUTHWESTERN'S RELATIONSHIP WITH THE CALIFORNIA BUREAU FOR PRIVATE POSTSECONDARY EDUCATION. IN ADDITION, SOUTHWESTERN PAID ENGLANDER KNABE ALLEN & ASSOCIATES, A STRATEGIC COMMUNICATIONS FIRM, FOR GOVERNMENT RELATIONS SERVICES IN ORDER TO SCHEDULE BRIEFINGS WITH APPROPRIATE GOVERNMENT ENTITIES, INCLUDING BUT NOT LIMITED TO LOS ANGELES CITY OFFICIALS AND THE LOS ANGELES COUNTY BOARD.ExplanationTxt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$30,488,928BeginningYearBalanceAmt
Contributions$509,563ContributionsAmt
Investment Earnings Or Losses$3,486,842InvestmentEarningsOrLossesAmt
Grants Or Scholarships$906,720GrantsOrScholarshipsAmt
End Year Balance$33,578,613EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$26,786,734BeginningYearBalanceAmt
Contributions$383,025ContributionsAmt
Investment Earnings Or Losses$4,210,999InvestmentEarningsOrLossesAmt
Grants Or Scholarships$891,830GrantsOrScholarshipsAmt
End Year Balance$30,488,928EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$23,384,250BeginningYearBalanceAmt
Contributions$1,501,182ContributionsAmt
Investment Earnings Or Losses$2,683,652InvestmentEarningsOrLossesAmt
Grants Or Scholarships$782,350GrantsOrScholarshipsAmt
End Year Balance$26,786,734EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$27,638,116BeginningYearBalanceAmt
Contributions$1,081,617ContributionsAmt
Investment Earnings Or Losses-$4,573,943InvestmentEarningsOrLossesAmt
Grants Or Scholarships$761,540GrantsOrScholarshipsAmt
End Year Balance$23,384,250EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$21,385,703BeginningYearBalanceAmt
Contributions$562,711ContributionsAmt
Investment Earnings Or Losses$6,393,016InvestmentEarningsOrLossesAmt
Grants Or Scholarships$703,314GrantsOrScholarshipsAmt
End Year Balance$27,638,116EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.82000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.18000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$8,535,889InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$5,349,610OtherCostOrOtherBasisAmt
Book Value$13,885,499BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$3,869,729InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$76,252,905OtherCostOrOtherBasisAmt
Depreciation$52,424,740DepreciationAmt
Book Value$27,697,894BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$81,892InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$8,751,240OtherCostOrOtherBasisAmt
Depreciation$7,681,990DepreciationAmt
Book Value$1,151,142BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$6,527,702InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$9,378,744OtherCostOrOtherBasisAmt
Depreciation$7,784,027DepreciationAmt
Book Value$8,122,419BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$50,856,954TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
LIMITED PARTNERSHIPS - PRIVATE EQUITY$4,484,340F
LIMITED LIABILITY COMPANIES - FIXED INCOME$10,731,258F
LIMITED LIABILITY COMPANIES - GLOBAL EQUITY$22,427,152F
FieldValueIRS element (for citing)
Total Book Value Securities$37,642,750TotalBookValueSecuritiesAmt

Invst Program Related Org InvstProgramRelatedOrgGrp

FieldValueIRS element (for citing)
DescINVESTMENTS - PROGRAM RELATEDDesc
Book Value$1,429,350BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Program Rltd$1,429,350TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescADVANCES FOR STUDENT LOANS (PERKINS)Desc
Amt$59,382Amt
FieldValueIRS element (for citing)
Total Liability$59,382TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$57,146,206TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$5,242,559NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$5,000DonatedServicesAndUseFcltsAmt
Other Revenue-$18,978,981OtherRevenueAmt
Revenue Not Reported-$13,731,422RevenueNotReportedAmt
Revenue Subtotal$70,877,628RevenueSubtotalAmt
Investment Expenses Not Incld$187,276InvestmentExpensesNotIncldAmt
Other Revenues Not Included$122,883OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$310,159RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$71,187,787TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$48,233,754TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$5,000DonatedServicesUseFcltsAmt
Expenses Not Reported$5,000ExpensesNotReportedAmt
Expenses Subtotal$48,228,754ExpensesSubtotalAmt
Investment Expenses Not Incld2$187,276InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$18,978,981OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$19,166,257ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$67,395,011TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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.
PART X, LINE 2:LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) THE LAW SCHOOL FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS MORE-LIKELY-THAN-NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE LAW SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE INTERNAL REVENUE CODE. THE LAW SCHOOL HAS ALSO BEEN RECOGNIZED BY THE CALIFORNIA FRANCHISE TAX BOARD AS EXEMPT FROM CALIFORNIA FRANCHISE AND INCOME TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE LAW SCHOOL HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. IN ACCORDANCE WITH U.S. GAAP, THE LAW SCHOOL HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2025 AND 2024.
PART XI, LINE 2D - OTHER ADJUSTMENTS:STUDENT FINANCIAL AID -18,978,981.
PART XI, LINE 4B - OTHER ADJUSTMENTS:UBI -11,427. PLEDGE WRITE OFFS 134,310.
PART XII, LINE 4B - OTHER ADJUSTMENTS:STUDENT FINANCIAL AID 18,978,981.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE NON-DISCRIMINATION POLICY IS PUBLISHED ON THE SCHOOL'S INTERNET HOMEPAGE HTTPS://WWW.SWLAW.EDU/ AND HTTPS://WWW.SWLAW.EDU/SWPOLICIES
SCHEDULE E, PART I, LINE 6THE LAW SCHOOL RECEIVES FUNDING FOR THE FEDERAL WORK-STUDY PROGRAM. THE SCHOOL ALSO PARTICIPATED IN THE FEDERAL PERKINS REVOLVING LOAN PROGRAM. BOTH THE FEDERAL WORK-STUDY PROGRAM AND THE FEDERAL PERKINS REVOLVING LOAN PROGRAM PROVIDE FINANCIAL ASSISTANCE TO SOUTHWESTERN LAW STUDENTS.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionEUROPE (INCLUDING ICELAND AND GREENLAND)RegionTxt
Offices0OfficesCnt
Employee8EmployeeCnt
Type Of Activities ConductedPROGRAM SERVICESTypeOfActivitiesConductedTxt
Specific Services ProvidedEDUCATION CONDUCTEDSpecificServicesProvidedTxt
Region Total Expenditures$617,232RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees8SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee8TotalEmployeeCnt
Subtotal Spent$617,232SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$617,232TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1ANNUAL GALAEvent1Nm
Gross Receipts Event1$209,850GrossReceiptsEvent1Amt
Charitable Contri Event1$167,350CharitableContriEvent1Amt
Gross Revenue Event1$42,500GrossRevenueEvent1Amt
Food And Beverage Event1$48,686FoodAndBeverageEvent1Amt
Entertainment Event1$9,250EntertainmentEvent1Amt
Other Direct Expenses Event1$12,407OtherDirectExpensesEvent1Amt
Gross Receipts Total$209,850GrossReceiptsTotalAmt
Charitable Contributions Tot$167,350CharitableContributionsTotAmt
Gross Revenue Total Events$42,500GrossRevenueTotalEventsAmt
Food And Beverage Total Events$48,686FoodAndBeverageTotalEventsAmt
Entertainment Total Events$9,250EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$12,407OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$70,343DirectExpenseSummaryEventsAmt
Net Income Summary-$27,843NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
SCHOLARSHIP AWARDS722$19,076,926
FEDERAL WORK-STUDY309$699,851
FACULTY RESEARCH GRANT21$612,584

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE I, PART I, LINE 2SOUTHWESTERN LAW SCHOOL OFFERS A NUMBER OF SCHOLARSHIPS FROM INCOME PROVIDED BY GIFTS FROM DONORS AS WELL AS ITS OWN GENERAL FUNDS. QUALIFICATIONS FOR, AND AMOUNTS OF, SCHOLARSHIPS VARY. THE DETERMINATION OF AWARDS IS GENERALLY BASED ON FINANCIAL NEED AND SCHOLASTIC ACHIEVEMENT, AS WELL AS THE AMOUNT OF FUNDS AVAILABLE. THE SCHOLARSHIP MONEY GETS CREDITED TO THE STUDENTS ACCOUNT AND, UNLESS THE TERMS OF THE SCHOLARSHIP DIRECT OTHERWISE, IS USED FOR TUITION.
SCHEDULE I, PART III, LINE 2FEDERAL WORK-STUDY GRANTS ARE AWARDED TO ASSIST STUDENTS IN MEETING THEIR EDUCATIONAL EXPENSES THROUGH PART-TIME EMPLOYMENT, AND TO ENCOURAGE THEM TO PARTICIPATE IN COMMUNITY SERVICE ACTIVITIES. ONCE FUNDS HAVE BEEN APPROVED BY THE FINANCIAL AID OFFICE, THE STUDENT MUST SECURE A POSITION THROUGH AN ELIGIBLE EMPLOYER.
SCHEDULE I, PART III, LINE 3SUMMER FACULTY RESEARCH GRANTS ARE AWARDED FOR FACULTY RESEARCH AND WRITING IN ACCORD WITH WRITTEN POLICIES, BASED ON ANNUAL WRITTEN APPLICATIONS FROM FULL-TIME MEMBERS OF THE FACULTY. THE APPLICANT'S RECORD OF COMPLIANCE WITH THE TERMS OF PREVIOUS STIPEND AWARDS, ASSESSMENT OF THE PRIOR AND PROPOSED RESEARCH, AND AVAILABLE FUNDS ARE ALL CONSIDERED. THE CO-ASSOCIATE DEANS FOR RESEARCH RECEIVE AND REVIEW REGULAR UPDATES AND MAKE RECOMMENDATIONS TO THE PRESIDENT & DEAN TO APPROVE FUNDING. A CONFLICT RULE IS IN PLACE THAT PREVENTS AN ASSOCIATE DEAN FROM REVIEWING HIS/HER OWN APPLICATION AND UPDATES.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ANGELA D DICKERSON
PRESIDENT & DEAN$527,487$0$0$0$0$0$31,050$0$17,603$0$576,140$0$0$0
JULIE K XANDERS
GENERAL COUNSEL/CORPORATE SECRETARY$267,985$0$0$0$0$0$25,113$0$46,135$0$339,233$0$0$0
ANDREA G FREEMAN
FACULTY$252,851$0$0$0$0$0$14,142$0$45,918$0$312,911$0$0$0
LAURA PONDER
CFO$272,116$0$0$0$0$0$24,657$0$13,752$0$310,525$0$0$0
DANIELLE K HART
FACULTY$274,250$0$0$0$0$0$24,683$0$788$0$299,721$0$0$0
ORLY RAVID
FACULTY$252,675$0$0$0$0$0$22,954$0$14,389$0$290,018$0$0$0
AMY B MCLELLAN
FACULTY$269,863$0$0$0$0$0$14,103$0$3,866$0$287,832$0$0$0
ANAHID GHARAKHANIAN
FACULTY$252,417$0$0$0$0$0$22,718$0$797$0$275,932$0$0$0
MARISELA CERVANTES CHIEF OF
STAFF, ASST. CORPORATE SECRETARY$143,916$0$0$0$0$0$13,698$0$34,115$0$191,729$0$0$0

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1CALIFORNIA MUNICIPAL FINANCE AUTHORITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN201563466BondIssuerEIN
CUSIP13048VB64CUSIPNum
Bond Issued2021-12-21BondIssuedDt
Issue Price$16,910,473IssuePriceAmt
PurposeTO REFUND THE AUTHORITY'S SERIES 2011 BONDPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$495,000RetiredAmt
Total Proceeds$16,910,473TotalProceedsAmt
Issuance Costs From Proceeds$335,524IssuanceCostsFromProceedsAmt
Other Spent Proceeds$16,574,949OtherSpentProceedsAmt
Substantial Completion2021SubstantialCompletionYr
Refunding Tax Exempt BondsYes (1)RefundingTaxExemptBondsInd
Refunding Taxable Bonds0RefundingTaxableBondsInd
Final Allocation MadeYes (1)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop0MgmtContractBondFincdPropInd
Any Research Agreements0AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (1)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due YetYes (1)RebateNotDueYetInd
Exception To Rebate0ExceptionToRebateInd
No Rebate Due0NoRebateDueInd
Variable Rate Issue0VariableRateIssueInd
Hedge Identified In Bks And Rec0HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (1)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (1)ProceduresCorrectiveActionInd

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
JANET VALENZUELA
FAMILY MEMBER - HON. ROBERT H. PHILIBOSIAN$159,017EMPLOYMENT COMPENSATION0
DENNIS YOKOYAMA
FAMILY MEMBER - JANIS YOKOYAMA$249,812EMPLOYMENT COMPENSATION0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7ATHE PRESIDENTS OF THE NICKEL CLUB AND THE ALUMNI ASSOCIATION BOARD ARE EX-OFFICIO BOARD MEMBERS WITH FULL VOTING AND PARTICIPATION RIGHTS FOR THE TENURE OF THEIR TERMS.
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. SOUTHWESTERN LAW SCHOOL PREPARES THE 990 ORGANIZER. THE 990 IS REVIEWED BY THE PRESIDENT & DEAN, THEN BY THE AUDIT & COMPLIANCE COMMITTEE OF THE BOARD OF TRUSTEES AND SENT TO ALL THE MEMBERS OF THE BOARD OF TRUSTEES BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CA QUESTIONNAIRE IS SENT TO BOARD OF TRUSTEES MEMBERS AND ALL OFFICERS ON AN ANNUAL BASIS THAT THEY ARE REQUIRED TO COMPLETE. ANY CONFLICTS OF INTEREST THAT MIGHT ARISE ARE SUBSEQUENTLY DISCUSSED TO DETERMINE WHETHER APPROPRIATE ACTION, IF ANY, IS WARRANTED.
FORM 990, PART VI, SECTION B, LINE 15AS PART OF ITS ANNUAL REVIEW OF THE PRESIDENT & DEAN'S PERFORMANCE, THE COMPENSATION COMMITTEE OF SOUTHWESTERN'S BOARD OF TRUSTEES DETERMINES THE COMPENSATION PACKAGE FOR SOUTHWESTERN'S PRESIDENT & DEAN. FORM 990'S FROM OTHER ORGANIZATIONS AS WELL AS COMPENSATION SURVEYS ARE USED TO DETERMINE THE PRESIDENT & DEAN'S COMPENSATION. THE COMMITTEE CONSIDERS SOUTHWESTERN'S INTERNAL BUDGETED SALARY INCREASE IN CONJUNCTION WITH THE OTHER SALARY INFORMATION LISTED ABOVE TO TARGET A REASONABLE COMPENSATION PACKAGE. THE PROCESS DESCRIBED ABOVE IS UNDERTAKEN PRIOR TO SALARY ADJUSTMENTS FOR OUR PRESIDENT & DEAN. IN ADDITION, IN CONNECTION WITH RENEWAL DISCUSSIONS CONCERNING THE PRESIDENT & DEAN'S CONTRACT, SOUTHWESTERN ENGAGED A COMPENSATION CONSULTANT IN SPRING 2025 TO EVALUATE THE COMPENSATION PACKAGE OFFERED TO THE PRESIDENT & DEAN. THE STUDY WAS SHARED WITH THE COMPENSATION COMMITTEE IN MAY 2025 AND INFORMED THE COMMITTEE'S RECOMMENDATIONS TO THE BOARD REGARDING THE PRESIDENT & DEAN'S COMPENSATION. THE BOARD ACCEPTED THE COMMITTEE'S RECOMMENDATION AND APPROVED THE PRESIDENT & DEAN'S RENEWAL CONTRACT. IN THE SITUATION WHERE A NEW PRESIDENT & DEAN IS BEING HIRED, THE SOUTHWESTERN'S BOARD OF TRUSTEES RELIES ON MARKET-BASED COMPENSATION RECOMMENDATIONS OF A PROFESSIONAL RECRUITER. THE COMPENSATION COMMITTEE ALSO REVIEWS THE COMPENSATION OF THE CHIEF FINANCIAL OFFICER, GENERAL COUNSEL, CHIEF INFORMATION OFFICER, CHIEF OPERATING OFFICER, VICE PRESIDENT FOR INSTITUTIONAL ADVANCEMENT, AND THE VICE DEANS. THE COMPENSATION ANALYSIS WAS LAST COMPLETED IN 2025.
FORM 990, PART VI, SECTION C, LINE 18THESE DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THESE DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:INCOME FROM PARTNERSHIPS 11,427. PLEDGE WRITE OFFS -134,310.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
682-688 SHATTO PL LLC
3050 WILSHIRE BLVDLOS ANGELESCA90010PROPERTY HOLDINGSCA$299,289$6,683,370SOUTHWESTERN LAW SCHOOL
670 SHATTO PL LLC
3050 WILSHIRE BLVDLOS ANGELESCA90010PROPERTY HOLDINGSCA$256,566$4,762,471SOUTHWESTERN LAW SCHOOL
676 SHATTO PL LLC
3050 WILSHIRE BLVDLOS ANGELESCA90010PROPERTY HOLDINGSCA$427,802$4,147,767SOUTHWESTERN LAW SCHOOL
666 SHATTO PL LLC
3050 WILSHIRE BLVDLOS ANGELESCA90010PROPERTY HOLDINGSCA$171,336$3,611,904SOUTHWESTERN LAW SCHOOL

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.