SOUTHWESTERN LAW SCHOOL: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHWESTERN LAW SCHOOL (EIN 95-1246140)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-01
- IRS object ID
- 202431229349302108
- Schema version
- 2022v5.0
- 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 G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-01T12:07:00-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21700 OXNARD ST STE 300 | AddressLine1Txt |
| City | WOODLAND HILLS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91367 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951246140 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHWESTERN LAW SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 2137386700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 WILSHIRE BOULEVARD | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90010 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LAURA T PONDER CPA | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 2137386854 | PhoneNum |
| Signature | 2024-04-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LAURA | PersonFirstNm |
| Person Last | PONDER CPA | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAUREN A HAVERLOCK | PreparerPersonNm |
| PTIN | P00545829 | PTIN |
| Phone | 8185771900 | PhoneNum |
| Preparation | 2024-04-30 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LAURA T PONDER CPA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 WILSHIRE BOULEVARD | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90010 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $93,850,486 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SWLAW.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1911 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | FOR 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 Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 665 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | -$6,158 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,641,440 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,258,338 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $55,218,468 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $54,130,780 | CYProgramServiceRevenueAmt |
| PY Investment Income | $151,023 | PYInvestmentIncomeAmt |
| CY Investment Income | $635,847 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,209,408 | PYOtherRevenueAmt |
| CY Other Revenue | $1,257,222 | CYOtherRevenueAmt |
| PY Total Revenue | $60,220,339 | PYTotalRevenueAmt |
| CY Total Revenue | $59,282,187 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $17,532,237 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $17,349,390 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $25,813,432 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $25,878,961 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $298,174 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,591,314 | PYOtherExpensesAmt |
| CY Other Expenses | $16,922,006 | CYOtherExpensesAmt |
| PY Total Expenses | $57,936,983 | PYTotalExpensesAmt |
| CY Total Expenses | $60,150,357 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,283,356 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$868,170 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $130,413,828 | TotalAssetsBOYAmt |
| Total Assets EOY | $135,760,519 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $28,576,252 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $26,745,521 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $101,837,576 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $109,014,998 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | FOR 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $44,229,262 | ExpenseAmt |
| Grant | $17,349,390 | GrantAmt |
| Revenue | $54,130,780 | RevenueAmt |
| Desc | THE LAW SCHOOL ACCOMMODATES A WIDE RANGE OF STUDENTS AND SEEKS TO MAKE A COMPREHENSIVE LEGAL EDUCATION ACCESSIBLE TO ALL QUALIFIED APPLICANTS AND TO CONTRIBUTE TO DIVERSITY IN THE LEGAL PROFESSION. THE LAW SCHOOL ACCOMPLISHES THIS GOAL IN PART BY OFFERING MULTIPLE COURSES OF STUDYLEADING TO THE JURIS DOCTOR DEGREE: (1) A FULLY ONLINE ASYNCHRONOUS CURRICULUM IN BOTH FULL-TIME AND PART-TIME OPTIONS STARTING FALL 2024;(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 | $44,229,262 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1368 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 665 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAURA PONDER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2137386854 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 WILSHIRE BLVD | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90010 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (42 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| ANGELA D DICKERSON | ||||||||
| PRESIDENT & DEAN | 40.00 | Yes (X) | $443,395 | $0 | $39,254 | |||
| JULIE XANDERS | ||||||||
| GENERAL COUNSEL/CORPORATE SECRETARY | 40.00 | Yes (X) | $257,265 | $0 | $47,048 | |||
| HILA KEREN | ||||||||
| FACULTY | 40.00 | $248,612 | $0 | $54,679 | Yes (X) | |||
| CATHERINE L CARPENTER | ||||||||
| FACULTY | 40.00 | $242,821 | $0 | $55,729 | Yes (X) | |||
| ANAHID GHARAKHANIAN | ||||||||
| FACULTY | 40.00 | $251,000 | $0 | $20,761 | Yes (X) | |||
| JENNY L RODRIGUEZ | ||||||||
| FACULTY | 40.00 | $252,811 | $0 | $13,551 | Yes (X) | |||
| KEVIN J GREENE | ||||||||
| FACULTY | 40.00 | $242,851 | $0 | $19,382 | Yes (X) | |||
| MICHAEL HILL CARTER | ||||||||
| FORMER EVP CAO | 0.00 | $228,055 | $0 | $4,064 | Yes (X) | |||
| SUSAN PRAGER - FORMER DEAN | ||||||||
| DEAN EMERITA/PROF. OF LAW | 40.00 | $138,313 | $0 | $13,177 | Yes (X) | |||
| JANIS K YOKOYAMA | ||||||||
| FORMER CORPORATE SECRETARY | 0.00 | $141,847 | $0 | $1,005 | Yes (X) | |||
| LINDA SHARON ROSS | ||||||||
| FORMER CFO | 0.00 | $118,564 | $0 | $16,821 | Yes (X) | |||
| MARISELA CERVANTES - CHIEF OF | ||||||||
| STAFF/ASST. CORPORATE SECRETARY | 40.00 | Yes (X) | $88,219 | $0 | $1,117 | |||
| LAURA PONDER | ||||||||
| CFO (AS OF 01/23) | 40.00 | Yes (X) | $0 | $0 | $0 | |||
| LUIS TOLEDO | ||||||||
| INTERIM CFO (THRU 01/23) | 40.00 | Yes (X) | $0 | $0 | $0 | |||
| LAUREN B LEICHTMAN | ||||||||
| CHAIR OF THE BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| PETER DUCHESNEAU | ||||||||
| VICE CHAIR, BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| WALTER M YOKA | ||||||||
| VICE CHAIR, BOARD OF TRUSTEES | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| ALICIA MATRICARDI | ||||||||
| PRESIDENT, SW ALUMNI ASSOCIATION | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ROBERT FORD | ||||||||
| PRESIDENT OF NICKEL CLUB | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| J BERNARD ALEXANDER | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| KEVIN BURKE - BOARD | ||||||||
| MEMBER (THRU MID-DECEMBER 2022) | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| STEVEN P BYRNE | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| MICHAEL E CAHILL - BOARD | ||||||||
| MEMBER (THRU MID-DECEMBER 2022) | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CHRISTIAN DOWELL | ||||||||
| BOARD MEMBER (AS OF 12/22) | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| THOMAS L DRISCOLL | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CHARLES FAIRCHILD - BOARD | ||||||||
| MEMBER (THRU MID-DECEMBER 2022) | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JOHN M GERRO | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ROBERT GLASSMAN | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| KEN GORVETZIAN | ||||||||
| BOARD MEMBER (AS OF 12/22) | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| JAHMY S GRAHAM | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| NYREE GRAY | ||||||||
| BOARD MEMBER (AS OF 12/22) | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| HON J GARY HASTINGS | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| THOMAS H HOBERMAN | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| DANA HOLLINGER | ||||||||
| BOARD MEMBER (AS OF 12/22) | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| BETTY P KELEPECZ | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| MARIA MEHRANIAN | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| HON ROBERT H PHILIBOSIAN | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| CHERIE S RAIDY | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ANDREW ROSEN | ||||||||
| BOARD MEMBER (AS OF 12/22) | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| MEE H SEMCKEN | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| HEIDY VAQUERANO | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| GEORGE WOOLVERTON | ||||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,653,753 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $286,588 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 86 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| US SECURITY ASSOCIATES INC | |||||
| 161 WASHINGTON STREET STE 600 | CONSHOHOCKEN | PA | 19428 | SECURITY | $924,454 |
| LOS ANGELES AIR CONDITIONING | |||||
| 1714 LINDBERGH COURT | LA VERNE | CA | 91750 | MAINTENANCE AND REPAIR | $318,531 |
| KOHL BUILDING MAINTENANCE | |||||
| 9620 TOPANGA CANYON PLACE UNIT F | CHATSWORTH | CA | 91311 | JANITORIAL SERVICES | $237,775 |
| DAVID M LEWIS COMPANY LLC | |||||
| 20750 VENTURA BLVD STE 300 | WOODLAND HILLS | CA | 91364 | CONSULTING - INTERIM CFO | $158,955 |
| MOSS ADAMS LLP | |||||
| PO BOX 101822 | PASADENA | CA | 91189 | AUDIT FIRM | $140,259 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $90,500 | FundraisingAmt |
| Government Grants | $806,826 | GovernmentGrantsAmt |
| All Other Contributions | $2,361,012 | AllOtherContributionsAmt |
| Noncash Contributions | $10,109 | NoncashContributionsAmt |
| Total Contributions | $3,258,338 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT TUITION AND FEES | 611310 | $51,131,780 | $51,131,780 |
| STUDENT HOUSING | 611710 | $2,843,411 | $2,843,411 |
| INTEREST EARNED ON STUDENT LOANS | 611710 | $95,498 | $95,498 |
| SALES AND SERVICES OF EDUCATION D | 611710 | $60,091 | $60,091 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $54,130,780 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $754,577 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$6,158 | UnrelatedBusinessRevenueAmt |
| Exclusion | $760,735 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $540 | TotalRevenueColumnAmt |
| Exclusion | $540 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,693 | TotalRevenueColumnAmt |
| Exclusion | $5,693 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,497,796 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $874,914 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $622,882 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $622,882 | TotalRevenueColumnAmt |
| Exclusion | $622,882 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $33,535,442 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $33,654,712 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$119,270 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$119,270 | TotalRevenueColumnAmt |
| Exclusion | -$119,270 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $43,143 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $90,500 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $38,673 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,470 | TotalRevenueColumnAmt |
| Exclusion | $4,470 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| STUDENT CONVENIENCE (ETC PARKING) | 812930 | $401,996 | $401,996 |
| CONFERENCE REVENUE | 611710 | $85,500 | $85,500 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $136,681 | TotalRevenueColumnAmt |
| Exclusion | $136,681 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $624,177 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,282,187 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $54,130,780 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$6,158 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,899,227 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,349,390 | TotalAmt |
| Program Services | $17,349,390 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,104,404 | TotalAmt |
| Management And General | $1,078,524 | ManagementAndGeneralAmt |
| Fundraising | $25,880 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $519,531 | TotalAmt |
| Program Services | $349,915 | ProgramServicesAmt |
| Management And General | $169,616 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,010,826 | TotalAmt |
| Program Services | $14,523,859 | ProgramServicesAmt |
| Management And General | $4,291,153 | ManagementAndGeneralAmt |
| Fundraising | $195,814 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,406,535 | TotalAmt |
| Program Services | $1,125,888 | ProgramServicesAmt |
| Management And General | $264,471 | ManagementAndGeneralAmt |
| Fundraising | $16,176 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,279,959 | TotalAmt |
| Program Services | $1,653,007 | ProgramServicesAmt |
| Management And General | $612,134 | ManagementAndGeneralAmt |
| Fundraising | $14,818 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,557,706 | TotalAmt |
| Program Services | $1,109,748 | ProgramServicesAmt |
| Management And General | $434,955 | ManagementAndGeneralAmt |
| Fundraising | $13,003 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $960,361 | TotalAmt |
| Program Services | $960,361 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,808,276 | TotalAmt |
| Management And General | $1,808,276 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,909 | TotalAmt |
| Management And General | $184,909 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,000 | TotalAmt |
| Management And General | $24,000 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,565 | TotalAmt |
| Management And General | $166,565 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,526,426 | TotalAmt |
| Program Services | $351,237 | ProgramServicesAmt |
| Management And General | $1,156,140 | ManagementAndGeneralAmt |
| Fundraising | $19,049 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $257,275 | TotalAmt |
| Program Services | $90,670 | ProgramServicesAmt |
| Management And General | $166,605 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,373,405 | TotalAmt |
| Program Services | $297,951 | ProgramServicesAmt |
| Management And General | $1,065,751 | ManagementAndGeneralAmt |
| Fundraising | $9,703 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $810,797 | TotalAmt |
| Program Services | $19,566 | ProgramServicesAmt |
| Management And General | $791,231 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,207,921 | TotalAmt |
| Program Services | $1,724,596 | ProgramServicesAmt |
| Management And General | $1,483,325 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $524,973 | TotalAmt |
| Program Services | $474,660 | ProgramServicesAmt |
| Management And General | $49,693 | ManagementAndGeneralAmt |
| Fundraising | $620 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,017,205 | TotalAmt |
| Program Services | $696,123 | ProgramServicesAmt |
| Management And General | $317,971 | ManagementAndGeneralAmt |
| Fundraising | $3,111 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $356,042 | TotalAmt |
| Program Services | $231,860 | ProgramServicesAmt |
| Management And General | $124,182 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,924,806 | TotalAmt |
| Program Services | $1,402,653 | ProgramServicesAmt |
| Management And General | $522,153 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $889,447 | TotalAmt |
| Program Services | $518,472 | ProgramServicesAmt |
| Management And General | $370,975 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| LIBRARY BOOKS & COURSE | $913,157 | $913,157 | |
| CONTINGENCY | $763,336 | $231,360 | $531,976 |
| BAD DEBT EXPENSE | $105,614 | $105,614 | |
| GRADUATION | $82,648 | $82,648 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,843 | TotalAmt |
| Program Services | $16,527 | ProgramServicesAmt |
| Management And General | $8,316 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,150,357 | TotalAmt |
| Program Services | $44,229,262 | ProgramServicesAmt |
| Management And General | $15,622,921 | ManagementAndGeneralAmt |
| Fundraising | $298,174 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,355,877 | BOYAmt |
| EOY | $1,219,781 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,373,844 | BOYAmt |
| EOY | $16,763,132 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,847,210 | BOYAmt |
| EOY | $1,593,174 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $622,884 | BOYAmt |
| EOY | $526,457 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,584 | BOYAmt |
| EOY | $303,651 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $115,708,461 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $65,967,552 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,343,416 | BOYAmt |
| EOY | $49,740,909 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,220,476 | BOYAmt |
| EOY | $32,731,015 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,927,443 | BOYAmt |
| EOY | $30,236,647 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,379,319 | BOYAmt |
| EOY | $2,473,590 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $166,775 | BOYAmt |
| EOY | $172,163 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,413,828 | BOYAmt |
| EOY | $135,760,519 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,514,017 | BOYAmt |
| EOY | $7,435,954 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,438,736 | BOYAmt |
| EOY | $2,041,188 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,437,327 | BOYAmt |
| EOY | $16,929,161 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,186,172 | BOYAmt |
| EOY | $339,218 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,576,252 | BOYAmt |
| EOY | $26,745,521 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,156,983 | BOYAmt |
| EOY | $78,949,378 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,680,593 | BOYAmt |
| EOY | $30,065,620 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,837,576 | BOYAmt |
| EOY | $109,014,998 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,413,828 | BOYAmt |
| EOY | $135,760,519 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$868,170 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $8,039,434 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $6,158 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $24,000 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $24,000 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | SOUTHWESTERN LAW SCHOOLS PAID VECTIS DC, A FEDERAL LOBBYING AND GOVERNMENT AFFAIRS FIRM, FOR GOVERNMENT RELATIONS SERVICES IN ORDER TO EXECUTE FEDERAL FUNDING REQUESTS RELATED TO CLINICAL PROGRAMS, RENOVATIONS, TECHNOLOGY, ETC. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,384,250 | BeginningYearBalanceAmt |
| Contributions | $1,501,182 | ContributionsAmt |
| Investment Earnings Or Losses | $2,683,652 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $782,350 | GrantsOrScholarshipsAmt |
| End Year Balance | $26,786,734 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $27,638,116 | BeginningYearBalanceAmt |
| Contributions | $1,081,617 | ContributionsAmt |
| Investment Earnings Or Losses | -$4,573,943 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $761,540 | GrantsOrScholarshipsAmt |
| End Year Balance | $23,384,250 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,385,703 | BeginningYearBalanceAmt |
| Contributions | $562,711 | ContributionsAmt |
| Investment Earnings Or Losses | $6,393,016 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $703,314 | GrantsOrScholarshipsAmt |
| End Year Balance | $27,638,116 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,064,889 | BeginningYearBalanceAmt |
| Contributions | $854,753 | ContributionsAmt |
| Investment Earnings Or Losses | $2,099,601 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $633,540 | GrantsOrScholarshipsAmt |
| End Year Balance | $21,385,703 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,051,158 | BeginningYearBalanceAmt |
| Contributions | $835,787 | ContributionsAmt |
| Investment Earnings Or Losses | $747,534 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $569,590 | GrantsOrScholarshipsAmt |
| End Year Balance | $19,064,889 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.83000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.17000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $8,770,459 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $5,349,610 | OtherCostOrOtherBasisAmt |
| Book Value | $14,120,069 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $8,432,596 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $76,317,170 | OtherCostOrOtherBasisAmt |
| Depreciation | $51,034,822 | DepreciationAmt |
| Book Value | $33,714,944 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $81,892 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $7,965,993 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,992,741 | DepreciationAmt |
| Book Value | $1,055,144 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $550,509 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $8,240,232 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,939,989 | DepreciationAmt |
| Book Value | $850,752 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $49,740,909 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| LIMITED LIABILITY COMPANIES - FIXED INCOME | $9,660,210 | F |
| LIMITED LIABILITY COMPANIES - GLOBAL EQUITY | $18,085,851 | F |
| LIMITED PARTNERSHIPS - PRIVATE EQUITY | $2,490,586 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $30,236,647 | TotalBookValueSecuritiesAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENTS - PROGRAM RELATED | Desc |
| Book Value | $2,473,590 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $2,473,590 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER ASSETS | Desc |
| Book Value | $172,163 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $172,163 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVANCES FOR STUDENT LOANS (PERKINS) | Desc |
| Amt | $339,218 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $339,218 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $51,267,911 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $8,039,434 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$15,893,303 | OtherRevenueAmt |
| Revenue Not Reported | -$7,853,869 | RevenueNotReportedAmt |
| Revenue Subtotal | $59,121,780 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $166,565 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$6,158 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $160,407 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $59,282,187 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $44,090,489 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $44,090,489 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $166,565 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $15,893,303 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $16,059,868 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $60,150,357 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2023 AND 2022. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | STUDENT FINANCIAL AID -15,893,303. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | UBI -6,158. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | STUDENT FINANCIAL AID 15,893,303. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE 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 6 | THE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE (INCLUDING ICELAND AND GREENLAND) | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 6 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | EDUCATION CONDUCTED | SpecificServicesProvidedTxt |
| Region Total Expenditures | $420,292 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 6 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Subtotal Spent | $420,292 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $420,292 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III ACCOUNTING METHOD: | FormAndLineReferenceDesc |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ALUMNI GALA | Event1Nm |
| Gross Receipts Event1 | $133,643 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $90,500 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $43,143 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $32,925 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $5,748 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $133,643 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $90,500 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $43,143 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $32,925 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $5,748 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $38,673 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $4,470 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIP AWARDS | 657 | $15,773,179 |
| FEDERAL WORK-STUDY | 291 | $609,787 |
| FACULTY RESEARCH GRANT | 15 | $709,513 |
| CARES ACT FUNDING - HEERF I | 256 | $256,911 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE I, PART I, LINE 2 | SOUTHWESTERN 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 2 | FEDERAL 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 3 | SUMMER 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. A SUBCOMMITTEE OF THE FACULTY DEVELOPMENT COMMITTEE, CHAIRED BY THE ASSOCIATE DEAN FOR RESEARCH, MAKES RECOMMENDATIONS TO THE PRESIDENT & DEAN, WHO ULTIMATELY DECIDES WHICH FACULTY MEMBERS WILL RECEIVE FUNDS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ANGELA D DICKERSON | ||||||||||||||
| PRESIDENT & DEAN | $415,945 | $0 | $20,250 | $0 | $7,200 | $0 | $19,035 | $0 | $20,219 | $0 | $482,649 | $0 | $0 | $0 |
| JULIE XANDERS | ||||||||||||||
| GENERAL COUNSEL/CORPORATE SECRETARY | $239,765 | $0 | $17,500 | $0 | $0 | $0 | $3,750 | $0 | $43,298 | $0 | $304,313 | $0 | $0 | $0 |
| HILA KEREN | ||||||||||||||
| FACULTY | $239,935 | $0 | $8,677 | $0 | $0 | $0 | $21,968 | $0 | $32,711 | $0 | $303,291 | $0 | $0 | $0 |
| CATHERINE L CARPENTER | ||||||||||||||
| FACULTY | $234,144 | $0 | $8,677 | $0 | $0 | $0 | $21,870 | $0 | $33,859 | $0 | $298,550 | $0 | $0 | $0 |
| ANAHID GHARAKHANIAN | ||||||||||||||
| FACULTY | $221,000 | $0 | $30,000 | $0 | $0 | $0 | $19,890 | $0 | $871 | $0 | $271,761 | $0 | $0 | $0 |
| JENNY L RODRIGUEZ | ||||||||||||||
| FACULTY | $252,811 | $0 | $0 | $0 | $0 | $0 | $13,033 | $0 | $518 | $0 | $266,362 | $0 | $0 | $0 |
| KEVIN J GREENE | ||||||||||||||
| FACULTY | $234,174 | $0 | $8,677 | $0 | $0 | $0 | $4,995 | $0 | $14,387 | $0 | $262,233 | $0 | $0 | $0 |
| MICHAEL HILL CARTER | ||||||||||||||
| FORMER EVP CAO | $82,055 | $0 | $0 | $0 | $146,000 | $0 | $3,386 | $0 | $678 | $0 | $232,119 | $0 | $0 | $0 |
| SUSAN PRAGER - FORMER DEAN | ||||||||||||||
| DEAN EMERITA/PROF. OF LAW | $138,313 | $0 | $0 | $0 | $0 | $0 | $12,448 | $0 | $729 | $0 | $151,490 | $0 | $0 | $0 |
| JANIS K YOKOYAMA | ||||||||||||||
| FORMER CORPORATE SECRETARY | $27,914 | $0 | $0 | $0 | $113,933 | $0 | $461 | $0 | $544 | $0 | $142,852 | $0 | $0 | $0 |
| LINDA SHARON ROSS | ||||||||||||||
| FORMER CFO | $118,564 | $0 | $0 | $0 | $0 | $0 | $8,520 | $0 | $8,301 | $0 | $135,385 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | HOUSING ALLOWANCE IS PROVIDED TO THE DEAN AND IS INCLUDED IN TAXABLE COMPENSATION. |
| PART I, LINE 4A | SEVERANCE PAYMENTS WERE INCLUDED IN CERTAIN INDIVIDUALS' COMPENSATION DURING 2022. THE ARRANGEMENTS ARE CONFIDENTIAL, BUT DETAILS MAY BE MADE AVAILABLE UPON INQUIRY. |
| PART I, LINE 7 | BONUS AWARDS WERE DISCRETIONARY IN NATURE. |
| FORM 990, PART VII, LINE 5: | LUIS TOLEDO, THE INTERIM CFO OF SOUTHWESTERN LAW SCHOOL, WAS COMPENSATED IN CALENDAR YEAR 2022 BY AN UNRELATED ORGANIZATION, DAVID M. LEWIS COMPANY, LLC. SOUTHWESTERN LAW SCHOOL PAID DAVID M. LEWIS COMPANY $158,955 IN CONNECTION WITH THESE SERVICES. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| CALIFORNIA EDUCATIONAL FACILITIES AUTHORITY | ||||||||
| A | 521705592 | 130175A77 | 2003-05-29 | $12,283,629 | TO REFUND THE AUTHORITY'S SERIES | 0 | 0 | 0 |
| CALIFORNIA MUNICIPAL FINANCE AUTHORITY | ||||||||
| B | 201563466 | 13048VB64 | 2021-12-21 | $16,910,473 | TO REFUND THE AUTHORITY'S SERIES 2011 BOND | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|
| A | $10,340,000 | $12,628,218 | $228,389 | $12,399,828 | 0 | Yes (1) | Yes (1) | Yes (1) |
| B | $390,000 | $16,910,473 | $335,524 | $16,574,949 | Yes (1) | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | DATE REBATE COMPUTATION PERFORMED | FormAndLineReferenceDesc |
| Explanation | ISSUER NAME: CALIFORNIA EDUCATIONAL FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 05/15/2023 | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| DENNIS YOKOYAMA | |||
| FAMILY MEMBER OF JANIS YOKOYAMA | $239,294 | EMPLOYMENT COMPENSATION | 0 |
| JANET VALENZUELA | |||
| FAMILY MEMBER OF HON. ROBERT H. PHILIBOSIAN | $110,621 | EMPLOYMENT COMPENSATION | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | SOUTHWESTERN LAW SCHOOL PAYS DAVID M. LEWIS COMPANY, LLC, AN UNRELATED MANAGEMENT SERVICES COMPANY. THE INTERIM CFO LUIS TOLEDO LISTED ON FORM 990, PART VII IS PAID BY DAVID M. LEWIS COMPANY, LLC FOR CFO SERVICES. LUIS TOLEDO BEGAN IN THE POSITION MAY 2022 THROUGH JANUARY 2023. SOUTHWESTERN LAW SCHOOL PAID DAVID M. LEWIS COMPANY $158,955 IN CONNECTION WITH THESE SERVICES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE 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 11B | THE 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 12C | A 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 15 | AS 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 OF OTHER ORGANIZATIONS AS WELL AS COMPENSATION SURVEYS ARE USED TO DETERMINE THE PRESIDENT & DEAN'S SALARY. THE COMPENSATION COMMITTEE CONSIDERS SOUTHWESTERN'S INTERNAL BUDGETED SALARY INCREASE IN CONJUNCTION WITH THE OTHER SALARY INFORMATION LISTED ABOVE TO TARGET A RESPONSIBLE COMPENSATION PACKAGE. THE PROCESS DESCRIBED ABOVE IS UNDERTAKEN PRIOR TO SALARY ADJUSTMENTS FOR OUR PRESIDENT & DEAN. IN THE SITUATION WHERE A NEW PRESIDENT & DEAN IS BEING HIRED, THE SOUTHWESTERN BOARD OF TRUSTEES RELIES ON MARKET-BASED COMPENSATION RECOMMENDATIONS OF A PROFESSIONAL RECRUITER. THE COMPENSATION COMMITTEE ALSO REVIEWS THE COMPENSATION OF THE GENERAL COUNSEL, CHIEF FINANCIAL OFFICER, CHIEF INFORMATION OFFICER, VICE PRESIDENT OF INSTITUTIONAL ADVANCEMENT, AND VICE DEANS. THE COMPENSATION ANALYSIS WAS LAST COMPLETED IN 2022. |
| FORM 990, PART VI, SECTION C, LINE 18 | THESE DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THESE DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | INCOME FROM PARTNERSHIPS 6,158. |