2022-06-02T14:40:26-07:00 2021-07-31 330783983 West Rhode & Roberts 2741 4th Ave San Diego CA 92103 990 2020-08-01 952944594 CALIFORNIA WESTERN SCHOOL OF LAW CALI 6195257073 225 CEDAR ST SAN DIEGO CA 92101 Cindy Bertrand CFO 2022-06-02 true Cindy Bertrand 999009999 Cheryl Rhode P00234939 6196155380 2 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z 225 CEDAR ST SAN DIEGO CA 92101 54749026 false X www.cwsl.edu X 1975 CA CALIFORNIA WESTERN SCHOOL OF LAW IS THE INDEPENDENT, ABA/AALS-ACCREDITED S.D. LAW SCHOOL THAT PREPARES GRADUATES FOR THE PRACTICE OF LAW THROUGH A CAREFULLY SEQUENCED PROGRAM OF STUDY COMBINING TRAD. LEGAL THEORY W/ HANDS-ON LEARNING IN REAL & SIMULATED CLIENT ENVIRONMENTS. 17 16 426 30 0 60523 3802428 6191119 42457565 43859642 427433 1300995 108753 -12656 46796179 51339100 16824942 16862824 0 19860916 19031966 0 631741 10770995 10095575 47456853 45990365 -660674 5348735 67408736 73937064 20418448 15847321 46990288 58089743 CALIFORNIA WESTERN SCHOOL OF LAW IS AN INDEPENDENT, ABA/AALS-ACCREDITED LAW SCHOOL THAT PREPARES GRADUATES FOR THE PRACTICE OF LAW THROUGH A CAREFULLY SEQUENCED PROGRAM OF STUDY COMBINING TRADITIONAL LEGAL THEORY WITH HANDS-ON LEARNING IN REAL AND SIMULATED CLIENT ENVIRONMENTS. CALIFORNIA WESTERNS CLINICS ARE A LEGAL RESOURCE TO THE COMMUNITY, AND THROUGH THEM THE LAW SCHOOL MAKES SIGNIFICANT, MEASURABLE CONTRIBUTIONS TO THE SOLUTION OF LEGAL PROBLEMS IN OUR COMMUNITY, OUR SOCIETY, AND OUR WORLD. false false 38944919 16799534 43873783 FOR MORE THAN 90 YEARS, CALIFORNIA WESTERN SCHOOL OF LAW HAS HELPED STUDENTS PREPARE FOR SUCCESS IN LEGAL PRACTICE AND BECOME OUTSTANDING LAWYERS SERVING THEIR CLIENTS AND THEIR COMMUNITIES. CALIFORNIA WESTERN SCHOOL OF LAW PROVIDES A RIGOROUS TRADITIONAL LEGAL EDUCATION INCLUDING J.D., LL.M., AND DUAL J.D. /MBA, AND J.D. /MSW DEGREES WITH AN EMPHASIS ON DEVELOPING PROBLEM-SOLVING, COMMUNICATION, WRITING, AND ANALYTICAL THINKING SKILLS. AT THE SAME TIME, THE LAW SCHOOL TEACHES STUDENTS THE SKILLS OF LAW PRACTICE, THROUGH SIMULATION COURSES, CLIENT-SERVICE CLINICS, AND A ROBUST EXTERNSHIP PROGRAM. THIS STRONG THEORETICAL GROUNDING AND ADVANCED SKILL BASE HELPS GRADUATES PASS THE BAR EXAM AND PROVIDE HIGH QUALITY SERVICES TO CLIENTS AND THE LEGAL PROFESSION FROM THE EARLIEST DAYS OF THEIR CAREERS. CALIFORNIA WESTERN SCHOOL OF LAW HAS BEEN NAMED TO THE PRESIDENT'S HIGHER EDUCATION COMMUNITY SERVICE HONOR ROLL NUMEROUS TIMES IN RECOGNITION OF THE SCHOOLS VARIOUS COMMUNITY-FOCUSED PROJECTS AND PROGRAMS INCLUDING THE CALIFORNIA INNOCENCE PROJECT (CIP), THE LATIN AMERICAN INSTITUTE OF LAW AND JUSTICE, COMMUNITY LAW PROJECT, NEW MEDIA RIGHTS, AND MORE. OUR CIP ATTORNEYS, STAFF AND CLINICAL STUDENTS HAVE HAD AMAZING SUCCESSES IN CHANGING PEOPLES LIVES. SINCE CIP'S INCEPTION, IT HAS SUCCESSFULLY HELPED FREE 35 INNOCENT PEOPLE FOR CRIMES THEY DID NOT COMMIT. OUR LATIN AMERCIAN INSTITUTE OF LAW AND JUSTICE CURRENTLY PROVIDES SKILLS TRAINING FOR LAW STUDENTS AND LAWYERS IN SPANISH. IN ADDITION TO IN-SERVICE CONTINUING LEGAL EDUCATION THROUGH ACCESO CAPACITACION, THE INSTITUTE SUPPORTS THE LAW SCHOOLS MAESTRIA PROGRAM, A ONE-YEAR ONLINE LL.M. DEGREE PROGRAM FOCUSED ON TRIAL ADVOCACY SKILLS. OUR MEXICAN MOOT COURT COMPETITION PROGRAM CONDUCTS TRAININGS AND REGIONAL AND NATIONAL MOOT COURT COMPETITIONS THROUGHOUT MEXICO. RED INOCENTE LAUNCHES AND COORDINATES THE WORK OF INNOCENCE ORGANIZATIONS THROUGHOUT LATIN AMERICA.THE NEW MEDIA RIGHTS PROGRAM PROVIDES SERVICES TO CREATORS, CONSUMERS AND EARLY-STAGE ENTREPRENEURS WHO NEED INTELLECTUAL PROPERTY, PRIVACY, AND MEDIA LAW EXPERTISE. THE PROGRAM EDUCATES THOUSANDS OF INDIVIDUALS ABOUT INTELLECTUAL PROPERTY, PRIVACY AND INTERNET LAW THROUGH WORKSHOPS, WRITTEN MATERIALS, VIDEO AND THE NEW MEDIA RIGHTS WEBSITE. THE COMMUNITY LAW PROJECT PROVIDES HIGH QUALITY LEGAL ASSISTANCE AND REFERRALS TO NEEDY INDIVIDUALS THROUGHOUT SAN DIEGO. LAW SCHOOL STUDENTS, TOGETHER WITH THE COMMUNITY LAW PROJECTS STAFF AND OVER 100 VOLUNTEER ATTORNEYS AND COMMUNITY MEMBERS, ASSIST ABOUT 1,400 INDIVIDUALS ANNUALLY. CLIENTS ARE SERVED IN WEEKLY CLINICS AND THROUGH THE COMMUNITY LAW PROJECTS INNOVATIVE COMMUNITY EDUCATION PROGRAMS, WHERE WE EDUCATE THE UNDERSERVED ON ISSUES RANGING FROM CONSUMER PROTECTION TO IMMIGRATION, ESTATE PLANNING, TENANT RIGHTS AND MORE. THE COMMUNITY LAW PROJECT PLAYS A KEY ROLE IN SAN DIEGO, WORKING TO ASSIST THE NEEDY WITH LEGAL MATTERS WHILE PROVIDING CALIFORNIA WESTERN SCHOOL OF LAW STUDENTS WITH AN AWARENESS OF THE LEGAL NEEDS OF THE LOW INCOME AND TRAINING THEM TO BE EFFECTIVE ADVOCATES FOR THIS POPULATION IN THE FUTURE.LOCATED IN THE HEART OF SAN DIEGOS LEGAL, POLITICAL, AND JUDICIAL CENTER, CALIFORNIA WESTERN SCHOOL OF LAW MAINTAINS AN ANNUAL ENROLLMENT OF ABOUT 700 STUDENTS AND 160 FULL-TIME AND PART-TIME FACULTY AND STAFF MEMBERS. STUDENTS, FACULTY, AND STAFF YEARLY DONATE MORE THAN 10,000 PRO BONO AND SERVICE HOURS TO NONPROFITS, CLINICAL PROGRAMS, AND LAW OFFICES. 38944919 true true false false false false false false false true true true false false true true true false true true true false true false true false false false true true false false false true false false false false true false false false false true false false false true 870 0 true 426 true true true true OC false false false false false 0 false false false false false false false X 17 16 false false false true false false false true true false false true true true true true true true true true false CA X X Cindy Bertrand CFO 6195257073 225 CEDAR STREET SAN DIEGO CA 92101 NIELS SCHAUMANN FORMER PRES/DEAN 40.00 0.00 375037 0 50550 HANNAH BRENNER JOHNSON VICE DEAN 50.00 0.00 X 228285 0 39599 DANIEL B YEAGER PROF. OF LAW 40.00 0.00 212215 0 51947 David Blake VP of Admin 50.00 0.00 X 231934 0 10665 PHILLIP T GRAGG ASSOC DEAN INFO 50.00 0.00 X 206749 0 21893 JUSTIN BROOKS PROF. OF LAW 40.00 0.00 185917 0 38437 LAURA M PADILLA PROF OF LAW 40.00 0.00 186271 0 27524 BRUCE E MACDONALD VP OF INST ADV 50.00 0.00 X X 189357 0 8262 ROBERT A BOHRER PROF OF LAW 40.00 0.00 185544 0 10634 BONNIE OIKING LIANG FORMER CFO 50.00 0.00 X 175098 0 16676 SEAN SCOTT PRES & DEAN 65.00 0.00 X 174319 0 13104 THOMAS D BARTON PROF. OF LAW 40.00 0.00 148111 0 31720 JEFFREY D LEWIN ESQ Trustee 1.00 0.00 X 0 0 0 ROBERT K SCOTT ESQ Trustee 1.00 0.00 X 0 0 0 HON IRMA E GONZALEZ Trustee 1.00 0.00 X 0 0 0 ROY MORROW BELL ESQ Trustee 1.00 0.00 X 0 0 0 GAYLE M BLATT ESQ Trustee 1.00 0.00 X 0 0 0 PATRICIA BECKER ESQ Trustee 1.00 0.00 X 0 0 0 RANDY GROSSMAN ESQ Trustee 1.00 0.00 X 0 0 0 CHARLES R GREBING ESQ Trustee 1.00 0.00 X 0 0 0 KENNETH L GREENMAN JR ESQ Trustee 1.00 0.00 X 0 0 0 D RUSSELL HYMAS ESQ Secretary 1.00 0.00 X X 0 0 0 JEFFREY ISAACS ESQ Trustee 1.00 0.00 X 0 0 0 SALVADOR HECTOR OCHOA PHD Trustee 1.00 0.00 X 0 0 0 MARK P MANDELL ESQ Trustee 1.00 0.00 X 0 0 0 SALLY WONG AVERY Trustee 1.00 0.00 X 0 0 0 RAHIL K SWIGART ESQ Vice Chair 1.00 0.00 X X 0 0 0 MICHAEL J WHITTON ESQ Chair 4.00 0.00 X X 0 0 0 DUANE W LAYTON ESQ Trustee 1.00 0.00 X 0 0 0 CRAIG R MCCLELLAN ESQ Trustee 1.00 0.00 X 0 0 0 CINDY BERTRAND CFO 50.00 0.00 X 0 0 0 2498837 321011 64 true true false ALLIED UNIVERSAL SECURITY SVC PO BOX 31001-2374 PASADENA CA 911102374 CAMPUS SECURITY 402345 THOMSON REUTERS-WEST PO BOX 6292 CAROL STREAM IL 60197 LIBRARY PLAN CHARGES 290376 CAMPUS MANAGEMENT CORP 5201 CONGRESS AVE 220a BOCA RATON FL 33487 ERP SOFTWARE 496771 NPLACE SOLUTIONS 550 TRUMAN MOUNTAIN RD GAINESVILLE GA 30506 ERP CONSULTANTS 1230227 AUDIO VISUAL INNOVATIONS 6301 BENJAMIN RD STE 101 TAMPA FL 33634 LIBRARY EQ UPGRADES 297169 15 75958 2058886 4056275 59565 6191119 FEDERAL WORK STUDY 611600 9813 9813 FORFEITED DEPOSITS 611600 33500 33500 LAW REVIEW / LAW JOURNAL 611600 1546 1546 PERKINS LOAN PROGRAM 611600 35317 35317 TUITION AND FEES 611600 43779466 43779466 43859642 354579 354579 0 0 0 4329545 3383129 946416 946416 946416 75958 26797 -26797 -26797 0 0 OTHER REVENUE 999999 14141 14141 14141 51339100 43873783 1274198 0 16852814 16852814 10010 10010 0 1624054 564829 1059225 0 14316703 11733737 2157992 424974 0 1915677 1657823 192023 65831 1175532 923773 219795 31964 0 208491 1188 207303 59202 59202 0 0 0 4012910 2337496 1641769 33645 62888 12911 49977 1071147 1039584 29115 2448 0 0 1189992 792635 382507 14850 0 0 321723 224098 94733 2892 426180 397219 24065 4896 0 1792749 1565919 207530 19300 0 OTHER EXPENSES 669166 597987 43402 27777 MATERIALS, POSTAGE & PRINTING 275452 227221 45067 3164 PERKINS LOAN FUND 5675 5675 0 45990365 38944919 6413705 631741 2188917 2471341 6049905 6462017 779446 736327 276848 456957 50000 240000 0 797053 536377 0 722052 830504 69228271 41019581 28880540 28208690 21546571 27840108 6098708 6146714 0 0 18696 8029 67408736 73937064 3854974 2900175 914066 862366 11131152 10316340 4518256 1768440 20418448 15847321 X 38843977 48004932 8146311 10084811 46990288 58089743 67408736 73937064 X 5348735 5780362 -29642 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25064136 223340 6472042 138134 434406 41640 31145338 25228270 122195 916764 136896 1011277 54920 25064136 25938200 181173 298367 134406 990069 64995 25228270 24337375 58706 3230384 129182 1505858 53225 25938200 22711007 161117 2755037 119931 1119688 50167 24337375 0.75680 0.14440 0.09880 false false false 6614297 6614297 33362020 17539243 15822777 13743897 13242406 501491 15508057 10237932 5270125 28208690 6146714 GOVERNMENT LOAN PROGRAM 1768440 1768440 X 40472048 5780362 26797 5807159 34664889 16674211 16674211 51339100 29372593 26797 26797 29345796 16644569 16644569 45990365 Part V, Line 4: Intended uses of the endowment fund. CALIFORNIA WESTERN SCHOOL OF LAW'S ENDOWMENT CONSISTS OF A NUMBER OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT ASSETS PROVIDE A PREDICTABLE STREAM OF FUNDING FOR THESE PURPOSES INCLUDING SCHOLARSHIPS FOR STUDENTS, STUDIES IN SELECT LEGAL PROGRAMS, RESEARCH FUNDS FOR PROFESSORS AND OTHER OPERATIONAL COSTS AS DETERMINED BY THE BOARD OF TRUSTEES. Part X : FIN48 Footnote The School is exempt from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code and is also exempt from state income tax. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification No. 740-10, Accounting for Uncertainties in Income Taxes, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The School has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENT EXPENSE $26797 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S PERKINS LOAN FUND REVENUE $35317 SCHOLARSHIPS $16638894 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENT EXPENSES $26797 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S PERKINS LOAN FUND EXPENSE $5675 SCHOLARSHIPS $16638894 true true false true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized CALIFORNIA WESTERN SCHOOL OF LAW (THE SCHOOL) CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS NATIONWIDE AND FROM A LARGE GEOGRAPHIC SECTION OF CALIFORNIA. IN ADDITION, THE SCHOOL DRAWS MANY INTERNATIONAL STUDENTS TO ITS PROGRAM OF LEGAL EDUCATION. THE SCHOOL FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS AND CURRENTLY ENROLLS MEANINGFUL NUMBERS OF RACIAL MINORITY STUDENTS. THE SCHOOL DOES NOT PUBLISH ITS RACIALLY NONDISCRIMINATORY POLICY IN A NEWSPAPER OF GENERAL CIRCULATION DUE TO THE LARGE GEOGRAPHIC REGION FROM WHICH APPLICANTS ARE DRAWN. HOWEVER, THE SCHOOL'S BULLETIN, BROCHURES, PROMOTIONAL LITERATURE AND WEBSITE CLEARLY SET FORTH THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY.STATEMENT OF NON-DISCRIMINATION:CALIFORNIA WESTERN SCHOOL OF LAW DOES NOT DISCRIMINATE ON THE BASIS OF AGE; ANCESTRY; CITIZENSHIP STATUS; COLOR; CREED; DISABILITY OR MEDICAL CONDITION; GENDER; PREGNANCY, CHILDBIRTH OR RELATED MEDICAL CONDITIONS; GENDER IDENTITY OR EXPRESSION; MARITAL, MILITARY OR PARENTAL STATUS; NATIONAL ORIGIN; RACE; RELIGION; SEXUAL ORIENTATION, OR ANY OTHER BASIS PROHIBITED BY LAW. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency THE SCHOOL PARTICIPATES IN THE FEDERAL WORK-STUDY AND PERKINS LOAN FUND PROGRAMS. IN ADDITION, THE SCHOOL PARTICIPATES IN THE FEDERAL DIRECT STUDENT LOAN PROGRAM WHICH INCLUDES FEDERAL STAFFORD LOANS AND GRAD PLUS FEDERAL LOANS. true C. AMERICA & CARIBBEAN 0 0 INVESTMENTS 1650533 NORTH AMERICA 0 0 Program Services ACCESO CAP 90435 NORTH AMERICA 0 16 Program Services MEXICO RULE OF LAW 1027014 16 16 2767982 2767982 SCHOLARSHIPS NORTH AMERICA 7 10010 TUITION REMISSION CURRENT RATE false false false false true false false CA CT F/R Event 75958 75958 26797 75958 75958 26797 26797 -26797 true 0 0 SCHOLARSHIPS 599 63500 16628885 BASED UPON CURRENT RATES TUITION REMISSION STIPENDS 102 160429 Grantmaker's Description of How Grants are Used Procedure for Monitoring the Use of Grant FundsJD ADMISSIONS SCHOLARSHIPS:JD ADMISSIONS SCHOLARSHIPS ARE AWARDED PRIMARILY BASED ON ACADEMIC MERIT (I.E. LSAT AND/OR GRE SCORE AND CUMULATIVE UNDERGRADUATE GRADE POINT AVERAGE). THERE IS NO SEPARATE APPLICATION (BEYOND THE APPLICATION FOR ADMISSION) REQUIRED FOR MOST OF THE SCHOLARSHIPS. UPPER DIVISION SCHOLARSHIPS:CALIFORNIA WESTERN SCHOOL OF LAW OFFERS TWO UPPER DIVISION SCHOLARSHIPS THAT ARE AWARDED TO STUDENTS FOR THEIR SECOND AND THIRD YEAR OF LAW SCHOOL. THE ACADEMIC MERIT SCHOLARSHIP IS AWARDED BASED UPON A STUDENTS ACADEMIC PERFORMANCE AND RANK AMONG ELIGIBLE STUDENTS AT THE COMPLETION OF THE FIRST AND SECOND YEARS OF LAW SCHOOL, RESPECTIVELY. ACADEMIC MERIT SCHOLARSHIPS ARE AWARDED TO THE TOP 40% OF THE ELIGIBLE GROUP. THE DEAN'S DIVERSITY, SERVICE, AND LEADERSHIP SCHOLARSHIP IS AWARDED TO STUDENTS AT THE COMPLETION OF THE FIRST AND SECOND YEARS OF LAW SCHOOL, RESPECTIVELY. IT IS AWARDED THROUGH A COMPETITIVE APPLICATION PROCESS THAT PRIORITZES AN APPLICANTS SERVICE AND LEADERSHIP TO DIVERSE COMMUNITIES. THE NUMBER OF SCHOLARSHIPS OFFERED EACH YEAR VARIES, BASED ON THE NUMBER OF ELIGIBLE STUDENTS AND THE AVAILABILITY OF FUNDS.LL.M./M.C.L. SCHOLARSHIPS:SCHOLARSHIPS FOR OUR ON-CAMPUS LL.M/M.C.L PROGRAM ARE AWARDED TO THE SCHOOL'S MOST ACADEMICALLY OUTSTANDING APPLICANTS BASED UPON ACADEMIC CREDENTIALS, RELEVANT WORK EXPERIENCE, IMPRESSIVE ACADEMIC AND PROFESSIONAL RECOMMENDATIONS, AND STRONG COMMAND OF ENGLISH (AS EVIDENCED BY QUALITY WRITING ON THE APPLICANT'S PERSONAL STATEMENT AND BY THE APPLICANT'S "TEST OF ENGLISH AS A FOREIGN LANGUAGE"("TOEFL") SCORE).SPANISH ON-LINE LL.M. PROGRAM SCHOLARSHIPS:STUDENTS ENROLLED IN THE SCHOOL'S SPANISH ON-LINE LL.M. PROGRAM MAY APPLY FOR A SCHOLARSHIP IF THEY DEMONSTRATE A COMMITMENT TO TRIAL ADVOCACY, EDUCATION, AND JUSTICE SYSTEM REFORMS. IN ADDITION, STUDENTS IN THIS PROGRAM MAY ALSO RECEIVE A SMALL SCHOLARSHIP IF THEY GRADUATED FROM A SCHOOL IN MEXICO THAT HAS A COOPERATION AGREEMENT (A "CONVENIO") WITH CALIFORNIA WESTERN SCHOOL OF LAW. X X X true true X X X X false false false false false false false true false BONNIE OIKING LIANG FORMER CFO 174287 811 6050 10626 191774 BRUCE E MACDONALD VP OF INST ADV 188546 811 8000 262 197619 DANIEL B YEAGER PROF. OF LAW 211404 811 8000 43947 264162 David Blake VP of Admin 231123 811 8000 2665 242599 HANNAH BRENNER JOHNSON VICE DEAN 216471 11814 7961 31638 267884 JUSTIN BROOKS PROF. OF LAW 185106 811 8000 30437 224354 LAURA M PADILLA PROF OF LAW 175460 10811 8000 19524 213795 NIELS SCHAUMANN FORMER PRES/DEAN 339436 35601 8000 42550 425587 PHILLIP T GRAGG ASSOC DEAN INFO 195401 11348 7913 13980 228642 ROBERT A BOHRER PROF OF LAW 184733 811 8000 2634 196178 SEAN SCOTT PRES & DEAN 141363 27083 5873 13104 187423 THOMAS D BARTON PROF. OF LAW 147300 811 8000 23720 179831 Part I, Line 1a: Relevant information in regards to selections on 1a. THE PRESIDENT & DEAN, SEAN SCOTT, RECEIVED AN AUTOMOBILE AND HOUSING ALLOWANCE PER THE TERMS OF HER EMPLOYMENT CONTRACT PAID TO HER VIA PAYROLL AND INCLUDED AS W-2 REPORTABLE WAGES. Part I, Line 7: Non-Fixed payments not listed above THE SCHOOL DID PROVIDE FOR PERFORMANCE BONUSES OR STIPENDS TO EMPLOYEES DURING THE CALENDAR YEAR 2020. HANNAH BRENNER OFFICER RELOCATION X 60000 20000 false true true 20000 X 6 59565 FMV false false false Form 990, Part VI, Line 5: Description of Material Diversion of Assets The School was a victim of a single instance of wire fraud in the amount of $299,000 in September 2020. The School hired an outside firm to conduct a thorough investigation and corrective action was taken. We were unable to recover the funds through our financial institution, however we did receive $218,000 from insurance claims. Form 990, Part VI, Line 11b: Form 990 Review Process THE DRAFT FORM 990 IS DISTRIBUTED TO, AND REVIEWED BY, THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. THIS REVIEW CONSISTS OF INDIVIDUAL COMMITTEE MEMBER REVIEW, AN OVERVIEW OF THE DRAFT BY THE CFO AND A QUESTION AND ANSWER PERIOD DURING A COMMITTEE MEETING. A FINAL DRAFT WITH ANY APPLICABLE CHANGES FROM THE FINANCE COMMITTEE REVIEW IS DISTRIBUTED TO THE BOARD OF TRUSTEES BEFORE BEING SUBMITTED TO THE IRS. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts EACH YEAR, THE OFFICERS, TRUSTEES, KEY EMPLOYEES AND CERTAIN OTHER EMPLOYEES OF CWSL ARE ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY AND TO COMPLETE THE ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. A CHECKLIST IS MAINTAINED TO MONITOR COMPLETION OF THE FORM AND TO TRACK ATTEMPTS TO OBTAIN THE DISCLOSURE FORMS FROM ALL LISTED INDIVIDUALS. THE COMPLETED FORMS ARE REVIEWED BY THE CHAIRMAN OF THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES AND THE CFO. ANY DISCLOSED CONFLICT OF INTEREST OR POTENTIAL FOR THE APPEARANCE OF A CONFLICT OF INTEREST IS DISCUSSED WITH THE APPLICABLE PARTIES. IF ANY ACTION IS REQUIRED, A PLAN IS DEVELOPED TO ADDRESS THE ISSUE.IN ADDITION, OUR CONFLICT OF INTEREST POLICY REQUIRES IMMEDIATE DISCLOSURE OF ANY NEW/MODIFIED CONFLICT OF INTEREST OR APPEARANCE OF A CONFLICT OF INTEREST TO AN APPROPRIATE PARTY AT THE ORGANIZATION. THE NEW INFORMATION IS THEN REVEIWED AND ANY APPLICABLE ACTION PLAN DEVELOPED AS DISCUSSED ABOVE. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management SEE EXPLANATION INCLUDED AT PART VI, LINE 15B Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees THE COMPENSATION OF THE OFFICERS OF THE ORGANIZATION AND KEY EMPLOYEES ARE REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. VARIOUS COMPARABILITY DATA IS USED TO DETERMINE THE REASONABLENESS OF THE RECOMMENDED COMPENSATION. THE COMPARABILITY DATA INCLUDES: SALARY SURVEYS FROM VARIOUS SOURCES, FORM 990 COMPENSATION DATA FROM OTHER COMPARABLE ORGANIZATIONS AND OTHER INDUSTRY SPECIFIC ARTICLES/PUBLICATIONS. THE MINUTES OF THIS MEETING DETAIL THE MEMBERS PRESENT, THEIR VOTE ON COMPENSATION, THE DOCUMENTS REVIEWED TO DETERMINE REASONABLENESS OF THE COMPENSATION, THE TERMS OF THE APPROVED COMPENSATION, THE DATE APPROVED, THE INDEPENDENCE OF THE BOARD MEMBERS, AND ANY DELIBERATION. THE MINUTES ARE COMPLETED AND APPROVED IN A TIMELY FASHION. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Other Changes In Net Assets Or Fund Balances - Other Decreases PERKINS LOAN FUND RECLASS(NET- REV LESS EXP) = -$29642 FORM 990, PART XI - OTHER CHANGES IN NET ASSETS THIS FIGURE INCLUDES AMOUNTS THAT ARE NOT REFLECTED IN THE TAX RETURN DETAIL OF REVENUES AND EXPENSES AS FOLLOWS:PERKINS LOAN FUND RECLASS (29,642)THE SCHOOL SERVES AS AN AGENT FOR THE FEDERAL GOVERNMENT IN ADMINISTERING THE PERKINS STUDENT FINANCIAL AID PROGRAM, WHICH HAS NOW BEEN SUNSETTED. THEREFORE, THE PERKINS LOAN FUND PROGRAM ACTIVITY IS NOT REFLECTED IN THE SCHOOL'S REVENUE AND EXPENSE TOTALS. THE ACTIVITY IS RECORDED ON THE BALANCE SHEET OF THE SCHOOL AND MUST THEREFORE BE REFLECTED AS AN ADJUSTMENT TO THE TAX RETURN NET ASSET RECONCILIATION HEREON. CONSORTIUM FOR INNOVATIVE LEGAL ED 225 CEDAR ST SAN DIEGO CA 92101 411884496 EDUCATIONAL PROGRAMS DE 501(C)(3) 509(A) T. II NA false false false false false false false false false false false false false false false false false false false false