SOUTHWESTERN LAW SCHOOL: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHWESTERN LAW SCHOOL (EIN 95-1246140)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-14
- IRS object ID
- 201521349349308877
- Schema version
- 2013v4.0
- 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 D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-14T18:37:37-07:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 2137386818 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 Wilshire Blvd | AddressLine1 |
| City | Los Angeles | City |
| State | CA | State |
| ZIP Code | 900101106 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Paul J Kalush III | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 2137385722 | PhoneNum |
| Signature | 2015-05-14 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Susan Westerberg Prager | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 Wilshire Blvd | AddressLine1 |
| City | Los Angeles | City |
| State | CA | State |
| ZIP Code | 900101106 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $54,273,845 | 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 | The mission of Southwestern Law School is to produce highly skilled graduates who are capable of integrating theory and practice to meet the challenges of the twenty-first century. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 688 | TotalEmployeeCnt |
| Total Volunteers | 31 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,426,152 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,144,763 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $43,761,301 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $47,861,875 | CYProgramServiceRevenueAmt |
| PY Investment Income | $401,175 | PYInvestmentIncomeAmt |
| CY Investment Income | $583,265 | CYInvestmentIncomeAmt |
| PY Other Revenue | $127,907 | PYOtherRevenueAmt |
| CY Other Revenue | $436,441 | CYOtherRevenueAmt |
| PY Total Revenue | $45,716,535 | PYTotalRevenueAmt |
| CY Total Revenue | $51,026,344 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,479,215 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $8,198,759 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $23,819,420 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $24,275,531 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $59,400 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $373,781 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,725,675 | PYOtherExpensesAmt |
| CY Other Expenses | $15,718,127 | CYOtherExpensesAmt |
| PY Total Expenses | $45,083,710 | PYTotalExpensesAmt |
| CY Total Expenses | $48,192,417 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $632,825 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,833,927 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $100,188,654 | TotalAssetsBOYAmt |
| Total Assets EOY | $102,463,837 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $48,422,422 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $45,174,419 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $51,766,232 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $57,289,418 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The mission of Southwestern Law School is to produce highly skilled graduates who are capable of integrating theory and practice to meet the challenges of the twenty-first century. Through excellent faculty committed to promoting the highest level of professionalism, Southwestern seeks to create a vibrant academic community with a student-centered approach to legal education. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $37,631,035 | ExpenseAmt |
| Grant | $8,198,759 | GrantAmt |
| Revenue | $47,861,875 | RevenueAmt |
| Desc | Higher Education: Four JD programs are offered: a three-year, full-time day program; a four-year, part-time evening program; PLEAS, a four-year, part-time program for students with child-care responsibilities; and SCALE, an accelerated two-Year, full-time program featuring small classes, practical skills training, and real-world experience. LLM programs are also offered in general law studies and entertainment law. Southwestern maintains an average class size of 1,000-1,100 students. | Desc |
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $37,631,035 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | 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 | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | 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 | 1716 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 688 | 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 |
| 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 | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | 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 | 0 | 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 | Paul J Kalush III | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2137386818 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 Wilshire Blvd | AddressLine1 |
| City | Los Angeles | City |
| State | CA | State |
| ZIP Code | 900101106 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| Thomas H Hoberman | |||||||||
| Chair of the Board of Trustees | 1 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Michael J Downer | |||||||||
| Vice Chair of the Board of Trustees | 0.8 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Julie K Xanders | |||||||||
| Vice Chair of the Board of Trustees | 0.8 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Daphne M Anneet | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Paul Aronzon | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Michael E Cahill | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Phyllis Cheng | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Dennis PR Codon | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Thomas L Driscoll | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Darin J Feinstein | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Rory M Hernandez | |||||||||
| Board Member | 0.4 | Yes (X) | $0 | $0 | $0 | ||||
| Anthony Kidd | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Lauren B Leichtman | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Wayne Levin | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Hon Ronald SW Lew | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Roger Lowenstein | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Sanford P Paris | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Daniel M Petrocelli | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Hon Robert H Philibosian | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| John A Schulman | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Larraine Segil | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $1,000 | $0 | $0 | |||
| John Spirtos | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Robert G van Schoonenberg | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Hon Arleigh M Woods | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Heidi Yoshioka | |||||||||
| Board Member | 0.4 | 0 | Yes (X) | $750 | $0 | $0 | |||
| Steven P Byrne | |||||||||
| Special Advisor to the Board of Trustees | 0.4 | Yes (X) | $750 | $0 | $0 | ||||
| Susan W Prager | |||||||||
| Dean/CEO | 40 | 0 | Yes (X) | $56,320 | $0 | $116 | |||
| Austen L Parrish | |||||||||
| Interim Dean/CEO | 40 | 0 | Yes (X) | $270,024 | $0 | $43,575 | |||
| Janice Manis | |||||||||
| Chief Operating Officer | 40 | 0 | Yes (X) | $191,758 | $0 | $19,305 | |||
| Paul J Kalush III | |||||||||
| Chief Financial Officer | 40 | 0 | Yes (X) | $168,680 | $0 | $22,672 | |||
| Janis K Yokoyama | |||||||||
| Corporate Secretary | 40 | 0 | Yes (X) | $142,998 | $0 | $14,575 | |||
| Debra L Bassett | |||||||||
| Faculty | 40 | 0 | $224,743 | $0 | $20,575 | Yes (X) | |||
| Arthur F McEvoy | |||||||||
| Faculty | 40 | 0 | $220,078 | $0 | $20,335 | Yes (X) | |||
| John Tehranian | |||||||||
| Faculty | 40 | 0 | $217,715 | $0 | $26,847 | Yes (X) | |||
| Robert C Lind | |||||||||
| Faculty | 40 | 0 | $212,671 | $0 | $43,907 | Yes (X) | |||
| Steven G Krone | |||||||||
| Faculty | 40 | 0 | $207,278 | $0 | $33,428 | Yes (X) | |||
| Bryant G Garth | |||||||||
| Former Dean & Chief Exective Officer | 40 | 0 | $198,786 | $0 | $23,645 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,113,551 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $268,980 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 80 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2 |
|---|---|---|---|---|---|---|
| Kensington Caterers | ||||||
| 5556 West Washington Blvd | Los Angeles | CA | 90016 | Catering | $265,339 | |
| Grant Thornton LLP | ||||||
| 1000 Wilshire Blvd | Los Angeles | CA | 90017 | Accounting Services | $137,329 | Suite 300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $35,975 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $425,440 | GovernmentGrantsAmt |
| All Other Contributions | $1,683,348 | AllOtherContributionsAmt |
| Noncash Contributions | $108,809 | NoncashContributionsAmt |
| Total Contributions | $2,144,763 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Student Tuition & Fees | 611310 | $46,090,573 | $46,090,573 | $0 | $0 |
| Student Housing Revenue | 611710 | $1,563,544 | $1,563,544 | $0 | $0 |
| Interest Earned on Student Loans | 611710 | $127,376 | $127,376 | $0 | $0 |
| Sales and Services of Educational Departments | 611710 | $54,888 | $54,888 | $0 | $0 |
| Federal Workstudy Off-Campus | 611710 | $25,494 | $25,494 | $0 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $47,861,875 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $622,755 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $622,755 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,251,298 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,681,730 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$430,432 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$430,432 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$430,432 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,507,874 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,547,364 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$39,490 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$39,490 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$39,490 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $8,630 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $35,975 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $18,407 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$9,777 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$9,777 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Student Convenience (i.e. Parking) | 812930 | $564,273 | $0 | $0 | $564,273 |
| Conference Revenue | 611710 | $180,004 | $180,004 | $0 | $0 |
| Journal of Legal Education Subsidy | 611310 | $22,500 | $0 | $0 | $22,500 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $109,873 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $109,873 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $876,650 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51,026,344 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,041,879 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $839,702 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,198,759 | TotalAmt |
| Program Services | $8,198,759 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $948,157 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $907,795 | ManagementAndGeneralAmt |
| Fundraising | $40,362 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $338,366 | TotalAmt |
| Program Services | $338,366 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,307,327 | TotalAmt |
| Program Services | $14,981,654 | ProgramServicesAmt |
| Management And General | $3,164,647 | ManagementAndGeneralAmt |
| Fundraising | $161,026 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,334,741 | TotalAmt |
| Program Services | $1,073,193 | ProgramServicesAmt |
| Management And General | $247,055 | ManagementAndGeneralAmt |
| Fundraising | $14,493 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,950,862 | TotalAmt |
| Program Services | $1,498,048 | ProgramServicesAmt |
| Management And General | $429,690 | ManagementAndGeneralAmt |
| Fundraising | $23,124 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,396,078 | TotalAmt |
| Program Services | $1,089,619 | ProgramServicesAmt |
| Management And General | $296,175 | ManagementAndGeneralAmt |
| Fundraising | $10,284 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,565 | TotalAmt |
| Program Services | $209,565 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,012 | TotalAmt |
| Program Services | $16,602 | ProgramServicesAmt |
| Management And General | $44,410 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,888 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $128,888 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $723,372 | TotalAmt |
| Program Services | $229,380 | ProgramServicesAmt |
| Management And General | $450,888 | ManagementAndGeneralAmt |
| Fundraising | $43,104 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400,500 | TotalAmt |
| Program Services | $242,295 | ProgramServicesAmt |
| Management And General | $149,279 | ManagementAndGeneralAmt |
| Fundraising | $8,926 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,775,897 | TotalAmt |
| Program Services | $337,004 | ProgramServicesAmt |
| Management And General | $1,433,094 | ManagementAndGeneralAmt |
| Fundraising | $5,799 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,570 | TotalAmt |
| Program Services | $17,803 | ProgramServicesAmt |
| Management And General | $11,767 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,069 | TotalAmt |
| Program Services | $2,069 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,382,452 | TotalAmt |
| Program Services | $2,118,876 | ProgramServicesAmt |
| Management And General | $1,263,576 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $992,008 | TotalAmt |
| Program Services | $926,452 | ProgramServicesAmt |
| Management And General | $52,635 | ManagementAndGeneralAmt |
| Fundraising | $12,921 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $882,796 | TotalAmt |
| Program Services | $573,742 | ProgramServicesAmt |
| Management And General | $255,312 | ManagementAndGeneralAmt |
| Fundraising | $53,742 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,546,620 | TotalAmt |
| Program Services | $1,421,581 | ProgramServicesAmt |
| Management And General | $125,039 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,223,720 | TotalAmt |
| Program Services | $2,134,827 | ProgramServicesAmt |
| Management And General | $1,088,893 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $212,585 | TotalAmt |
| Program Services | $123,919 | ProgramServicesAmt |
| Management And General | $88,666 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Library Books & Course Materials | $1,639,779 | $1,639,779 | $0 | $0 |
| Winter Intersession Program Expenses | $178,080 | $178,080 | $0 | $0 |
| Orientation & Graduation | $109,620 | $109,620 | $0 | $0 |
| Loan Bad Debt | $104,826 | $104,826 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,768 | TotalAmt |
| Program Services | $64,976 | ProgramServicesAmt |
| Management And General | $49,792 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,192,417 | TotalAmt |
| Program Services | $37,631,035 | ProgramServicesAmt |
| Management And General | $10,187,601 | ManagementAndGeneralAmt |
| Fundraising | $373,781 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,580,440 | BOYAmt |
| EOY | $703,638 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,207,800 | BOYAmt |
| EOY | $9,200,547 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,087,534 | BOYAmt |
| EOY | $2,529,050 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $506,834 | BOYAmt |
| EOY | $705,130 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,817,511 | BOYAmt |
| EOY | $1,627,824 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $102,366,015 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $45,000,713 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,528,621 | BOYAmt |
| EOY | $57,365,302 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,804,793 | BOYAmt |
| EOY | $18,975,506 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,343,024 | BOYAmt |
| EOY | $11,054,780 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $312,097 | BOYAmt |
| EOY | $302,060 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,188,654 | BOYAmt |
| EOY | $102,463,837 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,786,988 | BOYAmt |
| EOY | $5,321,365 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,968,100 | BOYAmt |
| EOY | $1,703,918 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,572,426 | BOYAmt |
| EOY | $28,033,016 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,094,908 | BOYAmt |
| EOY | $10,116,120 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,422,422 | BOYAmt |
| EOY | $45,174,419 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,136,425 | BOYAmt |
| EOY | $40,184,615 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,342,538 | BOYAmt |
| EOY | $5,668,024 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,287,269 | BOYAmt |
| EOY | $11,436,779 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,766,232 | BOYAmt |
| EOY | $57,289,418 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,188,654 | BOYAmt |
| EOY | $102,463,837 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,833,927 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,689,259 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | 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 D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,324,682 | BeginningYearBalanceAmt |
| Contributions | $556,617 | ContributionsAmt |
| Investment Earnings Or Losses | $2,195,579 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $340,910 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $13,735,968 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,638,928 | BeginningYearBalanceAmt |
| Contributions | $359,132 | ContributionsAmt |
| Investment Earnings Or Losses | $1,667,062 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $340,440 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $11,324,682 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,756,734 | BeginningYearBalanceAmt |
| Contributions | $499,512 | ContributionsAmt |
| Investment Earnings Or Losses | -$307,848 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $309,470 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $9,638,928 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,609,194 | BeginningYearBalanceAmt |
| Contributions | $277,985 | ContributionsAmt |
| Investment Earnings Or Losses | $1,167,535 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $297,980 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $9,756,734 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,502,693 | BeginningYearBalanceAmt |
| Contributions | $429,538 | ContributionsAmt |
| Investment Earnings Or Losses | $750,903 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $73,940 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $8,609,194 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0 | 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 | $2,373,648 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $6,048,180 | OtherCostOrOtherBasisAmt |
| Book Value | $8,421,828 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $5,865,261 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $75,772,155 | OtherCostOrOtherBasisAmt |
| Depreciation | $34,823,211 | DepreciationAmt |
| Book Value | $46,814,205 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $6,800 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $3,870,665 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,252,499 | DepreciationAmt |
| Book Value | $624,966 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $8,429,306 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,925,003 | DepreciationAmt |
| Book Value | $1,504,303 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $57,365,302 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Student Loans | Desc |
| Book Value | $11,054,780 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $11,054,780 | TotalBookValueProgramRltdAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Advances for Student Loans (Perkins) | $8,959,898 |
| Lease Payable | $1,000,952 |
| Deferred Rent - Land | $155,270 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $10,116,120 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $46,438,228 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,689,259 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Recoveries Prior Year Grants | $0 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $2,689,259 | RevenueNotReportedAmt |
| Revenue Subtotal | $43,748,969 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $0 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $7,277,375 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $7,277,375 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $51,026,344 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $40,915,042 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $0 | DonatedServicesUseFcltsAmt |
| Prior Year Adjustments | $0 | PriorYearAdjustmentsAmt |
| Losses Reported | $0 | LossesReportedAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $40,915,042 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $0 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $7,277,375 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $7,277,375 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $48,192,417 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 | Southwestern Law School's endowment fund primarily provides financial assistance in the form of scholarships to Southwestern law students. The endowment fund also provides Professorships for Southwestern faculty and supplemental operating income. |
| Schedule D, Part X, Line 2 | The Law School is exempt from federal income taxes pursuant to Section 501(c)(3) of the Internal Revenue Code. The Law School has received a favorable determination letter from the Internal Revenue Service indicating that they qualify for tax-exempt status. The Law School is also exempt from California income taxes under the related State provisions. Management believes that the Law School will continue to be exempt from taxes. As of July 1, 2010, the Law School adopted accounting guidance related to uncertain tax positions. In accordance with this guidance, management is required to determine whether a tax position of the Law School is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. Derecognition of a tax benefit previously recognized could result in the Law School recording a tax liability that would reduce net assets. The Law School has reviewed all significant tax positions for material tax jurisdictions including the U.S. federal and California state tax jurisdictions for which the statute of limitations remained open which is generally three years for federal and state taxes and four years for California. The open tax years are 2010 through 2014 for federal and 2009 through 2014 for California tax years and determined there were no material unrecognized tax benefits. However, the statue can be extended if there was a failure to file a necessary tax return. In addition, there have been no material changes in unrecognized benefits since July 1, 2013, nor are any anticipated in the 12 months following June 30, 2014. However, management's conclusions regarding this policy may be subject to review and adjustment at a later date based on factors including, but not limited to, on-going analyses of and changes to tax laws, regulations and interpretations thereof. There have been no related tax penalties or interest, which would be classified as operating or interest expense in the statement of operations. |
| Schedule D, Part XI, Line 4b | Financial statements include student financial aid of $7,277,375 as a reduction of revenue while the 990 records this amount as an expense. |
| Schedule D, Part XII, Line 4b | Financial statements include student financial aid of $7,277,375 as a reduction of revenue while the 990 records this amount as an expense. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 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 internet at http://www.swlaw.edu/about/nondiscrimination/ and in the school catalog. |
| Schedule E, Part I, Line 6 | The law school currently receives funding for the Federal Workstudy program. The school also participated in the Federal Perkins revolving loan program. Both the Federal Workstudy program and the Federal Perkins revolving loan program provide financial assistance to Southwestern law School students. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Awards Recognition Reception & Silent Auction | NameOfEvent1Amt |
| Gross Receipts Event1 | $44,605 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $35,975 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $8,630 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $200 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $0 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $13,329 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $4,878 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $0 | OtherDirectExpensesEvent1Amt |
| Food And Beverage Other Events | $0 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $0 | EntertainmentOtherEventsAmt |
| Gross Receipts Total | $44,605 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $35,975 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $8,630 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $0 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $200 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $0 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $13,329 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $4,878 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $0 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $18,407 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$9,777 | 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 | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|
| Scholarship Awards | 438 | $7,559,812 | |
| Federal Workstudy Grants | 263 | $455,317 | $0 |
| Faculty Research Grants | 19 | $145,830 | $0 |
| Professorships | 4 | $37,800 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | Southwestern Law School offers a number of scholarships from income provided by gifts from donors as well as its own general funds. Qualifications for amounts of scholarships vary, but the determination of awards is generally based on financial need and scholastic achievement, as well as the amount of funds available. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | 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 (10 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Austen L Parrish | ||||||||||||||
| Interim Dean/CEO | $194,011 | $0 | $25,000 | $0 | $51,013 | $0 | $22,950 | $0 | $20,625 | $0 | $313,599 | $0 | $0 | $0 |
| Bryant G Garth | ||||||||||||||
| Former Dean & Chief Exective Officer | $188,786 | $0 | $0 | $0 | $10,000 | $0 | $18,000 | $0 | $5,645 | $0 | $222,431 | $0 | $0 | $0 |
| Janice Manis | ||||||||||||||
| Chief Operating Officer | $173,378 | $0 | $0 | $0 | $18,380 | $0 | $17,415 | $0 | $1,890 | $0 | $211,063 | $0 | $0 | $0 |
| Paul J Kalush III | ||||||||||||||
| Chief Financial Officer | $158,280 | $0 | $0 | $0 | $10,400 | $0 | $15,300 | $0 | $7,372 | $0 | $191,352 | $0 | $0 | $0 |
| Janis K Yokoyama | ||||||||||||||
| Corporate Secretary | $128,548 | $0 | $0 | $0 | $14,450 | $0 | $13,005 | $0 | $1,570 | $0 | $157,573 | $0 | $0 | $0 |
| Robert C Lind | ||||||||||||||
| Faculty | $163,771 | $0 | $0 | $0 | $48,900 | $0 | $19,710 | $0 | $24,197 | $0 | $256,578 | $0 | $0 | $0 |
| Debra L Bassett | ||||||||||||||
| Faculty | $188,243 | $0 | $0 | $0 | $36,500 | $0 | $20,250 | $0 | $325 | $0 | $245,318 | $0 | $0 | $0 |
| John Tehranian | ||||||||||||||
| Faculty | $186,215 | $0 | $0 | $0 | $31,500 | $0 | $19,710 | $0 | $7,137 | $0 | $244,562 | $0 | $0 | $0 |
| Steven G Krone | ||||||||||||||
| Faculty | $204,778 | $0 | $0 | $0 | $2,500 | $0 | $0 | $0 | $33,428 | $0 | $240,706 | $0 | $0 | $0 |
| Arthur F McEvoy | ||||||||||||||
| Faculty | $195,053 | $0 | $0 | $0 | $25,025 | $0 | $19,845 | $0 | $490 | $0 | $240,413 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a | Social club dues of $2,688 were paid by the organization to allow Dean/CEO of the organization to network so as to publicly advance the Law School. This amount was not treated as reportable compensation. The Dean/CEO also received an annual automobile allowance of $6,000 and a $10,000 allowance for community affairs which advance the Law School's interest in the community. These amounts were treated as reportable compensation and were part of the Dean/CEO employment contract which was approved by the Law School's Board of Trustees. |
| Schedule J, Part I, Line 1b | Social club dues (in this case $2,688) are paid by the organization as a business expense as they provide professional networking opportunities which increases the public's awareness of the institution. |
| Schedule J, Part I, Line 3 | The Board of Trustees meets to determine the compensation package for Southwestern's Dean/CEO. Form 990s of other organizations as well as compensation surveys are used to determine the Dean/CEO's salary. The Board considers Southwestern's internal budgeted salary increase in conjunction with the other salary information listed above to target a responsible compensation package. The Board of Trustees approves the compensation package. This process takes place annually. |
| Schedule J, Part I, Line 7 | The Interim Dean/CEO was eligible for an annual discretionary bonus. The Board of Trustees confers and determines, in its sole discretion, whether a bonus for prior year service will be awarded. The Board of Trustees considers the Dean/CEO's record of service and contributions, if any, to the improvement of the Law school's graduate bar passage rates, fundraising and endowment enhancement, enhancement of the visibility, reputation and stature of the Law School in the community, success in faculty hiring, improvement in the law School's ranking by nationally recognized organizations and progress in executing the Law School's Strategic Plan. |
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 1994 bonds (Original issue date of 10/01/94). | 0 | 0 | 0 |
| California Municipal Finance Authority | ||||||||
| B | 201563466 | 13048TMA8 | 2011-10-27 | $20,839,207 | To finance the design and construction of a student housing facility | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Substantial CompletionSubstantialCompletionYr |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $4,885,000 | $0 | $12,628,218 | $0 | $0 | $0 | $228,389 | $0 | $0 | $0 | $12,399,828 | $0 | 0 | Yes (1) | Yes (1) | Yes (1) | |
| B | $0 | $0 | $20,839,207 | $1,609,750 | $2,282,631 | $0 | $416,770 | $0 | $0 | $16,530,056 | $0 | $0 | 0 | 0 | Yes (1) | Yes (1) | 2013 |
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 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 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 | Schedule K, Part IV, Line 2c-05/29/2003 12,283,629 California Educational Facilities Authority | FormAndLineReferenceDesc |
| Explanation | Arbitrage procedures were performed on October 9, 2008 and based on the findings there were no and will be no rebate liability for these bonds. There was no positive arbitrage earnings created with the refunding proceeds. There were not enough sale proceeds used for issuance costs to generate possible arbitrage during the computation period. The bond fund was a bona fide debt service fund and accordingly the bond fund is not subject to rebate. There was no reserve fund established for the bonds. There were not unexpended proceeds of the refunded bonds that could become transferred proceeds of the bonds. There were no replacement proceeds of the bonds. Due to all of these factors there is no rebate liability for these bonds. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Lisa Gear | |||
| Family Member of Paul Kalush, Chief Financial Officer | $102,852 | Employment Compensation | 0 |
| Dennis Yokoyama | |||
| Family Member of Janis Yokoyama, Corporate Secretary | $163,441 | Employment Compensation | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 9 | ContributionCnt |
| Noncash Contributions Rpt F990 | $108,809 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The 990 is prepared by management and is then reviewed by an independent accounting firm. The 990 is then 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 Trustee members and all officers on an annual basis which they are required to complete. Any conflicts of interest that might arise are subsequently discussed to determine whether appropriate action, if any, is warranted. |
| Form 990, Part VI, Section B, Line 15 | The compensation committee meets to determine the compensation package for Southwestern's Dean/CEO. Form 990s of other organizations as well as compensation surveys are used to determine the Dean/CEO's salary. The committee considers Southwestern's internal budgeted salary increase in conjunction with the other salary information listed above to target a responsible compensation package. The Board of Trustees approves the compensation package. This process is undertaken on an annual basis for our Dean/CEO. |
| Form 990, Part VI, Section C, Line 19 | These documents are not made available to the general public. |