Form 990 for tax year 2022
Filed by CALIFORNIA WESTERN SCHOOL OF LAW.
Totals
- Total revenue
- $47,305,666
- Total expenses
- $41,888,161
- Contributions and grants received
- $6,239,182
- Grants paid
- $14,491,975
- Program service revenue
- $40,092,049
- Investment income
- $1,007,539
- Other revenue
- -$33,104
- Total assets, end of year
- $73,544,749
- Total liabilities, end of year
- $13,533,430
- Net assets or fund balances, end of year
- $60,011,319
- Program services expenses (Part IX)
- $35,889,344
- Management and general expenses
- $5,358,236
- Fundraising expenses
- $640,581
- Program service expenses (Part III)
- $35,889,344
Program services were 85.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$106,486
-
1e · Government grants (contributions)
$1,250,143
-
1f · All other contributions, gifts and grants
$4,882,553
-
1g · Noncash contributions included above
$30,546
-
2a · Program service revenue: FEDERAL WORK STUDY
total $20,162 · related or exempt $20,162
-
2b · Program service revenue: FORFEITED DEPOSITS
total $39,000 · related or exempt $39,000
-
2c · Program service revenue: LAW REVIEW / LAW JOURNAL
total $7,246 · related or exempt $7,246
-
2d · Program service revenue: PERKINS BAD DEBT
total $732,308 · related or exempt $732,308
-
2e · Program service revenue: TUITION AND FEES
total $39,289,106 · related or exempt $39,289,106
-
2f · All other program service revenue
total $4,227 · related or exempt $4,227
-
3 · Investment income
total $786,758 · excluded $786,758
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7a · Gross sales of assets other than inventory
securities $3,123,273
-
7b · Less cost or other basis and sales expenses
securities $2,902,492
-
7c · Gain or loss
securities $220,781
-
7d · Net gain or loss
total $220,781 · excluded $220,781
-
8a · Fundraising events: gross income
$23,450
-
8a · Fundraising events: contributions included on line 1c
$106,486
-
8b · Fundraising events: direct expenses
$75,287
-
8c · Net income from fundraising events
total -$51,837 · excluded -$51,837
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: OTHER REVENUE
total $18,733 · related or exempt $18,733
-
11e · Other revenue, total
$18,733
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $14,490,985 · program services $14,490,985
-
3 · Grants to foreign organizations and individuals
total $990 · program services $990
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $1,381,441 · program services $453,061 · management and general $928,380
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $13,642,028 · program services $11,619,831 · management and general $1,644,388 · fundraising $377,809
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $1,876,057 · program services $1,511,428 · management and general $318,621 · fundraising $46,008
-
10 · Payroll taxes
total $1,149,676 · program services $941,730 · management and general $180,717 · fundraising $27,229
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $355,786 · program services $10,145 · management and general $345,641
-
11c · Fees: accounting
total $70,520 · program services $51,753 · management and general $17,061 · fundraising $1,706
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $3,116,531 · program services $2,125,099 · management and general $892,676 · fundraising $98,756
-
12 · Advertising and promotion
total $176,812 · program services $26,558 · management and general $148,860 · fundraising $1,394
-
13 · Office expenses
total $581,452 · program services $435,175 · management and general $124,689 · fundraising $21,588
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $969,515 · program services $835,163 · management and general $129,633 · fundraising $4,719
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $879,136 · program services $755,197 · management and general $99,572 · fundraising $24,367
-
20 · Interest
total $296,817 · program services $263,626 · management and general $31,958 · fundraising $1,233
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $1,946,505 · program services $1,728,843 · management and general $209,578 · fundraising $8,084
-
23 · Insurance
total $574,255 · program services $421,429 · management and general $138,933 · fundraising $13,893
-
24a · Other expenses: FEES, DUES & SUBSCRIPTIONS
total $265,050 · program services $124,858 · management and general $133,390 · fundraising $6,802
-
24b · Other expenses: MATERIALS, POSTAGE & PRINTING
total $114,600 · program services $93,468 · management and general $14,139 · fundraising $6,993
-
24c · Other expenses: PERKINS LOAN FUND
total $5 · program services $5
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $800,129 · end of year $1,078,003
-
2 · Savings and temporary cash investments
beginning of year $13,875,801 · end of year $12,892,821
-
3 · Pledges and grants receivable
beginning of year $968,068 · end of year $590,253
-
4 · Accounts receivable
beginning of year $300,065 · end of year $196,339
-
5 · Loans and receivables from officers and key people
beginning of year $250,000 · end of year $190,000
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
beginning of year $379,152 · end of year $351,570
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $1,117,670 · end of year $1,173,909
-
10a · Land, buildings and equipment: cost or other basis
$72,540,996
-
10b · Land, buildings and equipment: accumulated depreciation
$44,692,178
-
10c · Land, buildings and equipment, net
beginning of year $27,654,210 · end of year $27,848,818
-
11 · Investments: publicly traded securities
beginning of year $20,071,623 · end of year $25,050,311
-
12 · Investments: other securities
beginning of year $4,271,380 · end of year $4,172,725
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $2,760,752 · end of year $2,758,155
-
19 · Deferred revenue
beginning of year $643,841 · end of year $603,993
-
23 · Secured mortgages and notes payable
beginning of year $10,901,976 · end of year $9,833,827
-
25 · Other liabilities
beginning of year $1,566,791 · end of year $337,455
-
27 · Net assets without donor restrictions
beginning of year $43,491,037 · end of year $45,955,852
-
28 · Net assets with donor restrictions
beginning of year $10,323,701 · end of year $14,055,467
Mission and programs · 2022
Mission
CALIFORNIA WESTERN SCHOOL OF LAW IS AN INDEPENDENT, ABA/AALS AND WASC SENIOR COLLEGE AND UNIVERSITY COMMISSION (WSCUC) ACCREDITED S.D. 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.
Activities or mission (Part I)
CALIFORNIA WESTERN SCHOOL OF LAW IS AN INDEPENDENT, ABA/AALS AND WASC SENIOR COLLEGE AND UNIVERSITY COMMISSION (WSCUC) ACCREDITED S.D. 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.
-
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., DUAL J.D. /MBA, AND DUAL 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), COMMUNITY LAW PROJECT, NEW MEDIA RIGHTS, AND MORE. OUR CIP ATTORNEYS, STAFF AND CLINICAL STUDENTS HAVE HAD AMAZING SUCCESSES IN CHANGING PEOPLES LIVES. SINCE THE INCEPTION OF THE PROJECT, MORE THAN 35 INNOCENT PEOPLE HAVE BEEN FREED FROM PRISON FOR CRIMES THEY DID NOT COMMIT. 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 1,000 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 THOSE IN NEED WITH LEGAL MATTERS. LOCATED AT THE HEART OF SAN DIEGOS LEGAL, POLITICAL, AND JUDICIAL CENTER, CALIFORNIA WESTERN SCHOOL OF LAW MAINTAINS AN ANNUAL ENROLLMENT OF ABOUT 650 STUDENTS AND 150 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.
Expenses $35,889,344 · Grants $14,491,975 · Revenue $40,110,782
As filed on the 2022 return.
Listed in Part VII
-
Sean ScottSEAN SCOTT
PRES & DEAN
- Total calculated
- $390,207
- From this org
- $348,592
- From related orgs
- $0
- Other
- $41,615
- Hours/week
- 65
Schedule J breakdown matched by us
- Base
- $330,792
- Bonus
- not reported
- Other
- $17,800
- Deferred
- $8,000
- Nontaxable benefits
- $33,615
- Filer's total
- $390,207
-
H Brenner JohnsonH BRENNER JOHNSON
VICE DEAN
- Total calculated
- $266,832
- From this org
- $226,653
- From related orgs
- $0
- Other
- $40,179
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $203,428
- Bonus
- not reported
- Other
- $23,225
- Deferred
- $7,987
- Nontaxable benefits
- $32,192
- Filer's total
- $266,832
-
Justin BrooksJUSTIN BROOKS
PROF. OF LAW
- Total calculated
- $243,366
- From this org
- $211,108
- From related orgs
- $0
- Other
- $32,258
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $208,108
- Bonus
- not reported
- Other
- $3,000
- Deferred
- $8,000
- Nontaxable benefits
- $24,258
- Filer's total
- $243,366
-
Arthur H NeillARTHUR H NEILL
PROF. OF LAW
- Total calculated
- $239,931
- From this org
- $228,648
- From related orgs
- $0
- Other
- $11,283
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $228,648
- Bonus
- not reported
- Other
- not reported
- Deferred
- $8,000
- Nontaxable benefits
- $3,283
- Filer's total
- $239,931
-
Daniel B YeagerDANIEL B YEAGER
PROF. OF LAW
- Total calculated
- $239,224
- From this org
- $230,985
- From related orgs
- $0
- Other
- $8,239
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $230,985
- Bonus
- not reported
- Other
- not reported
- Deferred
- $8,000
- Nontaxable benefits
- $239
- Filer's total
- $239,224
-
Niels SchaumannNIELS SCHAUMANN
PROF. OF LAW
- Total calculated
- $233,400
- From this org
- $185,845
- From related orgs
- $0
- Other
- $47,555
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $185,845
- Bonus
- not reported
- Other
- not reported
- Deferred
- $8,000
- Nontaxable benefits
- $39,555
- Filer's total
- $233,400
-
Cynthia BertrandCYNTHIA BERTRAND
CFO
- Total calculated
- $224,936
- From this org
- $203,905
- From related orgs
- $0
- Other
- $21,031
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $203,905
- Bonus
- not reported
- Other
- not reported
- Deferred
- $8,000
- Nontaxable benefits
- $13,031
- Filer's total
- $224,936
-
David Blake
VP of Admin
- Total calculated
- $219,794
- From this org
- $207,199
- From related orgs
- $0
- Other
- $12,595
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $207,199
- Bonus
- not reported
- Other
- not reported
- Deferred
- $8,000
- Nontaxable benefits
- $4,595
- Filer's total
- $219,794
-
Phillip T GraggPHILLIP T GRAGG
ASSOC DEAN INFO
- Total calculated
- $216,749
- From this org
- $195,595
- From related orgs
- $0
- Other
- $21,154
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $195,595
- Bonus
- not reported
- Other
- not reported
- Deferred
- $8,000
- Nontaxable benefits
- $13,154
- Filer's total
- $216,749
-
William J AcevesWILLIAM J ACEVES
PROF. OF LAW
- Total calculated
- $210,493
- From this org
- $201,456
- From related orgs
- $0
- Other
- $9,037
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $197,456
- Bonus
- not reported
- Other
- $4,000
- Deferred
- $8,000
- Nontaxable benefits
- $1,037
- Filer's total
- $210,493
-
Susan Bisom-RappSUSAN BISOM-RAPP
VICE DEAN
- Total calculated
- $184,295
- From this org
- $176,708
- From related orgs
- $0
- Other
- $7,587
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $176,708
- Bonus
- not reported
- Other
- not reported
- Deferred
- $7,487
- Nontaxable benefits
- $100
- Filer's total
- $184,295
-
Jeffrey D Lewin EsqJEFFREY D LEWIN ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Robert K Scott EsqROBERT K SCOTT ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Jason S Bazar EsqJASON S BAZAR ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Roy Morrow Bell EsqROY MORROW BELL ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Gayle M Blatt EsqGAYLE M BLATT ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Patricia Becker EsqPATRICIA BECKER ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Thomas J Lofaro EsqTHOMAS J LOFARO ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Charles R Grebing EsqCHARLES R GREBING ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Kenneth L Greenman Jr EsqKENNETH L GREENMAN JR ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
D Russell Hymas EsqD RUSSELL HYMAS ESQ
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Salvador Hector Ochoa PhDSALVADOR HECTOR OCHOA PHD
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Mark P Mandell EsqMARK P MANDELL ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Sally Wong Avery EsqSALLY WONG AVERY ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Rahil K Swigart EsqRAHIL K SWIGART ESQ
Vice Chair
- Total calculated
- $0
- Hours/week
- 1
-
Michael J Whitton EsqMICHAEL J WHITTON ESQ
Chair
- Total calculated
- $0
- Hours/week
- 4
-
Duane W Layton EsqDUANE W LAYTON ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Lisa Dordoez PhDLISA DORDOEZ PHD
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Bruce E MacDonald EsqBRUCE E MACDONALD ESQ
Trustee
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Discretionary spending account
- 1a · Housing allowance or residence for personal use
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Form 990 of other organizations
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- 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's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
CONSORTIUM FOR INNOVATIVE LEGAL ED
501(C)(3) · EDUCATIONAL PROGRAMS · DE
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 10 June 2024
- IRS schema version
- 2022v5.0
- Source object
- 202431629349300308
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.