Nonprofit · EIN 95-2944594
CALIFORNIA WESTERN SCHOOL OF LAW
Tax-exempt · SAN DIEGO, CA 92101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $45,105,610 | $43,194,205 | $1,911,405 | $78,519,082 | $10,927,167 | $67,591,915 |
| July 31, 2024 | 990 | $46,171,819 | $41,949,225 | $4,222,594 | $77,247,675 | $12,493,803 | $64,753,872 |
| July 31, 2023 | 990 | $47,305,666 | $41,888,161 | $5,417,505 | $73,544,749 | $13,533,430 | $60,011,319 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $1,166,221
- of which government grants
- $457,311
- Program service revenue
- $41,806,256
- Investment income
- $2,123,984
- Net gain from sales of assets
- $788,271
- Net income from fundraising events
- -$21,532
- Other revenue
- $9,149
Expenses
- Grants and similar amounts paid
- $14,395,931
- Compensation of officers, directors and key employees
- $1,565,663
- Other salaries and wages
- $13,277,952
- Salaries, compensation and benefits (total)
- $17,858,188
- Professional fundraising fees
- $0
- Legal fees
- $307,670
- Accounting fees
- $80,918
- Occupancy
- $1,191,397
- Depreciation
- $2,274,234
- Program services (functional)
- $37,170,968
- Management and general (functional)
- $5,417,577
- Fundraising (functional)
- $605,660
Balance sheet and other
- Total assets, start of year
- $77,247,675
- Total assets, end of year
- $78,519,082
- Total liabilities, end of year
- $10,927,167
- Net assets, end of year
- $67,591,915
- Land, buildings and equipment
- $28,525,691
- Publicly traded securities
- $30,013,441
- Net assets without donor restrictions
- $52,184,080
- Net assets with donor restrictions
- $15,407,835
- Gross receipts
- $51,300,285
- Employees
- 413
- Volunteers
- 171
- Year formed
- 1975
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SEAN SCOTT | FMR PRES & DEAN Officer | 65 | $382,166 | $47,280 |
| HANNAH BRENNER JOHNSON | FMR VICE DEAN Officer | 50 | $234,115 | $36,330 |
| ERIN SHELEY | FMR PROF. OF LAW | 40 | $215,619 | $27,778 |
| JESSICA K FINK | PROF. OF LAW | 40 | $161,071 | $72,378 |
| WILLIAM J ACEVES | PROF. OF LAW | 40 | $220,955 | $9,030 |
| DANIEL B YEAGER | PROF. OF LAW | 40 | $219,288 | $8,239 |
| PHILLIP T GRAGG | ASSOC DEAN LIBRARY | 50 | $196,347 | $27,083 |
| CYNTHIA BERTRAND | FORMER CFO Officer | 50 | $202,449 | $20,961 |
| JOANNA K SAX | PROF. OF LAW | 40 | $211,168 | $12,052 |
| LISA FERREIRA | DEAN OF STUDENT Officer | 40 | $172,950 | $38,481 |
| DAVID BLAKE | FMR VP of Admin | 40 | $27,920 | $2,489 |
| ROBERT K SCOTT ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| JASON S BAZAR ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| ROY MORROW BELL ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| GAYLE M BLATT ESQ | Trustee Trustee or director | 1 | $0 | $0 |
15 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TINA FRYAR ESQ | Trustee Trustee or director | 1 | $0 |
| THOMAS J LOFARO ESQ | Trustee Trustee or director | 1 | $0 |
| CHARLES R GREBING ESQ | Trustee Trustee or director | 1 | $0 |
| KENNETH L GREENMAN JR ESQ | Trustee Trustee or director | 1 | $0 |
| D RUSSELL HYMAS ESQ | Secretary Trustee or director, Officer | 4 | $0 |
| KPISH GOYAL ESQ | Trustee Trustee or director | 1 | $0 |
| SALLY WONG AVERY ESQ | Trustee Trustee or director | 1 | $0 |
| RAHIL K SWIGART ESQ | Vice Chair Trustee or director, Officer | 4 | $0 |
| MICHAEL J WHITTON ESQ | Chair Trustee or director, Officer | 10 | $0 |
| DUANE W LAYTON ESQ | Trustee Trustee or director | 1 | $0 |
| LISA DORDOEZ PHD | Trustee Trustee or director | 1 | $0 |
| BRUCE E MACDONALD ESQ | Trustee Trustee or director | 1 | $0 |
| MIRIAM HECHLER BAER | CUR Dean & Pres Officer | 65 | $0 |
| JEANNIE L POSNER | Current CFO Officer | 50 | $0 |
| LIAM VAVSOUR | CUR VICE DEAN Officer | 50 | $0 |
990 for the year ended July 31, 2024: 28 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SEAN SCOTT | PRES & DEAN Officer | 65 | $370,976 | $44,228 |
| DANIEL B YEAGER | PROF. OF LAW | 40 | $249,761 | $8,169 |
| CYNTHIA BERTRAND | CFO Officer | 50 | $215,280 | $22,276 |
| WILLIAM J ACEVES | PROF. OF LAW | 40 | $226,398 | $9,063 |
| JESSICA K FINK | PROF. OF LAW | 40 | $167,077 | $67,328 |
| NIELS SCHAUMANN | PROF. OF LAW | 40 | $179,217 | $50,631 |
| HANNAH BRENNER JOHNSON | VICE DEAN Officer | 50 | $193,627 | $34,194 |
| David Blake | VP of Admin Officer | 40 | $216,348 | $10,710 |
| PHILLIP T GRAGG | ASSOC DEAN INFO Officer | 50 | $195,501 | $25,166 |
| JOANNA K SAX | PROF. OF LAW | 40 | $204,506 | $11,085 |
| SUSAN BISOM-RAPP | FORMER VICE DEAN | 50 | $195,276 | $8,261 |
| JEFFREY D LEWIN ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| ROBERT K SCOTT ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| JASON S BAZAR ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| ROY MORROW BELL ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| GAYLE M BLATT ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| TINA FRYAR ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| THOMAS J LOFARO ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| CHARLES R GREBING ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| KENNETH L GREENMAN JR ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| D RUSSELL HYMAS ESQ | Secretary Trustee or director, Officer | 4 | $0 | $0 |
| KPISH GOYAL ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| SALLY WONG AVERY ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| RAHIL K SWIGART ESQ | Vice Chair Trustee or director, Officer | 4 | $0 | $0 |
| MICHAEL J WHITTON ESQ | Chair Trustee or director, Officer | 10 | $0 | $0 |
| DUANE W LAYTON ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| LISA DORDOEZ PHD | Trustee Trustee or director | 1 | $0 | $0 |
| BRUCE E MACDONALD ESQ | Trustee Trustee or director | 1 | $0 | $0 |
990 for the year ended July 31, 2023: 29 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SEAN SCOTT | PRES & DEAN Officer | 65 | $348,592 | $41,615 |
| H BRENNER JOHNSON | VICE DEAN | 50 | $226,653 | $40,179 |
| JUSTIN BROOKS | PROF. OF LAW | 40 | $211,108 | $32,258 |
| ARTHUR H NEILL | PROF. OF LAW | 40 | $228,648 | $11,283 |
| DANIEL B YEAGER | PROF. OF LAW | 40 | $230,985 | $8,239 |
| NIELS SCHAUMANN | PROF. OF LAW | 40 | $185,845 | $47,555 |
| CYNTHIA BERTRAND | CFO Officer | 50 | $203,905 | $21,031 |
| David Blake | VP of Admin Officer | 40 | $207,199 | $12,595 |
| PHILLIP T GRAGG | ASSOC DEAN INFO Officer | 50 | $195,595 | $21,154 |
| WILLIAM J ACEVES | PROF. OF LAW | 40 | $201,456 | $9,037 |
| SUSAN BISOM-RAPP | VICE DEAN Officer | 50 | $176,708 | $7,587 |
| JEFFREY D LEWIN ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| ROBERT K SCOTT ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| JASON S BAZAR ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| ROY MORROW BELL ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| GAYLE M BLATT ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| PATRICIA BECKER ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| THOMAS J LOFARO ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| CHARLES R GREBING ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| KENNETH L GREENMAN JR ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| D RUSSELL HYMAS ESQ | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| SALVADOR HECTOR OCHOA PHD | Trustee Trustee or director | 1 | $0 | $0 |
| MARK P MANDELL ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| SALLY WONG AVERY ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| RAHIL K SWIGART ESQ | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| MICHAEL J WHITTON ESQ | Chair Trustee or director, Officer | 4 | $0 | $0 |
| DUANE W LAYTON ESQ | Trustee Trustee or director | 1 | $0 | $0 |
| LISA DORDOEZ PHD | Trustee Trustee or director | 1 | $0 | $0 |
| BRUCE E MACDONALD ESQ | Trustee Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 225 CEDAR ST, SAN DIEGO, CA 92101-3046
- Principal officer (990 for 2024)
- JEANNIE L POSNER, 225 CEDAR ST, SAN DIEGO, CA 92101
- Signed the 990
- JEANNIE L POSNER, CFO
- Phone
- (619) 525-7073
- Website
- www.cwsl.edu
- Return prepared by
- West Rhode & Roberts
California records
California keeps its own records of charities and corporations. Search them by EIN 95-2944594 or by the name CALIFORNIA WESTERN SCHOOL OF LAW.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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.
Program accomplishments
- FOR MORE THAN 100 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 INNOCENCE AND JUSTICE CLINIC (IJC), COMMUNITY LAW PROJECT, NEW MEDIA RIGHTS, AND MORE. OUR IJC ATTORNEYS, STAFF AND CLINICAL STUDENTS HAVE HAD AMAZING SUCCESSES IN CHANGING PEOPLES LIVES. SINCE THE INCEPTION OF THE CLINIC, IJC HAS BEEN INOLVED IN THE RELEASE OR EXONERATION OF OVER 40 WRONGFULLY CONVICTED CLIENTS.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 APPROXIMATELY 100 VOLUNTEER ATTORNEYS AND COMMUNITY MEMBERS, ASSIST ABOUT 1,000 INDIVIDUALS ANNUALLY. COMMUNITY MEMBERS 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 $37,170,968 · grants $14,146,049 · revenue $41,836,937
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 95-2944594
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1975
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B500)
- Assets (IRS master file)
- $78,519,082
- Income (IRS master file)
- $51,300,285
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $45,105,610 | $43,194,205 | $78,519,082 | XML |
| 990-T | July 2025 | – | – | – | IRS |
| 990 | July 2024 | $46,171,819 | $41,949,225 | $77,247,675 | XML |
| 990-T | July 2024 | – | – | – | IRS |
| 990 | July 2023 | $47,305,666 | $41,888,161 | $73,544,749 | XML |
| 990-T | July 2023 | – | – | – | IRS |
| 990 | July 2022 | $48,863,777 | $45,628,034 | $69,688,098 | IRS |
| 990-T | July 2022 | – | – | – | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990-T | July 2021 | – | – | – | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 95-2944594).
Questions about CALIFORNIA WESTERN SCHOOL OF LAW
- What is the EIN of CALIFORNIA WESTERN SCHOOL OF LAW?
- The employer identification number (EIN) of CALIFORNIA WESTERN SCHOOL OF LAW is 95-2944594.
- Is CALIFORNIA WESTERN SCHOOL OF LAW tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Are donations to CALIFORNIA WESTERN SCHOOL OF LAW tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CALIFORNIA WESTERN SCHOOL OF LAW file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CALIFORNIA WESTERN SCHOOL OF LAW due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CALIFORNIA WESTERN SCHOOL OF LAW last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of CALIFORNIA WESTERN SCHOOL OF LAW?
- The 990 for the year ended July 31, 2025 names JEANNIE L POSNER.
- Who are the officers and directors of CALIFORNIA WESTERN SCHOOL OF LAW?
- The 990 for the year ended July 31, 2025 lists 30 people; 11 received compensation from the organization, the highest $382,166 (SEAN SCOTT, FMR PRES & DEAN).
- How much revenue does CALIFORNIA WESTERN SCHOOL OF LAW have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $45,105,610, expenses of $43,194,205 and total assets of $78,519,082 at year end.
Other nonprofits in SAN DIEGO
- NATIONAL UNIVERSITY EIN 23-7172306 · last filed 990 for 2025
- SAN DIEGO STATE UNIVERSITY FOUNDATION EIN 95-6042721 · last filed 990 for 2025
- POINT LOMA NAZARENE UNIVERSITY EIN 95-1644035 · last filed 990 for 2025
- HIGH TECH HIGH EIN 33-0866664 · last filed 990 for 2025
- AZTEC SHOPS LTD EIN 95-0516240 · last filed 990 for 2025
- AVID CENTER EIN 33-0522594 · last filed 990 for 2024
- CAMBIAR EDUCATION EIN 81-3508420 · last filed 990 for 2024
- FRANCIS PARKER SCHOOL EIN 95-1696720 · last filed 990 for 2025