CALIFORNIA WESTERN SCHOOL OF LAW (EIN 952944594) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1975

Legal Domicile

Principal Officer

JEANNIE L POSNER

Phone

6195257073

Tax Period

2024-08-01 to 2025-07-31

CALIFORNIA WESTERN SCHOOL OF LAW, founded in 1975, is a mid-sized nonprofit in the Education sector that reported $45.1M in total revenue in fiscal year 2024. Expenses of $43.2M left a modest 4% surplus.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,166,221

Program Service Revenue $41,806,256

Investment Income $2,123,984

Other Revenue $9,149

TOTAL REVENUE $45,105,610

Expense Breakdown

Grants Paid $14,395,931

Salaries & Benefits $17,858,188

Fundraising Expenses $605,660

Program Expenses $37,170,968

Other Expenses $10,940,086

TOTAL EXPENSES $43,194,205

Year-over-Year Comparison

	2024	2023	Change
Revenue	$45,105,610	$46,171,819	0.0%
Expenses	$43,194,205	$41,949,225	+0.0%
Net Income	$1,911,405	$4,222,594	-0.5%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

413

Volunteers

171

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$1,134,732

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SEAN SCOTT	FMR PRES & DEAN	65.00	Officer	$382,166	$47,280	$429,446
HANNAH BRENNER JOHNSON	FMR VICE DEAN	50.00	Officer	$234,115	$36,330	$270,445
ERIN SHELEY	FMR PROF. OF LAW	40.00		$215,619	$27,778	$243,397
JESSICA K FINK	PROF. OF LAW	40.00		$161,071	$72,378	$233,449
WILLIAM J ACEVES	PROF. OF LAW	40.00		$220,955	$9,030	$229,985
DANIEL B YEAGER	PROF. OF LAW	40.00		$219,288	$8,239	$227,527
PHILLIP T GRAGG	ASSOC DEAN LIBRARY	50.00		$196,347	$27,083	$223,430
CYNTHIA BERTRAND	FORMER CFO	50.00	Officer	$202,449	$20,961	$223,410
JOANNA K SAX	PROF. OF LAW	40.00		$211,168	$12,052	$223,220
LISA FERREIRA	DEAN OF STUDENT	40.00	Officer	$172,950	$38,481	$211,431
DAVID BLAKE	FMR VP of Admin	40.00		$27,920	$2,489	$30,409
ROBERT K SCOTT ESQ	Trustee	1.00	Director	$0	$0	$0
JASON S BAZAR ESQ	Trustee	1.00	Director	$0	$0	$0
ROY MORROW BELL ESQ	Trustee	1.00	Director	$0	$0	$0
GAYLE M BLATT ESQ	Trustee	1.00	Director	$0	$0	$0
TINA FRYAR ESQ	Trustee	1.00	Director	$0	$0	$0
THOMAS J LOFARO ESQ	Trustee	1.00	Director	$0	$0	$0
CHARLES R GREBING ESQ	Trustee	1.00	Director	$0	$0	$0
KENNETH L GREENMAN JR ESQ	Trustee	1.00	Director	$0	$0	$0
D RUSSELL HYMAS ESQ	Secretary	4.00	Officer Director	$0	$0	$0
KPISH GOYAL ESQ	Trustee	1.00	Director	$0	$0	$0
SALLY WONG AVERY ESQ	Trustee	1.00	Director	$0	$0	$0
RAHIL K SWIGART ESQ	Vice Chair	4.00	Officer Director	$0	$0	$0
MICHAEL J WHITTON ESQ	Chair	10.00	Officer Director	$0	$0	$0
DUANE W LAYTON ESQ	Trustee	1.00	Director	$0	$0	$0
LISA DORDOEZ PHD	Trustee	1.00	Director	$0	$0	$0
BRUCE E MACDONALD ESQ	Trustee	1.00	Director	$0	$0	$0
MIRIAM HECHLER BAER	CUR Dean & Pres	65.00	Officer	$0	$0	$0
JEANNIE L POSNER	Current CFO	50.00	Officer	$0	$0	$0
LIAM VAVSOUR	CUR VICE DEAN	50.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$45,105,610	$43,194,205	$78,519,082	$1,911,405
2024	$46,171,819	$41,949,225	$77,247,675	$4,222,594
2023	$47,305,666	$41,888,161	$73,544,749	$5,417,505
2022	$48,863,777	$45,628,034	$69,688,098	$3,235,743
2021	$51,339,100	$45,990,365	$73,937,064	$5,348,735
2020	$46,796,179	$47,456,853	$67,408,736	$-660,674
2019	$44,301,695	$48,786,693	$65,586,641	$-4,484,998
2018	$43,616,922	$46,336,241	$67,473,553	$-2,719,319

CALIFORNIA WESTERN SCHOOL OF LAW