2024-05-14T09:28:02+00:00 2023-06-30 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2022-07-01 330696561 Thomas Jefferson School of Law THOM 6192979700 701 B Street 110 San Diego CA 92101 KARIN SHERR President 6192979700 2024-05-14 true Nancy Vu 999009999 Diane Kirmaci P01578407 4155761100 2022 2023-04-26 12:10:37Z KARIN SHERR 701 B Street 110 San Diego CA 92101 8811178 false X WWW.TJSL.EDU X 1995 CA OUR MISSION IS TO PROVIDE AN OUTSTANDING LEGAL EDUCATION FOR A NATIONALLY BASED, DIVERSE STUDENT BODY. WE OFFER STUDENTS THE OPPORTUNITY TO BE EXPOSED TO MANY VIEWS, LIFE EXPERIENCES AND CULTURES. 15 14 129 15 0 0 379556 225559 10130201 8523678 17730 27675 29133 34266 10556620 8811178 1146251 226439 0 3266110 3242279 0 0 5305554 5157552 9717915 8626270 838705 184908 19392645 19387943 7632197 7348084 11760448 12039859 THE MISSION OF THE SCHOOL IS TO PROVIDE OUTSTANDING LEGAL EDUCATION IN A COLLEGIAL AND SUPPORTIVE ENVIRONMENT WITH ATTENTION TO NEWLY EMERGING AREAS OF LAW, PARTICULARLY THOSE RELATED TO TECHNOLOGICAL DEVELOPMENT, GLOBALIZATION AND THE QUEST FOR SOCIAL JUSTICE. false false 6645612 226439 8523678 THE ORGANIZATION IS OPERATING to provide an outstanding legal education for a nationally-based, diverse student body in a collegial and supportive environment with attention to newly emerging areas of law, particularly those related to technological development, globalization and the quest for social justice. Thomas Jefferson School of Law is committed to helping diversify the profession through its admission practices and in the creation of an environment for faculty, staff and students that is inclusive and supportive of a diverse community. The Law School's faculty, staff, Administration, and Board of Trustees are committed to this mission, and to expanding opportunities to provide an outstanding legal education for a diverse student body and supporting access to justice throughout California. 6645612 true true false false false false false false true true false false false true true true false true true false false false false false false false false true true false false false false false false true false false false false false false false false false false true 347 0 true 129 true false false false false false false false false false false false false X 15 14 false false false false false false false true true false false true true true true true true true false false CA X Nancy Vu 6192979700 701 B STREET NO 110 SAN DIEGO CA 92101 RANDY M GROSSMAN ESQ CHAIRMAN 1.0 X X 24833 0 0 SAMMY RIHAN ESQ TRUSTEE/SECRETARY 1.0 X X 0 0 0 BRANDON WHITE TRUSTEE 1.0 X 0 0 0 BRYANT GARTH TRUSTEE 1.0 X 0 0 0 CHAD ENGBRECHT ESQ TRUSTEE 1.0 X 0 0 0 DEANE LOGAN ESQ TRUSTEE 1.0 X 0 0 0 Hon RENEE STACKHOUSE TRUSTEE 1.0 X 0 0 0 HON ROGER T BENITEZ TRUSTEE 1.0 X 0 0 0 KENDALL LEVAN ESQ TRUSTEE 1.0 X 0 0 0 LINDSAY PETITTE TRUSTEE 1.0 X 0 0 0 MARK C ZEBROWSKI ESQ TRUSTEE 1.0 X 0 0 0 RANDY K JONES ESQ TRUSTEE 1.0 X 0 0 0 RICHARD SHERIDAN ESQ TRUSTEE 1.0 X 0 0 0 ROBERT WALLER ESQ TRUSTEE 1.0 X 0 0 0 VICTOR VILAPLANA ESQ TRUSTEE 1.0 X 0 0 0 KARIN SHERR PRESIDENT 40.0 X 132818 0 20637 NANCY VU VICE PRESIDENT/CFO/TREASURER 40.0 X 90725 0 3067 KENNETH VANDEVELDE FT FACULTY 40.0 X 137236 0 23797 LINDA KELLER DEAN 40.0 X 137751 0 17023 STEVEN SEMERARO PROFESSOR OF LAW & ASSOCIATE DEAN FOR ACADEMIC AFFAIRS 40.0 X 112149 0 21771 635512 0 86295 4 false true false 0 148750 76809 225559 TUITION AND FEES 611310 8516405 8516405 AUXILIARY INCOME 611310 7273 7273 0 0 0 0 8523678 27675 27675 0 0 0 0 PARKING REVENUE 812930 34266 34266 0 0 0 0 34266 8811178 8523678 0 61941 226439 226439 302292 219736 82556 88269 64163 24106 2424209 1762158 662051 70604 51322 19282 143155 104059 39096 213750 155375 58375 3200 2173 1027 129555 87968 41587 83592 56759 26833 0 170469 115748 54721 190275 129197 61078 228227 154966 73261 406329 275897 130432 218006 148026 69980 2041280 1717941 323339 1083826 964388 119438 258265 175362 82903 LIBRARY CONTINUATION 101089 68639 32450 PROVISION FOR BAD DEBT 33233 22565 10668 FEDERAL GRANT EXPENSES 142019 96431 45588 68187 46300 21887 0 8626270 6645612 1980658 0 3187432 3078034 4101409 5603021 655196 226949 0 0 220853 216844 19604865 10183429 10494850 9421436 732905 841659 0 0 0 0 19392645 19387943 798709 682450 582430 396201 0 6152826 6182552 98232 86881 7632197 7348084 X 11166029 11394221 594419 645638 11760448 12039859 19392645 19387943 184908 94503 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4302413 1500000 65204 5867617 3344883 1000000 -42470 4302413 2233320 1000500 111063 3344883 2805307 28013 600000 2233320 2751378 26215 27714 2805307 0.9396 0.0 0.0604 false false 7592866 2723178 4869688 580092 371597 208495 11431907 7088654 4343253 9421436 86881 86881 X 8679242 94503 0 94503 8584739 226439 226439 8811178 8399831 0 0 8399831 226439 226439 8626270 Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE USED TO PROVIDE SCHOLARSHIPS FOR STUDENTS AND SUPPORT PROGRAM AND FACILITIES. NO SPENDING DRAW WAS APPROVED BY THE BOARD FOR FISCAL YEAR ENDING JUNE 30, 2023. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE FOR ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. THE SCHOOL HAD NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AT JUNE 30, 2023 AND 2022. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX EXEMPT STATUS AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UNRELATED BUSINESS INCOME. AS OF JUNE 30, 2023 AND 2022, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 226439 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 226439 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE ORGANIZATION'S RACIALLY NONDISCRIMINATING POLICY TOWARD STUDENTS IS INCLUDED VIA WEBSITE AND IN THE ORGANIZATION'S CATALOG AND APPLICATION TO REGISTER. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The organization participates in federal & state financial programs. $148,750 in student aid was received in FY23. true TUITION GRANT SCHOLARSHIPS 12 226439 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE USE OF GRANT FUNDS ARE MONITORED THROUGH THE ORGANIZATION'S ACCOUNTING DEPARTMENT WHEREBY STUDENT'S TUITION PAID IS CREDITED WITH GRANT SCHOLARSHIP AMOUNTS AS EARNED. X X false false false false false false false false false KARIN SHERR PRESIDENT 132818 0 0 0 0 0 4350 0 16287 0 153455 0 0 0 KENNETH VANDEVELDE FT FACULTY 137236 0 0 0 0 0 4440 0 19357 0 161033 0 0 0 LINDA KELLER DEAN 137751 0 0 0 0 0 4350 0 12673 0 154774 0 0 0 Ann Vu Family member of officer 88269 Employment false Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES COMPENSATION FOR OFFICERS IS DETERMINED BY THE COMPENSATION COMMITTEE USING COMPARABLES. THE APPROVAL PROCESS IS DOCUMENTED. THIS PROCESS WAS LAST DONE 10/13/2018. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PRESENTED TO THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL. A FULL COPY OF THE FORM 990 IS EMAILED TO ALL BOARD MEMBERS PRIOR TO FILING THE RETURN. Form 990, Part VI, Line 12c Conflict of interest policy EACH YEAR THE BOARD OF TRUSTEES AND MANAGEMENT ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY WHICH IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. IF ANY COVERED MEMBER DECIDES THAT HE OR SHE MAY HAVE A CONFLICT OF INTEREST, THE MEMBER WILL BE EXCUSED FROM THE MEETING WHILE THE BOARD DETERMINES IF THERE IS A CONFLICT OF INTEREST. SUCH PERSON WOULD NOT BE ALLOWED TO VOTE ON THE ITEM BEING DISCUSSED. THE AUDIT COMMITTEE CHARTER WAS MODIFIED AS A RESULT OF THE BOARD OF TRUSTEES ASSIGNING TO THE AUDIT COMMITTEE THE TASK TO REVIEW AND REMEDY POTENTIAL CONFLICTS OF INTEREST OF MEMBERS OF THE BOARD OF TRUSTEES, OFFICERS, AND KEY EMPLOYEES OF THE ORGANIZATION. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION AND BONUS FOR THE PRESIDENT IS DETERMINED BY THE COMPENSATION COMMITTEE USING COMPARABLES. THE APPROVAL PROCESS IS DOCUMENTED. THIS PROCESS WAS LAST DONE 2/28/2013. COMPENSATION FOR THE CFO IS SUBMITTED TO THE PRESIDENT FOR APPROVAL AND IS APPROVED BY THE COMPENSATION COMMITTEE USING COMPARABLES AND COMPENSATION SURVEYS AND STUDIES. THE APPROVAL PROCESS IS DOCUMENTED. THIS PROCESS WAS LAST DONE 10/13/2018. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.