2026-03-04T22:01:48+00:00 2025-06-30 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2024-07-01 330696561 Thomas Jefferson School of Law THOM 6192979700 701 B Street 110 San Diego CA 92101 Gina Le CFO 6192979700 2026-03-05 true Yinan Yang P01965476 4155761100 2026-03-05 2024 2025-03-06 01:10:19Z Gina Le 701 B Street 110 San Diego CA 92101 9727830 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. 11 10 120 10 0 126914 176662 7743558 9333106 58627 193483 33015 24579 7962114 9727830 204046 391142 0 3094542 3112107 0 0 4922084 4831268 8220672 8334517 -258558 1393313 19386319 20725673 7451913 7236557 11934406 13489116 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 6364987 391142 9333106 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. 6364987 true true false 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 false false false false false false false false false false false false false false true 359 0 true 120 true false false false false false false false false false false false false X 11 10 false false false false false false false true false false false false true true true true true true true false false false CA X Gina Le 6192979700 701 B STREET NO 110 SAN DIEGO CA 92101 KENDALL LEVAN ESQ Vice Chair 1.0 X X 0 0 0 RANDY M GROSSMAN ESQ CHAIRMAN 1.0 X X 16800 0 0 SAMMY RIHAN ESQ 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 LINDSAY PETITTE TRUSTEE 1.0 X 0 0 0 RANDY K JONES ESQ TRUSTEE 1.0 X 0 0 0 RICHARD SHERIDAN ESQ TRUSTEE (THRU 5/25) 1.0 X 0 0 0 VICTOR VILAPLANA ESQ TRUSTEE 1.0 X 0 0 0 DAWN J DEKLE DEAN & PRESIDENT (07/01/2024-05/31/2025) 40.0 X 73077 0 3576 KARIN SHERR GENERAL COUNSEL & VICE PRESIDENT 40.0 X 55307 0 7726 LINDA KELLER PRESIDENT (START 06/30/2025) & DEAN 40.0 X 127717 0 11573 NANCY VU VICE PRESIDENT/CFO/TREASURER 40.0 X 126521 0 4166 ALLY TEMPLIN PROFESSOR OF LAW 40.0 X 102769 0 14254 STEVEN SEMERARO PROFESSOR OF LAW & ASSOCIATE DEAN FOR ACADEMIC AFFAIRS 40.0 X 138882 0 14585 KENNETH VANDEVELDE PRESIDENT (1/1/24 - 6/30/24) 40.0 X 97946 0 8663 739019 0 64543 4 true true false 0 44785 131877 176662 TUITION AND FEES 611310 9307462 9307462 AUXILIARY INCOME 611310 25644 25644 0 0 0 0 9333106 193483 193483 0 0 0 0 PARKING REVENUE 812930 24579 24579 0 0 0 0 24579 9727830 9333106 0 218062 391142 391142 537135 371321 165814 2149801 1486157 663644 64569 44637 19932 156064 107887 48177 204538 141397 63141 3185 2141 1044 102724 69041 33683 63944 42977 20967 0 67985 45693 22292 169801 114123 55678 256057 172096 83961 377652 253820 123832 170211 114399 55812 2000103 1683287 316816 1074472 958644 115828 254768 171230 83538 PROVISION FOR BAD DEBTS 130488 87701 42787 LIBRARY CONTINUATION 53317 35834 17483 BANK FEES 53077 35673 17404 FEDERAL GRANT EXPENSES 39186 26337 12849 14298 9450 4848 0 8334517 6364987 1969530 0 3798674 4951838 5608415 5639272 445557 369879 0 0 173858 240258 19630373 12333517 8349424 7296856 1010391 2227570 0 0 0 0 19386319 20725673 796952 624329 410515 548310 0 6130043 5959847 114403 104071 7451913 7236557 X 11184766 12675468 749640 813648 11934406 13489116 19386319 20725673 1393313 161397 0 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5969221 1000100 237688 7207009 5867617 101604 5969221 4302413 1500000 65204 5867617 3344883 1000000 -42470 4302413 2233320 1000500 111063 3344883 0.9298 0.0 0.0702 false false 7592866 4007518 3585348 581547 474777 106770 11455960 7851222 3604738 7296856 Federal Income Taxes Refundable advances from US Gov't - PERKINS 104071 104071 X 9498085 161397 0 161397 9336688 391142 391142 9727830 7943375 0 0 7943375 391142 391142 8334517 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, 2025. 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, 2025 AND 2024. 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, 2025 AND 2024, 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 - 391142 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 391142 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. $44,785 in student aid was received in FY25. true TUITION GRANT SCHOLARSHIPS 15 391142 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 A STUDENT'S TUITION PAID IS CREDITED WITH GRANT SCHOLARSHIP AMOUNTS AS EARNED. X X false false false false false false false false false KENNETH VANDEVELDE PRESIDENT (1/1/24 - 6/30/24) 97946 0 0 0 0 0 3079 0 5584 0 106609 0 0 0 STEVEN SEMERARO PROFESSOR OF LAW & ASSOCIATE DEAN FOR ACADEMIC AFFAIRS 138882 0 0 0 0 0 4181 0 10404 0 153467 0 0 0 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 in August 2024. 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 IN August 2024. 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 in August 2024. 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.