THOMAS M COOLEY LAW SCHOOL: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THOMAS M COOLEY LAW SCHOOL (EIN 38-1988915)
- Tax period
- 2024-09-01 to 2025-08-31
- Filed
- 2026-07-08
- IRS object ID
- 202601899349301815
- Schema version
- 2024v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-08T15:38:57+00:00 | ReturnTs |
| Tax Period End | 2025-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 331498605 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Plante & Moran PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 750 TRADE CENTER WAY SUITE 300 | AddressLine1Txt |
| City | PORTAGE | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381988915 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS M COOLEY LAW SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | THOM | BusinessNameControlTxt |
| Phone | 5173715140 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 S CAPITOL AVE | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48933 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RONDA L BECK | PersonNm |
| Person Title | SR VP OF OPS AND FINANCE | PersonTitleTxt |
| Phone | 5173715140 | PhoneNum |
| Signature | 2026-07-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY TOPALOV CPA | PreparerPersonNm |
| PTIN | P00796388 | PTIN |
| Phone | 2695674500 | PhoneNum |
| Preparation | 2026-07-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COOLEY LAW SCHOOL | BusinessNameLine1Txt |
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES MCGRATH | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 S CAPITOL AVE | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48933 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $35,715,095 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COOLEY.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | PREPARE GRADUATES FOR THE LEGAL PROFESSION WITH PRACTICAL LEGAL EDUCATION AS ITS GUIDING PRINCIPLE AND FOCUS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 286 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,044,661 | PYContributionsGrantsAmt |
| CY Contributions Grants | $329,321 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,958,230 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $19,555,652 | CYProgramServiceRevenueAmt |
| PY Investment Income | $11,768,011 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,150,319 | CYInvestmentIncomeAmt |
| PY Other Revenue | $359,196 | PYOtherRevenueAmt |
| CY Other Revenue | $98,048 | CYOtherRevenueAmt |
| PY Total Revenue | $33,130,098 | PYTotalRevenueAmt |
| CY Total Revenue | $24,133,340 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,267,543 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,316,595 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $15,272,908 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,207,525 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $23,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $6,000 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $95,125 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,165,438 | PYOtherExpensesAmt |
| CY Other Expenses | $11,626,893 | CYOtherExpensesAmt |
| PY Total Expenses | $32,728,889 | PYTotalExpensesAmt |
| CY Total Expenses | $29,157,013 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $401,209 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,023,673 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $72,684,052 | TotalAssetsBOYAmt |
| Total Assets EOY | $61,341,902 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $28,632,591 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $27,671,041 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $44,051,461 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $33,670,861 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WE PROVIDE A TRANSFORMATIVE PRACTICAL LEGAL EDUCATION, GROUNDED IN THE SCIENCE OF LEARNING, THAT PREPARES AND INSPIRES OUR STUDENTS TO BECOME LIFELONG LEARNERS AND AGENTS FOR POSITIVE CHANGE IN THEIR COMMUNITIES AND OUR PROFESSION. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $24,052,726 | ExpenseAmt |
| Grant | $3,316,595 | GrantAmt |
| Revenue | $19,645,585 | RevenueAmt |
| Desc | INSTRUCTION OF APPROXIMATELY 360 STUDENTS INCLUDING OPERATION OF A BOOKSTORE FOR THE CONVENIENCE OF STUDENTS AND FACULTY | Desc |
| Total Program Service Expenses | $24,052,726 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 286 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Policies Reference Chapters | false | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RONDA L BECK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5173715140 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 S CAPITOL AVE | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48933 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| KENNETH V MILLER | |||||||||
| SECRETARY OF THE BOARD | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MITCHELL S ZAJAC | |||||||||
| CHAIRPERSON OF THE BOARD | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| AARON V BURRELL | |||||||||
| BOARD MEMBER | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTINA L CORL | |||||||||
| BOARD MEMBER | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| HON BART STUPAK | |||||||||
| BOARD MEMBER | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| HON JANE E MARKEY | |||||||||
| BOARD MEMBER | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| HON LOUISE ALDERSON | |||||||||
| BOARD MEMBER | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| HON MICHAEL P HATTY | |||||||||
| BOARD MEMBER | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| JOHN M DUNN | |||||||||
| BOARD MEMBER | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| LAWRENCE P NOLAN | |||||||||
| BOARD MEMBER | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| MUSTAFA M AMEENUDDIN | |||||||||
| BOARD MEMBER/ADJUNCT PROFESSOR | 11.0 | 0.0 | Yes (X) | $11,000 | $0 | $0 | |||
| THOMAS W CRANMER | |||||||||
| BOARD MEMBER | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| JAMES S MCGRATH | |||||||||
| PRESIDENT & DEAN | 60.0 | 0.0 | Yes (X) | $375,550 | $0 | $58,392 | |||
| KATHLEEN A CONKLIN | |||||||||
| TREASURER/SR VP OF OPS & FINANCE | 50.0 | 0.0 | Yes (X) | $186,079 | $0 | $41,625 | |||
| DUANE A STROJNY | |||||||||
| ASSOCIATE DEAN & TENURED PROFESSOR | 40.0 | 0.0 | $162,338 | $0 | $49,047 | Yes (X) | |||
| PAUL J ZELENSKI | |||||||||
| SR VP & ASSOC DEAN OF ENROLLMENT | 50.0 | 0.0 | $179,392 | $0 | $41,235 | Yes (X) | |||
| TONYA L KRAUSE-PHELAN | |||||||||
| ASSOCIATE DEAN & TENURED PROFESSOR | 50.0 | 0.0 | $179,730 | $0 | $49,245 | Yes (X) | |||
| TRACEY W BRAME | |||||||||
| ASSOCIATE DEAN & TENURED PROFESSOR | 50.0 | 0.0 | $188,756 | $0 | $48,792 | Yes (X) | |||
| DUSTIN S FOSTER | |||||||||
| TENURED PROFESSOR | 45.0 | 0.0 | $163,317 | $0 | $48,666 | Yes (X) | |||
| KATHERINE A GUSTAFSON | |||||||||
| TENURED PROFESSOR/ASST DEAN | 50.0 | 0.0 | $164,168 | $0 | $47,283 | Yes (X) | |||
| MICHAEL K MOLITOR | |||||||||
| TENURED PROF., ACTING LEGAL COUNSEL | 40.0 | 0.0 | $179,487 | $0 | $49,500 | Yes (X) | |||
| MONICA R NUCKOLLS | |||||||||
| TENURED PROFESSOR | 55.0 | 0.0 | $180,905 | $0 | $46,902 | Yes (X) | |||
| RICHARD C HENKE | |||||||||
| TENURED PROFESSOR | 45.0 | 0.0 | $156,120 | $0 | $48,666 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,126,842 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $529,353 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 41 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| INVERVE MARKETING | ||||||
| 1035 N WASHINGTON AVENUE | LANSING | MI | 48906 | MARKETING SERVICES | $342,052 | |
| JENZABAR | ||||||
| 101 HUNTINGTON AVENUE STE 2200 | BOSTON | MA | 02199 | SOFTWARE CONSULTING | $256,184 | |
| DK SECURITY | ||||||
| 5160 FALCON VIEW AVENUE SE | GRAND RAPIDS | MI | 49512 | ACCESS CONTROL | $155,724 | |
| PLANTE & MORAN PLLC | ||||||
| 1000 OAKBROOK DRIVE | ANN ARBOR | MI | 48104 | AUDITING & CONSULTING SERVICES | $134,675 | STE 400 |
| ALLIED UNIVERSAL SECURITY SERVICES | ||||||
| 161WASHINGTON STREET STE 600 | CONSHOHOCKEN | PA | 19428 | ACCESS CONTROL | $133,272 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $6,545 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $229,049 | GovernmentGrantsAmt |
| All Other Contributions | $93,727 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $329,321 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $19,555,652 | $19,555,652 |
| $0 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $19,555,652 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,238,360 | TotalRevenueColumnAmt |
| Exclusion | $1,238,360 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,500 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,500 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,500 | TotalRevenueColumnAmt |
| Exclusion | $3,500 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,427,082 | SecuritiesAmt |
| Other | $4,731,082 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,155,596 | SecuritiesAmt |
| Other | $5,090,609 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,271,486 | SecuritiesAmt |
| Other | -$359,527 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,911,959 | TotalRevenueColumnAmt |
| Exclusion | $2,911,959 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $6,190 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $6,545 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $6,930 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$740 | TotalRevenueColumnAmt |
| Exclusion | -$740 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $386,748 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $328,620 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,128 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $58,128 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| CLEARINGHOUSE REVENUE | 900099 | $5,355 | $5,355 | |
| ALUMNI ASSOCIATION | 900099 | $2,387 | $2,387 | |
| ALUMNI DUES | 900099 | $1,860 | $1,860 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,558 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,558 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $37,160 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,133,340 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,645,585 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,158,434 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,205,097 | TotalAmt |
| Program Services | $3,205,097 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,498 | TotalAmt |
| Program Services | $111,498 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,339,556 | TotalAmt |
| Program Services | $786,395 | ProgramServicesAmt |
| Management And General | $553,161 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,671,750 | TotalAmt |
| Program Services | $7,916,373 | ProgramServicesAmt |
| Management And General | $698,326 | ManagementAndGeneralAmt |
| Fundraising | $57,051 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $459,863 | TotalAmt |
| Program Services | $387,354 | ProgramServicesAmt |
| Management And General | $68,115 | ManagementAndGeneralAmt |
| Fundraising | $4,394 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,007,394 | TotalAmt |
| Program Services | $2,486,257 | ProgramServicesAmt |
| Management And General | $509,344 | ManagementAndGeneralAmt |
| Fundraising | $11,793 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $728,962 | TotalAmt |
| Program Services | $631,374 | ProgramServicesAmt |
| Management And General | $93,215 | ManagementAndGeneralAmt |
| Fundraising | $4,373 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,266 | TotalAmt |
| Management And General | $270,266 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,675 | TotalAmt |
| Management And General | $134,675 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,000 | TotalAmt |
| Fundraising | $6,000 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,011 | TotalAmt |
| Management And General | $21,011 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $902,313 | TotalAmt |
| Program Services | $573,840 | ProgramServicesAmt |
| Management And General | $328,473 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $466,924 | TotalAmt |
| Management And General | $464,229 | ManagementAndGeneralAmt |
| Fundraising | $2,695 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,363 | TotalAmt |
| Program Services | $38,694 | ProgramServicesAmt |
| Management And General | $54,684 | ManagementAndGeneralAmt |
| Fundraising | $1,985 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $833,927 | TotalAmt |
| Program Services | $809,365 | ProgramServicesAmt |
| Management And General | $24,562 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,444,879 | TotalAmt |
| Program Services | $2,799,439 | ProgramServicesAmt |
| Management And General | $645,440 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $246,697 | TotalAmt |
| Program Services | $183,011 | ProgramServicesAmt |
| Management And General | $63,045 | ManagementAndGeneralAmt |
| Fundraising | $641 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,067 | TotalAmt |
| Program Services | $75,339 | ProgramServicesAmt |
| Management And General | $21,535 | ManagementAndGeneralAmt |
| Fundraising | $6,193 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,493,893 | TotalAmt |
| Program Services | $1,225,169 | ProgramServicesAmt |
| Management And General | $268,724 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,154,644 | TotalAmt |
| Program Services | $1,741,168 | ProgramServicesAmt |
| Management And General | $413,476 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| LIBRARY COLLECTION MAINTENANCE | $944,554 | $944,554 | |
| SUBSCRIPTION AND PUBLICATIONS | $126,779 | $10,131 | $116,648 |
| MEMBERSHIPS AND DUES | $118,817 | $43,020 | $75,797 |
| LIABILITY INSURANCES | $112,749 | $27,027 | $85,722 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,335 | TotalAmt |
| Program Services | $57,621 | ProgramServicesAmt |
| Management And General | $98,714 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,157,013 | TotalAmt |
| Program Services | $24,052,726 | ProgramServicesAmt |
| Management And General | $5,009,162 | ManagementAndGeneralAmt |
| Fundraising | $95,125 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500 | BOYAmt |
| EOY | $472 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $626,230 | BOYAmt |
| EOY | $986,973 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,200 | BOYAmt |
| EOY | $20,507 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,289 | BOYAmt |
| EOY | $158,128 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,840 | BOYAmt |
| EOY | $236,581 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,161,744 | BOYAmt |
| EOY | $3,948,325 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $87,898,840 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $60,700,550 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,692,398 | BOYAmt |
| EOY | $27,198,290 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,568,122 | BOYAmt |
| EOY | $3,620,990 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,220,729 | BOYAmt |
| EOY | $12,848,425 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $12,323,211 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,684,052 | BOYAmt |
| EOY | $61,341,902 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,195,310 | BOYAmt |
| EOY | $2,232,723 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,072,772 | BOYAmt |
| EOY | $2,683,386 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,124,170 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $9,884,911 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,339 | BOYAmt |
| EOY | $12,870,021 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,632,591 | BOYAmt |
| EOY | $27,671,041 | EOYAmt |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,302,543 | BOYAmt |
| EOY | $28,255,690 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,748,918 | BOYAmt |
| EOY | $5,415,171 | EOYAmt |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,051,461 | BOYAmt |
| EOY | $33,670,861 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,684,052 | BOYAmt |
| EOY | $61,341,902 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$5,023,673 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$3,408,871 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$1,948,056 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $1,128,347 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,773,329 | BeginningYearBalanceAmt |
| Contributions | $1,093 | ContributionsAmt |
| Investment Earnings Or Losses | $250,151 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,617,443 | OtherExpendituresAmt |
| Administrative Expenses | $21,011 | AdministrativeExpensesAmt |
| End Year Balance | $10,386,119 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,576,577 | BeginningYearBalanceAmt |
| Contributions | $1,093 | ContributionsAmt |
| Investment Earnings Or Losses | $1,448,029 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $11,200,000 | OtherExpendituresAmt |
| Administrative Expenses | $52,370 | AdministrativeExpensesAmt |
| End Year Balance | $13,773,329 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,962,030 | BeginningYearBalanceAmt |
| Contributions | $1,873 | ContributionsAmt |
| Investment Earnings Or Losses | $2,529,189 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $17,811,000 | OtherExpendituresAmt |
| Administrative Expenses | $105,515 | AdministrativeExpensesAmt |
| End Year Balance | $23,576,577 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $46,005,666 | BeginningYearBalanceAmt |
| Contributions | $2,900 | ContributionsAmt |
| Investment Earnings Or Losses | -$5,419,978 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,500,000 | OtherExpendituresAmt |
| Administrative Expenses | $126,558 | AdministrativeExpensesAmt |
| End Year Balance | $38,962,030 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $37,817,022 | BeginningYearBalanceAmt |
| Contributions | $11,191 | ContributionsAmt |
| Investment Earnings Or Losses | $8,297,876 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $120,423 | AdministrativeExpensesAmt |
| End Year Balance | $46,005,666 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.813 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.187 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,364,590 | OtherCostOrOtherBasisAmt |
| Book Value | $2,364,590 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $65,323,762 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,126,299 | DepreciationAmt |
| Book Value | $19,197,463 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $311,325 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,974 | DepreciationAmt |
| Book Value | $299,351 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,869,143 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,085,085 | DepreciationAmt |
| Book Value | $1,784,058 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,030,020 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,477,192 | DepreciationAmt |
| Book Value | $3,552,828 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $27,198,290 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Closely-held equity interests | ||
| Financial derivatives | ||
| MONEY MARKET MUTUAL FUNDS & CERTIFICATE OF DEPOSIT | $12,053,953 | C |
| MUTUAL FUNDS | $794,472 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $12,848,425 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RIGHT OF USE OPERATING LEASE ASSETS | Desc |
| Book Value | $12,323,211 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,323,211 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal Income Taxes | |
| ACCRUED COMPENSATION | $218,520 |
| LEASE LIABILITIES - OPERATING | $12,651,501 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $12,870,021 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $17,732,592 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$3,408,871 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Recoveries Prior Year Grants | $0 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | -$3,299,486 | OtherRevenueAmt |
| Revenue Not Reported | -$6,708,357 | RevenueNotReportedAmt |
| Revenue Subtotal | $24,440,949 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $21,011 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$328,620 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$307,609 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $24,133,340 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $26,165,136 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $0 | DonatedServicesUseFcltsAmt |
| Prior Year Adjustments | $0 | PriorYearAdjustmentsAmt |
| Losses Reported | $0 | LossesReportedAmt |
| Other Expenses Included | -$3,299,486 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$3,299,486 | ExpensesNotReportedAmt |
| Expenses Subtotal | $29,464,622 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $21,011 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | -$328,620 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$307,609 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $29,157,013 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part III, Line 4 Collections of art - description of collections | THE COLLECTION INVOLVES ART WORK RELATED TO THE LAW, LEGAL ISSUES, ONE OF OUR LOCATIONS, OR CREATED BY A GRADUATE. THE ARTWORK IS DISPLAYED PUBLICLY WHERE FEASIBLE AND HAS BEEN FEATURED IN LECTURES AND PRESENTATIONS INVOLVING LAW STUDENTS AND THE PUBLIC. DISPLAY AND USE OF THE COLLECTION ADVANCES COOLEY'S POLICY OF INCULCATING ITS STUDENT INTO THE TENETS OF PROFESSIONALISM, INCLUDING PUBLIC SERVICE, AND THE PROMOTION OF HIGHER EDUCATION FOR ALL CITIZENS. |
| Schedule D, Part V, Line 4 Intended uses of endowment funds | THE LAW SCHOOL MAINTAINS A BOARD DESIGNATED ENDOWMENT FUND. THE FUNDS ARE BEING USED FOR CURRENT OPERATING NEEDS, AND MAINTAINED FOR FUTURE PROJECTS AS THE BOARD DEEMS NECESSARY. THE PERMANENT ENDOWMENT CONTAINS FUNDS FROM A CAPITAL CAMPAIGN WHICH RAISED FUNDS FOR A NEED BASED SCHOLARSHIP FUND. |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | SCHOLARSHIPS - -3299486 |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | COST OF GOODS SOLD - -328620 |
| Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 | SCHOLARSHIPS - -3299486 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | COST OF GOODS SOLD - -328620 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | THE SCHOOL PUBLISHES ITS RACIALLY NON-DISCRIMINATORY POLICY IN MULTIPLE LOCATIONS ON THE SCHOOL'S WEBSITE, AND IN MOST PRINT ADVERTISING. |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | THE LAW SCHOOL RECEIVES EACH YEAR AN AUTHORIZATION FROM THE DEPARTMENT OF EDUCATION TO SUPPORT THE FEDERAL WORKSTUDY PROGRAM. ADDITIONALLY, THE SCHOOL RECEIVED SUBAWARD GRANT FUNDS FROM WAYNE COUNTY THROUGH A GRANT THEY RECEIVED FROM THE DEPARTMENT OF JUSTICE, AND GRANT FUNDS DIRECTLY FROM THE DEPARTMENT OF JUSTICE. |
Schedule F IRS990ScheduleF
Foreign Individuals Grants ForeignIndividualsGrantsGrp (5 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|---|---|
| MERIT SCHOLARSHIPS | Central America and the Caribbean | 1 | $12,640 | CHARGE AGAINST TUITION | $0 | N/A | N/A |
| MERIT SCHOLARSHIPS | Europe (Including Iceland and Greenland) | 2 | $23,437 | CHARGE AGAINST TUITION | $0 | N/A | N/A |
| MERIT SCHOLARSHIPS | South Asia | 1 | $22,910 | CHARGE AGAINST TUITION | $0 | N/A | N/A |
| MERIT SCHOLARSHIPS | Sub-Saharan Africa | 1 | $5,253 | CHARGE AGAINST TUITION | $0 | N/A | N/A |
| MERIT SCHOLARSHIPS & CANADIAN PERSON BURSARY SCHOLARSHIPS | North America (Canada & Mexico only) | 7 | $47,258 | CHARGE AGAINST TUITION | $0 | N/A | N/A |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds | MERIT SCHOLARSHIPS ARE TUITION ONLY SCHOLARSHIPS GIVEN TO INTERNATIONAL STUDENTS FOR THEIR STUDY AT THOMAS M. COOLEY LAW SCHOOL FACILITIES WITHIN THE UNITED STATES. SCHOLARSHIPS ARE AWARDED ON THE SAME BASIS AS THOSE AWARDED TO STUDENTS WITH UNITED STATES CITIZENSHIP. |
| Schedule F, Part V PART I, LINE 2: MONITORING THE USE OF GRANTS OUTSIDE THE UNITED STATES | MERIT SCHOLARSHIPS ARE TUITION ONLY SCHOLARSHIPS GIVEN TO INTERNATIONAL STUDENTS FOR THEIR STUDY AT THOMAS M. COOLEY LAW SCHOOL FACILITIES WITHIN THE UNITED STATES. SCHOLARSHIPS ARE AWARDED ON THE SAME BASIS AS THOSE AWARDED TO STUDENTS WITH UNITED STATES CITIZENSHIP. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|
| MERIT SCHOLARSHIPS | 248 | $3,186,768 | $0 | N/A | N/A |
| YELLOW RIBBON MATCH | 2 | $1,219 | $0 | N/A | N/A |
| OTHER SCHOLARSHIP FUNDS | 7 | $17,110 | $0 | N/A | N/A |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds | FormAndLineReferenceDesc |
| Explanation | OUR MERIT SCHOLARSHIPS ARE GIVEN TO CURRENT STUDENTS ON THE BASIS OF ACADEMIC ACHIEVEMENT. YELLOW RIBBON IS A PARTIAL MATCH OF FUNDS RECEIVED FROM THE DEPARTMENT OF VETERANS AS PART OF A FEDERAL PROGRAM FOR QUALIFIED STUDENTS. THE OTHER SCHOLARSHIPS ARE GIVEN TO CURRENT STUDENTS BASED ON FINANCIAL NEED, COMMUNITY INVOLVEMENT AND/OR ACADEMIC ACHIEVEMENT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES S MCGRATH | ||||||||||||||
| PRESIDENT & DEAN | $345,104 | $0 | $0 | $0 | $30,446 | $0 | $26,070 | $0 | $32,322 | $0 | $433,942 | $0 | $0 | $0 |
| KATHLEEN A CONKLIN | ||||||||||||||
| TREASURER/SR VP OF OPS & FINANCE | $173,105 | $0 | $0 | $0 | $12,974 | $0 | $10,383 | $0 | $31,242 | $0 | $227,704 | $0 | $0 | $0 |
| PAUL J ZELENSKI | ||||||||||||||
| SR VP & ASSOC DEAN OF ENROLLMENT | $170,310 | $0 | $0 | $0 | $9,082 | $0 | $9,993 | $0 | $31,242 | $0 | $220,627 | $0 | $0 | $0 |
| TONYA L KRAUSE-PHELAN | ||||||||||||||
| ASSOCIATE DEAN & TENURED PROFESSOR | $179,730 | $0 | $0 | $0 | $0 | $0 | $9,505 | $0 | $39,740 | $0 | $228,975 | $0 | $0 | $0 |
| TRACEY W BRAME | ||||||||||||||
| ASSOCIATE DEAN & TENURED PROFESSOR | $179,753 | $0 | $0 | $0 | $9,003 | $0 | $9,505 | $0 | $39,287 | $0 | $237,548 | $0 | $0 | $0 |
| DUANE A STROJNY | ||||||||||||||
| ASSOCIATE DEAN & TENURED PROFESSOR | $162,338 | $0 | $0 | $0 | $0 | $0 | $7,996 | $0 | $41,051 | $0 | $211,385 | $0 | $0 | $0 |
| MICHAEL K MOLITOR | ||||||||||||||
| TENURED PROF., ACTING LEGAL COUNSEL | $160,715 | $0 | $0 | $0 | $18,772 | $0 | $7,996 | $0 | $41,504 | $0 | $228,987 | $0 | $0 | $0 |
| DUSTIN S FOSTER | ||||||||||||||
| TENURED PROFESSOR | $156,028 | $0 | $0 | $0 | $7,289 | $0 | $7,615 | $0 | $41,051 | $0 | $211,983 | $0 | $0 | $0 |
| MONICA R NUCKOLLS | ||||||||||||||
| TENURED PROFESSOR | $155,696 | $0 | $0 | $0 | $25,209 | $0 | $7,615 | $0 | $39,287 | $0 | $227,807 | $0 | $0 | $0 |
| RICHARD C HENKE | ||||||||||||||
| TENURED PROFESSOR | $156,120 | $0 | $0 | $0 | $0 | $0 | $7,615 | $0 | $41,051 | $0 | $204,786 | $0 | $0 | $0 |
| KATHERINE A GUSTAFSON | ||||||||||||||
| TENURED PROFESSOR/ASST DEAN | $164,168 | $0 | $0 | $0 | $0 | $0 | $7,996 | $0 | $39,287 | $0 | $211,451 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a Housing allowance or residence for personal use | THE PRESIDENT/DEAN RECEIVES A MONTHLY HOUSING ALLOWANCE OF $1,500. WHICH IS INCLUDED IN W-2 WAGES, AND OTHER COMPENSATION. |
| Schedule J, Part I, Line 1a Health or social club dues or initiation fees | THE LAW SCHOOL PAYS THE BASE MEMBERSHIP DUES FOR A LOCAL COUNTRY CLUB, WHICH ARE INCLUDED IN W-2 WAGES, AND OTHER COMPENSATION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 11b Review of form 990 by governing body | A DRAFT OF THE FORM 990 IS PREPARED INTERNALLY. IT IS THEN REVIEWED BY ACCOUNTANTS AND PRESENTED TO MANAGEMENT FOR FINAL REVIEW BEFORE FILING. |
| Form 990, Part VI, Line 12c Conflict of interest policy | THE CONFLICT OF INTEREST POLICY AND A QUESTIONNAIRE ARE PROVIDED ANNUALLY TO ALL BOARD MEMBERS, OFFICERS AND MEMBERS OF THE MANAGEMENT TEAM. ALL RESPONSES ARE REVIEWED BY THE TREASURER, AND ANY REAL OR PERCEIVED CONFLICTS ARE BROUGHT TO THE ATTENTION OF THE PRESIDENT, AUDIT COMMITTEE AND THE BOARD CHAIR. DURING THE COURSE OF THE YEAR, IF SOMEONE IDENTIFIES A CONFLICT, IT IS TO BE COMMUNICATED IN WRITING IMMEDIATELY. DIRECTORS OR MANAGERS WHO HAVE DECLARED A CONFLICT OF INTEREST SHALL REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE PROPOSED TRANSACTIONS UNLESS THE BOARD OR ADMINISTRATION REQUESTS INFORMATION OR INTERPRETATION FOR SPECIAL REASONS. SHOULD A CONFLICT OF INTEREST MATTER REQUIRE AN AUDIT COMMITTEE OR BOARD VOTE TO RESOLVE, THOSE CONCERNED SHALL NOT BE PRESENT AT THE TIME OF THE DISCUSSION OF THE MATTER OR AT THE TIME OF THE VOTE. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | THE PRESIDENT/DEAN'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS AND IS GOVERNED BY A WRITTEN FOUR YEAR CONTRACT. WHEN THE CONTRACT IS RENEWED COMPARATIVE FINANCIAL DATA IS OBTAINED IN ORDER TO ENSURE THE COMPENSATION IS COMPETITIVE WITH ORGANIZATIONS OF A SIMILAR SIZE. THE LAST TIME THE EVALUATION PROCESS WAS UNDERTAKEN WAS IN JUNE, 2022. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON REQUEST. |
| Form 990, Part VIII, Line 11d Other Miscellaneous Revenue | OTHER REVENUE - Total Revenue: 27558, Related or Exempt Function Revenue: 27558, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | PROPERTY IMPAIRMENT - -1492099; LOSS ON DEBT ISSUANCE COSTS - -455957; Total - -1948056; |
| Form 990, Part XII, Line 2c AUDIT OVERSIGHT | THE AUDIT COMMITTEE MAINTAINS OVERSIGHT OVER THE ANNUAL AUDIT. THE CHAIR OF THE AUDIT COMMITTEE SIGNS THE ENGAGEMENT LETTER, THE COMMITTEE PARTICIPATES IN A PLANNING MEETING WITH THE AUDITORS, AND REVIEWS THE RESULTS OF EACH AUDIT AFTER ITS COMPLETION. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIXTY PLUS INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 S CAPITOL AVE 9TH FLOOR | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48933 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382245744 | EIN |
| Primary Activities | LEGAL SERVICES FOR THE ELDERLY | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS M COOLEY LAW SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIXTY PLUS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionTypeTxt |
| Involved | $256,535 | InvolvedAmt |
| Method Of Amount Determination | ALLOCATION OF COST | MethodOfAmountDeterminationTxt |