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        <OtherCompensationAmt>7306</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>TONYA KRAUSE-PHELAN</PersonNm>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <OtherCompensationAmt>38338</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DUANE STROJNY</PersonNm>
        <TitleTxt>ASSOCIATE DEAN &amp; TENURED PROFESSOR</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <KeyEmployeeInd>X</KeyEmployeeInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>TRACEY BRAME</PersonNm>
        <TitleTxt>ASSOCIATE DEAN &amp; TENURED PROFESSOR</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL ZELENSKI</PersonNm>
        <TitleTxt>SR VP &amp; ASSOC DEAN OF ENROLLMENT</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>AMY TIMMER</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL MOLITOR</PersonNm>
        <TitleTxt>TENURED PROF., ACTING LEGAL COUNSEL</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DUSTIN FOSTER</PersonNm>
        <TitleTxt>TENURED PROFESSOR</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MONICA NUCKOLLS</PersonNm>
        <TitleTxt>TENURED PROFESSOR</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>172540</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>TAMMY ASHER</PersonNm>
        <TitleTxt>TENURED PROFESSOR</TitleTxt>
        <AverageHoursPerWeekRt>50.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>171290</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL MCDANIEL</PersonNm>
        <TitleTxt>TENURED PROFESSOR</TitleTxt>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromOrgAmt>159924</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>32563</OtherCompensationAmt>
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      <TotalReportableCompFromOrgAmt>2392432</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>441333</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>44</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>JENZABAR</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>101 HUNTINGTON AVENUE STE 2200</AddressLine1Txt>
            <CityNm>BOSTON</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>02199</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>SOFTWARE CONSULTING</ServicesDesc>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>INVERVE MARKETING</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1035 N WASHINGTON AVENUE</AddressLine1Txt>
            <CityNm>LANSING</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
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          </USAddress>
        </ContractorAddress>
        <ServicesDesc>MARKETING SERVICES</ServicesDesc>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>DK SECURITY</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>5160 FALCON VIEW AVENUE SE</AddressLine1Txt>
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            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49512</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>ACCESS CONTROL</ServicesDesc>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>PLANTE &amp; MORAN PLLC</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1000 OAKBROOK DRIVE STE 400</AddressLine1Txt>
            <CityNm>ANN ARBOR</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>48104</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>AUDITING &amp; CONSULTING SERVICES</ServicesDesc>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ALLIED UNIVERSAL SECURITY SERVICES</BusinessNameLine1Txt>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>161 WASHINGTON STREET STE 600</AddressLine1Txt>
            <CityNm>CONSHOHOCKEN</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>19428</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>ACCESS CONTROL</ServicesDesc>
        <CompensationAmt>124046</CompensationAmt>
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      <CntrctRcvdGreaterThan100KCnt>7</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>12945</FundraisingAmt>
      <GovernmentGrantsAmt>279058</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>752658</AllOtherContributionsAmt>
      <NoncashContributionsAmt>482000</NoncashContributionsAmt>
      <TotalContributionsAmt>1044661</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION AND FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>19958230</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>19958230</RelatedOrExemptFuncIncomeAmt>
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      <TotalProgramServiceRevenueAmt>19958230</TotalProgramServiceRevenueAmt>
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        <TotalRevenueColumnAmt>2290952</TotalRevenueColumnAmt>
        <ExclusionAmt>2290952</ExclusionAmt>
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      <GrossRentsGrp>
        <RealAmt>1800</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>0</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>1800</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>1800</TotalRevenueColumnAmt>
        <ExclusionAmt>1800</ExclusionAmt>
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        <OtherAmt>19530819</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
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        <SecuritiesAmt>1325180</SecuritiesAmt>
        <OtherAmt>8151879</OtherAmt>
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      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>9477059</TotalRevenueColumnAmt>
        <ExclusionAmt>9477059</ExclusionAmt>
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      <ContriRptFundraisingEventAmt>12945</ContriRptFundraisingEventAmt>
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      <NetIncmFromFundraisingEvtGrp>
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        <ExclusionAmt>-10047</ExclusionAmt>
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        <RelatedOrExemptFuncIncomeAmt>82618</RelatedOrExemptFuncIncomeAmt>
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        <Desc>PROPERTY DEPOSITS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>250000</TotalRevenueColumnAmt>
        <ExclusionAmt>250000</ExclusionAmt>
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      <OtherRevenueMiscGrp>
        <Desc>CLEARINGHOUSE REVENUE</Desc>
        <BusinessCd>900099</BusinessCd>
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        <ExclusionAmt>5145</ExclusionAmt>
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      <OtherRevenueMiscGrp>
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        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>1980</RelatedOrExemptFuncIncomeAmt>
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      <MiscellaneousRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>27700</RelatedOrExemptFuncIncomeAmt>
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      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>33130098</TotalRevenueColumnAmt>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
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      <GrantsToDomesticIndividualsGrp>
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        <ProgramServicesAmt>3169155</ProgramServicesAmt>
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        <ProgramServicesAmt>98388</ProgramServicesAmt>
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      <CompCurrentOfcrDirectorsGrp>
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        <ProgramServicesAmt>1167828</ProgramServicesAmt>
        <ManagementAndGeneralAmt>628813</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>8692062</ProgramServicesAmt>
        <ManagementAndGeneralAmt>724955</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>346595</ProgramServicesAmt>
        <ManagementAndGeneralAmt>49158</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>2314800</ProgramServicesAmt>
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        <ProgramServicesAmt>704622</ProgramServicesAmt>
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        <FundraisingAmt>7795</FundraisingAmt>
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        <ManagementAndGeneralAmt>126128</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>140300</ManagementAndGeneralAmt>
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      <FeesForServicesProfFundraising>
        <TotalAmt>23000</TotalAmt>
        <FundraisingAmt>23000</FundraisingAmt>
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        <ManagementAndGeneralAmt>52370</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>2593224</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>68039</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>3194984</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>69784</ManagementAndGeneralAmt>
        <FundraisingAmt>350</FundraisingAmt>
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        <ManagementAndGeneralAmt>94150</ManagementAndGeneralAmt>
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        <EOYAmt>173289</EOYAmt>
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        <EOYAmt>216840</EOYAmt>
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        <EOYAmt>2161744</EOYAmt>
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        <EOYAmt>34692398</EOYAmt>
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        <EOYAmt>11568122</EOYAmt>
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        <EOYAmt>72684052</EOYAmt>
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        <EOYAmt>2195310</EOYAmt>
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        <EOYAmt>240339</EOYAmt>
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        <EOYAmt>28632591</EOYAmt>
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        <FormAndLineReferenceDesc>PART III, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V, LINE 4:</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>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.</ExplanationTxt>
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        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <PersonNm>TONYA KRAUSE-PHELAN</PersonNm>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>PAUL ZELENSKI</PersonNm>
        <TitleTxt>SR VP &amp; ASSOC DEAN OF ENROLLMENT</TitleTxt>
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        <OtherCompensationFilingOrgAmt>6737</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
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        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>217368</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MICHAEL MOLITOR</PersonNm>
        <TitleTxt>TENURED PROF., ACTING LEGAL COUNSEL</TitleTxt>
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        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>32275</NontaxableBenefitsFilingOrgAmt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DUSTIN FOSTER</PersonNm>
        <TitleTxt>TENURED PROFESSOR</TitleTxt>
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        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>23392</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>5272</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>33574</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>214545</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>TRACEY BRAME</PersonNm>
        <TitleTxt>ASSOCIATE DEAN &amp; TENURED PROFESSOR</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KATHLEEN CONKLIN</PersonNm>
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        <TotalCompensationFilingOrgAmt>209957</TotalCompensationFilingOrgAmt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MONICA NUCKOLLS</PersonNm>
        <TitleTxt>TENURED PROFESSOR</TitleTxt>
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        <OtherCompensationFilingOrgAmt>20233</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
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        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>31846</NontaxableBenefitsFilingOrgAmt>
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        <TotalCompensationFilingOrgAmt>209658</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>TAMMY ASHER</PersonNm>
        <TitleTxt>TENURED PROFESSOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>152307</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
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        <OtherCompensationFilingOrgAmt>18983</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>5272</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>28026</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>204588</TotalCompensationFilingOrgAmt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DUANE STROJNY</PersonNm>
        <TitleTxt>ASSOCIATE DEAN &amp; TENURED PROFESSOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>159923</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
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        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>5536</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>33574</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>199033</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>AMY TIMMER</PersonNm>
        <TitleTxt>ASSOCIATE DEAN &amp; TENURED PROFESSOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>175153</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
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        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>6063</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>11339</NontaxableBenefitsFilingOrgAmt>
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        <TotalCompensationFilingOrgAmt>192555</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MICHAEL MCDANIEL</PersonNm>
        <TitleTxt>TENURED PROFESSOR</TitleTxt>
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        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
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        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>5536</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>27027</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>192487</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT HAS A MONTHLY HOUSING ALLOWANCE THAT IS INCLUDED IN HIS COMPENSATION AND REPORTED ON FORM W-2. THE SCHOOL PAYS CERTAIN CLUB DUES FOR THE PRESIDENT THAT ARE REPORTED AS COMPENSATION ON HIS W-2.</ExplanationTxt>
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        <BondIssuedDt>2014-10-20</BondIssuedDt>
        <IssuePriceAmt>65612513</IssuePriceAmt>
        <PurposeDesc>REFUND PRIOR ISSUES DATED 6/10/2008 AND 8/27/2009</PurposeDesc>
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        <OnBehalfOfIssuerInd>0</OnBehalfOfIssuerInd>
        <PoolFinancingInd>0</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <RetiredAmt>41910000</RetiredAmt>
        <TotalProceedsAmt>65612513</TotalProceedsAmt>
        <InReserveFundAmt>6046436</InReserveFundAmt>
        <OtherSpentProceedsAmt>59703900</OtherSpentProceedsAmt>
        <RefundingTaxExemptBondsInd>1</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>0</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>1</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>1</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>0</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>0</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>0</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>0</AnyResearchAgreementsInd>
        <PrivateBusUseByOthersPct>0.00000</PrivateBusUseByOthersPct>
        <PrivateBusConcerningUBIPct>0.00000</PrivateBusConcerningUBIPct>
        <TotalPrivateBusinessUsePct>0.00000</TotalPrivateBusinessUsePct>
        <BondIssMeetPrvtSecPymtTestInd>0</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>1</ChangeInUseBondFinancedPropInd>
        <ChangeInUseBondFinancedPropPct>0.30980</ChangeInUseBondFinancedPropPct>
        <RemedialActionTakenInd>1</RemedialActionTakenInd>
        <ProcsNonqualifiedBondRemdtdInd>1</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>0</Form8038TFiledInd>
        <RebateNotDueYetInd>0</RebateNotDueYetInd>
        <ExceptionToRebateInd>0</ExceptionToRebateInd>
        <NoRebateDueInd>1</NoRebateDueInd>
        <VariableRateIssueInd>0</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>0</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>0</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>0</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>1</WrittenProcToMonitorReqsInd>
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      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>1</ProceduresCorrectiveActionInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>ISSUER NAME: MICHIGAN FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 07/17/2020</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE A</FormAndLineReferenceDesc>
        <ExplanationTxt>UPDATED CUSIP NUMBER IS 594479HT7. NEW CUSIP ISSUED IN CONNECTION WITH PARTIAL DEFEASANCE.</ExplanationTxt>
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      <WorksOfArtGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>482</ContributionCnt>
        <NoncashContributionsRptF990Amt>482000</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </WorksOfArtGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF THE FORM 990 IS PREPARED INTERNALLY. IT IS THEN REVIEWED BY ACCOUNTANTS AND PRESENTED TO MANAGEMENT FOR FINAL REVIEW BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>PROPERTY IMPAIRMENT -1,970,303. LOSS ON DEBT ISSUANCE COSTS -796,424.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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          <BusinessNameLine1Txt>SIXTY PLUS INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>300 S CAPITOL AVE 9TH FLOOR</AddressLine1Txt>
          <CityNm>LANSING</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48933</ZIPCd>
        </USAddress>
        <EIN>382245744</EIN>
        <PrimaryActivitiesTxt>LEGAL SERVICES FOR THE ELDERLY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>THOMAS M COOLEY LAW SCHOOL</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SIXTY PLUS INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
        <InvolvedAmt>240259</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ALLOCATION OF COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>