Thomas M Cooley Law School

Tax-deductible

Lansing, MI501(c)(3)Since 1972Colleges & UniversitiesEIN 38-1988915Revenue $24.1M in FY2024

On file with the IRScooley.edu300 S Capitol Ave, 48933-2002 · Lansing, MITax-exempt since Jan 1974School — 170(b)(1)(A)(ii)

This page gets seen. Tell your story. Claim this org.

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.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
Run by 30 volunteers and 286 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $8.6M a year · 24% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2.1M
to officers and key staff · 7% of spending
Top officer’s pay higher than 77% of similar orgs
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $18K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$27.7M
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$24.1M
-27% vs prior year
Spent
$29.2M
To programs
82%
Net assets
$33.7M
By yearFY2020–FY2024
Revenue
$24.1M
FY2024▼ -27%
Tap a bar for its year
Revenue by fiscal year
FY2020$56.4M
FY2021$35.8M
FY2022$26.6M
FY2023$23.6M
FY2024$33.1M
FY2024$24.1M
Expenses
$29.2M
FY2024▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2020$59.6M
FY2021$50.6M
FY2022$39.6M
FY2023$35.8M
FY2024$32.7M
FY2024$29.2M
Net assets
$33.7M
FY2024▼ -24%
Tap a bar for its year
Net assets by fiscal year
FY2020$94.0M
FY2021$79.9M
FY2022$58.3M
FY2023$46.6M
FY2024$44.1M
FY2024$33.7M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1974.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $24.1M Management & general 17% · $5.0M Fundraising 0% · $95K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

23 people listed on the 990; $2.1M paid to officers and key staff.

Part VII, Section A · reportable compensation
President & Dean
$375,550Pt VII · Sec A
Associate Dean & Tenured Professor
$188,756Pt VII · Sec A
Treasurer/SR VP of Ops & Finance
$186,079Pt VII · Sec A
Tenured Professor
$180,905Pt VII · Sec A
Associate Dean & Tenured Professor
$179,730Pt VII · Sec A
Tenured Prof., Acting Legal Counsel
$179,487Pt VII · Sec A
SR VP & Assoc Dean of Enrollment
$179,392Pt VII · Sec A
Tenured Professor/Asst Dean
$164,168Pt VII · Sec A

James S McGrath’s $376K as President & Dean is at the 77th percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Don Leduc——$500,013$500,000$500,000$500,000
James McGrath—$385,294$377,447$366,190$384,080$241,094
James S McGrath$375,550—————
James Robb—————$216,819
Tammy Asher—$171,290$172,704$195,976$177,004—
Mable Martin-Scott———$166,261$187,172$191,966
Tracey W Brame$188,756—————
Duane Strojny—$159,923$158,677$163,279$169,863$187,253

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Thomas M Cooley Law School executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides practical legal education to prepare graduates for the legal profession.

Questions for Thomas M Cooley Law School

Tap to ask. Thomas M Cooley Law School sees how many people are interested.

Your first name shows with your question. Thomas M Cooley Law School answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

1 program · $24.1M · in their own filed words · FY2024
01

Instruction of approximately 360 students including operation of a bookstore for the convenience of students and faculty

$24.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$18K
Grants paid · 22 grants · $38.1M · 2019–2024
Unitemized GrantFY2024$3,186,768
Unitemized GrantFY2024$17,110
Unitemized GrantFY2024$1,219
Unitemized GrantFY2023$3,142,698
Unitemized GrantFY2023$23,457
Unitemized GrantFY2023$3,000
Unitemized GrantFY2022$3,384,157
Unitemized GrantFY2022$98,912
Unitemized GrantFY2022$63,019
Unitemized GrantFY2022$4,555
Unitemized GrantFY2021$4,993,175
Unitemized GrantFY2021$548,096
Unitemized GrantFY2021$94,219
Unitemized GrantFY2021$805
Unitemized GrantFY2020$8,480,182
Unitemized GrantFY2020$249,867
Unitemized GrantFY2020$44,427
Unitemized GrantFY2020$2,000
See all 22 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$24.1M
Ln 12
Fees for servicesLn 2g$19.6M
Investment incomeLn 3$4.2M
Gifts and grantsLn 1h$329K
Money outPt IX
$29.2M
Ln 25
Programscol B$24.1M
Managementcol C$5.0M
Fundraisingcol D$95K
Owns and owesPt X
$33.7M
net assets · Ln 32
Cash and savingsLn 1–2$987K
Total assetsLn 16$61.3M
LiabilitiesLn 26$27.7M
PeoplePt VI, VII
23
listed · VII A
PaidVII A12
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$329K
Government grantsLn 1e$229K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$7K
Fees for servicesLn 2g$19.6M
Investment incomeLn 3$4.2M
Other incomeLn 4–11$98K
Gains on assetsLn 7$2.9M
Total revenueLn 12$24.1M
Assets in detailPt X, end of year
CashLn 1$472
SavingsLn 2$987K
Cash and savings togetherLn 1–2$987K
InvestmentsLn 11–13$16.5M
Land, buildings, equipmentLn 10c$27.2M
Other assetsLn 15$12.3M
Total assetsLn 16$61.3M
LiabilitiesLn 26$27.7M
Net assetsLn 32$33.7M
OperationsPt I, VI
EmployeesI 5286
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$627K$987K
InvestmentsLn 11–13$34.8M$16.5M
Land, buildings, equipmentLn 10c$34.7M$27.2M
Total assetsLn 16$72.7M$61.3M
LiabilitiesLn 26$28.6M$27.7M
Net assetsLn 32$44.1M$33.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$3.2M$3.2M
Grants and assistance to foreign recipientsLn 3$111K$111K
Pay of current officers, directors and key staffLn 5$1.3M$786K$553K$0
Other salaries and wagesLn 7$8.7M$7.9M$698K$57K
Pension plan contributionsLn 8$460K$387K$68K$4K
Other employee benefitsLn 9$3.0M$2.5M$509K$12K
Payroll taxesLn 10$729K$631K$93K$4K
Legal feesLn 11b$270K$270K
Accounting feesLn 11c$135K$135K
Professional fundraising feesLn 11e$6K$6K
Investment management feesLn 11f$21K$21K
Other fees for servicesLn 11g$902K$574K$328K$0
Advertising and promotionLn 12$467K$464K$3K
Office expensesLn 13$95K$39K$55K$2K
Information technologyLn 14$834K$809K$25K
OccupancyLn 16$3.4M$2.8M$645K
TravelLn 17$247K$183K$63K$641
Conferences, conventions and meetingsLn 19$103K$75K$22K$6K
InterestLn 20$1.5M$1.2M$269K
Depreciation, depletion and amortizationLn 22$2.2M$1.7M$413K
Other expenses (24a–d)Ln 24$1.3M$1.0M$278K
All other expensesLn 24e$156K$58K$99K$0
Total functional expensesLn 25$29.2M$24.1M$5.0M$95K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $33.1M$32.7M$401K$44.1M 990 PDF
FY2023 $23.6M$35.8M−$12.2M$46.6M 990 PDF
FY2022 $26.6M$39.6M−$13.0M$58.3M 990 PDF
FY2021 $35.8M$50.6M−$14.8M$79.9M 990 PDF
FY2020 $56.4M$59.6M−$3.2M$94.0M 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $24,133,340 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,044,661$329,321
I-9 Program service revenuePrior year $19,958,230$19,555,652
I-10 Investment incomePrior year $11,768,011$4,150,319
I-11 Other revenuePrior year $359,196$98,048
I-12 Total revenuePrior year $33,130,098$24,133,340
I-13 Grants and similar amounts paidPrior year $3,267,543$3,316,595
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $15,272,908$14,207,525
I-16a Professional fundraising feesPrior year $23,000$6,000
I-17 Other expensesPrior year $14,165,438$11,626,893
I-18 Total expensesPrior year $32,728,889$29,157,013
I-19 Revenue less expensesPrior year $401,209−$5,023,673
Part VI · Governance 11 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $24,133,340 across 15 lines filed
Lines not itemized here account for $85,686 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$6,545
VIII-1d Related organizations$0
VIII-1e Government grants$229,049
VIII-1f All other contributions, gifts and grants$93,727
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$329,321
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $19,555,652$19,555,652
VIII-3 Investment incomeExcluded from tax $1,238,360$1,238,360
VIII-6 Net rental income or lossExcluded from tax $3,500$3,500
VIII-7 Net gain or loss on sales of assetsExcluded from tax $2,911,959$2,911,959
VIII-8 Net income from fundraising eventsExcluded from tax −$740−$740
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,247 · Excluded from tax $5,355$9,602
VIII-12 Total revenueRelated to mission $19,645,585 · Unrelated business $0 · Excluded from tax $4,158,434$24,133,340
Part IX · Statement of functional expenses $29,157,013 across 22 lines filed
IX-2 Grants to domestic individualsPrograms $3,205,097$3,205,097
IX-3 Grants and assistance to foreign recipientsPrograms $111,498$111,498
IX-5 Pay of current officers, directors and key staffPrograms $786,395 · Management $553,161 · Fundraising $0$1,339,556
IX-7 Other salaries and wagesPrograms $7,916,373 · Management $698,326 · Fundraising $57,051$8,671,750
IX-8 Pension plan contributionsPrograms $387,354 · Management $68,115 · Fundraising $4,394$459,863
IX-9 Other employee benefitsPrograms $2,486,257 · Management $509,344 · Fundraising $11,793$3,007,394
IX-10 Payroll taxesPrograms $631,374 · Management $93,215 · Fundraising $4,373$728,962
IX-11b Legal feesManagement $270,266$270,266
IX-11c Accounting feesManagement $134,675$134,675
IX-11e Professional fundraising feesFundraising $6,000$6,000
IX-11f Investment management feesManagement $21,011$21,011
IX-11g Other fees for servicesPrograms $573,840 · Management $328,473 · Fundraising $0$902,313
IX-12 Advertising and promotionManagement $464,229 · Fundraising $2,695$466,924
IX-13 Office expensesPrograms $38,694 · Management $54,684 · Fundraising $1,985$95,363
IX-14 Information technologyPrograms $809,365 · Management $24,562$833,927
IX-16 OccupancyPrograms $2,799,439 · Management $645,440$3,444,879
IX-17 TravelPrograms $183,011 · Management $63,045 · Fundraising $641$246,697
IX-19 Conferences, conventions and meetingsPrograms $75,339 · Management $21,535 · Fundraising $6,193$103,067
IX-20 InterestPrograms $1,225,169 · Management $268,724$1,493,893
IX-22 Depreciation, depletion and amortizationPrograms $1,741,168 · Management $413,476$2,154,644
IX-24 Other expenses (24a–d)Programs $1,024,732 · Management $278,167$1,302,899
IX-24e All other expensesPrograms $57,621 · Management $98,714 · Fundraising $0$156,335
IX-25 Total functional expensesPrograms $24,052,726 · Management $5,009,162 · Fundraising $95,125$29,157,013
Part X · Balance sheet $61,341,902 assets, 23 lines filed
X-1 Cash, non-interest-bearingStart of year $500$472
X-2 Savings and temporary cash investmentsStart of year $626,230$986,973
X-3 Pledges and grants receivableStart of year $24,200$20,507
X-4 Accounts receivableStart of year $173,289$158,128
X-8 Inventories for sale or useStart of year $216,840$236,581
X-9 Prepaid expenses and deferred chargesStart of year $2,161,744$3,948,325
X-10c Land, buildings and equipment, netStart of year $34,692,398$27,198,290
X-11 Publicly traded securitiesStart of year $11,568,122$3,620,990
X-12 Other securitiesStart of year $23,220,729$12,848,425
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$12,323,211
X-16 Total assetsStart of year $72,684,052$61,341,902
X-17 Accounts payable and accrued expensesStart of year $2,195,310$2,232,723
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $3,072,772$2,683,386
X-20 Tax-exempt bond liabilitiesStart of year $23,124,170$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $240,339$12,870,021
X-26 Total liabilitiesStart of year $28,632,591$27,671,041
X-27 Net assets without donor restrictionsStart of year $38,302,543$28,255,690
X-28 Net assets with donor restrictionsStart of year $5,748,918$5,415,171
X-32 Total net assets or fund balancesStart of year $44,051,461$33,670,861
X-33 Total liabilities and net assetsStart of year $72,684,052$61,341,902
Part XI · Reconciliation of net assets $33,670,861 net assets at year end
XI-1 Total revenue$24,133,340
XI-2 Total expenses$29,157,013
XI-3 Revenue less expenses−$5,023,673
XI-4 Net assets at start of year$44,051,461
XI-5 Net unrealized gains (losses) on investments−$3,408,871
XI-6 Donated services and use of facilities$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets−$1,948,056
XI-10 Net assets at end of year$33,670,861

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.