Thomas M Cooley Law School FY2021 filing

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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.
89¢ of each $1 spent went to programs.
$2.8M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $8.0M a year · 24% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2.8M
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $76.6M in investments, Pt X · Ln 11–13
Fine: 0.6 months of spending in cash, plus $76.6M in investments.
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
$72.5M
48% of total assets
Looks good: liabilities are 48% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 14 voting members
Looks good: 13 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$35.8M
-37% vs prior year
Spent
$50.6M
To programs
89%
Net assets
$79.9M
By yearFY2020–FY2025
Revenue
$35.8M
FY2021▼ -37%
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
FY2025$24.1M
Expenses
$50.6M
FY2021▼ -15%
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
FY2025$29.2M
Net assets
$79.9M
FY2021▼ -15%
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
FY2025$33.7M

From the FY2021 Form 990 (year ending August 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1974.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $45.0M Management & general 11% · $5.5M Fundraising 0% · $175K

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

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Who runs it and what they're paid

28 people listed on the 990; $2.8M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Tenured Professor, Former President, Dean Emeritus
$500,000Pt VII · Sec A
President and Dean
$384,080Pt VII · Sec A
Tenured Professor
$187,172Pt VII · Sec A
Treasurer/SR VP of Ops & Finance
$185,932Pt VII · Sec A
Tenured Professor
$185,607Pt VII · Sec A
Tenured Professor
$185,094Pt VII · Sec A
SR VP & Assoc Dean of Enrollment
$182,563Pt VII · Sec A
Tenured Professor
$177,004Pt 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
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 →

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.

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1 program · $45.0M · in their own filed words · FY2020
01

Instruction of approximately 820 students including operation of a bookstore for the convenience of students and faculty

$45.0Mprogram 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 →

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Aug 2025 · $19.4M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$19.1M
Postconviction Testing of Dna EvidenceDepartment of Justice · ALN 16.820 · Through Wayne County$159K
Capital Case Litigation InitiativeDepartment of Justice · ALN 16.746 · Direct$77K

The auditor reported no findings.

Year ending Aug 2024 · $21.9M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$21.6M
Postconviction Testing of Dna EvidenceDepartment of Justice · ALN 16.820 · Through Wayne County$141K
Capital Case Litigation InitiativeDepartment of Justice · ALN 16.746 · Direct$114K

The auditor reported: doubt the group can keep going.

Year ending Aug 2023 · $20.6M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$20.2M
Covid-19 - Education Stabilization FundDepartment of Education · ALN 84.425 · Direct$137K
Capital Case Litigation InitiativeDepartment of Justice · ALN 16.746 · Direct$131K
Postconviction Testing of Dna Evidence to Exonerate the InnocentDepartment of Justice · ALN 16.820 · Through Wayne County$91K

The auditor reported no findings.

Year ending Aug 2022 · $22.5M federal money spent
Federal Direct Student LoansDepartment of Education · ALN 84.268 · Direct$21.2M
Education Stabilization FundDepartment of Education · ALN 84.425 · Direct$1.1M
Postconviction Testing of Dna Evidence to Exonerate the InnocentDepartment of Justice · ALN 16.820 · Through Wayne County$88K
Capital Case Litigation InitiativeDepartment of Justice · ALN 16.746 · Direct and through Wayne County$73K

The auditor reported no findings.

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$35.8M
Ln 12
Fees for servicesLn 2g$33.1M
Investment incomeLn 3$1.7M
Gifts and grantsLn 1h$847K
Money outPt IX
$50.6M
Ln 25
Programscol B$45.0M
Managementcol C$5.5M
Fundraisingcol D$175K
Owns and owesPt X
$79.9M
net assets · Ln 32
Cash and savingsLn 1–2$2.4M
Total assetsLn 16$152.4M
LiabilitiesLn 26$72.5M
PeoplePt VI, VII
28
listed · VII A
PaidVII A14
Voting boardVI 1a14
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$847K
Government grantsLn 1e$716K
Fees for servicesLn 2g$33.1M
Investment incomeLn 3$1.7M
Other incomeLn 4–11$230K
Gains on assetsLn 7$671K
Total revenueLn 12$35.8M
Assets in detailPt X, end of year
CashLn 1$576
SavingsLn 2$2.4M
Cash and savings togetherLn 1–2$2.4M
Pledges and grants receivableLn 3$10K
Accounts receivableLn 4$341K
Inventories for sale or useLn 8$207K
Prepaid expenses and deferred chargesLn 9$938K
Land, buildings, equipmentLn 10c$71.9M
InvestmentsLn 11–13$76.6M
Total assetsLn 16$152.4M
LiabilitiesLn 26$72.5M
Net assetsLn 32$79.9M
OperationsPt I, VI
EmployeesI 5286
VolunteersI 630
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
BondsSch K, Pt X
Tax-exempt bond debt owedX 20$61.8M
Bond issues listedSch K Pt I1
Raised by those issuesSch K Pt I$65.6M
Abroad and in kindSch F, M
Grants to other countriesSch F Pt II–III$345K
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$117K
Share of the $46.0M endowmentSch D 1g0.26%
Typical, median of 2,202 orgs0.44%
EndowmentSch D · Pt V
LineFY21FY20FY19FY18FY17
End of yearLn 1g$46.0M$37.8M$34.9M$34.2M$31.0M
Given inLn 1b$11K$89K$39K$101K$105K
SpentLn 1d–1f$120K$509K$85K$82K$73K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$5.2M$2.4M
InvestmentsLn 11–13$82.3M$76.6M
Land, buildings, equipmentLn 10c$82.7M$71.9M
Total assetsLn 16$171.8M$152.4M
LiabilitiesLn 26$77.8M$72.5M
Net assetsLn 32$94.0M$79.9M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$8.8M$8.8M
Grants and assistance to foreign recipientsLn 3$345K$345K
Pay of current officers, directors and key staffLn 5$1.7M$1.1M$622K
Other salaries and wagesLn 7$16.7M$15.2M$1.4M$78K
Pension plan contributionsLn 8$292K$230K$60K$2K
Other employee benefitsLn 9$4.2M$3.8M$346K$20K
Payroll taxesLn 10$1.3M$1.1M$231K$7K
Legal feesLn 11b$96K$96K
Accounting feesLn 11c$91K$91K
Professional fundraising feesLn 11e$53K$53K
Investment management feesLn 11f$117K$117K
Other fees for servicesLn 11g$1.0M$746K$267K
Advertising and promotionLn 12$370K$370K
Office expensesLn 13$128K$49K$76K$3K
Information technologyLn 14$710K$694K$16K
OccupancyLn 16$3.3M$2.9M$361K
TravelLn 17$48K$33K$15K
InterestLn 20$4.3M$3.7M$592K
Depreciation, depletion and amortizationLn 22$4.8M$4.2M$530K
Other expenses (24a–d)Ln 24$2.0M$1.9M$85K$13K
All other expensesLn 24e$350K$110K$240K$42
Total functional expensesLn 25$50.6M$45.0M$5.5M$175K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jul 8, 2026 $24.1M$29.2M−$5.0M$33.7M 990 PDF
FY2024Filed with the IRS Jul 14, 2025 $33.1M$32.7M$401K$44.1M 990 PDF
FY2023Filed with the IRS Jul 11, 2024 $23.6M$35.8M−$12.2M$46.6M 990 PDF
FY2022Filed with the IRS Jun 29, 2023 $26.6M$39.6M−$13.0M$58.3M 990 PDF
FY2021 ViewingFiled with the IRS Jun 17, 2022 $35.8M$50.6M−$14.8M$79.9M 990 PDF
FY2020Filed with the IRS Jul 7, 2021 $56.4M$59.6M−$3.2M$94.0M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign J · Pay O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $35,841,498 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $673,475$847,071
I-9 Program service revenuePrior year $53,694,274$33,059,379
I-10 Investment incomePrior year $1,868,589$1,705,488
I-11 Other revenuePrior year $208,524$229,560
I-12 Total revenuePrior year $56,444,862$35,841,498
I-13 Grants and similar amounts paidPrior year $14,300,510$9,121,492
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $26,016,281$24,184,713
I-16a Professional fundraising feesPrior year $46,200$52,800
I-17 Other expensesPrior year $19,238,978$17,285,973
I-18 Total expensesPrior year $59,601,969$50,644,978
I-19 Revenue less expensesPrior year −$3,157,107−$14,803,480
Part VI · Governance 13 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members13
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 $35,841,498 across 9 lines filed
Lines not itemized here account for $137,646 of total revenue; see the IRS return.
VIII-1e Government grants$715,962
VIII-1f All other contributions, gifts and grants$131,109
VIII-1h Total contributions, gifts and grants$847,071
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $33,059,379$33,059,379
VIII-3 Investment incomeExcluded from tax $1,034,488$1,034,488
VIII-6 Net rental income or lossExcluded from tax $1,868$1,868
VIII-7 Net gain or loss on sales of assetsExcluded from tax $671,000$671,000
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $74,241 · Excluded from tax $15,805$90,046
VIII-12 Total revenueRelated to mission $33,271,266 · Unrelated business $0 · Excluded from tax $1,723,161$35,841,498
Part IX · Statement of functional expenses $50,644,978 across 21 lines filed
IX-2 Grants to domestic individualsPrograms $8,776,476$8,776,476
IX-3 Grants and assistance to foreign recipientsPrograms $345,016$345,016
IX-5 Pay of current officers, directors and key staffPrograms $1,076,908 · Management $621,549$1,698,457
IX-7 Other salaries and wagesPrograms $15,209,307 · Management $1,393,363 · Fundraising $78,320$16,680,990
IX-8 Pension plan contributionsPrograms $229,953 · Management $59,876 · Fundraising $1,733$291,562
IX-9 Other employee benefitsPrograms $3,843,521 · Management $345,869 · Fundraising $19,986$4,209,376
IX-10 Payroll taxesPrograms $1,065,946 · Management $231,419 · Fundraising $6,963$1,304,328
IX-11b Legal feesManagement $96,228$96,228
IX-11c Accounting feesManagement $91,275$91,275
IX-11e Professional fundraising feesFundraising $52,800$52,800
IX-11f Investment management feesManagement $117,394$117,394
IX-11g Other fees for servicesPrograms $745,976 · Management $266,610$1,012,586
IX-12 Advertising and promotionManagement $370,412$370,412
IX-13 Office expensesPrograms $49,167 · Management $75,683 · Fundraising $2,778$127,628
IX-14 Information technologyPrograms $693,764 · Management $16,329$710,093
IX-16 OccupancyPrograms $2,917,274 · Management $361,380$3,278,654
IX-17 TravelPrograms $32,973 · Management $15,423$48,396
IX-20 InterestPrograms $3,726,952 · Management $591,648$4,318,600
IX-22 Depreciation, depletion and amortizationPrograms $4,229,317 · Management $529,676$4,758,993
IX-24 Other expenses (24a–d)Programs $1,908,354 · Management $84,866 · Fundraising $12,569$2,005,789
IX-24e All other expensesPrograms $109,823 · Management $240,060 · Fundraising $42$349,925
IX-25 Total functional expensesPrograms $44,960,727 · Management $5,509,060 · Fundraising $175,191$50,644,978
Part X · Balance sheet $152,371,660 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $576$576
X-2 Savings and temporary cash investmentsStart of year $5,157,050$2,360,986
X-3 Pledges and grants receivableStart of year $22,862$10,384
X-4 Accounts receivableStart of year $377,478$341,031
X-8 Inventories for sale or useStart of year $262,741$206,529
X-9 Prepaid expenses and deferred chargesStart of year $915,725$938,318
X-10c Land, buildings and equipment, netStart of year $82,749,455$71,883,803
X-11 Publicly traded securitiesStart of year $33,255,783$25,958,642
X-12 Other securitiesStart of year $49,033,998$50,671,391
X-16 Total assetsStart of year $171,775,668$152,371,660
X-17 Accounts payable and accrued expensesStart of year $7,605,413$6,556,155
X-19 Deferred revenueStart of year $6,127,674$3,563,411
X-20 Tax-exempt bond liabilitiesStart of year $62,886,483$61,796,798
X-23 Secured mortgages and notes payableStart of year $25,526$19,275
X-25 Other liabilitiesStart of year $1,110,618$535,779
X-26 Total liabilitiesStart of year $77,755,714$72,471,418
X-27 Net assets without donor restrictionsStart of year $89,192,740$74,954,942
X-28 Net assets with donor restrictionsStart of year $4,827,214$4,945,300
X-32 Total net assets or fund balancesStart of year $94,019,954$79,900,242
X-33 Total liabilities and net assetsStart of year $171,775,668$152,371,660
Part XI · Reconciliation of net assets $79,900,242 net assets at year end
XI-1 Total revenue$35,841,498
XI-2 Total expenses$50,644,978
XI-3 Revenue less expenses−$14,803,480
XI-4 Net assets at start of year$94,019,954
XI-5 Net unrealized gains (losses) on investments$3,276,442
XI-9 Other changes in net assets−$2,592,674
XI-10 Net assets at end of year$79,900,242

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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