2026-07-08T15:38:57+00:00 2025-08-31 331498605 Plante & Moran PLLC 750 TRADE CENTER WAY SUITE 300 PORTAGE MI 49002 990 2024-09-01 381988915 THOMAS M COOLEY LAW SCHOOL THOM 5173715140 300 S CAPITOL AVE LANSING MI 48933 RONDA L BECK SR VP OF OPS AND FINANCE 5173715140 2026-07-08 true AMY TOPALOV CPA P00796388 2695674500 2026-07-08 2024 2025-03-06 01:10:19Z COOLEY LAW SCHOOL JAMES MCGRATH 300 S CAPITOL AVE LANSING MI 48933 35715095 false X WWW.COOLEY.EDU X 1972 MI PREPARE GRADUATES FOR THE LEGAL PROFESSION WITH PRACTICAL LEGAL EDUCATION AS ITS GUIDING PRINCIPLE AND FOCUS. 12 11 286 30 0 1044661 329321 19958230 19555652 11768011 4150319 359196 98048 33130098 24133340 3267543 3316595 0 15272908 14207525 23000 6000 95125 14165438 11626893 32728889 29157013 401209 -5023673 72684052 61341902 28632591 27671041 44051461 33670861 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. false false 24052726 3316595 19645585 INSTRUCTION OF APPROXIMATELY 360 STUDENTS INCLUDING OPERATION OF A BOOKSTORE FOR THE CONVENIENCE OF STUDENTS AND FACULTY 24052726 true true false false false false false true false true true true false true true false true false true false false false true false false false false false true true false false false false false false false false false false false false false false false true true true false false true 21 0 true 286 true false false false false false true true false false false false false false X 12 11 false false false false false false false true true false false false false true true true true true true false false false X RONDA L BECK 5173715140 300 S CAPITOL AVE LANSING MI 48933 KENNETH V MILLER SECRETARY OF THE BOARD 1.0 0.0 X X 0 0 0 MITCHELL S ZAJAC CHAIRPERSON OF THE BOARD 1.0 0.0 X X 0 0 0 AARON V BURRELL BOARD MEMBER 1.0 0.0 X 0 0 0 CHRISTINA L CORL BOARD MEMBER 1.0 0.0 X 0 0 0 HON BART STUPAK BOARD MEMBER 1.0 0.0 X 0 0 0 HON JANE E MARKEY BOARD MEMBER 1.0 0.0 X 0 0 0 HON LOUISE ALDERSON BOARD MEMBER 1.0 0.0 X 0 0 0 HON MICHAEL P HATTY BOARD MEMBER 1.0 0.0 X 0 0 0 JOHN M DUNN BOARD MEMBER 1.0 0.0 X 0 0 0 LAWRENCE P NOLAN BOARD MEMBER 1.0 0.0 X 0 0 0 MUSTAFA M AMEENUDDIN BOARD MEMBER/ADJUNCT PROFESSOR 11.0 0.0 X 11000 0 0 THOMAS W CRANMER BOARD MEMBER 1.0 0.0 X 0 0 0 JAMES S MCGRATH PRESIDENT & DEAN 60.0 0.0 X 375550 0 58392 KATHLEEN A CONKLIN TREASURER/SR VP OF OPS & FINANCE 50.0 0.0 X 186079 0 41625 DUANE A STROJNY ASSOCIATE DEAN & TENURED PROFESSOR 40.0 0.0 X 162338 0 49047 PAUL J ZELENSKI SR VP & ASSOC DEAN OF ENROLLMENT 50.0 0.0 X 179392 0 41235 TONYA L KRAUSE-PHELAN ASSOCIATE DEAN & TENURED PROFESSOR 50.0 0.0 X 179730 0 49245 TRACEY W BRAME ASSOCIATE DEAN & TENURED PROFESSOR 50.0 0.0 X 188756 0 48792 DUSTIN S FOSTER TENURED PROFESSOR 45.0 0.0 X 163317 0 48666 KATHERINE A GUSTAFSON TENURED PROFESSOR/ASST DEAN 50.0 0.0 X 164168 0 47283 MICHAEL K MOLITOR TENURED PROF., ACTING LEGAL COUNSEL 40.0 0.0 X 179487 0 49500 MONICA R NUCKOLLS TENURED PROFESSOR 55.0 0.0 X 180905 0 46902 RICHARD C HENKE TENURED PROFESSOR 45.0 0.0 X 156120 0 48666 2126842 0 529353 41 false true false INVERVE MARKETING 1035 N WASHINGTON AVENUE LANSING MI 48906 MARKETING SERVICES 342052 JENZABAR 101 HUNTINGTON AVENUE STE 2200 BOSTON MA 02199 SOFTWARE CONSULTING 256184 DK SECURITY 5160 FALCON VIEW AVENUE SE GRAND RAPIDS MI 49512 ACCESS CONTROL 155724 PLANTE & MORAN PLLC 1000 OAKBROOK DRIVE STE 400 ANN ARBOR MI 48104 AUDITING & CONSULTING SERVICES 134675 ALLIED UNIVERSAL SECURITY SERVICES 161WASHINGTON STREET STE 600 CONSHOHOCKEN PA 19428 ACCESS CONTROL 133272 8 0 0 6545 0 229049 93727 0 329321 TUITION AND FEES 611600 19555652 19555652 0 0 0 0 0 0 19555652 1238360 1238360 3500 0 3500 0 3500 3500 9427082 4731082 6155596 5090609 3271486 -359527 2911959 2911959 6190 6545 6930 -740 -740 386748 328620 58128 58128 CLEARINGHOUSE REVENUE 900099 5355 5355 ALUMNI ASSOCIATION 900099 2387 2387 ALUMNI DUES 900099 1860 1860 27558 27558 0 0 37160 24133340 19645585 0 4158434 3205097 3205097 111498 111498 1339556 786395 553161 0 8671750 7916373 698326 57051 459863 387354 68115 4394 3007394 2486257 509344 11793 728962 631374 93215 4373 270266 270266 134675 134675 6000 6000 21011 21011 902313 573840 328473 0 466924 464229 2695 95363 38694 54684 1985 833927 809365 24562 3444879 2799439 645440 246697 183011 63045 641 103067 75339 21535 6193 1493893 1225169 268724 2154644 1741168 413476 LIBRARY COLLECTION MAINTENANCE 944554 944554 SUBSCRIPTION AND PUBLICATIONS 126779 10131 116648 MEMBERSHIPS AND DUES 118817 43020 75797 LIABILITY INSURANCES 112749 27027 85722 156335 57621 98714 0 29157013 24052726 5009162 95125 500 472 626230 986973 24200 20507 173289 158128 0 0 0 0 0 0 216840 236581 2161744 3948325 87898840 60700550 34692398 27198290 11568122 3620990 23220729 12848425 0 0 0 0 12323211 72684052 61341902 2195310 2232723 0 0 3072772 2683386 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-3408871 0 0 -3299486 -6708357 24440949 21011 -328620 -307609 24133340 26165136 0 0 0 -3299486 -3299486 29464622 21011 -328620 -307609 29157013 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 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE 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. MERIT SCHOLARSHIPS Central America and the Caribbean 1 12640 CHARGE AGAINST TUITION 0 N/A N/A MERIT SCHOLARSHIPS Europe (Including Iceland and Greenland) 2 23437 CHARGE AGAINST TUITION 0 N/A N/A MERIT SCHOLARSHIPS South Asia 1 22910 CHARGE AGAINST TUITION 0 N/A N/A MERIT SCHOLARSHIPS Sub-Saharan Africa 1 5253 CHARGE AGAINST TUITION 0 N/A N/A MERIT SCHOLARSHIPS & CANADIAN PERSON BURSARY SCHOLARSHIPS North America (Canada & Mexico only) 7 47258 CHARGE AGAINST TUITION 0 N/A N/A false false false false false false 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. true MERIT SCHOLARSHIPS 248 3186768 0 N/A N/A YELLOW RIBBON MATCH 2 1219 0 N/A N/A OTHER SCHOLARSHIP FUNDS 7 17110 0 N/A N/A Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds 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. X X true true X X X X false false false false false false false false false JAMES S MCGRATH PRESIDENT & DEAN 345104 0 0 0 30446 0 26070 0 32322 0 433942 0 0 0 KATHLEEN A CONKLIN TREASURER/SR VP OF OPS & FINANCE 173105 0 0 0 12974 0 10383 0 31242 0 227704 0 0 0 PAUL J ZELENSKI SR VP & ASSOC DEAN OF ENROLLMENT 170310 0 0 0 9082 0 9993 0 31242 0 220627 0 0 0 TONYA L KRAUSE-PHELAN ASSOCIATE DEAN & TENURED PROFESSOR 179730 0 0 0 0 0 9505 0 39740 0 228975 0 0 0 TRACEY W BRAME ASSOCIATE DEAN & TENURED PROFESSOR 179753 0 0 0 9003 0 9505 0 39287 0 237548 0 0 0 DUANE A STROJNY ASSOCIATE DEAN & TENURED PROFESSOR 162338 0 0 0 0 0 7996 0 41051 0 211385 0 0 0 MICHAEL K MOLITOR TENURED PROF., ACTING LEGAL COUNSEL 160715 0 0 0 18772 0 7996 0 41504 0 228987 0 0 0 DUSTIN S FOSTER TENURED PROFESSOR 156028 0 0 0 7289 0 7615 0 41051 0 211983 0 0 0 MONICA R NUCKOLLS TENURED PROFESSOR 155696 0 0 0 25209 0 7615 0 39287 0 227807 0 0 0 RICHARD C HENKE TENURED PROFESSOR 156120 0 0 0 0 0 7615 0 41051 0 204786 0 0 0 KATHERINE A GUSTAFSON TENURED PROFESSOR/ASST DEAN 164168 0 0 0 0 0 7996 0 39287 0 211451 0 0 0 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. 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. SIXTY PLUS INC 300 S CAPITOL AVE 9TH FLOOR LANSING MI 48933 382245744 LEGAL SERVICES FOR THE ELDERLY MI 501(c)(3) 7 THOMAS M COOLEY LAW SCHOOL true false false false false false false false false false false false false false true true false true false false SIXTY PLUS INC O 256535 ALLOCATION OF COST