2023-06-29T11:47:11-05:00 2022-08-31 381357951 PLANTE & MORAN PLLC 750 TRADE CENTRE WAY STE 300 PORTAGE MI 49002 990 2021-09-01 381988915 THOMAS M COOLEY LAW SCHOOL THOM 5173715140 300 S CAPITOL AVE LANSING MI 48933 KATHLEEN A CONKLIN SR VP OPS & FINANCE, TREASURER 5173715140 2023-06-28 1 KATHLEEN CONKLIN 999009999 AMY CIMINELLO P00796388 2695674500 2023-06-28 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z WMU-COOLEY LAW SCHOOL JAMES MCGRATH 300 S CAPITOL AVE LANSING MI 48933 52781899 0 X WWW.COOLEY.EDU X 1972 MI PREPARE GRADUATES FOR THE LEGAL PROFESSION WITH PRACTICAL LEGAL EDUCATION AS ITS GUIDING PRINCIPLE AND FOCUS. 14 13 442 25 0 0 847071 1664842 33059379 22593437 1705488 2168081 229560 153767 35841498 26580127 9121492 5853184 0 0 24184713 18479001 52800 52800 145737 17285973 15236904 50644978 39621889 -14803480 -13041762 152371660 124949343 72471418 66626456 79900242 58322887 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. 0 0 33933896 5853184 22750210 INSTRUCTION OF APPROXIMATELY 575 STUDENTS INCLUDING OPERATION OF A BOOKSTORE FOR THE CONVENIENCE OF STUDENTS AND FACULTY 33933896 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 0 1 0 1 0 0 0 1 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 29 0 1 442 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X KATHLEEN A CONKLIN 5173715140 300 S CAPITOL AVE LANSING MI 48933 MUSTAFA AMEEN BOARD MEMBER/ADJUNCT PROFESSOR 6.00 0.00 X 11000 0 0 HON LOUISE ALDERSON CHAIRMAN OF THE BOARD 1.00 0.00 X X 0 0 0 SCOTT DIENES VICE CHAIRMAN OF THE BOARD - PARTIAL YEAR 1.00 0.00 X X 0 0 0 AARON BURRELL BOARD MEMBER 1.00 0.00 X 0 0 0 CHRISTINA CORL BOARD MEMBER 1.00 0.00 X 0 0 0 THOMAS CRANMER BOARD MEMBER 1.00 0.00 X 0 0 0 LAWRENCE NOLAN BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN DUNN BOARD MEMBER 1.00 0.00 X 0 0 0 HON JANE MARKEY BOARD MEMBER 1.00 0.00 X 0 0 0 KENNETH MILLER BOARD MEMBER 1.00 0.00 X 0 0 0 HON BART STUPAK BOARD MEMBER 1.00 0.00 X 0 0 0 MITCHELL ZAJAC VICE CHAIRMAN OF THE BOARD 1.00 0.00 X X 0 0 0 JORDAN SUTTON BOARD MEMBER 1.00 0.00 X 0 0 0 HON MICHAEL HATTY BOARD MEMBER 1.00 0.00 X 0 0 0 JAMES MCGRATH PRESIDENT AND DEAN 60.00 0.00 X 366190 0 24076 KATHLEEN CONKLIN TREASURER/SR VP OF OPS & FINANCE 50.00 0.00 X 171212 0 24764 CHERIE BECK CORP SECRETARY/EXEC ASST TO PRES/ASSOC GEN COUNSEL 40.00 0.00 X 108763 0 25004 PAUL ZELENSKI SR VP & ASSOC DEAN OF ENROLLMENT 50.00 0.00 X 181090 0 24032 AMY TIMMER ASSOCIATE DEAN OF STUDENTS & TENURED PROFESSOR 55.00 0.00 X 171212 0 23943 DUANE STROJNY ASSOCIATE DEAN & TENURED PROFESSOR 50.00 0.00 X 163279 0 31889 TRACEY BRAME ASSOCIATE DEAN & TENURED PROFESSOR 45.00 0.00 X 171212 0 30161 FRANK AIELLO CHIEF OF STAFF 40.00 0.00 X 165486 0 23344 DON LEDUC TENURED PROFESSOR, FORMER PRESIDENT, DEAN EMERITUS 40.00 0.00 X 500000 0 23859 MABLE MARTIN-SCOTT TENURED PROFESSOR 40.00 0.00 X 166261 0 29413 DUSTIN FOSTER TENURED PROFESSOR 48.00 0.00 X 166367 0 30161 DANIEL SHEAFFER TENURED PROFESSOR 40.00 0.00 X 182210 0 29413 TAMMY ASHER TENURED PROFESSOR 50.00 0.00 X 195976 0 30161 2720258 0 350220 62 0 1 0 JENZABAR 101 HUNTINGTON AVE STE 2200 BOSTON MA 02199 SOFTWARE CONSULTING 468748 INVERVE MARKETING 1035 N WASHINGTON AVE LANSING MI 48906 MARKETING SERVICES 325095 DUHADWAY KENDALL & ASSOCIATES INC 5160 FALCON VIEW KENTWOOD MI 49512 ACCESS CONTROL 221898 PLANTE & MORAN PLLC 1000 OAKBROOK DRIVE STE 400 ANN ARBOR MI 48104 AUDITING & CONSULTING SERVICES 170525 SEYFERTHPR 40 MONROE CENTER NW SUITE 202 GRAND RAPIDS MI 49503 MARKETING SERVICES 111119 5 9000 1301875 353967 1664842 TUITION AND FEES 611600 22593437 22593437 22593437 1866747 1866747 13500 8768 4732 4732 4732 8369960 17760000 7852760 17975866 517200 -215866 301334 301334 7412 9000 15150 -7738 -7738 456173 349228 106945 106945 OTHER FEES AND SUBSCRIPTIONS 900099 49828 49828 49828 26580127 22750210 0 2165075 5636295 5636295 216889 216889 1753997 1114445 639552 12489764 11211715 1219041 59008 3184724 2866474 312673 5577 1050516 801686 242745 6085 63185 63185 96525 96525 52800 52800 125308 125308 794731 412174 382557 477339 464913 12426 126615 52141 72410 2064 905319 880501 24818 3216514 2862712 353802 179931 119530 58212 2189 16561 4736 6237 5588 4248552 3666500 582052 3089521 2585311 504210 LIBRARY COLLECTION MAIN 1359960 1359960 SUBSCRIPTION AND PUBLIC 144812 20048 124764 MEMBERSHIPS AND DUES 115040 40100 74940 276991 82679 194312 39621889 33933896 5542256 145737 576 557 2360986 1762941 10384 6509 341031 712441 206529 214463 938318 1059286 130839152 79449406 71883803 51389746 25958642 33725827 50671391 36077573 152371660 124949343 6556155 2712102 3563411 2979712 61796798 60632114 19275 13024 535779 289504 72471418 66626456 X 74954942 53166449 4945300 5156438 79900242 58322887 152371660 124949343 -13041762 -8535594 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 284847 X 0 46005666 2900 -5419978 1500000 126558 38962030 37817022 11191 8297876 120423 46005666 34877007 88728 3360340 509053 37817022 34247083 39359 675444 84879 34877007 30984694 101306 3243088 82005 34247083 0.94400 0.05600 0.00000 0 0 6204093 6204093 104472171 64943793 39528378 9158785 8467509 691276 11004103 6038104 4965999 51389746 MONEY MARKET MUTUAL FUNDS & CERTIFICATE OF DEPOSIT 10712130 C MUTUAL FUNDS 25365443 C 36077573 ACCRUED COMPENSATION 289504 289504 13220135 -8535594 -5272951 -13808545 27028680 125308 -573861 -448553 26580127 34797490 -5272951 -5272951 40070441 125308 -573860 -448552 39621889 PART III, LINE 4: THE COLLECTION INVOLVES ART WORK EITHER RELATED TO THE LAW, LEGAL ISSUES, THE STATE OF MICHIGAN, OR ONE OF OUR VARIOUS LOCATIONS. THE ARTWORK IS DISPLAYED PUBLICLY AND IS FEATURED IN LECTURES AND PRESENTATIONS INVOLVING LAW STUDENTS AND THE PUBLIC. DISPLAY AND USE OF THE COLLECTION ADVANCES COOLEY'S POLICY OF INCULCATING ITS STUDENTS INTO THE TENETS OF PROFESSIONALISM, INCLUDING PUBLIC SERVICE, AND THE PROMOTION OF HIGHER EDUCATION FOR ALL CITIZENS. PART V, LINE 4: THE LAW SCHOOL MAINTAINS A BOARD DESIGNATED ENDOWMENT FUND. THE FUNDS ARE NOT MEANT FOR CURRENT OPERATING NEEDS, BUT MAINTAINED FOR FUTURE PROJECTS AS THE BOARD DEEMS NECESSARY. THE TEMPORARILY RESTRICTED AND PERMANENT ENDOWMENTS CONTAIN FUNDS FROM A CAPITAL CAMPAIGN WHICH RAISED FUNDS FOR BUILDING RENOVATIONS AND A NEED BASED SCHOLARSHIP FUND. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS -5,272,951. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -349,228. RENTAL EXPENSES -8,768. LOSS ON DISPOSAL OF ASSETS -215,865. PART XII, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS -5,272,951. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -349,228. RENTAL EXPENSES -8,768. LOSS ON DISPOSAL OF ASSETS -215,864. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 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 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. 1 0 0 0 0 0 0 0 0 0 HONORS SCHOLARSHIPS CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 2 43315 CHARGE AGAINST TUITION N/A N/A HONORS SCHOLARSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 3 41869 CHARGE AGAINST TUITION N/A N/A HONORS SCHOLARSHIPS EAST ASIA AND THE PACIFIC 3 39394 CHARGE AGAINST TUITION N/A N/A HONORS SCHOLARSHIPS & CANADIAN BURSARY SCHOLARSHIPS NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 10 79936 CHARGE AGAINST TUITION N/A N/A HONORS SCHOLARSHIPS SUB-SAHARAN AFRICA 3 7700 CHARGE AGAINST TUITION N/A N/A HONORS SCHOLARSHIPS SOUTH ASIA 1 4675 CHARGE AGAINST TUITION N/A N/A 0 0 0 0 0 0 PART I, LINE 2: HONORS SCHOLARSHIPS ARE PAID 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. PART III ACCOUNTING METHOD: X X X X 1 THE NONPROFIT SPOT 1938 BURDETTE ST SUITE 5 FERNDALE MI 48220 CONSULTING SERVICES 0 0 52800 0 52800 GOLF OUTING 16412 9000 7412 486 8635 5639 390 16412 9000 7412 486 8635 5639 390 15150 -7738 1 HONORS SCHOLARSHIPS 408 4993175 N/A N/A YELLOW RIBBON MATCH 1 805 N/A N/A OTHER SCHOLARSHIP FUNDS 16 94219 N/A N/A STUDENT RELIEF FUNDS 133 548096 N/A N/A PART I, LINE 2: OUR HONORS 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. STUDENT RELIEF FUNDS WERE APPLIED FOR AND GIVEN BASED ON FINANCIAL NEED. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 DON LEDUC TENURED PROFESSOR, FORMER PRESIDENT, 500000 0 0 0 0 0 0 0 23859 0 523859 0 0 0 JAMES MCGRATH PRESIDENT AND DEAN 332500 0 0 0 33690 0 0 0 24076 0 390266 0 0 0 TAMMY ASHER TENURED PROFESSOR 148880 0 0 0 47096 0 0 0 30161 0 226137 0 0 0 DANIEL SHEAFFER TENURED PROFESSOR 156325 0 0 0 25885 0 0 0 29413 0 211623 0 0 0 PAUL ZELENSKI SR VP & ASSOC DEAN OF ENROLLMENT 171212 0 0 0 9878 0 0 0 24032 0 205122 0 0 0 TRACEY BRAME ASSOCIATE DEAN & TENURED PROFESSOR 171212 0 0 0 0 0 0 0 30161 0 201373 0 0 0 DUSTIN FOSTER TENURED PROFESSOR 148880 0 0 0 17487 0 0 0 30161 0 196528 0 0 0 KATHLEEN CONKLIN TREASURER/SR VP OF OPS & FINANCE 171212 0 0 0 0 0 0 0 24764 0 195976 0 0 0 MABLE MARTIN-SCOTT TENURED PROFESSOR 148880 0 0 0 17381 0 0 0 29413 0 195674 0 0 0 DUANE STROJNY ASSOCIATE DEAN & TENURED PROFESSOR 156325 0 0 0 6954 0 0 0 31889 0 195168 0 0 0 AMY TIMMER ASSOCIATE DEAN OF STUDENTS & TENURED 171212 0 0 0 0 0 0 0 23943 0 195155 0 0 0 FRANK AIELLO CHIEF OF STAFF 165486 0 0 0 0 0 0 0 23344 0 188830 0 0 0 PART I, LINE 1A 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. A MICHIGAN FINANCE AUTHORITY 800596186 594479CD7 2014-10-20 65612513 REFUND PRIOR ISSUES DATED 6/10/2008 AND 8/27/2009 1 0 0 A 16535000 65612513 5639992 59703900 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 1 0.30980 1 1 A 0 0 0 1 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: MICHIGAN FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 07/17/2020 LAURA LEDUC DAUGHTER OF DON LEDUC, FORMER PRESIDENT AND DEAN 201129 SALARY AND BENEFITS RECEIVED AS A STAFF MEMBER 0 FORM 990, PART VI, SECTION B, LINE 11B 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, SECTION B, LINE 12C 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, SECTION B, LINE 15A 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 APRIL, 2019. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 SIXTY PLUS INC O 365849 ALLOCATION OF COST