Civic Intelligence

Thomas M Cooley Law School

EIN 38-1988915 • 501(c)3 • Lansing, MI

Profile

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.

300 S Capitol AveLansing, MI 48933

www.cooley.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.39x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.86x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

39th percentile

1.2%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

2nd percentile

-35%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

40%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Down

$72,684,052

Down $39,813,596 (-35%) from 2023

Liabilities

Down

$28,632,591

Down $37,215,296 (-57%) from 2023

Net Assets

Down

$44,051,461

Down $2,598,300 (-5.6%) from 2023

Revenue

Up

$33,130,098

Up $9,533,974 (+40%) from 2023

Expenses

Down

$32,728,889

Down $3,044,266 (-8.5%) from 2023

Net Income

Up

$401,209

Up $12,578,240 (+103%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300M$200M$100M$0Assets 2011: $260,803,466Liabilities 2011: $149,800,103Net Assets 2011: $111,003,3632011Assets 2012: $268,074,361Liabilities 2012: $149,505,090Net Assets 2012: $118,569,2712012Assets 2013: $249,558,548Liabilities 2013: $116,800,322Net Assets 2013: $132,758,2262013Assets 2014: $224,655,691Liabilities 2014: $109,938,905Net Assets 2014: $114,716,7862014Assets 2015: $203,984,151Liabilities 2015: $94,428,534Net Assets 2015: $109,555,6172015Assets 2016: $193,014,058Liabilities 2016: $84,356,661Net Assets 2016: $108,657,3972016Assets 2017: $192,833,015Liabilities 2017: $80,571,559Net Assets 2017: $112,261,4562017Assets 2018: $194,509,014Liabilities 2018: $80,152,297Net Assets 2018: $114,356,7172018Assets 2019: $182,993,201Liabilities 2019: $80,301,714Net Assets 2019: $102,691,4872019Assets 2020: $171,775,668Liabilities 2020: $77,755,714Net Assets 2020: $94,019,9542020Assets 2021: $152,371,660Liabilities 2021: $72,471,418Net Assets 2021: $79,900,2422021Assets 2022: $124,949,343Liabilities 2022: $66,626,456Net Assets 2022: $58,322,8872022Assets 2023: $112,497,648Liabilities 2023: $65,847,887Net Assets 2023: $46,649,7612023Assets 2024: $72,684,052Liabilities 2024: $28,632,591Net Assets 2024: $44,051,4612024

Highlighted filing

2024

Assets$72,684,052
Liabilities$28,632,591
Net Assets$44,051,461

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150M$100M$50M$0-$50MExpenses 2011: $104,978,0972011Revenue 2012: $121,134,387Expenses 2012: $108,503,886Net Income 2012: $12,630,5012012Revenue 2013: $104,684,399Expenses 2013: $102,167,099Net Income 2013: $2,517,3002013Revenue 2014: $82,997,013Expenses 2014: $101,262,113Net Income 2014: -$18,265,1002014Revenue 2015: $65,641,571Expenses 2015: $68,044,551Net Income 2015: -$2,402,9802015Revenue 2016: $57,508,506Expenses 2016: $57,262,964Net Income 2016: $245,5422016Revenue 2017: $56,753,906Expenses 2017: $54,654,314Net Income 2017: $2,099,5922017Revenue 2018: $58,325,317Expenses 2018: $58,589,700Net Income 2018: -$264,3832018Revenue 2019: $61,498,536Expenses 2019: $59,586,535Net Income 2019: $1,912,0012019Revenue 2020: $56,444,862Expenses 2020: $59,601,969Net Income 2020: -$3,157,1072020Revenue 2021: $35,841,498Expenses 2021: $50,644,978Net Income 2021: -$14,803,4802021Revenue 2022: $26,580,127Expenses 2022: $39,621,889Net Income 2022: -$13,041,7622022Revenue 2023: $23,596,124Expenses 2023: $35,773,155Net Income 2023: -$12,177,0312023Revenue 2024: $33,130,098Expenses 2024: $32,728,889Net Income 2024: $401,2092024

Highlighted filing

2024

Revenue$33,130,098
Expenses$32,728,889
Net Income$401,209

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$72.7$28.6$44.1$33.1$32.7$0.40
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$112$65.8$46.6$23.6$35.8$12.2
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$125$66.6$58.3$26.6$39.6$13.0
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$152$72.5$79.9$35.8$50.6$14.8
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$172$77.8$94.0$56.4$59.6$3.16
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$183$80.3$103$61.5$59.6$1.91
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$195$80.2$114$58.3$58.6$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$193$80.6$112$56.8$54.7$2.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$193$84.4$109$57.5$57.3$0.25
2015Detailed filing. Detailed filing data is available for this year.$204$94.4$110$65.6$68.0$2.40
2014Detailed filing. Detailed filing data is available for this year.$225$110$115$83.0$101$18.3
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$250$117$133$105$102$2.52
2012Summary only. Only limited summary data is available for this year.$268$150$119$121$109$12.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$261$150$111$105
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 10, 2025
Return Version
2023v6.0
Gross Receipts
$62,944,398
Mission and Program Overview

Mission

The mission of western michigan university thomas m. Cooley law school is to prepare its graduates for entry into the legal profession through an integrated program with practical legal education as its guiding principle and focus. This mission includes providing broad access to those who seek the opportunity to study law, while requiring that those to whom that opportunity is offered to meet wmu-cooley's rigorous academic standards.

Prepare graduates for the legal profession with practical legal education as its guiding principle and focus.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$49,287,655$34,692,398▼ $14,595,257
Investments Other Securities$30,621,014$23,220,729▼ $7,400,285
Investments in Publicly Traded Securities$30,196,030$11,568,122▼ $18,627,908
Prepaid Expenses and Deferred Charges$1,120,792$2,161,744▲ $1,040,952
Savings and Temporary Cash Investments$899,247$626,230▼ $273,017
Inventories for Sale or Use$213,803$216,840▲ $3,037
Accounts Receivable$155,370$173,289▲ $17,919
Pledges and Grants Receivable$3,237$24,200▲ $20,963
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Total Assets$112,497,648$72,684,052▼ $39,813,596
Liabilities
Tax Exempt Bond Liabilities$59,392,430$23,124,170▼ $36,268,260
Deferred Revenue$2,597,715$3,072,772▲ $475,057
Accounts Payable and Accrued Expenses$3,527,080$2,195,310▼ $1,331,770
Other Liabilities$323,889$240,339▼ $83,550
Mortgage Notes Payable Secured by Investment Property$6,773$0▼ $6,773
Total Liabilities$65,847,887$28,632,591▼ $37,215,296
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$41,443,235$38,302,543▼ $3,140,692
Net Assets With Donor Restrictions$5,206,526$5,748,918▲ $542,392
Total Net Assets Fund Balance$46,649,761$44,051,461▼ $2,598,300
Total Liabilities and Net Assets / Fund Balance$112,497,648$72,684,052▼ $39,813,596

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,518,124$60,962,122$86,480,246
Other Land Buildings$4,035,788$7,450,313$11,486,101
Equipment$1,673,896$8,817,785$10,491,681
Land$3,464,590-$3,464,590
Other Securities$8,986,564--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$23,576,577$1,093▲ $1,448,029$11,200,000$13,773,329
2023$38,962,030$1,873▲ $2,529,189$17,811,000$23,576,577
2022$46,005,666$2,900▼ $5,419,978$1,500,000$38,962,030
2021$37,817,022$11,191▲ $8,297,876-$46,005,666
2020$34,877,007$88,728▲ $3,360,340-$37,817,022
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James McgrathPresident & DeanFT$350,000$86,644$436,644
Tonya Krause-phelanAssociate Dean & Tenured ProfessorFT$175,153$43,592$218,745
Paul ZelenskiSr VP & Assoc Dean of EnrollmentFT$175,153$42,215$217,368
Michael MolitorTenured Prof., Acting Legal CounselFT$159,923$56,078$216,001
Dustin FosterTenured ProfessorFT$152,307$62,238$214,545
Tracey BrameAssociate Dean & Tenured ProfessorFT$175,153$37,909$213,062
Kathleen ConklinTreasurer/sr VP of Ops & FinanceFT$175,153$34,804$209,957
Monica NuckollsTenured ProfessorFT$152,307$57,351$209,658
Tammy AsherTenured ProfessorFT$152,307$52,281$204,588
Duane StrojnyAssociate Dean & Tenured ProfessorFT$159,923$39,110$199,033
Amy TimmerAssociate Dean & Tenured ProfessorFT$175,153$17,402$192,555
Michael McdanielTenured ProfessorFT$159,924$32,563$192,487
William ArnoldSec./Director of AdvancementFT$90,816$7,306$98,122
Mustafa AmeenBoard Member/adjunct ProfessorPT$11,000-$11,000

Board Members and Trustees

NameTitle
Hon Louise AldersonChairman of the Board
Aaron BurrellBoard Member
Christina CorlBoard Member
Hon Bart StupakBoard Member
Hon Jane MarkeyBoard Member
Hon Michael HattyBoard Member
John DunnBoard Member
Jordan SuttonBoard Member
Kenneth MillerBoard Member
Lawrence NolanBoard Member
Mitchell ZajacBoard Member
Thomas CranmerBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
JenzabarSoftware Consulting101 HUNTINGTON AVENUE STE 2200, Boston, MA 02199$545,322
Inverve MarketingMarketing Services1035 N WASHINGTON AVENUE, Lansing, MI 48906$309,302
Dk SecurityAccess Control5160 FALCON VIEW AVENUE SE, Grand Rapids, MI 49512$160,555
Plante & Moran PllcAuditing & Consulting Services1000 OAKBROOK DRIVE STE 400, Ann Arbor, MI 48104$148,250
Allied Universal Security ServicesAccess Control161 WASHINGTON STREET STE 600, Conshohocken, PA 19428$124,046
Revenue and Support

Revenue Composition

Contributions and Grants
$1,044,661
Program Service Revenue
$19,958,230
Investment Income
$11,768,011
Other Revenue
$359,196
All Other Contributions
$752,658
Change in Net Assets
$401,209

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art482$482,000Fair Market Value (FMV)
Total Noncash Contributions482$482,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$25,178,331
Revenue Not Reported on Financial Statements
$7,951,767
Revenue Not Reported on Form 990
$-3,476,866
Other Revenue Adjustments
$7,899,397
Total Revenue per Audited Statements
$21,701,465
Total Revenue per Form 990
$33,130,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,272,908
Other Expenses$14,165,438
Grants and Similar Amounts Paid$3,267,543
Total Fundraising Expense$178,864
Professional Fundraising Fees$23,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,692,062$724,955$102,688$9,519,705
Interest$3,194,984$497,785-$3,692,769
Grants to Domestic Individuals$3,169,155--$3,169,155
Occupancy$2,593,224$416,527-$3,009,751
Other Employee Benefits$2,314,800$402,025$17,181$2,734,006
Depreciation Depletion$2,141,351$451,712-$2,593,063
Current Officers, Directors, Trustees, and Key Employees$1,167,828$628,813-$1,796,641
Fees for Services Other$591,506$310,590-$902,096
Information Technology$866,609$31,572-$898,181
Payroll Taxes$704,622$104,909$7,795$817,326
Pension Plan Contributions$346,595$49,158$9,477$405,230
Advertising-$362,481$3,174$365,655
All Other Expenses$92,751$197,217-$289,968
Travel$116,959$68,039$3,171$188,169
Fees for Services Accounting-$140,300-$140,300
Fees for Services Legal-$126,128-$126,128
Office Expenses$43,704$56,603$4,243$104,550
Foreign Grants$98,388--$98,388
Other Expenses$38,015$94,150$350$94,150
Conferences and Meetings$63,779$21,246$7,449$92,474
Fees for Service Investment Mgmnt Fees-$52,370-$52,370
Fees for Services Professional Fundraising--$23,000$23,000
Total Functional Expenses$27,642,496$4,907,529$178,864$32,728,889

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$32,929,001
Total Expenses per Form 990$32,728,889
Total Expenses per Audited Statements$29,684,915
Expenses Not Reported on Financial Statements$-200,112
Other Expense Adjustments$-252,482
Expenses Not Reported on Form 990$-3,244,086
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$23,000
Fundraising Direct Expenses$17,797
Fundraising Gross Income$7,750

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$20,695$7,750$635$7,115
Total Events$20,695$7,750$17,797$-10,047
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensation$240,339

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMichigan Finance Authority2014-10-20$65,612,513Refund prior issues dated 6/10/2008 and 8/27/2009

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$65,612,513$59,703,900$41,910,000-

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 june, 2022.

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.

Filing and Contact Details

Filer

Filer Name
Thomas M Cooley Law School
EIN
38-1988915
Phone
5173715140
Address
300 S CAPITOL AVE, LANSING, MI 48933
Doing Business As
Cooley Law School

Signing Officer

Name
Kathleen a Conklin
Title
Sr VP Ops & Finance, Treasurer
Phone
5173715140
Signed
2025-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Mcgrath
Formed
1972
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
12
Employees
331
Volunteers
30

Preparer

Firm
Plante & Moran Pllc
Address
750 TRADE CENTRE WAY STE 300, PORTAGE, MI 49002
Preparer
Amy Ciminello
Phone
2695674500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Property impairment -1,970,303. Loss on debt issuance costs -796,424.

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.

Financial Statement Notes

PART III, LINE 4:

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.

PART V, LINE 4:

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.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Scholarships and grants -3,244,086.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Cost of goods sold -252,482. Gain on disposal of assets 8,151,879.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Scholarships and grants -3,244,086.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Cost of goods sold -252,482.

Raw XML AppendixShowing 400 of 1,170 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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