Civic Intelligence

Michigan State University College of Law Foundation

990 • Fiscal year 2015 • EIN 38-3254574

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 13, 2016

Organization ProfileN/A
648 N Shaw Lane Room 368East Lansing, MI 48824

(517) 432-6813

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

41st percentile

0.16x

Higher debt load relative to assets than 41% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

81st percentile

1.16x

Higher debt load relative to revenue than 81% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

4th percentile

-77%

Higher net margin than 4% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

82nd percentile

$325,884

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

5th percentile

-17%

Faster asset growth than 5% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

18th percentile

-13%

Faster revenue growth than 18% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets41st percentile

Assets

Down

$14,502,494

Down $2,958,416 (-17%) from 2014

Net Assets

Down

$12,243,697

Down $2,853,742 (-19%) from 2014

Liabilities

Down

$2,258,797

Down $104,674 (-4.4%) from 2014

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin4th percentile

Revenue

Down

$1,950,127

Down $292,721 (-13%) from 2014

Expenses

Up

$3,459,019

Up $44,011 (+1.3%) from 2014

Net Income

Down

-$1,508,892

Down $336,732 (-29%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $20,666,693Liabilities 2010: $1,821,706Net Assets 2010: $18,844,9872010Assets 2011: $23,648,398Liabilities 2011: $3,234,441Net Assets 2011: $20,413,9572011Assets 2012: $21,912,541Liabilities 2012: $4,653,966Net Assets 2012: $17,258,5752012Assets 2013: $20,425,691Liabilities 2013: $4,882,928Net Assets 2013: $15,542,7632013Assets 2014: $17,460,910Liabilities 2014: $2,363,471Net Assets 2014: $15,097,4392014Assets 2015: $14,502,494Liabilities 2015: $2,258,797Net Assets 2015: $12,243,6972015Assets 2016: $13,196,170Liabilities 2016: $4,522,552Net Assets 2016: $8,673,6182016Assets 2017: $12,008,505Liabilities 2017: $4,325,107Net Assets 2017: $7,683,3982017Assets 2018: $10,389,964Liabilities 2018: $4,435,052Net Assets 2018: $5,954,9122018Assets 2019: $8,460,569Liabilities 2019: $4,705,825Net Assets 2019: $3,754,7442019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2015

Assets$14,502,494
Liabilities$2,258,797
Net Assets$12,243,697
Open 2015 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2010: $760,0602010Expenses 2011: $2,117,1362011Expenses 2012: $3,276,3982012Revenue 2013: $1,385,562Expenses 2013: $3,998,437Net Income 2013: -$2,612,8752013Revenue 2014: $2,242,848Expenses 2014: $3,415,008Net Income 2014: -$1,172,1602014Revenue 2015: $1,950,127Expenses 2015: $3,459,019Net Income 2015: -$1,508,8922015Revenue 2016: $714,208Expenses 2016: $2,975,740Net Income 2016: -$2,261,5322016Revenue 2017: $1,385,911Expenses 2017: $2,582,415Net Income 2017: -$1,196,5042017Revenue 2018: $1,256,374Expenses 2018: $2,586,591Net Income 2018: -$1,330,2172018Revenue 2019: $895,668Expenses 2019: $2,777,910Net Income 2019: -$1,882,2422019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020

Highlighted filing

2015

Revenue$1,950,127
Expenses$3,459,019
Net Income-$1,508,892
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 13, 2016
Return Version
2014v6.0
Gross Receipts
$3,505,396
Mission and Program Overview

Mission

Support of a tax exempt college

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$15,919,371$13,019,237▼ $2,900,134
Cash and Non-Interest-Bearing Accounts$15,582$16,853▲ $1,271
Investments in Publicly Traded Securities$2,719--
Total Assets$17,460,910$14,502,494▼ $2,958,416
Other Assets Total$1,523,238$1,466,404▼ $56,834
Liabilities
Accounts Payable and Accrued Expenses$1,161,351$1,162,486▲ $1,135
Other Liabilities$1,202,120$1,096,311▼ $105,809
Total Liabilities$2,363,471$2,258,797▼ $104,674
Net Assets / Fund Balance
Unrestricted Net Assets$14,776,321$11,873,604▼ $2,902,717
Temporarily Rstr Net Assets$321,118$370,093▲ $48,975
Total Net Assets Fund Balance$15,097,439$12,243,697▼ $2,853,742
Total Liabilities and Net Assets / Fund Balance$17,460,910$14,502,494▼ $2,958,416

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,466,404--
Other Securities$13,019,237--
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
Douglas LaycockChair
Maurice G JenkinsPresident
Linda M OrlansVice-chair
Charles E LangtonDirector
Charles a JanssenDirector
Clifton E HaleyDirector
Joan W HowarthDirector
Mark HaasDirector
Stacy L Erwin OakesDirector
Frederick D Dilley-
Richard C LametiTreas/sec
Revenue and Support

Revenue Composition

Contributions and Grants
$48,975
Program Service Revenue
$0
Investment Income
$1,901,152
Other Revenue
$0
All Other Contributions
$48,975
Change in Net Assets
$-1,508,892

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,950,007
Revenue Not Reported on Financial Statements
$120
Revenue Not Reported on Form 990
$-1,344,850
Total Revenue per Audited Statements
$605,157
Total Revenue per Form 990
$1,950,127
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,459,019
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$3,450,660--$3,450,660
Fees for Services Accounting$6,600--$6,600
Other Expenses$20--$20
Total Functional Expenses$3,459,019$0$0$3,459,019

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,459,019
Expenses per Audited Statements$3,458,899
Total Expenses per Audited Statements$3,458,899
Expenses Not Reported on Financial Statements$120
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Liabilities Under Trust Agreements$1,096,311
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“Group one directors consist incumbent members of the board of trustees of the michigan state university college law. Group two directors consist of the dean of the michigan state university college of law and the chief financial officer of the michigan state university college of law.”

Form 990, Page 6, Part VI, Line 8B

“NO COMMITTEES”

Form 990, Page 6, Part VI, Line 11B

“The treasurer reviews the return prior to releasing the return for electronic filing to the department of the treasury.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Michigan State University College
EIN
38-3254574
Phone
5174326813
Address
648 N SHAW LANE ROOM 368, EAST LANSING, MI 48824

Signing Officer

Name
Richard C Lameti
Title
Treasurer
Phone
5174326813
Signed
2016-01-13

Organization Details

Principal Officer
Maurice G Jenkins
Formed
1986
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
8

Preparer

Firm
Button Eddy Kolb & Sorrentino Pllc
Address
33515 STATE STREET, FARMINGTON, MI 48335
Preparer
Christopher M Rutowski
Phone
2488931030
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“BOARD OF DIRECTORS”

Financial Statement Notes

Schedule D, Page 3, Part X

“The foundation is exempt from federal income taxes under section 501(c)(3) of the internal revenue code, except for net income derived from unrelated business activities. The foundation believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The foundation is no longer subject to examination of its federal retrun of organization exempt from income tax, form 990, filed for years before june 30, 2011.”

Raw XML AppendixShowing 400 of 439 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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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONTRIBUTION RECEIVABLES-CHARITABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATION OF ITS FEDERAL RETRUN OF ORGANIZATION EXEMPT FROM INCOME TAX, FORM 990, FILED FOR YEARS BEFORE JUNE 30, 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1RICHARD C LAMETI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TREAS/SEC
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GROUP ONE DIRECTORS CONSIST INCUMBENT MEMBERS OF THE BOARD OF TRUSTEES OF THE MICHIGAN STATE UNIVERSITY COLLEGE LAW. GROUP TWO DIRECTORS CONSIST OF THE DEAN OF THE MICHIGAN STATE UNIVERSITY COLLEGE OF LAW AND THE CHIEF FINANCIAL OFFICER OF THE MICHIGAN STATE UNIVERSITY COLLEGE OF LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO COMMITTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TREASURER REVIEWS THE RETURN PRIOR TO RELEASING THE RETURN FOR ELECTRONIC FILING TO THE DEPARTMENT OF THE TREASURY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,502,494
Liabilities
$2,258,797
Net assets
$12,243,697
Revenue
$1,950,127
Expenses
$3,459,019
Net income
-$1,508,892
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2019Detailed filing. Detailed filing data is available for this year.$8.46$4.71$3.75$0.90$2.78$1.88
2018Detailed filing. Detailed filing data is available for this year.$10.4$4.44$5.95$1.26$2.59$1.33
2017Detailed filing. Detailed filing data is available for this year.$12.0$4.33$7.68$1.39$2.58$1.20
2016Detailed filing. Detailed filing data is available for this year.$13.2$4.52$8.67$0.71$2.98$2.26
2015Detailed filing. Detailed filing data is available for this year.$14.5$2.26$12.2$1.95$3.46$1.51
2014Detailed filing. Detailed filing data is available for this year.$17.5$2.36$15.1$2.24$3.42$1.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.4$4.88$15.5$1.39$4.00$2.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.9$4.65$17.3$3.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.6$3.23$20.4$2.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.7$1.82$18.8$0.76