Civic Intelligence

Michigan State University College of Law Foundation

990 • Fiscal year 2017 • EIN 38-3254574

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 08, 2018

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

63rd percentile

0.36x

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

91st percentile

3.12x

Higher debt load relative to revenue than 91% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

3rd percentile

-86%

Higher net margin than 3% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

67th percentile

$234,255

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 16.9% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

8th percentile

-9.0%

Faster asset growth than 8% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

92nd percentile

94%

Faster revenue growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Down

$12,008,505

Down $1,187,665 (-9.0%) from 2016

Net Assets

Down

$7,683,398

Down $990,220 (-11%) from 2016

Liabilities

Down

$4,325,107

Down $197,445 (-4.4%) from 2016

Revenue

Up

$1,385,911

Up $671,703 (+94%) from 2016

Expenses

Down

$2,582,415

Down $393,325 (-13%) from 2016

Net Income

Up

-$1,196,504

Up $1,065,028 (+47%) from 2016

Historical Trend

Balance Sheet Trend

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

2017

Assets$12,008,505
Liabilities$4,325,107
Net Assets$7,683,398

Operations Trend

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

2017

Revenue$1,385,911
Expenses$2,582,415
Net Income-$1,196,504
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 8, 2018
Return Version
2016v3.1
Gross Receipts
$1,385,911
Mission and Program Overview

Mission

Support of a tax exempt college

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$11,781,643$10,546,607▼ $1,235,036
Cash and Non-Interest-Bearing Accounts$197$13▼ $184
Total Assets$13,196,170$12,008,505▼ $1,187,665
Other Assets Total$1,414,330$1,461,885▲ $47,555
Liabilities
Accounts Payable and Accrued Expenses$3,519,700$3,350,935▼ $168,765
Other Liabilities$1,002,852$974,172▼ $28,680
Total Liabilities$4,522,552$4,325,107▼ $197,445
Net Assets / Fund Balance
Unrestricted Net Assets$8,262,140$7,195,685▼ $1,066,455
Temporarily Rstr Net Assets$411,478$487,713▲ $76,235
Total Net Assets Fund Balance$8,673,618$7,683,398▼ $990,220
Total Liabilities and Net Assets / Fund Balance$13,196,170$12,008,505▼ $1,187,665

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,461,885--
Other Securities$10,546,607--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Richard C LametiTreasurer/se$234,255$234,255

Board Members and Trustees

NameTitle
Michael G MorrisChair
Maurice G JenkinsPresident
Donald NystromVice-chair
Charles a JanssenDirector
Clifton E HaleyDirector
Lawrence PonoroffDirector
Linda M OrlansDirector
Mark HaasDirector
Scott RomneyDirector
Richard C LametiTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$76,235
Program Service Revenue
$0
Investment Income
$1,309,676
Other Revenue
$0
All Other Contributions
$76,235
Change in Net Assets
$-1,196,504

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,385,791
Revenue Not Reported on Financial Statements
$120
Revenue Not Reported on Form 990
$206,284
Total Revenue per Audited Statements
$1,592,075
Total Revenue per Form 990
$1,385,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,582,415
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$2,575,675--$2,575,675
Fees for Services Accounting$6,600--$6,600
Other Expenses$20--$20
Total Functional Expenses$2,582,415$0$0$2,582,415

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,582,415
Expenses per Audited Statements$2,582,295
Total Expenses per Audited Statements$2,582,295
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$974,172
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/secretary
Phone
5174326813
Signed
2018-02-08

Organization Details

Principal Officer
Maurice G Jenkins
Formed
1986
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
7

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, 2013.

Raw XML AppendixShowing 400 of 427 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03519700
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03350935
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SUPPORT OF A TAX EXEMPT COLLEGE
IRS990/AllOtherContributionsAmt076235
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0RICHARD C LAMETI
IRS990/BooksInCareOfDetail/PhoneNum05174326813
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0648 N SHAW LANE ROOM 368
IRS990/BooksInCareOfDetail/USAddress/CityNm0EAST LANSING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048824
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0197
IRS990/CashNonInterestBearingGrp/EOYAmt013
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt076235
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01309676
IRS990/CYOtherExpensesAmt02582415
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-1196504
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt02582415
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01385911
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TO PROVIDE SUPPORT FOR THE EDUCATIONAL ACTIVITIES OF THE MICHIGAN STATE UNIVERSITY COLLEGE OF LAW.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02582415
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt06600
IRS990/FeesForServicesAccountingGrp/TotalAmt06600
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt045247
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt115155
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0RICHARD C LAMETI
IRS990/Form990PartVIISectionAGrp/PersonNm1LAWRENCE PONOROFF
IRS990/Form990PartVIISectionAGrp/PersonNm2CLIFTON E HALEY
IRS990/Form990PartVIISectionAGrp/PersonNm3CHARLES A JANSSEN
IRS990/Form990PartVIISectionAGrp/PersonNm4MAURICE G JENKINS
IRS990/Form990PartVIISectionAGrp/PersonNm5LINDA M ORLANS
IRS990/Form990PartVIISectionAGrp/PersonNm6MARK HAAS
IRS990/Form990PartVIISectionAGrp/PersonNm7SCOTT ROMNEY
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHAEL G MORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm9DONALD NYSTROM
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0189008
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1160814
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER/SE
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE-CHAIR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01986
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01385911
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt01309676
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01309676
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt011781643
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt010546607
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPORT OF A TAX EXEMPT COLLEGE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt08673618
IRS990/NetAssetsOrFundBalancesEOYAmt07683398
IRS990/NetUnrlzdGainsLossesInvstAmt0206284
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01414330
IRS990/OtherAssetsTotalGrp/EOYAmt01461885
IRS990/OtherExpensesGrp/Desc0INVESTMENT EXPENSES
IRS990/OtherExpensesGrp/Desc1MICHIGAN ANNUAL REPORT
IRS990/OtherExpensesGrp/ProgramServicesAmt0120
IRS990/OtherExpensesGrp/ProgramServicesAmt120
IRS990/OtherExpensesGrp/TotalAmt0120
IRS990/OtherExpensesGrp/TotalAmt120
IRS990/OtherLiabilitiesGrp/BOYAmt01002852
IRS990/OtherLiabilitiesGrp/EOYAmt0974172
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt02575675
IRS990/PaymentsToAffiliatesGrp/TotalAmt02575675
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MAURICE G JENKINS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt041385
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0672823
IRS990/PYOtherExpensesAmt02975740
IRS990/PYRevenuesLessExpensesAmt0-2261532
IRS990/PYTotalExpensesAmt02975740
IRS990/PYTotalRevenueAmt0714208
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-1196504
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0381358000
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt02575675
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0MICHIGAN STATE UNIVERSITY COLLEGE OF LAW
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt02575675
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0120
IRS990ScheduleD/ExpensesSubtotalAmt02582295
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0120
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0120
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0206284
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01461885
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONTRIBUTION RECS-CHARITABLE REM TR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0974172
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LIABILITIES UNDER TRUST AGREEMENTS
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt010546607
IRS990ScheduleD/OtherSecuritiesGrp/Desc0POOLED ACCOUNT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0206284
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0120
IRS990ScheduleD/RevenueSubtotalAmt01385791
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, 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01461885
IRS990ScheduleD/TotalBookValueSecuritiesAmt010546607
IRS990ScheduleD/TotalExpensesPerForm990Amt02582415
IRS990ScheduleD/TotalLiabilityAmt0974172
IRS990ScheduleD/TotalRevenuePerForm990Amt01385911
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01592075
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02582295
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0179008
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1160814
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt024000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt18000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt021247
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt17155
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt010000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RICHARD C LAMETI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1LAWRENCE PONOROFF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TREASURER/SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0234255
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1175969
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MSU COLLEGE OF LAW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0381358000
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C 3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COLLEGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0368 COLLEGE LAW BUILDING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0EAST LANSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048824
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0true
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt02575675
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1LOAN GUARANTEE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0MSU COLLEGE OF LAW
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1MSU COLLEGE OF LAW
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1D
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0411478
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0487713
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt013196170
IRS990/TotalAssetsEOYAmt012008505
IRS990/TotalAssetsGrp/BOYAmt013196170
IRS990/TotalAssetsGrp/EOYAmt012008505
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt076235
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02582415
IRS990/TotalFunctionalExpensesGrp/TotalAmt02582415
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04522552
IRS990/TotalLiabilitiesEOYAmt04325107
IRS990/TotalLiabilitiesGrp/BOYAmt04522552
IRS990/TotalLiabilitiesGrp/EOYAmt04325107
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08673618
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07683398
IRS990/TotalOtherCompensationAmt060402
IRS990/TotalProgramServiceExpensesAmt02582415
IRS990/TotalRevenueGrp/ExclusionAmt01309676
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01385911
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013196170
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012008505
IRS990/TotReportableCompRltdOrgAmt0349822
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0true
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt08262140
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07195685
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0368 LAW COLLEGE BUILDING
IRS990/USAddress/CityNm0EAST LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048824
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD C LAMETI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/SECRETARY

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings