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        <EOYAmt>126647</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>14925</EOYAmt>
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      <DeferredRevenueGrp>
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        <EOYAmt>4070</EOYAmt>
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      <OtherLiabilitiesGrp>
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        <EOYAmt>2784</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>36389</BOYAmt>
        <EOYAmt>21779</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>103018</BOYAmt>
        <EOYAmt>104868</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>103018</BOYAmt>
        <EOYAmt>104868</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>126647</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>1850</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>361031</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>332325</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>354937</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>368011</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>303080</CurrentTaxYearAmt>
        <TotalAmt>1719384</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>361031</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>332325</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>354937</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>368011</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>303080</CurrentTaxYearAmt>
        <TotalAmt>1719384</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>954876</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>764508</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>213</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>28</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>459</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1208</CurrentTaxYearAmt>
        <TotalAmt>1930</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1721314</TotalSupportAmt>
      <PublicSupportCY170Pct>0.44410</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99950</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D">
      <AgentTrusteeEtcInd>false</AgentTrusteeEtcInd>
      <OtherLiabilitiesOrgGrp>
        <Desc>IOLTA TRUST</Desc>
        <Amt>2784</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2784</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="990L">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>KATHLEEN CONKLIN CPA</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>COOLEY OFFICER</RelationshipDescriptionTxt>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, LINE 11B - ORGAINZATIONS PROCESS TO REVIEW FORM 990COPIES OF 990 RETURN ARE MADE AVAILABLE TO BOARD MEMBERS AND DISTRIBUTED AT THE JANUARY MEETING. IT IS PRESENTED TO THE BOARD OF DIRECTORS DURING THIS MEETING AND THE BOARD REVIEWS AND THEN DISCUSSES ANY INACCURACIES AND AREAS OF CONCERN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, LINE 12C - ENFORCEMENT OF CONFLICTS POLICYADOPTED THE COOLEY LAW SCHOOL CONFLICT OF INTEREST POLICY FOR SIXTY PLUS, WITH AN ANNUAL E-MAIL TO ALL BOARD MEMBERS ASKING FOR DISCLOSURE OF INTERESTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIALEXECUTIVE DIRECTOR SALARY IS APPROVED BY THE BOARD DURING THE ANNUAL BUDGET APPROVAL. THERE IS A STEP SYSTEM WHICH SETS FORTH THE AVAILABLE SALARY OPTIONS BASED ON EDUCATION AND PRIOR WORK EXPERIENCE. ANNUAL RAISES ARE BASED ON THIS STEP SYSTEM. THE STEP SYSTEM IS CONSISTENT WITH THE PAY SYSTEM OF COOLEY LAW SCHOOL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, LINE 15B - COMPENSATION PROCESS FOR OFFICERSALL FACULTY AND STAFF WHO WORK FOR SIXTY PLUS ARE COOLEY LAW SCHOOL EMPLOYEES. COOLEY DETERMINES APPROPRIATE COMPENSATION OF SIXTY PLUS FACULTY AT TIME OF HIRE THROUGH CONSULTATION WITH THE SIXTY PLUS EXECUTIVE DIRECTOR, THE COOLEY DEAN OF FACULTY, THE COOLEY ASSOCIATE DEAN OF PRACTICE AND PERFORMANCE, THE COOLEY CFO (WHO IS ALSO THE TREASURER OF SIXTY PLUS), THE HUMAN RESOURCES OFFICE, AND THE CLINIC DEPARTMENT CHAIR. COOLEY DETERMINES APPROPRIATE COMPENSATION OF SIXTY PLUS STAFF AT THE TIME OF HIRE THROUGH CONSULTATION WITH SIXTY PLUS EXECUTIVE DIRECTOR, THE COOLEY ASSOCIATE DEAN OF PRACTICE AND PERFORMANCE SKILLS, THE COOLEY CFO, THE HUMAN RESOURCES OFFICE AND THE SIXTY PLUS OFFICE MANAGER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATIONGOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>ENTITY INCOME INCLUDES IN-KIND DONATED STAFF AND FACILITIES FROM COOLEY LAW SCHOOL IN THE TOTAL AMOUNT OF $349,227. THIS AMOUNT INCLUDES DONATED RENT OF $15,488 AND $333,739 FOR SALARIES, BENEFITS, FACILITIES AND EQUIPMENT. THE DONATED AMOUNTS ARE INCLUDED ON THE 990 TO AVOID THE FINANCIAL STATEMENTS AND 990 FROM BEING MISLEADING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>THOMAS M COOLEY LAW SCHOOL</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>300 S CAPITOL AVE</AddressLine1Txt>
          <CityNm>LANSING</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48933</ZIPCd>
        </USAddress>
        <EIN>381988915</EIN>
        <PrimaryActivitiesTxt>EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>2</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>true</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>true</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Explanation of information on Schedule R</FormAndLineReferenceDesc>
        <ExplanationTxt>SIXTY PLUS RECEIVES SUPPORT IN THE FORM OF FACILITIES, RENT AND PAYROLL FROM COOLEY LAW SCHOOL. FOR THE YEAR ENDED AUGUST 21, 2024, SIXTY PLUS RECEIVED $293,926 IN NON-CASH CONTRIBUTIONS OF STAFF, FACILITIES AND SUPPLIES. $15,488 IS INCLUDED ON THE 990 TO REMAIN CONSISTENT WITH PRIOR YEARS AND TO KEEP THE INFORMATION RETURN FROM BEING MISLEADING.$5,064 IN CASH WAS RECEIVED FROM COOLEY LAW SCHOOL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>