Nonprofit · EIN 38-1988915
THOMAS M COOLEY LAW SCHOOL
Tax-exempt · LANSING, MI 48933
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $24,133,340 | $29,157,013 | -$5,023,673 | $61,341,902 | $27,671,041 | $33,670,861 |
| August 31, 2024 | 990 | $33,130,098 | $32,728,889 | $401,209 | $72,684,052 | $28,632,591 | $44,051,461 |
| August 31, 2023 | 990 | $23,596,124 | $35,773,155 | -$12,177,031 | $112,497,648 | $65,847,887 | $46,649,761 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $329,321
- of which government grants
- $229,049
- Program service revenue
- $19,555,652
- Investment income
- $4,150,319
- Net rental income
- $3,500
- Net gain from sales of assets
- $2,911,959
- Net income from fundraising events
- -$740
- Net income from sales of inventory
- $58,128
- Other revenue
- $98,048
Expenses
- Grants and similar amounts paid
- $3,316,595
- Compensation of officers, directors and key employees
- $1,339,556
- Other salaries and wages
- $8,671,750
- Salaries, compensation and benefits (total)
- $14,207,525
- Professional fundraising fees
- $6,000
- Legal fees
- $270,266
- Accounting fees
- $134,675
- Occupancy
- $3,444,879
- Travel
- $246,697
- Depreciation
- $2,154,644
- Program services (functional)
- $24,052,726
- Management and general (functional)
- $5,009,162
- Fundraising (functional)
- $95,125
Balance sheet and other
- Total assets, start of year
- $72,684,052
- Total assets, end of year
- $61,341,902
- Total liabilities, end of year
- $27,671,041
- Net assets, end of year
- $33,670,861
- Land, buildings and equipment
- $27,198,290
- Publicly traded securities
- $3,620,990
- Net assets without donor restrictions
- $28,255,690
- Net assets with donor restrictions
- $5,415,171
- Gross receipts
- $35,715,095
- Employees
- 286
- Volunteers
- 30
- Year formed
- 1972
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES S MCGRATH | PRESIDENT & DEAN Officer | 60 | $375,550 | $58,392 |
| TRACEY W BRAME | ASSOCIATE DEAN & TENURED PROFESSOR Key employee | 50 | $188,756 | $48,792 |
| MICHAEL K MOLITOR | TENURED PROF., ACTING LEGAL COUNSEL Highest-paid employee | 40 | $179,487 | $49,500 |
| TONYA L KRAUSE-PHELAN | ASSOCIATE DEAN & TENURED PROFESSOR Key employee | 50 | $179,730 | $49,245 |
| MONICA R NUCKOLLS | TENURED PROFESSOR Highest-paid employee | 55 | $180,905 | $46,902 |
| KATHLEEN A CONKLIN | TREASURER/SR VP OF OPS & FINANCE Officer | 50 | $186,079 | $41,625 |
| PAUL J ZELENSKI | SR VP & ASSOC DEAN OF ENROLLMENT Key employee | 50 | $179,392 | $41,235 |
| DUSTIN S FOSTER | TENURED PROFESSOR Highest-paid employee | 45 | $163,317 | $48,666 |
| KATHERINE A GUSTAFSON | TENURED PROFESSOR/ASST DEAN Highest-paid employee | 50 | $164,168 | $47,283 |
| DUANE A STROJNY | ASSOCIATE DEAN & TENURED PROFESSOR Key employee | 40 | $162,338 | $49,047 |
| RICHARD C HENKE | TENURED PROFESSOR Highest-paid employee | 45 | $156,120 | $48,666 |
| MUSTAFA M AMEENUDDIN | BOARD MEMBER/ADJUNCT PROFESSOR Trustee or director | 11 | $11,000 | $0 |
| KENNETH V MILLER | SECRETARY OF THE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| MITCHELL S ZAJAC | CHAIRPERSON OF THE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| AARON V BURRELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTINA L CORL | BOARD MEMBER Trustee or director | 1 | $0 |
| HON BART STUPAK | BOARD MEMBER Trustee or director | 1 | $0 |
| HON JANE E MARKEY | BOARD MEMBER Trustee or director | 1 | $0 |
| HON LOUISE ALDERSON | BOARD MEMBER Trustee or director | 1 | $0 |
| HON MICHAEL P HATTY | BOARD MEMBER Trustee or director | 1 | $0 |
| JOHN M DUNN | BOARD MEMBER Trustee or director | 1 | $0 |
| LAWRENCE P NOLAN | BOARD MEMBER Trustee or director | 1 | $0 |
| THOMAS W CRANMER | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended August 31, 2024: 26 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES MCGRATH | PRESIDENT & DEAN Officer | 60 | $385,294 | $51,350 |
| TONYA KRAUSE-PHELAN | ASSOCIATE DEAN & TENURED PROFESSOR Key employee | 50 | $180,407 | $38,338 |
| PAUL ZELENSKI | SR VP & ASSOC DEAN OF ENROLLMENT Key employee | 50 | $181,890 | $35,478 |
| MICHAEL MOLITOR | TENURED PROF., ACTING LEGAL COUNSEL Highest-paid employee | 40 | $178,190 | $37,811 |
| DUSTIN FOSTER | TENURED PROFESSOR Highest-paid employee | 50 | $175,699 | $38,846 |
| TRACEY BRAME | ASSOCIATE DEAN & TENURED PROFESSOR Key employee | 50 | $175,153 | $37,909 |
| KATHLEEN CONKLIN | TREASURER/SR VP OF OPS & FINANCE Officer | 50 | $175,153 | $34,804 |
| MONICA NUCKOLLS | TENURED PROFESSOR Highest-paid employee | 55 | $172,540 | $37,118 |
| TAMMY ASHER | TENURED PROFESSOR Highest-paid employee | 50 | $171,290 | $33,298 |
| DUANE STROJNY | ASSOCIATE DEAN & TENURED PROFESSOR Key employee | 40 | $159,923 | $39,110 |
| AMY TIMMER | ASSOCIATE DEAN & TENURED PROFESSOR Key employee | 40 | $175,153 | $17,402 |
| MICHAEL MCDANIEL | TENURED PROFESSOR Highest-paid employee | 40 | $159,924 | $32,563 |
| WILLIAM ARNOLD | SEC./DIR. OF ADVANCEMENT Officer | 40 | $90,816 | $7,306 |
| MUSTAFA AMEEN | BOARD MEMBER/ADJUNCT PROFESSOR Trustee or director | 6 | $11,000 | $0 |
| HON LOUISE ALDERSON | CHAIRMAN OF THE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| AARON BURRELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHRISTINA CORL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| THOMAS CRANMER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN DUNN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HON MICHAEL HATTY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HON JANE MARKEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KENNETH MILLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LAWRENCE NOLAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HON BART STUPAK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JORDAN SUTTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MITCHELL ZAJAC | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended August 31, 2023: 27 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DON LEDUC | TENURED PROFESSOR, FORMER PRESIDENT Highest-paid employee | 35 | $500,013 | $32,603 |
| JAMES MCGRATH | PRESIDENT & DEAN Officer | 60 | $377,447 | $33,777 |
| KATHLEEN CONKLIN | TREASURER/SR VP OF OPS & FINANCE Officer | 48 | $185,915 | $29,122 |
| PAUL ZELENSKI | SR VP & ASSOC DEAN OF ENROLLMENT Key employee | 50 | $184,568 | $29,077 |
| TRACEY BRAME | ASSOCIATE DEAN & TENURED PROFESSOR Key employee | 50 | $173,789 | $34,374 |
| MICHAEL MOLITOR | TENURED PROF., ACTING LEGAL COUNSEL Highest-paid employee | 40 | $173,789 | $34,372 |
| TAMMY ASHER | TENURED PROFESSOR Highest-paid employee | 55 | $172,704 | $33,778 |
| DUSTIN FOSTER | TENURED PROFESSOR Highest-paid employee | 45 | $171,699 | $33,778 |
| TONYA KRAUSE-PHELAN | ASSOCIATE DEAN & TENURED PROFESSOR Key employee | 55 | $164,828 | $34,987 |
| MONICA NUCKOLLS | TENURED PROFESSOR Highest-paid employee | 55 | $165,267 | $33,778 |
| DUANE STROJNY | ASSOCIATE DEAN & TENURED PROFESSOR Key employee | 50 | $158,677 | $35,633 |
| AMY TIMMER | ASSOCIATE DEAN & TENURED PROFESSOR Key employee | 50 | $173,789 | $14,180 |
| CHERIE BECK | SEC./EXEC ASST TO PRES/LEGAL COUNSEL - PART YEAR Officer | 40 | $108,692 | $28,554 |
| WILLIAM ARNOLD | SEC./DIR. OF ADVANCEMENT - PART YEAR Officer | 46 | $87,305 | $3,125 |
| MUSTAFA AMEEN | BOARD MEMBER/ADJUNCT PROFESSOR Trustee or director | 6 | $11,000 | $0 |
| HON LOUISE ALDERSON | CHAIRMAN OF THE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| AARON BURRELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHRISTINA CORL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| THOMAS CRANMER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN DUNN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HON MICHAEL HATTY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HON JANE MARKEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KENNETH MILLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LAWRENCE NOLAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HON BART STUPAK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JORDAN SUTTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MITCHELL ZAJAC | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 300 S CAPITOL AVE, LANSING, MI 48933-2002
- Principal officer (990 for 2024)
- JAMES MCGRATH, 300 S CAPITOL AVE, LANSING, MI 48933
- Signed the 990
- RONDA L BECK, SR VP OF OPS AND FINANCE
- Phone
- (517) 371-5140
- Website
- WWW.COOLEY.EDU
- Return prepared by
- Plante & Moran PLLC
Mission
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.
Program accomplishments
- INSTRUCTION OF APPROXIMATELY 360 STUDENTS INCLUDING OPERATION OF A BOOKSTORE FOR THE CONVENIENCE OF STUDENTS AND FACULTYExpenses $24,052,726 · grants $3,316,595 · revenue $19,645,585
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 38-1988915
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B500)
- Assets (IRS master file)
- $61,341,902
- Income (IRS master file)
- $35,715,095
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $24,133,340 | $29,157,013 | $61,341,902 | XML |
| 990 | August 2024 | $33,130,098 | $32,728,889 | $72,684,052 | XML |
| 990 | August 2023 | $23,596,124 | $35,773,155 | $112,497,648 | XML |
| 990 | August 2022 | $26,580,127 | $39,621,889 | $124,949,343 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-1988915).
Questions about THOMAS M COOLEY LAW SCHOOL
- What is the EIN of THOMAS M COOLEY LAW SCHOOL?
- The employer identification number (EIN) of THOMAS M COOLEY LAW SCHOOL is 38-1988915.
- Is THOMAS M COOLEY LAW SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to THOMAS M COOLEY LAW SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THOMAS M COOLEY LAW SCHOOL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THOMAS M COOLEY LAW SCHOOL due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THOMAS M COOLEY LAW SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of THOMAS M COOLEY LAW SCHOOL?
- The 990 for the year ended August 31, 2025 names JAMES MCGRATH.
- Who are the officers and directors of THOMAS M COOLEY LAW SCHOOL?
- The 990 for the year ended August 31, 2025 lists 23 people; 12 received compensation from the organization, the highest $375,550 (JAMES S MCGRATH, PRESIDENT & DEAN).
- How much revenue does THOMAS M COOLEY LAW SCHOOL have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $24,133,340, expenses of $29,157,013 and total assets of $61,341,902 at year end.
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