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Nonprofit · EIN 74-1474102

ORDER OF THE COIF

Tax-exempt · MORGANTOWN, WV 26506

Financials

$63K$83K2023$177K$55K2024$141K$70K2025
Revenue Expenses · by fiscal year end
Financials of ORDER OF THE COIF by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$140,869$69,907$70,962$443,414$0$443,414
December 31, 2024990$176,810$55,211$121,599$372,572$0$372,572
December 31, 2023990-EZ$62,968$83,493-$20,525$250,973–$250,973
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$97,825
Membership dues
$96,325
Program service revenue
$0
Investment income
-$6,272
Net gain from sales of assets
-$11,254
Other revenue
$49,316

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$1,399
Program services (functional)
$69,907

Balance sheet and other

Total assets, start of year
$372,572
Total assets, end of year
$443,414
Total liabilities, end of year
$0
Net assets, end of year
$443,414
Publicly traded securities
$346,790
Net assets without donor restrictions
$443,414
Gross receipts
$294,580
Employees
0

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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
STEPHANIE MILLEREXEC COMMITT
Trustee or director
10$22,966
STEPHEN VLADECKEXEC COMMITT
Trustee or director
10$15,000
PROFESSOR CAROLINE OSBORNESECRETARY TR
Trustee or director, Officer
10$10,000
DYLAN PENNINGROTHEXEC COMMITT
Trustee or director
10$5,000
MAUREEN E BRADYEXEC COMMITT
Trustee or director
5$2,500
PROFESSOR LARRY ZELENAKVICE PRESIDE
Trustee or director, Officer
10$2,500
EMILY CAMPBELLEXEC COMMITT
Trustee or director
5$167
DAVID HOFFMANEXEC COMMITT
Trustee or director
5$167
PROFESSOR MERLE WEINERPRESIDENT
Trustee or director, Officer
10$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
PROFESSOR CAROLINE OSBORNESECRETARY TR
Trustee or director, Officer
5$10,000
HONORABLE KEITH ELLISONEXEC COMMITT
Trustee or director
5$0
PROFESSOR ALLEN ERBSENEXEC COMMITT
Trustee or director
5$0
PROFESSOR MELISSA MURRAYEXEC COMMITT
Trustee or director
5$0
PROFESSOR MERLE WEINERPRESIDENT
Trustee or director, Officer
5$0
PROFESSOR LARRY ZELENAKVICE PRESIDE
Trustee or director, Officer
5$0
990-EZ for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
PROFESSOR CAROLINE OSBORNESECRETARY TR5$10,000
PROFESSOR MERLE WEINERPRESIDENT5$0
PROFESSOR MELISSA MURRAYEXEC COMMITT5$0
HONORABLE KEITH P ELLISONEXEC COMMITT5$0
PROFESSOR LARRY ZELENAKVICE PRESIDE5$0
PROFESSOR ALLEN ERBSENEXEC COMMITT5$0

Address and contacts

Address (IRS master file)
101 LAW SCHOOL DR, MORGANTOWN, WV 26506-7914
In care of
% LAURA GASAWAY U N C LAW LIBRARY
Principal officer (990 for 2025)
PROFESSOR CAROLINE OSBORNE, 1172 FEARRINGTON POST, PITTSBORO, NC 27312
Signed the 990
PROFESSOR CAROLINE OSBORNE, SECRETARY TREASURER
Phone
(304) 293-3591
Return prepared by
PAUL M STUTTS CPA PA

Mission

THE ORDER OF THE COIF IS A NATIONAL LEGAL HONOR SOCIETY THAT PROMOTES EXCELLENCE IN LEGAL SCHOLARSHIP AND ADVANCING LEGAL KNOWLEDGE. THE ORDER HAS 88 CHAPTERS (LAW SCHOOLS) AND THOUSANDS OF MEMBERS INDUCTED FROM 1902 TO 2024. CERTIFICATES ARE SENT TO NEW MEMBERS EACH YEAR. A ONE TIME MEMBERSHIP FEE IS PAID TO COVER EXPENSES FOR PRODUCING MEMBERSHIP CERTIFICATES, SHIPPING AND HANDLING FOR CERTIFICATES, PROGRAMING, AWARDS, CHARTERING NEW CHAPTERS AND GENERAL OPERATING EXPENSES.

990 for the year ended December 31, 2025

Program accomplishments

  • THE ORDER OF THE COIF IS A NATIONAL LEGAL HONOR SOCIETY THAT PROMOTES EXCELLENCE IN LEGAL SCHOLARSHIP AND ADVANCING LEGAL KNOWLEDGE. THE ORDER HAS 88 CHAPTERS (LAW SCHOOLS) AND THOUSANDS OF MEMBERS INDUCTED FROM 1902 TO 2024. CERTIFICATES ARE SENT TO NEW MEMBERS EACH YEAR. A ONE TIME MEMBERSHIP FEE IS PAID TO COVER EXPENSES FOR PRODUCING MEMBERSHIP CERTIFICATES, SHIPPING AND HANDLING FOR CERTIFICATES, PROGRAMING, AWARDS, CHARTERING NEW CHAPTERS AND GENERAL OPERATING EXPENSES.
    Expenses $69,907 · revenue $97,825

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
74-1474102
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1985
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$443,414
Income (IRS master file)
$294,580

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$140,869$69,907$443,414IRS
990December 2024$176,810$55,211$372,572XML
990-EZDecember 2023$62,968$83,493$250,973XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 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 74-1474102).

Questions about ORDER OF THE COIF

What is the EIN of ORDER OF THE COIF?
The employer identification number (EIN) of ORDER OF THE COIF is 74-1474102.
Is ORDER OF THE COIF tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
Are donations to ORDER OF THE COIF tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does ORDER OF THE COIF 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 ORDER OF THE COIF due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ORDER OF THE COIF last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of ORDER OF THE COIF?
The 990 for the year ended December 31, 2025 names PROFESSOR CAROLINE OSBORNE.
Who are the officers and directors of ORDER OF THE COIF?
The 990 for the year ended December 31, 2025 lists 9 people; 8 received compensation from the organization, the highest $22,966 (STEPHANIE MILLER, EXEC COMMITT).
How much revenue does ORDER OF THE COIF have?
On its 990 for the year ended December 31, 2025 it reported revenue of $140,869, expenses of $69,907 and total assets of $443,414 at year end.

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