Univ Of Michigan Law School Tr
Univ Of Michigan Law School Tr maintains strong assets and zero reported officer compensation amidst fluctuating revenues.
EIN: 136053039 · Greenville, DE · Updated: 2026-03-28
Is Univ Of Michigan Law School Tr Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Univ Of Michigan Law School Tr directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Univ Of Michigan Law School Tr
Univ Of Michigan Law School Tr (EIN: 136053039) is a nonprofit organization based in Greenville, DE. The organization reported total revenue of $11.8M and total assets of $42.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Univ Of Michigan Law School Tr's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Univ Of Michigan Law School Tr is a large nonprofit that has been operating for 44 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -0.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.6M |
| Total Expenses | $2.9M |
| Surplus / Deficit | $-1,262,478 |
| Total Assets | $40.9M |
| Total Liabilities | $1 |
| Net Assets | $40.9M |
| Operating Margin | -76.9% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 168.9 months |
Financial Health Grade: B
In 2023, Univ Of Michigan Law School Tr reported a deficit of $1.3M with expenses exceeding revenue, holds 168.9 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Univ Of Michigan Law School Tr's revenue has declined at a compound annual growth rate (CAGR) of -0.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -44.5% | +1.6% | -4.1% |
| 2022 | -43.1% | +2.3% | -4.2% |
| 2021 | +55.7% | +34.8% | +13.3% |
| 2020 | +15.0% | -36.2% | -1.2% |
| 2019 | +34.5% | +40.6% | +0.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1982 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Univ Of Michigan Law School Tr with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Univ Of Michigan Law School Tr allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $1.3M, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that executive leadership is either unpaid or compensated through mechanisms not categorized as officer compensation on the IRS Form 990, which is highly favorable for financial efficiency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Univ Of Michigan Law School Tr's IRS 990 filings:
- Significant year-over-year revenue volatility (e.g., $5.2M in 2021 to $1.6M in 2023), which could impact long-term planning if not managed by a stable endowment distribution policy.
- Unknown NTEE code, which limits immediate understanding of its specific charitable focus without further investigation.
Strengths
The following positive indicators were identified for Univ Of Michigan Law School Tr:
- Consistent reporting of 0% officer compensation, indicating highly efficient use of funds regarding executive pay.
- Strong asset base, consistently around $40 million, providing financial stability and long-term capacity.
- Minimal liabilities reported across all filings, demonstrating a very healthy balance sheet and low financial risk.
- Stable expense levels, generally between $2M-$3M annually, suggesting predictable operational costs.
Frequently Asked Questions about Univ Of Michigan Law School Tr
Is Univ Of Michigan Law School Tr a legitimate charity?
Based on AI analysis of IRS 990 filings, Univ Of Michigan Law School Tr (EIN: 136053039) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does Univ Of Michigan Law School Tr spend its money?
Univ Of Michigan Law School Tr directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Univ Of Michigan Law School Tr tax-deductible?
Univ Of Michigan Law School Tr is registered as a tax-exempt nonprofit (EIN: 136053039). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What is the primary source of the organization's revenue fluctuations?
The provided data shows significant year-over-year revenue changes, such as $5,203,138 in 2021 down to $1,641,977 in 2023. This could be due to varying investment returns, large one-time donations, or changes in endowment distributions, which would require reviewing the full 990 for detailed schedules.
How does the organization's location in Delaware relate to its mission supporting the University of Michigan Law School?
The organization is located in Greenville, DE, while supporting a Michigan institution. This is common for trusts and endowments established in states with favorable trust laws, but the specific operational connection would need to be clarified from the full 990.
What specific programs or initiatives does the trust fund at the University of Michigan Law School?
The provided summary data does not detail specific program expenditures. A review of the full IRS Form 990, particularly Schedule O and Part IX, would be necessary to understand the nature and scope of the programs supported.
Filing History
IRS 990 filing history for Univ Of Michigan Law School Tr showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Univ Of Michigan Law School Tr's revenue has declined by 9%, moving from $1.8M to $1.6M. Total assets increased by 17.6% over the same period, from $34.8M to $40.9M. Total functional expenses rose by 31.6%, from $2.2M to $2.9M. In its most recent filing year (2023), Univ Of Michigan Law School Tr reported a deficit of $1.3M, with expenses exceeding revenue. The organization holds $1 in liabilities against $40.9M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $40.9M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.6M | $2.9M | $40.9M | $1 | — | — |
| 2022 | $3.0M | $2.9M | $42.6M | $1 | — | View 990 |
| 2021 | $5.2M | $2.8M | $44.5M | $1 | — | View 990 |
| 2020 | $3.3M | $2.1M | $39.3M | $1 | — | View 990 |
| 2019 | $2.9M | $3.2M | $39.8M | $0 | — | View 990 |
| 2015 | $2.2M | $2.3M | $39.7M | $0 | — | View 990 |
| 2014 | $5.5M | $2.3M | $40.9M | $0 | — | View 990 |
| 2013 | $5.7M | $2.2M | $39.5M | $0 | — | View 990 |
| 2012 | $3.4M | $2.1M | $36.1M | $0 | — | View 990 |
| 2011 | $1.8M | $2.2M | $34.8M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.6M, expenses of $2.9M, and assets of $40.9M (revenue -44.5% year-over-year).
- 2022: Revenue of $3.0M, expenses of $2.9M, and assets of $42.6M (revenue -43.1% year-over-year).
- 2021: Revenue of $5.2M, expenses of $2.8M, and assets of $44.5M (revenue +55.7% year-over-year).
- 2020: Revenue of $3.3M, expenses of $2.1M, and assets of $39.3M (revenue +15.0% year-over-year).
- 2019: Revenue of $2.9M, expenses of $3.2M, and assets of $39.8M (revenue +34.5% year-over-year).
- 2015: Revenue of $2.2M, expenses of $2.3M, and assets of $39.7M (revenue -60.9% year-over-year).
- 2014: Revenue of $5.5M, expenses of $2.3M, and assets of $40.9M (revenue -2.8% year-over-year).
- 2013: Revenue of $5.7M, expenses of $2.2M, and assets of $39.5M (revenue +67.0% year-over-year).
- 2012: Revenue of $3.4M, expenses of $2.1M, and assets of $36.1M (revenue +88.8% year-over-year).
- 2011: Revenue of $1.8M, expenses of $2.2M, and assets of $34.8M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Univ Of Michigan Law School Tr:
Data Sources and Methodology
This transparency report for Univ Of Michigan Law School Tr is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.