Csu Law Alumni Association

Nonprofit profile at a glance

EIN
237277220
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Cleveland, OH, USA
Phone
2166872368
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
University or Technological Institute

Official website

Reported finances

Revenue
$225,579
Expenses
$217,496
Assets
$456,792
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

37 people listed

Executive titles in this filing

  • JOHN D GRAUER (PRESIDENT)
  • BENJAMIN P WIBORG (PRESIDENT EL)

People named in this filing

  • JOHN D GRAUER (PRESIDENT)
  • KYLE A HUTNIK (VICE PRESIDE)
  • VERONICA T GAROFOLI (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission is to provide continuing legal education to the almuni association's members, dissmination of information to members of the legal profession, and provide a forum for the exchange of ideas and developments. In addition, the alumni association maintains an ongoing involvement with the law school in order to attract, and provide opportunities for, future members of the law profession.

What it reported doing in 2024

The law alumni association has always been a resource for employment and we work in conjunction with the law school's career planning office. We funded student scholarships; fielded calls from alumni looking for capable attorneys to join them in practice as well as from students and alumni who are searching for employment; paired students with alumni as part of our established and successful mentorship program; and assisted in general school fundraising and support functions.

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 81% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 83
  • Accountability: 64
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94%; rating input score 94
  • Program expense ratio: 92.4%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 87%; rating input score 87; 51st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.6%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 2.1; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 0.5% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 94% of revenue deployed · 92.4% of spending went to programs
  • Governance: 37 of 37 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $201K in reported program spending
  • Leadership: top reported pay $0 · 37 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.