Civic Intelligence

Lawyers Without Borders Inc.

990 • Fiscal year 2015 • EIN 06-1574889

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 01, 2016

59 Elm Street Ste 105New Haven, CT 06510

(203) 823-9397

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.10x

Higher debt load relative to assets than 61% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

48th percentile

0.04x

Higher debt load relative to revenue than 48% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

80th percentile

$76,042

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

80th percentile

23%

Faster asset growth than 80% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

24th percentile

-11%

Faster revenue growth than 24% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$242,364

Up $44,959 (+23%) from 2014

Net Assets

Up

$217,214

Up $91,518 (+73%) from 2014

Liabilities

Down

$25,150

Down $46,559 (-65%) from 2014

Revenue

Down

$698,917

Down $86,630 (-11%) from 2014

Expenses

Down

$607,399

Down $137,930 (-19%) from 2014

Net Income

Up

$91,518

Up $51,300 (+128%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $106,749Liabilities 2011: $11,114Net Assets 2011: $95,6352011Assets 2012: $98,005Liabilities 2012: $29,976Net Assets 2012: $68,0292012Assets 2013: $114,920Liabilities 2013: $29,442Net Assets 2013: $85,4782013Assets 2014: $197,405Liabilities 2014: $71,709Net Assets 2014: $125,6962014Assets 2015: $242,364Liabilities 2015: $25,150Net Assets 2015: $217,2142015Assets 2016: $539,267Liabilities 2016: $47,650Net Assets 2016: $491,6172016Assets 2017: $463,122Liabilities 2017: $54,917Net Assets 2017: $408,2052017Assets 2018: $409,452Liabilities 2018: $67,874Net Assets 2018: $341,5782018Assets 2019: $453,492Liabilities 2019: $129,159Net Assets 2019: $324,3332019Assets 2020: $1,178,895Liabilities 2020: $257,990Net Assets 2020: $920,9052020Assets 2021: $1,070,268Liabilities 2021: $273,350Net Assets 2021: $796,9182021Assets 2022: $1,642,627Liabilities 2022: $91,427Net Assets 2022: $1,551,2002022Assets 2023: $1,602,481Liabilities 2023: $120,527Net Assets 2023: $1,481,9542023Assets 2024: $1,311,602Liabilities 2024: $129,177Net Assets 2024: $1,182,4252024

Highlighted filing

2015

Assets$242,364
Liabilities$25,150
Net Assets$217,214

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $279,1312011Revenue 2012: $582,965Expenses 2012: $610,571Net Income 2012: -$27,6062012Revenue 2013: $738,063Expenses 2013: $720,614Net Income 2013: $17,4492013Revenue 2014: $785,547Expenses 2014: $745,329Net Income 2014: $40,2182014Revenue 2015: $698,917Expenses 2015: $607,399Net Income 2015: $91,5182015Revenue 2016: $1,175,476Expenses 2016: $901,073Net Income 2016: $274,4032016Revenue 2017: $1,091,816Expenses 2017: $1,175,226Net Income 2017: -$83,4102017Revenue 2018: $1,649,901Expenses 2018: $1,716,528Net Income 2018: -$66,6272018Revenue 2019: $1,830,106Expenses 2019: $1,847,351Net Income 2019: -$17,2452019Revenue 2020: $2,002,013Expenses 2020: $1,405,441Net Income 2020: $596,5722020Revenue 2021: $1,663,649Expenses 2021: $1,787,636Net Income 2021: -$123,9872021Revenue 2022: $2,238,502Expenses 2022: $1,484,220Net Income 2022: $754,2822022Revenue 2023: $1,831,412Expenses 2023: $1,900,658Net Income 2023: -$69,2462023Revenue 2024: $1,820,146Expenses 2024: $2,124,795Net Income 2024: -$304,6492024

Highlighted filing

2015

Revenue$698,917
Expenses$607,399
Net Income$91,518
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 1, 2016
Return Version
2015v2.1
Gross Receipts
$698,917
Mission and Program Overview

Mission

To protect the integrity of the legal process, serve the undeserved, and promote the culture of pro bono service in the legal profession - all with a neutral orientation.

To bring quality pro bono legal services to the underserved sectors of society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$152,248$121,562▼ $30,686
Pledges and Grants Receivable$31,443$90,005▲ $58,562
Land, Buildings, and Equipment, Net$4,132$13,323▲ $9,191
Total Assets$197,405$242,364▲ $44,959
Other Assets Total$9,582$17,474▲ $7,892
Liabilities
Accounts Payable and Accrued Expenses$69,575$23,365▼ $46,210
Other Liabilities$2,134$1,785▼ $349
Total Liabilities$71,709$25,150▼ $46,559
Net Assets / Fund Balance
Temporarily Rstr Net Assets$30,557$110,025▲ $79,468
Unrestricted Net Assets$95,139$107,189▲ $12,050
Total Net Assets Fund Balance$125,696$217,214▲ $91,518
Total Liabilities and Net Assets / Fund Balance$197,405$242,364▲ $44,959

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,323$29,400$42,723
Other Assets Org$3,750--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christina M StormExecutive DiFT$76,042$76,042

Board Members and Trustees

NameTitle
Anne Rudman EsqChair of the
Ed TurnerVice Chair O
Steven WadeCorporate Tr
Priscilla Pappadia EsqSecretary
Mary Beth KissaneVice Secreta
Houston Putnam Lowry EsqVice Treasur
Revenue and Support

Revenue Composition

Contributions and Grants
$680,272
Program Service Revenue
$0
Investment Income
$35
Other Revenue
$18,610
All Other Contributions
$282,557
Change in Net Assets
$91,518

Audited Revenue Reconciliation

Revenue per Audited Statements
$698,917
Revenue Not Reported on Form 990
$4,064,694
Total Revenue per Audited Statements
$4,763,611
Total Revenue per Form 990
$698,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$307,792
Salaries, Compensation, and Employee Benefits$299,607
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$165,003$140,246-$305,249
Other Salaries and Wages$125,286$67,846-$193,132
Current Officers, Directors, Trustees, and Key Employees$20,532$55,510-$76,042
Payroll Taxes$13,127$17,306-$30,433
Depreciation Depletion-$2,543-$2,543
Total Functional Expenses$323,948$283,451$0$607,399

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,672,093
Expenses Not Reported on Form 990$4,064,694
Expenses per Audited Statements$607,399
Total Expenses per Form 990$607,399
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$1,785
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the executive director before it is filed.

Form 990, Page 6, Part VI, Line 15A

The executive director's pay is reviewed and approved by the board of trustees.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are available to the public upon request by contacting the new haven, ct location.

Filing and Contact Details

Filer

Filer Name
Lawyers Without Borders Inc
EIN
06-1574889
Phone
2038239397
Address
59 ELM STREET STE 105, NEW HAVEN, CT 06510

Signing Officer

Name
Christina M Storm
Title
Executive Director
Phone
2038239397
Signed
2016-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christina M Storm
Formed
2000
Legal Domicile
Ct
Voting Board Members
5
Independent Board Members
4
Employees
15
Volunteers
77

Preparer

Firm
MURPHY & COMPANY CPA'S LLC
Address
420 E MAIN ST STE 10, BRANFORD, CT 06405-2941
Preparer
Camille R Murphy CPA
Phone
2032080572
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Rent 0 61,552 0 travel 43,364 10,709 0 miscellaneous 43,917 6,389 0 professional fees 1,290 35,885 0 supplies and training materia 19,988 16,174 0 outside service 31,189 0 0 project expense 21,096 0 0 postage and shipping 2,829 2,517 0 website hosting 0 3,745 0 insurance 0 2,327 0 printing and copying 1,328 0 0 bank fees 2 528 0 dues and subscriptions 0 270 0 moving expense 0 150 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization was organized as a nonprofit corporation as described under section 501(c)(3) of the internal revenue code and, as such, is not subject to federal and state income taxes. The organization has no unrecognized tax benefits at december 31, 2015 and 2014. The organization's federal information returns prior to calendar year 2012 are closed and management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. If the organization had unrelated business income taxes, it would recognize interest and penalties associated with any tax matters as part of the income tax provision and include interest and penalties with the related tax liability in the statements of financial position.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WAS ORGANIZED AS A NONPROFIT CORPORATION AS DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, AS SUCH, IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2015 AND 2014. THE ORGANIZATION'S FEDERAL INFORMATION RETURNS PRIOR TO CALENDAR YEAR 2012 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF THE ORGANIZATION HAD UNRELATED BUSINESS INCOME TAXES, IT WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR'S PAY IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST BY CONTACTING THE NEW HAVEN, CT LOCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RENT 0 61,552 0 TRAVEL 43,364 10,709 0 MISCELLANEOUS 43,917 6,389 0 PROFESSIONAL FEES 1,290 35,885 0 SUPPLIES AND TRAINING MATERIA 19,988 16,174 0 OUTSIDE SERVICE 31,189 0 0 PROJECT EXPENSE 21,096 0 0 POSTAGE AND SHIPPING 2,829 2,517 0 WEBSITE HOSTING 0 3,745 0 INSURANCE 0 2,327 0 PRINTING AND COPYING 1,328 0 0 BANK FEES 2 528 0 DUES AND SUBSCRIPTIONS 0 270 0 MOVING EXPENSE 0 150 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.13$1.18$1.82$2.12$0.30
2023Detailed filing. Detailed filing data is available for this year.$1.60$0.12$1.48$1.83$1.90$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.09$1.55$2.24$1.48$0.75
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.27$0.80$1.66$1.79$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.26$0.92$2.00$1.41$0.60
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.13$0.32$1.83$1.85$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.07$0.34$1.65$1.72$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.05$0.41$1.09$1.18$0.08
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.54$0.05$0.49$1.18$0.90$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.03$0.22$0.70$0.61$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.07$0.13$0.79$0.75$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.03$0.09$0.74$0.72$0.02
2012Summary only. Only limited summary data is available for this year.$0.10$0.03$0.07$0.58$0.61$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.01$0.10$0.28