Civic Intelligence

Legatus of Naples

EIN 20-1659714 • 501(c)3 • Ann Arbor, MI

Profile

To foster ethics in business

PO Box 444Ann Arbor, MI 48106

www.legatus.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

35th percentile

-6.1%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

36th percentile

-15%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

86th percentile

59%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$59,374

Down $10,524 (-15%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$59,374

Down $10,524 (-15%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin35th percentile

Revenue

Up

$173,328

Up $64,145 (+59%) from 2024

Expenses

Up

$183,852

Up $65,639 (+56%) from 2024

Net Income

Down

-$10,524

Down $1,494 (-17%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2011: $40,959Liabilities 2011: $02011Assets 2018: $46,098Liabilities 2018: $02018Assets 2019: $43,983Liabilities 2019: $02019Assets 2020: $53,775Liabilities 2020: $02020Assets 2021: $79,623Net Assets 2021: $79,6232021Assets 2022: $65,937Net Assets 2022: $65,9372022Assets 2023: $78,928Net Assets 2023: $78,9282023Assets 2024: $69,898Net Assets 2024: $69,8982024Assets 2025: $59,374Net Assets 2025: $59,3742025

Highlighted filing

2025

Assets$59,374
Liabilities-
Net Assets$59,374
Open 2025 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2011: $36,236Expenses 2011: $31,262Net Income 2011: $4,9742011Revenue 2018: $67,198Expenses 2018: $63,603Net Income 2018: $3,5952018Revenue 2019: $67,638Expenses 2019: $69,753Net Income 2019: -$2,1152019Revenue 2020: $58,008Expenses 2020: $48,216Net Income 2020: $9,7922020Revenue 2021: $107,323Expenses 2021: $81,475Net Income 2021: $25,8482021Revenue 2022: $101,429Expenses 2022: $115,115Net Income 2022: -$13,6862022Revenue 2023: $134,040Expenses 2023: $121,049Net Income 2023: $12,9912023Revenue 2024: $109,183Expenses 2024: $118,213Net Income 2024: -$9,0302024Revenue 2025: $173,328Expenses 2025: $183,852Net Income 2025: -$10,5242025

Highlighted filing

2025

Revenue$173,328
Expenses$183,852
Net Income-$10,524
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$59,374
Liabilities
-
Net assets
$59,374
Revenue
$173,328
Expenses
$183,852
Net income
-$10,524
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.59$0.59$1.73$1.84$0.11
2024Detailed filing. Detailed filing data is available for this year.$0.70$0.70$1.09$1.18$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.79$0.79$1.34$1.21$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.66$0.66$1.01$1.15$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.80$0.80$1.07$0.81$0.26
2020Summary only. Only limited summary data is available for this year.$0.54$0.00$0.58$0.48$0.10
2019Summary only. Only limited summary data is available for this year.$0.44$0.00$0.68$0.70$0.02
2018Summary only. Only limited summary data is available for this year.$0.46$0.00$0.67$0.64$0.04
2011Summary only. Only limited summary data is available for this year.$0.41$0.00$0.36$0.31$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 18, 2026
Return Version
2025v4.0
Gross Receipts
$173,328
Mission and Program Overview

Mission

To foster ethics in business

Program Services

DescriptionGrantsExpenses
To study, live and spread the Catholic faith in our business, professional and personal lives. Local chapter of Legatus holds monthly meetings where individuals speak on developing ethical practices.-$183,852
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff HymanPresident-$0--
Sarah LandmanVice President-$0--
Nes RotsteinTreasurerPT$0--
Nanci HymanProgram Chair-$0--
Filing and Contact Details

Filer

Filer Name
Legatus of Naples
EIN
20-1659714
Phone
7342742519
Address
PO Box 444, Ann Arbor, MI 48106

Signing Officer

Name
Nes Rotstein
Title
Treasurer
Signed
2026-02-18
Discuss with paid preparer
Yes

Preparer

Firm
Legatus
Address
24 Frank Lloyd Wright Dr Ste L2800, Ann Arbor, MI 48106
Preparer
Paul Rzepka
Phone
7342746400
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Meals $147061”

Other Expenses.2

“Travel costs for Speakers $7968”

Other Expenses.3

“Guest Fees $2570”

Other Expenses.4

“Supplies $1955”

Other Expenses.5

“Donation to Marionite Order $750”

Other Expenses.7

“Bank Charges $56”

Other Expenses.8

“Other Expenses $12”

Raw XML Appendix168 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum09896153266
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04886 Frattina St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Ave Maria
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd034142
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt069898
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IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-10524
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt023213
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt069898
IRS990EZ/Form990TotalAssetsGrp/EOYAmt059374
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0173328
IRS990EZ/GroupExemptionNum05127
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0173325
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt069898
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt069898
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt059374
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jeff Hyman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Sarah Landman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Nes Rotstein
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Nanci Hyman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Program Chair
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0160372
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To foster ethics in business
IRS990EZ/PrintingPublicationsPostageAmt0267
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To study, live and spread the Catholic faith in our business, professional and personal lives. Local chapter of Legatus holds monthly meetings where individuals speak on developing ethical practices.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0183852
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0183852
IRS990EZ/TotalProgramServiceExpensesAmt0183852
IRS990EZ/TotalRevenueAmt0173328
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.legatus.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0173325
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0109145
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0133976
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0101417
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0107320
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0625183
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt038
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt064
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0120
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt038
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0120
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt0625183
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0173325
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0109145
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0133976
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0101417
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0107320
IRS990ScheduleA/Total509Grp/TotalAmt0625183
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0173328
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0109183
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0134040
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0101429
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0107323
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0625303
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Meals $147061
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel costs for Speakers $7968
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Guest Fees $2570
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Supplies $1955
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Donation to Marionite Order $750
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank Charges $56
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Other Expenses $12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.8
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Nes Rotstein
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Legatus of Naples
ReturnHeader/Filer/BusinessNameControlTxt0LEGA
ReturnHeader/Filer/EIN0201659714
ReturnHeader/Filer/PhoneNum07342742519
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 444
ReturnHeader/Filer/USAddress/CityNm0Ann Arbor
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048106
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382776542
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEGATUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt024 Frank Lloyd Wright Dr Ste L2800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ann Arbor
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048106
ReturnHeader/PreparerPersonGrp/PhoneNum07342746400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Paul Rzepka
ReturnHeader/ReturnTs02026-02-18T11:14:42-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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