Civic Intelligence

Common Law Inc

EIN 26-3382144 • 501(c)3 • Sunnyside, NY

Profile

Common law's mission is to make clients more powerful by demystifying the laws and policies that affect their lives and making it easy for clients to participate in organizing efforts. Common law works with homeowners to end abusive mortgage lending practices in low and moderate income communities in new york city through the use of legal education.

46-01 Greenpoint AvenueSunnyside, NY 11104

www.commonlawnyc.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

42nd percentile

-1.2%

Higher net margin than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

48th percentile

-2.5%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

76th percentile

26%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$239,597

Down $6,120 (-2.5%) from 2013

Liabilities

Down

$2,198

Down $3,645 (-62%) from 2013

Net Assets

Down

$237,399

Down $2,475 (-1.0%) from 2013

Operations
Liabilities / Revenue69th percentileNet Margin42nd percentile

Revenue

Up

$207,823

Up $43,306 (+26%) from 2013

Expenses

Up

$210,298

Up $29,459 (+16%) from 2013

Net Income

Up

-$2,475

Up $13,847 (+85%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$300K$200K$100K$0Assets 2013: $245,717Liabilities 2013: $5,843Net Assets 2013: $239,8742013Assets 2014: $239,597Liabilities 2014: $2,198Net Assets 2014: $237,3992014

Highlighted filing

2014

Assets$239,597
Liabilities$2,198
Net Assets$237,399
Open 2014 Filing

Operations Trend

Revenue Growth76th percentile

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

$300K$200K$100K$0-$100KRevenue 2013: $164,517Expenses 2013: $180,839Net Income 2013: -$16,3222013Revenue 2014: $207,823Expenses 2014: $210,298Net Income 2014: -$2,4752014

Highlighted filing

2014

Revenue$207,823
Expenses$210,298
Net Income-$2,475
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$239,597
Liabilities
$2,198
Net assets
$237,399
Revenue
$207,823
Expenses
$210,298
Net income
-$2,475
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$2.40$0.02$2.37$2.08$2.10$0.02
2013Detailed filing. Detailed filing data is available for this year.$2.46$0.06$2.40$1.65$1.81$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 14, 2015
Return Version
2014v5.0
Gross Receipts
$208,850
Mission and Program Overview

Mission

Common law's mission is to make clients more powerful by demystifying the laws and policies that affect their lives and making it easy for clients to participate in organizing efforts. Common law works with homeowners to end abusive mortgage lending practices in low and moderate income communities in new york city through the use of legal education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$55,500$141,887▲ $86,387
Cash and Non-Interest-Bearing Accounts$170,560$81,670▼ $88,890
Prepaid Expenses and Deferred Charges$6,957$5,000▼ $1,957
Land, Buildings, and Equipment, Net-$735-
Total Assets$245,717$239,597▼ $6,120
Other Assets Total$12,700$10,305▼ $2,395
Liabilities
Accounts Payable and Accrued Expenses$5,843$2,198▼ $3,645
Total Liabilities$5,843$2,198▼ $3,645
Net Assets / Fund Balance
Unrestricted Net Assets$239,874$237,399▼ $2,475
Total Net Assets Fund Balance$239,874$237,399▼ $2,475
Total Liabilities and Net Assets / Fund Balance$245,717$239,597▼ $6,120

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$735$4,122$4,857
Other Assets Org$10,305--
Compensation and Service Providers
Top Officer Pay84th percentile

Board Members and Trustees

NameTitle
Nicole PolierPresident
Megan NealVice President
Charmaine DavisBoard Member
Mike WangBoard Member
Christine DerosaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$206,714
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,109
All Other Contributions
$206,714
Change in Net Assets
$-2,475
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$169,292
Other Expenses$41,006
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$99,750$42,750$0$142,500
Occupancy$14,905$6,388$0$21,293
Other Employee Benefits$12,042$5,161$0$17,203
Office Expenses$9,806$4,203$0$14,009
Payroll Taxes$6,712$2,877$0$9,589
Insurance$2,300$0$0$2,300
Travel$1,334$0$0$1,334
Depreciation Depletion$85$37$0$122
Other Expenses$70$30$0$100
Total Functional Expenses$148,297$62,001$0$210,298
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,136
Fundraising Direct Expenses$1,027
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Common Law Inc
EIN
26-3382144
Phone
2122133920
Address
46-01 GREENPOINT AVENUE, SUNNYSIDE, NY 11104

Signing Officer

Name
Jay Kim
Title
Co-director
Phone
2122133920
Signed
2015-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Kim
Formed
2008
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
0

Preparer

Firm
West Ii & Company Llp
Address
56 PALMER ROAD, YONKERS, NY 10701-5817
Preparer
James F West Ii
Phone
9149680053
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Currently, there is no set process for review of this form 990. The current co-founders ensure the books and tax returns are substantially correct.”

Pt VI, Line 12C

“Common law requests all board members and key employees to disclose annually in writing any actual and potential conflicts of interest.”

Pt VI, Line 15A

“Common law's board of directors review salary data from comparable non-profit organizations in new york city before determining the compensation of its top management officials.”

Pt VI, Line 15B

“Common law's board of directors review salary data from comparable non-profit organizations in new york city before determining the compensation of its key employees.”

Pt VI, Line 19

“Currently, the organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Form 990EZ, Part I, Line 16

“Travel insurance office and program supplies payroll processing fee telephone other”

Form 990EZ, Part II, Line 24

“Grants and contributions receivable 55500. Other receivable 3000. Prepaid expenses 6957. Deposits 9700.”

Form 990EZ, Part II, Line 26

“Accounts payable and accrued expenses 5843.”

Raw XML Appendix347 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt05843
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02198
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0COMMON LAW'S MISSION IS TO MAKE CLIENTS MORE POWERFUL BY DEMYSTIFYING THE LAWS AND POLICIES THAT AFFECT THEIR LIVES AND MAKING IT EASY FOR CLIENTS TO PARTICIPATE IN ORGANIZING EFFORTS. COMMON LAW WORKS WITH HOMEOWNERS TO END ABUSIVE MORTGAGE LENDING PRACTICES IN LOW AND MODERATE INCOME COMMUNITIES IN NEW YORK CITY THROUGH THE USE OF LEGAL EDUCATION.
IRS990/AllOtherContributionsAmt0206714
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JAY KIM
IRS990/BooksInCareOfDetail/PhoneNum02122133920
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt046-01 GREENPOINT AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0WOODSIDE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd011104
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0170560
IRS990/CashNonInterestBearingGrp/EOYAmt081670
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0206714
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt041006
IRS990/CYOtherRevenueAmt01109
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-2475
IRS990/CYSalariesCompEmpBnftPaidAmt0169292
IRS990/CYTotalExpensesAmt0210298
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0207823
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt037
IRS990/DepreciationDepletionGrp/ProgramServicesAmt085
IRS990/DepreciationDepletionGrp/TotalAmt0122
IRS990/Desc0FORECLOSURE PREVENTION COMMON LAW PROVIDES LEGAL EDUCATION AND SUPPORTIVE LEGAL SERVICES TO HOMEOWNERS FACING FORECLOSURE. THROUGH ITS WEEKLY LEGAL CLINICS AND REGULAR LEGAL EDUCATION WORKSHOPS, COMMON LAW GUIDES HOMEOWNERS THROUGH THE FORECLOSURE PROCESS, INFORMS THEM ABOUT THEIR RIGHTS AND OPTIONS, AND DRAFTS CRUCIAL LEGAL DOCUMENTS IN AN EFFORT TO AVOID FORECLOSURE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0148297
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0NICOLE POLIER
IRS990/Form990PartVIISectionAGrp/PersonNm1MEGAN NEAL
IRS990/Form990PartVIISectionAGrp/PersonNm2CHRISTINE DEROSA
IRS990/Form990PartVIISectionAGrp/PersonNm3CHARMAINE DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm4MIKE WANG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt01027
IRS990/FundraisingGrossIncomeAmt02136
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0208850
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt02300
IRS990/InsuranceGrp/TotalAmt02300
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04122
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0735
IRS990/LandBldgEquipCostOrOtherBssAmt04857
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0COMMON LAW'S MISSION IS TO MAKE CLIENTS MORE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0239874
IRS990/NetAssetsOrFundBalancesEOYAmt0237399
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt01109
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01109
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06388
IRS990/OccupancyGrp/ProgramServicesAmt014905
IRS990/OccupancyGrp/TotalAmt021293
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04203
IRS990/OfficeExpensesGrp/ProgramServicesAmt09806
IRS990/OfficeExpensesGrp/TotalAmt014009
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt012700
IRS990/OtherAssetsTotalGrp/EOYAmt010305
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05161
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012042
IRS990/OtherEmployeeBenefitsGrp/TotalAmt017203
IRS990/OtherExpensesGrp/Desc0PAYROLL PROCESSING FEE
IRS990/OtherExpensesGrp/Desc1BANK CHARGES
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0408
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1147
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt230
IRS990/OtherExpensesGrp/ProgramServicesAmt0951
IRS990/OtherExpensesGrp/ProgramServicesAmt1342
IRS990/OtherExpensesGrp/ProgramServicesAmt270
IRS990/OtherExpensesGrp/TotalAmt01359
IRS990/OtherExpensesGrp/TotalAmt1489
IRS990/OtherExpensesGrp/TotalAmt2100
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt042750
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt099750
IRS990/OtherSalariesAndWagesGrp/TotalAmt0142500
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02877
IRS990/PayrollTaxesGrp/ProgramServicesAmt06712
IRS990/PayrollTaxesGrp/TotalAmt09589
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt055500
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0141887
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06957
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05000
IRS990/PrincipalOfficerNm0JAY KIM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0162926
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt038192
IRS990/PYOtherRevenueAmt01591
IRS990/PYRevenuesLessExpensesAmt0-16322
IRS990/PYSalariesCompEmpBnftPaidAmt0142647
IRS990/PYTotalExpensesAmt0180839
IRS990/PYTotalRevenueAmt0164517
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-2475
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0206714
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0162926
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0257708
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0176430
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0227124
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01030902
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01030902
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0206714
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0162926
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0257708
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0176430
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0227124
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01030902
IRS990ScheduleA/TotalSupportAmt01030902
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0735
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04122
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04857
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt010305
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0735
IRS990ScheduleD/TotalBookValueOtherAssetsAmt010305
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CURRENTLY, THERE IS NO SET PROCESS FOR REVIEW OF THIS FORM 990. THE CURRENT CO-FOUNDERS ENSURE THE BOOKS AND TAX RETURNS ARE SUBSTANTIALLY CORRECT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMMON LAW REQUESTS ALL BOARD MEMBERS AND KEY EMPLOYEES TO DISCLOSE ANNUALLY IN WRITING ANY ACTUAL AND POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMON LAW'S BOARD OF DIRECTORS REVIEW SALARY DATA FROM COMPARABLE NON-PROFIT ORGANIZATIONS IN NEW YORK CITY BEFORE DETERMINING THE COMPENSATION OF ITS TOP MANAGEMENT OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMMON LAW'S BOARD OF DIRECTORS REVIEW SALARY DATA FROM COMPARABLE NON-PROFIT ORGANIZATIONS IN NEW YORK CITY BEFORE DETERMINING THE COMPENSATION OF ITS KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CURRENTLY, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRAVEL INSURANCE OFFICE AND PROGRAM SUPPLIES PAYROLL PROCESSING FEE TELEPHONE OTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GRANTS AND CONTRIBUTIONS RECEIVABLE 55500. OTHER RECEIVABLE 3000. PREPAID EXPENSES 6957. DEPOSITS 9700.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ACCOUNTS PAYABLE AND ACCRUED EXPENSES 5843.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 26
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0245717
IRS990/TotalAssetsEOYAmt0239597
IRS990/TotalAssetsGrp/BOYAmt0245717
IRS990/TotalAssetsGrp/EOYAmt0239597
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0206714
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062001
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0148297
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210298
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05843
IRS990/TotalLiabilitiesEOYAmt02198
IRS990/TotalLiabilitiesGrp/BOYAmt05843
IRS990/TotalLiabilitiesGrp/EOYAmt02198
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0239874
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0237399
IRS990/TotalProgramServiceExpensesAmt0148297
IRS990/TotalRevenueGrp/ExclusionAmt01109
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0207823
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0245717
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0239597
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt01334
IRS990/TravelGrp/TotalAmt01334
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0239874
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0237399
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt046-01 GREENPOINT AVENUE SUITE 2A
IRS990/USAddress/CityNm0SUNNYSIDE
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011104
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.COMMONLAWNYC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02122133920
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMON LAW INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0263382144
ReturnHeader/Filer/PhoneNum02122133920
ReturnHeader/Filer/USAddress/AddressLine1Txt046-01 GREENPOINT AVENUE
ReturnHeader/Filer/USAddress/CityNm0SUNNYSIDE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011104
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEST II & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt056 PALMER ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YONKERS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0107015817
ReturnHeader/PreparerPersonGrp/PhoneNum09149680053
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES F WEST II
ReturnHeader/ReturnTs02015-03-14T07:44:06-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.