Civic Intelligence

Common Law Inc

990EZ • Fiscal year 2013 • EIN 26-3382144

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 21, 2014

Organization ProfileWWW.COMMONLAWNYC.ORG
46-01 Greenpoint Avenue11104

(212) 213-3920

Siviq Scores

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

Liabilities / Assets

66th percentile

0.02x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

73rd percentile

0.04x

Higher debt load relative to revenue than 73% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

24th percentile

-9.9%

Higher net margin than 24% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets66th percentile

Assets

$245,717

No earlier filing loaded for comparison.

Net Assets

$239,874

No earlier filing loaded for comparison.

Liabilities

$5,843

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin24th percentile

Revenue

$164,517

No earlier filing loaded for comparison.

Expenses

$180,839

No earlier filing loaded for comparison.

Net Income

-$16,322

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2013

Assets$245,717
Liabilities$5,843
Net Assets$239,874
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$164,517
Expenses$180,839
Net Income-$16,322
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 21, 2014
Return Version
2013v3.1
Gross Receipts
$164,866
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.

Program Services

DescriptionGrantsExpenses
FORECLOSURE PREVENTION COMMON LAW PROVIDES LEGAL EDUCATION AND SUPPORTIVE LEGAL SERVICES TO HOMEOWNERS FACING FORECLOSURE.-$123,713
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NICOLE POLIERPresident-$0--
CARA MOOREVice President From 1/1/13-9/25/13-$0--
MEGAN NEALVice President From 9/26/13-12/31/13-$0--
CAROL WANGSecretary From 1/1/13-9/25/13-$0--
PAULINE FAGANTreasurer From 1/1/13-9/25/13-$0--
CHRISTINE DEROSATreasurer From 9/26/13-12/31/13-$0--
MEGAN NEWCOMEBoard Member From 1/1/13-9/25/13-$0--
CHARMAINE DAVISBoard Member From 9/25/13-12/31/13-$0--
MIKE WANGBoard Member From 9/25/13-12/31/13-$0--
Filing and Contact Details

Filer

EIN
26-3382144
Phone
2122133920

Signing Officer

Name
Jay Kim
Title
Co-director
Phone
2122133920
Signed
2014-03-21

Preparer

Preparer
James F West Ii
Phone
9149680053
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Depreciation 800. Travel 1886. Insurance 2255. Office and program supplies 5733. Payroll processing fee 1221. Telephone 4012. Other 753.”

Form 990EZ, Part II, Line 24

“Grants and contributions receivable 109950. 55500. Other receivable 0. 3000. Prepaid expenses 2057. 6957. Deposits 100. 9700.”

Form 990EZ, Part II, Line 26

“Accounts payable and accrued expenses 9268. 5843.”

Raw XML Appendix170 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JAY KIM
IRS990EZ/BooksInCareOfDetail/PhoneNum02122133920
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1046-01 GREENPOINT AVENUE 2A
IRS990EZ/BooksInCareOfDetail/USAddress/City0SUNNYSIDE
IRS990EZ/BooksInCareOfDetail/USAddress/State0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode011104
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0152557
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0170560
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IRS990EZ/ContributionsGiftsGrantsEtcAmt0162926
IRS990EZ/CostOfGoodsSoldAmt00
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IRS990EZ/DonorAdvisedFndsInd0false
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IRS990EZ/ExcessOrDeficitForYearAmt0-16322
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05880
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/Form990TotalAssetsGrp/BOYAmt0265464
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0245717
IRS990EZ/FundraisingGrossIncomeAmt01940
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0164866
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt0800
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0256196
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0239874
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0256196
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0239874
IRS990EZ/OccupancyRentUtltsAndMaintAmt014400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt72.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NICOLE POLIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CARA MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MEGAN NEAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CAROL WANG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4PAULINE FAGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CHRISTINE DEROSA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MEGAN NEWCOME
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CHARMAINE DAVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8MIKE WANG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT FROM 1/1/13-9/25/13
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT FROM 9/26/13-12/31/13
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY FROM 1/1/13-9/25/13
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER FROM 1/1/13-9/25/13
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER FROM 9/26/13-12/31/13
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER FROM 1/1/13-9/25/13
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER FROM 9/25/13-12/31/13
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER FROM 9/25/13-12/31/13
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0112107
IRS990EZ/OtherAssetsTotalDetail/EOYAmt075157
IRS990EZ/OtherExpensesTotalAmt016660
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COMMON 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.
IRS990EZ/PrintingPublicationsPostageAmt01252
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FORECLOSURE PREVENTION COMMON LAW PROVIDES LEGAL EDUCATION AND SUPPORTIVE LEGAL SERVICES TO HOMEOWNERS FACING FORECLOSURE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0123713
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0142647
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt0349
IRS990EZ/SpecialEventsNetIncomeLossAmt01591
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09268
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt05843
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0180839
IRS990EZ/TotalProgramServiceExpensesAmt0123713
IRS990EZ/TotalRevenueAmt0164517
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.COMMONLAWNYC.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0162926
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0257708
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0176430
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0227124
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt016072
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0840260
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt0840260
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0162926
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0257708
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0176430
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0227124
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt016072
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0840260
IRS990ScheduleA/TotalSupportAmt0840260
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION 800. TRAVEL 1886. INSURANCE 2255. OFFICE AND PROGRAM SUPPLIES 5733. PAYROLL PROCESSING FEE 1221. TELEPHONE 4012. OTHER 753.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GRANTS AND CONTRIBUTIONS RECEIVABLE 109950. 55500. OTHER RECEIVABLE 0. 3000. PREPAID EXPENSES 2057. 6957. DEPOSITS 100. 9700.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 9268. 5843.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02122133920
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-03-21
ReturnHeader/Filer/BusinessName/BusinessNameLine10COMMON LAW INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0263382144
ReturnHeader/Filer/PhoneNum02122133920
ReturnHeader/Filer/USAddress/AddressLine1046-01 GREENPOINT AVENUE
ReturnHeader/Filer/USAddress/City0SUNNYSIDE
ReturnHeader/Filer/USAddress/State0NY
ReturnHeader/Filer/USAddress/ZIPCode011104
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WEST II & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1056 PALMER ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0YONKERS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0107015817
ReturnHeader/PreparerPersonGrp/PhoneNum09149680053
ReturnHeader/PreparerPersonGrp/PreparationDt02014-04-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES F WEST II
ReturnHeader/ReturnTs02014-04-07T10:35:50-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$245,717
Liabilities
$5,843
Net assets
$239,874
Revenue
$164,517
Expenses
$180,839
Net income
-$16,322
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