Civic Intelligence

Network of Leading Law Firms Inc

990 • Fiscal year 2013 • EIN 38-3295584

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 28, 2014

Organization ProfileWWW.LEGUSLAW.COM
3135 S State St Suite 103Ann Arbor, MI 48108

(734) 929-6948

Siviq Scores

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

Liabilities / Assets

89th percentile

0.43x

Higher debt load relative to assets than 89% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

80th percentile

0.12x

Higher debt load relative to revenue than 80% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Net Margin

24th percentile

-8.2%

Higher net margin than 24% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Asset Growth

33rd percentile

-5.1%

Faster asset growth than 33% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

55th percentile

4.1%

Faster revenue growth than 55% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$88,186

Down $4,734 (-5.1%) from 2012

Net Assets

Down

$50,648

Down $25,474 (-33%) from 2012

Liabilities

Up

$37,538

Up $20,740 (+123%) from 2012

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin24th percentile

Revenue

Up

$310,836

Up $12,352 (+4.1%) from 2012

Expenses

Up

$336,310

Up $2,257 (+0.7%) from 2012

Net Income

Up

-$25,474

Up $10,095 (+28%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

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

$300K$200K$100K$0Assets 2010: $72,943Liabilities 2010: $14,684Net Assets 2010: $58,2592010Assets 2011: $129,507Liabilities 2011: $17,506Net Assets 2011: $112,0012011Assets 2012: $92,920Liabilities 2012: $16,798Net Assets 2012: $76,1222012Assets 2013: $88,186Liabilities 2013: $37,538Net Assets 2013: $50,6482013Assets 2014: $103,075Liabilities 2014: $40,666Net Assets 2014: $62,4092014Assets 2015: $143,494Liabilities 2015: $51,056Net Assets 2015: $92,4382015Assets 2016: $157,383Liabilities 2016: $32,521Net Assets 2016: $124,8622016Assets 2017: $195,157Liabilities 2017: $36,518Net Assets 2017: $158,6392017Assets 2018: $167,504Liabilities 2018: $22,919Net Assets 2018: $144,5852018Assets 2019: $160,346Liabilities 2019: $37,119Net Assets 2019: $123,2272019Assets 2020: $186,664Liabilities 2020: $12,732Net Assets 2020: $173,9322020Assets 2021: $211,626Liabilities 2021: $2,683Net Assets 2021: $208,9432021Assets 2022: $251,854Liabilities 2022: $18,788Net Assets 2022: $233,0662022Assets 2023: $238,226Liabilities 2023: $8,845Net Assets 2023: $229,3812023Assets 2024: $236,023Liabilities 2024: $6,021Net Assets 2024: $230,0022024

Highlighted filing

2013

Assets$88,186
Liabilities$37,538
Net Assets$50,648
Open 2013 Filing

Operations Trend

Revenue Growth55th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $308,3962010Expenses 2011: $272,5472011Revenue 2012: $298,484Expenses 2012: $334,053Net Income 2012: -$35,5692012Revenue 2013: $310,836Expenses 2013: $336,310Net Income 2013: -$25,4742013Revenue 2014: $354,416Expenses 2014: $342,655Net Income 2014: $11,7612014Revenue 2015: $375,395Expenses 2015: $345,366Net Income 2015: $30,0292015Revenue 2016: $382,668Expenses 2016: $350,244Net Income 2016: $32,4242016Revenue 2017: $453,654Expenses 2017: $419,877Net Income 2017: $33,7772017Revenue 2018: $403,430Expenses 2018: $417,484Net Income 2018: -$14,0542018Revenue 2019: $441,598Expenses 2019: $462,956Net Income 2019: -$21,3582019Revenue 2020: $275,870Expenses 2020: $225,165Net Income 2020: $50,7052020Revenue 2021: $324,408Expenses 2021: $289,397Net Income 2021: $35,0112021Revenue 2022: $438,294Expenses 2022: $414,171Net Income 2022: $24,1232022Revenue 2023: $407,467Expenses 2023: $411,152Net Income 2023: -$3,6852023Revenue 2024: $373,858Expenses 2024: $373,237Net Income 2024: $6212024

Highlighted filing

2013

Revenue$310,836
Expenses$336,310
Net Income-$25,474
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 28, 2014
Return Version
2013v3.1
Gross Receipts
$310,836
Mission and Program Overview

Mission

The network actively administers a client referral network among domestic and foreign law firms, and conducts annual training conferences/seminars for attorneys who are principals or associates of member law firms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$80,253$80,033▼ $220
Land, Buildings, and Equipment, Net$8,173$7,653▼ $520
Accounts Receivable$4,494$500▼ $3,994
Total Assets$92,920$88,186▼ $4,734
Liabilities
Accounts Payable and Accrued Expenses$16,798$37,538▲ $20,740
Total Liabilities$16,798$37,538▲ $20,740
Net Assets / Fund Balance
Unrestricted Net Assets$76,122$50,648▼ $25,474
Total Net Assets Fund Balance$76,122$50,648▼ $25,474
Total Liabilities and Net Assets / Fund Balance$92,920$88,186▼ $4,734

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,653$18,139$25,792
Compensation and Service Providers
Top Officer Pay67th percentile

Board Members and Trustees

NameTitle
Sandra BoyerPresident
Arthur GreeneDirector
Barry BricknerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$307,297
Investment Income
$196
Other Revenue
$3,343
Change in Net Assets
$-25,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$336,310
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$136,626-$136,626
Conferences and Meetings$114,820--$114,820
Occupancy-$22,490-$22,490
Advertising$20,868--$20,868
Office Expenses-$12,903-$12,903
Information Technology-$5,771-$5,771
Depreciation Depletion-$3,359-$3,359
Insurance-$1,869-$1,869
Travel-$1,837-$1,837
Interest-$1,423-$1,423
Fees for Services Other-$1,378-$1,378
Fees for Services Accounting-$705-$705
Other Expenses$1,234$316-$316
Total Functional Expenses$138,484$197,826$0$336,310
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
--Management FeesNo$136,626
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Capital b. Management is the company that manages the day-to-day operations.”

Form 990, Page 6, Part VI, Line 7B

“There is an annual meeting where the yearly budget is given to the members and voted on.”

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

“A proof copy of the tax return is given to the president who then approves it or gives any changes to the accountant and then it is filed.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

EIN
38-3295584
Phone
7349296948

Signing Officer

Name
Sandra J Boyer
Title
President
Phone
7349296948
Signed
2014-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandy Boyer
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Preparer
Pamela D Reau
Phone
7344299040
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The network actively administers a client referral network among domestic and foreign law firms, and conducts annual training conferences/seminars for attorneys who are principals or associates of member law firms.”

Raw XML Appendix284 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/BOYAmt016798
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt037538
IRS990/AccountsReceivableGrp/BOYAmt04494
IRS990/AccountsReceivableGrp/EOYAmt0500
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE NETWORK ACTIVELY ADMINISTERS A CLIENT REFERRAL NETWORK AMONG DOMESTIC AND FOREIGN LAW FIRMS, AND CONDUCTS ANNUAL TRAINING CONFERENCES/SEMINARS FOR ATTORNEYS WHO ARE PRINCIPALS OR ASSOCIATES OF MEMBER LAW FIRMS.
IRS990/AdvertisingGrp/ProgramServicesAmt020868
IRS990/AdvertisingGrp/TotalAmt020868
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0SANDRA BOYER
IRS990/BooksInCareOfDetail/PhoneNum07349296948
IRS990/BooksInCareOfDetail/USAddress/AddressLine103135 S STATE ST SUITE 103
IRS990/BooksInCareOfDetail/USAddress/City0ANN ARBOR
IRS990/BooksInCareOfDetail/USAddress/State0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCode048108
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0true
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/CashNonInterestBearingGrp/BOYAmt080253
IRS990/CashNonInterestBearingGrp/EOYAmt080033
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0114820
IRS990/ConferencesMeetingsGrp/TotalAmt0114820
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0196
IRS990/CYOtherExpensesAmt0336310
IRS990/CYOtherRevenueAmt03343
IRS990/CYProgramServiceRevenueAmt0307297
IRS990/CYRevenuesLessExpensesAmt0-25474
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0336310
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0310836
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03359
IRS990/DepreciationDepletionGrp/TotalAmt03359
IRS990/Desc0THE NETWORK HAS DEVELOPED AND NOW ACTIVELY MANAGES A CLIENT REFERRAL PROGRAM AMONG MEMBER LAW FIRMS. THE NETWORK CONVENES AND CONDUCTS REGIONAL AND ANNUAL TRAINING CONFERENCES/SEMINARS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0138484
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0705
IRS990/FeesForServicesAccountingGrp/TotalAmt0705
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0136626
IRS990/FeesForServicesManagementGrp/TotalAmt0136626
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01378
IRS990/FeesForServicesOtherGrp/TotalAmt01378
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt215.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0ARTHUR GREENE
IRS990/Form990PartVIISectionAGrp/PersonNm1BARRY BRICKNER
IRS990/Form990PartVIISectionAGrp/PersonNm2SANDRA BOYER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0310836
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt05771
IRS990/InformationTechnologyGrp/TotalAmt05771
IRS990/InsuranceGrp/ManagementAndGeneralAmt01869
IRS990/InsuranceGrp/TotalAmt01869
IRS990/InterestGrp/ManagementAndGeneralAmt01423
IRS990/InterestGrp/TotalAmt01423
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0196
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0196
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt018139
IRS990/LandBldgEquipBasisNetGrp/BOYAmt08173
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07653
IRS990/LandBldgEquipCostOrOtherBssAmt025792
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE NETWORK ACTIVELY ADMINISTERS A CLIENT REFERRAL NETWORK AMONG DOMESTIC AND FOREIGN LAW FIRMS, AND CONDUCTS ANNUAL TRAINING CONFERENCES/SEMINARS FOR ATTORNEYS WHO ARE PRINCIPALS OR ASSOCIATES OF MEMBER LAW FIRMS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt076122
IRS990/NetAssetsOrFundBalancesEOYAmt050648
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt022490
IRS990/OccupancyGrp/TotalAmt022490
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012903
IRS990/OfficeExpensesGrp/TotalAmt012903
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0AUTO EXPENSE
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3TAXES & LICENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09149
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1316
IRS990/OtherExpensesGrp/ProgramServicesAmt01562
IRS990/OtherExpensesGrp/ProgramServicesAmt11234
IRS990/OtherExpensesGrp/TotalAmt09149
IRS990/OtherExpensesGrp/TotalAmt11562
IRS990/OtherExpensesGrp/TotalAmt21234
IRS990/OtherExpensesGrp/TotalAmt3316
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03343
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03343
IRS990/OtherRevenueTotalAmt03343
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SANDY BOYER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1NEW MEMBER FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0211183
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt191304
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24810
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0211183
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt191304
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24810
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0259
IRS990/PYOtherExpensesAmt0334053
IRS990/PYOtherRevenueAmt03578
IRS990/PYProgramServiceRevenueAmt0294647
IRS990/PYRevenuesLessExpensesAmt0-35569
IRS990/PYTotalExpensesAmt0334053
IRS990/PYTotalRevenueAmt0298484
IRS990/ReconcilationRevenueExpnssAmt0-25474
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07653
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018139
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025792
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07653
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10CAPITAL B MANAGEMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine20CAPITAL B MANAGEMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0136626
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT FEES
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NETWORK ACTIVELY ADMINISTERS A CLIENT REFERRAL NETWORK AMONG DOMESTIC AND FOREIGN LAW FIRMS, AND CONDUCTS ANNUAL TRAINING CONFERENCES/SEMINARS FOR ATTORNEYS WHO ARE PRINCIPALS OR ASSOCIATES OF MEMBER LAW FIRMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CAPITAL B. MANAGEMENT IS THE COMPANY THAT MANAGES THE DAY-TO-DAY OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS AN ANNUAL MEETING WHERE THE YEARLY BUDGET IS GIVEN TO THE MEMBERS AND VOTED ON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A PROOF COPY OF THE TAX RETURN IS GIVEN TO THE PRESIDENT WHO THEN APPROVES IT OR GIVES ANY CHANGES TO THE ACCOUNTANT AND THEN IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt092920
IRS990/TotalAssetsEOYAmt088186
IRS990/TotalAssetsGrp/BOYAmt092920
IRS990/TotalAssetsGrp/EOYAmt088186
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0197826
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0138484
IRS990/TotalFunctionalExpensesGrp/TotalAmt0336310
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016798
IRS990/TotalLiabilitiesEOYAmt037538
IRS990/TotalLiabilitiesGrp/BOYAmt016798
IRS990/TotalLiabilitiesGrp/EOYAmt037538
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt076122
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt050648
IRS990/TotalProgramServiceExpensesAmt0138484
IRS990/TotalProgramServiceRevenueAmt0307297
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0310836
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0310836
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt092920
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt088186
IRS990/TravelGrp/ManagementAndGeneralAmt01837
IRS990/TravelGrp/TotalAmt01837
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt076122
IRS990/UnrestrictedNetAssetsGrp/EOYAmt050648
IRS990/USAddress/AddressLine103135 S STATE ST SUITE 103
IRS990/USAddress/City0ANN ARBOR
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode048108
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.LEGUSLAW.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SANDRA J BOYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07349296948
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-28
ReturnHeader/Filer/BusinessName/BusinessNameLine10LEGUS LAW INC
ReturnHeader/Filer/BusinessNameControlTxt0NETW
ReturnHeader/Filer/EIN0383295584
ReturnHeader/Filer/PhoneNum07349296948
ReturnHeader/Filer/USAddress/AddressLine103135 S STATE ST SUITE 103
ReturnHeader/Filer/USAddress/City0ANN ARBOR
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode048108
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383604049
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10REAU & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101235 N INDUSTRIAL DR STE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SALINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode048176
ReturnHeader/PreparerPersonGrp/PhoneNum07344299040
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAMELA D REAU
ReturnHeader/ReturnTs02014-07-29T12:51:00-05:00
ReturnHeader/ReturnTypeCd0990
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 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$88,186
Liabilities
$37,538
Net assets
$50,648
Revenue
$310,836
Expenses
$336,310
Net income
-$25,474
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.06$2.30$3.74$3.73$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$0.09$2.29$4.07$4.11$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.19$2.33$4.38$4.14$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.03$2.09$3.24$2.89$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.13$1.74$2.76$2.25$0.51
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.37$1.23$4.42$4.63$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.23$1.45$4.03$4.17$0.14
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.37$1.59$4.54$4.20$0.34
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.33$1.25$3.83$3.50$0.32
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.51$0.92$3.75$3.45$0.30
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.41$0.62$3.54$3.43$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.88$0.38$0.51$3.11$3.36$0.25
2012Summary only. Only limited summary data is available for this year.$0.93$0.17$0.76$2.98$3.34$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.18$1.12$2.73
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.15$0.58$3.08