Civic Intelligence

Network of Leading Law Firms Inc

990 • Fiscal year 2019 • EIN 38-3295584

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 01, 2020

Organization ProfileWWW.LEGUSLAW.COM

Refreshing map…

2232 South Main Street 472Ann Arbor, MI 48103

(734) 977-2184

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.23x

Higher debt load relative to assets than 83% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.08x

Higher debt load relative to revenue than 76% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Net Margin

31st percentile

-4.8%

Higher net margin than 31% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Asset Growth

35th percentile

-4.3%

Faster asset growth than 35% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

67th percentile

9.5%

Faster revenue growth than 67% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$160,346

Down $7,158 (-4.3%) from 2018

Net Assets

Down

$123,227

Down $21,358 (-15%) from 2018

Liabilities

Up

$37,119

Up $14,200 (+62%) from 2018

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin31st percentile

Revenue

Up

$441,598

Up $38,168 (+9.5%) from 2018

Expenses

Up

$462,956

Up $45,472 (+11%) from 2018

Net Income

Down

-$21,358

Down $7,304 (-52%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth35th 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

2019

Assets$160,346
Liabilities$37,119
Net Assets$123,227
Open 2019 Filing

Operations Trend

Revenue Growth67th 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

2019

Revenue$441,598
Expenses$462,956
Net Income-$21,358
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 1, 2020
Return Version
2019v5.0
Gross Receipts
$441,598
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$163,528$154,691▼ $8,837
Land, Buildings, and Equipment, Net$2,342$4,021▲ $1,679
Other Notes and Loans Receivable, Net$1,634$1,634→ $0
Total Assets$167,504$160,346▼ $7,158
Liabilities
Accounts Payable and Accrued Expenses$22,919$37,119▲ $14,200
Total Liabilities$22,919$37,119▲ $14,200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$144,585$123,227▼ $21,358
Total Net Assets Fund Balance$144,585$123,227▼ $21,358
Total Liabilities and Net Assets / Fund Balance$167,504$160,346▼ $7,158

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,021$36,116$40,137
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
Sandra BoyerPresident
Arthur GreeneDirector
Barry BricknerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$441,160
Investment Income
$438
Other Revenue
$0
Change in Net Assets
$-21,358
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$462,956
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-$207,841-$207,841
Conferences and Meetings$146,791--$146,791
Advertising$25,724--$25,724
Office Expenses$2,792$11,501-$14,293
Occupancy-$11,035-$11,035
Fees for Services Other-$9,821-$9,821
Information Technology-$8,808-$8,808
Travel-$6,687-$6,687
Interest-$6,048-$6,048
Insurance-$1,675-$1,675
Fees for Services Accounting-$1,646-$1,646
Other Expenses$13,553$1,193-$1,193
Depreciation Depletion-$854-$854
Total Functional Expenses$188,860$274,096$0$462,956
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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

Filer Name
Legus Law Inc
EIN
38-3295584
Phone
7349772184
Address
2232 SOUTH MAIN STREET 472, ANN ARBOR, MI 48103

Signing Officer

Name
Sandra Boyer
Title
President
Phone
7349446040
Signed
2020-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandra Boyer
Formed
1996
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Reau & Associates Pc
Address
1235 N INDUSTRIAL DR STE 3, SALINE, MI 48176
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.”

Form 990, Page 2, Part III, Line 4D

“The 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.”

Raw XML Appendix287 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CAPITAL B. MANAGEMENT IS THE COMPANY THAT MANAGES THE DAY-TO-DAY OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE IS AN ANNUAL MEETING WHERE THE YEARLY BUDGET IS GIVEN TO THE MEMBERS AND VOTED ON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A 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/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
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ReturnHeader/Filer/PhoneNum07349772184
ReturnHeader/Filer/USAddress/AddressLine1Txt02232 SOUTH MAIN STREET 472
ReturnHeader/Filer/USAddress/CityNm0ANN ARBOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048103
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B729794463CC00C017A55A1D5F91F693A9B3422A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05CD2BC3F436734B00D082AF1107FE98AF3CCC7EB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.77.225.1
ReturnHeader/FilingSecurityInformation/IPDt02020-04-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:12:27
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383604049
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REAU & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01235 N INDUSTRIAL DR STE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048176
ReturnHeader/PreparerPersonGrp/PhoneNum07344299040
ReturnHeader/PreparerPersonGrp/PreparationDt02020-04-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAMELA D REAU
ReturnHeader/ReturnTs02020-04-01T11:12:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$160,346
Liabilities
$37,119
Net assets
$123,227
Revenue
$441,598
Expenses
$462,956
Net income
-$21,358
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
2019Detailed filing. Detailed filing data is available for this year.$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