Civic Intelligence

Network of Leading Law Firms Inc

990 • Fiscal year 2020 • EIN 38-3295584

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 12, 2021

Organization ProfileWWW.LEGUSLAW.COM

Refreshing map…

2232 South Main Street 472Ann Arbor, MI 48103

(734) 210-1691

Siviq Scores

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

Liabilities / Assets

68th percentile

0.07x

Higher debt load relative to assets than 68% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

65th percentile

0.05x

Higher debt load relative to revenue than 65% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Net Margin

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

70th percentile

16%

Faster asset growth than 70% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

31st percentile

-38%

Faster revenue growth than 31% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$186,664

Up $26,318 (+16%) from 2019

Net Assets

Up

$173,932

Up $50,705 (+41%) from 2019

Liabilities

Down

$12,732

Down $24,387 (-66%) from 2019

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin73rd percentile

Revenue

Down

$275,870

Down $165,728 (-38%) from 2019

Expenses

Down

$225,165

Down $237,791 (-51%) from 2019

Net Income

Up

$50,705

Up $72,063 (+337%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth70th 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

2020

Assets$186,664
Liabilities$12,732
Net Assets$173,932
Open 2020 Filing

Operations Trend

Revenue Growth31st 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

2020

Revenue$275,870
Expenses$225,165
Net Income$50,705
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 12, 2021
Return Version
2020v4.0
Gross Receipts
$275,870
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$154,691$182,233▲ $27,542
Land, Buildings, and Equipment, Net$4,021$2,797▼ $1,224
Other Notes and Loans Receivable, Net$1,634$1,634→ $0
Total Assets$160,346$186,664▲ $26,318
Liabilities
Accounts Payable and Accrued Expenses$37,119$12,732▼ $24,387
Total Liabilities$37,119$12,732▼ $24,387
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$123,227$173,932▲ $50,705
Total Net Assets Fund Balance$123,227$173,932▲ $50,705
Total Liabilities and Net Assets / Fund Balance$160,346$186,664▲ $26,318

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,797$37,340$40,137
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Sandra BoyerPresident
Arthur GreeneDirector
Barry BricknerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$275,795
Investment Income
$75
Other Revenue
$0
Change in Net Assets
$50,705
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$225,165
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-$139,500-$139,500
Occupancy-$12,450-$12,450
Office Expenses$153$12,082-$12,235
Advertising$10,225--$10,225
Fees for Services Other-$9,460-$9,460
Conferences and Meetings$5,138--$5,138
Information Technology-$4,368-$4,368
Fees for Services Legal-$2,332-$2,332
Interest-$1,970-$1,970
Depreciation Depletion-$1,224-$1,224
Other Expenses$12,311$1,168-$1,168
Fees for Services Accounting-$997-$997
Travel-$546-$546
Insurance-$475-$475
Total Functional Expenses$27,827$197,338$0$225,165
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
7342101691
Address
2232 SOUTH MAIN STREET 472, ANN ARBOR, MI 48103

Signing Officer

Name
Sandra Boyer
Title
President
Phone
7349446040
Signed
2021-07-12
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 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.

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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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEGUS LAW INC
ReturnHeader/Filer/BusinessNameControlTxt0NETW
ReturnHeader/Filer/EIN0383295584
ReturnHeader/Filer/PhoneNum07342101691
ReturnHeader/Filer/USAddress/AddressLine1Txt02232 SOUTH MAIN STREET 472
ReturnHeader/Filer/USAddress/CityNm0ANN ARBOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048103
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/PreparationDt02021-07-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAMELA D REAU
ReturnHeader/ReturnTs02021-07-14T13:01:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SANDRA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BOYER
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$186,664
Liabilities
$12,732
Net assets
$173,932
Revenue
$275,870
Expenses
$225,165
Net income
$50,705
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
2020Detailed filing. Detailed filing data is available for this year.$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