Civic Intelligence

Legatus of Miami

EIN 85-1346097 • 501(c)3 • Ann Arbor, MI

Profile

To foster ethics in business

PO Box 444Ann Arbor, MI 48106

www.legatus.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

83rd percentile

33%

Higher net margin than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

93rd percentile

121%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

88th percentile

69%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$49,022

Down $4,493 (-8.4%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$49,022

Down $4,493 (-8.4%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin83rd percentile

Revenue

Down

$105,517

Down $8,067 (-7.1%) from 2023

Expenses

Up

$110,010

Up $1,591 (+1.5%) from 2023

Net Income

Down

-$4,493

Down $9,658 (-187%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

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

$60K$40K$20K$0Assets 2021: $47,787Net Assets 2021: $47,7872021Assets 2022: $48,350Net Assets 2022: $48,3502022Assets 2023: $53,515Net Assets 2023: $53,5152023Assets 2024: $49,022Net Assets 2024: $49,0222024

Highlighted filing

2024

Assets$49,022
Liabilities-
Net Assets$49,022
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

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

$150K$100K$50K$0-$50KRevenue 2021: $109,845Expenses 2021: $68,556Net Income 2021: $41,2892021Revenue 2022: $88,004Expenses 2022: $87,441Net Income 2022: $5632022Revenue 2023: $113,584Expenses 2023: $108,419Net Income 2023: $5,1652023Revenue 2024: $105,517Expenses 2024: $110,010Net Income 2024: -$4,4932024

Highlighted filing

2024

Revenue$105,517
Expenses$110,010
Net Income-$4,493
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$49,022
Liabilities
-
Net assets
$49,022
Revenue
$105,517
Expenses
$110,010
Net income
-$4,493
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.49$0.49$1.06$1.10$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.54$1.14$1.08$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.48$0.48$0.88$0.87$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.48$0.48$1.10$0.69$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 2, 2025
Return Version
2024v5.1
Gross Receipts
$105,517
Mission and Program Overview

Mission

To foster ethics in business

Program Services

DescriptionGrantsExpenses
To study, live and spread the Catholic faith in our business, professional and personal lives. Local chapter of Legatus holds monthly meetings where individuals speak on developing ethical practices.-$110,010
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gerardo PortelaVice President-$0--
Jeff GamboaPresident-$0--
Ignacio J Abella CPATreasurer-$0--
Ann Marie Hernando RobinsProgram Chair-$0--
Filing and Contact Details

Filer

Filer Name
Legatus of Miami
EIN
85-1346097
Phone
7342742519
Address
PO Box 444, Ann Arbor, MI 48106

Signing Officer

Name
Ignacio J Abella CPA
Title
Treasurer
Signed
2025-04-02
Discuss with paid preparer
Yes

Preparer

Firm
Legatus
Address
24 Frank Lloyd Wright Dr Ste L2800, Ann Arbor, MI 48106
Preparer
Paul Rzepka
Phone
7342746400
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Meals $76643”

Other Expenses.2

“Supplies $5682”

Other Expenses.3

“Travel costs for Speakers $4348”

Other Expenses.4

“Misc expense $400”

Raw XML Appendix148 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/PersonNm0Ignacio J Abella CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum03057754335
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02502 SW 87 Avenue
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Miami
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd033165
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt053515
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt049022
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4493
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt022937
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt053515
IRS990EZ/Form990TotalAssetsGrp/EOYAmt049022
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0105517
IRS990EZ/GroupExemptionNum05127
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0105517
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt053515
IRS990EZ/NetAssetsOrFundBalancesEOYAmt049022
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt053515
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt049022
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Gerardo Portela
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jeff Gamboa
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Ignacio J Abella CPA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Ann Marie Hernando Robins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Program Chair
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt087073
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To foster ethics in business
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To study, live and spread the Catholic faith in our business, professional and personal lives. Local chapter of Legatus holds monthly meetings where individuals speak on developing ethical practices.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0110010
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0110010
IRS990EZ/TotalProgramServiceExpensesAmt0110010
IRS990EZ/TotalRevenueAmt0105517
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.legatus.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0105517
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0113584
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt088004
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0109845
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt015000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0431950
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0431950
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0105517
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0113584
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt088004
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0109845
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt015000
IRS990ScheduleA/Total509Grp/TotalAmt0431950
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0105517
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0113584
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt088004
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0109845
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt015000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0431950
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Meals $76643
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Supplies $5682
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Travel costs for Speakers $4348
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Misc expense $400
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.4
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ignacio J Abella CPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Legatus of Miami
ReturnHeader/Filer/BusinessNameControlTxt0LEGA
ReturnHeader/Filer/EIN0851346097
ReturnHeader/Filer/PhoneNum07342742519
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 444
ReturnHeader/Filer/USAddress/CityNm0Ann Arbor
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048106
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382776542
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEGATUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt024 Frank Lloyd Wright Dr Ste L2800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ann Arbor
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048106
ReturnHeader/PreparerPersonGrp/PhoneNum07342746400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Paul Rzepka
ReturnHeader/ReturnTs02025-04-02T04:45:27-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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