Civic Intelligence

The Legal Revolution

EIN 87-4067350 • 501(c)3 • St Paul, MN

Profile

The legal revolution is a movement to structurally transform the legal discipline through legal initiatives that center racial equality, mental health & wellness, and the expertise of those most impacted by the law.

2550 University Ave W Suite 439SSt Paul, MN 55114

www.allsquarempls.com/LEGALREVOLUTION

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.04x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

88th percentile

47%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$112,009

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

95th percentile

101%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

843%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,318,993

Up $661,260 (+101%) from 2023

Liabilities

Down

$76,724

Down $183,446 (-71%) from 2023

Net Assets

Up

$1,242,269

Up $844,706 (+212%) from 2023

Revenue

Up

$1,800,375

Up $1,609,375 (+843%) from 2023

Expenses

Down

$955,669

Down $215,273 (-18%) from 2023

Net Income

Up

$844,706

Up $1,824,648 (+186%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2022: $1,581,881Liabilities 2022: $254,376Net Assets 2022: $1,327,5052022Assets 2023: $657,733Liabilities 2023: $260,170Net Assets 2023: $397,5632023Assets 2024: $1,318,993Liabilities 2024: $76,724Net Assets 2024: $1,242,2692024

Highlighted filing

2024

Assets$1,318,993
Liabilities$76,724
Net Assets$1,242,269

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2022: $2,040,604Expenses 2022: $713,099Net Income 2022: $1,327,5052022Revenue 2023: $191,000Expenses 2023: $1,170,942Net Income 2023: -$979,9422023Revenue 2024: $1,800,375Expenses 2024: $955,669Net Income 2024: $844,7062024

Highlighted filing

2024

Revenue$1,800,375
Expenses$955,669
Net Income$844,706

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 25, 2025
Return Version
2024v5.0
Gross Receipts
$1,800,375
Mission and Program Overview

Mission

The legal revolution is a movement to structurally transform the legal discipline through legal initiatives that center racial equality, mental health & wellness, and the expertise of those most impacted by the law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$163,974$1,179,681▲ $1,015,707
Cash and Non-Interest-Bearing Accounts$395,197$77,828▼ $317,369
Prepaid Expenses and Deferred Charges$6,105--
Total Assets$657,733$1,318,993▲ $661,260
Other Assets Total$92,457$61,484▼ $30,973
Liabilities
Other Liabilities$89,363$58,598▼ $30,765
Accounts Payable and Accrued Expenses$170,057$18,126▼ $151,931
Grants Payable$750--
Total Liabilities$260,170$76,724▼ $183,446
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$233,589$1,188,295▲ $954,706
Net Assets With Donor Restrictions$163,974$53,974▼ $110,000
Total Net Assets Fund Balance$397,563$1,242,269▲ $844,706
Total Liabilities and Net Assets / Fund Balance$657,733$1,318,993▲ $661,260
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Emily Hunt TurnerCEOPT-$112,009$112,009
Jonathan GeffenFirm Directo-$107,603-$107,603

Board Members and Trustees

NameTitle
Elizer DarrisChair
Christopher PhamDirector
Jessi Rajtar-wagnerDirector
Josh PageDirector
Luisa SurmakDirector (fo
Perry MorrieartySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,800,375
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$37,960
Change in Net Assets
$844,706

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,800,375
Total Revenue per Audited Statements
$1,800,375
Total Revenue per Form 990
$1,800,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$553,334
Other Expenses$263,267
Grants and Similar Amounts Paid$139,068
Total Fundraising Expense$74,811
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$435,157-$68,042$503,199
Grants to Domestic Individuals$139,068--$139,068
Fees for Services Management$64,745$6,049-$70,794
Occupancy$12,923$51,692-$64,615
Payroll Taxes$32,852-$3,650$36,502
Fees for Services Legal$16,985$4,246-$21,231
Advertising$13,889-$1,543$15,432
Fees for Services Accounting$12,260$3,065-$15,325
Information Technology$12,184$2,284$761$15,229
Pension Plan Contributions$13,633--$13,633
Office Expenses$5,197$5,490$325$11,012
Insurance$5,180$1,295-$6,475
Other Expenses$505$60$30$595
Total Functional Expenses$805,296$75,562$74,811$955,669

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$955,669
Total Expenses per Audited Statements$955,669
Total Expenses per Form 990$955,669
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$58,598
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The sole member of the organization is all square, a minnesota nonprofit organization.

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

The corporation may not take any one or more of the following actions without receiving approval of the member: (a) sell, lease or otherwise dispose of all or substantially all of its property and assets whether in one or more transactions; (b) voluntarily dissolve; (c) purchase or acquire substantially all of the assets of another entity; (d) merge, consolidate with any domestic or foreign organization or lease or sell more than fifty percent (50%) of the corporation's property and assets to any entity in any one transaction or series of related transactions; or (e) substantially change the present or now intended nature of the corporation's operations.

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

The board of directors reviews and approves a copy of the form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

The corporation's conflict-of-interest policy requires directors, officers, and committee members to annually acknowledge reviewing the conflict-of- interest policy.

Form 990, Page 6, Part VI, Line 18

A copy of the organization's form 990 is publicly available at irs.gov.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
The Legal Revolution
EIN
87-4067350
Phone
6124897221
Address
2550 UNIVERSITY AVE W SUITE 439S, ST PAUL, MN 55114

Signing Officer

Name
Emily Hunt Turner
Title
CEO
Phone
6124897221
Signed
2025-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Hunt Turner
Formed
2021
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
8

Preparer

Firm
Lewis Kisch & Associates Ltd
Address
1125 SOUTH FRONTAGE ROAD SUITE 1, HASTINGS, MN 55033-2489
Preparer
Diana L Weddigen
Phone
6514373356
Supplemental Narrative

Additional Explanations

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

The legal revolution (the "organization") is a minnesota nonprofit corporation dedicated to structurally transforming the legal discipline through a series of legal initiatives that center racial equity, mental health and wellness, and the expertise of those most impacted by the law. The organization is anchored by a prison-to-law pipeline (the "pipeline") and a civil rights law firm (the "firm") that exist to democratize legal education and strategically intervene into the legal discipline - structurally reshaping its contours to benefit and comprehensively include incarcerated and formerly incarcerated legal practitioners. The pipeline ensures that currently incarcerated scholars will have access to aba-accredited paralegal and legal degrees. The aim of the program is to democratize legal education and transform the legal landscape by putting the keys to the law in the hands of those most impacted by it. The firm employes pipeline graduates while approaching jurisprudence through the needs and expectations of our community. The firm also provides civil legal services to justice impacted people. Attorneys, law firms, financial institutions, professional athletes, corporations, and community members across the country helped to get this groundbreaking effort off the ground.

Financial Statement Notes

Schedule D, Page 3, Part X

Management has evaluated for uncertain tax positions and has determined there are no uncertain tax positions as of december 31, 2024. Tax returns for the past three years remain open for examination by tax jurisdictions.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024. TAX RETURNS FOR THE PAST THREE YEARS REMAIN OPEN FOR EXAMINATION BY TAX JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTEE ORGANIZATIONS PROVIDE THE LEGAL REVOLUTION WITH FUNDING PROPOSALS AND BUDGETS DESCRIBING THE INTENDED PURPOSE FOR THE FUNDING AND EXPECTED FINANCIAL ACTIVITIES RELATED TO THE GRANT. SCHOLARSHIPS FOR INDIVIDUALS ARE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTIONS AND OTHER VENDORS PROVIDING COURSES, TEXTBOOKS, AND OTHER EDUCATIONAL RESOURCES TO THE SCHOLARS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LEGAL REVOLUTION (THE "ORGANIZATION") IS A MINNESOTA NONPROFIT CORPORATION DEDICATED TO STRUCTURALLY TRANSFORMING THE LEGAL DISCIPLINE THROUGH A SERIES OF LEGAL INITIATIVES THAT CENTER RACIAL EQUITY, MENTAL HEALTH AND WELLNESS, AND THE EXPERTISE OF THOSE MOST IMPACTED BY THE LAW. THE ORGANIZATION IS ANCHORED BY A PRISON-TO-LAW PIPELINE (THE "PIPELINE") AND A CIVIL RIGHTS LAW FIRM (THE "FIRM") THAT EXIST TO DEMOCRATIZE LEGAL EDUCATION AND STRATEGICALLY INTERVENE INTO THE LEGAL DISCIPLINE - STRUCTURALLY RESHAPING ITS CONTOURS TO BENEFIT AND COMPREHENSIVELY INCLUDE INCARCERATED AND FORMERLY INCARCERATED LEGAL PRACTITIONERS. THE PIPELINE ENSURES THAT CURRENTLY INCARCERATED SCHOLARS WILL HAVE ACCESS TO ABA-ACCREDITED PARALEGAL AND LEGAL DEGREES. THE AIM OF THE PROGRAM IS TO DEMOCRATIZE LEGAL EDUCATION AND TRANSFORM THE LEGAL LANDSCAPE BY PUTTING THE KEYS TO THE LAW IN THE HANDS OF THOSE MOST IMPACTED BY IT. THE FIRM EMPLOYES PIPELINE GRADUATES WHILE APPROACHING JURISPRUDENCE THROUGH THE NEEDS AND EXPECTATIONS OF OUR COMMUNITY. THE FIRM ALSO PROVIDES CIVIL LEGAL SERVICES TO JUSTICE IMPACTED PEOPLE. ATTORNEYS, LAW FIRMS, FINANCIAL INSTITUTIONS, PROFESSIONAL ATHLETES, CORPORATIONS, AND COMMUNITY MEMBERS ACROSS THE COUNTRY HELPED TO GET THIS GROUNDBREAKING EFFORT OFF THE GROUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SOLE MEMBER OF THE ORGANIZATION IS ALL SQUARE, A MINNESOTA NONPROFIT ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CORPORATION MAY NOT TAKE ANY ONE OR MORE OF THE FOLLOWING ACTIONS WITHOUT RECEIVING APPROVAL OF THE MEMBER: (A) SELL, LEASE OR OTHERWISE DISPOSE OF ALL OR SUBSTANTIALLY ALL OF ITS PROPERTY AND ASSETS WHETHER IN ONE OR MORE TRANSACTIONS; (B) VOLUNTARILY DISSOLVE; (C) PURCHASE OR ACQUIRE SUBSTANTIALLY ALL OF THE ASSETS OF ANOTHER ENTITY; (D) MERGE, CONSOLIDATE WITH ANY DOMESTIC OR FOREIGN ORGANIZATION OR LEASE OR SELL MORE THAN FIFTY PERCENT (50%) OF THE CORPORATION'S PROPERTY AND ASSETS TO ANY ENTITY IN ANY ONE TRANSACTION OR SERIES OF RELATED TRANSACTIONS; OR (E) SUBSTANTIALLY CHANGE THE PRESENT OR NOW INTENDED NATURE OF THE CORPORATION'S OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS AND APPROVES A COPY OF THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CORPORATION'S CONFLICT-OF-INTEREST POLICY REQUIRES DIRECTORS, OFFICERS, AND COMMITTEE MEMBERS TO ANNUALLY ACKNOWLEDGE REVIEWING THE CONFLICT-OF- INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF THE ORGANIZATION'S FORM 990 IS PUBLICLY AVAILABLE AT IRS.GOV.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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