Civic Intelligence

National Academy of Law Ethics & Mgt

EIN 88-0305582 • 501(c)3 • Las Vegas, NV

Profile

Promote/advance legal ethics

848 N Rainbow BlvdLas Vegas, NV 89107

n/A

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.95x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

4.26x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

8th percentile

-131%

Higher net margin than 8% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

30th percentile

-23%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-48%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$30,573

Down $8,909 (-23%) from 2023

Liabilities

Flat

$28,994

Flat from 2023

Net Assets

Down

$1,579

Down $8,909 (-85%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin8th percentile

Revenue

Down

$6,806

Down $6,316 (-48%) from 2023

Expenses

Up

$15,715

Up $1,752 (+13%) from 2023

Net Income

Down

-$8,909

Down $8,068 (-959%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$60K$40K$20K$0-$20KAssets 2010: $49,206Liabilities 2010: $29,377Net Assets 2010: $19,8292010Assets 2013: $53,165Liabilities 2013: $28,994Net Assets 2013: $24,1712013Assets 2014: $50,369Liabilities 2014: $28,994Net Assets 2014: $21,3752014Assets 2015: $45,828Liabilities 2015: $28,994Net Assets 2015: $16,8342015Assets 2016: $38,062Liabilities 2016: $28,994Net Assets 2016: $9,0682016Assets 2017: $29,467Liabilities 2017: $28,994Net Assets 2017: $4732017Assets 2018: $21,656Liabilities 2018: $28,994Net Assets 2018: -$7,3382018Assets 2019: $19,373Liabilities 2019: $28,994Net Assets 2019: -$9,6212019Assets 2020: $26,025Liabilities 2020: $28,994Net Assets 2020: -$2,9692020Assets 2021: $35,987Liabilities 2021: $28,994Net Assets 2021: $6,9932021Assets 2022: $40,323Liabilities 2022: $28,994Net Assets 2022: $11,3292022Assets 2023: $39,482Liabilities 2023: $28,994Net Assets 2023: $10,4882023Assets 2024: $30,573Liabilities 2024: $28,994Net Assets 2024: $1,5792024

Highlighted filing

2024

Assets$30,573
Liabilities$28,994
Net Assets$1,579
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

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

$60K$40K$20K$0-$20KRevenue 2010: $31,767Expenses 2010: $40,805Net Income 2010: -$9,0382010Revenue 2013: $18,243Expenses 2013: $19,269Net Income 2013: -$1,0262013Revenue 2014: $17,191Expenses 2014: $19,987Net Income 2014: -$2,7962014Revenue 2015: $12,039Expenses 2015: $16,580Net Income 2015: -$4,5412015Revenue 2016: $11,617Expenses 2016: $19,383Net Income 2016: -$7,7662016Revenue 2017: $5,978Expenses 2017: $14,573Net Income 2017: -$8,5952017Revenue 2018: $6,097Expenses 2018: $13,908Net Income 2018: -$7,8112018Revenue 2019: $5,058Expenses 2019: $7,341Net Income 2019: -$2,2832019Revenue 2020: $12,300Expenses 2020: $5,648Net Income 2020: $6,6522020Revenue 2021: $22,152Expenses 2021: $12,190Net Income 2021: $9,9622021Revenue 2022: $18,579Expenses 2022: $14,243Net Income 2022: $4,3362022Revenue 2023: $13,122Expenses 2023: $13,963Net Income 2023: -$8412023Revenue 2024: $6,806Expenses 2024: $15,715Net Income 2024: -$8,9092024

Highlighted filing

2024

Revenue$6,806
Expenses$15,715
Net Income-$8,909
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$30,573
Liabilities
$28,994
Net assets
$1,579
Revenue
$6,806
Expenses
$15,715
Net income
-$8,909
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$30.6$29.0$1.58$6.81$15.7$8.91
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.5$29.0$10.5$13.1$14.0$0.84
2022Detailed filing. Detailed filing data is available for this year.$40.3$29.0$11.3$18.6$14.2$4.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.0$29.0$6.99$22.2$12.2$9.96
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.0$29.0$2.97$12.3$5.65$6.65
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.4$29.0$9.62$5.06$7.34$2.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.7$29.0$7.34$6.10$13.9$7.81
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.5$29.0$0.47$5.98$14.6$8.60
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.1$29.0$9.07$11.6$19.4$7.77
2015Detailed filing. Detailed filing data is available for this year.$45.8$29.0$16.8$12.0$16.6$4.54
2014Detailed filing. Detailed filing data is available for this year.$50.4$29.0$21.4$17.2$20.0$2.80
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$53.2$29.0$24.2$18.2$19.3$1.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$49.2$29.4$19.8$31.8$40.8$9.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 17, 2025
Return Version
2024v5.1
Gross Receipts
$11,806
Mission and Program Overview

Mission

Promote/advance legal ethics

Program Services

DescriptionGrantsExpenses
TEACHING THE INTERDISCIPLINARY RELATIONSHIP OF LAW, ETHICS AND MGT. PROMOTING HIGH STANDARDS OF MGT EXPERTISE, CLIENT RELATIONS, ETHICS & PROF RESP THRU PRESENTATIONS & WRITINGS.-$15,714
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAY G FOONBERGDirector-$0--
STEVEN MARKExecutive Director-$0--
Filing and Contact Details

Filer

Filer Name
National Academy of Law Ethics & Mgt
EIN
88-0305582
Phone
8005562536
Address
848 N RAINBOW BLVD, LAS VEGAS, NV 89107

Signing Officer

Name
Jay Foonberg
Title
Director
Signed
2025-06-17
Discuss with paid preparer
Yes

Preparer

Firm
Javaheri & Associates
Address
16800 Devonshire St 210, Granada Hills, CA 91344
Preparer
Sohail J Javaheri
Phone
8184148998
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $5547”

Other Expenses.1

“COMPUTER EXPENSES $4624”

Other Expenses.2

“TELEPHONE $1514”

Other Expenses.4

“ONLINE FEES $615”

Other Expenses.5

“Dues & subscriptions $528”

Other Expenses.6

“DISCOUNT FEES $425”

Other Expenses.7

“LICENSE FEES $410”

Other Expenses.8

“TRAVEL $185”

Other Assets.1010

“Inventories - Beginning $17893 Inventories - Ending $12893”

Other Assets.1

“AMSTERDAM - Beginning $450 AMSTERDAM - Ending $450”

Total Liabilities.1006

“Payable to Officers, Directors, Etc. - Beginning $28994 Payable to Officers, Directors, Etc. - Ending $28994”

Raw XML Appendix172 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0JAY G FOONBERG
IRS990EZ/BooksInCareOfDetail/PhoneNum08005562536
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0848 N RAINBOW BLVD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAS VEGAS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd089107
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt021139
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt017230
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt05000
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8909
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0950
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt039482
IRS990EZ/Form990TotalAssetsGrp/EOYAmt030573
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt06806
IRS990EZ/GrossReceiptsAmt011806
IRS990EZ/GrossSalesOfInventoryAmt011806
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LoansToFromOfficersAmt028994
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt010488
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01579
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt010488
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01579
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAY G FOONBERG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STEVEN MARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Executive Dir.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt018343
IRS990EZ/OtherAssetsTotalDetail/EOYAmt013343
IRS990EZ/OtherExpensesTotalAmt013848
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE/ADVANCE LEGAL ETHICS
IRS990EZ/PrintingPublicationsPostageAmt0917
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TEACHING THE INTERDISCIPLINARY RELATIONSHIP OF LAW, ETHICS AND MGT. PROMOTING HIGH STANDARDS OF MGT EXPERTISE, CLIENT RELATIONS, ETHICS & PROF RESP THRU PRESENTATIONS & WRITINGS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt015714
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt028994
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt028994
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt015715
IRS990EZ/TotalProgramServiceExpensesAmt015714
IRS990EZ/TotalRevenueAmt06806
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt011806
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt013122
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt018579
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt022652
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt011800
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt077959
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt077959
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt011806
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt013122
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt018579
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt022652
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt011800
IRS990ScheduleA/Total509Grp/TotalAmt077959
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt011806
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt013122
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt018579
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt022652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt011800
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt077959
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt028994
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt028994
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JAY FOONBERG
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt028994
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $5547
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPUTER EXPENSES $4624
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TELEPHONE $1514
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONLINE FEES $615
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUES & SUBSCRIPTIONS $528
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DISCOUNT FEES $425
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LICENSE FEES $410
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TRAVEL $185
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Inventories - Beginning $17893 Inventories - Ending $12893
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9AMSTERDAM - Beginning $450 AMSTERDAM - Ending $450
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Payable to Officers, Directors, Etc. - Beginning $28994 Payable to Officers, Directors, Etc. - Ending $28994
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.1010
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.1006
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY FOONBERG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ACADEMY OF LAW ETHICS & MGT
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0880305582
ReturnHeader/Filer/PhoneNum08005562536
ReturnHeader/Filer/USAddress/AddressLine1Txt0848 N RAINBOW BLVD
ReturnHeader/Filer/USAddress/CityNm0LAS VEGAS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089107
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0824132488
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Javaheri & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016800 Devonshire St 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Granada Hills
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091344
ReturnHeader/PreparerPersonGrp/PhoneNum08184148998
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sohail J Javaheri
ReturnHeader/ReturnTs02025-06-17T12:11:19-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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