Civic Intelligence

Moroney Law Inc

EIN 92-3075980 • 501(c)3 • Oregon City, OR

Profile

INDIGENT LEGAL SERVICES

704 Main St Ste 302Oregon City, OR 97045
Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

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

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

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

Net Margin

74th percentile

19%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

99th percentile

$174,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 66.2% of source-year revenue.

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

$176,158

No earlier filing loaded for comparison.

Liabilities

$20,000

No earlier filing loaded for comparison.

Net Assets

$156,158

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue81st percentileNet Margin74th percentile

Revenue

$262,725

No earlier filing loaded for comparison.

Expenses

$212,266

No earlier filing loaded for comparison.

Net Income

$50,459

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$200K$150K$100K$50K$0Assets 2024: $176,158Liabilities 2024: $20,000Net Assets 2024: $156,1582024

Highlighted filing

2024

Assets$176,158
Liabilities$20,000
Net Assets$156,158
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0Revenue 2024: $262,725Expenses 2024: $212,266Net Income 2024: $50,4592024

Highlighted filing

2024

Revenue$262,725
Expenses$212,266
Net Income$50,459
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$176,158
Liabilities
$20,000
Net assets
$156,158
Revenue
$262,725
Expenses
$212,266
Net income
$50,459
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.20$1.56$2.63$2.12$0.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 12, 2025
Return Version
2024v5.0
Gross Receipts
$262,725
Mission and Program Overview

Mission

INDIGENT LEGAL SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$160,153-
Savings and Temporary Cash Investments-$5-
Total Assets$0$176,158▲ $176,158
Other Assets Total-$16,000-
Liabilities
Other Liabilities-$20,000-
Total Liabilities$0$20,000▲ $20,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$156,158-
Total Net Assets Fund Balance$0$156,158▲ $156,158
Total Liabilities and Net Assets / Fund Balance$0$176,158▲ $176,158

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$16,000--
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Xavier-michael O MoroneyPrincipal ofFT$174,000$174,000
Xavier-michael O MoroneyPrincipal Officer-$174,000$174,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$262,725
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$50,459
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$183,213
Other Expenses$29,053
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$174,000--$174,000
Occupancy$11,507--$11,507
Payroll Taxes$9,213--$9,213
Insurance$6,300--$6,300
Office Expenses$3,256--$3,256
Fees for Services Other$1,026$1,874-$2,900
Travel$2,232--$2,232
Fees for Services Accounting$2,189--$2,189
Fees for Services Legal$425--$425
Conferences and Meetings$244--$244
Total Functional Expenses$210,392$1,874$0$212,266
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
Due to Ira$20,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Moroney Law Inc
EIN
92-3075980
Phone
5415137781
Address
704 MAIN ST STE 302, OREGON CITY, OR 97045

Signing Officer

Name
Xavier-michael O Moroney
Title
Principal Officer
Phone
5415137781
Signed
2025-10-12

Organization Details

Principal Officer
Xavier-michael O Moroney
Formed
2024
Legal Domicile
Or
Voting Board Members
1
Independent Board Members
1
Employees
1

Preparer

Firm
Witzig CPA
Address
PO BOX 449, CLACKAMAS, OR 97015
Preparer
Joseph Witzig CPA
Phone
5038869800
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“ENTITY RECLASS 105,699”

Raw XML Appendix252 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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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