Legus Law Inc
Nonprofit profile at a glance
- EIN
- 383295584
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Ann Arbor, MI, USA
- Phone
- 7342101691
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $373,858
- Expenses
- $373,237
- Assets
- $236,023
- Liabilities
- $6,021
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- SANDRA BOYER (PRESIDENT)
People named in this filing
- BRADFORD F BOYER (VICE PRESIDE)
- SANDRA BOYER (PRESIDENT)
- DANIEL S JACKSON (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
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.
What it reported doing in 2024
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.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 28
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 40
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 31.9%; rating input score 32
- Program expense ratio: 32.1%; rating input score 32
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.2%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 0.63; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -5.1% per year; rating input score 0; 17th percentile among comparable filings
- Revenue growth: 1.8% per year; rating input score 100; 33rd percentile among comparable filings
- Asset growth: 7.6% per year; rating input score 100; 58th percentile among comparable filings
Details
- Where the money goes: 31.9% of revenue deployed · 32.1% of spending went to programs
- Governance: 3 of 3 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $120K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
- Moderate — Financial Efficiency: Program expense ratio scored 32/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 40/100.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.