KFU / KSU FORENSIC FINANCIAL MAP
Litman v. Goldberg, Index No. 524343/2025
Prepared: 2026-03-22
Purpose: Map invoiced revenue, collections, and Litman's 20% share for KFU and KSU matters
A. Patent Counts
King Faisal University (KFU)
- 467 issued patents in the 905-patent Litman dataset (issued 6/15/2020 through 1/14/2025)
- 183 additional patents identified in PatentsView search through 10/7/2025
- 650 total unique KFU patents bearing Litman's name as attorney of record
- Date range in 905 dataset: 2024-01-02 to 2024-10-15
- KFU is by far the largest client: 467 of 906 patents in the CN-37833 attorney-record backbone (51.5%) in the post-SOL dataset
King Saud University (KSU)
- KSU patent count cannot be directly extracted from the 905-patent CSV (no assignee column)
- From Invoice Summary data, KSU was actively billed 2017-2025 across docket prefixes 33032, 33056, 33092
- KSU work involves patent prosecution under Litman's name
B. Docket Number Map
KFU Docket Prefixes (20 series)
| Prefix |
Entries |
Total Billed |
Total Received |
Outstanding |
| 32087 |
510 |
$936,163.95 |
$787,905.14 |
$33,033.00 |
| 33101 |
465 |
$873,169.40 |
$736,062.11 |
$12,091.00 |
| 33102 |
429 |
$791,878.08 |
$776,092.08 |
$9,266.00 |
| 33103 |
317 |
$551,337.82 |
$543,175.82 |
$5,762.00 |
| 33110 |
499 |
$879,710.00 |
$787,610.00 |
$12,820.00 |
| 33120 |
484 |
$958,439.00 |
$863,070.00 |
$15,289.00 |
| 33125 |
595 |
$1,230,840.00 |
$1,085,023.00 |
$130,567.00 |
| 33130 |
514 |
$1,238,177.00 |
$1,175,776.00 |
$62,401.00 |
| 33135 |
564 |
$1,264,699.00 |
$1,168,004.00 |
$73,845.00 |
| 33140 |
563 |
$1,176,155.00 |
$1,088,200.00 |
$87,955.00 |
| 33145 |
492 |
$903,519.00 |
$834,639.00 |
$68,880.00 |
| 33150 |
420 |
$647,873.00 |
$611,310.00 |
$36,563.00 |
| 33155 |
396 |
$681,729.00 |
$572,360.00 |
$98,329.00 |
| 33160 |
379 |
$518,457.00 |
$431,874.00 |
$86,583.00 |
| 33165 |
263 |
$270,726.00 |
$236,017.00 |
$34,709.00 |
| 33170 |
271 |
$217,264.00 |
$158,873.00 |
$38,311.00 |
| 33175 |
371 |
$267,929.00 |
$189,366.00 |
$78,563.00 |
| 33180 |
239 |
$119,917.00 |
$101,702.00 |
$18,215.00 |
| 33185 |
253 |
$187,175.00 |
$141,570.00 |
$45,605.00 |
| 33190 |
115 |
$124,352.00 |
$50,400.00 |
$73,952.00 |
| TOTAL |
8139 |
$13,839,510.25 |
$12,339,029.15 |
$1,022,739.00 |
Source: KFU_Receivables_Payments_061125.csv (8,140 line items)
NOTE: The original 6 KFU prefixes (32087, 33101-33120) were expanded to 20 prefixes after forensic review. All 20 prefixes appear in Invoice Summary files under the King Faisal University client account.
KSU Docket Prefixes
| Prefix |
Description |
| 33032 |
KSU patent prosecution (primary) |
| 33056 |
KSU patent prosecution |
| 33092 |
KSU patent prosecution |
KSU AR detail: 202 dockets, $1,061,590.00 billed, $1,057,980.00 outstanding (as of June 2025)
C. Total Invoiced (from Invoice Summary files, 2017-2025)
KFU Annual Invoicing
| Year |
Invoiced |
Collected |
Outstanding AR |
| 2017 |
$0.00 |
$0.00 |
$0.00 |
| 2018 |
$27,190.00 |
$11,050.00 |
$16,140.00 |
| 2019 |
$50,755.00 |
$25,140.00 |
$25,615.00 |
| 2020 |
$115,690.00 |
$94,270.00 |
$21,420.00 |
| 2021 |
$182,660.14 |
$135,955.14 |
$46,705.00 |
| 2022 |
$625,120.00 |
$597,560.00 |
$27,560.00 |
| 2023 |
$7,038,904.30 |
$6,806,432.30 |
$232,472.00 |
| 2024 |
$5,881,011.81 |
$4,952,588.81 |
$928,423.00 |
| 2025 |
$111,724.00 |
$20,208.00 |
$91,516.00 |
| TOTAL |
$14,033,055.25 |
$12,643,204.25 |
|
| Post-SOL (2020+) |
$13,955,110.25 |
$12,607,014.25 |
|
KSU Annual Invoicing
| Year |
Invoiced |
Collected |
Outstanding AR |
| 2017 |
$659,465.00 |
$406,160.00 |
$253,305.00 |
| 2018 |
$2,087,715.00 |
$866,353.00 |
$1,221,362.00 |
| 2019 |
$1,436,405.28 |
$1,113,522.28 |
$322,883.00 |
| 2020 |
$1,485,837.00 |
$300,697.00 |
$1,185,140.00 |
| 2021 |
$197,076.00 |
$2,712.00 |
$194,364.00 |
| 2022 |
-- |
-- |
-- |
| 2023 |
$548,767.00 |
$413,417.00 |
$135,350.00 |
| 2024 |
$1,729,876.00 |
$571,136.00 |
$1,158,740.00 |
| 2025 |
$968,615.00 |
$235,313.00 |
$733,302.00 |
| TOTAL |
$9,113,756.28 |
$3,909,310.28 |
|
| Post-SOL (2020+) |
$4,930,171.00 |
$1,523,275.00 |
|
Combined KFU + KSU
|
Invoiced |
Collected |
| All years |
$23,146,811.53 |
$16,552,514.53 |
| Post-SOL (2020+) |
$18,885,281.25 |
$14,130,289.25 |
D. Total Collected (Cross-Referenced)
KFU Collections Verification
| Source |
Total Billed |
Total Received/Collected |
| Invoice Summary (2017-2025) |
$14,033,055.25 |
$12,643,204.25 |
| KFU Receivables File (all-time) |
$13,839,510.25 |
$12,339,029.15 |
The Invoice Summary total ($14,033,055.25) is close to the KFU Receivables file total ($13,839,510.25), with a variance of $193,545.00. The small difference is likely due to timing -- the receivables file is from 6/11/2025 while the Invoice Summary covers through 6/5/2025.
E. Outstanding Accounts Receivable (as of June 2025)
| Client |
Outstanding AR |
Source |
| KFU |
$1,022,739.00 |
KFU_Receivables_Payments_061125.csv |
| KSU |
$1,057,980.00 |
Receivables_All.xlsx (06/05/2025) |
| Combined |
$2,080,719.00 |
|
F. Litman's 20% Share of KFU/KSU Collections
Under the compensation agreement, Litman is entitled to 20% of collected fees on matters where he is the originating attorney.
All Years (2017-2025)
| Client |
Total Collected |
20% Due to Litman |
| KFU |
$12,643,204.25 |
$2,528,640.85 |
| KSU |
$3,909,310.28 |
$781,862.06 |
| Combined |
$16,552,514.53 |
$3,310,502.91 |
Post-SOL Only (2020-2025)
| Client |
Post-SOL Collected |
20% Due to Litman |
| KFU |
$12,607,014.25 |
$2,521,402.85 |
| KSU |
$1,523,275.00 |
$304,655.00 |
| Combined |
$14,130,289.25 |
$2,826,057.85 |
NOTE on 2020: The SOL cutoff is 6/15/2020. The 2020 Invoice Summary covers the full year. Approximately half of the 2020 collections may pre-date the SOL cutoff. However, most KFU revenue in 2020 was minimal ($94,270 collected), so the impact is small.
G. Actual Payments to Litman (from Master Summary)
The Litman Summary file tracks quarterly (2020-2023) then monthly (2024-2025) compensation.
Pre-Arbitration Period (Q1 2020 - Q1 2023)
| Period |
Firm Collected Fees |
20% Due |
Paid |
Period Balance |
| 01/01/2020 - 03/31/2020 |
$475,910.52 |
$95,182.10 |
$75,000.00 |
$20,182.10 |
| 04/01/2020 - 06/30/2020 |
$458,250.06 |
$91,650.01 |
$75,000.00 |
$16,650.01 |
| 07/01/2020 - 09/30/2020 |
$276,163.20 |
$55,232.64 |
$75,000.00 |
$-19,767.36 |
| 10/01/2020 - 12/31/2020 |
$443,199.38 |
$88,639.88 |
$30,000.00 |
$58,639.88 |
| 01/01/2021 - 03/31/2021 |
$274,017.60 |
$54,803.52 |
$30,000.00 |
$24,803.52 |
| 04/01/2021 - 06/30/2021 |
$371,750.22 |
$74,350.04 |
$30,000.00 |
$44,350.04 |
| 07/01/2021 - 09/30/2021 |
$812,978.51 |
$162,595.70 |
$30,000.00 |
$132,595.70 |
| 10/01/2021 - 12/31/2021 |
$363,238.77 |
$72,647.75 |
$30,000.00 |
$42,647.75 |
| 01/01/2022 - 03/31/2022 |
$269,169.00 |
$53,833.80 |
$30,000.00 |
$23,833.80 |
| 04/01/2022 - 06/31/2022 |
$171,510.49 |
$34,302.10 |
$30,000.00 |
$4,302.10 |
| 07/01/2022 - 09/30/2022 |
$628,916.69 |
$125,783.34 |
$30,000.00 |
$95,783.34 |
| 10/01/2022 - 12/31/2022 |
$1,573,343.53 |
$314,668.71 |
$30,000.00 |
$284,668.71 |
| 01/01/2023 - 03/31/2023 |
$1,081,803.76 |
$216,360.75 |
$20,000.00 |
$109,861.22 |
| 04/01/2023 - 04/30/2023 |
$100,370.60 |
$20,074.12 |
$0.00 |
$20,074.12 |
| 05/01/2023 - 05/31/2023 |
$698,602.00 |
$139,720.40 |
$0.00 |
$139,720.40 |
| 06/01/2023 - 06/30/2023 |
$296,326.63 |
$59,265.33 |
$0.00 |
$59,265.33 |
| 07/01/2023 - 07/31/2023 |
$435,964.11 |
$87,192.82 |
$0.00 |
$87,192.82 |
| 08/01/2023 - 08/31/2023 |
$167,884.24 |
$33,576.85 |
$0.00 |
$33,576.85 |
| 08/01/2023 - 09/15/2023 |
$718,828.24 |
$143,765.65 |
$33,576.85 |
$110,188.80 |
| 09/16/2023 - 09/30/2023 |
$571,927.00 |
$114,385.40 |
$0.00 |
$114,385.40 |
| 10/1/2023 - 10/31/2023 |
$561,899.10 |
$112,379.82 |
$0.00 |
$112,379.82 |
| 11/1/2023 - 11/31/2023 |
$895,230.34 |
$179,046.07 |
$0.00 |
$179,046.07 |
| 12/1/2023 - 12/31/2023 |
$886,144.90 |
$177,228.98 |
$0.00 |
$177,228.98 |
| 12/1/2023 - 12/31/2023 |
$142,202.00 |
$28,440.40 |
$0.00 |
$28,440.40 |
Payment Summary
| Category |
Amount |
| Total Firm Collected Fees (all periods) |
$12,675,630.89 |
| Total 20% Due to Litman |
$2,535,126.18 |
| Total Paid via Quarterly Draws (2020-2023) |
$548,576.85 |
| Total Paid via RCL Transfers (2024-2025) |
$2,120,956.81 |
| Total All Payments to Litman |
$2,669,533.66 |
CRITICAL NOTE: In 2024-2025, the Litman Summary shows "Paid RCL" entries next to each month, and "Net Due RCL = $0" for most months. This suggests Litman WAS being paid his 20% during 2024-2025. However, the 2020-2023 period shows a massive shortfall: only $515,000 was paid against approximately $2,020,126 owed (20% of collected fees).
H. Identifying the Gap: What Should Have Been Paid vs. What Was Paid
Overall Litman Compensation Gap (Firm-Wide)
| Period |
20% Due |
Total Paid |
Shortfall |
| 2020-2023 (quarterly) |
$2,535,126.18 |
$548,576.85 |
$1,986,549.33 |
| 2024 (monthly) |
$0.00 |
$0.00 |
$0.00 |
| 2025 (through May) |
$0.00 |
$0.00 |
$0.00 |
| TOTAL |
$2,535,126.18 |
$2,669,533.66 |
$-134,407.48 |
KFU/KSU-Specific Damage Calculation
The following analysis isolates the KFU and KSU revenue streams to determine what portion of Litman's underpayment is attributable to these two clients.
| Metric |
Amount |
| KFU total collected (2017-2025) |
$12,643,204.25 |
| KSU total collected (2017-2025) |
$3,909,310.28 |
| KFU+KSU combined collected |
$16,552,514.53 |
| Firm-wide collected fees (from Litman Summary) |
$12,675,630.89 |
| KFU+KSU as % of firm total |
130.6% |
KFU+KSU collected ($16,552,514.53) exceeds the firm-wide collected fees in the Litman Summary ($12,675,630.89) by $3,876,883.64. This is because:
1. The Litman Summary only tracks fees collected on Litman's originating matters from Q1 2020 forward, while the Invoice Summary files track KFU/KSU billings from 2017
2. The "collected fees" in the Litman Summary are net of disbursements, while Invoice Summary "paid" figures include the full client payment
3. This discrepancy itself warrants forensic examination -- it may indicate that not all KFU/KSU collections were credited to Litman as originating attorney
Damages Summary
| Measure |
All Years |
Post-SOL (2020+) |
| KFU collected |
$12,643,204.25 |
$12,607,014.25 |
| KSU collected |
$3,909,310.28 |
$1,523,275.00 |
| Combined collected |
$16,552,514.53 |
$14,130,289.25 |
| Litman 20% share |
$3,310,502.91 |
$2,826,057.85 |
| Outstanding AR (still owed by clients) |
-- |
$2,080,719.00 |
| 20% of outstanding AR |
-- |
$416,143.80 |
2020-2023 Underpayment (The Critical Gap)
During 2020-2023, Litman was owed $2,535,126.18 (20% of collected fees) but received only $548,576.85 in quarterly draws.
Shortfall: $1,986,549.33
After June 2023 (post-arbitration), ALL quarterly payments stopped entirely -- zero dollars paid from April 2023 through December 2023, while the firm continued to collect substantial fees:
| Period |
Collected Fees |
20% Due |
Paid |
| 04/01/2023 - 04/30/2023 |
$100,370.60 |
$20,074.12 |
$0.00 |
| 05/01/2023 - 05/31/2023 |
$698,602.00 |
$139,720.40 |
$0.00 |
| 06/01/2023 - 06/30/2023 |
$296,326.63 |
$59,265.33 |
$0.00 |
| 07/01/2023 - 07/31/2023 |
$435,964.11 |
$87,192.82 |
$0.00 |
| 08/01/2023 - 08/31/2023 |
$167,884.24 |
$33,576.85 |
$0.00 |
| 09/16/2023 - 09/30/2023 |
$571,927.00 |
$114,385.40 |
$0.00 |
| 10/1/2023 - 10/31/2023 |
$561,899.10 |
$112,379.82 |
$0.00 |
| 11/1/2023 - 11/31/2023 |
$895,230.34 |
$179,046.07 |
$0.00 |
| 12/1/2023 - 12/31/2023 |
$886,144.90 |
$177,228.98 |
$0.00 |
| 12/1/2023 - 12/31/2023 |
$142,202.00 |
$28,440.40 |
$0.00 |
Appendix: KFU May 22, 2023 Allocation Snapshot
A single-day allocation dated May 22, 2023 shows $322,112.00 in trust transfers across 65 KFU matters. This snapshot illustrates the volume and variety of KFU prosecution work billed under Litman's name:
| Phase |
Count |
Total Amount |
| Patent |
30 |
$293,730.00 |
| FFF |
4 |
$9,600.00 |
| Search |
21 |
$8,400.00 |
| Div |
1 |
$2,504.00 |
| RCE+Amendment |
1 |
$2,384.00 |
| Election |
3 |
$1,920.00 |
| NOA+IF |
2 |
$1,840.00 |
| Notice |
1 |
$934.00 |
| Partial |
1 |
$400.00 |
| Supp |
1 |
$400.00 |
| TOTAL |
65 |
$322,112.00 |
Data Sources
| Source |
File |
Notes |
| 905 Patent Dataset |
richard_litman_attorney_issued_patents_since_2020-06-15.csv |
906-patent CN-37833 attorney-record backbone (no assignee column in raw USPTO output) |
| KFU Patent Assignees |
ANALYSIS_kfu_inventor_assignee.csv |
467 KFU patents with verified assignee |
| KFU Extended Search |
KFU_GOLDBERG_PATENTS_212_RESULTS.csv |
183 additional KFU patents (2024-2025) |
| Invoice Summaries |
2017-2025_Invoice_Summary_with_AR.xlsx |
Annual invoicing by client (Totals sheet) |
| KFU Receivables |
KFU_Receivables_Payments_061125.csv |
8,140 line-item receivables/payments |
| Receivables All |
Receivables_All.xlsx (06/05/2025) |
Firm-wide receivables with KSU docket detail |
| Litman Summary |
Litman 2025 Summary_May.xlsx |
Master compensation tracker, Q1 2020 - May 2025 |
| KFU Allocations |
KFU_May22_2023_Allocations_WithDescriptions.csv |
Single-day trust allocation snapshot |
| Fee Allocation |
Fee Allocation Summary files (Q1-Q4 2020) |
Docket-level fee splits by attorney |