Each patent below was issued with "Richard C. Litman" on Line 74 (attorney of record) after the statute of limitations safe date. These are fixed-fee matters, not hourly — $15,000–$20,000 per patent is the standard range, plus USPTO government fees (hard costs).
| # | Patent | Client | Docket | Issue Date | Total Paid | Hard Costs | Net Fees | Payment Date(s) | Invoice(s) |
|---|---|---|---|---|---|---|---|---|---|
| 1 | 12,043,608 | KFU | 33120.91U | 7/23/2024 | $17,400 | $2,880 | $14,520 | 10/9/2024 | 408711, 420480 |
| 2 | 12,043,609 | KFU | 33130.47U | 7/23/2024 | $15,800 | $2,880 | $12,920 | 10/24/2023, 10/9/2024 | 406416, 420108 |
| 3 | 12,049,459 | KFU | 33120.88U | 7/30/2024 | $15,160 | $2,880 | $12,280 | 10/9/2024 | 408567, 408583 |
| 4 | 12,054,460 | KFU | 33170.94A | 8/6/2024 | $5,000 | $2,880 | $2,120 | 11/8/2024 | 420326, 420198 |
| 5 | 12,054,464 | KFU | 33175.68A | 8/6/2024 | $3,480 | $3,040 | $440 | 6/3/2024, 11/20/2024 | 408027, 420199 |
| 6 | 12,062,780 | KFU | 33160.59U | 8/13/2024 | $12,760 | $2,880 | $9,880 | 2/29/2024, 11/8/2024 | 407556, 408864 |
| 7 | 12,065,424 | KFU | 33175.60A | 8/20/2024 | $3,480 | $3,040 | $440 | 6/20/2024, 11/20/2024 | 407985, 420195 |
| 8 | 12,071,437 | KFU | 33150.41U | 8/27/2024 | $13,000 | $2,880 | $10,120 | 3/8/2024, 11/8/2024 | 407514, 421003 |
| 9 | D1,046,141 | KSU | 33056.38 | 10/8/2024 | $1,986 | $1,136 | $850 | 10/21/2024 | 408923 |
| 10 | 12,114,620 | KISR | 32366.97U | 10/15/2024 | $1,030 | $480 | $550 | 6/24/2024 | 408965 |
| 11 | 12,116,333 | KFU | 33150.71A | 10/15/2024 | $8,360 | $2,880 | $5,480 | 11/8/2024 | 421024, 421026 |
| 12 | 12,157,086 | SACGC | 33060.73U | 12/3/2024 | $23,490 | $9,005 | $14,485 | 1/11/2024, 2/14/2025 | 405181, 421553 |
| 13 | 12,194,434 | KSU | 33056.80A | 1/14/2025 | $5,730 | $2,880 | $2,850 | 10/21/2024 | 420188, 408719 |
| 14 | 12,227,748 | KSU | 33056.75U | 2/18/2025 | $17,800 | $2,400 | $15,400 | 4/30/2024, 3/12/2025 | 420066, 421334 |
| 15 | 12,303,254 | KSU | 33115.39U | 5/20/2025 | $0 | $0 | $0 | NO PAYMENTS | — |
| 16 | 12,280,479 | SACGC | 33060.78U | 4/22/2025 | $19,960 | $6,160 | $13,800 | 8/22/2024, 2/24/2025 | 408925, 422138 |
| TOTAL | $164,436 | $48,301 | $116,135 | ||||||
Patent 12,303,254 (row 15, highlighted in red) has ZERO payments recorded anywhere in the 205,632-line payments file. This is a KSU patent invoiced at approximately $14,700 with no recorded payment — a gap that supports the understatement theory.
From NGM's own Payments file (205,632 line items, July 2023 – May 2025):
| Client | Total Payments | % of All |
|---|---|---|
| King Faisal University (KFU) | $9,958,817 | 72.4% |
| King Saud University (KSU) | $1,614,599 | 11.7% |
| Kuwait University | $497,431 | 3.6% |
| United Arab Emirates University | $422,874 | 3.1% |
| SACGC | $110,573 | 0.8% |
| KISR | $82,795 | 0.6% |
| Sultan Qaboos University | $60,842 | 0.4% |
| IMSIU | $53,514 | 0.4% |
| Dasman Diabetes Institute | $51,216 | 0.4% |
| All other university/ME clients | $4,858 | 0.0% |
| University/ME Subtotal | $12,857,519 | 93.5% |
| All other clients | $898,198 | 6.5% |
| GRAND TOTAL (Payments file) | $13,755,717 | 100% |
| Source | Description | Amount |
|---|---|---|
| NGM Trust Report (Exhibit A, Deborah Schaefer) | Total receipts across both trust accounts (t23 + t3) | $32,708,669 |
| NGM Payments File | Total client payments applied (Jul 2023 – May 2025) | $13,755,717 |
| NGM Workup (Goldberg's accounting) | "Period Billed Receipts" | $16,506,605 |
| NGM Workup | "Receipts Minus Expenses" | $12,012,259 |
$32.7M (Trust Report): Total money that flowed into trust accounts under Litman's name. This includes client retainer deposits, USPTO fee payments, foreign agent fee deposits, and invoice payments. This is the number from NGM's own system-generated bank account summary, produced by Deborah Schaefer on June 26, 2025.
$16.5M (Workup "Period Billed Receipts"): Only payments that were applied to specific invoices. Excludes trust deposits not yet applied to invoices.
$12.0M (Workup "Receipts Minus Expenses"): Billed receipts minus billed expenses (USPTO fees, foreign agent costs). This is the number Goldberg uses to calculate the 20%.
| Method | Revenue Base | 20% Owed | Paid | Difference |
|---|---|---|---|---|
| Goldberg's Workup ($12M base) | $12,012,259 | $2,402,452 | $2,403,126 | ($674) "overpaid" |
| Trust Report ($32.7M less expenses) | $29,380,403 | $5,876,081 | $2,403,126 | $3,472,955 OWED |
The trust accounts are designated "RL — Richard Litman" as the responsible lawyer, but the money belongs to clients. The June 2025 Trust Listing shows:
| Client | Trust Balance (June 2025) | Responsible Lawyer |
|---|---|---|
| King Faisal University (KFU) | $689,276 | RL |
| King Saud University (KSU) | $264,077 | RL |
| UAEU | $43,862 | RL |
| SACGC | $43,621 | RL |
| KISR | $14,091 | RL |
| Kuwait University | $12,080 | RL |
| All other clients | $144,237 | RL |
| TOTAL TRUST BALANCE | $1,211,244 | RL |
These are client funds deposited into NGM's trust accounts (Eagle Bank and Bank of America), categorized under "RL" as the originating attorney. Every trust transaction, disbursement, and transfer is processed under Litman's name. The $689K KFU balance represents retainers for pending patent applications — each of which will generate additional revenue when the work is completed.
The arbitration agreement's 20% formula — does it apply to:
Either way, the Workup's exclusion of $16.2M in documented trust receipts from its calculations — and its showing of $0 for KFU/KSU in the Revenue sheet despite $11.6M in actual payments — is evidence of either (1) a deliberately misleading accounting, or (2) an accounting method so flawed it cannot be relied upon.
| Issue | Detail |
|---|---|
| Jan 2024 Payment Missing from Workup | The master Litman Summary shows $132,637 paid in Jan 2024 (Net Due = $0). The Workup Payments sheet skips from 1/11/2024 ($22,960 — Dec 2023 residual) to 3/8/2024 ($163,314 — Feb 2024). A $132K payment simply vanished. |
| Sep 2024 Amount Mismatch | Workup: $16,469.11. Verified Summary: $17,866.40. Neither matches. |
| Jan 2025 Shortfall | Paid $20,834.04 vs. $20,843.04 due. Only month where payment doesn't match exactly. $9.00 short. |
| Missing Allocations (June 2025) | KFU Inv #405667 ($9,440), KFU Inv #407698 ($11,040), Authentic Amish Inv #318064 ($1,040), Kan Cui Inv #332617 ($1,954) — all paid but not allocated to Litman's 20%. Goldberg admitted the gap: "If that is not happening, I need to figure out why." |
| Patent 12,303,254 — Zero Payments | KSU patent issued 5/20/2025, invoiced ~$14,700, with absolutely no payment record in 205,632-line payments file. |