Civic Intelligence

National Center for Reason and Justice Inc

990 • Fiscal year 2016 • EIN 02-0575475

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 10, 2017

77 Highland Street No 3Roxbury, MA 02119-1582

(617) 427-0179

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

43rd percentile

0.4%

Higher net margin than 43% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

81st percentile

$14,750

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

50th percentile

1.5%

Faster asset growth than 50% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

75th percentile

23%

Faster revenue growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$66,515

Up $1,007 (+1.5%) from 2015

Net Assets

Up

$66,515

Up $1,007 (+1.5%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$228,033

Up $42,101 (+23%) from 2015

Expenses

Up

$227,026

Up $45,182 (+25%) from 2015

Net Income

Down

$1,007

Down $3,081 (-75%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80K$60K$40K$20K$0Assets 2011: $45,747Liabilities 2011: $1542011Assets 2012: $41,866Liabilities 2012: $1292012Assets 2013: $52,343Liabilities 2013: $1,0772013Assets 2014: $61,420Liabilities 2014: $0Net Assets 2014: $61,4202014Assets 2015: $65,508Liabilities 2015: $0Net Assets 2015: $65,5082015Assets 2016: $66,515Liabilities 2016: $0Net Assets 2016: $66,5152016Assets 2017: $76,362Liabilities 2017: $02017Assets 2018: $54,326Liabilities 2018: $02018Assets 2019: $48,937Liabilities 2019: $02019Assets 2020: $43,790Liabilities 2020: $02020Assets 2021: $41,143Liabilities 2021: $0Net Assets 2021: $41,1432021Assets 2022: $29,423Liabilities 2022: $0Net Assets 2022: $29,4232022

Highlighted filing

2016

Assets$66,515
Liabilities$0
Net Assets$66,515

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $47,578Expenses 2011: $45,091Net Income 2011: $2,4872011Revenue 2012: $38,286Expenses 2012: $42,142Net Income 2012: -$3,8562012Revenue 2013: $95,769Expenses 2013: $86,240Net Income 2013: $9,5292013Revenue 2014: $227,194Expenses 2014: $217,040Net Income 2014: $10,1542014Revenue 2015: $185,932Expenses 2015: $181,844Net Income 2015: $4,0882015Revenue 2016: $228,033Expenses 2016: $227,026Net Income 2016: $1,0072016Revenue 2017: $125,205Expenses 2017: $115,358Net Income 2017: $9,8472017Revenue 2018: $19,164Expenses 2018: $41,200Net Income 2018: -$22,0362018Revenue 2019: $21,040Expenses 2019: $26,429Net Income 2019: -$5,3892019Revenue 2020: $12,630Expenses 2020: $17,776Net Income 2020: -$5,1462020Revenue 2021: $21,081Expenses 2021: $23,728Net Income 2021: -$2,6472021Revenue 2022: $12,720Expenses 2022: $24,440Net Income 2022: -$11,7202022

Highlighted filing

2016

Revenue$228,033
Expenses$227,026
Net Income$1,007
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 10, 2017
Return Version
2016v3.0
Gross Receipts
$228,033
Mission and Program Overview

Mission

To educate the public & professionals, while advocating for child-protection laws and criminal justice practices based upon science, fairness, and good sense, and to give financial support and legal assistance to those wrongfully convicted.

To educate and advocate for child-protective laws and criminal justice practices based on science, fairness, and good sense, and to support those wrongfully convicted.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$48,072$48,371▲ $299
Cash and Non-Interest-Bearing Accounts$17,436$18,144▲ $708
Total Assets$65,508$66,515▲ $1,007
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$65,508$66,515▲ $1,007
Total Net Assets Fund Balance$65,508$66,515▲ $1,007
Total Liabilities and Net Assets / Fund Balance$65,508$66,515▲ $1,007
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert B ChatelleExective DirectorFT$14,750$14,750

Board Members and Trustees

NameTitle
Michael SnedekerPresident
Debbie NathanDirector
Emily HorowitzDirector
Judith LevineDirector
Roger LancasterDirector
Hugo CunninghamBusiness Agent
Francis X KaneTreasurer / Clerk
Revenue and Support

Revenue Composition

Contributions and Grants
$228,024
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$0
All Other Contributions
$228,024
Change in Net Assets
$1,007
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$212,276
Salaries, Compensation, and Employee Benefits$14,750
Total Fundraising Expense$1,714
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$200,946--$200,946
Current Officers, Directors, Trustees, and Key Employees$7,375$7,375-$14,750
Office Expenses-$1,991$1,714$3,705
Conferences and Meetings-$3,385-$3,385
Fees for Services Legal-$2,699-$2,699
Information Technology$1,541--$1,541
Total Functional Expenses$209,862$15,450$1,714$227,026
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

All Board memebrs are in contact daily via email for discussion and approval of all signficant financial transactions. They are given NCRJ's financial reports on a quarterly basis and are part of the NCRJ's annual meeting process. The 990 will be made available to the directors via email.

Form 990, Part VI, Section C, line 19

The NCRJ has always relied upon our filings of annual reports with the IRS and the Commonwealth of Massachusetts Attorney General's Nonprofit Division and the NCRJ's registration as a 501(c)(3) to ensure appropriate public access, nationally and regionally.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Michael Snedeker - 4110 E. Hawthorne Road, Portland, OR 97214. Francis X. Kane - 16 John Swift Road, Acton, MA 01720. Debbie Nathan - 1144 Toya Lane, Brownsville, TX 78520. Judith Levine - 51 3rd Street #4R, Brooklyn, NY 11231. Emily Horowitz - 60 E 12th Street #14L, New York, NY 10003. Roger Lancaster - 1800 R Street NW #801, Washington, DC 20009. Hugo Cunningham - 43 Greystone Road, Malden, MA 02148.

Filing and Contact Details

Filer

Filer Name
The National Center for Reason and
EIN
02-0575475
Phone
6174270179
Address
77 Highland Street No 3, Roxbury, MA 02119-1582
Doing Business As
Ncrj

Signing Officer

Name
Francis X Kane
Title
Treasurer
Phone
6174270179
Signed
2017-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Snedeker
Formed
2002
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
21

Preparer

Firm
Sullivan Bille Pc
Address
600 CLARK ROAD, TEWKSBURY, MA 01876
Preparer
Richard Hart Harrington CPA
Phone
9789702900
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

Accounting standards provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an organization's financial statements and requires an organization to recognize the financial statement impact of a tax position when it is more likely than not that the position will not be sustained upon examination. The Organization has evaluated its significant tax positions against the criteria established and believes there are no such tax positions requiring accounting recognition. The Organization's federal and state tax returns may be subject to examination by taxing authorities for the years ended December 31, 2016, 2015, and 2014.

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IRS990ScheduleA/FactsAndCircumstancesTestTxt0National Center for Reason & Justice, Inc. ID Number: 02-0575475IRS Form 990, Year: 2016Schedule A, Public Charity Status and Public SupportPart II, Line 17a; 27.35% public support; which calls for 10% -facts-and-circumstances test-2016, to be explained in Part VIPart VI Supplemental Information re Part II, Line 17aFacts and Circumstances Test-2016Special Events-2016During 2016, the National Center for Reason & Justice, Inc.(NCRJ) was featured in two special public relations events, free to the public, one in Boston on April 11, the other in New York City on April 13.At Suffolk University in Boston, on April 11, Dr. Emily Horowitz presented a review of, and led a discussion on, her book, published in 2015, Protecting Our Kids: How Sex Offender Laws Are Failing Us; Praeger Books, 2015. {Her book won the prestigious 2015 Choice Outstanding Academic Title Award, granted by the American Library Association.]Dr. Emily Horowitz is a professor at St. Francis College, Brooklyn, NY, and a Director on the Board of NCRJ. She presented the research and insights on the drawbacks of public sex offender registries and collateral consequences, followed by a current update of those issues within the Commonwealth of Massachusetts. The event was sponsored by the Center for Women's Health and Human Rights at Suffolk University, and by the Sex Offender Policy Reform Initiative of the Criminal Justice Policy Coalition.There was an overflow audience made up of University educators and students, lawyers, criminal justice advocates and activists, and several ex-inmates and parolees who had been affected adversely by the injustices and unfairness of sex offender policy and law. A spirited discussion followed Dr. Horowitz's presentation, most participants realizing how much they had to learn about both sides of the critical issues.In New York City on April 13, NCRJ hosted an event, A Special Evening With the San Antonio Four. Anna Vasquez, Elizabeth Ramirez, Kristie Mayhugh, and Cassandra Rivera, the San Antonio 4, traveled to New York City for the first time, to speak about their prosecution and imprisonment, in conjunction with their appearance at the Tribeca Film Festival Premiere for the showing of the documentary about their Case, Southwest of Salem: The Story of the San Antonio 4, directed by Deborah S. Esquenazi.Discussion at the Evening was led by Debbie Nathan, the NCRJ Director who first reviewed the Case and brought it to the attention of concerned activists and lawyers, ultimately securing support from the Innocence Project of Texas. Mike Ware, the lawyer from the Innocence Project, who eventually secured their release from prison, also took part in the Evening. [In late 2016, the four women were exonerated by the Texas Court and declared eligible to receive compensation for their years of wrongful incarceration.]Both of these public events generated a lot of attention to NCRJ's purpose and follow-up by other justice-related organizations and individuals.Fund-Raising:The National Center for Reason & Justice, Inc. (NCRJ) was founded in 2002 and, since then, has conducted a robust ongoing effort to fund its programs and activities, including an Annual, Letter-writing, Fund-Raising Campaign, addressing all past, present, and potentially- new contributors.Every Board Member, through their ongoing normal contact with the public and interested parties, including via an NCRJ Blog, FaceBook, and Twitter, continually solicit donations to NCRJ.In the early years, NCRJ organized a fund-raising event in a theater in New York City, in conjunction with the presentation of the Academy Award-nominated Documentary, "Capturing the Friedmans." Although the event broke even, NCRJ garnered much attention and praise for its participation. All effort for this event was performed by our Board Members, all on a completely-volunteer and very labor-intensive basis.NCRJ currently has a Donor List of 962, all but three of whom are individuals. This has been the result o
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting standards provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an organization's financial statements and requires an organization to recognize the financial statement impact of a tax position when it is more likely than not that the position will not be sustained upon examination. The Organization has evaluated its significant tax positions against the criteria established and believes there are no such tax positions requiring accounting recognition. The Organization's federal and state tax returns may be subject to examination by taxing authorities for the years ended December 31, 2016, 2015, and 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All Board memebrs are in contact daily via email for discussion and approval of all signficant financial transactions. They are given NCRJ's financial reports on a quarterly basis and are part of the NCRJ's annual meeting process. The 990 will be made available to the directors via email.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The NCRJ has always relied upon our filings of annual reports with the IRS and the Commonwealth of Massachusetts Attorney General's Nonprofit Division and the NCRJ's registration as a 501(c)(3) to ensure appropriate public access, nationally and regionally.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Michael Snedeker - 4110 E. Hawthorne Road, Portland, OR 97214. Francis X. Kane - 16 John Swift Road, Acton, MA 01720. Debbie Nathan - 1144 Toya Lane, Brownsville, TX 78520. Judith Levine - 51 3rd Street #4R, Brooklyn, NY 11231. Emily Horowitz - 60 E 12th Street #14L, New York, NY 10003. Roger Lancaster - 1800 R Street NW #801, Washington, DC 20009. Hugo Cunningham - 43 Greystone Road, Malden, MA 02148.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VII Contact Addresses for Officers, Directors, Etc
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IRS990/USAddress/AddressLine1Txt077 Highland Street 3
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Francis X Kane
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06174270179
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The National Center for Reason and
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Justice Inc
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0020575475
ReturnHeader/Filer/PhoneNum06174270179
ReturnHeader/Filer/USAddress/AddressLine1Txt077 Highland Street No 3
ReturnHeader/Filer/USAddress/CityNm0Roxbury
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B82EC4031A5781BD1D48BD1CE7AAE095DE28813E
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.88.222.235
ReturnHeader/FilingSecurityInformation/IPDt02017-11-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm010:00:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043296201
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SULLIVAN BILLE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 CLARK ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TEWKSBURY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001876
ReturnHeader/PreparerPersonGrp/PhoneNum09789702900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Richard Hart Harrington CPA
ReturnHeader/ReturnTs02017-11-14T10:57:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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