Civic Intelligence

Justice Assistance Corp

990 • Fiscal year 2014 • EIN 05-0379917

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 02, 2015

943 Park AvenueCranston, RI 02910

(401) 781-7000

Siviq Scores

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

Liabilities / Assets

85th percentile

0.58x

Higher debt load relative to assets than 85% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

60th percentile

0.09x

Higher debt load relative to revenue than 60% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

72nd percentile

15%

Higher net margin than 72% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

89th percentile

48%

Faster asset growth than 89% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

73rd percentile

22%

Faster revenue growth than 73% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$99,404

Up $32,039 (+48%) from 2013

Net Assets

Up

$41,753

Up $88,815 (+189%) from 2013

Liabilities

Down

$57,651

Down $56,776 (-50%) from 2013

Revenue

Up

$652,836

Up $116,456 (+22%) from 2013

Expenses

Up

$557,533

Up $7,392 (+1.3%) from 2013

Net Income

Up

$95,303

Up $109,064 (+793%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $156,885Liabilities 2010: $110,837Net Assets 2010: $46,0482010Assets 2011: $89,904Liabilities 2011: $56,966Net Assets 2011: $32,9382011Assets 2012: $89,529Liabilities 2012: $122,830Net Assets 2012: -$33,3012012Assets 2013: $67,365Liabilities 2013: $114,427Net Assets 2013: -$47,0622013Assets 2014: $99,404Liabilities 2014: $57,651Net Assets 2014: $41,7532014Assets 2015: $165,740Liabilities 2015: $12,379Net Assets 2015: $153,3612015Assets 2016: $192,383Liabilities 2016: $27,084Net Assets 2016: $165,2992016Assets 2017: $206,702Liabilities 2017: $28,906Net Assets 2017: $177,7962017Assets 2018: $223,352Liabilities 2018: $39,416Net Assets 2018: $183,9362018Assets 2019: $229,877Liabilities 2019: $74,905Net Assets 2019: $154,9722019Assets 2020: $272,856Liabilities 2020: $139,987Net Assets 2020: $132,8692020Assets 2021: $241,741Liabilities 2021: $143,642Net Assets 2021: $98,0992021Assets 2022: $354,548Liabilities 2022: $264,488Net Assets 2022: $90,0602022Assets 2023: $590,962Liabilities 2023: $120,917Net Assets 2023: $470,0452023Assets 2024: $1,570,862Liabilities 2024: $1,036,216Net Assets 2024: $534,6462024Assets 2025: $5,938,218Liabilities 2025: $4,941,873Net Assets 2025: $996,3452025

Highlighted filing

2014

Assets$99,404
Liabilities$57,651
Net Assets$41,753

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $582,6432010Expenses 2011: $495,3522011Expenses 2012: $527,5822012Revenue 2013: $536,380Expenses 2013: $550,141Net Income 2013: -$13,7612013Revenue 2014: $652,836Expenses 2014: $557,533Net Income 2014: $95,3032014Revenue 2015: $713,211Expenses 2015: $601,603Net Income 2015: $111,6082015Revenue 2016: $657,879Expenses 2016: $645,941Net Income 2016: $11,9382016Revenue 2017: $634,674Expenses 2017: $622,177Net Income 2017: $12,4972017Revenue 2018: $692,494Expenses 2018: $678,834Net Income 2018: $13,6602018Revenue 2019: $679,852Expenses 2019: $692,899Net Income 2019: -$13,0472019Revenue 2020: $618,245Expenses 2020: $637,041Net Income 2020: -$18,7962020Revenue 2021: $465,823Expenses 2021: $573,693Net Income 2021: -$107,8702021Revenue 2022: $1,128,729Expenses 2022: $1,185,204Net Income 2022: -$56,4752022Revenue 2023: $2,626,057Expenses 2023: $2,245,372Net Income 2023: $380,6852023Revenue 2024: $2,412,711Expenses 2024: $2,350,105Net Income 2024: $62,6062024Revenue 2025: $2,907,281Expenses 2025: $2,342,684Net Income 2025: $564,5972025

Highlighted filing

2014

Revenue$652,836
Expenses$557,533
Net Income$95,303
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 2, 2015
Return Version
2013v4.0
Gross Receipts
$652,836
Mission and Program Overview

Mission

Serves victims of crime et al

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$34,467$38,059▲ $3,592
Accounts Receivable$12,375$32,564▲ $20,189
Cash and Non-Interest-Bearing Accounts$9,775$24,021▲ $14,246
Prepaid Expenses and Deferred Charges$10,748$4,760▼ $5,988
Total Assets$67,365$99,404▲ $32,039
Liabilities
Accounts Payable and Accrued Expenses$103,453$50,658▼ $52,795
Other Liabilities$17,462$6,993▼ $10,469
Total Liabilities$120,915$57,651▼ $63,264
Net Assets / Fund Balance
Unrestricted Net Assets$-53,550$41,753▲ $95,303
Total Net Assets Fund Balance$-53,550$41,753▲ $95,303
Total Liabilities and Net Assets / Fund Balance$67,365$99,404▲ $32,039

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$38,059$164,588$202,647
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$471,103
Program Service Revenue
$157,458
Investment Income
$0
Other Revenue
$24,275
All Other Contributions
$29,702
Change in Net Assets
$95,303

Audited Revenue Reconciliation

Revenue per Audited Statements
$652,836
Total Revenue per Audited Statements
$652,836
Total Revenue per Form 990
$652,836
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$442,825
Other Expenses$114,708
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$220,876--$220,876
Current Officers, Directors, Trustees, and Key Employees-$142,347-$142,347
Other Employee Benefits$18,878$32,264-$51,142
Payroll Taxes$18,685$9,775-$28,460
Fees for Services Accounting$16,244$5,412-$21,656
Occupancy$20,953--$20,953
Travel$1,233$8,518-$9,751
All Other Expenses$8,953--$8,953
Depreciation Depletion$7,963--$7,963
Other Expenses$5,261--$5,261
Office Expenses$2,874--$2,874
Interest-$2,164-$2,164
Total Functional Expenses$357,053$200,480$0$557,533

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$557,533
Total Expenses per Audited Statements$557,533
Total Expenses per Form 990$557,533
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
Deferred Revenue-awards Dinner$5,025
Withheld & Accrued Taxes$1,968
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 9

Bernard manchester 23 beech tree road east providence, ri 02916

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Returns made available upon request.

Filing and Contact Details

Filer

EIN
05-0379917
Phone
4017817000

Signing Officer

Name
Jonathan J Houston
Title
Executive Director
Phone
4017817000
Signed
2015-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan J Houston
Formed
1978
Legal Domicile
Ri
Voting Board Members
20
Independent Board Members
20
Employees
8

Preparer

Preparer
Michael P Murray CPA
Phone
4017384422
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Project restitution:provide opportunities for offenders to perform volunteer or unpaid work in order to make restitution to their communities for harm caused by their offenses. Provided a process for offenders to repay victims for all or part of damages incurred.

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IRS990/ProgramServiceRevenueGrp/Desc2INTERVENTION PROGRAM
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0174545
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IRS990/PYTotalExpensesAmt0550141
IRS990/PYTotalRevenueAmt0536380
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0305564
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0462858
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0181733
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0305564
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0164588
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1WITHHELD & ACCRUED TAXES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROJECT RESTITUTION:PROVIDE OPPORTUNITIES FOR OFFENDERS TO PERFORM VOLUNTEER OR UNPAID WORK IN ORDER TO MAKE RESTITUTION TO THEIR COMMUNITIES FOR HARM CAUSED BY THEIR OFFENSES. PROVIDED A PROCESS FOR OFFENDERS TO REPAY VICTIMS FOR ALL OR PART OF DAMAGES INCURRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BERNARD MANCHESTER 23 BEECH TREE ROAD EAST PROVIDENCE, RI 02916
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RETURNS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0357053
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IRS990/TotalGrossUBIAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt067365
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt099404
IRS990/TravelGrp/ManagementAndGeneralAmt08518
IRS990/TravelGrp/ProgramServicesAmt01233
IRS990/TravelGrp/TotalAmt09751
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-53550
IRS990/UnrestrictedNetAssetsGrp/EOYAmt041753
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1029 LAFAYETTE DRIVE
IRS990/USAddress/City0EAST GREENWICH
IRS990/USAddress/State0RI
IRS990/USAddress/ZIPCode002818

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.94$4.94$1.00$2.91$2.34$0.56
2024Detailed filing. Detailed filing data is available for this year.$1.57$1.04$0.53$2.41$2.35$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.12$0.47$2.63$2.25$0.38
2022Detailed filing. Detailed filing data is available for this year.$0.35$0.26$0.09$1.13$1.19$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.14$0.10$0.47$0.57$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.14$0.13$0.62$0.64$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.23$0.07$0.15$0.68$0.69$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.04$0.18$0.69$0.68$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.03$0.18$0.63$0.62$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.03$0.17$0.66$0.65$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.15$0.71$0.60$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.06$0.04$0.65$0.56$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.11$0.05$0.54$0.55$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.12$0.03$0.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.06$0.03$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.11$0.05$0.58
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $500k-$1M nonprofits