Civic Intelligence

Community Justice Incorporated

EIN 20-1228751 • 501(c)3 • Madison, WI

Profile

Legal services for low-income individuals who may otherwise not have access to legal representation.

214 N Hamilton St Ste 101Madison, WI 53703-2106

www.communityjusticeinc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.08x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.04x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$95,728

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

85th percentile

40%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

58%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$471,143

Up $133,501 (+40%) from 2023

Liabilities

Down

$37,414

Down $11,324 (-23%) from 2023

Net Assets

Up

$433,729

Up $144,825 (+50%) from 2023

Revenue

Up

$900,533

Up $331,550 (+58%) from 2023

Expenses

Up

$662,109

Up $174,054 (+36%) from 2023

Net Income

Up

$238,424

Up $157,496 (+195%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $126,265Liabilities 2011: $30,634Net Assets 2011: $95,6312011Assets 2012: $143,509Liabilities 2012: $49,052Net Assets 2012: $94,4572012Assets 2013: $105,580Liabilities 2013: $35,085Net Assets 2013: $70,4952013Assets 2014: $111,839Liabilities 2014: $32,764Net Assets 2014: $79,0752014Assets 2015: $113,103Liabilities 2015: $40,167Net Assets 2015: $72,9362015Assets 2016: $152,032Liabilities 2016: $67,177Net Assets 2016: $84,8552016Assets 2017: $135,939Liabilities 2017: $12,678Net Assets 2017: $123,2612017Assets 2018: $263,849Liabilities 2018: $24,776Net Assets 2018: $239,0732018Assets 2019: $319,343Liabilities 2019: $51,488Net Assets 2019: $267,8552019Assets 2020: $240,691Liabilities 2020: $73,059Net Assets 2020: $167,6322020Assets 2021: $229,342Liabilities 2021: $39,647Net Assets 2021: $189,6952021Assets 2022: $297,574Liabilities 2022: $30,573Net Assets 2022: $267,0012022Assets 2023: $337,642Liabilities 2023: $48,738Net Assets 2023: $288,9042023Assets 2024: $471,143Liabilities 2024: $37,414Net Assets 2024: $433,7292024

Highlighted filing

2024

Assets$471,143
Liabilities$37,414
Net Assets$433,729

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $294,232Expenses 2011: $290,260Net Income 2011: $3,9722011Revenue 2012: $355,675Expenses 2012: $358,220Net Income 2012: -$2,5452012Revenue 2013: $341,838Expenses 2013: $326,839Net Income 2013: $14,9992013Revenue 2014: $315,985Expenses 2014: $307,930Net Income 2014: $8,0552014Revenue 2015: $276,451Expenses 2015: $277,229Net Income 2015: -$7782015Revenue 2016: $366,022Expenses 2016: $357,614Net Income 2016: $8,4082016Revenue 2017: $388,047Expenses 2017: $349,641Net Income 2017: $38,4062017Revenue 2018: $478,614Expenses 2018: $361,966Net Income 2018: $116,6482018Revenue 2019: $343,467Expenses 2019: $360,463Net Income 2019: -$16,9962019Revenue 2020: $399,263Expenses 2020: $449,671Net Income 2020: -$50,4082020Revenue 2021: $490,642Expenses 2021: $458,343Net Income 2021: $32,2992021Revenue 2022: $587,172Expenses 2022: $485,335Net Income 2022: $101,8372022Revenue 2023: $568,983Expenses 2023: $488,055Net Income 2023: $80,9282023Revenue 2024: $900,533Expenses 2024: $662,109Net Income 2024: $238,4242024

Highlighted filing

2024

Revenue$900,533
Expenses$662,109
Net Income$238,424

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$0.37$4.34$9.01$6.62$2.38
2023Summary only. Only limited summary data is available for this year.$3.38$0.49$2.89$5.69$4.88$0.81
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.31$2.67$5.87$4.85$1.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.40$1.90$4.91$4.58$0.32
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.73$1.68$3.99$4.50$0.50
2019Summary only. Only limited summary data is available for this year.$3.19$0.51$2.68$3.43$3.60$0.17
2018Summary only. Only limited summary data is available for this year.$2.64$0.25$2.39$4.79$3.62$1.17
2017Summary only. Only limited summary data is available for this year.$1.36$0.13$1.23$3.88$3.50$0.38
2016Summary only. Only limited summary data is available for this year.$1.52$0.67$0.85$3.66$3.58$0.08
2015Summary only. Only limited summary data is available for this year.$1.13$0.40$0.73$2.76$2.77$0.01
2014Summary only. Only limited summary data is available for this year.$1.12$0.33$0.79$3.16$3.08$0.08
2013Summary only. Only limited summary data is available for this year.$1.06$0.35$0.70$3.42$3.27$0.15
2012Summary only. Only limited summary data is available for this year.$1.44$0.49$0.94$3.56$3.58$0.03
2011Summary only. Only limited summary data is available for this year.$1.26$0.31$0.96$2.94$2.90$0.04
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$588,092
Mission and Program Overview

Mission

Legal services for low-income individuals who may otherwise not have access to legal representation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$227,474$245,479▲ $18,005
Accounts Receivable$23,072$53,662▲ $30,590
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Cash and Non-Interest-Bearing Accounts$-21,204$-1,567▲ $19,637
Total Assets$229,342$297,574▲ $68,232
Other Assets Total$0$0→ $0
Liabilities
Escrow Account Liability$37,457$21,889▼ $15,568
Accounts Payable and Accrued Expenses$2,190$8,684▲ $6,494
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$39,647$30,573▼ $9,074
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$189,695$267,001▲ $77,306
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$189,695$267,001▲ $77,306
Total Liabilities and Net Assets / Fund Balance$229,342$297,574▲ $68,232

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$9,382-
Compensation and Service Providers

Employees

NameTitleBaseTotal
Mara BridgmanEx Officio Executive Director$72,147$72,147

Board Members and Trustees

NameTitle
Daniel O'CallahganPresident
Cary VanceMember
Gwen O'LoughlinMember
MitchMember
Seep PaliwalMember
Norma KroppSecretary
Cary BloodworthTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$339,042
Program Service Revenue
$242,571
Investment Income
$1,014
Other Revenue
$4,545
All Other Contributions
$167,931
Change in Net Assets
$101,837
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$407,158
Other Expenses$78,177
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$316,029$35,735$0$351,764
Payroll Taxes$24,630$2,591$0$27,221
Other Employee Benefits$21,756$2,417$0$24,173
Occupancy$20,012$2,224$0$22,236
Office Expenses$6,916$619$0$7,535
Insurance$2,760$2,971$0$5,731
Fees for Services Accounting$0$4,013$0$4,013
Pension Plan Contributions$3,000$1,000$0$4,000
All Other Expenses$2,933$510$0$3,443
Information Technology$2,956$328$0$3,284
Conferences and Meetings$2,297$255$0$2,552
Other Expenses$344$123$0$467
Total Functional Expenses$432,049$53,286$0$485,335
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,465
Fundraising Direct Expenses$920
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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

Part VI, Line 11B

Board members receive the form 990 and schedules and are given the opportunity to review them and give feedback before they are filed.

Part VI, Line 12C

Each director officer and member of a committee with governing board designated powers must annually sign a Statement of Disclosure and agree with the provisions of the Conflict of Interest Policy. The policy includes provisions for investigation and action on any potential conflict revealed or discovered.

Part VI, Line 19

Governing documents are available upon request at the organization office in person or provided upon request.

Filing and Contact Details

Filer

Filer Name
Community Justice Incorporated
EIN
20-1228751
In Care Of
% Mara Bridgman
Phone
6082049642
Address
214 N HAMILTON ST STE 101, MADISON, WI 53703-2106

Signing Officer

Name
Mara Bridgman
Title
Executive Director
Signed
2023-11-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Mara Bridgman
Formed
2005
Legal Domicile
Wi
Voting Board Members
8
Independent Board Members
8
Employees
7
Volunteers
14

Preparer

Preparer
Rick Fairchild
Supplemental Narrative

Additional Explanations

Part XI Line 9

| Explanation:| Adjustments to correct net assets client fees and retainer trust account balances per CPA review: $ 24,531

Financial Statement Notes

Part IV, line 2B

Balances received from clients for retainers pending work and resolution of cases are held in separate interest-bearing accounts per State and State Bar requirements. Interest earned by these balances is transferred to the Wisconsin Trust Account Foundation.

Raw XML AppendixShowing 400 of 704 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/BooksInCareOfDetail/USAddress/CityNm0MADISON
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd0537032106
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IRS990/Form990PartVIISectionAGrp/PersonNm0Mara Bridgman
IRS990/Form990PartVIISectionAGrp/PersonNm1Daniel O'Callahgan
IRS990/Form990PartVIISectionAGrp/PersonNm2Cary Bloodworth
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Ex Officio Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
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IRS990/GrantToRelatedPersonInd0false
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IRS990/GrossReceiptsAmt0588092
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/OtherExpensesGrp/ProgramServicesAmt3344
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IRS990/OtherExpensesGrp/TotalAmt13978
IRS990/OtherExpensesGrp/TotalAmt26949
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
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