Civic Intelligence

Florida Equal Justice Center Inc

990 • Fiscal year 2013 • EIN 20-1290907

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 29, 2014

1321 E Memorial Blvd Suite 10133801-2103

(239) 277-7060

Siviq Scores

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

Liabilities / Assets

77th percentile

0.36x

Higher debt load relative to assets than 77% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

68th percentile

0.15x

Higher debt load relative to revenue than 68% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

92nd percentile

$115,436

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 19.4% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

7th percentile

-25%

Faster asset growth than 7% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$242,643

Down $82,781 (-25%) from 2012

Net Assets

Down

$154,136

Down $66,049 (-30%) from 2012

Liabilities

Down

$88,507

Down $16,732 (-16%) from 2012

Revenue

$595,998

No earlier filing loaded for comparison.

Expenses

Down

$662,047

Down $176,316 (-21%) from 2012

Net Income

-$66,049

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $361,242Liabilities 2011: $120,745Net Assets 2011: $240,4972011Assets 2012: $325,424Liabilities 2012: $105,239Net Assets 2012: $220,1852012Assets 2013: $242,643Liabilities 2013: $88,507Net Assets 2013: $154,1362013Assets 2014: $278,617Liabilities 2014: $67,465Net Assets 2014: $211,1522014Assets 2015: $63,050Liabilities 2015: -$162Net Assets 2015: $63,2122015Assets 2016: $38,808Liabilities 2016: $0Net Assets 2016: $38,8082016Assets 2017: $36,007Liabilities 2017: $0Net Assets 2017: $36,0072017

Highlighted filing

2013

Assets$242,643
Liabilities$88,507
Net Assets$154,136

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,007,3462011Expenses 2012: $838,3632012Revenue 2013: $595,998Expenses 2013: $662,047Net Income 2013: -$66,0492013Revenue 2014: $514,747Expenses 2014: $457,731Net Income 2014: $57,0162014Revenue 2015: $288,792Expenses 2015: $436,732Net Income 2015: -$147,9402015Revenue 2016: $13,857Expenses 2016: $38,261Net Income 2016: -$24,4042016Revenue 2017: $18Expenses 2017: $2,819Net Income 2017: -$2,8012017

Highlighted filing

2013

Revenue$595,998
Expenses$662,047
Net Income-$66,049
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 29, 2014
Return Version
2013v3.0
Gross Receipts
$595,998
Mission and Program Overview

Mission

Provide free civil legal assistance to low income clients or client groups

Florida equal justice center, inc. (fejc) is a not-for-profit law office that provides free civil legal assistance to low income clients or client groups in a 13 county region of florida. Fejc was created to fill gaps in services available to low income people in this region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$296,982$220,109▼ $76,873
Pledges and Grants Receivable$18,624$15,355▼ $3,269
Prepaid Expenses and Deferred Charges$5,572$3,843▼ $1,729
Land, Buildings, and Equipment, Net$4,246$3,336▼ $910
Total Assets$325,424$242,643▼ $82,781
Liabilities
Deferred Revenue$59,003$50,647▼ $8,356
Accounts Payable and Accrued Expenses$46,236$37,860▼ $8,376
Total Liabilities$105,239$88,507▼ $16,732
Net Assets / Fund Balance
Temporarily Rstr Net Assets$215,939$150,800▼ $65,139
Unrestricted Net Assets$4,246$3,336▼ $910
Total Net Assets Fund Balance$220,185$154,136▼ $66,049
Total Liabilities and Net Assets / Fund Balance$325,424$242,643▼ $82,781

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,336$6,434$9,770
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sally G SchmidtExecutive DirectorFT$94,585$20,851$115,436

Board Members and Trustees

NameTitle
Mark PerryPresident
Latryna CarltonVice President
Abel PutnamBoard Member
Danielle MurrayBoard Member
David PotterBoard Member
Irene FigueroraBoard Member
Lorene DessinBoard Member
Maria C AdameBoard Member
Merrill RussBoard Member
Michael J CelesteBoard Member
Pauline E RobinsonBoard Member
Robert YoungBoard Member
Sara ReyesBoard Member
Steven GlucksmanBoard Member
V Lynn WhitfieldBoard Member
Valencia StubbsBoard Member
Arthur T SchofieldSecretary
Grissim WalkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$595,835
Program Service Revenue
$0
Investment Income
$163
Other Revenue
$0
All Other Contributions
$1,475
Change in Net Assets
$-66,049

Audited Revenue Reconciliation

Revenue per Audited Statements
$595,998
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$68,573
Total Revenue per Audited Statements
$664,571
Total Revenue per Form 990
$595,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$480,374
Other Expenses$181,673
Total Fundraising Expense$4,073
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$284,678$4,079$1,368$290,125
Current Officers, Directors, Trustees, and Key Employees$114,281$1,155-$115,436
Fees for Services Other$6,943$48,816$1,630$57,389
Other Employee Benefits$46,271$62$234$46,567
Office Expenses$39,623--$39,623
Travel$30,843-$144$30,987
Payroll Taxes$28,035$113$98$28,246
Occupancy$23,521--$23,521
Fees for Services Accounting-$10,000-$10,000
Insurance$2,020$4,136-$6,156
Conferences and Meetings$2,328--$2,328
Other Expenses$321-$599$920
Depreciation Depletion$910--$910
Total Functional Expenses$589,613$68,361$4,073$662,047

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$730,620
Expenses per Audited Statements$662,047
Total Expenses per Form 990$662,047
Expenses Not Reported on Form 990$68,573
Expenses Not Reported on Financial Statements$0
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
No
Annual disclosure for covered persons
Yes
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
Yes
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 A, Line 1

The board may, in its discretion, appoint from its own membership and executive committee composed of the president, the treasurer, and at least one (1) other member. The board may determine the tenure of office of the members of the executive committee and their powers and duties. The board may allot to such executive committee all or any stated portion of the functions and powers of the board, subject to the general direction, approval and control of the board.

Form 990, Part VI, Section B, Line 11

The return is reviewed in detail with management, the organization's audit committee, and the entire board of directors. Then a copy of the form 990 is provided electronically to every member of the governing body before it is filed with the irs.

Form 990, Part VI, Section B, Line 12C

The board of directors of florida equal justice center, inc. (fejc) is prohibited from receiving any compensation from the organization's program. If members of their law firms are involved in any litigation, they are affirmatively required to disclose any involvement in litigation or transactions by their law firms. Any matters that could potentially involve a conflict are brought to the attention of the board by the staff and the board members involved. The board is required to abstain from voting on matters in which there is an adversarial relationship in which their firm is involved against fejc clients. Board members must also abstain if their firm has any financial interest in any transaction with fejc. Board members are required to sign an annual written conflict of interest statement.

Form 990, Part VI, Section B, Line 15A

In 2009, the evaluation committee of the board of directors of florida equal justice center, inc. (fejc) reviewed and approved the survey instrument to be utilized in conducting the executive director's evaluation. To evaluate the executive director's performance in 2011, members of the fejc staff and board of directors were emailed the survey document to complete and return to the president of fejc's board of directors. Ms. Schmidt prepared a comparison of other executive directors(in comparable positions) and their compensation packages. The comparison information was given to fejc's evaluation committee of the board of directors. The evaluation committee of the board of directors of fejc met to review the evaluations submitted by staff and board members. Information was also solicited by the evaluation committee from outside funders and entities familiar with ms. Schmidt's work. A package was then developed by the evaluation committee based on all of the information obtained and salary requirements requested by ms. Schmidt. Fejc's evaluation committee of the board of directors reviewed all the relevant information and approved ms. Schmidt's compensation package. Because of the change in the president of the board of directors, there was not a formal evaluation performed regarding ms. Schmidt's compensation in 2012. Because of budget restirctions ms schmidt voluntarily took a pay cut in 2011 and did not request a salary increase in 2012 or 2013.

Form 990, Part VI, Section C, Line 19

Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to internal revenue code (irc) section 6104. These documents are not available to the public at this time.

Filing and Contact Details

Filer

EIN
20-1290907
Phone
2392777060

Signing Officer

Name
Sally Schmidt
Title
Executive Director
Phone
8636887376
Signed
2014-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sally Schmidt
Formed
2004
Legal Domicile
Fl
Voting Board Members
17
Independent Board Members
17
Employees
8
Volunteers
30

Preparer

Preparer
Tori Lehman
Phone
8636805600
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The internal revenue service (irs) has determined the organization to be exempt from income taxes under provisions of internal revenue code section 501(c)(3) and the organization is classified as other than a private foundation within the meaning of section 509(a) of the code. Accordingly, no provision for income taxes has been made in these financial statements. The organization follows the income tax standard regarding the recognition and measurement of uncertain tax positions. This guidance clarifies the accounting for uncertainty in income taxes recognized in an organization's financial statements. The implementation of this standard had no impact on the organization's financial statements. The organization's tax returns from the tax years ended december 31, 2010 through december 31, 2012 are open to examination by the irs.

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IRS990/ActivityOrMissionDesc0FLORIDA EQUAL JUSTICE CENTER, INC. (FEJC) IS A NOT-FOR-PROFIT LAW OFFICE THAT PROVIDES FREE CIVIL LEGAL ASSISTANCE TO LOW INCOME CLIENTS OR CLIENT GROUPS IN A 13 COUNTY REGION OF FLORIDA. FEJC WAS CREATED TO FILL GAPS IN SERVICES AVAILABLE TO LOW INCOME PEOPLE IN THIS REGION.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
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IRS990/MissionDesc0FLORIDA EQUAL JUSTICE CENTER, INC. IS A NOT-FOR-PROFIT LAW OFFICE THAT PROVIDES FREE CIVIL LEGAL ASSISTANCE TO LOW INCOME CLIENTS OR CLIENT GROUPS IN A 13 COUNTY REGION OF FLORIDA. FEJC WAS CREATED TO FILL GAPS IN SERVICES AVAILABLE TO LOW INCOME PEOPLE IN THIS REGION.
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IRS990/OtherExpensesGrp/FundraisingAmt0599
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IRS990ScheduleD/DonatedServicesUseFcltsAmt068573
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THE ORGANIZATION TO BE EXEMPT FROM INCOME TAXES UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE ORGANIZATION IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION'S TAX RETURNS FROM THE TAX YEARS ENDED DECEMBER 31, 2010 THROUGH DECEMBER 31, 2012 ARE OPEN TO EXAMINATION BY THE IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD MAY, IN ITS DISCRETION, APPOINT FROM ITS OWN MEMBERSHIP AND EXECUTIVE COMMITTEE COMPOSED OF THE PRESIDENT, THE TREASURER, AND AT LEAST ONE (1) OTHER MEMBER. THE BOARD MAY DETERMINE THE TENURE OF OFFICE OF THE MEMBERS OF THE EXECUTIVE COMMITTEE AND THEIR POWERS AND DUTIES. THE BOARD MAY ALLOT TO SUCH EXECUTIVE COMMITTEE ALL OR ANY STATED PORTION OF THE FUNCTIONS AND POWERS OF THE BOARD, SUBJECT TO THE GENERAL DIRECTION, APPROVAL AND CONTROL OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS REVIEWED IN DETAIL WITH MANAGEMENT, THE ORGANIZATION'S AUDIT COMMITTEE, AND THE ENTIRE BOARD OF DIRECTORS. THEN A COPY OF THE FORM 990 IS PROVIDED ELECTRONICALLY TO EVERY MEMBER OF THE GOVERNING BODY BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS OF FLORIDA EQUAL JUSTICE CENTER, INC. (FEJC) IS PROHIBITED FROM RECEIVING ANY COMPENSATION FROM THE ORGANIZATION'S PROGRAM. IF MEMBERS OF THEIR LAW FIRMS ARE INVOLVED IN ANY LITIGATION, THEY ARE AFFIRMATIVELY REQUIRED TO DISCLOSE ANY INVOLVEMENT IN LITIGATION OR TRANSACTIONS BY THEIR LAW FIRMS. ANY MATTERS THAT COULD POTENTIALLY INVOLVE A CONFLICT ARE BROUGHT TO THE ATTENTION OF THE BOARD BY THE STAFF AND THE BOARD MEMBERS INVOLVED. THE BOARD IS REQUIRED TO ABSTAIN FROM VOTING ON MATTERS IN WHICH THERE IS AN ADVERSARIAL RELATIONSHIP IN WHICH THEIR FIRM IS INVOLVED AGAINST FEJC CLIENTS. BOARD MEMBERS MUST ALSO ABSTAIN IF THEIR FIRM HAS ANY FINANCIAL INTEREST IN ANY TRANSACTION WITH FEJC. BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL WRITTEN CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN 2009, THE EVALUATION COMMITTEE OF THE BOARD OF DIRECTORS OF FLORIDA EQUAL JUSTICE CENTER, INC. (FEJC) REVIEWED AND APPROVED THE SURVEY INSTRUMENT TO BE UTILIZED IN CONDUCTING THE EXECUTIVE DIRECTOR'S EVALUATION. TO EVALUATE THE EXECUTIVE DIRECTOR'S PERFORMANCE IN 2011, MEMBERS OF THE FEJC STAFF AND BOARD OF DIRECTORS WERE EMAILED THE SURVEY DOCUMENT TO COMPLETE AND RETURN TO THE PRESIDENT OF FEJC'S BOARD OF DIRECTORS. MS. SCHMIDT PREPARED A COMPARISON OF OTHER EXECUTIVE DIRECTORS(IN COMPARABLE POSITIONS) AND THEIR COMPENSATION PACKAGES. THE COMPARISON INFORMATION WAS GIVEN TO FEJC'S EVALUATION COMMITTEE OF THE BOARD OF DIRECTORS. THE EVALUATION COMMITTEE OF THE BOARD OF DIRECTORS OF FEJC MET TO REVIEW THE EVALUATIONS SUBMITTED BY STAFF AND BOARD MEMBERS. INFORMATION WAS ALSO SOLICITED BY THE EVALUATION COMMITTEE FROM OUTSIDE FUNDERS AND ENTITIES FAMILIAR WITH MS. SCHMIDT'S WORK. A PACKAGE WAS THEN DEVELOPED BY THE EVALUATION COMMITTEE BASED ON ALL OF THE INFORMATION OBTAINED AND SALARY REQUIREMENTS REQUESTED BY MS. SCHMIDT. FEJC'S EVALUATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWED ALL THE RELEVANT INFORMATION AND APPROVED MS. SCHMIDT'S COMPENSATION PACKAGE. BECAUSE OF THE CHANGE IN THE PRESIDENT OF THE BOARD OF DIRECTORS, THERE WAS NOT A FORMAL EVALUATION PERFORMED REGARDING MS. SCHMIDT'S COMPENSATION IN 2012. BECAUSE OF BUDGET RESTIRCTIONS MS SCHMIDT VOLUNTARILY TOOK A PAY CUT IN 2011 AND DID NOT REQUEST A SALARY INCREASE IN 2012 OR 2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19

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