Civic Intelligence

Critical Resistance

990 • Fiscal year 2015 • EIN 20-4412916

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 10, 2016

1904 Franklin StOakland, CA 94612

(510) 444-0484

Siviq Scores

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

Liabilities / Assets

49th percentile

0.04x

Higher debt load relative to assets than 49% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

47th percentile

0.03x

Higher debt load relative to revenue than 47% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

92nd percentile

49%

Higher net margin than 92% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

64th percentile

$46,006

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

96th percentile

150%

Faster asset growth than 96% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

92nd percentile

80%

Faster revenue growth than 92% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$458,212

Up $274,755 (+150%) from 2014

Net Assets

Up

$440,179

Up $260,183 (+145%) from 2014

Liabilities

Up

$18,033

Up $14,572 (+421%) from 2014

Revenue

Up

$531,578

Up $236,798 (+80%) from 2014

Expenses

Up

$271,395

Up $3,847 (+1.4%) from 2014

Net Income

Up

$260,183

Up $232,951 (+855%) from 2014

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$0Assets 2010: $275,856Liabilities 2010: $2,033Net Assets 2010: $273,8232010Assets 2011: $233,295Liabilities 2011: $1,844Net Assets 2011: $231,4512011Assets 2012: $155,210Liabilities 2012: $3,1762012Assets 2013: $154,595Liabilities 2013: $1,831Net Assets 2013: $152,7642013Assets 2014: $183,457Liabilities 2014: $3,461Net Assets 2014: $179,9962014Assets 2015: $458,212Liabilities 2015: $18,033Net Assets 2015: $440,1792015Assets 2016: $476,181Liabilities 2016: $14,318Net Assets 2016: $461,8632016Assets 2017: $517,511Liabilities 2017: $17,561Net Assets 2017: $499,9502017Assets 2018: $724,361Liabilities 2018: $21,785Net Assets 2018: $702,5762018Assets 2019: $1,486,457Liabilities 2019: $26,008Net Assets 2019: $1,460,4492019Assets 2020: $1,968,610Liabilities 2020: $70,043Net Assets 2020: $1,898,5672020Assets 2021: $3,052,800Liabilities 2021: $95,302Net Assets 2021: $2,957,4982021Assets 2022: $3,484,803Liabilities 2022: $81,389Net Assets 2022: $3,403,4142022Assets 2023: $3,296,842Liabilities 2023: $116,803Net Assets 2023: $3,180,0392023Assets 2024: $4,197,680Liabilities 2024: $172,540Net Assets 2024: $4,025,1402024

Highlighted filing

2015

Assets$458,212
Liabilities$18,033
Net Assets$440,179

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $425,638Expenses 2010: $426,023Net Income 2010: -$3852010Revenue 2011: $241,166Expenses 2011: $283,538Net Income 2011: -$42,3722011Revenue 2012: $154,721Expenses 2012: $234,138Net Income 2012: -$79,4172012Revenue 2013: $260,105Expenses 2013: $259,375Net Income 2013: $7302013Revenue 2014: $294,780Expenses 2014: $267,548Net Income 2014: $27,2322014Revenue 2015: $531,578Expenses 2015: $271,395Net Income 2015: $260,1832015Revenue 2016: $368,988Expenses 2016: $347,304Net Income 2016: $21,6842016Revenue 2017: $383,986Expenses 2017: $345,899Net Income 2017: $38,0872017Revenue 2018: $620,086Expenses 2018: $417,460Net Income 2018: $202,6262018Revenue 2019: $1,328,867Expenses 2019: $570,994Net Income 2019: $757,8732019Revenue 2020: $861,950Expenses 2020: $423,832Net Income 2020: $438,1182020Revenue 2021: $2,157,210Expenses 2021: $1,063,865Net Income 2021: $1,093,3452021Revenue 2022: $1,734,710Expenses 2022: $1,288,794Net Income 2022: $445,9162022Revenue 2023: $1,014,329Expenses 2023: $1,237,704Net Income 2023: -$223,3752023Revenue 2024: $2,205,108Expenses 2024: $1,360,007Net Income 2024: $845,1012024

Highlighted filing

2015

Revenue$531,578
Expenses$271,395
Net Income$260,183
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 10, 2016
Return Version
2015v2.0
Gross Receipts
$531,578
Mission and Program Overview

Mission

Critical Resistance seeks to build an international movement to end the prison industrial complex (PIC) by challenging the belief that caging and controlling people makes us safe. We believe that basic necessities such as food, shelter, and freedom are what really make our communities secure. As such, our work is part of global struggles against inequality and powerlessness. The success of the movement requires that it reflect communities most affected by the PIC. Because we seek to abolish the PIC, we cannot support any work that extends its life or scope.

Critical Resistance seeks to build an international movement to end the prison industrial complex by challenging the belief that caging and controlling people makes us safe.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$73,674$258,368▲ $184,694
Pledges and Grants Receivable$46,781$100,000▲ $53,219
Savings and Temporary Cash Investments$58,723$58,808▲ $85
Accounts Receivable$1,800$37,263▲ $35,463
Prepaid Expenses and Deferred Charges$2,459$3,753▲ $1,294
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$183,457$458,212▲ $274,755
Other Assets Total$20$20→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,461$18,033▲ $14,572
Total Liabilities$3,461$18,033▲ $14,572
Net Assets / Fund Balance
Unrestricted Net Assets$158,179$241,264▲ $83,085
Temporarily Rstr Net Assets$21,817$198,915▲ $177,098
Total Net Assets Fund Balance$179,996$440,179▲ $260,183
Total Liabilities and Net Assets / Fund Balance$183,457$458,212▲ $274,755
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jess HeaneySecretaryFT$41,208$4,798$46,006

Board Members and Trustees

NameTitle
Kim DiehlBoard Chair
Seth KirshenbaumBoard Member
Shana AgidBoard Member
Jasmine GuerreroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$521,713
Program Service Revenue
$0
Investment Income
$84
Other Revenue
$9,781
All Other Contributions
$521,713
Change in Net Assets
$260,183

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table15$25,309Fair Market Value (FMV)
Total Noncash Contributions15$25,309-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$150,839
Other Expenses$120,226
Total Fundraising Expense$78,297
Professional Fundraising Fees$330
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$58,751$19,584-$78,335
Current Officers, Directors, Trustees, and Key Employees--$47,798$47,798
Office Expenses$22,235$2,743$7,509$32,487
Occupancy$24,270$4,197$2,315$30,782
Travel$10,870$2,694$3,135$16,699
Other Employee Benefits$8,534$2,977$1,973$13,484
Payroll Taxes$5,434$1,811$3,977$11,222
Fees for Services Accounting-$9,662-$9,662
Fees for Services Other$5,752-$363$6,115
Conferences and Meetings$4,617$632$271$5,520
Other Expenses$2,242$1,895$41$4,178
Insurance$1,152$457$219$1,828
Fees for Services Legal$547--$547
Fees for Services Professional Fundraising--$330$330
Total Functional Expenses$144,609$48,489$78,297$271,395
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$330
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

FROM THE BYLAWS: Subject to Section 5210 of the California Corporations Code, corporate powers shall be exercised by or under the direction of the Board of Directors. The Board of Directors may delegate the management of the activities of the Corporation to any person or persons, management company or committee however composed. But, while the decisions the Board makes are not legally bound to approval by members, in principle the Board solicits and considers input from the members before making decisions that impact the organization.

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 will be circulated electronically to the Board of Directors for approval before filing. An electronic vote of approval (following organizational bylaws) will be conducted by the Board and, upon approval, will be filed. The 990s will be available to any member of the organization upon request.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The policy is reviewed annually (with all bylaws) at the annual directors' meeting. The policy is also reviewed when key employees are hired.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

While no Board member is paid for Board service: Directors may be allowed and paid their actual and necessary expenses incurred in attending Directors meetings. In addition, they may be allowed reasonable advancement or reimbursement of expenses incurred in the performance of their regular duties as specified in Section 3 of this Article. This portion of the bylaws was adopted after a survey of similar non-profit organizations bylaws and under consultation with non-profit legal support. All employees receive a starting salary of $43k a year.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request

Filing and Contact Details

Filer

Filer Name
Critical Resistance
EIN
20-4412916
Phone
5104440484
Address
1904 Franklin St, Oakland, CA 94612

Signing Officer

Name
Jess Heaney
Title
Secretary
Signed
2016-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Diehl
Formed
2008
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
4
Volunteers
200

Preparer

Firm
Crosby & Kaneda CPAs
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Adele Kaneda
Phone
5108352727
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: PORTLAND and NEW YORK CITY (NYC)Strategic Communications activities have included:Participated in communications committee for NYC-based coalitional work; organized and facilitated spokesperson trainings in Portland and NYC; distributed written communication to CRs Portland and NYC regional email lists; and interviewed with regional radio and press. Continued the Portland and NYC-based prisoner mail programs.Leadership Development activities have included:Conducted capacity trainings and workshops with our Portland and NYC members in areas including regionally specific campaign planning and implementation, base building, fundraising, media advocacy and organizational development; provided trainings, workshops, and presentations for community members and organizations across Portland and NYC; hosted NYC-based intern through CR NYC internship program.Organizational Development activities have included:Ongoing implementation of the CR Portland and NYC chapters' annual workplan; coordinated regional grassroots fundraising activities; organized large and small events.Grassroots Organizing activities have included: Implemented our campaign work through: public educational events; produced educational and organizing materials; held mobilizations aimed at building broad-based community member engagement and grassroots support; organized actions and events to build community member engagement and grassroots support in NYC; developed and presented workshops about our campaigns. Conducted interviews with formerly imprisoned people highlighting themes of resilience and desired community resources; co-founded a coalition in NYC; held a series of community oriented forums to build connections in Portland.

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IRS990/OtherExpensesGrp/TotalAmt14178
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IRS990/PrincipalOfficerNm0Kim Diehl
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IRS990/ProgSrvcAccomActy2Grp/Desc0OAKLANDStrategic Communications activities have included:Wrote and distributed press releases; organized regionally aimed press conferences, organized and facilitated spokesperson trainings; distributed written communication to CRs Oakland regional email list; and interviewed with regional radio and press. Produced and distributed The Abolitionist, a bilingual newspaper written by imprisoned people and non-imprisoned people, sent to over 4,500 imprisoned people, and nearly 150 non-imprisoned people. Continued the Oakland-based prisoner mail program, in which we communicate with over 4,500 prisoners a year.Leadership Development activities have included:Conducted capacity trainings and workshops with our Oakland members in areas including regionally specific campaign planning and implementation, base building, fundraising, media advocacy and organizational development; provided trainings, workshops, and presentations for community members and organizations across the Bay Area; hosted Oakland-based interns through CR Oakland internship program.Organizational Development activities have included:Ongoing implementation of the CR Oakland chapter's annual workplan; coordinated regional grassroots fundraising activities; organized large and small events.Grassroots Organizing activities have included: Implemented our campaign work through: public educational events; produced educational and organizing materials; held mobilizations aimed at building broad-based community member engagement and grassroots support; organized actions to build public pressure; developed and presented workshops about our campaigns. Conducted interviews with community members highlighting themes of community safety; maintained the Fruitvale Community Garden as a community resource and safe space; wrote to 40 imprisoned people as part of building a campaign against solitary confinement.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt027184
IRS990/ProgSrvcAccomActy3Grp/Desc0LOS ANGELES (LA)Strategic Communications activities have included:Wrote and distributed press releases; organized regionally aimed press conferences, organized and facilitated spokesperson trainings; distributed written communication to CRs Los Angeles regional email list; and interviewed with regional radio and press.Leadership Development activities have included:Conducted capacity trainings and workshops with our LA members in areas including regionally specific campaign planning and implementation, base building, fundraising, media advocacy and organizational development; provided trainings, workshops, and presentations for community members and organizations across Los Angeles.Organizational Development activities have included:Ongoing implementation of the CR LA chapter's annual workplan; coordinated regional grassroots fundraising activities; organized large and small events.Grassroots Organizing Activities have included: Implemented our campaign work through: public educational events; produced educational and organizing materials; held mobilizations aimed at building broad-based community member engagement and grassroots support; organized actions to build public pressure; developed and presented workshops about our campaigns. Collected testimony from community members highlighting themes of alternatives to imprisonment; facilitated a political education program for formerly imprisoned women.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt012800
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt058723
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0521713
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01437385
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt070
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt095
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0415
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt09781
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt044550
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.73550
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IRS990ScheduleA/TotalSupportAmt01482350
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IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt015
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: PORTLAND and NEW YORK CITY (NYC)Strategic Communications activities have included:Participated in communications committee for NYC-based coalitional work; organized and facilitated spokesperson trainings in Portland and NYC; distributed written communication to CRs Portland and NYC regional email lists; and interviewed with regional radio and press. Continued the Portland and NYC-based prisoner mail programs.Leadership Development activities have included:Conducted capacity trainings and workshops with our Portland and NYC members in areas including regionally specific campaign planning and implementation, base building, fundraising, media advocacy and organizational development; provided trainings, workshops, and presentations for community members and organizations across Portland and NYC; hosted NYC-based intern through CR NYC internship program.Organizational Development activities have included:Ongoing implementation of the CR Portland and NYC chapters' annual workplan; coordinated regional grassroots fundraising activities; organized large and small events.Grassroots Organizing activities have included: Implemented our campaign work through: public educational events; produced educational and organizing materials; held mobilizations aimed at building broad-based community member engagement and grassroots support; organized actions and events to build community member engagement and grassroots support in NYC; developed and presented workshops about our campaigns. Conducted interviews with formerly imprisoned people highlighting themes of resilience and desired community resources; co-founded a coalition in NYC; held a series of community oriented forums to build connections in Portland.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FROM THE BYLAWS: Subject to Section 5210 of the California Corporations Code, corporate powers shall be exercised by or under the direction of the Board of Directors. The Board of Directors may delegate the management of the activities of the Corporation to any person or persons, management company or committee however composed. But, while the decisions the Board makes are not legally bound to approval by members, in principle the Board solicits and considers input from the members before making decisions that impact the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 990 will be circulated electronically to the Board of Directors for approval before filing. An electronic vote of approval (following organizational bylaws) will be conducted by the Board and, upon approval, will be filed. The 990s will be available to any member of the organization upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The policy is reviewed annually (with all bylaws) at the annual directors' meeting. The policy is also reviewed when key employees are hired.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4While no Board member is paid for Board service: Directors may be allowed and paid their actual and necessary expenses incurred in attending Directors meetings. In addition, they may be allowed reasonable advancement or reimbursement of expenses incurred in the performance of their regular duties as specified in Section 3 of this Article. This portion of the bylaws was adopted after a survey of similar non-profit organizations bylaws and under consultation with non-profit legal support. All employees receive a starting salary of $43k a year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TransactionWithControlEntInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.20$0.17$4.03$2.21$1.36$0.85
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$0.12$3.18$1.01$1.24$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$0.08$3.40$1.73$1.29$0.45
2021Detailed filing. Detailed filing data is available for this year.$3.05$0.10$2.96$2.16$1.06$1.09
2020Summary only. Only limited summary data is available for this year.$1.97$0.07$1.90$0.86$0.42$0.44
2019Detailed filing. Detailed filing data is available for this year.$1.49$0.03$1.46$1.33$0.57$0.76
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.02$0.70$0.62$0.42$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.02$0.50$0.38$0.35$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.46$0.37$0.35$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.44$0.53$0.27$0.26
2014Summary only. Only limited summary data is available for this year.$0.18$0.00$0.18$0.29$0.27$0.03
2013Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.26$0.26$0.00
2012Summary only. Only limited summary data is available for this year.$0.16$0.00$0.15$0.23$0.08
2011Summary only. Only limited summary data is available for this year.$0.23$0.00$0.23$0.24$0.28$0.04
2010Summary only. Only limited summary data is available for this year.$0.28$0.00$0.27$0.43$0.43$0.00