Civic Intelligence

Coalition for Juvenile Justice

EIN 22-2520938 • 501(c)3 • Washington, DC

Profile

The coalition for juvenile justice (cjj) envisions a nation where fewer children are at risk of delinquency; and if they are at risk or involved with the justice system, they and their families receive every possible opportunity to live safe, healthy and fulfilling lives. Cjj is a nationwide coalition of state advisory groups (sags) and allies dedicated to preventing children and youth from becoming involved in courts and upholding the highest standards of care when youth are charged with wrongdoing and enter the justice system.

1629 K Street NW STE 300Washington, DC 20006

www.juvjustice.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.37x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

32nd percentile

-3.2%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$129,400

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

16th percentile

-9.0%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

26%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$319,241

Down $31,665 (-9.0%) from 2023

Liabilities

Up

$117,653

Up $2,321 (+2.0%) from 2023

Net Assets

Down

$201,588

Down $33,986 (-14%) from 2023

Revenue

Up

$1,063,661

Up $217,282 (+26%) from 2023

Expenses

Up

$1,097,647

Up $62,686 (+6.1%) from 2023

Net Income

Up

-$33,986

Up $154,596 (+82%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $567,143Liabilities 2010: $207,354Net Assets 2010: $359,7892010Assets 2011: $549,734Liabilities 2011: $322,574Net Assets 2011: $227,1602011Assets 2012: $991,173Liabilities 2012: $377,133Net Assets 2012: $614,0402012Assets 2013: $999,415Liabilities 2013: $535,310Net Assets 2013: $464,1052013Assets 2014: $1,556,047Liabilities 2014: $497,317Net Assets 2014: $1,058,7302014Assets 2015: $979,694Liabilities 2015: $523,744Net Assets 2015: $455,9502015Assets 2016: $165,373Liabilities 2016: $130,239Net Assets 2016: $35,1342016Assets 2017: $265,207Liabilities 2017: $104,090Net Assets 2017: $161,1172017Assets 2018: $238,051Liabilities 2018: $86,236Net Assets 2018: $151,8152018Assets 2019: $231,155Liabilities 2019: $69,942Net Assets 2019: $161,2132019Assets 2020: $509,909Liabilities 2020: $50,661Net Assets 2020: $459,2482020Assets 2021: $565,921Liabilities 2021: $117,527Net Assets 2021: $448,3942021Assets 2022: $531,418Liabilities 2022: $107,262Net Assets 2022: $424,1562022Assets 2023: $350,906Liabilities 2023: $115,332Net Assets 2023: $235,5742023Assets 2024: $319,241Liabilities 2024: $117,653Net Assets 2024: $201,5882024

Highlighted filing

2024

Assets$319,241
Liabilities$117,653
Net Assets$201,588

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,727,276Expenses 2010: $2,311,288Net Income 2010: -$584,0122010Revenue 2011: $1,686,368Expenses 2011: $1,766,332Net Income 2011: -$79,9642011Expenses 2012: $1,812,7252012Revenue 2013: $1,919,255Expenses 2013: $2,069,190Net Income 2013: -$149,9352013Revenue 2014: $2,359,345Expenses 2014: $1,964,720Net Income 2014: $394,6252014Revenue 2015: $1,527,185Expenses 2015: $2,129,965Net Income 2015: -$602,7802015Revenue 2016: $967,593Expenses 2016: $1,388,409Net Income 2016: -$420,8162016Revenue 2017: $515,761Expenses 2017: $385,565Net Income 2017: $130,1962017Revenue 2018: $557,474Expenses 2018: $566,776Net Income 2018: -$9,3022018Revenue 2019: $503,649Expenses 2019: $544,251Net Income 2019: -$40,6022019Revenue 2020: $710,440Expenses 2020: $412,405Net Income 2020: $298,0352020Revenue 2021: $435,873Expenses 2021: $446,727Net Income 2021: -$10,8542021Revenue 2022: $690,588Expenses 2022: $714,826Net Income 2022: -$24,2382022Revenue 2023: $846,379Expenses 2023: $1,034,961Net Income 2023: -$188,5822023Revenue 2024: $1,063,661Expenses 2024: $1,097,647Net Income 2024: -$33,9862024

Highlighted filing

2024

Revenue$1,063,661
Expenses$1,097,647
Net Income-$33,986

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.12$0.20$1.06$1.10$0.03
2023Summary only. Only limited summary data is available for this year.$0.35$0.12$0.24$0.85$1.03$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.11$0.42$0.69$0.71$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.12$0.45$0.44$0.45$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.05$0.46$0.71$0.41$0.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.07$0.16$0.50$0.54$0.04
2018Summary only. Only limited summary data is available for this year.$0.24$0.09$0.15$0.56$0.57$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.10$0.16$0.52$0.39$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.13$0.04$0.97$1.39$0.42
2015Detailed filing. Detailed filing data is available for this year.$0.98$0.52$0.46$1.53$2.13$0.60
2014Summary only. Only limited summary data is available for this year.$1.56$0.50$1.06$2.36$1.96$0.39
2013Detailed filing. Detailed filing data is available for this year.$1.00$0.54$0.46$1.92$2.07$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.38$0.61$1.81
2011Summary only. Only limited summary data is available for this year.$0.55$0.32$0.23$1.69$1.77$0.08
2010Summary only. Only limited summary data is available for this year.$0.57$0.21$0.36$1.73$2.31$0.58
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 1, 2023
Return Version
2022v5.0
Gross Receipts
$690,588
Mission and Program Overview

Mission

The Coalition of Juvenile Justice (CJJ) envisions a nation where fewer children are at risk of delinquency; and if they are at risk or involved with the justice system, they and their families receive every possible opportunity to live safe, healthy and fulfilling lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$465,905$453,979▼ $11,926
Accounts Receivable$63,425$62,891▼ $534
Prepaid Expenses and Deferred Charges$21,808$11,750▼ $10,058
Land, Buildings, and Equipment, Net$4,211$1,773▼ $2,438
Cash and Non-Interest-Bearing Accounts$10,572$1,025▼ $9,547
Total Assets$565,921$531,418▼ $34,503
Liabilities
Deferred Revenue$84,419$90,721▲ $6,302
Accounts Payable and Accrued Expenses$27,899$13,313▼ $14,586
Mortgage Notes Payable Secured by Investment Property$5,209$3,228▼ $1,981
Total Liabilities$117,527$107,262▼ $10,265
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$116,230$295,716▲ $179,486
Net Assets With Donor Restrictions$332,164$128,440▼ $203,724
Total Net Assets Fund Balance$448,394$424,156▼ $24,238
Total Liabilities and Net Assets / Fund Balance$565,921$531,418▼ $34,503

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,773$13,808$15,581
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Naomi SmootExecutive DirectorFT$118,001$11,399$129,400
Aaron ToleafoaEmerging Leaders COM Chair-$1,500-$1,500

Board Members and Trustees

NameTitle
Edward PalmerImmediate Past National Chair
Hon Michael MayerMidwestern Region Chair
Michelle DiazNational Chair
Janelle RidleyNortheastern Region Chair
Tony JonesSouthern Region Chair
Jack MartinWestern Region Chair
Tracey Wells-HugginsNational Vice Chair
Barbara WallaceEthnic & Cultural Diversity C
Shay BilchikMember At-Large
Danny TurekNational Compliance Monitor
Anya SekinoNatl Juv Justice Specialist
Toni LemonsNatl Racial & Ethnic Disparat
Jill RuggieroNortheastern Regional Rep
Rachel BinghamOrganizational Member Represe
Cecely A ReardonRepresentative At-Large
Hasan DavisSouthern Region Representativ
Hon Joan ByerSouthern Region Representativ
Mark HutchinsonTreasurer
Stacie Nelson CollingWestern Region Representative
Alice CoilWestern Regional Representati
Revenue and Support

Revenue Composition

Contributions and Grants
$325,025
Program Service Revenue
$365,431
Investment Income
$132
Other Revenue
$0
All Other Contributions
$325,025
Change in Net Assets
$-24,238

Audited Revenue Reconciliation

Revenue per Audited Statements
$690,588
Total Revenue per Audited Statements
$690,588
Total Revenue per Form 990
$690,588
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$435,447
Salaries, Compensation, and Employee Benefits$279,379
Total Fundraising Expense$7,763
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$301,514--$301,514
Current Officers, Directors, Trustees, and Key Employees$120,610$5,330$3,460$129,400
Other Salaries and Wages$114,827$4,684$3,233$122,744
Fees for Services Other$54,949$963-$55,912
Fees for Services Accounting-$29,344-$29,344
Payroll Taxes$18,620$803$508$19,931
Office Expenses$10,694$4,208$17$14,919
Insurance$11,510$454$159$12,123
Information Technology$8,662$521$88$9,271
Other Employee Benefits$4,925$398$170$5,493
Travel$4,261--$4,261
Interest$3,327$152$12$3,491
Depreciation Depletion$2,309$98$32$2,439
Occupancy$2,058$87$28$2,173
Pension Plan Contributions$1,624$131$56$1,811
Total Functional Expenses$659,890$47,173$7,763$714,826

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$714,826
Total Expenses per Audited Statements$714,826
Total Expenses per Form 990$714,826
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
Yes
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 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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

State advisory members of CJJ shall consist of the members of the state juvenile justice advisory groups (SAGS) of all states and territories participating in the juvenile justice and delinquency prevention act, as well as a juvenile justice specialist of SAG-designated state staff person. Members at large of CJJ are individuals associated with or interested in the juvenile justice system who may actively participate in the coalition as non-voting members upon payment of annual dues.

Member election for additional members Part VI line 7A

Chairpersons of the state advisory groups that are fee-paying members comprise the council of state advisory groups. The council approves bylaws and elects officers to the executive board as follows: CJJ National Chair, CJJ National Vice Chair, CJJ Treasurer/Secretary, CJJ Ethnic and Cultural Diversity Chair, CJJ National Youth Chair. The remaining executive board members are elected and/or approved by the general membership.

Governing body decisions Part VI line 7B

Formal/public positions pertaining to federal policy and all matters pertaining to bylaws must be approved by the chairpersons of the state advisory groups that are fee-paying members and comprise the council of state advisory groups.

Form 990 governing body review Part VI line 11

The 990 is reviewed by CJJs finance committee charged by the organization and its governing board to review all fiscal activities, income and expenses, and to review and approve the tax filings of the organization for submission to the IRS and for public posting. The finance committee is composed of members of the organization and its activities are conducted in accordance with the organizations bylaws and financial policies. The committee also submits its work, including the 990, to CJJs executive board prior to filing and public posting.

Conflict of interest policy compliance Part VI line 12C

The organization regularly and consistently monitors its conflict of interest policy by requesting annually that all members of the executive board who may have any real or apparent conflict of interest (as defined by policy in bylaws)produce a written statement about such conflict for review and discussion by the larger executive board, and counsel if needed and as appropriate.

CEO executive director top management comp Part VI line 15A

The Executive Director is reviewed annually by the CJJ executive board and as appropriate this review includes both a performance evaluation and a review of compensation as compared with executives of similarly situated non profits and individuals with a similar work history. The Executive Directors most recent performance review was in December 2022.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Coalition for Juvenile Justice
EIN
22-2520938
Address
1629 K Street NW STE 300, Washington, DC 20006

Signing Officer

Name
Naomi Smoot
Title
Executive Direc
Phone
2028279751
Signed
2023-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Naomi Smoot
Formed
1984
Legal Domicile
Dc
Voting Board Members
21
Independent Board Members
21
Employees
5

Preparer

Firm
Abercrombie and Associates LLC
Address
8609 Second Avenue 507B, Silver Spring, MD 20910
Preparer
Tim Abercrombie
Phone
3015855050
Supplemental Narrative

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

The Organization meets the requirements of Section 509(a) of the Internal Revenue Code (IRC) and is exempt from federal income taxes under Section 501(c)(3). Donors may deduct contributions to the Organization in accordance with the provisions of Section 170 of the IRC.The Organization files Federal Form 990. With few exceptions, the Organization is no longer subject to U.S. federal and local income tax examinations by tax authorities for the years before 2017. It is difficult to predict the final timing and resolution of any particular uncertain tax position. The Organization does not currently anticipate significant changes in its tax positions over the next 12 months.

Raw XML AppendixShowing 400 of 581 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.

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IRS990/Desc0CJJ is a nationwide coalition of state advisory groups and allies dedicated to preventing children and youth from becoming involved in the courts and upholding the highest standards of care when youth are charged with wrongdoing and enter the justice system. CJJ members work to improve the treatment of young people and their families involved with the juvenile justice system, enhance community safety, and develop and implement innovative strategies that prevent delinquency. CJJ seeks to bring about positive policy and practice change in the juvenile justice system by partnering with leading national and state-level organizations and creating tools, training, and publications. As its members national presence, CJJ educates and informs members of Congress and the administration on state-identified needs and concerns in the arena of juvenile justice.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Emerging Leaders Com Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Western Region Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3National Compliance Monitor
IRS990/Form990PartVIISectionAGrp/TitleTxt4Immediate Past National Chair
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Western Regional Representati
IRS990/Form990PartVIISectionAGrp/TitleTxt8Southern Region Representativ
IRS990/Form990PartVIISectionAGrp/TitleTxt9Natl Juv Justice Specialist
IRS990/Form990PartVIISectionAGrp/TitleTxt10Natl Racial & Ethnic Disparat
IRS990/Form990PartVIISectionAGrp/TitleTxt11Western Region Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt12Midwestern Region Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt13Representative At-Large
IRS990/Form990PartVIISectionAGrp/TitleTxt14Northeastern Regional Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt15Northeastern Region Chair
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IRS990/Form990PartVIISectionAGrp/TitleTxt17Southern Region Representativ
IRS990/Form990PartVIISectionAGrp/TitleTxt18Ethnic & Cultural Diversity C
IRS990/Form990PartVIISectionAGrp/TitleTxt19National Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt20Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt21National Vice Chair
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