Civic Intelligence

Coalition for Juvenile Justice

990 • Fiscal year 2017 • EIN 22-2520938

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 15, 2018

1319 F St NWWashington, DC 20004

(202) 467-0864

Siviq Scores

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

Liabilities / Assets

81st percentile

0.39x

Higher debt load relative to assets than 81% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.20x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

81st percentile

25%

Higher net margin than 81% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

86th percentile

$93,044

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 18.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

91st percentile

60%

Faster asset growth than 91% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

5th percentile

-47%

Faster revenue growth than 5% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$265,207

Up $99,834 (+60%) from 2016

Net Assets

Up

$161,117

Up $125,983 (+359%) from 2016

Liabilities

Down

$104,090

Down $26,149 (-20%) from 2016

Revenue

Down

$515,761

Down $451,832 (-47%) from 2016

Expenses

Down

$385,565

Down $1,002,844 (-72%) from 2016

Net Income

Up

$130,196

Up $551,012 (+131%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$265,207
Liabilities$104,090
Net Assets$161,117

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$515,761
Expenses$385,565
Net Income$130,196
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 15, 2018
Return Version
2017v2.2
Gross Receipts
$515,761
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.

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, healthly and fulfilling lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$41,031$239,185▲ $198,154
Cash and Non-Interest-Bearing Accounts$40,638$11,164▼ $29,474
Prepaid Expenses and Deferred Charges-$9,558-
Land, Buildings, and Equipment, Net$779$5,000▲ $4,221
Accounts Receivable$82,925$300▼ $82,625
Total Assets$165,373$265,207▲ $99,834
Liabilities
Deferred Revenue$38,500$77,105▲ $38,605
Accounts Payable and Accrued Expenses$91,739$17,517▼ $74,222
Mortgage Notes Payable Secured by Investment Property-$9,468-
Total Liabilities$130,239$104,090▼ $26,149
Net Assets / Fund Balance
Temporarily Rstr Net Assets$35,000$126,145▲ $91,145
Unrestricted Net Assets$134$34,972▲ $34,838
Total Net Assets Fund Balance$35,134$161,117▲ $125,983
Total Liabilities and Net Assets / Fund Balance$165,373$265,207▲ $99,834

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,000$54,812$59,812
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Naomi SmootExecutive DirectorFT$86,731$6,313$93,044
Caprice HoverNortheast Region Representati-$800-$800
Michelle DiazNational Emerging Leaders CHA-$623-$623

Board Members and Trustees

NameTitle
Cecely A ReardonImmediate Past Chair
Hon Michael MayerMidwestern Region Chair
Hon Steven TeskeNational Chair
Antonia ThompsonNortheastern Region Chair
Stacie Nelson CollingWestern Region Chair
Edward PalmerNational Vice Chair
Andrew SmithEthnic and Cultural Diversity
Danny TurekMidwestern Region Representat
Craig HargrowNational DMC Coordinator
Jessica WheelerNatl Juv Justice Specialist
Hasan DavisSouthern Region Representativ
Hon Joan ByerSouthern Region Representativ
Hon John DeweseSouthern Region Representativ
Shirley LilesSouthern Region Representativ
Mark HutchinsonTreasurerSecretary
Miguel GarciaWestern Region Representative
Revenue and Support

Revenue Composition

Contributions and Grants
$227,943
Program Service Revenue
$279,825
Investment Income
$197
Other Revenue
$7,796
All Other Contributions
$227,943
Change in Net Assets
$130,196

Audited Revenue Reconciliation

Revenue per Audited Statements
$515,761
Total Revenue per Audited Statements
$515,761
Total Revenue per Form 990
$515,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$233,777
Salaries, Compensation, and Employee Benefits$151,788
Total Fundraising Expense$17,688
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$70,410$13,502$9,132$93,044
Conferences and Meetings$85,950--$85,950
Fees for Services Other$52,758--$52,758
Other Salaries and Wages$29,392$16,688$1,065$47,145
Fees for Services Accounting$20,299$6,140$2,074$28,513
Information Technology$10,491$3,173$1,072$14,736
Office Expenses$10,115$3,060$1,033$14,208
Occupancy$8,899$2,692$909$12,500
Payroll Taxes$7,650$2,314$782$10,746
Insurance$6,415$1,941$656$9,012
Interest$4,274$1,293$436$6,003
Depreciation Depletion$2,690$814$275$3,779
Travel$3,668--$3,668
Other Expenses$1,887$571$192$2,650
Other Employee Benefits$607$184$62$853
Total Functional Expenses$315,505$52,372$17,688$385,565

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$385,565
Total Expenses per Audited Statements$385,565
Total Expenses per Form 990$385,565
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 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 salary was reviewed in 2017.

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
1319 F St NW, Washington, DC 20004

Signing Officer

Name
Naomi Smoot
Title
Executive Direc
Phone
2024670864
Signed
2018-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Naomi Smoot
Formed
1984
Legal Domicile
Dc
Voting Board Members
18
Independent Board Members
18
Employees
3

Preparer

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

Additional Explanations

List of other fees for services expenses Part IX line 11G

Program service consultants: $52,758

Financial Statement Notes

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

The Coalition follows the Financial Accounting Standards Board Accounting Standards Codification (FASB ASC), which provides guidance on accounting for uncertainty in income taxes recognized in the Coalitions financial statements. The guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and also provides guidance on de-recognition, classification, interests and penalties, accounting in interim periods, disclosure, and transition. As of December 31, 2017, the Coalition had no uncertain tax positions that qualify for either recognition or disclosure in its financial statements.

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IRS990/Form990PartVIISectionAGrp/PersonNm9Shirley Liles
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IRS990/Form990PartVIISectionAGrp/PersonNm13Miguel Garcia
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IRS990/Form990PartVIISectionAGrp/PersonNm15Michelle Diaz
IRS990/Form990PartVIISectionAGrp/PersonNm16Craig Hargrow
IRS990/Form990PartVIISectionAGrp/PersonNm17Mark Hutchinson
IRS990/Form990PartVIISectionAGrp/PersonNm18Naomi Smoot
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Immediate Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Northeast Region Representati
IRS990/Form990PartVIISectionAGrp/TitleTxt2Western Region Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Midwestern Region Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4National Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Southern Region Representativ
IRS990/Form990PartVIISectionAGrp/TitleTxt6Northeastern Region Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Natl Juv Justice Specialist
IRS990/Form990PartVIISectionAGrp/TitleTxt8Southern Region Representativ
IRS990/Form990PartVIISectionAGrp/TitleTxt9Southern Region Representativ
IRS990/Form990PartVIISectionAGrp/TitleTxt10National Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt11Ethnic and Cultural Diversity
IRS990/Form990PartVIISectionAGrp/TitleTxt12Midwestern Region Representat
IRS990/Form990PartVIISectionAGrp/TitleTxt13Western Region Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt14Southern Region Representativ
IRS990/Form990PartVIISectionAGrp/TitleTxt15National Emerging Leaders Cha
IRS990/Form990PartVIISectionAGrp/TitleTxt16National DMC Coordinator
IRS990/Form990PartVIISectionAGrp/TitleTxt17TreasurerSecretary
IRS990/Form990PartVIISectionAGrp/TitleTxt18Executive Director
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IRS990/MissionDesc0The 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, healthly and fulfilling lives.
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IRS990/PrincipalOfficerNm0Naomi Smoot
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01209
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2017Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $500k-$1M nonprofits