Civic Intelligence

Coalition for Juvenile Justice

990 • Fiscal year 2020 • EIN 22-2520938

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

1629 K Street NW STE 300Washington, DC 20006

(202) 827-9751

Siviq Scores

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

Liabilities / Assets

59th percentile

0.10x

Higher debt load relative to assets than 59% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

52nd percentile

0.07x

Higher debt load relative to revenue than 52% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

86th percentile

42%

Higher net margin than 86% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

90th percentile

$114,400

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

92nd percentile

121%

Faster asset growth than 92% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

84th percentile

41%

Faster revenue growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$509,909

Up $278,754 (+121%) from 2019

Net Assets

Up

$459,248

Up $298,035 (+185%) from 2019

Liabilities

Down

$50,661

Down $19,281 (-28%) from 2019

Revenue

Up

$710,440

Up $206,791 (+41%) from 2019

Expenses

Down

$412,405

Down $131,846 (-24%) from 2019

Net Income

Up

$298,035

Up $338,637 (+834%) from 2019

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

2020

Assets$509,909
Liabilities$50,661
Net Assets$459,248

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

2020

Revenue$710,440
Expenses$412,405
Net Income$298,035
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$710,440
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$178,420$273,340▲ $94,920
Accounts Receivable$15,716$207,500▲ $191,784
Cash and Non-Interest-Bearing Accounts$9,007$14,597▲ $5,590
Land, Buildings, and Equipment, Net$7,910$7,836▼ $74
Prepaid Expenses and Deferred Charges$20,102$6,636▼ $13,466
Total Assets$231,155$509,909▲ $278,754
Liabilities
Accounts Payable and Accrued Expenses$16,386$25,435▲ $9,049
Deferred Revenue$46,800$18,932▼ $27,868
Mortgage Notes Payable Secured by Investment Property$6,756$6,294▼ $462
Total Liabilities$69,942$50,661▼ $19,281
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$85,030$254,050▲ $169,020
Net Assets With Donor Restrictions$76,183$205,198▲ $129,015
Total Net Assets Fund Balance$161,213$459,248▲ $298,035
Total Liabilities and Net Assets / Fund Balance$231,155$509,909▲ $278,754

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,836$7,745$15,581
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Naomi SmootExecutive DirectorFT$103,001$11,399$114,400

Board Members and Trustees

NameTitle
Aaron ToleafoaEmerging Leaders COM Chair
Brock LandwehrGovt Relations Comm Chair
Hon Steven TeskeImmediate Past Chair
Hon Michael MayerMidwestern Region Chair
Edward PalmerNational Chair
Carlos CamachoNortheastern Region Chair
Tony JonesSouthern Region Chair
Stacie Nelson CollingWestern Region Chair
Michelle DiazNational Vice Chair
Tracey Wells-HugginsEthnic & Cultural Diversity C
Danny TurekMidwestern Region Representat
Anya SekinoNatl Juv Justice Specialist
William JerniganNatl Racial Ethnic Coord Re
Erica BromelyNortheast Region Representati
Cecely A ReardonRepresentative At-Large
Hasan DavisSouthern Region Representativ
Hon Joan ByerSouthern Region Representativ
Mark HutchinsonTreasurerSecretary
Gordon McHenry JrWestern Region Representative
Steven BrooksWestern Region Representative
Revenue and Support

Revenue Composition

Contributions and Grants
$383,803
Program Service Revenue
$326,366
Investment Income
$271
Other Revenue
$0
All Other Contributions
$342,703
Change in Net Assets
$298,035

Audited Revenue Reconciliation

Revenue per Audited Statements
$710,440
Total Revenue per Audited Statements
$710,440
Total Revenue per Form 990
$710,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$220,962
Other Expenses$153,443
Total Fundraising Expense$42,190
Professional Fundraising Fees$38,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$117,465$2,147$1,787$121,399
Other Salaries and Wages$77,212$1,413$1,170$79,795
Fees for Services Other$44,795--$44,795
Fees for Services Professional Fundraising--$38,000$38,000
Fees for Services Accounting-$25,161-$25,161
Conferences and Meetings$21,370--$21,370
Occupancy$20,346$277$380$21,003
Payroll Taxes$14,780$296$224$15,300
Insurance$10,434$190$167$10,791
Office Expenses$9,282$803$121$10,206
Information Technology$9,249$165$145$9,559
Interest$4,845$87$78$5,010
Depreciation Depletion$3,079$59$51$3,189
Other Employee Benefits$2,745$49$43$2,837
Travel$2,359--$2,359
Pension Plan Contributions$1,578$29$24$1,631
Total Functional Expenses$339,539$30,676$42,190$412,405

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$412,405
Total Expenses per Audited Statements$412,405
Total Expenses per Form 990$412,405
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$38,000
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 salary was reviewed in 2019.

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
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Naomi Smoot
Formed
1984
Legal Domicile
Dc
Voting Board Members
20
Independent Board Members
20
Employees
5

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

Other fees for service consist of progam consultants ($44,795).

Financial Statement Notes

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

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 2016. 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Gordon McHenry Jr
IRS990/Form990PartVIISectionAGrp/PersonNm2Danny Turek
IRS990/Form990PartVIISectionAGrp/PersonNm3Steven Brooks
IRS990/Form990PartVIISectionAGrp/PersonNm4Hasan Davis
IRS990/Form990PartVIISectionAGrp/PersonNm5William Jernigan
IRS990/Form990PartVIISectionAGrp/PersonNm6Brock Landwehr
IRS990/Form990PartVIISectionAGrp/PersonNm7Anya Sekino
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IRS990/Form990PartVIISectionAGrp/PersonNm11Hon Steven Teske
IRS990/Form990PartVIISectionAGrp/PersonNm12Stacie Nelson Colling
IRS990/Form990PartVIISectionAGrp/PersonNm13Hon Michael Mayer
IRS990/Form990PartVIISectionAGrp/PersonNm14Cecely A Reardon
IRS990/Form990PartVIISectionAGrp/PersonNm15Aaron Toleafoa
IRS990/Form990PartVIISectionAGrp/PersonNm16Tony Jones
IRS990/Form990PartVIISectionAGrp/PersonNm17Carlos Camacho
IRS990/Form990PartVIISectionAGrp/PersonNm18Edward Palmer
IRS990/Form990PartVIISectionAGrp/PersonNm19Michelle Diaz
IRS990/Form990PartVIISectionAGrp/PersonNm20Mark Hutchinson
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Western Region Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt2Midwestern Region Representat
IRS990/Form990PartVIISectionAGrp/TitleTxt3Western Region Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt4Southern Region Representativ
IRS990/Form990PartVIISectionAGrp/TitleTxt5Natl Racial Ethnic Coord Re
IRS990/Form990PartVIISectionAGrp/TitleTxt6Govt Relations Comm Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Natl Juv Justice Specialist
IRS990/Form990PartVIISectionAGrp/TitleTxt8Ethnic & Cultural Diversity C
IRS990/Form990PartVIISectionAGrp/TitleTxt9Southern Region Representativ
IRS990/Form990PartVIISectionAGrp/TitleTxt10Northeast Region Representati
IRS990/Form990PartVIISectionAGrp/TitleTxt11Immediate Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt12Western Region Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt13Midwestern Region Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt14Representative At-Large
IRS990/Form990PartVIISectionAGrp/TitleTxt15Emerging Leaders Com Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt16Southern Region Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt17Northeastern Region Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt18National Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt19National Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt20TreasurerSecretary
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IRS990/FormationYr01984
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IRS990/GamingActivitiesInd0false
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt0710440
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IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt020
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IRS990/InfoInScheduleOPartIXInd0X
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0165
IRS990/InformationTechnologyGrp/ProgramServicesAmt09249
IRS990/InformationTechnologyGrp/TotalAmt09559
IRS990/InsuranceGrp/FundraisingAmt0167
IRS990/InsuranceGrp/ManagementAndGeneralAmt0190
IRS990/InsuranceGrp/ProgramServicesAmt010434
IRS990/InsuranceGrp/TotalAmt010791
IRS990/InterestGrp/FundraisingAmt078
IRS990/InterestGrp/ManagementAndGeneralAmt087
IRS990/InterestGrp/ProgramServicesAmt04845
IRS990/InterestGrp/TotalAmt05010
IRS990/InvestmentIncomeGrp/ExclusionAmt0271
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0271
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IRS990/IRPDocumentCnt010
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IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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, healthy and fulfilling lives.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt06756
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06294
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IRS990/OfficeExpensesGrp/TotalAmt010206
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01413
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt077212
IRS990/OtherSalariesAndWagesGrp/TotalAmt079795
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0224
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IRS990/PayrollTaxesGrp/ProgramServicesAmt014780
IRS990/PayrollTaxesGrp/TotalAmt015300
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01578
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020102
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06636
IRS990/PrincipalOfficerNm0Naomi Smoot
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Memberships
IRS990/ProgramServiceRevenueGrp/Desc1Conferences webinars
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1116708
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IRS990/PYOtherRevenueAmt02768
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IRS990/PYTotalExpensesAmt0544251
IRS990/PYTotalProfFndrsngExpnsAmt09500
IRS990/PYTotalRevenueAmt0503649
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IRS990/ReportInvestmentsOtherSecInd0false
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0217932
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0227943
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0581351
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01498210
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0271
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0562
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0522
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0197
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0276

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
2020Detailed filing. Detailed filing data is available for this year.$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