Civic Intelligence

Juvenile Law Center

EIN 23-1976386 • 501(c)3 • Philadelphia, PA

Profile

Juvenile law center fights for rights, dignity, equity, and opportunity for youth. We work to reduce the harm of the child welfare and justice systems, limit their reach, and ultimately abolish them so all young people can thrive.

1800 John F Kennedy Blvd 1900BPhiladelphia, PA 19103

www.jlc.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.15x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.27x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

23rd percentile

-6.8%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$302,300

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

11th percentile

-12%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

27%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$7,755,641

Down $1,076,876 (-12%) from 2023

Liabilities

Down

$1,178,408

Down $1,069,644 (-48%) from 2023

Net Assets

Down

$6,577,233

Down $7,232 (-0.1%) from 2023

Revenue

Up

$4,437,803

Up $939,438 (+27%) from 2023

Expenses

Down

$4,738,213

Down $402,918 (-7.8%) from 2023

Net Income

Up

-$300,410

Up $1,342,356 (+82%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $5,125,595Liabilities 2011: $141,663Net Assets 2011: $4,983,9322011Assets 2012: $4,854,365Liabilities 2012: $181,294Net Assets 2012: $4,673,0712012Assets 2013: $6,067,700Liabilities 2013: $157,658Net Assets 2013: $5,910,0422013Assets 2014: $6,035,305Liabilities 2014: $201,953Net Assets 2014: $5,833,3522014Assets 2015: $6,329,019Liabilities 2015: $278,261Net Assets 2015: $6,050,7582015Assets 2016: $6,090,612Liabilities 2016: $171,230Net Assets 2016: $5,919,3822016Assets 2017: $7,397,375Liabilities 2017: $540,301Net Assets 2017: $6,857,0742017Assets 2018: $6,431,223Liabilities 2018: $457,961Net Assets 2018: $5,973,2622018Assets 2019: $6,018,596Liabilities 2019: $340,679Net Assets 2019: $5,677,9172019Assets 2020: $8,491,813Liabilities 2020: $1,095,248Net Assets 2020: $7,396,5652020Assets 2021: $8,864,409Liabilities 2021: $1,280,197Net Assets 2021: $7,584,2122021Assets 2022: $9,555,428Liabilities 2022: $1,651,884Net Assets 2022: $7,903,5442022Assets 2023: $8,832,517Liabilities 2023: $2,248,052Net Assets 2023: $6,584,4652023Assets 2024: $7,755,641Liabilities 2024: $1,178,408Net Assets 2024: $6,577,2332024

Highlighted filing

2024

Assets$7,755,641
Liabilities$1,178,408
Net Assets$6,577,233

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,643,245Expenses 2011: $2,901,009Net Income 2011: $1,742,2362011Revenue 2012: $2,290,098Expenses 2012: $2,986,857Net Income 2012: -$696,7592012Revenue 2013: $3,746,510Expenses 2013: $2,806,862Net Income 2013: $939,6482013Revenue 2014: $1,942,820Expenses 2014: $2,773,331Net Income 2014: -$830,5112014Revenue 2015: $3,209,257Expenses 2015: $2,841,228Net Income 2015: $368,0292015Revenue 2016: $2,926,201Expenses 2016: $3,393,492Net Income 2016: -$467,2912016Revenue 2017: $4,080,402Expenses 2017: $3,620,124Net Income 2017: $460,2782017Revenue 2018: $2,078,684Expenses 2018: $3,371,074Net Income 2018: -$1,292,3902018Revenue 2019: $3,089,011Expenses 2019: $3,394,997Net Income 2019: -$305,9862019Revenue 2020: $4,838,925Expenses 2020: $3,696,361Net Income 2020: $1,142,5642020Revenue 2021: $3,201,607Expenses 2021: $3,924,576Net Income 2021: -$722,9692021Revenue 2022: $5,183,284Expenses 2022: $3,769,955Net Income 2022: $1,413,3292022Revenue 2023: $3,498,365Expenses 2023: $5,141,131Net Income 2023: -$1,642,7662023Revenue 2024: $4,437,803Expenses 2024: $4,738,213Net Income 2024: -$300,4102024

Highlighted filing

2024

Revenue$4,437,803
Expenses$4,738,213
Net Income-$300,410

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.76$1.18$6.58$4.44$4.74$0.30
2023Detailed filing. Detailed filing data is available for this year.$8.83$2.25$6.58$3.50$5.14$1.64
2022Detailed filing. Detailed filing data is available for this year.$9.56$1.65$7.90$5.18$3.77$1.41
2021Detailed filing. Detailed filing data is available for this year.$8.86$1.28$7.58$3.20$3.92$0.72
2020Detailed filing. Detailed filing data is available for this year.$8.49$1.10$7.40$4.84$3.70$1.14
2019Summary only. Only limited summary data is available for this year.$6.02$0.34$5.68$3.09$3.39$0.31
2018Summary only. Only limited summary data is available for this year.$6.43$0.46$5.97$2.08$3.37$1.29
2017Summary only. Only limited summary data is available for this year.$7.40$0.54$6.86$4.08$3.62$0.46
2016Summary only. Only limited summary data is available for this year.$6.09$0.17$5.92$2.93$3.39$0.47
2015Summary only. Only limited summary data is available for this year.$6.33$0.28$6.05$3.21$2.84$0.37
2014Summary only. Only limited summary data is available for this year.$6.04$0.20$5.83$1.94$2.77$0.83
2013Summary only. Only limited summary data is available for this year.$6.07$0.16$5.91$3.75$2.81$0.94
2012Summary only. Only limited summary data is available for this year.$4.85$0.18$4.67$2.29$2.99$0.70
2011Summary only. Only limited summary data is available for this year.$5.13$0.14$4.98$4.64$2.90$1.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 23, 2025
Return Version
2023v6.0
Gross Receipts
$5,004,237
Mission and Program Overview

Mission

JLC advocates for rights, dignity, equity, and opportunity for youth in the child welfare and justice systems.

Juvenile law center fights for rights, dignity, equity, and opportunity for youth. We work to reduce the harm of the child welfare and justice systems, limit their reach, and ultimately abolish them so all young people can thrive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,844,499$4,848,691▲ $4,192
Pledges and Grants Receivable$2,352,323$1,558,000▼ $794,323
Savings and Temporary Cash Investments$451,895$427,504▼ $24,391
Prepaid Expenses and Deferred Charges$66,902--
Land, Buildings, and Equipment, Net$86,805$52,554▼ $34,251
Total Assets$8,832,517$7,755,641▼ $1,076,876
Other Assets Total$1,030,093$868,892▼ $161,201
Liabilities
Other Liabilities$1,860,044$985,892▼ $874,152
Accounts Payable and Accrued Expenses$388,008$192,516▼ $195,492
Total Liabilities$2,248,052$1,178,408▼ $1,069,644
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,726,741$3,539,730▼ $187,011
Net Assets With Donor Restrictions$2,857,724$3,037,503▲ $179,779
Total Net Assets Fund Balance$6,584,465$6,577,233▼ $7,232
Total Liabilities and Net Assets / Fund Balance$8,832,517$7,755,641▼ $1,076,876

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,277$274,937$296,214
Leasehold Improvements$31,277$25,915$57,192
Other Assets Org$10,900--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,535,570-▲ $409,423$-137,515$2,557,478
2022$2,313,944-▲ $182,447-$2,535,570
2021$2,709,794-▼ $395,850-$2,313,944
2020$2,225,260-▲ $484,534-$2,709,794
2019$1,950,263-▲ $274,997-$2,225,260
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marsha LevickChief LegalFT$268,068$34,232$302,300
Marsha LevickChief Legal Officer-$268,068$34,232$302,300
Susan V MangoldFormer CEOFT$214,002$17,330$231,332
Jessica FeiermanSr ManagingFT$165,316$45,883$211,199
Jessica FeiermanSr Managing Director-$165,316$45,883$211,199
Tasha OdomDirector of OperFT$153,353$33,319$186,672
Tasha OdomDirector of Operation-$153,353$33,319$186,672
Riya Saha ShahSr ManagingFT$149,611$22,181$171,792
Riya Saha ShahSr Managing Director-$149,611$22,181$171,792
Katherine BurdickSenior AttorFT$124,261$34,609$158,870
Katherine BurdickSenior Attorney-$124,261$34,609$158,870
Rosanna Mcnamara-jonesDirector ofFT$142,573$11,932$154,505
Rosanna Mcnamara-jonesDirector of Dvlp.-$142,573$11,932$154,505
Katherine OttoDirector ofFT$130,991$14,561$145,552

Board Members and Trustees

NameTitle
Tami BentonBoard Chair
ABD'ALLAH LATEEFBoard Member
Aaron ZamostBoard Member
Andre DavisBoard Member
Daniel Okonkwo EsqBoard Member
Dorothy RobertsBoard Member
Eli Segal EsqBoard Member
James Bell EsqBoard Member
Jasmine SessomsBoard Member
Julia H Pudlin EsqBoard Member
Kathleen Chimicles AsaBoard Member
Khaliah AliBoard Member
Marque RichardsonBoard Member
Matthew DeangeloBoard Member
Nancy Gertner EsqBoard Member
Robert Parker EsqBoard Member
Sacha CoupetBoard Member
Sarah Chubb SauvayreBoard Member
Sixto CancelBoard Member
Stephen Labaton EsqBoard Member
Sekou Lewis EsqBoard Secret
Gail ChavisBoard Treasu
Suzanne Meiners-levyBoard Vice C

Highest Paid Contractors

ContractorServicesLocationCompensation
1880 Jfk Associates LPOccupancyASI MGMT 100 S BROAD ST STE 1300, Philadelphia, PA 19110$174,779
Revenue and Support

Revenue Composition

Contributions and Grants
$3,964,003
Program Service Revenue
$41,304
Investment Income
$442,366
Other Revenue
$-9,870
All Other Contributions
$3,794,186
Change in Net Assets
$-300,410

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
Securities Publicly Traded3$78,825Stock Market Value
Total Noncash Contributions3$78,825-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,467,803
Revenue Not Reported on Financial Statements
$-30,000
Revenue Not Reported on Form 990
$304,291
Total Revenue per Audited Statements
$4,772,094
Total Revenue per Form 990
$4,437,803
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,706,364
Other Expenses$1,031,849
Total Fundraising Expense$411,129
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,558,985$563,904$178,761$2,301,650
Current Officers, Directors, Trustees, and Key Employees$482,146$174,397$55,286$711,829
Other Employee Benefits$248,500$89,887$28,494$366,881
Fees for Services Other$220,433$79,733$25,276$325,442
Payroll Taxes$150,049$54,275$17,205$221,529
Occupancy$142,328$51,482$16,320$210,130
Travel$133,640$48,339$15,324$197,303
Pension Plan Contributions$70,765$25,596$8,114$104,475
Fees for Services Accounting-$73,450-$73,450
Office Expenses$47,314$17,114$5,425$69,853
Information Technology$26,028$9,415$2,984$38,427
Depreciation Depletion$23,200$8,391$2,660$34,251
Conferences and Meetings$8,113--$8,113
Other Expenses$9,952$3,600$6,417$6,417
Fees for Services Legal$3,478--$3,478
Insurance$1,887$683$216$2,786
Total Functional Expenses$3,126,818$1,200,266$411,129$4,738,213

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,738,213
Total Expenses per Audited Statements$4,738,213
Total Expenses per Form 990$4,738,213
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$70,613
Fundraising Gross Income$26,088
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Leadership Priz$195,905$26,088$2,827$23,261
Total Events$195,905$26,088$70,613$-44,525
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$985,892
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
Yes
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, Page 6, Part VI, Line 11B

The executive committee of the board of directors receives an electronic copy of form 990 for review and approval as part of the annual audit process. Following that, a complete electronic copy of form 990 is sent to the full board prior to filing.

Form 990, Page 6, Part VI, Line 12C

The chief executive officer monitors the conflict of interest policy on an on-going basis throughout the year.

Form 990, Page 6, Part VI, Line 15A

The executive committee of the board of directors meets in executive session to review and set the chief executive officer's annual compensation, using all necessary data to establish a fair and appropriate salary for the top management offical in an agency the size and complexity of the juvenile law center.

Form 990, Page 6, Part VI, Line 15B

The same methods described above in form 990, part vi, section b, line 15a are in place for determining the salaries of all jlc employees.

Form 990, Page 6, Part VI, Line 19

Governing documents disclosure explanation. Jlc makes it's governing documents, policy statements and financials available to the public upon request.

Form 990, Part VII

Riya saha shah became ceo subsequent to the 08/31/2024 fiscal year.

Filing and Contact Details

Filer

Filer Name
Juvenile Law Center
EIN
23-1976386
Phone
2156250551
Address
1800 JOHN F KENNEDY BLVD 1900B, PHILADELPHIA, PA 19103

Signing Officer

Name
Riya Saha Shah
Title
Sr Managing Director
Phone
2156250551
Signed
2025-07-23

Organization Details

Principal Officer
Riya Saha Shah
Formed
1975
Legal Domicile
Pa
Voting Board Members
23
Independent Board Members
23
Employees
35
Volunteers
2

Preparer

Firm
J Miller & Associates LLC
Address
PO BOX 27308, PHILADELPHIA, PA 19118
Preparer
Joyce Miller
Phone
2156001701
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Juvenile law center fights for rights, dignity, equity, and opportunity for youth. We work to reduce the harm of the child welfare and justice systems, limit their reach, and ultimately abolish them so all young people can thrive.

Form 990

Part ii: signature block riya saha shah became ceo subsequent to the 08/31/2024 fiscal year.

Form 990, Page 2, Part III, Line 4A

We use multiple approaches to accomplish our mission: legal advocacy, policy advocacy, youth-led advocacy, and strategic communications. Our strategies are interconnected. We pair impact litigation with policy advocacy and community organizing to push for lasting and transformative change. Our policy agenda is informed by-and often conducted in collaboration with-youth, family members, and grassroots partners. Our youth advocacy campaigns respond to legal and policy opportunities in the field. In all our work, we seek out strategic communications opportunities to enhance the work and to shape public opinion. We seek opportunities across the country to work where we can respond to identified needs in the community, build on local partnerships, leverage legislative and legal reform opportunities, and create momentum for change. We strive to ensure that laws, policies, and practices affecting youth advance racial and economic equity and are consistent with children's unique developmental characteristics and human dignity.

Form 990, Part XI, Line 9

Realized loss on sale of donated securities -14,264

Form 990, Page 12, Part XII, Line 2C

Review process has not changed from prior year.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The center has a board designated fund referred as the zubrow fund which is reported as a separate line item on the foregoing statement of financial position as investments board designated. The line item titled investments on the foregoing statement of financial position reflects the then current market value of the centers unrestricted and undesignated investments, exclusive of the zubrow fund. In previous financial statements, the center has referred to the zubrow fund as an endowment that included the one million dollar (1,000,000) original corpus of the zubrow fund (zubrow corpus) plus the accumulated income and investment returns of the zubrow corpus. The donor has confirmed that the zubrow fund is not restricted to any specific center operations or programming but has indicated a preference that the zubrow corpus and all income and investment returns of the zubrow fund, be used to support a portion or all of the annual cost to the center to operate the zubrow fellowship program. Nonetheless, the center intends to manage the zubrow fund so that the current market value of the zubrow fund is one million dollars (1,000,000) or greater, at all times. In accordance with gaap, the center has accounted for the zubrow fund as board designated.

Schedule D, Page 3, Part X

The center is exempt from federal and state income tax under section 501 (c)(3) of the internal revenue code. Accordingly, there is no provision for income taxes. The center is not aware of any activities that would jeopardize its tax exempt status and is not aware of any activities that are subject to tax on unrelated business income taxes. The center follows the accounting guidance for uncertain tax positions and believes that it has appropriate support for any tax position taken. As such, the center does not have any uncertain tax positions that are material to the financial statements.

Schedule D, Page 4, Part XI, Line 2D

Realized loss on sale of donated securities -14,264

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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/Desc0WE USE MULTIPLE APPROACHES TO ACCOMPLISH OUR MISSION: LEGAL ADVOCACY, POLICY ADVOCACY, YOUTH-LED ADVOCACY, AND STRATEGIC COMMUNICATIONS. OUR STRATEGIES ARE INTERCONNECTED. WE PAIR IMPACT LITIGATION WITH POLICY ADVOCACY AND COMMUNITY ORGANIZING TO PUSH FOR LASTING AND TRANSFORMATIVE CHANGE. OUR POLICY AGENDA IS INFORMED BY-AND OFTEN CONDUCTED IN COLLABORATION WITH-YOUTH, FAMILY MEMBERS, AND GRASSROOTS PARTNERS. OUR YOUTH ADVOCACY CAMPAIGNS RESPOND TO LEGAL AND POLICY OPPORTUNITIES IN THE FIELD. IN ALL OUR WORK, WE SEEK OUT STRATEGIC COMMUNICATIONS OPPORTUNITIES TO ENHANCE THE WORK AND TO SHAPE PUBLIC OPINION. WE SEEK OPPORTUNITIES ACROSS THE COUNTRY TO WORK WHERE WE CAN RESPOND TO IDENTIFIED NEEDS IN THE COMMUNITY, BUILD ON LOCAL PARTNERSHIPS, LEVERAGE LEGISLATIVE AND LEGAL REFORM OPPORTUNITIES, AND CREATE MOMENTUM FOR CHANGE. WE STRIVE TO ENSURE THAT LAWS, POLICIES, AND PRACTICES AFFECTING YOUTH ADVANCE RACIAL AND ECONOMIC EQUITY AND ARE CONSISTENT WITH CHILDREN'S UNIQUE DEVELOPMENTAL CHARACTERISTICS AND HUMAN DIGNITY.
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IRS990/MissionDesc0JUVENILE LAW CENTER FIGHTS FOR RIGHTS, DIGNITY, EQUITY, AND OPPORTUNITY FOR YOUTH. WE WORK TO REDUCE THE HARM OF THE CHILD WELFARE AND JUSTICE SYSTEMS, LIMIT THEIR REACH, AND ULTIMATELY ABOLISH THEM SO ALL YOUNG PEOPLE CAN THRIVE.
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