Civic Intelligence

Community Resource Initiative

990 • Fiscal year 2025 • EIN 26-0564961

Jan 01, 2025 to Dec 31, 2025

PO Box 411347San Francisco, CA 94103

(415) 824-1424

Siviq Scores

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

Liabilities / Assets

98th percentile

1.94x

Higher debt load relative to assets than 98% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.29x

Higher debt load relative to revenue than 73% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

61st percentile

10%

Higher net margin than 61% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$147,699

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

86th percentile

27%

Faster asset growth than 86% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

29th percentile

-3.9%

Faster revenue growth than 29% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$283,322

Up $59,383 (+27%) from 2024

Net Assets

Up

-$266,550

Up $206,191 (+44%) from 2024

Liabilities

Down

$549,872

Down $146,808 (-21%) from 2024

Revenue

Down

$1,912,154

Down $78,369 (-3.9%) from 2024

Expenses

Down

$1,712,494

Down $395,667 (-19%) from 2024

Net Income

Up

$199,660

Up $317,298 (+270%) from 2024

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2016: $93,204Liabilities 2016: $23,161Net Assets 2016: $70,0432016Assets 2017: $132,622Liabilities 2017: $12,721Net Assets 2017: $119,9012017Assets 2018: $310,202Liabilities 2018: $149,531Net Assets 2018: $160,6712018Assets 2019: $223,913Liabilities 2019: $40,267Net Assets 2019: $183,6462019Assets 2020: $184,477Liabilities 2020: $312,170Net Assets 2020: -$127,6932020Assets 2021: $228,875Liabilities 2021: $501,987Net Assets 2021: -$273,1122021Assets 2022: $358,362Liabilities 2022: $738,800Net Assets 2022: -$380,4382022Assets 2023: $223,708Liabilities 2023: $587,132Net Assets 2023: -$363,4242023Assets 2024: $223,939Liabilities 2024: $696,680Net Assets 2024: -$472,7412024Assets 2025: $283,322Liabilities 2025: $549,872Net Assets 2025: -$266,5502025

Highlighted filing

2025

Assets$283,322
Liabilities$549,872
Net Assets-$266,550

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $379,881Expenses 2016: $409,274Net Income 2016: -$29,3932016Revenue 2017: $627,137Expenses 2017: $590,416Net Income 2017: $36,7212017Revenue 2018: $780,125Expenses 2018: $739,083Net Income 2018: $41,0422018Revenue 2019: $952,853Expenses 2019: $932,071Net Income 2019: $20,7822019Revenue 2020: $744,857Expenses 2020: $1,059,085Net Income 2020: -$314,2282020Revenue 2021: $1,264,995Expenses 2021: $1,426,916Net Income 2021: -$161,9212021Revenue 2022: $1,169,852Expenses 2022: $1,293,344Net Income 2022: -$123,4922022Revenue 2023: $1,757,620Expenses 2023: $1,729,761Net Income 2023: $27,8592023Revenue 2024: $1,990,523Expenses 2024: $2,108,161Net Income 2024: -$117,6382024Revenue 2025: $1,912,154Expenses 2025: $1,712,494Net Income 2025: $199,6602025

Highlighted filing

2025

Revenue$1,912,154
Expenses$1,712,494
Net Income$199,660
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 30, 2026
Return Version
2025v4.1
Gross Receipts
$1,912,154
Mission and Program Overview

Mission

Full Picture Justice fights the death penalty and mitigates the harms of extreme sentencing through life history investigation, client advocacy, and community healing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$117,982$257,374▲ $139,392
Cash and Non-Interest-Bearing Accounts$72,307$21,284▼ $51,023
Land, Buildings, and Equipment, Net$26,291$2,413▼ $23,878
Investments in Publicly Traded Securities$7,309$2,251▼ $5,058
Total Assets$223,939$283,322▲ $59,383
Other Assets Total$50$0▼ $50
Liabilities
Mortgage Notes Payable Secured by Investment Property$607,915$451,389▼ $156,526
Unsecured Notes Loans Payable$10,615$62,060▲ $51,445
Accounts Payable and Accrued Expenses$86,640$21,987▼ $64,653
Other Liabilities$-8,940$14,436▲ $23,376
Total Liabilities$696,680$549,872▼ $146,808
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-472,741$-266,550▲ $206,191
Total Net Assets Fund Balance$-472,741$-266,550▲ $206,191
Total Liabilities and Net Assets / Fund Balance$223,939$283,322▲ $59,383

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$719$31,488$32,207
Buildings$1,694$4,189$5,883
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane LorenzoExecutive DirectorFT$129,166$18,533$147,699

Board Members and Trustees

NameTitle
Seth BainDirector & President
Juliana JaoudiDirector
Mirra SchwartzDirector
Robin KallmanDirector
Taeva SheflerDirector
Moira DeNikeDirector & Secretary
Jesse StoutDirector & Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$353,943
Program Service Revenue
$1,558,204
Investment Income
$7
Other Revenue
$0
All Other Contributions
$353,943
Change in Net Assets
$199,660
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,251,976
Other Expenses$460,518
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$837,276$88,812-$926,088
Travel$172,939$336-$173,275
Current Officers, Directors, Trustees, and Key Employees$116,780$12,386-$129,166
Fees for Services Other$123,202$4,400-$127,602
Other Employee Benefits$78,467$8,323-$86,790
Payroll Taxes$70,513$7,480-$77,993
Occupancy$38,868$19,434-$58,302
Office Expenses$28,418$28,418-$56,836
Pension Plan Contributions$28,876$3,063-$31,939
Insurance-$12,648-$12,648
Advertising$8,148--$8,148
Other Expenses$7,920--$7,920
Interest-$6,526-$6,526
Fees for Services Accounting-$5,556-$5,556
Depreciation Depletion$3,705--$3,705
Total Functional Expenses$1,515,112$197,382$0$1,712,494
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll tax liability$14,436
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Part VI, Section B, line 11B

Full Picture Justice engages a tax consultancy to prepare the Form 990. A complete draft of the Form 990 is provided to the Board of Directors prior to filing.

Form 990, Part VI, Section B, line 12C

The Board has adopted a conflict of interest policy that requires all officers, directors, and key employees to disclose to the Board any potential conflict as it arises. Further, all officers, directors, and key employees are required to annually certify, in writing, that they are free of any conflicts or potential conflicts of interest.

Form 990, Part VI, Section B, line 15

The Board sets management compensation by reference to what similar 501(c)(3) organizations, in terms of mission, revenue, and assets, pay their management.

Form 990, Part VI, Section C, line 18

Full Picture Justice's governing documents are available to the public upon written request, or upon request at our office.

Form 990, Part VI, Section C, line 19

Full Picture Justice's governing documents are available to the public upon written request, or upon request at our office.

Filing and Contact Details

Filer

Filer Name
Community Resource Initiative
EIN
26-0564961
Phone
4158241424
Address
PO Box 411347, San Francisco, CA 94103
Doing Business As
Full Picture Justice

Signing Officer

Name
Diane Lozano
Title
Executive Director
Phone
4158241424
Signed
2026-03-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Lozano
Formed
2007
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
19
Volunteers
7

Preparer

Firm
Build Advisory
Address
30700 Russell Ranch Rd Ste 250, Westlake Village, CA 91362-6399
Preparer
Mark Hancock CRTP
Phone
8056609263
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IRS990/Desc0Direct Service Investigations - Services provided to legal teams for death penalty defense, mental health, and social history investigations. This includes record collection, strategy, and witness interviews for the purposes of documenting a multigenerational, biopsychosocial history of a client, family, and community. This year, FPJ continued the track record of zero death verdicts and further expanded advocacy in furtherance of individualized sentencing. FPJ also provided direct service investigations in cases where individual faced extreme sentences but not the death penalty and in Racial Justice Act investigations.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Client, Family, and Community Services - We work with communities impacted by the criminal legal system to promote healing. Through the leadership of system-impacted individuals, we create spaces and utilize restorative strategies to inspire growth, creativity, and belonging. We strive to support individuals both inside the walls and outside in our Bay Area community and beyond by exploring communication, forgiveness, and reconciliation.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Advocacy and Educational Initiatives - FPJ trained and built expertise for our mitigation specialists and the capital defense community nationwide. FPJ collaborated with local, state and national organizations to help eliminate the inequities of the criminal justice system through our internship program and community newsletters.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0177309
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0162626
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0171460
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0101784
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0967122
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01558204
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01813214
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01188771
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01010210
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0875735
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06446134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.93900
IRS990ScheduleA/PublicSupportTotal509Amt07413256
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01912147
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01990523
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01351397
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01181670
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0977519
IRS990ScheduleA/Total509Grp/TotalAmt07413256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01912154
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01990523
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01351397
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01181670
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0977519
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07413263
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01694
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04189
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05883
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0719
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt031488
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032207
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014436
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll tax liability
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02413
IRS990ScheduleD/TotalLiabilityAmt014436
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Full Picture Justice engages a tax consultancy to prepare the Form 990. A complete draft of the Form 990 is provided to the Board of Directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board has adopted a conflict of interest policy that requires all officers, directors, and key employees to disclose to the Board any potential conflict as it arises. Further, all officers, directors, and key employees are required to annually certify, in writing, that they are free of any conflicts or potential conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board sets management compensation by reference to what similar 501(c)(3) organizations, in terms of mission, revenue, and assets, pay their management.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Full Picture Justice's governing documents are available to the public upon written request, or upon request at our office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Full Picture Justice's governing documents are available to the public upon written request, or upon request at our office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0223939
IRS990/TotalAssetsEOYAmt0283322
IRS990/TotalAssetsGrp/BOYAmt0223939
IRS990/TotalAssetsGrp/EOYAmt0283322
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0353943
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0197382
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01515112
IRS990/TotalFunctionalExpensesGrp/TotalAmt01712494
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0696680
IRS990/TotalLiabilitiesEOYAmt0549872
IRS990/TotalLiabilitiesGrp/BOYAmt0696680
IRS990/TotalLiabilitiesGrp/EOYAmt0549872
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-472741
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-266550
IRS990/TotalOtherCompensationAmt018533
IRS990/TotalProgramServiceExpensesAmt01515112
IRS990/TotalProgramServiceRevenueAmt01558204
IRS990/TotalReportableCompFromOrgAmt0129166
IRS990/TotalRevenueGrp/ExclusionAmt07
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01558204
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01912154
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0223939
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0283322
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0336
IRS990/TravelGrp/ProgramServicesAmt0172939
IRS990/TravelGrp/TotalAmt0173275
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt010615
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt062060
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 411347
IRS990/USAddress/CityNm0San Francisco
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094103
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0fullpicturejustice.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Diane Lozano
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum04158241424
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Community Resource Initiative
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0260564961

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