Civic Intelligence

Restorative Justice Project of the Midcoast

990 • Fiscal year 2019 • EIN 26-1508416

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 03, 2020

PO Box 141Belfast, ME 04915

(207) 338-2742

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.04x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

51st percentile

4.1%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

78th percentile

22%

Faster asset growth than 78% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

70th percentile

18%

Faster revenue growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$215,250

Up $38,412 (+22%) from 2018

Net Assets

Up

$207,150

Up $37,835 (+22%) from 2018

Liabilities

Up

$8,100

Up $577 (+7.7%) from 2018

Revenue

Up

$915,275

Up $136,605 (+18%) from 2018

Expenses

Up

$877,442

Up $178,079 (+25%) from 2018

Net Income

Down

$37,833

Down $41,474 (-52%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $103,785Liabilities 2011: $5,615Net Assets 2011: $98,1702011Assets 2012: $64,203Liabilities 2012: $6,512Net Assets 2012: $57,6912012Assets 2013: $45,517Liabilities 2013: $1,520Net Assets 2013: $43,9972013Assets 2014: $168,762Liabilities 2014: $5,509Net Assets 2014: $163,2532014Assets 2015: $97,030Liabilities 2015: $6,717Net Assets 2015: $90,3132015Assets 2016: $100,612Liabilities 2016: $7,412Net Assets 2016: $93,2002016Assets 2017: $96,414Liabilities 2017: $936Net Assets 2017: $95,4782017Assets 2018: $176,838Liabilities 2018: $7,523Net Assets 2018: $169,3152018Assets 2019: $215,250Liabilities 2019: $8,100Net Assets 2019: $207,1502019Assets 2020: $352,480Liabilities 2020: $137,369Net Assets 2020: $215,1112020Assets 2021: $377,848Liabilities 2021: $2,736Net Assets 2021: $375,1122021Assets 2022: $405,931Liabilities 2022: $3,620Net Assets 2022: $402,3112022Assets 2023: $258,333Liabilities 2023: $0Net Assets 2023: $258,3332023Assets 2024: $246,239Liabilities 2024: $3,831Net Assets 2024: $242,4082024Assets 2025: $289,801Liabilities 2025: $4,682Net Assets 2025: $285,1192025

Highlighted filing

2019

Assets$215,250
Liabilities$8,100
Net Assets$207,150

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $265,4472011Expenses 2012: $340,1442012Expenses 2013: $289,4952013Revenue 2014: $385,252Expenses 2014: $263,892Net Income 2014: $121,3602014Revenue 2015: $255,868Expenses 2015: $315,699Net Income 2015: -$59,8312015Revenue 2016: $401,337Expenses 2016: $398,353Net Income 2016: $2,9842016Revenue 2017: $465,965Expenses 2017: $459,806Net Income 2017: $6,1592017Revenue 2018: $778,670Expenses 2018: $699,363Net Income 2018: $79,3072018Revenue 2019: $915,275Expenses 2019: $877,442Net Income 2019: $37,8332019Revenue 2020: $999,385Expenses 2020: $991,425Net Income 2020: $7,9602020Revenue 2021: $1,329,014Expenses 2021: $1,169,014Net Income 2021: $160,0002021Revenue 2022: $1,475,102Expenses 2022: $1,346,784Net Income 2022: $128,3182022Revenue 2023: $1,360,716Expenses 2023: $1,316,590Net Income 2023: $44,1262023Revenue 2024: $670,278Expenses 2024: $679,902Net Income 2024: -$9,6242024Revenue 2025: $623,564Expenses 2025: $573,776Net Income 2025: $49,7882025

Highlighted filing

2019

Revenue$915,275
Expenses$877,442
Net Income$37,833
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 3, 2020
Return Version
2018v3.1
Gross Receipts
$915,275
Mission and Program Overview

Mission

Restorative Justice Project Maine facilitates compassionate responses to crime and wrong doing that fosters support and healing for the victim; accountablility, intervention and reintegration of the offender: and renewal and saftey for the community.

Restorative Justice Project Maine facilitates compassionate responses to crime and wrong doing that fosters support and healing for the victim; accountablility, rehababilitation and reintegration of the offender: and renewal and saftey for the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$96,477$109,012▲ $12,535
Accounts Receivable$79,383$104,682▲ $25,299
Savings and Temporary Cash Investments-$924-
Land, Buildings, and Equipment, Net$978$632▼ $346
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$176,838$215,250▲ $38,412
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$7,521$8,099▲ $578
Other Liabilities$2$1▼ $1
Total Liabilities$7,523$8,100▲ $577
Net Assets / Fund Balance
Unrestricted Net Assets$139,315$157,606▲ $18,291
Temporarily Rstr Net Assets$30,000$49,544▲ $19,544
Total Net Assets Fund Balance$169,315$207,150▲ $37,835
Total Liabilities and Net Assets / Fund Balance$176,838$215,250▲ $38,412

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$632$15,737$16,369
Compensation and Service Providers

Board Members and Trustees

NameTitle
John WilliamsInterim Chair
Bob GalloVice Chair
Aaron ParkDirector
Chris LeGoreDirector
Janine GatesDirector
Jay DavisDirector
Jim MillerDirector
Marie UnderwoodDirector
Mike McFaddenDirector
Penny LinnDirector
Robert PorterDirector
Tim HughesDirector
Bill WalchSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$150,721
Program Service Revenue
$760,818
Investment Income
$17
Other Revenue
$3,719
All Other Contributions
$150,721
Change in Net Assets
$37,833
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$602,942
Other Expenses$274,500
Total Fundraising Expense$50,056
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$377,323$40,089$3,783$421,195
Current Officers, Directors, Trustees, and Key Employees$39,369$30,217$35,739$105,325
Fees for Services Other$66,059$17,233-$83,292
Payroll Taxes$36,746$6,047$3,721$46,514
Occupancy$27,108$9,777-$36,885
Other Employee Benefits$23,627$3,888$2,393$29,908
Travel$26,822--$26,822
Insurance$16,650$4,360$1,761$22,771
All Other Expenses$8,050$6,972$2,631$17,653
Office Expenses$4,272$5,844-$10,116
Fees for Services Accounting-$4,964-$4,964
Other Expenses$3,111$1,011-$4,122
Advertising-$575-$575
Depreciation Depletion$273$45$28$346
Total Functional Expenses$674,225$153,161$50,056$877,442
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
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, Line 11B: Form 990 Review Process

Treasurer reviews and shares with Board members.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

It is the policy of The Restorative Justice Project to make available governing documents and financial statements upon public request. In addition, The Restorative Justice Project will make available in accordance with section 6104, forms 1023 and 990 upon request. This information will also be made available through guidestar on the internet.

Filing and Contact Details

Filer

Filer Name
Restorative Justice Project Maine
EIN
26-1508416
Phone
2073382742
Address
PO Box 141, Belfast, ME 04915

Signing Officer

Name
John Williams
Title
Interim Chairman
Signed
2020-03-03
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
Me
Voting Board Members
13
Independent Board Members
13
Employees
20
Volunteers
75

Preparer

Firm
Nickerson PA
Address
PO Box 211, Belfast, ME 04915-0211
Preparer
Michael L Nickerson CPA MSFP
Phone
2073382770
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: The Court Diversion program RJP as a diversion or an intervention component of the legal system. CRC also accepts referrals from schools (for students in danger of suspension or expulsion), law enforcement and miscellaneous other facets of the community. Community Resolution Conferencing MDOC with $125,000 contract with Maine Department of Corrections to provide victim/person harm, a means to repair harm and make restitution of the damage to property through restorative conferencing. Mentors are provided for each case. Additional income from small grants and individual donations.MYC also has a contract for $365.000 with the DOC providing similar programs in the Portland and Lewiston Maine area. OTHER PROGRAM SERVICES 5: The Long Creek Juvenile Facility initiative provides education and training in Restorative Justice Practices to staff at this, the only juvenile facility, in Maine(located in Portland). Restorative Justice Practices also works with juveniles returning to their home communities throughout Maine to provide re-entry 'circles'of support and accountability, along with victim offender dialogue and infraction circles. Long Creek Juvenile program has a 19 month contract with Maine Department of Corrections. Started December 2015-Actual work began January 2016. We provide training to correction officers and juveniles in restorative practices. Provide mentors for released juveniles. Total contract for 19 months is $ 152,204. This past fiscal year we received the remainder of the contract.

Other Changes In Net Assets Or Fund Balances - Other Increases

Rounding = $2

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IRS990/MissionDesc0Restorative Justice Project Maine facilitates compassionate responses to crime and wrong doing that fosters support and healing for the victim; accountablility, rehababilitation and reintegration of the offender: and renewal and saftey for the community.
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06689
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112113
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23337
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IRS990/PayrollTaxesGrp/FundraisingAmt03721
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06047
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt148271
IRS990/ProgSrvcAccomActy2Grp/Desc0The Long Creek Juvenile Facility initiative provides education and training in Restorative Justice Practices to staff at this, the only juvenile facility, in Maine(located in Portland). Restorative Justice Practices also works with juveniles returning to their home communities throughout Maine to provide re-entry 'circles'of support and accountability, along with victim offender dialogue and infraction circles. Long Creek Juvenile program has a 19 month contract with Maine Department of Corrections. Started December 2015-Actual work began January 2016. We provide training to correction officers and juveniles in restorative practices. Provide mentors for released juveniles. Total contract for 19 months is $ 152,204. This past fiscal year we received the remainder of the contract.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt092943
IRS990/ProgSrvcAccomActy3Grp/Desc0Restorative School Program:We have a contract with RSU 13 to provide a resource person to teach restorative methods to teachers and students.We also provide a restorative foundation training at the Hutchinson Center for teachers and other professionals.
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0163007

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.62$0.57$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.24$0.67$0.68$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$1.36$1.32$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.40$1.48$1.35$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$1.33$1.17$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.35$0.14$0.22$1.00$0.99$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.01$0.21$0.92$0.88$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.18$0.01$0.17$0.78$0.70$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.47$0.46$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.09$0.40$0.40$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.09$0.26$0.32$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.16$0.39$0.26$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.04$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.01$0.06$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.01$0.10$0.27