Civic Intelligence

Restorative Justice Project of the Midcoast

990 • Fiscal year 2021 • EIN 26-1508416

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 14, 2022

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

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

20th percentile

0.00x

Higher debt load relative to revenue than 20% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

49th percentile

12%

Higher net margin than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

45th percentile

7.2%

Faster asset growth than 45% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

68th percentile

33%

Faster revenue growth than 68% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$377,848

Up $25,368 (+7.2%) from 2020

Net Assets

Up

$375,112

Up $160,001 (+74%) from 2020

Liabilities

Down

$2,736

Down $134,633 (-98%) from 2020

Revenue

Up

$1,329,014

Up $329,629 (+33%) from 2020

Expenses

Up

$1,169,014

Up $177,589 (+18%) from 2020

Net Income

Up

$160,000

Up $152,040 (+1910%) from 2020

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

2021

Assets$377,848
Liabilities$2,736
Net Assets$375,112

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

2021

Revenue$1,329,014
Expenses$1,169,014
Net Income$160,000
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 14, 2022
Return Version
2020v4.0
Gross Receipts
$1,329,014
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$280,236$186,939▼ $93,297
Accounts Receivable$71,363$96,198▲ $24,835
Investments in Publicly Traded Securities-$63,838-
Savings and Temporary Cash Investments$440$30,466▲ $30,026
Land, Buildings, and Equipment, Net$441$407▼ $34
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$352,480$377,848▲ $25,368
Other Assets Total-$0-
Liabilities
Grants Payable$124,300--
Accounts Payable and Accrued Expenses$13,068$2,735▼ $10,333
Other Liabilities$1$1→ $0
Total Liabilities$137,369$2,736▼ $134,633
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$165,567$375,112▲ $209,545
Net Assets With Donor Restrictions$49,544--
Total Net Assets Fund Balance$215,111$375,112▲ $160,001
Total Liabilities and Net Assets / Fund Balance$352,480$377,848▲ $25,368

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$407$15,962$16,369
Compensation and Service Providers

Board Members and Trustees

NameTitle
John WilliamsChairman
Aaron ParkDirector
Bob GalloDirector
Chris LeGoreDirector
Dennis AndersonDirector
Don HoenigDirector
Janine GatesDirector
Karen TilborDirector
Robert PorterDirector
Tim HughesDirector
Wendy StrothmanDirector
Bill WalchSecretary
Jim MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$501,756
Program Service Revenue
$816,898
Investment Income
$827
Other Revenue
$9,533
All Other Contributions
$377,456
Change in Net Assets
$160,000

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 Traded1$63,074Value of account
Total Noncash Contributions1$63,074-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$831,625
Other Expenses$337,389
Total Fundraising Expense$484
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$481,136$75,238-$556,374
Current Officers, Directors, Trustees, and Key Employees$83,954$67,250-$151,204
Fees for Services Other$59,823$18,572-$78,395
Other Employee Benefits$51,295$12,936-$64,231
Payroll Taxes$47,769$12,047-$59,816
Occupancy$34,492$17,600-$52,092
Insurance$9,023$14,868-$23,891
All Other Expenses$4,970$9,101$484$14,555
Other Expenses$4,425$4,993-$9,418
Office Expenses$1,812$4,489-$6,301
Fees for Services Accounting-$5,462-$5,462
Travel$1,947--$1,947
Fees for Services Legal$90$811-$901
Advertising-$100-$100
Depreciation Depletion-$34-$34
Total Functional Expenses$887,925$280,605$484$1,169,014
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 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
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
Chairman
Signed
2022-03-14
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
Me
Voting Board Members
10
Independent Board Members
10
Employees
17
Volunteers
75

Preparer

Firm
MTA Accounting PA
Address
71 High St, Belfast, ME 04915
Preparer
Kali T McCarthy CPA
Phone
2073382770
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: RJP Maine provides restorative solutions in response to juvenile offenses in Hancock, Waldo, Knox, Lincoln and Sagadahoc Counties; serving about 80 youth per year in partnership with the Department of Corrections; this program engages over 500 community members in this process annually. RJP Maine provides restorative solutions in response to adult offenses in Waldo and Knox counties; we are working to secure funding to expand adult services across our service area. Current capacity is funded by grants. Approximately 25 adult offenders are referred to this process annually; thus, just over 200 community members are engaged in responding to crime/harm caused by adults in the community setting. 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:

Other Changes In Net Assets Or Fund Balances - Other Increases

Rounding = $1

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IRS990/ProgSrvcAccomActy2Grp/Desc0Brynes Criminal Justice Innovation Grant: RJP Maine was awarded a $924,307 4 year program and research grant from the Bureau of Justice Assistance to create Community Justice Hubs in the 4 counties that make up Maine Prosecutorial District 6 (Waldo, Knox, Lincoln, & Sagadahoc counties). The grant is in its third year and a Community Justice Hub is well on its way in Knox County with the other counties soon to follow.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MCRRC:For more than 10 years, RJP Maine has provided restorative services to the Maine Coastal Regional Reentry Center through a unique collaboration with the Waldo County Sherriff and Volunteers of America. We train and support the MCRCC staff and residents to use restorative practices within the institution as a non-adversarial, solution focused way to problem solve conflicts and infractions. RJP Maine provides group programming for all residents at the center and jail. 95% of residents have participated in introduction to Restorative Justice, 90% were mentored both pre release and 42% post release. Recidivism for the center is 27% compared to statewide average of 58%. MCRRC is providing Restorative practice classes and mentors for the residents - a $42,000 contract with Volunteers of America. Additional income from donations.
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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
Peer Organizations

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