Civic Intelligence

Grassroots Global Justice

990 • Fiscal year 2015 • EIN 26-4633127

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 15, 2016

PO Box 610663Miami, FL 33261

(305) 735-3256

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.05x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

53rd percentile

0.05x

Higher debt load relative to revenue than 53% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

87th percentile

34%

Higher net margin than 87% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

Up

$716,181

Up $254,852 (+55%) from 2014

Net Assets

Up

$678,544

Up $243,693 (+56%) from 2014

Liabilities

Up

$37,637

Up $11,159 (+42%) from 2014

Revenue

Up

$710,212

Up $240,802 (+51%) from 2014

Expenses

Up

$466,519

Up $6,647 (+1.4%) from 2014

Net Income

Up

$243,693

Up $234,155 (+2455%) from 2014

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2014: $461,329Liabilities 2014: $26,478Net Assets 2014: $434,8512014Assets 2015: $716,181Liabilities 2015: $37,637Net Assets 2015: $678,5442015Assets 2016: $731,758Liabilities 2016: $65,564Net Assets 2016: $666,1942016Assets 2018: $7,019,465Liabilities 2018: $133,369Net Assets 2018: $6,886,0962018Assets 2019: $5,889,078Liabilities 2019: $95,890Net Assets 2019: $5,793,1882019Assets 2020: $7,682,942Liabilities 2020: $437,203Net Assets 2020: $7,245,7392020Assets 2021: $8,316,119Liabilities 2021: $484,184Net Assets 2021: $7,831,9352021Assets 2022: $9,532,760Liabilities 2022: $515,496Net Assets 2022: $9,017,2642022Assets 2023: $7,937,659Liabilities 2023: $467,834Net Assets 2023: $7,469,8252023Assets 2024: $7,984,071Liabilities 2024: $453,775Net Assets 2024: $7,530,2962024

Highlighted filing

2015

Assets$716,181
Liabilities$37,637
Net Assets$678,544

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2014: $469,410Expenses 2014: $459,872Net Income 2014: $9,5382014Revenue 2015: $710,212Expenses 2015: $466,519Net Income 2015: $243,6932015Revenue 2016: $798,899Expenses 2016: $811,249Net Income 2016: -$12,3502016Revenue 2018: $6,539,782Expenses 2018: $901,603Net Income 2018: $5,638,1792018Revenue 2019: $1,765,457Expenses 2019: $2,862,365Net Income 2019: -$1,096,9082019Revenue 2020: $4,064,842Expenses 2020: $2,611,689Net Income 2020: $1,453,1532020Revenue 2021: $3,350,016Expenses 2021: $2,767,096Net Income 2021: $582,9202021Revenue 2022: $5,014,834Expenses 2022: $3,829,505Net Income 2022: $1,185,3292022Revenue 2023: $4,330,896Expenses 2023: $5,878,335Net Income 2023: -$1,547,4392023Revenue 2024: $4,910,286Expenses 2024: $4,849,815Net Income 2024: $60,4712024

Highlighted filing

2015

Revenue$710,212
Expenses$466,519
Net Income$243,693
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 15, 2016
Return Version
2014v6.0
Gross Receipts
$710,212
Mission and Program Overview

Mission

Support low income grassroots communities to participate in grassroots global economic development through community leadership, cultural development, instruction and training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$340,322$478,201▲ $137,879
Pledges and Grants Receivable$100,000$190,000▲ $90,000
Accounts Receivable$18,490$24,636▲ $6,146
Land, Buildings, and Equipment, Net$1,690$7,536▲ $5,846
Total Assets$461,329$716,181▲ $254,852
Other Assets Total$827$15,808▲ $14,981
Liabilities
Accounts Payable and Accrued Expenses$26,478$37,637▲ $11,159
Total Liabilities$26,478$37,637▲ $11,159
Net Assets / Fund Balance
Temporarily Rstr Net Assets$232,083$444,416▲ $212,333
Unrestricted Net Assets$202,768$234,128▲ $31,360
Total Net Assets Fund Balance$434,851$678,544▲ $243,693
Total Liabilities and Net Assets / Fund Balance$461,329$716,181▲ $254,852

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,536$6,265$13,801
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alicia GarzaPresident
Diana CopelandVice President
Tammy Bang LuuSecretary
Jose BravoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$673,569
Program Service Revenue
$35,612
Investment Income
$82
Other Revenue
$949
All Other Contributions
$654,019
Change in Net Assets
$243,693

Audited Revenue Reconciliation

Revenue per Audited Statements
$710,212
Total Revenue per Audited Statements
$710,212
Total Revenue per Form 990
$710,212
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$246,193
Salaries, Compensation, and Employee Benefits$208,026
Total Fundraising Expense$36,707
Grants and Similar Amounts Paid$12,300
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,315$25,479$25,680$174,474
Travel$124,661$18,518$2,858$146,037
Fees for Services Other$29,689$22,000$0$51,689
Payroll Taxes$12,144$2,509$2,529$17,182
Other Employee Benefits$11,570$2,391$2,409$16,370
All Other Expenses$6,730$7,348$1,789$15,867
Grants to Domestic Orgs$12,300--$12,300
Other Expenses$1,797$1,742$1,086$4,625
Depreciation Depletion$0$2,063$0$2,063
Insurance$0$1,986$0$1,986
Occupancy$0$1,260$0$1,260
Office Expenses$0$667$64$731
Conferences and Meetings$622$16$0$638
Advertising$0$306$0$306
Total Functional Expenses$333,943$95,869$36,707$466,519

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$466,519
Total Expenses per Audited Statements$466,519
Total Expenses per Form 990$466,519
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Community to Community DevelopmentBellingham, WA-Sponsorship$12,300

International Summary

Offices
0
Employees
0
Spending
$16,574

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle EastProgram Servicesconference lodging, meals00$16,574
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Grassroots Global Justice
EIN
26-4633127
Phone
3057353256
Address
PO BOX 610663, MIAMI, FL 33261

Signing Officer

Name
Diana Copeland
Title
Board President
Phone
3057353256
Signed
2016-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Wiesner
Formed
2009
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
4
Volunteers
400

Preparer

Firm
O'Connell & Company LLC
Address
Ste 1100 165 Township Line Road, Jenkintown, PA 19046
Preparer
Denise M Selgrath
Phone
2158874425
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 was emailed to the Board for approval prior to filing.

Pt VI, Line 12C

The Board Members are required to disclose to the entire Board any conflicts of interest that may arise.

Form 990, Part IX, Line 24F

Subscriptions 2129. 0. 1629. 500. Postage and shipping 1590. 123. 272. 1195. Miscellaneous 150. 0. 150. 0. Fees 1726. 6. 1720. 0. Members support 2000. 2000. 0. 0. Registration 1925. 1925. 0. 0. Space rental 537. 537. 0. 0. Bad debt expense 3383. 0. 3383. 0. Equipment & software 1410. 1376. 0. 34. Internet 194. 0. 194. 0. Other 823. 763. 0. 60.

Financial Statement Notes

Pt X, Line 2

Income Taxes -- GGJ adopted the accounting standard related to the recognition and measurement of uncertain tax positions. GGJ is no longer subject to federal and state tax examinations for the years prior to 2012.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0481566
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0512565
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0252093
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02345977
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt082
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0103
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0703
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0909
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt036561
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt043123
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt087790
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt047000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt043125
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0257599
IRS990ScheduleA/PublicSupportCY170Pct00.90070
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.85850
IRS990ScheduleA/PublicSupportTotal170Amt02345977
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0673569
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0426184
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0481566
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0512565
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0252093
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02345977
IRS990ScheduleA/TotalSupportAmt02604485
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt07536
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06265
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013801
IRS990ScheduleD/ExpensesSubtotalAmt0466519
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0710212
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income Taxes -- GGJ adopted the accounting standard related to the recognition and measurement of uncertain tax positions. GGJ is no longer subject to federal and state tax examinations for the years prior to 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07536
IRS990ScheduleD/TotalExpensesPerForm990Amt0466519
IRS990ScheduleD/TotalRevenuePerForm990Amt0710212
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0710212
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0466519
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt016574
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Middle East
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0conference lodging, meals
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0false
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt016574
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0They funds were not used for grantmaking. They were used for program services held in North Africa. Specifically, the cost of hotels and meals for a delegation from the US to the World Social Forum in Tunis, Tunisia.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt016574
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt012300
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SPONSORSHIP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0COMMUNITY TO COMMUNITY DEVELOPMENT
IRS990ScheduleI/RecipientTable/RecipientEIN0911102688
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0203 W HOLLY SUITE 317
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BELLINGHAM
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd098225
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 was emailed to the Board for approval prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board Members are required to disclose to the entire Board any conflicts of interest that may arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUBSCRIPTIONS 2129. 0. 1629. 500. POSTAGE AND SHIPPING 1590. 123. 272. 1195. MISCELLANEOUS 150. 0. 150. 0. FEES 1726. 6. 1720. 0. MEMBERS SUPPORT 2000. 2000. 0. 0. REGISTRATION 1925. 1925. 0. 0. SPACE RENTAL 537. 537. 0. 0. BAD DEBT EXPENSE 3383. 0. 3383. 0. EQUIPMENT & SOFTWARE 1410. 1376. 0. 34. INTERNET 194. 0. 194. 0. OTHER 823. 763. 0. 60.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/StatesWhereCopyOfReturnIsFldCd1CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0232083
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0444416
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0461329
IRS990/TotalAssetsEOYAmt0716181
IRS990/TotalAssetsGrp/BOYAmt0461329
IRS990/TotalAssetsGrp/EOYAmt0716181
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0673569
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt036707
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095869
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0333943
IRS990/TotalFunctionalExpensesGrp/TotalAmt0466519
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026478
IRS990/TotalLiabilitiesEOYAmt037637
IRS990/TotalLiabilitiesGrp/BOYAmt026478
IRS990/TotalLiabilitiesGrp/EOYAmt037637
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0434851
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0678544
IRS990/TotalProgramServiceExpensesAmt0333943
IRS990/TotalProgramServiceRevenueAmt035612
IRS990/TotalRevenueGrp/ExclusionAmt082
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt036561
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0710212
IRS990/TotalVolunteersCnt0400
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0461329

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