Civic Intelligence

Justice at Work Inc

990 • Fiscal year 2019 • EIN 27-4670409

Jul 01, 2018 to Jun 30, 2019 • Filed on May 04, 2020

90 Canal StreetBoston, MA 02114

(617) 690-8169

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.04x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

97th percentile

$83,073

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

70th percentile

19%

Faster asset growth than 70% of similar nonprofits.

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

Revenue Growth

39th percentile

-5.8%

Faster revenue growth than 39% of similar nonprofits.

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

Assets

Up

$393,305

Up $61,462 (+19%) from 2018

Net Assets

Up

$375,809

Up $56,053 (+18%) from 2018

Liabilities

Up

$17,496

Up $5,409 (+45%) from 2018

Revenue

Down

$444,919

Down $27,466 (-5.8%) from 2018

Expenses

Up

$388,866

Up $27,782 (+7.7%) from 2018

Net Income

Down

$56,053

Down $55,248 (-50%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2015: $227,397Liabilities 2015: $62,772Net Assets 2015: $164,6252015Assets 2016: $163,500Liabilities 2016: $23,601Net Assets 2016: $139,8992016Assets 2017: $218,138Liabilities 2017: $9,683Net Assets 2017: $208,4552017Assets 2018: $331,843Liabilities 2018: $12,087Net Assets 2018: $319,7562018Assets 2019: $393,305Liabilities 2019: $17,496Net Assets 2019: $375,8092019Assets 2020: $616,671Liabilities 2020: $98,585Net Assets 2020: $518,0862020Assets 2021: $646,758Liabilities 2021: $123,187Net Assets 2021: $523,5712021Assets 2022: $663,796Liabilities 2022: $43,952Net Assets 2022: $619,8442022Assets 2023: $834,507Liabilities 2023: $144,708Net Assets 2023: $689,7992023Assets 2024: $780,239Liabilities 2024: $118,998Net Assets 2024: $661,2412024

Highlighted filing

2019

Assets$393,305
Liabilities$17,496
Net Assets$375,809

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $293,953Expenses 2015: $195,309Net Income 2015: $98,6442015Revenue 2016: $205,165Expenses 2016: $229,891Net Income 2016: -$24,7262016Revenue 2017: $282,475Expenses 2017: $213,919Net Income 2017: $68,5562017Revenue 2018: $472,385Expenses 2018: $361,084Net Income 2018: $111,3012018Revenue 2019: $444,919Expenses 2019: $388,866Net Income 2019: $56,0532019Revenue 2020: $627,999Expenses 2020: $485,722Net Income 2020: $142,2772020Revenue 2021: $575,221Expenses 2021: $569,736Net Income 2021: $5,4852021Revenue 2022: $692,336Expenses 2022: $596,063Net Income 2022: $96,2732022Revenue 2023: $700,651Expenses 2023: $621,123Net Income 2023: $79,5282023Revenue 2024: $701,104Expenses 2024: $729,662Net Income 2024: -$28,5582024

Highlighted filing

2019

Revenue$444,919
Expenses$388,866
Net Income$56,053
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 4, 2020
Return Version
2018v3.1
Gross Receipts
$456,276
Mission and Program Overview

Mission

Labor and employment legal services for low-wage workers, training, in-take, referral and direct representation.

Employment legal services for low-wage worker organizations and their members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$238,647$329,134▲ $90,487
Accounts Receivable$30,000$28,500▼ $1,500
Pledges and Grants Receivable$56,667$22,917▼ $33,750
Prepaid Expenses and Deferred Charges-$2,745-
Total Assets$331,843$393,305▲ $61,462
Other Assets Total$6,529$10,009▲ $3,480
Liabilities
Accounts Payable and Accrued Expenses$9,160$11,089▲ $1,929
Escrow Account Liability$2,927$6,407▲ $3,480
Total Liabilities$12,087$17,496▲ $5,409
Net Assets / Fund Balance
Unrestricted Net Assets$263,089$324,392▲ $61,303
Temporarily Rstr Net Assets$56,667$51,417▼ $5,250
Total Net Assets Fund Balance$319,756$375,809▲ $56,053
Total Liabilities and Net Assets / Fund Balance$331,843$393,305▲ $61,462
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas L SmithExecutive Director (until 3/19)FT$79,905$3,168$83,073

Board Members and Trustees

NameTitle
Ingrid NavaPresident
Bryan GangemiDirector
Elvis MendezDirector
Rachel RosenbloomDirector
Sharmila MurthyDirector (as of 9/18)
Elizabeth MatosSecretary
Julio HenriquezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$342,372
Program Service Revenue
$103,076
Investment Income
$0
Other Revenue
$-529
All Other Contributions
$327,251
Change in Net Assets
$56,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$306,530
Other Expenses$82,336
Total Fundraising Expense$81,935
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$128,437$14,393$51,586$194,416
Current Officers, Directors, Trustees, and Key Employees$69,040$7,471$9,360$85,871
Occupancy$17,676$2,064$5,803$25,543
Payroll Taxes$15,161$1,770$4,978$21,909
Office Expenses$8,380$992$6,350$15,722
Fees for Services Accounting-$12,450-$12,450
Fees for Services Other$405$3,986$1,215$5,606
Conferences and Meetings$3,973$24$729$4,726
Other Employee Benefits$2,560$326$1,448$4,334
Other Expenses$3,899$144$250$4,149
Insurance$2,234$77$216$2,527
Total Functional Expenses$259,588$47,343$81,935$388,866
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$11,357
Fundraising Gross Income$10,828
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Salsa for Justice$15,526$5,759$2,757$3,002
Annual Celebration$10,423$5,069$3,243$1,826
Total Events$25,949$10,828$11,357$-529
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Section B, Line 11B

Form 990 is reviewed by the board annually.

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

The board is made aware of all potential conflicts prior to activity.

Form 990, Part VI, Section B, Line 15A

Compensation is reviewed and approved by the board annually with consideration of comparable rates.

Form 990, Part VI, Section C, Line 19

Available upon written request

Filing and Contact Details

Filer

Filer Name
Justice at Work Inc
EIN
27-4670409
Phone
6176908169
Address
90 CANAL STREET, BOSTON, MA 02114

Signing Officer

Name
Thomas L Smith
Title
Executive Director
Phone
6176908169
Signed
2020-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas L Smith
Formed
2011
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
7
Volunteers
30

Preparer

Firm
Kevin P Martin & Associates Pc
Address
10 FORBES WEST, BRAINTREE, MA 02184
Preparer
Alison Johnson CPA
Phone
7813803520
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

The agency deposits all settlement and judgement proceeds that in any part belong to a client into an account known as the interest on lawyer trust account (iolta). Workers portions of the proceeds and agency fees are withdrawn from this account and the remaining balances at year-end represent client funds or funds that belong to third party vendors working on the cases. Interest earned on the account goes to the commonwealth to provide legal aid to indigent persons and support improvements to the justice system. The iolta funds are held by a financial institution in massachusetts certified by the massachusetts iolta committee, a nonprofit organization.

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IRS990/RevenueAmt0103076
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0342372
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0370493
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0197704
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0146156
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0136245
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01192970
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0103076
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0103726
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt083072
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt057579
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0157708
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0505161
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01698131
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0445448
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0474219
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0280776
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0203735
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0293953
IRS990ScheduleA/Total509Grp/TotalAmt01698131
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0445448
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0474219
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0280776
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0203735
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0293953
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01698131
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/AgentTrusteeEtcInd00
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AGENCY DEPOSITS ALL SETTLEMENT AND JUDGEMENT PROCEEDS THAT IN ANY PART BELONG TO A CLIENT INTO AN ACCOUNT KNOWN AS THE INTEREST ON LAWYER TRUST ACCOUNT (IOLTA). WORKERS PORTIONS OF THE PROCEEDS AND AGENCY FEES ARE WITHDRAWN FROM THIS ACCOUNT AND THE REMAINING BALANCES AT YEAR-END REPRESENT CLIENT FUNDS OR FUNDS THAT BELONG TO THIRD PARTY VENDORS WORKING ON THE CASES. INTEREST EARNED ON THE ACCOUNT GOES TO THE COMMONWEALTH TO PROVIDE LEGAL AID TO INDIGENT PERSONS AND SUPPORT IMPROVEMENTS TO THE JUSTICE SYSTEM. THE IOLTA FUNDS ARE HELD BY A FINANCIAL INSTITUTION IN MASSACHUSETTS CERTIFIED BY THE MASSACHUSETTS IOLTA COMMITTEE, A NONPROFIT ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt015121
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt09767
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt05354
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011357
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0254
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0254
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SALSA FOR JUSTICE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ANNUAL CELEBRATION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0742
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt02400
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03142
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015526
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010423
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025949
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt05759
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05069
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt010828
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-529
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06000
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02757
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03243
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt01961
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01961
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS MADE AWARE OF ALL POTENTIAL CONFLICTS PRIOR TO ACTIVITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD ANNUALLY WITH CONSIDERATION OF COMPARABLE RATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON WRITTEN REQUEST
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt056667
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt051417
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0331843
IRS990/TotalAssetsEOYAmt0393305
IRS990/TotalAssetsGrp/BOYAmt0331843
IRS990/TotalAssetsGrp/EOYAmt0393305
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0342372
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt081935
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047343
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0259588
IRS990/TotalFunctionalExpensesGrp/TotalAmt0388866
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012087
IRS990/TotalLiabilitiesEOYAmt017496
IRS990/TotalLiabilitiesGrp/BOYAmt012087
IRS990/TotalLiabilitiesGrp/EOYAmt017496
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0319756
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0375809
IRS990/TotalOtherCompensationAmt03168
IRS990/TotalProgramServiceExpensesAmt0259588
IRS990/TotalProgramServiceRevenueAmt0103076
IRS990/TotalReportableCompFromOrgAmt079905
IRS990/TotalRevenueGrp/ExclusionAmt0-529
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0103076
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0444919
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0331843
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0393305
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0263089
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0324392
IRS990/UponRequestInd0X

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