Civic Intelligence

Ohio Justice and Policy Center

990 • Fiscal year 2014 • EIN 31-1319172

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 05, 2015

215 E 9th Street 601Cincinnati, OH 45202

(513) 421-1108

Siviq Scores

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

Liabilities / Assets

49th percentile

0.04x

Higher debt load relative to assets than 49% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

41st percentile

0.02x

Higher debt load relative to revenue than 41% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

48th percentile

2.4%

Higher net margin than 48% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

56th percentile

4.4%

Faster asset growth than 56% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2011 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$371,061

Up $44,790 (+14%) from 2011

Net Assets

Up

$354,584

Up $47,136 (+15%) from 2011

Liabilities

Down

$16,477

Down $2,346 (-12%) from 2011

Revenue

$759,910

No earlier filing loaded for comparison.

Expenses

Down

$741,672

Down $40,186 (-5.1%) from 2011

Net Income

$18,238

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $326,271Liabilities 2011: $18,823Net Assets 2011: $307,4482011Assets 2014: $371,061Liabilities 2014: $16,477Net Assets 2014: $354,5842014Assets 2015: $567,230Liabilities 2015: $39,396Net Assets 2015: $527,8342015Assets 2016: $421,387Liabilities 2016: $42,240Net Assets 2016: $379,1472016Assets 2017: $977,235Liabilities 2017: $38,030Net Assets 2017: $939,2052017Assets 2018: $891,500Liabilities 2018: $66,115Net Assets 2018: $825,3852018Assets 2019: $1,762,322Liabilities 2019: $107,656Net Assets 2019: $1,654,6662019Assets 2020: $2,139,239Liabilities 2020: $291,087Net Assets 2020: $1,848,1522020Assets 2021: $2,842,085Liabilities 2021: $86,736Net Assets 2021: $2,755,3492021Assets 2022: $2,801,121Liabilities 2022: $550,443Net Assets 2022: $2,250,6782022Assets 2024: $2,691,193Liabilities 2024: $362,447Net Assets 2024: $2,328,7462024

Highlighted filing

2014

Assets$371,061
Liabilities$16,477
Net Assets$354,584

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $781,8582011Revenue 2014: $759,910Expenses 2014: $741,672Net Income 2014: $18,2382014Revenue 2015: $963,864Expenses 2015: $790,614Net Income 2015: $173,2502015Revenue 2016: $643,314Expenses 2016: $792,001Net Income 2016: -$148,6872016Revenue 2017: $1,397,894Expenses 2017: $837,836Net Income 2017: $560,0582017Revenue 2018: $890,981Expenses 2018: $974,797Net Income 2018: -$83,8162018Revenue 2019: $2,008,576Expenses 2019: $1,181,483Net Income 2019: $827,0932019Revenue 2020: $1,506,456Expenses 2020: $1,350,287Net Income 2020: $156,1692020Revenue 2021: $2,302,950Expenses 2021: $1,411,799Net Income 2021: $891,1512021Revenue 2022: $1,043,851Expenses 2022: $1,539,869Net Income 2022: -$496,0182022Revenue 2024: $1,866,325Expenses 2024: $1,886,383Net Income 2024: -$20,0582024

Highlighted filing

2014

Revenue$759,910
Expenses$741,672
Net Income$18,238
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 5, 2015
Return Version
2014v5.0
Gross Receipts
$763,928
Mission and Program Overview

Mission

To create fair, intelligent, redemptive criminal justice systems through zealous client-centered advocacy, innovative policy reform, and cross- sector community education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$203,884$343,128▲ $139,244
Prepaid Expenses and Deferred Charges$12,165$13,632▲ $1,467
Pledges and Grants Receivable$116,000$10,052▼ $105,948
Land, Buildings, and Equipment, Net$6,887$4,240▼ $2,647
Accounts Receivable$1,453--
Investments in Publicly Traded Securities$15,166$9▼ $15,157
Total Assets$355,555$371,061▲ $15,506
Liabilities
Accounts Payable and Accrued Expenses$18,408$16,477▼ $1,931
Total Liabilities$18,408$16,477▼ $1,931
Net Assets / Fund Balance
Temporarily Rstr Net Assets$229,416$180,238▼ $49,178
Unrestricted Net Assets$107,731$174,346▲ $66,615
Total Net Assets Fund Balance$337,147$354,584▲ $17,437
Total Liabilities and Net Assets / Fund Balance$355,555$371,061▲ $15,506

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$42,369$42,369
Equipment$4,240$19,166$23,406
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$722,529
Program Service Revenue
$41,000
Investment Income
$399
Other Revenue
$-4,018
All Other Contributions
$644,587
Change in Net Assets
$18,238

Audited Revenue Reconciliation

Revenue per Audited Statements
$759,910
Revenue Not Reported on Form 990
$88,519
Total Revenue per Audited Statements
$848,429
Total Revenue per Form 990
$759,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$523,380
Other Expenses$218,292
Total Fundraising Expense$94,175
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$326,836$76,934$50,000$453,770
Occupancy$35,617$9,217$11,728$56,562
Payroll Taxes$26,873$5,679$3,877$36,429
Other Employee Benefits$25,919$7,004$258$33,181
Fees for Services Lobbying$27,436--$27,436
Fees for Services Accounting$14,292$3,176$5,386$22,854
Information Technology$11,204$4,644$3,689$19,537
Office Expenses$8,055$1,855$8,000$17,910
Travel$9,984$3,582$1,175$14,741
Insurance$3,797$983$1,250$6,030
Depreciation Depletion$3,193$827$1,051$5,071
Other Expenses$108$426$4,159$4,267
All Other Expenses$1,925$489$623$3,037
Fees for Services Other$1,627$424$476$2,527
Total Functional Expenses$531,288$116,209$94,175$741,672

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$830,992
Expenses per Audited Statements$741,672
Total Expenses per Form 990$741,672
Expenses Not Reported on Form 990$89,320
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,018
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Working Forward$19,297-$415-
Total Events$19,297-$4,018$-4,018
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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, Page 6, Part VI, Line 11B

Operations manager and the head of finance committee review and approve form 990 prior to filing and recommend changes if needed. A copy is presented to the full board during the next scheduled meeting.

Form 990, Page 6, Part VI, Line 15A

The executive director is not compensated. There is currently no process to determine his salary. If we were to replace him, the board would develop a committee to hire a replacement and determine compensation

Form 990, Page 6, Part VI, Line 19

Upon request and approval by the board

Filing and Contact Details

Filer

Filer Name
Ohio Justice and Policy Center
EIN
31-1319172
Phone
5134211108
Address
215 E 9TH STREET 601, CINCINNATI, OH 45202

Signing Officer

Name
Dan Fales
Title
Treasurer
Phone
5134211108
Signed
2015-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Fales
Formed
1997
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
12
Volunteers
8

Preparer

Firm
Sheldon Reder Cpas Inc
Address
1230 SPRINGFIELD PIKE, CINCINNATI, OH 45215
Preparer
Mark Reder
Phone
5137714100
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization's management has evaluated the support for its tax positions taken and determined no material uncertainties exist that would require disclosure or provision for the effects of uncertain tax positions for the year ended december 31, 2014

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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01855
IRS990/OfficeExpensesGrp/ProgramServicesAmt08055
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0258
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07004
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt025919
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033181
IRS990/OtherExpensesGrp/Desc0LITIGATION EXPENSE
IRS990/OtherExpensesGrp/Desc1TELEPHONE
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3DEVELOPMENT EXPENSE
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IRS990/OtherExpensesGrp/FundraisingAmt11271
IRS990/OtherExpensesGrp/FundraisingAmt24159
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0969
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IRS990/OtherExpensesGrp/ProgramServicesAmt027790
IRS990/OtherExpensesGrp/ProgramServicesAmt13918
IRS990/OtherExpensesGrp/ProgramServicesAmt22714
IRS990/OtherExpensesGrp/ProgramServicesAmt3108
IRS990/OtherExpensesGrp/TotalAmt027790
IRS990/OtherExpensesGrp/TotalAmt16119
IRS990/OtherExpensesGrp/TotalAmt24411
IRS990/OtherExpensesGrp/TotalAmt34267
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt050000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt076934
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0326836
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IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt03877
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IRS990/PayrollTaxesGrp/TotalAmt036429
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt010052
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IRS990/PrincipalOfficerNm0DAN FALES
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IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/BusinessCd1541100
IRS990/ProgramServiceRevenueGrp/Desc0OHIO PUBLIC DEFENDER CONTRACT
IRS990/ProgramServiceRevenueGrp/Desc1LITIGATION FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115000
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115000
IRS990/ProgSrvcAccomActy2Grp/Desc0DECARCERATION PROJECT: SAFELY AND SUBSTANTIALLY REDUCING THE SIZE AND RACIAL DISPARITY OF THE STATE PRISON POPULATION. THIS PROJECT IS LEGISLATIVE AND POLICY ADVOCACY, AND RESEARCH. OUR WORK IN 2014 PRIMARILY INVOLVED COLLABORATING AND PLANNING WITH GRASSROOTS ORGANIZERS ACROSS OHIO.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HUMAN RIGHTS IN PRISON PROJECT: PROTECTING THE HUMAN RIGHTS AND DIGNITY OF INCARCERATED PEOPLE. THIS PROJECT PROVIDES PRISONERS WITH LEGAL REPRESENTATION AND ADVOCACY TO ADDRESS VIOLATIONS SUCH AS THE DENIAL OF HEALTHCARE AND INFRINGEMENT OF RELIGIOUS RIGHTS. PART OF THIS PROGRAM INCLUDES OUR CONSTITUTIONAL LITIGATION CLINIC, WHICH WE RUN IN PARTNERSHIP WITH NORTHERN KENTUCKY UNIVERSITYS SALMON P. CHASE COLLEGE OF LAW. WE TAUGHT 6 THIRD-YEAR LAW STUDENTS ABOUT CIVIL RIGHTS LITIGATION THROUGH REAL CASES WITH OUR INMATE CLIENTS, IN STATE AND FEDERAL COURT.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt015000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0741819
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03531
IRS990/PYOtherExpensesAmt0198537
IRS990/PYOtherRevenueAmt06711
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IRS990/ReconcilationRevenueExpnssAmt018238
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0737284
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0891790
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IRS990ScheduleA/TotalSupportAmt03914638
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearAmt027436
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IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0127708
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0114974
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IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt027852
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt031192
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt0138266
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IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0718254
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IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt027436
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt027436
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt089320
IRS990ScheduleD/DonatedServicesUseFcltsAmt089320
IRS990ScheduleD/EquipmentGrp/BookValueAmt04240
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019166
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023406
IRS990ScheduleD/ExpensesNotReportedAmt089320
IRS990ScheduleD/ExpensesSubtotalAmt0741672
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueSubtotalAmt0759910
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MANAGEMENT HAS EVALUATED THE SUPPORT FOR ITS TAX POSITIONS TAKEN AND DETERMINED NO MATERIAL UNCERTAINTIES EXIST THAT WOULD REQUIRE DISCLOSURE OR PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2014

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