Civic Intelligence

Center for Community Justice Incorporated

990 • Fiscal year 2015 • EIN 35-1620204

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 14, 2015

121 S 3rd StElkhart, IN 46516

(574) 295-6149

Siviq Scores

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

Liabilities / Assets

74th percentile

0.07x

Higher debt load relative to assets than 74% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

75th percentile

0.05x

Higher debt load relative to revenue than 75% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

26th percentile

-7.4%

Higher net margin than 26% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

91st percentile

$44,977

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • 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

$247,768

No earlier filing loaded for comparison.

Net Assets

$230,124

No earlier filing loaded for comparison.

Liabilities

$17,644

No earlier filing loaded for comparison.

Revenue

$385,237

No earlier filing loaded for comparison.

Expenses

$413,916

No earlier filing loaded for comparison.

Net Income

-$28,679

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.

$400K$300K$200K$100K$0Assets 2015: $247,768Liabilities 2015: $17,644Net Assets 2015: $230,1242015Assets 2016: $212,685Liabilities 2016: $10,705Net Assets 2016: $201,9802016Assets 2017: $328,730Liabilities 2017: $35,283Net Assets 2017: $293,4472017Assets 2018: $306,865Liabilities 2018: $25,274Net Assets 2018: $281,5912018Assets 2019: $204,017Liabilities 2019: $12,432Net Assets 2019: $191,5852019Assets 2020: $177,185Liabilities 2020: $41,652Net Assets 2020: $135,5332020Assets 2021: $148,240Liabilities 2021: $39,152Net Assets 2021: $109,0882021Assets 2022: $145,249Liabilities 2022: $27,188Net Assets 2022: $118,0612022Assets 2023: $108,554Liabilities 2023: $86,215Net Assets 2023: $22,3392023Assets 2024: $104,627Liabilities 2024: $64,279Net Assets 2024: $40,3482024

Highlighted filing

2015

Assets$247,768
Liabilities$17,644
Net Assets$230,124

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $385,237Expenses 2015: $413,916Net Income 2015: -$28,6792015Revenue 2016: $359,255Expenses 2016: $387,399Net Income 2016: -$28,1442016Revenue 2017: $407,917Expenses 2017: $316,450Net Income 2017: $91,4672017Revenue 2018: $366,092Expenses 2018: $377,948Net Income 2018: -$11,8562018Revenue 2019: $311,444Expenses 2019: $401,450Net Income 2019: -$90,0062019Revenue 2020: $375,321Expenses 2020: $431,373Net Income 2020: -$56,0522020Revenue 2021: $465,458Expenses 2021: $491,903Net Income 2021: -$26,4452021Revenue 2022: $490,901Expenses 2022: $481,928Net Income 2022: $8,9732022Revenue 2023: $327,515Expenses 2023: $423,237Net Income 2023: -$95,7222023Revenue 2024: $479,909Expenses 2024: $461,900Net Income 2024: $18,0092024

Highlighted filing

2015

Revenue$385,237
Expenses$413,916
Net Income-$28,679
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 14, 2015
Return Version
2014v6.0
Gross Receipts
$387,762
Mission and Program Overview

Mission

Provide programs based on principles of restorative justice which strengthen community safety, provides support and compensation for victims, aids in the restoration of offenders, and promotes reconciliation in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$128,600$110,065▼ $18,535
Land, Buildings, and Equipment, Net$98,523$90,140▼ $8,383
Pledges and Grants Receivable$12,433$16,058▲ $3,625
Accounts Receivable$9,805$9,548▼ $257
Cash and Non-Interest-Bearing Accounts$8,754$9,414▲ $660
Prepaid Expenses and Deferred Charges$6,093$4,426▼ $1,667
Total Assets$272,343$247,768▼ $24,575
Other Assets Total$8,135$8,117▼ $18
Liabilities
Accounts Payable and Accrued Expenses$8,654$10,172▲ $1,518
Other Liabilities$4,886$7,472▲ $2,586
Total Liabilities$13,540$17,644▲ $4,104
Net Assets / Fund Balance
Unrestricted Net Assets$253,396$229,240▼ $24,156
Temporarily Rstr Net Assets$5,407$884▼ $4,523
Total Net Assets Fund Balance$258,803$230,124▼ $28,679
Total Liabilities and Net Assets / Fund Balance$272,343$247,768▼ $24,575

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$33,013$105,637$138,650
Other Land Buildings$2,321$101,363$103,684
Buildings$23,806$63,194$87,000
Land$31,000-$31,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$8,135-▲ $29$47$8,117
2013$7,124-▲ $1,057$46$8,135
2012$6,448-▲ $780$104$7,124
2011$6,966-▼ $80$88$6,448
2010$6,197-▲ $1,232$88$6,966
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Connie CaicerosExecutive DiFT$36,138$8,839$44,977

Board Members and Trustees

NameTitle
Steve BradenPresident
Bill SchweinzgerBoard Member
Brad RogersBoard Member
Elias GarciaBoard Member
James TaylorBoard Member
Jennifer TinsleyBoard Member
Kristi OsterdayBoard Member
Lynn MillerBoard Member
Beverly PetersSecretary
Marritt LehmanTreasurer
David BallVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$291,149
Program Service Revenue
$80,624
Investment Income
$182
Other Revenue
$13,282
All Other Contributions
$42,040
Change in Net Assets
$-28,679

Audited Revenue Reconciliation

Revenue per Audited Statements
$385,237
Revenue Not Reported on Form 990
$2,525
Total Revenue per Audited Statements
$387,762
Total Revenue per Form 990
$385,237
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$330,647
Other Expenses$83,269
Total Fundraising Expense$15,852
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$224,873$12,876$3,418$241,167
Current Officers, Directors, Trustees, and Key Employees$18,069$9,035$9,035$36,139
Other Employee Benefits$30,922$946$1,201$33,069
Payroll Taxes$17,562$1,723$987$20,272
Occupancy$3,986$8,811-$12,797
Insurance$8,010$4,748-$12,758
Fees for Services Accounting-$11,330-$11,330
Office Expenses$4,064$5,121$1,054$10,239
Depreciation Depletion-$8,383-$8,383
Fees for Services Other$2,301$400-$2,701
Conferences and Meetings$1,008$1,077$57$2,142
Other Expenses$327$1,738$100$2,065
Total Functional Expenses$326,624$71,440$15,852$413,916

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$416,441
Expenses per Audited Statements$413,916
Total Expenses per Form 990$413,916
Expenses Not Reported on Form 990$2,525
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,607
Fundraising Direct Expenses$2,525
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Others$7,472
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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

The form 990 is distributed to the governing board members and is accepted by vote before the 990 is submitted to the irs.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Center for Community Justice Inc
EIN
35-1620204
Phone
5742956149
Address
121 S 3RD ST, ELKHART, IN 46516

Signing Officer

Name
Connie Caiceros
Title
Executive Director
Phone
5742956149
Signed
2015-12-14

Organization Details

Principal Officer
Connie Caiceros Executive Director
Formed
1984
Legal Domicile
In
Voting Board Members
11
Independent Board Members
10
Employees
20
Volunteers
86

Preparer

Firm
Cornerstone CPA Group Llp
Address
3160 WINDSOR CT, ELKHART, IN 46514-5556
Preparer
Leanne K Mckee CPA
Phone
5742628886
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Provide programs based on principles of restorative justice which strengthen community safety, provides support and compensation for victims, aids in the restoration of offenders, and promotes reconciliation in the community.

Form 990, Page 2, Part III, Line 4D

Community mediation program (cmp) - cmp provides mediation services to parties who will work out their problems and find a mutually satisfactory solution without the need for a trial. Thinking for a change (t4c) - t4c curriculum uses as its core, a problem solving program embellished by both cognitive restructuring and social skills interventions. Cognitive restructuring concepts are introduced and emphasized during the initial 11 lessons of the program, along with targeted critical social skills which support the cognitive restructuring process. This is followed by lessons teaching problem solving techniques, again supported by appropriate social skills to embellish the concept. Victim impact panel (vip) - vip volunteers, those who caused accidents while under the influence, speak to the consequences of impaired driving to people who have been charged with driving while under the influence. Family mediation program (fmp) - provided for families working through issues of custody and divorce based on the coorperative parenting model. Fmp provides an affordable opporunity for parents to devise a framework to resolve logistical and emotional issues that adversely impact their families. Transitional coaching program - the transitional coaching provides volunteer mentors to support people who are transitioning back into elkhart county from the indiana department of corrections.

Form 990, Part XI, Line 9

Direct fundraising expenses 2,525 direct fundraising expenses -2,525

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Donors give money to the community foundation & then the organization requests grants from the foundation.

Schedule D, Page 4, Part XI, Line 2D

Direct fundraising expenses 2,525

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expenses 2,525

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IRS990/PrincipalOfficerNm0CONNIE CAICEROS EXECUTIVE DIRECTOR
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IRS990/ProgramServiceRevenueGrp/Desc0MEDIATION
IRS990/ProgramServiceRevenueGrp/Desc1COMMUNITY SERVICE
IRS990/ProgramServiceRevenueGrp/Desc2VICTIM IMPACT PANEL
IRS990/ProgramServiceRevenueGrp/Desc3THINKING FOR A CHANGE
IRS990/ProgramServiceRevenueGrp/Desc4VICTIM RESTITUTION
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY SERVICE RESTITUTION PROGRAM - THIS PROGRAM PROVIDES A STRUCTURED MEANINGFUL WAY TO REINTEGRATE OFFENDERS INTO THE COMMUNITY AND HELPS THEM PAY BACK THE COMMUNITY FOR THE HARM THEY HAVE DONE. THIS PROGRAM PROVIDES ELKHART COUNTY JUDGES AN ALTERNATIVE SENTENCING OPTION FOR NON VIOLENT OFFENDERS THROUGH WHICH THEY ARE HELD ACCOUNTABLE TO TAKE PRO ACTIVE STEPS TOWARD MAKING THINGS RIGHT WITH THEIR COMMUNITY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0READING FOR LIFE (RFL) - YOUTH ARE REFERRED AND PLACED IN SMALL READING GROUPS BASED ON READING LEVEL. EACH GROUP SELECTS AN APPROVED NOVEL. OVER 12 WEEKS, TWO TRAINED MENTORS TEACH ABOUT VIRTUE ETHICS AND GUIDE READING DISCUSSIONS ON THE VIRTUES EXHIBITED THROUGHOUT THE NOVEL: JUSTICE, PRUDENCE, TEMPERANCE, FORTITUDE, FIDELITY, HOPE, AND CHARITY. YOUTH WRITE WEEKLY JOURNAL ENTRIES ABOUT SITUATIONS IN WHICH THEY HAVE ACTED VIRTUOUSLY OR NOT VIRTUOUSLY. TOWARD THE END OF THE PROGRAM EACH GROUP CHOOSES A COMMUNITY SERVICE PROJECT THAT IS GENERALLY RELATED TO THE NOVEL. IN A FINAL PRESENTATION TO THEIR PARENTS, YOUTH GIVE A SUMMARY OF THE NOVEL, OFFER DESCRIPTIONS OF THE SEVEN VIRTUES AND GIVE EXAMPLES OF EACH FROM THE BOOK, AND THEN SHARE ABOUT THEIR OWN PERSONAL GROWTH DURING THE PROGRAM.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0340
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMUNITY MEDIATION PROGRAM (CMP) - CMP PROVIDES MEDIATION SERVICES TO PARTIES WHO WILL WORK OUT THEIR PROBLEMS AND FIND A MUTUALLY SATISFACTORY SOLUTION WITHOUT THE NEED FOR A TRIAL. THINKING FOR A CHANGE (T4C) - T4C CURRICULUM USES AS ITS CORE, A PROBLEM SOLVING PROGRAM EMBELLISHED BY BOTH COGNITIVE RESTRUCTURING AND SOCIAL SKILLS INTERVENTIONS. COGNITIVE RESTRUCTURING CONCEPTS ARE INTRODUCED AND EMPHASIZED DURING THE INITIAL 11 LESSONS OF THE PROGRAM, ALONG WITH TARGETED CRITICAL SOCIAL SKILLS WHICH SUPPORT THE COGNITIVE RESTRUCTURING PROCESS. THIS IS FOLLOWED BY LESSONS TEACHING PROBLEM SOLVING TECHNIQUES, AGAIN SUPPORTED BY APPROPRIATE SOCIAL SKILLS TO EMBELLISH THE CONCEPT. VICTIM IMPACT PANEL (VIP) - VIP VOLUNTEERS, THOSE WHO CAUSED ACCIDENTS WHILE UNDER THE INFLUENCE, SPEAK TO THE CONSEQUENCES OF IMPAIRED DRIVING TO PEOPLE WHO HAVE BEEN CHARGED WITH DRIVING WHILE UNDER THE INFLUENCE. FAMILY MEDIATION PROGRAM (FMP) - PROVIDED FOR FAMILIES WORKING THROUGH ISSUES OF CUSTODY AND DIVORCE BASED ON THE COORPERATIVE PARENTING MODEL. FMP PROVIDES AN AFFORDABLE OPPORUNITY FOR PARENTS TO DEVISE A FRAMEWORK TO RESOLVE LOGISTICAL AND EMOTIONAL ISSUES THAT ADVERSELY IMPACT THEIR FAMILIES. TRANSITIONAL COACHING PROGRAM - THE TRANSITIONAL COACHING PROVIDES VOLUNTEER MENTORS TO SUPPORT PEOPLE WHO ARE TRANSITIONING BACK INTO ELKHART COUNTY FROM THE INDIANA DEPARTMENT OF CORRECTIONS.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS HELD FOR OTHERS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DONORS GIVE MONEY TO THE COMMUNITY FOUNDATION & THEN THE ORGANIZATION REQUESTS GRANTS FROM THE FOUNDATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES 2,525
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 2,525
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D

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