Civic Intelligence

John Howard Association

990 • Fiscal year 2023 • EIN 36-2167739

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 16, 2024

70 E Lake St Ste 410Chicago, IL 60601-5981

(312) 291-9183

Siviq Scores

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

Liabilities / Assets

76th percentile

0.32x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.47x

Higher debt load relative to revenue than 79% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

85th percentile

36%

Higher net margin than 85% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$145,000

Higher top officer pay than 82% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

27th percentile

-2.8%

Faster asset growth than 27% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

87th percentile

64%

Faster revenue growth than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,807,821

Down $51,580 (-2.8%) from 2022

Net Assets

Up

$1,231,749

Up $443,742 (+56%) from 2022

Liabilities

Down

$576,072

Down $495,322 (-46%) from 2022

Revenue

Up

$1,234,240

Up $482,527 (+64%) from 2022

Expenses

Up

$792,770

Up $182,730 (+30%) from 2022

Net Income

Up

$441,470

Up $299,797 (+212%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $818,501Liabilities 2015: $433,151Net Assets 2015: $385,3502015Assets 2016: $821,584Liabilities 2016: $412,548Net Assets 2016: $409,0362016Assets 2017: $812,823Liabilities 2017: $240,283Net Assets 2017: $572,5402017Assets 2018: $626,062Liabilities 2018: $78,781Net Assets 2018: $547,2812018Assets 2019: $463,194Liabilities 2019: $46,090Net Assets 2019: $417,1042019Assets 2020: $937,930Liabilities 2020: $389,116Net Assets 2020: $548,8142020Assets 2021: $968,142Liabilities 2021: $319,852Net Assets 2021: $648,2902021Assets 2022: $1,859,401Liabilities 2022: $1,071,394Net Assets 2022: $788,0072022Assets 2023: $1,807,821Liabilities 2023: $576,072Net Assets 2023: $1,231,7492023Assets 2024: $1,595,529Liabilities 2024: $254,240Net Assets 2024: $1,341,2892024

Highlighted filing

2023

Assets$1,807,821
Liabilities$576,072
Net Assets$1,231,749

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $692,041Expenses 2015: $607,973Net Income 2015: $84,0682015Revenue 2016: $639,686Expenses 2016: $616,000Net Income 2016: $23,6862016Revenue 2017: $810,095Expenses 2017: $674,946Net Income 2017: $135,1492017Revenue 2018: $735,031Expenses 2018: $778,098Net Income 2018: -$43,0672018Revenue 2019: $663,973Expenses 2019: $779,870Net Income 2019: -$115,8972019Revenue 2020: $847,906Expenses 2020: $707,531Net Income 2020: $140,3752020Revenue 2021: $739,725Expenses 2021: $645,472Net Income 2021: $94,2532021Revenue 2022: $751,713Expenses 2022: $610,040Net Income 2022: $141,6732022Revenue 2023: $1,234,240Expenses 2023: $792,770Net Income 2023: $441,4702023Revenue 2024: $791,393Expenses 2024: $713,019Net Income 2024: $78,3742024

Highlighted filing

2023

Revenue$1,234,240
Expenses$792,770
Net Income$441,470
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 16, 2024
Return Version
2022v5.0
Gross Receipts
$1,257,671
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$460,500$898,449▲ $437,949
Investments in Publicly Traded Securities$498,479$509,342▲ $10,863
Pledges and Grants Receivable$900,422$400,000▼ $500,422
Prepaid Expenses and Deferred Charges-$30-
Total Assets$1,859,401$1,807,821▼ $51,580
Liabilities
Deferred Revenue$1,025,613$522,381▼ $503,232
Accounts Payable and Accrued Expenses$45,781$53,691▲ $7,910
Total Liabilities$1,071,394$576,072▼ $495,322
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$788,007$1,231,749▲ $443,742
Total Net Assets Fund Balance$788,007$1,231,749▲ $443,742
Total Liabilities and Net Assets / Fund Balance$1,859,401$1,807,821▼ $51,580
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer Vollen-katzExecutive DirectorFT$145,000$145,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$878,996
Program Service Revenue
$0
Investment Income
$8,592
Other Revenue
$346,652
All Other Contributions
$878,996
Change in Net Assets
$441,470

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,234,240
Revenue Not Reported on Form 990
$2,272
Total Revenue per Audited Statements
$1,236,512
Total Revenue per Form 990
$1,234,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$613,914
Other Expenses$178,856
Total Fundraising Expense$31,711
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$362,058$24,137$16,091$402,286
Current Officers, Directors, Trustees, and Key Employees$121,500$8,100$5,400$135,000
Payroll Taxes$38,020$2,535$1,690$42,245
Fees for Services Other$34,183$2,279$1,519$37,981
Pension Plan Contributions$30,945$2,063$1,375$34,383
Occupancy$23,707$1,580$1,054$26,341
Travel$22,800$1,520$1,013$25,333
Office Expenses$16,964$1,131$754$18,849
Other Expenses$12,635$842$562$14,039
All Other Expenses$6,321$422$282$7,025
Insurance$5,597$373$249$6,219
Conferences and Meetings$364$24$16$404
Total Functional Expenses$713,492$47,567$31,711$792,770

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$792,770
Total Expenses per Audited Statements$792,770
Total Expenses per Form 990$792,770
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$172,630
Fundraising Direct Expenses$23,431
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Meeting$172,630$172,630$23,431$149,199
Total Events$172,630$172,630$23,431$149,199
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Deffered Revenue-
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 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 the 990 is reviewed by board members before issuance.

Form 990, Part VI, Line 12C

Explanation of monitoring and enforcement of conflicts the employees and members of the board of directors sign a conflict of interest policy each year which is reviewed by the executive director.

Form 990, Part VI, Line 19

Other organization documents publically available the organizations financial statements are available to the public via the illinois attorney generals website.

Filing and Contact Details

Filer

Filer Name
John Howard Association
EIN
36-2167739
Phone
3122919183
Address
70 E LAKE ST STE 410, CHICAGO, IL 60601-5981

Signing Officer

Name
Paul Titterton
Title
President
Phone
3122919183
Signed
2024-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Titterton
Formed
1901
Legal Domicile
Il
Voting Board Members
20
Independent Board Members
20
Employees
8

Preparer

Firm
Evolve Accounting & Business Services Inc
Address
355 EISENHOWER LANE SOUTH, LOMBARD, IL 60148
Preparer
Michael R Sieczkowski
Phone
8477491851
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Organizaton mission the john howard association of illinois provides public oversight of the states prisons, jails, and juvenile correctional facilities and addresses inmate needs and concerns as it has for over a century. The association promotes fair, humane, and effective sentencing and correctional policies that will lessen the burden on the taxpayers and increase safety in our communities. The association provides illinois citizens and decision-makers with facts and analysis needed to improve state and local criminal and juvenile justice.

Form 990, Part III, Line 4B

Service accomplishments every year, jha communicates with more than 3,000 incarcerated youths, adult prisoners and their family members through letters, phone calls, and interviews during prison inspections about issues they face, such as inadequate healthcare, allegations of staff misconduct and lack of access to legal material.

Form 990, Part III, Line 1

Organizaton mission the john howard association of illinois provides public oversight of the states prisons, jails, and juvenile correctional facilities and addresses inmate needs and concerns as it has for over a century. The association promotes fair, humane, and effective sentencing and correctional policies that will lessen the burden on the taxpayers and increase safety in our communities. The association provides illinois citizens and decision-makers with facts and analysis needed to improve state and local criminal and juvenile justice.

Form 990, Part III, Line 4B

Service accomplishments every year, jha communicates with more than 3,000 incarcerated youths, adult prisoners and their family members through letters, phone calls, and interviews during prison inspections about issues they face, such as inadequate healthcare, allegations of staff misconduct and lack of access to legal material.

Financial Statement Notes

X 2

The organization is exempt from federal and state income taxes under section501c3 of the internal revenue code and is not considered to be a private foundation. It is also required to recognize or derecognize in its financial statements positions taken or expected to be taken in a tax return on a more likely than not threshold.the organization does not believe its financial statements include any uncertain tax positions. The organizations income tax filings for the tax years 2019, and thereafter, remain subject to examination by the internal revenue service.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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