Civic Intelligence

Chicago Legal Advocacy for Incarcerated Mothers

990 • Fiscal year 2014 • EIN 36-3533031

Jul 01, 2013 to Jun 30, 2014 • Filed on Mar 03, 2015

740 N Milwaukee60642

(312) 738-2452

Siviq Scores

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

Liabilities / Assets

90th percentile

0.59x

Higher debt load relative to assets than 90% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

75th percentile

0.05x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

97th percentile

$83,925

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

5th percentile

-68%

Faster asset growth than 5% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 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

Down

$30,618

Down $64,190 (-68%) from 2013

Net Assets

Down

$12,700

Down $62,018 (-83%) from 2013

Liabilities

Down

$17,918

Down $2,172 (-11%) from 2013

Revenue

$396,971

No earlier filing loaded for comparison.

Expenses

Up

$458,989

Up $118,213 (+35%) from 2013

Net Income

-$62,018

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.

$300K$200K$100K$0Assets 2012: $214,670Liabilities 2012: $14,445Net Assets 2012: $200,2252012Assets 2013: $94,808Liabilities 2013: $20,090Net Assets 2013: $74,7182013Assets 2014: $30,618Liabilities 2014: $17,918Net Assets 2014: $12,7002014

Highlighted filing

2014

Assets$30,618
Liabilities$17,918
Net Assets$12,700

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $261,0772012Expenses 2013: $340,7762013Revenue 2014: $396,971Expenses 2014: $458,989Net Income 2014: -$62,0182014

Highlighted filing

2014

Revenue$396,971
Expenses$458,989
Net Income-$62,018
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Mar 3, 2015
Return Version
2013v4.0
Gross Receipts
$427,826
Mission and Program Overview

Mission

Legal services on family law and grassroots advocacy activities for incarcerated and formerly incarcerated mothers and their families

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$32,500$22,500▼ $10,000
Investments in Publicly Traded Securities$4,564$5,684▲ $1,120
Intangible Assets$3,080--
Land, Buildings, and Equipment, Net$1,610$1,463▼ $147
Cash and Non-Interest-Bearing Accounts$45,531$559▼ $44,972
Prepaid Expenses and Deferred Charges$7,523$412▼ $7,111
Total Assets$94,808$30,618▼ $64,190
Liabilities
Accounts Payable and Accrued Expenses$20,090$17,918▼ $2,172
Total Liabilities$20,090$17,918▼ $2,172
Net Assets / Fund Balance
Temporarily Rstr Net Assets$84,663$32,123▼ $52,540
Unrestricted Net Assets$-9,945$-19,423▼ $9,478
Total Net Assets Fund Balance$74,718$12,700▼ $62,018
Total Liabilities and Net Assets / Fund Balance$94,808$30,618▼ $64,190

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,463$78,190-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary MortenInterim E DFT$83,925$83,925

Board Members and Trustees

NameTitle
Andrea HallPresident
Brenda ParkerDirector
Imi RashidDirector
Thomas SouleDirector
LaurenMistretta, Director
Joy WrightSecretary
Andrea RailaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$366,902
Program Service Revenue
$0
Investment Income
$191
Other Revenue
$29,878
All Other Contributions
$366,902
Change in Net Assets
$-62,018

Audited Revenue Reconciliation

Revenue per Audited Statements
$396,971
Total Revenue per Audited Statements
$396,971
Total Revenue per Form 990
$396,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,652
Salaries, Compensation, and Employee Benefits$180,337
Total Fundraising Expense$40,928
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$114,939$34,925$20,129$169,993
Current Officers, Directors, Trustees, and Key Employees$56,319$17,113$9,863$83,295
Other Salaries and Wages$66,762$3,986-$70,748
Occupancy$34,368$6,861$5,757$46,986
Other Employee Benefits$19,228$1,102$303$20,633
Information Technology$6,601$1,318$1,106$9,025
Fees for Services Accounting$4,395$1,335$770$6,500
Fees for Services Legal$6,183--$6,183
All Other Expenses$3,302$2,042$457$5,801
Conferences and Meetings$3,764$1,953-$5,717
Payroll Taxes$5,275$302$84$5,661
Office Expenses$3,321$956$289$4,566
Insurance$2,730$545$457$3,732
Other Expenses---$1,036
Interest-$721-$721
Depreciation Depletion$447$27-$474
Total Functional Expenses$341,752$76,309$40,928$458,989

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$458,989
Total Expenses per Audited Statements$458,989
Total Expenses per Form 990$458,989
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$59,950
Fundraising Direct Expenses$30,855
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$59,950$59,950$30,855$29,095
Total Events$59,950$59,950$30,855$29,095
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
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

Part VI - Line 12C

Process to monitor transactions for conflict of interest claim maintains a written conflict of interest (coi) policy which is reviewed by the board of directors (bod) and modified as required.

Part VI - Line 12C Continued

The bod and all employees of the organization are required to certify annually that they have read and understand the the coi policy and submit a written questionaire each year disclosing any known conflicts.

Part VI-line 12C Continued

The responses to the questionaires are reviewed by the executive director. On an annual basis the bod finance committee reviews potential conflicts to determine whether any actual conflicts exist.

Part VI-line 15A & 15B

Part vi-line 15a & 15b-compensation review the organizations bod determines the compensation for the executive director and all key employees.

Part VI - Line 15A & 15B Continued

The bod compares compensation packages for not less than six other charitable organizations of similar size, geography and mission. Based on this information the compensation is approved by the entire board.

Part VI-line 15A & 15B Continued

Annual increases are also reviewws and approved by the board.

Part VI - Line 19

Part vi - line 19 - documents made available to the public the organizations governing documents, conflict of interest policy and annual financial statements are made available to the general public on written request.

Filing and Contact Details

Filer

EIN
36-3533031
Phone
3127382452

Signing Officer

Name
Andrea Raila
Title
Director
Signed
2015-03-03
Discuss with paid preparer
No

Organization Details

Principal Officer
Mary Morten
Formed
1987
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
8

Preparer

Preparer
George J Bilek
Phone
8474946663
Supplemental Narrative

Additional Explanations

Part I - Line 22

Part i - line 22 - net assets restricted and unrestricted the following paragraph describes the amount of the organizations net assets that were unrestricted and temporarily restricted as of the end of the year:

Part I - Line 22 Continued

Unrestricted net assets for 2013 and 2012 were ($19,423) and ($9,945). Temporarily restricted net assets for 2013 and 2012 were $32,123 and $$84,163. Total net assets for 2013 and 2012 were $12,700 and $74,718.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART I - LINE 22 - NET ASSETS RESTRICTED AND UNRESTRICTED THE FOLLOWING PARAGRAPH DESCRIBES THE AMOUNT OF THE ORGANIZATIONS NET ASSETS THAT WERE UNRESTRICTED AND TEMPORARILY RESTRICTED AS OF THE END OF THE YEAR:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNRESTRICTED NET ASSETS FOR 2013 AND 2012 WERE ($19,423) AND ($9,945). TEMPORARILY RESTRICTED NET ASSETS FOR 2013 AND 2012 WERE $32,123 AND $$84,163. TOTAL NET ASSETS FOR 2013 AND 2012 WERE $12,700 AND $74,718.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROCESS TO MONITOR TRANSACTIONS FOR CONFLICT OF INTEREST CLAIM MAINTAINS A WRITTEN CONFLICT OF INTEREST (COI) POLICY WHICH IS REVIEWED BY THE BOARD OF DIRECTORS (BOD) AND MODIFIED AS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOD AND ALL EMPLOYEES OF THE ORGANIZATION ARE REQUIRED TO CERTIFY ANNUALLY THAT THEY HAVE READ AND UNDERSTAND THE THE COI POLICY AND SUBMIT A WRITTEN QUESTIONAIRE EACH YEAR DISCLOSING ANY KNOWN CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE RESPONSES TO THE QUESTIONAIRES ARE REVIEWED BY THE EXECUTIVE DIRECTOR. ON AN ANNUAL BASIS THE BOD FINANCE COMMITTEE REVIEWS POTENTIAL CONFLICTS TO DETERMINE WHETHER ANY ACTUAL CONFLICTS EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PART VI-LINE 15A & 15B-COMPENSATION REVIEW THE ORGANIZATIONS BOD DETERMINES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND ALL KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOD COMPARES COMPENSATION PACKAGES FOR NOT LESS THAN SIX OTHER CHARITABLE ORGANIZATIONS OF SIMILAR SIZE, GEOGRAPHY AND MISSION. BASED ON THIS INFORMATION THE COMPENSATION IS APPROVED BY THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ANNUAL INCREASES ARE ALSO REVIEWWS AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PART VI - LINE 19 - DOCUMENTS MADE AVAILABLE TO THE PUBLIC THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND ANNUAL FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC ON WRITTEN REQUEST.
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