Civic Intelligence

Safe & Just Michigan

990 • Fiscal year 2018 • EIN 38-3520445

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 28, 2019

521 Seymour AveLansing, MI 48933

(517) 482-7753

Siviq Scores

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

Liabilities / Assets

41st percentile

0.04x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

37th percentile

0.05x

Higher debt load relative to revenue than 37% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

88th percentile

41%

Higher net margin than 88% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

53rd percentile

$69,883

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

97th percentile

134%

Faster asset growth than 97% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

43%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,443,710

Up $827,533 (+134%) from 2017

Net Assets

Up

$1,378,933

Up $806,775 (+141%) from 2017

Liabilities

Up

$64,777

Up $20,758 (+47%) from 2017

Revenue

Up

$1,374,981

Up $414,353 (+43%) from 2017

Expenses

Up

$813,206

Up $6,447 (+0.8%) from 2017

Net Income

Up

$561,775

Up $407,906 (+265%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $94,685Liabilities 2011: $0Net Assets 2011: $94,6852011Assets 2012: $36,172Liabilities 2012: $02012Assets 2013: $253,460Liabilities 2013: $0Net Assets 2013: $253,4602013Assets 2014: $192,600Liabilities 2014: $0Net Assets 2014: $192,6002014Assets 2015: $48,328Liabilities 2015: $0Net Assets 2015: $48,3282015Assets 2016: $461,315Liabilities 2016: $42,629Net Assets 2016: $418,6862016Assets 2017: $616,177Liabilities 2017: $44,019Net Assets 2017: $572,1582017Assets 2018: $1,443,710Liabilities 2018: $64,777Net Assets 2018: $1,378,9332018Assets 2019: $1,509,977Liabilities 2019: $80,491Net Assets 2019: $1,429,4862019Assets 2020: $1,930,877Liabilities 2020: $82,268Net Assets 2020: $1,848,6092020Assets 2021: $2,081,586Liabilities 2021: $113,483Net Assets 2021: $1,968,1032021Assets 2022: $2,708,343Liabilities 2022: $95,035Net Assets 2022: $2,613,3082022Assets 2023: $3,161,034Liabilities 2023: $142,132Net Assets 2023: $3,018,9022023Assets 2024: $1,161,874Liabilities 2024: $75,133Net Assets 2024: $1,086,7412024

Highlighted filing

2018

Assets$1,443,710
Liabilities$64,777
Net Assets$1,378,933

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $177,5922011Revenue 2012: $83,954Expenses 2012: $142,467Net Income 2012: -$58,5132012Revenue 2013: $451,076Expenses 2013: $233,788Net Income 2013: $217,2882013Revenue 2014: $214,437Expenses 2014: $275,297Net Income 2014: -$60,8602014Revenue 2015: $152,468Expenses 2015: $296,740Net Income 2015: -$144,2722015Revenue 2016: $953,080Expenses 2016: $668,245Net Income 2016: $284,8352016Revenue 2017: $960,628Expenses 2017: $806,759Net Income 2017: $153,8692017Revenue 2018: $1,374,981Expenses 2018: $813,206Net Income 2018: $561,7752018Revenue 2019: $1,411,234Expenses 2019: $1,360,681Net Income 2019: $50,5532019Revenue 2020: $1,664,671Expenses 2020: $1,245,548Net Income 2020: $419,1232020Revenue 2021: $1,734,601Expenses 2021: $1,615,107Net Income 2021: $119,4942021Revenue 2022: $2,507,766Expenses 2022: $1,962,561Net Income 2022: $545,2052022Revenue 2023: $3,933,727Expenses 2023: $3,528,133Net Income 2023: $405,5942023Revenue 2024: $613,045Expenses 2024: $2,550,564Net Income 2024: -$1,937,5192024

Highlighted filing

2018

Revenue$1,374,981
Expenses$813,206
Net Income$561,775
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 28, 2019
Return Version
2018v3.1
Gross Receipts
$1,375,660
Mission and Program Overview

Mission

Works to advance policies that end michigan's overuse of incarceration and promotes community safety and healing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$455,157$1,279,458▲ $824,301
Accounts Receivable$395,000$150,000▼ $245,000
Land, Buildings, and Equipment, Net$4,034$7,309▲ $3,275
Prepaid Expenses and Deferred Charges$6,730$6,730→ $0
Cash and Non-Interest-Bearing Accounts$256$213▼ $43
Total Assets$861,177$1,443,710▲ $582,533
Liabilities
Accounts Payable and Accrued Expenses$44,019$64,777▲ $20,758
Total Liabilities$44,019$64,777▲ $20,758
Net Assets / Fund Balance
Unrestricted Net Assets$589,883$921,308▲ $331,425
Temporarily Rstr Net Assets$227,275$457,625▲ $230,350
Total Net Assets Fund Balance$817,158$1,378,933▲ $561,775
Total Liabilities and Net Assets / Fund Balance$861,177$1,443,710▲ $582,533

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,309$12,636$19,945
Compensation and Service Providers

Employees

NameTitleBaseTotal
Laura SagerExecutive Di$69,883$69,883

Board Members and Trustees

NameTitle
Kathleen SchaeferPresident
Anna KohnDirector
Brad WilliamsDirector
Eileen HayesDirector
Gary AshbyDirector
Lisa BriggsDirector
Michael ReaganDirector
Monica JahnerDirector
Richard StapletonDirector
Robert BrownDirector
Shari WareDirector
John CooperExecutive Di
Ronald BretzSecretary
William TregeaTreasurer
Michael VizenaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,364,569
Program Service Revenue
$4,205
Investment Income
$5,528
Other Revenue
$679
All Other Contributions
$1,364,569
Change in Net Assets
$561,775

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,374,981
Total Revenue per Audited Statements
$1,374,981
Total Revenue per Form 990
$1,374,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$534,549
Other Expenses$268,657
Total Fundraising Expense$28,517
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$324,009$79,053$25,891$428,953
Fees for Services Other$120,497$15,610-$136,107
Current Officers, Directors, Trustees, and Key Employees$53,111$16,772-$69,883
Payroll Taxes$26,999$6,860$1,854$35,713
Occupancy$26,784$4,727-$31,511
Conferences and Meetings$17,719$3,127-$20,846
Office Expenses$16,474$1,545$772$18,791
Information Technology$14,571$2,571-$17,142
Travel$14,051--$14,051
Fees for Services Lobbying$12,520--$12,520
Grants to Domestic Orgs$10,000--$10,000
Fees for Services Accounting-$9,450-$9,450
Insurance$330$1,872-$2,202
Depreciation Depletion-$1,702-$1,702
Other Expenses$306$210-$306
Total Functional Expenses$641,190$143,499$28,517$813,206

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$813,206
Total Expenses per Audited Statements$813,206
Total Expenses per Form 990$813,206
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Detroit Justice CenterDetroit, MI--$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 4

Amdnedments to bylaws were made to: (1)update the organization's stated purposes, to better reflect the organization's mission, (2) update the number of board members to reflect current practice, (3) update the organization's board election procedure to clarify and reflect current policies and procedures, and (4) update and expand the responsibilities of board officers.

Form 990, Page 6, Part VI, Line 6

Membership is accomplished by completing a membership form in person at an event, online or by mail.

Form 990, Page 6, Part VI, Line 7A

General members vote on the board of directors at the annual meeting. The nominating committee presents a slate of candidates. In order to be considered, individuals must present a biographical statement to the board by a fixed date in advance of the meeting and must identify the seat they wish to fill.

Form 990, Page 6, Part VI, Line 7B

Members approve changes to bylaws.

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed and approved by exec. Director and approved by the executive board.

Form 990, Page 6, Part VI, Line 12C

Board members are provided with the conflict of interest policy annually. The sjm administation and finance committee reviews the financial transactions and ensures there is not conflict of interest.

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

The board approves compensation for the exec. Director.

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

Exec director approves pay for employees within employee policy guidelines established by the board.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Safe and Just Michigan
EIN
38-3520445
Phone
5174827753
Address
521 SEYMOUR AVE, LANSING, MI 48933

Signing Officer

Name
John Cooper
Title
Executive Director
Phone
5174827753
Signed
2019-06-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Cooper
Formed
2000
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
20

Preparer

Firm
Layton & Richardson Pc
Address
1000 COOLIDGE RD, EAST LANSING, MI 48823-2469
Preparer
Vickie L Crouch
Phone
5173321900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contractual 133,017 25,060 0 rcl to accounting 0 -9,450 0 rcl to lobbying -12,520 0 0 total 120,497 15,610 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization evaluates all significant tax positions on a more- likely-than-not threshold as required by u.s. Generally-accepted accounting principles. As of december 31, 2018 and 2017, the organization does not believe that it has taken any position that would require the recording of any additional tax liability nor does it believe that there are unrealized tax benefits that would either increase or decrease within the next twelve months. Safe & just michigan's tax returns are subject to examination by the appropriate taxing jurisdictions. At december 31, 2018, the organization's federal tax returns generally remain open for the last three years.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION EVALUATES ALL SIGNIFICANT TAX POSITIONS ON A MORE- LIKELY-THAN-NOT THRESHOLD AS REQUIRED BY U.S. GENERALLY-ACCEPTED ACCOUNTING PRINCIPLES. AS OF DECEMBER 31, 2018 AND 2017, THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY POSITION THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. SAFE & JUST MICHIGAN'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. AT DECEMBER 31, 2018, THE ORGANIZATION'S FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0DETROIT JUSTICE CENTER
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01420 WASHINGTON BLVD SUITE 301
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DETROIT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMDNEDMENTS TO BYLAWS WERE MADE TO: (1)UPDATE THE ORGANIZATION'S STATED PURPOSES, TO BETTER REFLECT THE ORGANIZATION'S MISSION, (2) UPDATE THE NUMBER OF BOARD MEMBERS TO REFLECT CURRENT PRACTICE, (3) UPDATE THE ORGANIZATION'S BOARD ELECTION PROCEDURE TO CLARIFY AND REFLECT CURRENT POLICIES AND PROCEDURES, AND (4) UPDATE AND EXPAND THE RESPONSIBILITIES OF BOARD OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IS ACCOMPLISHED BY COMPLETING A MEMBERSHIP FORM IN PERSON AT AN EVENT, ONLINE OR BY MAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GENERAL MEMBERS VOTE ON THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. THE NOMINATING COMMITTEE PRESENTS A SLATE OF CANDIDATES. IN ORDER TO BE CONSIDERED, INDIVIDUALS MUST PRESENT A BIOGRAPHICAL STATEMENT TO THE BOARD BY A FIXED DATE IN ADVANCE OF THE MEETING AND MUST IDENTIFY THE SEAT THEY WISH TO FILL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS APPROVE CHANGES TO BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS REVIEWED AND APPROVED BY EXEC. DIRECTOR AND APPROVED BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS ARE PROVIDED WITH THE CONFLICT OF INTEREST POLICY ANNUALLY. THE SJM ADMINISTATION AND FINANCE COMMITTEE REVIEWS THE FINANCIAL TRANSACTIONS AND ENSURES THERE IS NOT CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD APPROVES COMPENSATION FOR THE EXEC. DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EXEC DIRECTOR APPROVES PAY FOR EMPLOYEES WITHIN EMPLOYEE POLICY GUIDELINES ESTABLISHED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9CONTRACTUAL 133,017 25,060 0 RCL TO ACCOUNTING 0 -9,450 0 RCL TO LOBBYING -12,520 0 0 TOTAL 120,497 15,610 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.08$1.09$0.61$2.55$1.94
2023Detailed filing. Detailed filing data is available for this year.$3.16$0.14$3.02$3.93$3.53$0.41
2022Detailed filing. Detailed filing data is available for this year.$2.71$0.10$2.61$2.51$1.96$0.55
2021Detailed filing. Detailed filing data is available for this year.$2.08$0.11$1.97$1.73$1.62$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.93$0.08$1.85$1.66$1.25$0.42
2019Detailed filing. Detailed filing data is available for this year.$1.51$0.08$1.43$1.41$1.36$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.44$0.06$1.38$1.37$0.81$0.56
2017Summary only. Only limited summary data is available for this year.$0.62$0.04$0.57$0.96$0.81$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.46$0.04$0.42$0.95$0.67$0.28
2015Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.15$0.30$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.21$0.28$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.45$0.23$0.22
2012Summary only. Only limited summary data is available for this year.$0.04$0.00$0.08$0.14$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.18