Civic Intelligence

Justice 2000 Inc

990 • Fiscal year 2013 • EIN 39-1985793

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 29, 2014

728 North James Lovell StreetMilwaukee, WI 53233

(414) 270-2970

Siviq Scores

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

Liabilities / Assets

84th percentile

0.26x

Higher debt load relative to assets than 84% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

86th percentile

0.17x

Higher debt load relative to revenue than 86% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

14th percentile

-25%

Higher net margin than 14% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

99th percentile

$138,367

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 32.6% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

29th percentile

-10.0%

Faster asset growth than 29% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$280,633

Down $31,118 (-10.0%) from 2012

Net Assets

Down

$206,500

Down $105,251 (-34%) from 2012

Liabilities

Up

$74,133

Up $74,133 from 2012

Revenue

$425,000

No earlier filing loaded for comparison.

Expenses

Down

$530,251

Down $3,538,412 (-87%) from 2012

Net Income

-$105,251

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.

$800K$600K$400K$200K$0Assets 2011: $607,244Liabilities 2011: $214,366Net Assets 2011: $392,8782011Assets 2012: $311,751Liabilities 2012: $0Net Assets 2012: $311,7512012Assets 2013: $280,633Liabilities 2013: $74,133Net Assets 2013: $206,5002013Assets 2014: $172,029Liabilities 2014: $0Net Assets 2014: $172,0292014Assets 2015: $172,029Liabilities 2015: $0Net Assets 2015: $172,0292015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2013

Assets$280,633
Liabilities$74,133
Net Assets$206,500

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,743,4002011Expenses 2012: $4,068,6632012Revenue 2013: $425,000Expenses 2013: $530,251Net Income 2013: -$105,2512013Revenue 2014: $425,000Expenses 2014: $459,471Net Income 2014: -$34,4712014Revenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016

Highlighted filing

2013

Revenue$425,000
Expenses$530,251
Net Income-$105,251
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 29, 2014
Return Version
2013v3.0
Gross Receipts
$425,000
Mission and Program Overview

Mission

Justice 2000, Inc. is a private non-profit organization working to promote and expand opportunities for safe release and community integration of criminal offenders.

To promote and expand opportunities for safe release and community integration of criminal offenders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$280,633$280,633→ $0
Cash and Non-Interest-Bearing Accounts$8,437$0▼ $8,437
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$311,751$280,633▼ $31,118
Other Assets Total$22,681$0▼ $22,681
Liabilities
Accounts Payable and Accrued Expenses$0$74,133▲ $74,133
Total Liabilities$0$74,133▲ $74,133
Net Assets / Fund Balance
Unrestricted Net Assets$311,751$206,500▼ $105,251
Total Net Assets Fund Balance$311,751$206,500▼ $105,251
Total Liabilities and Net Assets / Fund Balance$311,751$280,633▼ $31,118

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$30,944$30,944
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Joseph VolkCEOPT$138,367$138,367
Andrea Mallmann-elliottCOOPT$104,766$104,766
William KochCFOPT$95,011$95,011

Board Members and Trustees

NameTitle
Pamela KleinPresident
Gerald PaceVice President
Anne DeleoBoard Member
Betsy HoylmanBoard Member
Bryan HouseBoard Member
Dr Stephen HargartenBoard Member
Esther ShinBoard Member
Jim LiedtkeBoard Member
Jodi WireBoard Member
Kate VenneBoard Member
Maria Lopez VentoBoard Member
Sharon JordanBoard Member
Thelma SiasBoard Member
Thomas BropheyBoard Member
Timothy CharekBoard Member
Valerie GabrielBoard Member
Sheree Dallas-branchSecretary
Sandra SamseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$425,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-105,251

Audited Revenue Reconciliation

Revenue per Audited Statements
$425,000
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$425,000
Total Revenue per Form 990
$425,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$523,531
Grants and Similar Amounts Paid$6,720
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$386,582$79,055-$465,637
Occupancy$16,555$10,783-$27,338
Office Expenses$12,751$3,416-$16,167
Fees for Services Other$2,070$7,340-$9,410
Grants to Domestic Individuals$6,720--$6,720
Depreciation Depletion$304$1,846-$2,150
Travel$538$669-$1,207
All Other Expenses$568$253-$821
Conferences and Meetings$461$340-$801
Total Functional Expenses$426,549$103,702$0$530,251

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$530,251
Total Expenses per Audited Statements$530,251
Total Expenses per Form 990$530,251
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed by the treasurer and/or the finance committee before filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Officers, directors/trustees and key employees annually complete and sign a form disclosing any interest that could give rise to conflicts. Should a conflict arise, the person affected is asked to excuse themselves from voting.

Form 990, Part VI, Section B, Line 15

The board reviews and approves the executive director's compensation. Salary survey data from the management association and from 990 salary information is used to determine reasonable compensation. The salary determination process and approval is recorded in the board minutes.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

EIN
39-1985793
Phone
4142702970

Signing Officer

Name
Sandra Samse
Title
Board Treasurer
Phone
4142702970
Signed
2014-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Elliott
Formed
1998
Legal Domicile
Wi
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
17

Preparer

Preparer
Dave Globig
Phone
4144319300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

In order to account for any uncertain tax positions, the organization determines whether it is more likely than not that a tax position will be sustained upon examination on the technical merits of the position, assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more-likely-than-not recognition threshold, the benefit of that position is not recognized in the consolidated financial statements. The organization recorded no assets or liabilities related to uncertain tax positions. Federal tax returns from the fiscal years ended december 31, 2010 to the present remain subject to examination by the applicable taxing authorities.

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IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt17TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt18CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt19COO
IRS990/Form990PartVIISectionAGrp/TitleTxt20CFO
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GovernmentGrantsAmt0425000
IRS990/GrantAmt06720
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt06720
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt06720
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0425000
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt030944
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt030944
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0JUSTICE 2000, INC. IS A PRIVATE NON-PROFIT ORGANIZATION WORKING TO PROMOTE AND EXPAND OPPORTUNITIES FOR SAFE RELEASE AND COMMUNITY INTEGRATION OF CRIMINAL OFFENDERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0311751
IRS990/NetAssetsOrFundBalancesEOYAmt0206500
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt010783
IRS990/OccupancyGrp/ProgramServicesAmt016555
IRS990/OccupancyGrp/TotalAmt027338
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03416
IRS990/OfficeExpensesGrp/ProgramServicesAmt012751
IRS990/OfficeExpensesGrp/TotalAmt016167
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt022681
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANDREA ELLIOTT
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03938985
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt045485
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt03450161
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt048551
IRS990/PYRevenuesLessExpensesAmt0-81127
IRS990/PYSalariesCompEmpBnftPaidAmt0573017
IRS990/PYTotalExpensesAmt04068663
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03987536
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-105251
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0425000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03938985
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03583229
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03557329
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03878825
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt015383368
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01802
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0601
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02403
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0120348
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt015383368
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0425000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03938985
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03583229
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03557329
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03878825
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt015383368
IRS990ScheduleA/TotalSupportAmt015385771
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030944
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030944
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0530251
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0425000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN ORDER TO ACCOUNT FOR ANY UNCERTAIN TAX POSITIONS, THE ORGANIZATION DETERMINES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION RECORDED NO ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. FEDERAL TAX RETURNS FROM THE FISCAL YEARS ENDED DECEMBER 31, 2010 TO THE PRESENT REMAIN SUBJECT TO EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0530251
IRS990ScheduleD/TotalRevenuePerForm990Amt0425000
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0425000
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0530251
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06720
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0BUS TICKETS AND CLIENT TRANSPORTATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01920
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0BUS TICKETS - PROGRAM STAFF PREPARE BUS TICKET PURCHASE REQUEST, SUBMIT TO SUPERVISOR FOR APPROVAL, PAYMENT REQUEST IS APPROVED BY COO, PROGRAM STAFF PURCHASE BUS TICKETS, CLIENT SIGNS FOR RECEIPT OF BUS TICKETS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE TREASURER AND/OR THE FINANCE COMMITTEE BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS, DIRECTORS/TRUSTEES AND KEY EMPLOYEES ANNUALLY COMPLETE AND SIGN A FORM DISCLOSING ANY INTEREST THAT COULD GIVE RISE TO CONFLICTS. SHOULD A CONFLICT ARISE, THE PERSON AFFECTED IS ASKED TO EXCUSE THEMSELVES FROM VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION. SALARY SURVEY DATA FROM THE MANAGEMENT ASSOCIATION AND FROM 990 SALARY INFORMATION IS USED TO DETERMINE REASONABLE COMPENSATION. THE SALARY DETERMINATION PROCESS AND APPROVAL IS RECORDED IN THE BOARD MINUTES.

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