Civic Intelligence

Restore Justice Foundation

990 • Fiscal year 2022 • EIN 45-5441381

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 29, 2023

PO Box 101099Chicago, IL 60610

(312) 809-6992

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

47th percentile

5.3%

Higher net margin than 47% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

66th percentile

$93,479

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

81st percentile

27%

Faster asset growth than 81% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

87th percentile

74%

Faster revenue growth than 87% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$607,732

Up $128,643 (+27%) from 2021

Net Assets

Up

$607,732

Up $128,643 (+27%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$2,443,007

Up $1,039,205 (+74%) from 2021

Expenses

Up

$2,314,364

Up $1,112,311 (+93%) from 2021

Net Income

Down

$128,643

Down $73,106 (-36%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2015: $1Liabilities 2015: $02015Assets 2016: $51,686Liabilities 2016: $10,0002016Assets 2017: $51,307Liabilities 2017: $10,000Net Assets 2017: $41,3072017Assets 2018: $18,521Liabilities 2018: $0Net Assets 2018: $18,5212018Assets 2019: $118,693Liabilities 2019: $0Net Assets 2019: $118,6932019Assets 2020: $296,268Liabilities 2020: $0Net Assets 2020: $296,2682020Assets 2021: $479,089Liabilities 2021: $0Net Assets 2021: $479,0892021Assets 2022: $607,732Liabilities 2022: $0Net Assets 2022: $607,7322022Assets 2023: $860,696Liabilities 2023: $238,532Net Assets 2023: $622,1642023Assets 2024: $235,441Liabilities 2024: $95,067Net Assets 2024: $140,3742024

Highlighted filing

2022

Assets$607,732
Liabilities$0
Net Assets$607,732

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $123,553Expenses 2016: $72,867Net Income 2016: $50,6862016Revenue 2017: $221,799Expenses 2017: $218,978Net Income 2017: $2,8212017Revenue 2018: $306,192Expenses 2018: $337,979Net Income 2018: -$31,7872018Revenue 2019: $442,054Expenses 2019: $350,150Net Income 2019: $91,9042019Revenue 2020: $482,996Expenses 2020: $358,432Net Income 2020: $124,5642020Revenue 2021: $1,403,802Expenses 2021: $1,202,053Net Income 2021: $201,7492021Revenue 2022: $2,443,007Expenses 2022: $2,314,364Net Income 2022: $128,6432022Revenue 2023: $3,021,430Expenses 2023: $2,398,840Net Income 2023: $622,5902023Revenue 2024: $718,094Expenses 2024: $1,199,881Net Income 2024: -$481,7872024

Highlighted filing

2022

Revenue$2,443,007
Expenses$2,314,364
Net Income$128,643
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 29, 2023
Return Version
2021v4.2
Gross Receipts
$2,447,549
Mission and Program Overview

Mission

Restore justice works for a more humane criminal - legal system in illinois by researching and developing policy solutions that affect youth subject to extreme sentencing in adult court educating the community on those policies and how state legislature process works.

Restore justice works for a more humane criminal-legal system in illinois by researching and developing policy solutions that affect youth subject to extreme sentencing in adult court, educating the community, and providing direct representation through illinois prison project.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$479,089$607,732▲ $128,643
Total Assets$479,089$607,732▲ $128,643
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$301,055$429,938▲ $128,883
Net Assets Without Donor Restrictions$178,034$177,794▼ $240
Total Net Assets Fund Balance$479,089$607,732▲ $128,643
Total Liabilities and Net Assets / Fund Balance$479,089$607,732▲ $128,643
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joanna CatesExecutive DirectorFT$92,500$979$93,479
Jennifer SobleExecutive Director, Il Prison ProjectFT$73,340$7,105$80,445

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,439,429
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$3,578
All Other Contributions
$2,386,346
Change in Net Assets
$128,643

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,447,549
Revenue Not Reported on Financial Statements
$-4,542
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-4,542
Total Revenue per Audited Statements
$2,447,549
Total Revenue per Form 990
$2,443,007
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,721,937
Other Expenses$592,427
Total Fundraising Expense$131,874
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,129,255$71,459$61,530$1,262,244
Fees for Services Other$211,289$1,180$29,033$241,502
Current Officers, Directors, Trustees, and Key Employees$170,821$10,810$9,307$190,938
Other Employee Benefits$120,057$11,775$6,353$138,185
Payroll Taxes$115,755$8,999$5,816$130,570
Office Expenses$87,312$18,672$14,633$120,617
Occupancy$61,319--$61,319
Travel$30,514$361$1,178$32,053
Fees for Services Accounting$5,219$22,446-$27,665
Information Technology$23,088--$23,088
Advertising$22,467$375-$22,842
Other Expenses$2,047$76$2,163$4,286
Insurance$4,227--$4,227
All Other Expenses$1,734$475-$2,209
Conferences and Meetings-$787-$787
Total Functional Expenses$2,034,075$148,415$131,874$2,314,364

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,318,906
Expenses per Audited Statements$2,314,364
Total Expenses per Form 990$2,314,364
Expenses Not Reported on Form 990$4,542
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,120
Fundraising Direct Expenses$4,542
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ipp Gala$32,181$6,400$1,637$4,763
Ipp Three Strikes Event$29,022$1,720$595$1,125
Total Events$61,203$8,120$4,542$3,578
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
No
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
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

Form 990, Part VI, Section B, Line 11B

Form 990 was sent to the executive director, the president, and the treasurer for review before filing. The entire board was notified that the forms were available for inspection upon request.

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

Section 14: director conflict of interest a. If a transaction is fair to the corporation at the time it is authorized, approved, or ratified, the fact that any director of the corporation is directly or indirectly a party to the transaction is not grounds for invalidating the transaction. B. In a proceeding contesting the validity of a transaction on the grounds that it is unfair to the corporation due to a conflict of interest, the person asserting validity has the burden of proving fairness unless the material facts of the transaction and the director's interest or relationship were disclosed or known to the board of directors or a committee consisting entirely of directors, and the board or committee authorized, approved, or ratified the transaction by the affirmative votes of a majority of disinterested directors, even though the disinterested directors did not constitute a quorum. C. Quorum, voting: the presence of the director who is directly or indirectly a party to the transaction described in part (b) of this section, or a director who is otherwise not disinterested, may be counted in determining whether a quorum is present but may not be counted when the board of directors or a committee of the board takes action on the transaction. D. Indirect interest: a director is "indirectly" a party to a transaction if he or she either: 1. Has a material financial interest in the entity with which the transaction is occurring; or 2. Is an officer, director, or general party with the entity with which the transaction is occurring. E. Grant exception: if a director of the corporation is also an officer or director of both parties to a transaction involving a grant or contribution, without consideration, from one entity to the other, that director is not "indirectly" a party to the transaction so long as the director does not have a material financial interest in the entity that receives the grant or contribution.

Form 990, Part VI, Section B, Line 15A

The board reviews compensation of officials every year and makes changes as necessary.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Restore Justice Foundation
EIN
45-5441381
Phone
3128096992
Address
PO BOX 101099, CHICAGO, IL 60610

Signing Officer

Name
Joanna Cates
Title
Executive Director
Phone
3128096992
Signed
2023-03-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanna Cates
Formed
2012
Legal Domicile
Il
Voting Board Members
27
Independent Board Members
27
Employees
25
Volunteers
40

Preparer

Firm
Pkf Mueller Llp
Address
1707 N RANDALL ROAD, ELGIN, IL 60123
Preparer
Eleanor a Livingston CPA Mst
Phone
8478888600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other fees: program service expenses 211,289. Management and general expenses 1,180. Fundraising expenses 29,033. Total expenses 241,502.

Financial Statement Notes

PART X, LINE 2:

The foundation has been determined to be exempt from income tax under section 501(c)(3) of the internal revenue code, and accordingly, no provision has been made for either federal or state income taxes. The foundation has evaluated the tax positions taken for all open tax years. Currently, the tax returns for the prior three years are open and subject to examination by the internal revenue service; however, the foundation is not currently under audit nor has the foundation been contacted by this jurisdiction. Based on the evaluation of the foundation's tax positions, management believes all positions would be upheld under an examination; therefore, no provision for the effects of uncertain tax positions has been recorded for the year ended june 30, 2022.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising event expenses -4,542.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising event expenses 4,542.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28EXECUTIVE DIRECTOR, IL PRISON PROJECT
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IRS990/MissionDesc0RESTORE JUSTICE WORKS FOR A MORE HUMANE CRIMINAL-LEGAL SYSTEM IN ILLINOIS BY RESEARCHING AND DEVELOPING POLICY SOLUTIONS THAT AFFECT YOUTH SUBJECT TO EXTREME SENTENCING IN ADULT COURT, EDUCATING THE COMMUNITY, AND PROVIDING DIRECT REPRESENTATION THROUGH ILLINOIS PRISON PROJECT.
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IRS990/OtherExpensesGrp/Desc1PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc2SPECIAL EVENTS
IRS990/OtherExpensesGrp/Desc3RESEARCH
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IRS990/OtherExpensesGrp/TotalAmt34286
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION AND TRAINING: RESTORE JUSTICE OPERATES A TRAINING PROGRAM FOR COMMUNITY MEMBERS AND PARTNER GROUPS TO BETTER PREPARE THEM TO ENGAGE WITH LEGISLATIVE ADVOCACY AND SPEAK MORE CONFIDENTLY ABOUT CRIMINAL JUSTICE ISSUES. THE PROGRAM TRAINS ABOUT 250 INDIVIDUALS PER CALENDAR YEAR AND TRAININGS ARE FREE AND OPEN TO THE PUBLIC.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0186065
IRS990/ProgSrvcAccomActy3Grp/Desc0POLICY DEVELOPMENT AND ADVOCACY: RESEARCH AND DEVELOPMENT OF STATE-LEVEL POLICIES TO ADDRESS EXTREME SENTENCING OF YOUTH, CREATE MEANINGFUL OPPORTUNITIES FOR RELEASE, AND ALLOW FOR HUMANE CONDITIONS WITHIN ILLINOIS CORRECTIONAL FACILITIES. WITH THE ONSET OF THE COVID-19 PANDEMIC, WE DEVELOPED RECOMMENDATIONS FOR SAFE AND HUMANE TREATMENT OF PEOPLE INCARCERATED IN THE ILLINOIS DEPARTMENT OF CORRECTIONS AND ADVOCATED FOR TRANSPARENCY IN IDOC POLICIES RELATED TO THE EPIDEMIC. SENTENCING POLICY DIRECTLY AFFECTS ABOUT 5,000 INCARCERATED INDIVIDUALS, AND COVID RECOMMENDATIONS DIRECTLY AFFECT ALL INDIVIDUALS INCARCERATED IN IDOC, ABOUT 29,000 PEOPLE. OUR POLICIES AND RECOMMENDATIONS INDIRECTLY AFFECT MANY THOUSANDS MORE AS THEIR FAMILIES HAVE BETTER ACCESS AND COMMUNITIES BENEFIT FROM THE RETURN OF CITIZENS WHO WOULD OTHERWISE BE ABSENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0307783
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OUTREACH AND COMMUNICATION: OUTREACH AND COMMUNICATION TO AFFECTED COMMUNITIES, INCLUDING PRISON VISITS TO MEET WITH INDIVIDUALS CURRENTLY INCARCERATED, SUPPORT AND COALITION-BUILDING WITH PARTNER ORGANIZATIONS, AND TRAINING AND ENGAGEMENT WITH THE FAMILIES OF INCARCERATED INDIVIDUALS AND FAMILIES OF VICTIMS.
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IRS990/PYContributionsGrantsAmt01419658
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00

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