Civic Intelligence

Restore Justice Foundation

990 • Fiscal year 2023 • EIN 45-5441381

Jul 01, 2022 to Jun 30, 2023 • Filed on May 13, 2024

PO Box 101099Chicago, IL 60610

(312) 809-6992

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$842,049

Up $234,317 (+39%) from 2022

Net Assets

Down

$603,517

Down $4,215 (-0.7%) from 2022

Liabilities

Up

$238,532

Up $238,532 from 2022

Revenue And Expenses

Revenue

Up

$3,343,067

Up $900,060 (+37%) from 2022

Expenses

Up

$2,441,207

Up $126,843 (+5.5%) from 2022

Net Income

Up

$901,860

Up $773,217 (+601%) from 2022

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 2023: $842,049Liabilities 2023: $238,532Net Assets 2023: $603,5172023Assets 2024: $235,441Liabilities 2024: $95,067Net Assets 2024: $140,3742024

Highlighted filing

2023

Assets$842,049
Liabilities$238,532
Net Assets$603,517

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 2023: $3,343,067Expenses 2023: $2,441,207Net Income 2023: $901,8602023Revenue 2024: $718,094Expenses 2024: $1,199,881Net Income 2024: -$481,7872024

Highlighted filing

2023

Revenue$3,343,067
Expenses$2,441,207
Net Income$901,860
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 13, 2024
Return Version
2022v5.0
Gross Receipts
$3,343,067
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
Pledges and Grants Receivable-$351,489-
Cash and Non-Interest-Bearing Accounts$607,732$255,634▼ $352,098
Intangible Assets-$85,675-
Prepaid Expenses and Deferred Charges-$14,648-
Accounts Receivable-$2,298-
Total Assets$607,732$842,049▲ $234,317
Other Assets Total$0$132,305▲ $132,305
Liabilities
Other Liabilities$0$137,223▲ $137,223
Accounts Payable and Accrued Expenses-$101,309-
Total Liabilities$0$238,532▲ $238,532
Net Assets / Fund Balance
Net Assets With Donor Restrictions$429,938$302,687▼ $127,251
Net Assets Without Donor Restrictions$177,794$300,830▲ $123,036
Total Net Assets Fund Balance$607,732$603,517▼ $4,215
Total Liabilities and Net Assets / Fund Balance$607,732$842,049▲ $234,317

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$132,305--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joanna CatesExecutive DirectorFT$95,468$95,468
Alice SwanManaging DirectorFT$41,174$41,174

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,147,827
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$195,240
All Other Contributions
$3,147,827
Change in Net Assets
$901,860

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,343,067
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,343,067
Total Revenue per Form 990
$3,343,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,818,808
Other Expenses$622,399
Total Fundraising Expense$231,115
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,261,137$71,775$103,937$1,436,849
Fees for Services Other$104,487$31,800$64,607$200,894
Current Officers, Directors, Trustees, and Key Employees$136,642--$136,642
Payroll Taxes$113,610$6,640$8,695$128,945
Other Employee Benefits$98,403$10,738$4,551$113,692
Occupancy$112,098--$112,098
Office Expenses$7,387$21,564$31,903$60,854
Conferences and Meetings$42,728--$42,728
Information Technology$42,159--$42,159
Fees for Services Accounting-$36,961-$36,961
Travel$16,779$265$17,422$34,466
Insurance$7,521--$7,521
Advertising$5,848--$5,848
Depreciation Depletion$5,040--$5,040
Pension Plan Contributions$2,680--$2,680
Other Expenses$367--$367
Total Functional Expenses$2,030,349$179,743$231,115$2,441,207

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,441,207
Total Expenses per Audited Statements$2,441,207
Total Expenses per Form 990$2,441,207
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$153,422
Fundraising Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Stories of Transformation$74,625$74,625-$74,625
Ipp Gala$42,800$42,800-$42,800
Total Events$153,422$153,422-$153,422
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$137,223
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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 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 disinterested directors did not consitute 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 or 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 other 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
Alice Swan
Title
Managing Director
Phone
3128096992
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alice Swan
Formed
2012
Legal Domicile
Il
Voting Board Members
24
Independent Board Members
24
Employees
42
Volunteers
40

Preparer

Firm
Porte Brown LLC
Address
845 OAKTON STREET, ELK GROVE VILLAGE, IL 60007
Preparer
Genevra Knight
Phone
8479561040
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Illinois prison project net assets -906,075.

Financial Statement Notes

PART X, LINE 2:

The foundation has adopted the provision of asc topic 740, income taxes, relating to the accounting for uncertainty in income taxes. The corporation files information returns in the us federal jurisdiction and the state of illinois. Management is not aware of any uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25MANAGING DIRECTOR
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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/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/ProgSrvcAccomActy3Grp/Desc0POLICY DEVELOPMENT AND ADVOCACY: RESEARCH AND DEVELOPMENT IF STATE-LEVEL POLICIES TO ADDRESS EXTREME SENTENCING OF YOUTH, CREATE MEANINGFUL OPPORTUNITIES FOR RELEASE AND ALLOW FOR HUMAN CONDITIONS WITHIN ILLINOIS CORRECTIONAL FACILITIES.
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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02447549

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