Civic Intelligence

Instituto Justice and Leadership Academies

990 • Fiscal year 2018 • EIN 46-1033620

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

2520 South Western AvenueChicago, IL 60608

(773) 890-0055

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2018

Liabilities / Revenue

14th percentile

0.00x

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

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

Net Margin

25th percentile

-6.6%

Higher net margin than 25% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

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

Revenue Growth

11th percentile

-28%

Faster revenue growth than 11% of similar nonprofits.

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

Assets

Down

$0

Down $702,928 (-100%) from 2017

Net Assets

Up

$0

Up $161,037 (+100%) from 2017

Liabilities

Down

$0

Down $863,965 (-100%) from 2017

Revenue

Down

$1,425,988

Down $546,256 (-28%) from 2017

Expenses

Down

$1,519,462

Down $616,580 (-29%) from 2017

Net Income

Up

-$93,474

Up $70,324 (+43%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2014: $788,634Liabilities 2014: $530,926Net Assets 2014: $257,7082014Assets 2015: $676,935Liabilities 2015: $528,721Net Assets 2015: $148,2142015Assets 2016: $621,094Liabilities 2016: $618,333Net Assets 2016: $2,7612016Assets 2017: $702,928Liabilities 2017: $863,965Net Assets 2017: -$161,0372017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2018

Assets$0
Liabilities$0
Net Assets$0

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 2014: $3,330,284Expenses 2014: $3,077,176Net Income 2014: $253,1082014Revenue 2015: $2,924,392Expenses 2015: $3,033,886Net Income 2015: -$109,4942015Revenue 2016: $2,404,492Expenses 2016: $2,549,945Net Income 2016: -$145,4532016Revenue 2017: $1,972,244Expenses 2017: $2,136,042Net Income 2017: -$163,7982017Revenue 2018: $1,425,988Expenses 2018: $1,519,462Net Income 2018: -$93,4742018

Highlighted filing

2018

Revenue$1,425,988
Expenses$1,519,462
Net Income-$93,474
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$1,425,988
Mission and Program Overview

Mission

Ijla is an independent charter shcool within the cps system serving out- of-school youth. Ijla engages students between the ages 16-21 in a unique and rigorous social justice curriculum. The school's vision is to empower out-of-school youth to reengage as students who become decision makers in their own life, to take ownership of their education, and to use it to become productive agents of change.

Ijla is an independent charter school within the cps system serving out- of-school youth. Ijla engages students between the ages 16-21 in a unique and rigorous social justice curriculum. The school's vision is to empower out-of-school youth to reengage as students who become decision makers in their own life, to take ownership of their education, and to use it to become productive agents of change.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$292,055--
Other Notes and Loans Receivable, Net$196,930--
Accounts Receivable$162,055--
Prepaid Expenses and Deferred Charges$28,468--
Cash and Non-Interest-Bearing Accounts$20,305--
Total Assets$702,928$0▼ $702,928
Other Assets Total$3,115--
Liabilities
Other Liabilities$760,022--
Accounts Payable and Accrued Expenses$103,943--
Total Liabilities$863,965$0▼ $863,965
Net Assets / Fund Balance
Temporarily Rstr Net Assets$7,578--
Unrestricted Net Assets$-168,615--
Total Net Assets Fund Balance$-161,037$0▲ $161,037
Total Liabilities and Net Assets / Fund Balance$702,928$0▼ $702,928
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,421,661
Program Service Revenue
$4,327
Investment Income
$0
Other Revenue
$0
All Other Contributions
$30,100
Change in Net Assets
$-93,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$829,971
Other Expenses$689,491
Total Fundraising Expense$11,608
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$638,647--$638,647
Occupancy$181,388--$181,388
Fees for Services Management-$104,473$11,608$116,081
Depreciation Depletion$102,427--$102,427
Other Employee Benefits$92,093--$92,093
Pension Plan Contributions$77,210--$77,210
Fees for Services Other$54,151$6,966-$61,117
Office Expenses$23,185$9,687-$32,872
Fees for Services Accounting-$26,767-$26,767
All Other Expenses$17,413$9,036-$26,449
Other Expenses$22,169--$22,169
Payroll Taxes$22,021--$22,021
Conferences and Meetings$12,953--$12,953
Insurance$12,285--$12,285
Fees for Services Legal-$8,810-$8,810
Travel$8,080--$8,080
Advertising-$278-$278
Interest-$110-$110
Total Functional Expenses$1,341,727$166,127$11,608$1,519,462
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

Form 990 is reviewed by the cfo, then approved by the board of directors

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

All board members are sworn to disclose any conflicts of interest and remove themselves from voting and discussion if such a situation were to arise.

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

Board chair reviews and approves ceo or executive director and top management compensation.

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

All salaries are at final approval by ceo or executive director; directors' hiring requests are based on program requirements, budgets and job description qualifications.

Form 990, Page 6, Part VI, Line 19

Ijla's governing and other organizational documents are made available to the public upon request or through the idpl website.

Filing and Contact Details

Filer

Filer Name
Instituto Justice and Leadership
EIN
46-1033620
Phone
7738900055
Address
2520 SOUTH WESTERN AVENUE, CHICAGO, IL 60608

Signing Officer

Name
Karina Ayala-bermejo
Title
President & CEO
Phone
7738900055
Signed
2019-05-15

Organization Details

Principal Officer
Karina Ayala-bermejo
Formed
2013
Legal Domicile
Il
Voting Board Members
16
Independent Board Members
16
Employees
29
Volunteers
16

Preparer

Firm
Kutchins Robbins & Diamond Ltd
Address
1101 PERIMETER DR STE 760, SCHAUMBURG, IL 60173
Preparer
David L Diamond
Phone
8472401040
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Ijla is an independent charter school within the cps system serving out- of-school youth. Ijla engages students between the ages 16-21 in a unique and rigorous social justice curriculum. The school's vision is to empower out-of-school youth to reengage as students who become decision makers in their own life, to take ownership of their education, and to use it to become productive agents of change.

Form 990

Form 990, part iv, line 13 - schedule e is only required to be filed by private schools. Instituto justice and leadership academies is certified in the state of illinois as a charter school and is considered to be public. For those reasons form 990, part iv, line 13 is answered "yes" but schedule e is not attached.

Form 990, Part XI, Line 9

Investment - parent entity 254,511 the school merged into a new nonprofit organization (ijla of delaware, inc.), and subsequently into ijla intermediate, inc., and ultimately into ijla, llc, a disregarded entity (sole-member limited liability corporation) as of june 30, 2018. The net assets (deficit) of 254,511 was absorbed by the sole member of the new organization.

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IRS990/MissionDesc0IJLA IS AN INDEPENDENT CHARTER SCHOOL WITHIN THE CPS SYSTEM SERVING OUT- OF-SCHOOL YOUTH. IJLA ENGAGES STUDENTS BETWEEN THE AGES 16-21 IN A UNIQUE AND RIGOROUS SOCIAL JUSTICE CURRICULUM. THE SCHOOL'S VISION IS TO EMPOWER OUT-OF-SCHOOL YOUTH TO REENGAGE AS STUDENTS WHO BECOME DECISION MAKERS IN THEIR OWN LIFE, TO TAKE OWNERSHIP OF THEIR EDUCATION, AND TO USE IT TO BECOME PRODUCTIVE AGENTS OF CHANGE.
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt092093
IRS990/OtherEmployeeBenefitsGrp/TotalAmt092093
IRS990/OtherExpensesGrp/Desc0SCHOOL FOOD PROGRAM
IRS990/OtherExpensesGrp/Desc1CPS ADMINISTRATION FEE
IRS990/OtherExpensesGrp/Desc2CURRICULUM & INSTRUCTION
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL
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IRS990/OtherExpensesGrp/ProgramServicesAmt126290
IRS990/OtherExpensesGrp/ProgramServicesAmt222809
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IRS990/PrincipalOfficerNm0KARINA AYALA-BERMEJO
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IRS990/RevenueAmt04327
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0MATERIALS FOR PROMOTIONAL ACTIVITIES AND RECRUITING EFFORTS INCLUDE STATEMENTS THAT INSTITUTO JUSTICE AND LEADERSHIP ACADEMIES DOES NOT DISCRIMINATE AGAINST STUDENTS OR APPLICANTS FOR ADMISSIONS, APPLICATIONS FOR FINANCIAL ASSISTANCE, APPLICATIONS FOR EMPLOYMENT OR EMPLOYEES ON THE BASIS OF SEX, RACE, COLOR, RELIGION, NATIONAL ORIGIN, ANCESTRY, AGE, SEXUAL ORIENTATION OR PHYSICAL OR MEDICAL DISABILITIES UNRELATED TO ACADEMY JOBS, PROGRAMS OR ACTIVITY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1INSTITUTO JUSTICE AND LEADERSHIP ACADEMIES RECEIVED PUBLIC FUNDS TO SUPPORT ITS STUDENTS IN RECEIVING A PUBLIC SCHOOL EDUCATION. THESE FUNDS ARE USED TO INSTRUCT EACH STUDENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 5
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0true
IRS990ScheduleN/EmployeeOfSuccessorInd0true
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0ALL ASSETS / EQUITY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0IJLA LLC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02018-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0823794606
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0-254511
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0LLC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt02520 SOUTH WESTERN AVENUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0CHICAGO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0IL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd060608
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S BOARD OF DIRECTORS IS RETAINED AS THE BOARD OF THE NEW ORGANIZATION. ALL KEY EMPLOYEES ALSO TRANSFER TO THE NEW ORGANIZATION. SEE SCHEDULE O FOR DETAIL OF THE DISSOLUTION AND MERGER INTO THE NEW ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N, PAGE 1, PART I, LINE 2E
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IJLA IS AN INDEPENDENT CHARTER SCHOOL WITHIN THE CPS SYSTEM SERVING OUT- OF-SCHOOL YOUTH. IJLA ENGAGES STUDENTS BETWEEN THE AGES 16-21 IN A UNIQUE AND RIGOROUS SOCIAL JUSTICE CURRICULUM. THE SCHOOL'S VISION IS TO EMPOWER OUT-OF-SCHOOL YOUTH TO REENGAGE AS STUDENTS WHO BECOME DECISION MAKERS IN THEIR OWN LIFE, TO TAKE OWNERSHIP OF THEIR EDUCATION, AND TO USE IT TO BECOME PRODUCTIVE AGENTS OF CHANGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART IV, LINE 13 - SCHEDULE E IS ONLY REQUIRED TO BE FILED BY PRIVATE SCHOOLS. INSTITUTO JUSTICE AND LEADERSHIP ACADEMIES IS CERTIFIED IN THE STATE OF ILLINOIS AS A CHARTER SCHOOL AND IS CONSIDERED TO BE PUBLIC. FOR THOSE REASONS FORM 990, PART IV, LINE 13 IS ANSWERED "YES" BUT SCHEDULE E IS NOT ATTACHED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE CFO, THEN APPROVED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL BOARD MEMBERS ARE SWORN TO DISCLOSE ANY CONFLICTS OF INTEREST AND REMOVE THEMSELVES FROM VOTING AND DISCUSSION IF SUCH A SITUATION WERE TO ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD CHAIR REVIEWS AND APPROVES CEO OR EXECUTIVE DIRECTOR AND TOP MANAGEMENT COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL SALARIES ARE AT FINAL APPROVAL BY CEO OR EXECUTIVE DIRECTOR; DIRECTORS' HIRING REQUESTS ARE BASED ON PROGRAM REQUIREMENTS, BUDGETS AND JOB DESCRIPTION QUALIFICATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6IJLA'S GOVERNING AND OTHER ORGANIZATIONAL DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST OR THROUGH THE IDPL WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INVESTMENT - PARENT ENTITY 254,511 THE SCHOOL MERGED INTO A NEW NONPROFIT ORGANIZATION (IJLA OF DELAWARE, INC.), AND SUBSEQUENTLY INTO IJLA INTERMEDIATE, INC., AND ULTIMATELY INTO IJLA, LLC, A DISREGARDED ENTITY (SOLE-MEMBER LIMITED LIABILITY CORPORATION) AS OF JUNE 30, 2018. THE NET ASSETS (DEFICIT) OF 254,511 WAS ABSORBED BY THE SOLE MEMBER OF THE NEW ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INSTITUTE FOR LATINO PROGRESS

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