Civic Intelligence

Resolution Systems Institute

990 • Fiscal year 2013 • EIN 46-1068004

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 12, 2014

11 E Adams No 500Chicago, IL 60603

(312) 922-6475

Siviq Scores

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

Liabilities / Assets

88th percentile

0.75x

Higher debt load relative to assets than 88% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

91st percentile

1.41x

Higher debt load relative to revenue than 91% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

90th percentile

47%

Higher net margin than 90% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

65th percentile

$43,626

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

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

Source year 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

$814,059

No earlier filing loaded for comparison.

Net Assets

$202,605

No earlier filing loaded for comparison.

Liabilities

$611,454

No earlier filing loaded for comparison.

Revenue

$434,096

No earlier filing loaded for comparison.

Expenses

$231,491

No earlier filing loaded for comparison.

Net Income

$202,605

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.

$1.0M$500K$0Assets 2013: $814,059Liabilities 2013: $611,454Net Assets 2013: $202,6052013Assets 2015: $829,409Liabilities 2015: $484,848Net Assets 2015: $344,5612015Assets 2016: $721,388Liabilities 2016: $381,984Net Assets 2016: $339,4042016Assets 2017: $591,245Liabilities 2017: $223,022Net Assets 2017: $368,2232017Assets 2018: $405,165Liabilities 2018: $12,626Net Assets 2018: $392,5392018Assets 2019: $373,915Liabilities 2019: $34,107Net Assets 2019: $339,8082019Assets 2020: $435,950Liabilities 2020: $99,423Net Assets 2020: $336,5272020Assets 2021: $653,531Liabilities 2021: $32,754Net Assets 2021: $620,7772021Assets 2022: $642,038Liabilities 2022: $34,943Net Assets 2022: $607,0952022Assets 2023: $622,780Liabilities 2023: $36,133Net Assets 2023: $586,6472023Assets 2024: $496,459Liabilities 2024: $27,232Net Assets 2024: $469,2272024

Highlighted filing

2013

Assets$814,059
Liabilities$611,454
Net Assets$202,605

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $434,096Expenses 2013: $231,491Net Income 2013: $202,6052013Revenue 2015: $628,506Expenses 2015: $560,231Net Income 2015: $68,2752015Revenue 2016: $610,418Expenses 2016: $615,575Net Income 2016: -$5,1572016Revenue 2017: $636,859Expenses 2017: $608,040Net Income 2017: $28,8192017Revenue 2018: $621,468Expenses 2018: $597,152Net Income 2018: $24,3162018Revenue 2019: $507,015Expenses 2019: $559,746Net Income 2019: -$52,7312019Revenue 2020: $560,296Expenses 2020: $563,577Net Income 2020: -$3,2812020Revenue 2021: $867,781Expenses 2021: $583,531Net Income 2021: $284,2502021Revenue 2022: $772,423Expenses 2022: $786,105Net Income 2022: -$13,6822022Revenue 2023: $826,199Expenses 2023: $846,647Net Income 2023: -$20,4482023Revenue 2024: $714,460Expenses 2024: $831,880Net Income 2024: -$117,4202024

Highlighted filing

2013

Revenue$434,096
Expenses$231,491
Net Income$202,605
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 12, 2014
Return Version
2013v3.0
Gross Receipts
$434,096
Mission and Program Overview

Mission

Resolution Systems Institute (RSI) is a unique non-profit organization whose mission is to strengthen justice by enhancing court alternative dispute resolution (ADR) systems through expertise in program development, research and resources.

To strengthen justice by enhancing court alternative dispute resolution (ADR) systems

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$713,426-
Land, Buildings, and Equipment, Net$0$77,725▲ $77,725
Cash and Non-Interest-Bearing Accounts-$7,975-
Prepaid Expenses and Deferred Charges-$7,737-
Pledges and Grants Receivable-$4,000-
Accounts Receivable-$30-
Total Assets$0$814,059▲ $814,059
Other Assets Total$0$3,166▲ $3,166
Liabilities
Other Liabilities$0$596,043▲ $596,043
Accounts Payable and Accrued Expenses-$15,411-
Total Liabilities$0$611,454▲ $611,454
Net Assets / Fund Balance
Unrestricted Net Assets-$135,980-
Temporarily Rstr Net Assets-$66,625-
Total Net Assets Fund Balance$0$202,605▲ $202,605
Total Liabilities and Net Assets / Fund Balance$0$814,059▲ $814,059

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$77,725-$77,725
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan YatesExecutive DirectorFT$39,509$4,117$43,626
Revenue and Support

Revenue Composition

Contributions and Grants
$430,052
Program Service Revenue
$3,870
Investment Income
$174
Other Revenue
$0
All Other Contributions
$265,844
Change in Net Assets
$202,605

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$32,125fair market value
Total Noncash Contributions1$32,125-

Audited Revenue Reconciliation

Revenue per Audited Statements
$434,096
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$434,096
Total Revenue per Form 990
$434,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$166,510
Other Expenses$64,981
Total Fundraising Expense$4,215
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$81,432$10,393$878$92,703
Current Officers, Directors, Trustees, and Key Employees$35,366$7,610$1,791$44,767
Other Employee Benefits$12,246$3,339$337$15,922
Payroll Taxes$11,181$1,698$239$13,118
Information Technology$10,139$478-$10,617
Occupancy$7,616$1,641$243$9,500
Travel$6,818$42$8$6,868
Office Expenses$4,367$276$719$5,362
Insurance-$3,623-$3,623
Conferences and Meetings$898$391-$1,289
Other Expenses$330$12-$342
Fees for Services Other-$309-$309
Total Functional Expenses$197,369$29,907$4,215$231,491

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$231,491
Total Expenses per Audited Statements$231,491
Total Expenses per Form 990$231,491
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable advance$589,530
Accrued vacation$6,513
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
No
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 A, line 2

Board members Honorable Allen Goldberg and Honorable James Sullivan both served as judges in the Circuit Court of Cook County. Board members Honorable Morton Denlow, Honorable Karen Shields, and Honorable Allen Goldberg were all employed by dispute resolution firm, JAMS, Inc.

Form 990, Part VI, Section A, line 4

Bylaws were amended to change the number Board members from 3-8 members as originally required to 9-14 members.

Form 990, Part VI, Section B, line 11

The Form 990 was initially reviewed by the Audit & Finance Committee in conjunction with the Director of Finance & Operations. Upon their approval, the Form 990 was presented to the entire Board for their approval.

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

Once a year, the Conflict of Interest policy is thoroughly reviewed with the Board of Directors and the importance of reporting conflicts of interest is stressed. Additionally, the Board carefully evaluates financial decisions for potential conflicts of interest and discusses the conflict accordingly. If a conflict or the appearance of a conflict exists, the conflicted Board member will abstain from voting.

Form 990, Part VI, Section C, line 19

Governing documents and financial statements available upon request for a valid reason.

Filing and Contact Details

Filer

EIN
46-1068004
Phone
3129226475

Signing Officer

Name
Terry Moritz
Title
Vice President
Phone
3129226475
Signed
2014-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Moritz
Formed
2012
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
7
Volunteers
2

Preparer

Preparer
Hugh J Ahern CPA
Phone
7737794720
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

FIN 48 note from Audited Financial Statements RSI was granted its exemption from federal income tax by the Internal Revenue Service, effective as of September 2012, pursuant to the provisions of Internal Revenue Code Section 501(c)(3). The Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A)(vi). The tax exempt purpose of the Organization and the nature in which it operates is described in the first paragraph of Note 1. The Organization continues to operate in compliance with its tax exempt purpose. The Organization's informational returns filed with the federal and state governments are subject to examination for the statutory period.

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IRS990/Desc0Mediation Programs - RSI works with courts to develop, improve and sometimes conduct ADR programs as an adjunct to traditional litigation. These programs free courts to focus on cases that require judicial attention, while enabling disputing parties to reach resolutions faster, at a lower cost and in a more satisfying manner. RSI's work often starts with a contact by a leading judge from an interested jurisdiction. Services vary by program, but typically include reaching out to mediation proponents, providing expert guidance for stakeholder meetings, drafting or refining court rules, providing sample forms, and designing program monitoring systems. In some programs, RSI also provides specialized training of neutrals, on-site program administration, and monitoring and evaluation services. RSI partners with courts, attorneys, mediators and other community members to develop mediation programs for major civil litigation, including foreclosure; small claims, including landlord/tenant; family, including child custody and financial issues; and criminal and juvenile cases.In response to the foreclosure crisis, RSI has been leading the way in foreclosure mediation research and program design since 2010. In the summer of 2013, RSI was one of three recipients of large, three-year grants from the Illinois Attorney General to incubate foreclosure mediation in Illinois. In partnership with Northern Illinois University Law School, RSI is collaborating to design, implement and conduct foreclosure mediation programs in three Illinois judicial circuits - the 16th Judicial Circuit (Kane County), the 17th Judicial Circuit (Winnebago County) and the 19th Judicial Circuit (Lake County). These are part of a statewide program of ten pilot programs for which RSI developed and is conducting foreclosure mediator training, is developing a statewide case management and program monitoring system, and is collaborating with the University of Illinois College of Law to conduct two statewide program evaluations.
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IRS990/Form990PartVIISectionAGrp/PersonNm2Judith Rice
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IRS990/PrincipalOfficerNm0Terry Moritz
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IRS990/ProgSrvcAccomActy2Grp/Desc0Resource Center - CourtADR.org is RSI's national resource center, the most comprehensive and respected source of information on court ADR. Highlights of CourtADR.org include a searchable database with abstracts of more than 5,000 court ADR resources, instructions on developing and evaluating court ADR programs, and a compendium of court ADR resources from every state across the nation. RSI staff members also respond personally to inquiries from around the globe on court ADR topics.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt062768
IRS990/ProgSrvcAccomActy3Grp/Desc0Research - RSI conducts independent research projects about the provision of quality ADR services and best practices in state and federal courts. RSI also designs monitoring and evaluation systems for court mediation throughout Illinois. This includes creating mediator reports and attorney and party evaluation surveys, as well as developing database systems to collect program information and reports to turn the data into actionable information. RSI has worked with civil, small claims, foreclosure and child custody mediation programs, as well as a juvenile restorative justice program. Researching how courts currently use ADR is essential in identifying best practices and creating program models. These are used to inspire and guide new program development, as well as improve existing programs.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt010163
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Outreach and Education - RSI educates about ADR and advocates for court ADR to be conducted in an effective, efficient manner that is satisfying to the participants. To further this goal, RSI uses a variety of outreach methods. From writing articles to publishing studies and co-editing entire books, RSI seeks to improve the quality of court ADR through an array of targeted publications. In addition, RSI staff members speak regularly to bar associations, mediation groups, and other interested audiences, about current issues in ADR such as mediation ethics, evaluating court ADR programs, and mediator quality. They also commit untold hours of volunteer work to important policy matters in the field, such as the revision of the Model Standards of Conduct for Mediators and to improving mediator quality.Also as part of the Resource Center, RSI publishes a monthly e-newsletter, Court ADR Connection, highlighting recent news, events and research on court ADR from around the country. RSI annually publishes Analyzing the Alternatives, a newsletter about the issues facing those who work with court ADR and developments in the field. In addition, RSI staff members discuss important topics related to court ADR on Just Court ADR, RSI's award-winning blog.
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IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt02013, the first year of operation, was a six month rather than a full twelve month year.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Schedule A, Part II
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 note from Audited Financial Statements RSI was granted its exemption from federal income tax by the Internal Revenue Service, effective as of September 2012, pursuant to the provisions of Internal Revenue Code Section 501(c)(3). The Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A)(vi). The tax exempt purpose of the Organization and the nature in which it operates is described in the first paragraph of Note 1. The Organization continues to operate in compliance with its tax exempt purpose. The Organization's informational returns filed with the federal and state governments are subject to examination for the statutory period.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board members Honorable Allen Goldberg and Honorable James Sullivan both served as judges in the Circuit Court of Cook County. Board members Honorable Morton Denlow, Honorable Karen Shields, and Honorable Allen Goldberg were all employed by dispute resolution firm, JAMS, Inc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Bylaws were amended to change the number Board members from 3-8 members as originally required to 9-14 members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 was initially reviewed by the Audit & Finance Committee in conjunction with the Director of Finance & Operations. Upon their approval, the Form 990 was presented to the entire Board for their approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Once a year, the Conflict of Interest policy is thoroughly reviewed with the Board of Directors and the importance of reporting conflicts of interest is stressed. Additionally, the Board carefully evaluates financial decisions for potential conflicts of interest and discusses the conflict accordingly. If a conflict or the appearance of a conflict exists, the conflicted Board member will abstain from voting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents and financial statements available upon request for a valid reason.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
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