Civic Intelligence

Uncommon Law

990 • Fiscal year 2017 • EIN 46-1538094

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 12, 2018

220 4th StreetOakland, CA 94607

(510) 271-0310

Siviq Scores

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

Liabilities / Assets

88th percentile

0.43x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

84th percentile

0.13x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

99th percentile

$120,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 37.5% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

17th percentile

-27%

Faster asset growth than 17% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

19th percentile

-27%

Faster revenue growth than 19% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$95,805

Down $34,934 (-27%) from 2016

Net Assets

Down

$54,888

Down $44,096 (-45%) from 2016

Liabilities

Up

$40,917

Up $9,162 (+29%) from 2016

Revenue

Down

$319,599

Down $117,772 (-27%) from 2016

Expenses

Down

$364,122

Down $3,103 (-0.8%) from 2016

Net Income

Down

-$44,523

Down $114,669 (-163%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2015: $74,215Liabilities 2015: $45,377Net Assets 2015: $28,8382015Assets 2016: $130,739Liabilities 2016: $31,755Net Assets 2016: $98,9842016Assets 2017: $95,805Liabilities 2017: $40,917Net Assets 2017: $54,8882017Assets 2018: $114,397Liabilities 2018: $0Net Assets 2018: $114,3972018Assets 2019: $889,429Liabilities 2019: $102,093Net Assets 2019: $787,3362019Assets 2020: $3,992,430Liabilities 2020: $755,821Net Assets 2020: $3,236,6092020Assets 2021: $2,981,564Liabilities 2021: $157,474Net Assets 2021: $2,824,0902021Assets 2022: $4,369,006Liabilities 2022: $450,563Net Assets 2022: $3,918,4432022Assets 2024: $7,201,943Liabilities 2024: $412,211Net Assets 2024: $6,789,7322024

Highlighted filing

2017

Assets$95,805
Liabilities$40,917
Net Assets$54,888

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2015: $247,741Expenses 2015: $248,420Net Income 2015: -$6792015Revenue 2016: $437,371Expenses 2016: $367,225Net Income 2016: $70,1462016Revenue 2017: $319,599Expenses 2017: $364,122Net Income 2017: -$44,5232017Revenue 2018: $543,339Expenses 2018: $444,585Net Income 2018: $98,7542018Revenue 2019: $1,335,634Expenses 2019: $654,845Net Income 2019: $680,7892019Revenue 2020: $3,657,943Expenses 2020: $1,208,670Net Income 2020: $2,449,2732020Revenue 2021: $2,145,290Expenses 2021: $2,557,809Net Income 2021: -$412,5192021Revenue 2022: $4,072,621Expenses 2022: $2,978,268Net Income 2022: $1,094,3532022Revenue 2024: $7,647,918Expenses 2024: $4,369,311Net Income 2024: $3,278,6072024

Highlighted filing

2017

Revenue$319,599
Expenses$364,122
Net Income-$44,523
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 12, 2018
Return Version
2017v2.2
Gross Receipts
$319,599
Mission and Program Overview

Mission

Uncommon law's mission is to provide access to justice and healing for people impacted by incarceration. We deliver trauma-informed, healing-centered mental health and legal counseling to help provide a safe pathway home for people currently serving lengthy prison terms in california prisons. We represent people in their parole hearings and habeas petitions, and we engage in litigation and policy advocacy to address systemic discrimination in the criminal justice system. We also provide training for people in prison, attorneys, family members, and law students in order to improve the overall quality of preparation for and representation in parole hearings. Our clients cannot be released from prison unless and until they have participated in counseling and other training programs, and can show the california parole board they can safely rejoin their communities. We help them get ready to make that showing.

To provide quality, low-cost or free legal representation to life prisoners by helping long-term prisoners obtain release by working with prisoners for months or years in advance of their parole board hearings, and representing them in those hearings and in court petitions challenging the parole board and the governor.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$53,700$39,250▼ $14,450
Cash and Non-Interest-Bearing Accounts$60,099$39,015▼ $21,084
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$130,739$95,805▼ $34,934
Other Assets Total$16,940$17,540▲ $600
Liabilities
Other Liabilities$31,755$40,917▲ $9,162
Total Liabilities$31,755$40,917▲ $9,162
Net Assets / Fund Balance
Unrestricted Net Assets$98,984$54,888▼ $44,096
Total Net Assets Fund Balance$98,984$54,888▼ $44,096
Total Liabilities and Net Assets / Fund Balance$130,739$95,805▼ $34,934

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$600--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Keith WattleyExecutive DirectorFT$120,000$120,000

Board Members and Trustees

NameTitle
Sara NormanPresident
Amanda BergerBoard Member
EDIE DeGRAFFBoard Member
Ernest Hammond IiiBoard Member
Frankie GuzmanBoard Member
Sam JohnsonjrBoard Member
Satch SlavinBoard Member
Troy WilliamsBoard Member
Megan ComfortSecretary
Glenn ColeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$238,351
Program Service Revenue
$81,248
Investment Income
$0
Other Revenue
$0
All Other Contributions
$238,351
Change in Net Assets
$-44,523
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$278,528
Other Expenses$85,594
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$120,000--$120,000
Other Salaries and Wages$114,954--$114,954
Other Employee Benefits$23,327--$23,327
Payroll Taxes$20,247--$20,247
All Other Expenses$19,375$120-$19,495
Occupancy$17,100$1,900-$19,000
Travel$10,329--$10,329
Fees for Services Accounting$5,400$600-$6,000
Other Expenses$4,437--$4,437
Office Expenses$3,122$347-$3,469
Advertising$2,142--$2,142
Total Functional Expenses$361,155$2,967$0$364,122
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liability$25,917
LOAN PAYABLE-Sara Norman$15,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The executive director reviews the tax return before filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available to public upon written request

Filing and Contact Details

Filer

Filer Name
Uncommon Law
EIN
46-1538094
Phone
5102710310
Address
220 4TH STREET, OAKLAND, CA 94607

Signing Officer

Name
Keith Wattley
Title
Executive Director
Signed
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
0
Employees
6

Preparer

Firm
Grant & Smith Llp
Address
333 HEGENBERGER ROAD SUITE 325, OAKLAND, CA 94621
Preparer
Ravinder Singh CPA
Phone
5108320257
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt020247
IRS990/PayrollTaxesGrp/TotalAmt020247
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt0427
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LEGAL FEES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt081248
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0145215
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0107036
IRS990/PYProgramServiceRevenueAmt0292156
IRS990/PYRevenuesLessExpensesAmt070146
IRS990/PYSalariesCompEmpBnftPaidAmt0260189
IRS990/PYTotalExpensesAmt0367225
IRS990/PYTotalRevenueAmt0437371
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-44523
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0238351
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0145215
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt064684
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt040246
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0488896
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt081248
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0292156
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0183056
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0213954
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0220118
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0990532
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct01.00000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0247740
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0254200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0220518
IRS990ScheduleA/Total509Grp/TotalAmt01479428
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0319599
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0437371
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0247740
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0254200
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0220518
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01479428
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt016940
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1600
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM OFFICER
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RENT DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt125917
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE-Sara Norman
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX LIABILITY
IRS990ScheduleD/TotalBookValueOtherAssetsAmt017540
IRS990ScheduleD/TotalLiabilityAmt040917
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS THE TAX RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE TO PUBLIC UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalAssetsBOYAmt0130739
IRS990/TotalAssetsEOYAmt095805
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0238351
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02967
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0361155
IRS990/TotalFunctionalExpensesGrp/TotalAmt0364122
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031755
IRS990/TotalLiabilitiesEOYAmt040917
IRS990/TotalLiabilitiesGrp/BOYAmt031755
IRS990/TotalLiabilitiesGrp/EOYAmt040917
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt098984
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt054888
IRS990/TotalProgramServiceExpensesAmt0361155
IRS990/TotalProgramServiceRevenueAmt081248
IRS990/TotalReportableCompFromOrgAmt0120000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt081248
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0319599
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0130739
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt095805
IRS990/TravelGrp/ProgramServicesAmt010329

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • <$500k nonprofits

Pafford Health Inc

501(c)3 • NTEE E30

Revenue$319,724
Assets$218,472

Revenue vs current organization

About the same

Assets vs current organization

128% higher