Civic Intelligence

Community Action for Social Justice

990 • Fiscal year 2020 • EIN 46-2223038

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 18, 2021

601 Veterans Mem Hwy No 140Hauppauge, NY 11788

(866) 599-7260

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.93x

Higher debt load relative to assets than 92% of similar nonprofits.

2020 filings • NTEE E • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

74th percentile

0.31x

Higher debt load relative to revenue than 74% of similar nonprofits.

2020 filings • NTEE E • $500k-$1M nonprofits • Source year 2020

Net Margin

31st percentile

-1.7%

Higher net margin than 31% of similar nonprofits.

2020 filings • NTEE E • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

84th percentile

$113,809

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2020 filings • NTEE E • $500k-$1M nonprofits • Source year 2020

Asset Growth

86th percentile

53%

Faster asset growth than 86% of similar nonprofits.

2020 filings • NTEE E • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

60th percentile

7.0%

Faster revenue growth than 60% of similar nonprofits.

2020 filings • NTEE E • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$326,787

Up $112,834 (+53%) from 2019

Net Assets

Down

$21,998

Down $16,678 (-43%) from 2019

Liabilities

Up

$304,789

Up $129,512 (+74%) from 2019

Revenue

Up

$978,556

Up $64,039 (+7.0%) from 2019

Expenses

Up

$995,234

Up $121,513 (+14%) from 2019

Net Income

Down

-$16,678

Down $57,474 (-141%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2019: $213,953Liabilities 2019: $175,277Net Assets 2019: $38,6762019Assets 2020: $326,787Liabilities 2020: $304,789Net Assets 2020: $21,9982020Assets 2021: $306,697Liabilities 2021: $250,675Net Assets 2021: $56,0222021Assets 2022: $400,128Liabilities 2022: $187,534Net Assets 2022: $212,5942022Assets 2023: $1,171,299Liabilities 2023: $922,327Net Assets 2023: $248,9722023Assets 2024: $1,418,505Liabilities 2024: $1,003,682Net Assets 2024: $414,8232024

Highlighted filing

2020

Assets$326,787
Liabilities$304,789
Net Assets$21,998

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2019: $914,517Expenses 2019: $873,721Net Income 2019: $40,7962019Revenue 2020: $978,556Expenses 2020: $995,234Net Income 2020: -$16,6782020Revenue 2021: $835,663Expenses 2021: $801,639Net Income 2021: $34,0242021Revenue 2022: $1,165,001Expenses 2022: $1,008,429Net Income 2022: $156,5722022Revenue 2023: $1,274,148Expenses 2023: $1,237,770Net Income 2023: $36,3782023Revenue 2024: $1,920,990Expenses 2024: $1,755,139Net Income 2024: $165,8512024

Highlighted filing

2020

Revenue$978,556
Expenses$995,234
Net Income-$16,678
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 18, 2021
Return Version
2019v5.2
Gross Receipts
$978,556
Mission and Program Overview

Mission

Community action for social justice is a not-for-profit organization that fosters improved health and quality-of-life for long islanders impacted by drug use, incarceration, homelessness, and chronic disease through participant-centered services and policy advocacy to reduce broader social and structural barriers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$319,181-
Pledges and Grants Receivable$154,687--
Land, Buildings, and Equipment, Net$34,672$0▼ $34,672
Savings and Temporary Cash Investments$15,929--
Prepaid Expenses and Deferred Charges$735$1,320▲ $585
Cash and Non-Interest-Bearing Accounts$4,888$686▼ $4,202
Total Assets$213,953$326,787▲ $112,834
Other Assets Total$3,042$5,600▲ $2,558
Liabilities
Other Liabilities$100,000$152,381▲ $52,381
Unsecured Notes Loans Payable-$80,280-
Accounts Payable and Accrued Expenses$75,277$72,128▼ $3,149
Total Liabilities$175,277$304,789▲ $129,512
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$38,676$21,998▼ $16,678
Total Net Assets Fund Balance$38,676$21,998▼ $16,678
Total Liabilities and Net Assets / Fund Balance$213,953$326,787▲ $112,834

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$46,229$46,229
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christina WolfExecutive DirectorFT$100,387$13,422$113,809

Board Members and Trustees

NameTitle
Richard CurtisChairperson
Carolina LopezSecretary and Vice Chair
Susan RoethelBoard Member
Laura HollodTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$972,482
Program Service Revenue
$6,000
Investment Income
$2
Other Revenue
$72
All Other Contributions
$290,044
Change in Net Assets
$-16,678

Audited Revenue Reconciliation

Revenue per Audited Statements
$978,556
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$978,556
Total Revenue per Form 990
$978,556
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$543,100
Salaries, Compensation, and Employee Benefits$452,134
Total Fundraising Expense$1,643
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$218,024$4,924$7$222,955
Fees for Services Other$49,200$101,182-$150,382
Current Officers, Directors, Trustees, and Key Employees$60,232$39,151$1,004$100,387
Other Employee Benefits$76,220$12,073$277$88,570
Depreciation Depletion$34,672--$34,672
Occupancy$26,873$4,257$97$31,227
Payroll Taxes$21,604$3,422$78$25,104
Insurance$17,184$2,722$62$19,968
Travel$16,778--$16,778
Pension Plan Contributions$13,010$2,061$47$15,118
Office Expenses$12,073$964$21$13,058
Other Expenses$12,013$2,154$50$12,013
All Other Expenses$4,367$3,359-$7,726
Total Functional Expenses$817,322$176,269$1,643$995,234

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$995,234
Total Expenses per Audited Statements$995,234
Total Expenses per Form 990$995,234
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
Loan Payable$100,000
Bank Overdraft$52,381
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 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

The 990 was provided to the board for review and comments.

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

On an annual basis, each director, principal officer, and committee member with governing board delegated powers shall sign a statement that affirms each person has received a copy of the conflict of interest policy at the board meeting, has read and understood the policy, and has agreed to comply with the policy.

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

Executive compensation was established by the board of directors without the executive director present. Industry standards, including organizations of similar size, conducting similar services, and in similar geographic locations, were reviewed, and decision made by vote without the executive director present. Executive compensation is reviewed annually in conjunction with performance measures.

Form 990, Part VI, Section C, Line 19

Upon written request via email or mail.

Filing and Contact Details

Filer

Filer Name
Community Action for Social Justice Inc
EIN
46-2223038
Phone
8665997260
Address
601 VETERANS MEM HWY NO 140, HAUPPAUGE, NY 11788

Signing Officer

Name
Christina Wolf
Title
Executive Director
Phone
8665997260
Signed
2021-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christina Wolf
Formed
2013
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
7
Volunteers
92

Preparer

Firm
Cerini & Associates Llp
Address
3340 VETERANS MEMORIAL HWY, BOHEMIA, NY 11716
Preparer
Tania Quigley
Phone
6315821600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Auditing: program service expenses 0. Management and general expenses 16,000. Fundraising expenses 0. Total expenses 16,000. Consultants: program service expenses 49,200. Management and general expenses 85,182. Fundraising expenses 0. Total expenses 134,382.

FORM 990, PART XII, LINE 2C:

The finance/audit committee is responsible for the review of the audited financial statements and selection of an independent accountant. This process has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

Casj evaluated its activities for uncertain tax positions and has determined that there were no uncertain tax positions for the year ended june 30, 2020

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01890869
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt06000
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt072
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt01896869
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0978482
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0885511
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt032876
IRS990ScheduleA/Total509Grp/TotalAmt01896869
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0978556
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0885512
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt032876
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01896944
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt046229
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt046229
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0995234
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt052381
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1100000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BANK OVERDRAFT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LOAN PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0978556
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CASJ EVALUATED ITS ACTIVITIES FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2020
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0978556
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0995234
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WAS PROVIDED TO THE BOARD FOR REVIEW AND COMMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON AN ANNUAL BASIS, EACH DIRECTOR, PRINCIPAL OFFICER, AND COMMITTEE MEMBER WITH GOVERNING BOARD DELEGATED POWERS SHALL SIGN A STATEMENT THAT AFFIRMS EACH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY AT THE BOARD MEETING, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE COMPENSATION WAS ESTABLISHED BY THE BOARD OF DIRECTORS WITHOUT THE EXECUTIVE DIRECTOR PRESENT. INDUSTRY STANDARDS, INCLUDING ORGANIZATIONS OF SIMILAR SIZE, CONDUCTING SIMILAR SERVICES, AND IN SIMILAR GEOGRAPHIC LOCATIONS, WERE REVIEWED, AND DECISION MADE BY VOTE WITHOUT THE EXECUTIVE DIRECTOR PRESENT. EXECUTIVE COMPENSATION IS REVIEWED ANNUALLY IN CONJUNCTION WITH PERFORMANCE MEASURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN REQUEST VIA EMAIL OR MAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AUDITING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 16,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,000. CONSULTANTS: PROGRAM SERVICE EXPENSES 49,200. MANAGEMENT AND GENERAL EXPENSES 85,182. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 134,382.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FINANCE/AUDIT COMMITTEE IS RESPONSIBLE FOR THE REVIEW OF THE AUDITED FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalEmployeeCnt07
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0176269
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0817322
IRS990/TotalFunctionalExpensesGrp/TotalAmt0995234
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0304789
IRS990/TotalLiabilitiesGrp/BOYAmt0175277
IRS990/TotalLiabilitiesGrp/EOYAmt0304789
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt038676
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IRS990/TotalOtherCompensationAmt013422
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IRS990/TotalProgramServiceRevenueAmt06000
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IRS990/TotalRevenueGrp/ExclusionAmt02
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IRS990/TotalVolunteersCnt092
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0601 VETERANS MEM HWY NO 140
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IRS990/WebsiteAddressTxt0WWW.CASJ.ORG
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTINA WOLF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08665997260
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY ACTION FOR SOCIAL JUSTICE INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
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ReturnHeader/Filer/USAddress/AddressLine1Txt0601 VETERANS MEM HWY NO 140

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