Civic Intelligence

Child Justice Inc.

990 • Fiscal year 2023 • EIN 46-2493549

Oct 01, 2022 to Sep 30, 2023 • Filed on Jun 24, 2024

8720 Georgia AvenueSilver Spring, MD 20910

(301) 283-1782

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

35th percentile

0.03x

Higher debt load relative to revenue than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$97,960

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

97th percentile

201%

Faster asset growth than 97% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,964,351

Up $1,311,296 (+201%) from 2022

Net Assets

Up

$1,902,889

Up $1,286,309 (+209%) from 2022

Liabilities

Up

$61,462

Up $24,987 (+69%) from 2022

Revenue

Up

$2,058,589

Up $339,882 (+20%) from 2022

Expenses

Up

$1,771,961

Up $373,745 (+27%) from 2022

Net Income

Down

$286,628

Down $33,863 (-11%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2014: $13,310Net Assets 2014: $13,3102014Assets 2015: $70,273Net Assets 2015: $70,2732015Assets 2016: $719,944Liabilities 2016: $0Net Assets 2016: $719,9442016Assets 2017: $678,018Liabilities 2017: $0Net Assets 2017: $678,0182017Assets 2018: $602,684Liabilities 2018: $18,957Net Assets 2018: $583,7272018Assets 2019: $545,953Liabilities 2019: $17,182Net Assets 2019: $528,7712019Assets 2020: $777,142Liabilities 2020: $364,661Net Assets 2020: $412,4812020Assets 2021: $660,750Liabilities 2021: $364,661Net Assets 2021: $296,0892021Assets 2022: $653,055Liabilities 2022: $36,475Net Assets 2022: $616,5802022Assets 2023: $1,964,351Liabilities 2023: $61,462Net Assets 2023: $1,902,8892023Assets 2024: $2,608,782Liabilities 2024: $79,329Net Assets 2024: $2,529,4532024

Highlighted filing

2023

Assets$1,964,351
Liabilities$61,462
Net Assets$1,902,889

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $98,513Expenses 2014: $85,203Net Income 2014: $13,3102014Revenue 2015: $132,417Expenses 2015: $85,387Net Income 2015: $47,0302015Revenue 2016: $876,655Expenses 2016: $226,984Net Income 2016: $649,6712016Revenue 2017: $523,281Expenses 2017: $565,207Net Income 2017: -$41,9262017Revenue 2018: $534,465Expenses 2018: $643,607Net Income 2018: -$109,1422018Revenue 2019: $934,452Expenses 2019: $989,408Net Income 2019: -$54,9562019Revenue 2020: $1,087,195Expenses 2020: $1,203,485Net Income 2020: -$116,2902020Revenue 2021: $815,402Expenses 2021: $931,794Net Income 2021: -$116,3922021Revenue 2022: $1,718,707Expenses 2022: $1,398,216Net Income 2022: $320,4912022Revenue 2023: $2,058,589Expenses 2023: $1,771,961Net Income 2023: $286,6282023Revenue 2024: $2,834,401Expenses 2024: $2,207,786Net Income 2024: $626,6152024

Highlighted filing

2023

Revenue$2,058,589
Expenses$1,771,961
Net Income$286,628
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Jun 24, 2024
Return Version
2022v5.0
Gross Receipts
$2,058,589
Mission and Program Overview

Mission

CHILD JUSTICE

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$83,117$805,873▲ $722,756
Savings and Temporary Cash Investments$331,548--
Pledges and Grants Receivable$188,449$96,837▼ $91,612
Prepaid Expenses and Deferred Charges$30,355$35,619▲ $5,264
Land, Buildings, and Equipment, Net$15,650$9,630▼ $6,020
Total Assets$653,055$1,964,351▲ $1,311,296
Other Assets Total$3,936$1,016,392▲ $1,012,456
Liabilities
Accounts Payable and Accrued Expenses$36,475$43,966▲ $7,491
Other Liabilities-$17,496-
Total Liabilities$36,475$61,462▲ $24,987
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$496,401$1,902,889▲ $1,406,488
Net Assets With Donor Restrictions$120,179--
Total Net Assets Fund Balance$616,580$1,902,889▲ $1,286,309
Total Liabilities and Net Assets / Fund Balance$653,055$1,964,351▲ $1,311,296

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,630$13,552$23,182
Land$0--
Other Assets Org$998,813--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Eileen KingExecutive Director$97,960$97,960

Board Members and Trustees

NameTitle
Daniel R Campos MBAChair
Ann HoyerVice Chair
Brandon ThomasBoard Member
David R Dorey EsqBoard Member
Cynthia Mccann EsqSecretary
Steven Schneebaum EsqTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,006,303
Program Service Revenue
$0
Investment Income
$52,201
Other Revenue
$85
All Other Contributions
$1,060,092
Change in Net Assets
$286,628

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,058,589
Revenue Not Reported on Form 990
$158,805
Total Revenue per Audited Statements
$2,217,394
Total Revenue per Form 990
$2,058,589
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,277,927
Other Expenses$494,034
Total Fundraising Expense$108,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$881,829$145,991$90,143$1,117,963
Fees for Services Legal$208,947$0$0$208,947
Payroll Taxes$68,241$11,298$6,976$86,515
Other Employee Benefits$57,936$9,591$5,922$73,449
Occupancy$43,769$2,536$2,536$48,841
Fees for Services Accounting$0$26,832$0$26,832
Information Technology$5,219$20,877$0$26,096
Office Expenses$19,836$2,320$1,104$23,260
Conferences and Meetings$0$16,079$0$16,079
Travel$10,004$633$633$11,270
Insurance$3,525$5,861$0$9,386
All Other Expenses$2,095$4,760$0$6,855
Other Expenses$0$6,000$0$6,000
Depreciation Depletion$0$4,384$0$4,384
Total Functional Expenses$1,405,998$257,874$108,089$1,771,961

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,930,766
Expenses per Audited Statements$1,771,961
Total Expenses per Form 990$1,771,961
Expenses Not Reported on Form 990$158,805
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued expenses$13,642
Employee Withholdings$3,854
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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
Filing and Contact Details

Filer

Filer Name
Child Justice Inc
EIN
46-2493549
Phone
3012831782
Address
8720 Georgia Avenue, Silver Spring, MD 20910

Signing Officer

Name
Eileen King
Title
Executive Director
Phone
3012831782
Signed
2024-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eileen King
Formed
2012
Legal Domicile
Md
Voting Board Members
6
Independent Board Members
6
Employees
19
Volunteers
0

Preparer

Firm
John F Coggin CPA PLLC
Address
4545 Bissonnet St Ste 129, Bellaire, TX 77401
Preparer
John F Coggin CPA Mba
Phone
7134081318
Supplemental Narrative

Additional Explanations

Other

FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES: The mission of Child Justice, Inc. is to protect and advocate for children who have been abused or witnessed domestic violence, to support them and their protective parents, and to promote change through community outreach, education and policy recommendations. Child Justice provides free legal assistance for eligible protective parents in cases of child abuse and/or domestic violence when alleged abusers are fighting for unsafe access or sole legal or physical custody of their children.

Other

FORM 990 - ORGANIZATION'S MISSION The mission of Child Justice, Inc. is to protect and advocate for children who have been abused or witnessed domestic violence, to support them and their protective parents, and to promote change through community outreach, education and policy recommendations. Child Justice provides free legal assistance for eligible protective parents in cases of child abuse and/or domestic violence when alleged abusers are fighting for unsafe access or sole legal or physical custody of their children.

Other

FORM 990, PART III, LINE 4a - FIRST ACCOMPLISHMENT Incorporated in September 2012 and opening for business in April 2013, Child Justice was founded to provide legal assistance in cases of child abuse and/or domestic violence when alleged abusers are fighting for unsafe access or sole legal or physical custody of their children. We do not charge for our services Child Justice's Vision is a future in which every child's right to safety, dignity and self-hood is honored and protected. Child Justice provides free legal services to non-offending parents in child custody and access cases to protect children after exposure to family violence, physical/sexual abuse, substance addictions or neglect. Legal services are provided directly by Child Justice attorneys and from the generosity of numberous partners from corporate law firms and private law practices. In the five years of our work so far we have substantially increased our capacity for direct representation of non-offending protective parents (usually mothers) and developed successful litigation practices for handling these long, challenging, and heartbreaking cases. We also accompany our clients to court: this support is crucial to their feeling heard and understood. In Maryland, 49% of legal cases are family law disputes and 89% of the parties are unrepresented. Unrepresented parties are unlikely to do well in court, especially in long, complex cases which address a parent's reasonable concerns about the safety of their child or children due to suspected, indicated or criminally adjudicated child abuser and/or domestic violence. In every one of our cases, we see the same scenario: civil protection orders and even convictions of child abuse and/or domestic violence are often not enough for judges to view the child's safety as the paramount goal in child custody and access orders and order long-term protection for children and their non-abusive parents who may also have been victims of family violence. Educating the courts is part of our legal representation - and this includes appeals as well as submitted amicus curiae breifs in selected apellate cases. Most of our cases are highly complex and lengthy, often lasting several years with many court dates, sepositions, as well as other legal proceedings.

Pt VI, Line 11B

- Organization's Process to Review Form 990 The tax return is prepared and forward to each board member as a draft for its review and approval.

Pt VI, Line 12C

- Enforcement of Conflicts Policy Each board member must disclose to the full board when a conflict of interest arises with them and the organization

Pt VI, Line 19

- Governing Documents Disclosure Explanation Are available upon request

Financial Statement Notes

Pt XI, Line 2D

In Kind Services

Pt XII, Line 2D

In Kind Services

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: MISC INCOME 2021: 1782. Description: ANNUAL EVENT - HEROES Description: PER TAX RETURN 2018: 3167. 2019: 1521. 2020: 1141. Description: PER AUDIT 2022: 85.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0Description of Child Justice's lobbying activities: Attending meetings of the Coalition to Protect Maryland's Children approximately 1x week during the Maryland Legislative Session. We may also participate in SALI, MLAW and MNADV legislative meetings. Email contact with other nonprofits and organizarions dealing with issues of child abuse, child safety and family violence, particularly in the context of family law and child custody/access which also criminal law/victim's rights as well as state child protection services. Researching issues, writing testimony, and giving either written or live testimony on bills addressing our issues during the legislative session. For the last two years, all hearings have been virtual. Writing, emailing or calling SenatorsX or Delegates' offices and speaking with staff to urge support (or not) on a particular bill. When Possible, in-person live attendance at Committee Hearings of the Maryland General Assembly. Before or after a hearing, a senator or delegate may be engaged in conversation. Occasionally speaking by email or telephone with a Senator or Delagate (or a staff member) who is a bill sponsor or supporter. Contact with Anne Hoyer, Administrator of Policy and Special Projects for the Maryland Secretary of State's Office regarding proposed legislation on CJI issues. Ms. Hoyer is also a Child Justice Board Member. Encouraging public support of a bill through email, Twitter, Facebook, etc. Discussion of legislative billd suring training or outreach sessions and encouraging support(or not) of proposals.
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt1See below:
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt2The organization did not attempt to influence any foreign legislation nor public opinion
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES: The mission of Child Justice, Inc. is to protect and advocate for children who have been abused or witnessed domestic violence, to support them and their protective parents, and to promote change through community outreach, education and policy recommendations. Child Justice provides free legal assistance for eligible protective parents in cases of child abuse and/or domestic violence when alleged abusers are fighting for unsafe access or sole legal or physical custody of their children.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 - ORGANIZATION'S MISSION The mission of Child Justice, Inc. is to protect and advocate for children who have been abused or witnessed domestic violence, to support them and their protective parents, and to promote change through community outreach, education and policy recommendations. Child Justice provides free legal assistance for eligible protective parents in cases of child abuse and/or domestic violence when alleged abusers are fighting for unsafe access or sole legal or physical custody of their children.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PART III, LINE 4a - FIRST ACCOMPLISHMENT Incorporated in September 2012 and opening for business in April 2013, Child Justice was founded to provide legal assistance in cases of child abuse and/or domestic violence when alleged abusers are fighting for unsafe access or sole legal or physical custody of their children. We do not charge for our services Child Justice's Vision is a future in which every child's right to safety, dignity and self-hood is honored and protected. Child Justice provides free legal services to non-offending parents in child custody and access cases to protect children after exposure to family violence, physical/sexual abuse, substance addictions or neglect. Legal services are provided directly by Child Justice attorneys and from the generosity of numberous partners from corporate law firms and private law practices. In the five years of our work so far we have substantially increased our capacity for direct representation of non-offending protective parents (usually mothers) and developed successful litigation practices for handling these long, challenging, and heartbreaking cases. We also accompany our clients to court: this support is crucial to their feeling heard and understood. In Maryland, 49% of legal cases are family law disputes and 89% of the parties are unrepresented. Unrepresented parties are unlikely to do well in court, especially in long, complex cases which address a parent's reasonable concerns about the safety of their child or children due to suspected, indicated or criminally adjudicated child abuser and/or domestic violence. In every one of our cases, we see the same scenario: civil protection orders and even convictions of child abuse and/or domestic violence are often not enough for judges to view the child's safety as the paramount goal in child custody and access orders and order long-term protection for children and their non-abusive parents who may also have been victims of family violence. Educating the courts is part of our legal representation - and this includes appeals as well as submitted amicus curiae breifs in selected apellate cases. Most of our cases are highly complex and lengthy, often lasting several years with many court dates, sepositions, as well as other legal proceedings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3- Organization's Process to Review Form 990 The tax return is prepared and forward to each board member as a draft for its review and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4- Enforcement of Conflicts Policy Each board member must disclose to the full board when a conflict of interest arises with them and the organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5- Governing Documents Disclosure Explanation Are available upon request
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