Civic Intelligence

Justice System Partners

EIN 46-5733688 • 501(c)3 • South Easton, MA

Profile

Justice system partners is organized with a mission of changing justice systems to be more equitable, effective, and humane.

PO Box 970South Easton, MA 02375

www.justicesystempartners.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.56x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.25x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

26th percentile

-4.8%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

25th percentile

-2.5%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

3.3%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$2,427,614

Down $62,092 (-2.5%) from 2023

Liabilities

Up

$1,370,438

Up $200,482 (+17%) from 2023

Net Assets

Down

$1,057,176

Down $262,574 (-20%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin26th percentile

Revenue

Up

$5,502,253

Up $175,757 (+3.3%) from 2023

Expenses

Up

$5,764,827

Up $445,009 (+8.4%) from 2023

Net Income

Down

-$262,574

Down $269,252 (-4032%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $470,857Liabilities 2014: $399,891Net Assets 2014: $70,9662014Assets 2015: $652,788Liabilities 2015: $370,544Net Assets 2015: $282,2442015Assets 2016: $966,233Liabilities 2016: $687,307Net Assets 2016: $278,9262016Assets 2017: $1,380,523Liabilities 2017: $836,485Net Assets 2017: $544,0382017Assets 2018: $1,538,748Liabilities 2018: $765,878Net Assets 2018: $772,8702018Assets 2019: $829,612Liabilities 2019: $292,479Net Assets 2019: $537,1332019Assets 2020: $1,335,209Liabilities 2020: $948,954Net Assets 2020: $386,2552020Assets 2021: $2,510,639Liabilities 2021: $1,603,871Net Assets 2021: $906,7682021Assets 2022: $3,324,326Liabilities 2022: $2,011,253Net Assets 2022: $1,313,0732022Assets 2023: $2,489,706Liabilities 2023: $1,169,956Net Assets 2023: $1,319,7502023Assets 2024: $2,427,614Liabilities 2024: $1,370,438Net Assets 2024: $1,057,1762024

Highlighted filing

2024

Assets$2,427,614
Liabilities$1,370,438
Net Assets$1,057,176
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $489,127Expenses 2014: $418,161Net Income 2014: $70,9662014Revenue 2015: $1,908,438Expenses 2015: $1,697,160Net Income 2015: $211,2782015Revenue 2016: $1,915,168Expenses 2016: $1,918,486Net Income 2016: -$3,3182016Revenue 2017: $2,010,267Expenses 2017: $1,745,155Net Income 2017: $265,1122017Revenue 2018: $2,256,217Expenses 2018: $2,027,385Net Income 2018: $228,8322018Revenue 2019: $2,394,124Expenses 2019: $2,629,861Net Income 2019: -$235,7372019Revenue 2020: $1,800,295Expenses 2020: $1,951,173Net Income 2020: -$150,8782020Revenue 2021: $2,600,439Expenses 2021: $2,079,926Net Income 2021: $520,5132021Revenue 2022: $4,461,738Expenses 2022: $4,055,433Net Income 2022: $406,3052022Revenue 2023: $5,326,496Expenses 2023: $5,319,818Net Income 2023: $6,6782023Revenue 2024: $5,502,253Expenses 2024: $5,764,827Net Income 2024: -$262,5742024

Highlighted filing

2024

Revenue$5,502,253
Expenses$5,764,827
Net Income-$262,574
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,427,614
Liabilities
$1,370,438
Net assets
$1,057,176
Revenue
$5,502,253
Expenses
$5,764,827
Net income
-$262,574
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.43$1.37$1.06$5.50$5.76$0.26
2023Detailed filing. Detailed filing data is available for this year.$2.49$1.17$1.32$5.33$5.32$0.01
2022Detailed filing. Detailed filing data is available for this year.$3.32$2.01$1.31$4.46$4.06$0.41
2021Detailed filing. Detailed filing data is available for this year.$2.51$1.60$0.91$2.60$2.08$0.52
2020Detailed filing. Detailed filing data is available for this year.$1.34$0.95$0.39$1.80$1.95$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.83$0.29$0.54$2.39$2.63$0.24
2018Detailed filing. Detailed filing data is available for this year.$1.54$0.77$0.77$2.26$2.03$0.23
2017Detailed filing. Detailed filing data is available for this year.$1.38$0.84$0.54$2.01$1.75$0.27
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.69$0.28$1.92$1.92$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.65$0.37$0.28$1.91$1.70$0.21
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.40$0.07$0.49$0.42$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$5,502,253
Mission and Program Overview

Mission

Justice system partners is organized with a mission of changing justice systems to be more equitable, effective, and humane.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,337,125$1,309,433▼ $27,692
Accounts Receivable$423,623$480,312▲ $56,689
Cash and Non-Interest-Bearing Accounts$466,294$363,223▼ $103,071
Investments in Publicly Traded Securities$262,664$274,646▲ $11,982
Total Assets$2,489,706$2,427,614▼ $62,092
Liabilities
Deferred Revenue-$1,245,935-
Accounts Payable and Accrued Expenses$80,045$95,771▲ $15,726
Other Liabilities$1,089,911$28,732▼ $1,061,179
Total Liabilities$1,169,956$1,370,438▲ $200,482
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,319,750$1,057,176▼ $262,574
Total Net Assets Fund Balance$1,319,750$1,057,176▼ $262,574
Total Liabilities and Net Assets / Fund Balance$2,489,706$2,427,614▼ $62,092
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian LovinsPresidentFT$284,586$23,350$298,336
Kate FlorioExecutive ViFT$255,150$22,358$277,508
Kate FlorioExecutive Vice Pres-$255,150$21,723$277,508
Shannon MagnusonDirectorFT$157,500$17,261$174,340
Kevin KuehmeierSenior AssocFT$155,006$17,136$172,142
Kevin KuehmeierSenior Associate-$155,006$7,911$172,142
Tameka WilliamsDirectorFT$153,797$5,513$159,310
Rachel GoldsteinSenior AssocFT$132,388$10,335$142,723
Kim PitreSr. FinanceFT$130,984$6,038$137,022
Jennifer LerchSenior AssocFT$126,788$6,339$133,127
Jordyn RosarioResearch AssFT$112,650$13,230$125,880
Gabriella Priest CelestinSr. AssociatFT$123,664$161$123,825
Gabriella Priest CelestinSr. Associate-$123,664-$123,825
Zachary DalpraSecretary-$14,954-$14,954

Board Members and Trustees

NameTitle
Elyse ClawsonChairperson
Marcus HodgesDirector
Ron ReinsteinDirector
Soledad McgrathDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Joplin Consulting LLCTechnical Assis4921 NE 26TH AVE, Portland, OR 97211$396,121
Revenue and Support

Revenue Composition

Contributions and Grants
$4,660,107
Program Service Revenue
$809,297
Investment Income
$27,724
Other Revenue
$5,125
All Other Contributions
$2,377,725
Change in Net Assets
$-262,574

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,502,253
Total Revenue per Audited Statements
$5,502,253
Total Revenue per Form 990
$5,502,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,467,831
Other Expenses$2,296,996
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,562,672$379,543-$1,942,215
Fees for Services Other$1,660,816$85,427-$1,746,243
Current Officers, Directors, Trustees, and Key Employees$631,986$292,462-$924,448
Travel$188,663$70,052-$258,715
Payroll Taxes$177,183$44,136-$221,319
Office Expenses$46,203$154,393-$200,596
Other Employee Benefits$115,251$27,081-$142,332
Comp Disqual Persons$123,826--$123,826
Pension Plan Contributions$85,416$28,275-$113,691
Insurance-$28,380-$28,380
Information Technology$89$17,602-$17,691
Other Expenses$45$5,579-$5,624
Advertising-$2,600-$2,600
Fees for Services Accounting-$2,600-$2,600
All Other Expenses$247$762-$1,009
Fees for Services Legal-$840-$840
Total Functional Expenses$4,606,048$1,158,779$0$5,764,827

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,764,827
Total Expenses per Audited Statements$5,764,827
Total Expenses per Form 990$5,764,827
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
Credit Card Payable$23,457
Payroll Liabilities$5,275
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
Yes
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, Page 6, Part VI, Line 11B

“The form 990 is reviewed by the executive vice president, the chair person, and the treasurer prior to filing.”

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

“The board of directors of justice system partners are volunteers. The compensation received by members of the board is related to services performed for jsp's programs, not for board service. The board has responsibility to set the structure for the leadership of the organization with either one primary executive or multiple executives who equally share responsibility for the day-to-day oversight of the organization, including carrying out the board's policies and procedures. The president will attend all board meetings. The board is also responsible for hiring, compensation setting, and discipline including termination of the president. Performance of president is reviewed regularly by the chair of the board.”

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

“The compensation received by other officers and key employees is related to services performed for jsp's programs. The board hires, sets the compensation, and is in charge of discipline for the top official. In addition, the board approves the annual budget which includes employee salaries in aggregate. The top official, the president, monitors the compensation of other officers or key employees through a process of reviewing and approving salary structures and using comparability data to substantiate reasonable pay levels.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Justice System Partners
EIN
46-5733688
Phone
7745012286
Address
PO BOX 970, SOUTH EASTON, MA 02375

Signing Officer

Name
Kate Florio
Title
Executive Vice Pres
Phone
7745012286
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elyse Clawson
Formed
2014
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
4
Employees
27

Preparer

Firm
Foster & Associates CPA LLC
Address
9011 SW BEAVERTON HILLSDALE HWY STE, PORTLAND, OR 97225-2452
Preparer
Asif I Muzaffarr
Phone
5032972610
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Research, training, consultation and implementation support for a variety of criminal and juvenile justice initiatives in jurisdictions including fresno county (ca), multnomah county (or), and the administrative office of the illinois courts, and with funding from the laura and john arnold foundation, the annie e. Casey foundation, the national institute of corrections, and others.”

Form 990, Part IX, Line 11G

“Consulting 1,660,816 69,282 0 payroll service 0 16,145 0 total 1,660,816 85,427 0”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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