Civic Intelligence

Justice Systems Partners

990 • Fiscal year 2021 • EIN 46-5733688

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 11, 2022

PO Box 970South Easton, MA 02375

(774) 501-2286

Siviq Scores

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

Liabilities / Assets

88th percentile

0.64x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

82nd percentile

0.62x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

62nd percentile

20%

Higher net margin than 62% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

94th percentile

$263,550

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

92nd percentile

88%

Faster asset growth than 92% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

74th percentile

44%

Faster revenue growth than 74% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,510,639

Up $1,175,430 (+88%) from 2020

Net Assets

Up

$906,768

Up $520,513 (+135%) from 2020

Liabilities

Up

$1,603,871

Up $654,917 (+69%) from 2020

Revenue

Up

$2,600,439

Up $800,144 (+44%) from 2020

Expenses

Up

$2,079,926

Up $128,753 (+6.6%) from 2020

Net Income

Up

$520,513

Up $671,391 (+445%) from 2020

Historical Trend

Balance Sheet Trend

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

$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

2021

Assets$2,510,639
Liabilities$1,603,871
Net Assets$906,768

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$2,600,439
Expenses$2,079,926
Net Income$520,513
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 11, 2022
Return Version
2021v4.0
Gross Receipts
$2,600,439
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$725,461$1,838,694▲ $1,113,233
Accounts Receivable$203,859$271,050▲ $67,191
Investments in Publicly Traded Securities$250,032$250,087▲ $55
Cash and Non-Interest-Bearing Accounts$155,857$150,808▼ $5,049
Total Assets$1,335,209$2,510,639▲ $1,175,430
Liabilities
Other Liabilities$919,845$1,533,053▲ $613,208
Accounts Payable and Accrued Expenses$29,109$70,818▲ $41,709
Total Liabilities$948,954$1,603,871▲ $654,917
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$386,255$906,768▲ $520,513
Total Net Assets Fund Balance$386,255$906,768▲ $520,513
Total Liabilities and Net Assets / Fund Balance$1,335,209$2,510,639▲ $1,175,430
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lore JoplinTreasurerFT$218,700$44,850$263,550
Brian LovinsPrincipalFT$211,300$39,623$250,923
Zachary Dal PraSecretaryFT$207,157$35,130$242,287
Kate FlorioCOOFT$163,296$35,000$198,296
Kevin KuehmeierSenior AssocFT$120,304$33,646$153,950
Kevin KuehmeierSenior Associate-$120,304$33,646$153,950

Board Members and Trustees

NameTitle
Elyse ClawsonChairperson
Marcus HodgesDirector
Ron ReinsteinDirector
Soledad McgrathDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,773,964
Program Service Revenue
$826,081
Investment Income
$394
Other Revenue
$0
All Other Contributions
$1,132,887
Change in Net Assets
$520,513

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,600,439
Total Revenue per Audited Statements
$2,600,439
Total Revenue per Form 990
$2,600,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,632,247
Other Expenses$447,679
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$717,001$205,099-$922,100
Other Salaries and Wages$494,108$44,110-$538,218
Fees for Services Other$224,941$42,001-$266,942
Payroll Taxes$80,746$19,512-$100,258
Other Employee Benefits$53,575$8,503-$62,078
Travel$46,860$1,633-$48,493
Office Expenses$15,583$20,704-$36,287
Information Technology$25,340$10,542-$35,882
Fees for Services Accounting-$23,707-$23,707
Insurance-$17,201-$17,201
Pension Plan Contributions-$9,593-$9,593
Other Expenses$321,592$-321,592-$789
Fees for Services Legal-$664-$664
Total Functional Expenses$1,990,250$89,676$0$2,079,926

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,079,926
Total Expenses per Audited Statements$2,079,926
Total Expenses per Form 990$2,079,926
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
Unearned Contract Revenue$1,378,926
Eidl Loan$149,900
Payroll Liabilities$4,227
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by the chief operating officer, 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 principal(s) will attend all board meetings. The board is also responsible for hiring, compensation setting, and discipline including termination of the principal(s). Performance of principal(s) is reviewed regularly by the chair of the board.

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
COO
Phone
7745012286
Signed
2022-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elyse Clawson
Formed
2014
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
10

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 santa clara county (ca), fresno county (ca), virginia dept of juvenile justice, and the administrative office of the illinois courts, and with funding from the laura and john arnold foundation, the national institute of corrections, and others.

Form 990, Part IX, Line 11G

Consulting 224,941 40,091 0 payroll service 0 1,910 0 total 224,941 42,001 0

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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0117739
IRS990/ProgSrvcAccomActyOtherGrp/Desc0RESEARCH, TRAINING, CONSULTATION AND IMPLEMENTATION SUPPORT FOR A VARIETY OF CRIMINAL AND JUVENILE JUSTICE INITIATIVES IN JURISDICTIONS INCLUDING SANTA CLARA COUNTY (CA), FRESNO COUNTY (CA), VIRGINIA DEPT OF JUVENILE JUSTICE, AND THE ADMINISTRATIVE OFFICE OF THE ILLINOIS COURTS, AND WITH FUNDING FROM THE LAURA AND JOHN ARNOLD FOUNDATION, THE NATIONAL INSTITUTE OF CORRECTIONS, AND OTHERS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0962942
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0708342
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IRS990/PYContributionsGrantsAmt01252355
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IRS990/PYOtherExpensesAmt0418952
IRS990/PYProgramServiceRevenueAmt0547192
IRS990/PYRevenuesLessExpensesAmt0-150878
IRS990/PYSalariesCompEmpBnftPaidAmt01532221
IRS990/PYTotalExpensesAmt01951173
IRS990/PYTotalRevenueAmt01800295
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt01838694
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ADVISORY AND TRAINING SERVICES 2,065,669
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01252355
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01698602
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02254612
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02009654
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08989187
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0394
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0748
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03126
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01605
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05873
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0547192
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0692396
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02065669
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02009654
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08989187
IRS990ScheduleA/TotalSupportAmt011060729
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1149900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt24227
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNEARNED CONTRACT REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1EIDL LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt02600439
IRS990ScheduleD/TotalExpensesPerForm990Amt02079926
IRS990ScheduleD/TotalLiabilityAmt01533053
IRS990ScheduleD/TotalRevenuePerForm990Amt02600439
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02600439
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02079926
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2207157
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt425246
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BRIAN LOVINS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2ZACHARY DAL PRA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3KATE FLORIO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4KEVIN KUEHMEIER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRINCIPAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3COO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4SENIOR ASSOCIATE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1250923
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3198296
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt4153950
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IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RESEARCH, TRAINING, CONSULTATION AND IMPLEMENTATION SUPPORT FOR A VARIETY OF CRIMINAL AND JUVENILE JUSTICE INITIATIVES IN JURISDICTIONS INCLUDING SANTA CLARA COUNTY (CA), FRESNO COUNTY (CA), VIRGINIA DEPT OF JUVENILE JUSTICE, AND THE ADMINISTRATIVE OFFICE OF THE ILLINOIS COURTS, AND WITH FUNDING FROM THE LAURA AND JOHN ARNOLD FOUNDATION, THE NATIONAL INSTITUTE OF CORRECTIONS, AND OTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE CHIEF OPERATING OFFICER, THE CHAIR PERSON, AND THE TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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 PRINCIPAL(S) WILL ATTEND ALL BOARD MEETINGS. THE BOARD IS ALSO RESPONSIBLE FOR HIRING, COMPENSATION SETTING, AND DISCIPLINE INCLUDING TERMINATION OF THE PRINCIPAL(S). PERFORMANCE OF PRINCIPAL(S) IS REVIEWED REGULARLY BY THE CHAIR OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTING 224,941 40,091 0 PAYROLL SERVICE 0 1,910 0 TOTAL 224,941 42,001 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalAssetsEOYAmt02510639
IRS990/TotalAssetsGrp/BOYAmt01335209
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt089676
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01990250
IRS990/TotalFunctionalExpensesGrp/TotalAmt02079926
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0948954
IRS990/TotalLiabilitiesEOYAmt01603871
IRS990/TotalLiabilitiesGrp/BOYAmt0948954
IRS990/TotalLiabilitiesGrp/EOYAmt01603871
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0386255
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0906768

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