Civic Intelligence

Community Justice Center

990 • Fiscal year 2019 • EIN 47-0830661

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 02, 2020

211 N 14th Street Ste 314Lincoln, NE 68508

(402) 429-1050

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

62nd percentile

0.00x

Higher debt load relative to revenue than 62% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

13th percentile

-28%

Higher net margin than 13% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

92nd percentile

$48,633

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

17th percentile

-26%

Faster asset growth than 17% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

9th percentile

-52%

Faster revenue growth than 9% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$366,255

Down $126,050 (-26%) from 2018

Net Assets

Down

$364,453

Down $126,841 (-26%) from 2018

Liabilities

Up

$1,802

Up $791 (+78%) from 2018

Revenue

Down

$363,340

Down $391,970 (-52%) from 2018

Expenses

Up

$463,308

Up $164,921 (+55%) from 2018

Net Income

Down

-$99,968

Down $556,891 (-122%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $78,314Liabilities 2011: $2,8832011Assets 2012: $34,118Liabilities 2012: $4,9042012Assets 2013: $14,721Liabilities 2013: $02013Assets 2014: $24,810Liabilities 2014: $4622014Assets 2015: $33,321Liabilities 2015: $342Net Assets 2015: $32,9792015Assets 2016: $41,754Liabilities 2016: $4622016Assets 2017: $34,954Liabilities 2017: $583Net Assets 2017: $34,3712017Assets 2018: $492,305Liabilities 2018: $1,011Net Assets 2018: $491,2942018Assets 2019: $366,255Liabilities 2019: $1,802Net Assets 2019: $364,4532019Assets 2020: $396,421Liabilities 2020: $79,488Net Assets 2020: $316,9332020Assets 2021: $768,482Liabilities 2021: $22,044Net Assets 2021: $746,4382021Assets 2022: $694,972Liabilities 2022: $21,629Net Assets 2022: $673,3432022Assets 2023: $471,722Liabilities 2023: $46,097Net Assets 2023: $425,6252023Assets 2024: $814,919Liabilities 2024: $54,624Net Assets 2024: $760,2952024

Highlighted filing

2019

Assets$366,255
Liabilities$1,802
Net Assets$364,453

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $62,653Expenses 2011: $65,454Net Income 2011: -$2,8012011Revenue 2012: $51,825Expenses 2012: $98,042Net Income 2012: -$46,2172012Revenue 2013: $74,881Expenses 2013: $89,374Net Income 2013: -$14,4932013Revenue 2014: $113,929Expenses 2014: $104,302Net Income 2014: $9,6272014Revenue 2015: $130,472Expenses 2015: $121,841Net Income 2015: $8,6312015Revenue 2016: $142,448Expenses 2016: $134,135Net Income 2016: $8,3132016Revenue 2017: $184,430Expenses 2017: $191,351Net Income 2017: -$6,9212017Revenue 2018: $755,310Expenses 2018: $298,387Net Income 2018: $456,9232018Revenue 2019: $363,340Expenses 2019: $463,308Net Income 2019: -$99,9682019Revenue 2020: $447,181Expenses 2020: $494,701Net Income 2020: -$47,5202020Revenue 2021: $959,998Expenses 2021: $530,493Net Income 2021: $429,5052021Revenue 2022: $393,479Expenses 2022: $586,574Net Income 2022: -$193,0952022Revenue 2023: $599,237Expenses 2023: $828,569Net Income 2023: -$229,3322023Revenue 2024: $1,258,505Expenses 2024: $923,835Net Income 2024: $334,6702024

Highlighted filing

2019

Revenue$363,340
Expenses$463,308
Net Income-$99,968
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 2, 2020
Return Version
2019v5.0
Gross Receipts
$363,340
Mission and Program Overview

Mission

A restorative justice agency committed to habilitating justice in nebraska.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$152,586$207,584▲ $54,998
Pledges and Grants Receivable$310,013$124,005▼ $186,008
Savings and Temporary Cash Investments-$30,000-
Accounts Receivable$3,000$4,666▲ $1,666
Total Assets$465,599$366,255▼ $99,344
Liabilities
Accounts Payable and Accrued Expenses$1,178$1,802▲ $624
Total Liabilities$1,178$1,802▲ $624
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$154,408$204,778▲ $50,370
Net Assets With Donor Restrictions$310,013$159,675▼ $150,338
Total Net Assets Fund Balance$464,421$364,453▼ $99,968
Total Liabilities and Net Assets / Fund Balance$465,599$366,255▼ $99,344
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James JonesExecutive DiFT$48,633$48,633

Board Members and Trustees

NameTitle
Diane ShottenkirkPresident
Bobby BeltranDirector
Capt Anthony ButlerDirector
Elice HubbertDirector
Gary LambDirector
Leeann PancharoenSecretary
Kathy MolinaroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$210,868
Program Service Revenue
$147,122
Investment Income
$0
Other Revenue
$5,350
All Other Contributions
$210,868
Change in Net Assets
$-99,968

Audited Revenue Reconciliation

Revenue per Audited Statements
$363,340
Total Revenue per Audited Statements
$363,340
Total Revenue per Form 990
$363,340
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$311,742
Other Expenses$151,566
Total Fundraising Expense$32,187
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$162,569$42,240$28,160$232,969
Office Expenses$50,976$454-$51,430
Current Officers, Directors, Trustees, and Key Employees$48,633--$48,633
Fees for Services Accounting$27,169$7,450-$34,619
Travel$30,073--$30,073
Payroll Taxes$16,902$3,380$2,254$22,536
Occupancy$7,595$1,519$1,013$10,127
Other Employee Benefits$5,703$1,141$760$7,604
Advertising$6,527--$6,527
Information Technology$5,872--$5,872
Insurance$5,143$271-$5,414
Other Expenses$4,104--$4,104
Fees for Services Other$3,400--$3,400
Total Functional Expenses$374,666$56,455$32,187$463,308

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$463,308
Total Expenses per Audited Statements$463,308
Total Expenses per Form 990$463,308
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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

Management reviews form 990 and then is made available to the board of directors for review.

Form 990, Page 6, Part VI, Line 12C

Board members are required to annually disclose any interest that could give rise to conflicts.

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

The board of directors reviews the midwest non-profit association's salary survey to assist in its evaluation of the propriety of the executive director's salary.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Community Justice Center
EIN
47-0830661
Phone
4024291050
Address
211 N 14TH STREET STE 314, LINCOLN, NE 68508

Signing Officer

Name
James Jones
Title
Executive Director
Phone
4024291050
Signed
2020-07-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Jones
Voting Board Members
7
Independent Board Members
7
Employees
13
Volunteers
1

Preparer

Firm
Grafton & Associates Pc
Address
5935 S 56TH ST SUITE A, LINCOLN, NE 68516
Preparer
Joseph J Meduna
Phone
4024863600
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The center is an exempt organization under internal revenue code section 501(c)(3) and has been classified as other than a private foundation by the internal revenue service. As such, income earned in the performance of its exempt purpose is not subject to income tax. Any income earned through activities not related to its exempt purpose is subject to income tax at normal corporate rates. The center has not engaged in any such activities and, therefore, no provisions have been made for unrelated business income taxes. Management also believes the center does not have any uncertain tax positions. The center could still be subject to internal revenue service audit for the short year ending december 31, 2018, and fiscal years ending september 2018 and 2017.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER IS AN EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND HAS BEEN CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. AS SUCH, INCOME EARNED IN THE PERFORMANCE OF ITS EXEMPT PURPOSE IS NOT SUBJECT TO INCOME TAX. ANY INCOME EARNED THROUGH ACTIVITIES NOT RELATED TO ITS EXEMPT PURPOSE IS SUBJECT TO INCOME TAX AT NORMAL CORPORATE RATES. THE CENTER HAS NOT ENGAGED IN ANY SUCH ACTIVITIES AND, THEREFORE, NO PROVISIONS HAVE BEEN MADE FOR UNRELATED BUSINESS INCOME TAXES. MANAGEMENT ALSO BELIEVES THE CENTER DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. THE CENTER COULD STILL BE SUBJECT TO INTERNAL REVENUE SERVICE AUDIT FOR THE SHORT YEAR ENDING DECEMBER 31, 2018, AND FISCAL YEARS ENDING SEPTEMBER 2018 AND 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT REVIEWS FORM 990 AND THEN IS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO ANNUALLY DISCLOSE ANY INTEREST THAT COULD GIVE RISE TO CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS THE MIDWEST NON-PROFIT ASSOCIATION'S SALARY SURVEY TO ASSIST IN ITS EVALUATION OF THE PROPRIETY OF THE EXECUTIVE DIRECTOR'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0211 N 14TH STREET STE 314
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IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068508
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IRS990/WebsiteAddressTxt0WWW.COMMUNITYJUSTICECENTER.ORG
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ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04024291050
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY JUSTICE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0470830661
ReturnHeader/Filer/PhoneNum04024291050
ReturnHeader/Filer/USAddress/AddressLine1Txt0211 N 14TH STREET STE 314
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId093C6496BFAA4FBCE995ACE11B342E0764C27669A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.46.56.228
ReturnHeader/FilingSecurityInformation/IPDt02020-07-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:52:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823725220
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRAFTON & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05935 S 56TH ST SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LINCOLN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068516
ReturnHeader/PreparerPersonGrp/PhoneNum04024863600
ReturnHeader/PreparerPersonGrp/PreparationDt02020-07-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH J MEDUNA
ReturnHeader/ReturnTs02020-07-15T13:52:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.05$0.76$1.26$0.92$0.33
2023Summary only. Only limited summary data is available for this year.$0.47$0.05$0.43$0.60$0.83$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.02$0.67$0.39$0.59$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.02$0.75$0.96$0.53$0.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.08$0.32$0.45$0.49$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.36$0.36$0.46$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.00$0.49$0.76$0.30$0.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.00$0.03$0.18$0.19$0.01
2016Summary only. Only limited summary data is available for this year.$0.04$0.00$0.14$0.13$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.13$0.12$0.01
2014Summary only. Only limited summary data is available for this year.$0.02$0.00$0.11$0.10$0.01
2013Summary only. Only limited summary data is available for this year.$0.01$0.00$0.07$0.09$0.01
2012Summary only. Only limited summary data is available for this year.$0.03$0.00$0.05$0.10$0.05
2011Summary only. Only limited summary data is available for this year.$0.08$0.00$0.06$0.07$0.00
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • <$500k nonprofits