Civic Intelligence

Just City Inc.

990 • Fiscal year 2016 • EIN 47-2650826

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

PO Box 41852Memphis, TN 38174

(901) 206-2226

Siviq Scores

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

Liabilities / Assets

36th percentile

0.03x

Higher debt load relative to assets than 36% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

87th percentile

33%

Higher net margin than 87% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

75th percentile

$116,053

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

100th percentile

1314%

Faster asset growth than 100% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

98th percentile

438%

Faster revenue growth than 98% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$397,118

Up $369,024 (+1314%) from 2015

Net Assets

$383,539

No earlier filing loaded for comparison.

Liabilities

Up

$13,579

Up $13,579 from 2015

Revenue

Up

$1,048,920

Up $853,961 (+438%) from 2015

Expenses

Up

$703,914

Up $537,049 (+322%) from 2015

Net Income

Up

$345,006

Up $316,912 (+1128%) from 2015

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 2015: $28,094Liabilities 2015: $02015Assets 2016: $397,118Liabilities 2016: $13,579Net Assets 2016: $383,5392016Assets 2017: $459,158Liabilities 2017: $37,188Net Assets 2017: $421,9702017Assets 2018: $725,637Liabilities 2018: $43,386Net Assets 2018: $682,2512018Assets 2019: $908,629Liabilities 2019: $23,736Net Assets 2019: $884,8932019Assets 2020: $1,389,261Liabilities 2020: $101,493Net Assets 2020: $1,287,7682020Assets 2022: $1,765,744Liabilities 2022: $38,001Net Assets 2022: $1,727,7432022Assets 2023: $1,874,249Liabilities 2023: $203,887Net Assets 2023: $1,670,3622023Assets 2024: $2,242,378Liabilities 2024: $166,981Net Assets 2024: $2,075,3972024

Highlighted filing

2016

Assets$397,118
Liabilities$13,579
Net Assets$383,539

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $194,959Expenses 2015: $166,865Net Income 2015: $28,0942015Revenue 2016: $1,048,920Expenses 2016: $703,914Net Income 2016: $345,0062016Revenue 2017: $912,814Expenses 2017: $953,370Net Income 2017: -$40,5562017Revenue 2018: $918,710Expenses 2018: $557,169Net Income 2018: $361,5412018Revenue 2019: $805,962Expenses 2019: $603,320Net Income 2019: $202,6422019Revenue 2020: $1,299,295Expenses 2020: $896,421Net Income 2020: $402,8742020Revenue 2022: $768,274Expenses 2022: $1,029,908Net Income 2022: -$261,6342022Revenue 2023: $1,098,148Expenses 2023: $1,153,528Net Income 2023: -$55,3802023Revenue 2024: $1,474,918Expenses 2024: $1,069,883Net Income 2024: $405,0352024

Highlighted filing

2016

Revenue$1,048,920
Expenses$703,914
Net Income$345,006
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$1,048,920
Mission and Program Overview

Mission

We persue a smaller, fairer, and more humane criminal justice system for families and communities. See Schedule O for full Mission

Just city exists to advance policies and programs that strengthen the right to counsel and mitigate the damage caused to families and communities as a result of contact with the criminal justice system. We pursue a smaller, fairer, and more humane criminal justice system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$28,094$392,747▲ $364,653
Land, Buildings, and Equipment, Net$0$4,371▲ $4,371
Total Assets$28,094$397,118▲ $369,024
Liabilities
Accounts Payable and Accrued Expenses-$13,579-
Total Liabilities$0$13,579▲ $13,579
Net Assets / Fund Balance
Unrestricted Net Assets$28,094$383,539▲ $355,445
Total Net Assets Fund Balance$28,094$383,539▲ $355,445
Total Liabilities and Net Assets / Fund Balance$28,094$397,118▲ $369,024

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,371$1,883$6,254
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joshua SpicklerExecutive DirectorFT$106,410$9,643$116,053

Board Members and Trustees

NameTitle
Daniel KielChair
Darrell CobbinsVice Chair
Elena DelavegaDirector
Jeanne JemisonDirector
Nishta MehraDirector
Patrick HendricksDirector
Reggie DavisDirector
Elle PerrySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,048,920
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,048,920
Change in Net Assets
$345,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$508,225
Salaries, Compensation, and Employee Benefits$195,689
Total Fundraising Expense$26,475
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$157,342--$157,342
Current Officers, Directors, Trustees, and Key Employees$73,029$24,474$8,907$106,410
Other Salaries and Wages$35,351$11,847$4,312$51,510
Fees for Services Lobbying$51,000--$51,000
Office Expenses$20,952$12,303$4,101$37,356
Other Employee Benefits$15,637$5,241$1,907$22,785
All Other Expenses$13,386$2,586$3,077$19,049
Occupancy$10,919$5,459$1,820$18,198
Travel$16,112--$16,112
Payroll Taxes$8,291$2,779$1,011$12,081
Other Expenses$11,538--$11,538
Advertising$8,178-$909$9,087
Fees for Services Accounting-$3,280-$3,280
Pension Plan Contributions$1,992$668$243$2,903
Depreciation Depletion$1,129$565$188$1,882
Total Functional Expenses$608,237$69,202$26,475$703,914
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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, Part VI, Section B, Line 11B

A pdf version of the 990 is sent to all board members and discussed for approval.

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

The board of directors is responsible for monitoring and enforcing compliance with the conflict of interest policy. Each director is responsible for disclosing any potential conflict of interest to the board, at which time the board of directors will evaluate the situation and vote.

Form 990, Part VI, Section B, Line 15

The board of directors approve the executive director's salary and compensation package.

Form 990, Part VI, Section C, Line 19

Available upon request. Also available on the guidestar website and just city website.

Filing and Contact Details

Filer

Filer Name
Just City Inc
EIN
47-2650826
Phone
9012062226
Address
PO BOX 41852, MEMPHIS, TN 38174

Signing Officer

Name
Joshua B Spickler
Title
Executive Director
Phone
9012062226
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua B Spickler
Formed
2015
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
0

Preparer

Firm
Watkins Uiberall Pllc
Address
1661 AARON BRENNER DR STE 300, MEMPHIS, TN 38120
Preparer
Benjamin D Collins
Phone
9017612720
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consulting/independent contractors: program service expenses 157,342. Management and general expenses 0. Fundraising expenses 0. Total expenses 157,342.

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IRS990/ProgSrvcAccomActy3Grp/Desc0ADVOCACY - JUST CITY SEEKS TO CHANGE THE LOCAL AND STATEWIDE NARRATIVE AROUND CRIMINAL JUSTICE BY ADVOCATING FOR A SMALLER, FAIRER AND MORE HUMANE CRIMINAL JUSTICE SYSTEM. WE ENGAGE IN COMMUNITY OUTREACH, MEDIA CREATION AND ENGAGEMENT, AND EDUCATION.
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IRS990/PYTotalRevenueAmt0194960
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0345006
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01048920
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0194960
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01243880
IRS990ScheduleA/PublicSupportTotal170Amt01243880
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01048920
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0194960
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01243880
IRS990ScheduleA/TotalSupportAmt01243880
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsInd01
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesAmt051000
IRS990ScheduleC/OtherActivitiesInd01
IRS990ScheduleC/PaidStaffOrManagementInd00
IRS990ScheduleC/PublicationsOrBroadcastInd01
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0JUST CITY PAID A CONTRACT LOBBYIST $51,000 DURING THE 2016 TAX YEAR.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt051000
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04371
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01883
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06254
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04371
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A PDF VERSION OF THE 990 IS SENT TO ALL BOARD MEMBERS AND DISCUSSED FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS RESPONSIBLE FOR MONITORING AND ENFORCING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. EACH DIRECTOR IS RESPONSIBLE FOR DISCLOSING ANY POTENTIAL CONFLICT OF INTEREST TO THE BOARD, AT WHICH TIME THE BOARD OF DIRECTORS WILL EVALUATE THE SITUATION AND VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS APPROVE THE EXECUTIVE DIRECTOR'S SALARY AND COMPENSATION PACKAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST. ALSO AVAILABLE ON THE GUIDESTAR WEBSITE AND JUST CITY WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTING/INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 157,342. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 157,342.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt028094
IRS990/TotalAssetsEOYAmt0397118
IRS990/TotalAssetsGrp/BOYAmt028094
IRS990/TotalAssetsGrp/EOYAmt0397118
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01048920
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt026475
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069202
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0608237
IRS990/TotalFunctionalExpensesGrp/TotalAmt0703914
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt013579
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt013579
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt028094
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0383539
IRS990/TotalOtherCompensationAmt09643
IRS990/TotalProgramServiceExpensesAmt0608237
IRS990/TotalReportableCompFromOrgAmt0106410
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01048920
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt028094
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0397118
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt016112
IRS990/TravelGrp/TotalAmt016112
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt028094
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0383539
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 41852
IRS990/USAddress/CityNm0MEMPHIS
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd038174
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.JUSTCITY.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA B SPICKLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09012062226
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JUST CITY INC
ReturnHeader/Filer/BusinessNameControlTxt0JUST
ReturnHeader/Filer/EIN0472650826
ReturnHeader/Filer/PhoneNum09012062226
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 41852
ReturnHeader/Filer/USAddress/CityNm0MEMPHIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038174
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E9E2A0E81233E1C1B4B660D16D339B24436D4576
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04F48C362AF48DF8CD209E3EA6676386A5DCDE3DF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.136.84.170
ReturnHeader/FilingSecurityInformation/IPDt02017-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm016:38:01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621804252
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WATKINS UIBERALL PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01661 AARON BRENNER DR STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEMPHIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038120
ReturnHeader/PreparerPersonGrp/PhoneNum09017612720
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BENJAMIN D COLLINS

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