Civic Intelligence

Just City Inc.

990 • Fiscal year 2017 • EIN 47-2650826

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

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

60th percentile

0.08x

Higher debt load relative to assets than 60% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

52nd percentile

0.04x

Higher debt load relative to revenue than 52% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

28th percentile

-4.4%

Higher net margin than 28% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

88th percentile

$101,000

Higher top officer pay than 88% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

73rd percentile

16%

Faster asset growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

20th percentile

-13%

Faster revenue growth than 20% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$459,158

Up $62,040 (+16%) from 2016

Net Assets

Up

$421,970

Up $38,431 (+10%) from 2016

Liabilities

Up

$37,188

Up $23,609 (+174%) from 2016

Revenue

Down

$912,814

Down $136,106 (-13%) from 2016

Expenses

Up

$953,370

Up $249,456 (+35%) from 2016

Net Income

Down

-$40,556

Down $385,562 (-112%) from 2016

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

2017

Assets$459,158
Liabilities$37,188
Net Assets$421,970

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

2017

Revenue$912,814
Expenses$953,370
Net Income-$40,556
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$912,814
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 witht the criminal justice system. We pursue a smaller, fairer, and more humane criminal justice system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$462,495$421,970▼ $40,525
Cash and Non-Interest-Bearing Accounts$391,397$240,968▼ $150,429
Pledges and Grants Receivable$9,895$200,000▲ $190,105
Accounts Receivable$90,500$12,600▼ $77,900
Land, Buildings, and Equipment, Net$4,371$5,590▲ $1,219
Total Assets$496,163$459,158▼ $37,005
Liabilities
Accounts Payable and Accrued Expenses$33,668$37,188▲ $3,520
Total Liabilities$33,668$37,188▲ $3,520
Net Assets / Fund Balance
Total Net Assets Fund Balance$462,495$421,970▼ $40,525
Total Liabilities and Net Assets / Fund Balance$496,163$459,158▼ $37,005

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,590$2,323$7,913
Compensation and Service Providers

Employees

NameTitleBaseTotal
Joshua B SpicklerExecutive Di$101,000$101,000

Board Members and Trustees

NameTitle
Daniel KielChair
Darrell CobbinsVice Chair
Blake BallinDirector
Dr Elena DelavegaDirector
Dr Jeanne JemisonDirector
Mike CodyDirector
Nishta MehraDirector
Elle PerrySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$912,814
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$912,814
Change in Net Assets
$-40,556
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$678,097
Salaries, Compensation, and Employee Benefits$275,273
Total Fundraising Expense$91,043
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$107,384$8,527$36,455$152,366
Other Salaries and Wages$76,268$25,778$24,067$126,113
Current Officers, Directors, Trustees, and Key Employees$60,000$31,000$10,000$101,000
Office Expenses$30,850$18,180$6,060$55,090
Fees for Services Accounting$3,600$36,737-$40,337
Other Employee Benefits$14,714$6,131$3,678$24,523
Occupancy$10,332$5,166$1,722$17,220
Travel$14,185--$14,185
Payroll Taxes$7,772$3,239$1,943$12,954
Conferences and Meetings$4,475$2,885$4,476$11,836
Pension Plan Contributions$6,410$2,671$1,602$10,683
Advertising$9,358-$1,040$10,398
Insurance$4,077$4,078-$8,155
Other Expenses$6,154--$6,154
All Other Expenses$1,793$1,793-$3,586
Depreciation Depletion$1,458--$1,458
Total Functional Expenses$716,142$146,185$91,043$953,370
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
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
No
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

A pdf version of this tax return is sent to all board members for review and is discussed for approval.

Form 990, Page 6, Part VI, 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 will evaluate the situation and vote.

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

The board of directors approve the excutive directpr's salary and compensation package.

Form 990, Page 6, Part VI, Line 18

Also available on guidestar website.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

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
2018-11-15
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
4

Preparer

Firm
Brower Hebert
Address
5865 RIDGEWAY CENTER PKWY STE 210, MEMPHIS, TN 38120-4013
Preparer
Jenette M Hebert
Phone
9016847474
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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 witht the criminal justice system. We pursue a smaller, fairer, and more humane criminal justice system.

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

Other support services and fundraising

Form 990, Part IX, Line 11G

Consulting/independent contra 107,384 8,527 36,455

Form 990, Part XI, Line 9

Book / tax depreciation difference 31 rounding 0 total 31

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JUST 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 WITHT THE CRIMINAL JUSTICE SYSTEM. WE PURSUE A SMALLER, FAIRER, AND MORE HUMANE CRIMINAL JUSTICE SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER SUPPORT SERVICES AND FUNDRAISING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A PDF VERSION OF THIS TAX RETURN IS SENT TO ALL BOARD MEMBERS FOR REVIEW AND IS DISCUSSED FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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 WILL EVALUATE THE SITUATION AND VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS APPROVE THE EXCUTIVE DIRECTPR'S SALARY AND COMPENSATION PACKAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALSO AVAILABLE ON GUIDESTAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONSULTING/INDEPENDENT CONTRA 107,384 8,527 36,455
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK / TAX DEPRECIATION DIFFERENCE 31 ROUNDING 0 TOTAL 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA B SPICKLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09012062226
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JUST CITY INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JUST CITY INC
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
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ReturnHeader/FilingSecurityInformation/IPTm020:07:35
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BROWER HEBERT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05865 RIDGEWAY CENTER PKWY STE 210
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0381204013
ReturnHeader/PreparerPersonGrp/PhoneNum09016847474
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENETTE M HEBERT
ReturnHeader/ReturnTs02018-11-15T20:07:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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