Civic Intelligence

Community Justice Project Inc.

990 • Fiscal year 2021 • EIN 47-2777185

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

3000 Biscayne Blvd No 106Miami, FL 33137

(305) 907-7697

Siviq Scores

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

Liabilities / Assets

38th percentile

0.03x

Higher debt load relative to assets than 38% of similar nonprofits.

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

Liabilities / Revenue

34th percentile

0.03x

Higher debt load relative to revenue than 34% of similar nonprofits.

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

Net Margin

87th percentile

50%

Higher net margin than 87% of similar nonprofits.

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

Top Officer Pay

68th percentile

$95,729

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

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

Asset Growth

92nd percentile

86%

Faster asset growth than 92% of similar nonprofits.

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

Revenue Growth

93rd percentile

189%

Faster revenue growth than 93% of similar nonprofits.

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

Assets

Up

$2,800,524

Up $1,297,242 (+86%) from 2020

Net Assets

Up

$2,726,574

Up $1,228,604 (+82%) from 2020

Liabilities

Up

$73,950

Up $68,638 (+1292%) from 2020

Revenue

Up

$2,460,472

Up $1,609,679 (+189%) from 2020

Expenses

Up

$1,231,868

Up $552,572 (+81%) from 2020

Net Income

Up

$1,228,604

Up $1,057,107 (+616%) from 2020

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2015: $88,177Liabilities 2015: $0Net Assets 2015: $88,1772015Assets 2016: $106,069Net Assets 2016: $106,0692016Assets 2017: $602,398Liabilities 2017: $2,965Net Assets 2017: $599,4332017Assets 2018: $819,152Liabilities 2018: $3,899Net Assets 2018: $815,2532018Assets 2019: $1,368,874Liabilities 2019: $42,401Net Assets 2019: $1,326,4732019Assets 2020: $1,503,282Liabilities 2020: $5,312Net Assets 2020: $1,497,9702020Assets 2021: $2,800,524Liabilities 2021: $73,950Net Assets 2021: $2,726,5742021Assets 2022: $3,867,148Liabilities 2022: $169,300Net Assets 2022: $3,697,8482022Assets 2023: $4,699,385Liabilities 2023: $481,163Net Assets 2023: $4,218,2222023Assets 2024: $4,325,490Liabilities 2024: $1,035,712Net Assets 2024: $3,289,7782024

Highlighted filing

2021

Assets$2,800,524
Liabilities$73,950
Net Assets$2,726,574

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $151,626Expenses 2015: $63,449Net Income 2015: $88,1772015Revenue 2016: $186,802Expenses 2016: $168,910Net Income 2016: $17,8922016Revenue 2017: $762,820Expenses 2017: $369,927Net Income 2017: $392,8932017Revenue 2018: $784,047Expenses 2018: $568,227Net Income 2018: $215,8202018Revenue 2019: $1,122,487Expenses 2019: $611,267Net Income 2019: $511,2202019Revenue 2020: $850,793Expenses 2020: $679,296Net Income 2020: $171,4972020Revenue 2021: $2,460,472Expenses 2021: $1,231,868Net Income 2021: $1,228,6042021Revenue 2022: $2,870,851Expenses 2022: $1,899,577Net Income 2022: $971,2742022Revenue 2023: $2,897,342Expenses 2023: $2,376,968Net Income 2023: $520,3742023Revenue 2024: $1,365,239Expenses 2024: $2,293,683Net Income 2024: -$928,4442024

Highlighted filing

2021

Revenue$2,460,472
Expenses$1,231,868
Net Income$1,228,604
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.0
Gross Receipts
$2,460,472
Mission and Program Overview

Mission

Legal Representation for Underserved Com

Community justice project consists of community lawyers. In our legal work we collaborate closely with community organizers and grassroots groups in low-income communities of color because we believe that a more democratic, more just and more equal society can only truly come about through grassroots organizing and social movement. We are a part of that social movement in south florida and strive to support organizing through our varied and often innovative legal work.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,236,028$2,440,505▲ $1,204,477
Investments in Publicly Traded Securities-$323,539-
Pledges and Grants Receivable$150,000--
Accounts Receivable$113,059$28,843▼ $84,216
Prepaid Expenses and Deferred Charges$3,074$7,361▲ $4,287
Land, Buildings, and Equipment, Net$1,121$276▼ $845
Total Assets$1,503,282$2,800,524▲ $1,297,242
Liabilities
Accounts Payable and Accrued Expenses$5,312$73,950▲ $68,638
Total Liabilities$5,312$73,950▲ $68,638
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,229,969$2,722,074▲ $1,492,105
Net Assets With Donor Restrictions$268,001$4,500▼ $263,501
Total Net Assets Fund Balance$1,497,970$2,726,574▲ $1,228,604
Total Liabilities and Net Assets / Fund Balance$1,503,282$2,800,524▲ $1,297,242

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$276$2,486$2,762
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alana GreerExecutive DiFT$95,729$95,729

Board Members and Trustees

NameTitle
Rodney Q SmithPresident
Aja MonetDirector
Jennifer NewtonDirector
Lida Rodriguez-taseffDirector
Meena JagannathDirector
Yasmin GrantDirector
Purvi ShahSecretary
Charles ElsesserTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,453,607
Program Service Revenue
$5,000
Investment Income
$119
Other Revenue
$1,746
All Other Contributions
$2,453,607
Change in Net Assets
$1,228,604

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,460,472
Total Revenue per Audited Statements
$2,460,472
Total Revenue per Form 990
$2,460,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$691,359
Grants and Similar Amounts Paid$396,590
Other Expenses$143,919
Total Fundraising Expense$60,030
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$413,965$38,066$23,701$475,732
Grants to Domestic Orgs$396,590--$396,590
Current Officers, Directors, Trustees, and Key Employees$83,284$7,658$4,877$95,819
Other Employee Benefits$69,295$6,372$3,982$79,649
Payroll Taxes$34,938$3,213$2,008$40,159
All Other Expenses$15,230$8,425$742$24,397
Occupancy$15,400$6,600-$22,000
Fees for Services Accounting-$15,569-$15,569
Fees for Services Legal$13,476--$13,476
Other Expenses$7,738$5,126$1,282$7,738
Insurance$989$4,998$56$6,043
Office Expenses$2,890$931$113$3,934
Travel$3,689--$3,689
Information Technology$1,344$109$109$1,562
Depreciation Depletion-$845-$845
Interest-$753-$753
Total Functional Expenses$1,073,173$98,665$60,030$1,231,868

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,231,868
Total Expenses per Audited Statements$1,231,868
Total Expenses per Form 990$1,231,868
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Miami Workers CenterMiami, FL501c3Subgrant$135,000
Florida Rising TogetherMiami, FL501c3Subgrant$35,000
La Gringa Aplatanada IncMiami, FL501c3Subgrant$30,000
Florida Immigrant CoalitionMiami, FL501c3Subgrant$25,000
Struggle for Miamis Affordable HousMiami, FL-Subgrant$25,000
Alianza Center IncOrlando, FL501c3Subgrant$15,000
Alliance for Youth OrganizingNw, DC501c3Subgrant$15,000
Center for Social ChangeMiami, FL501c3Subgrant$15,000
Dade County Street Response IncMiami, FL501c3Subgrant$15,000
Love the Everglades Movement IncSouth Miami, FL501c3Subgrant$15,000
Ti Ayiti Preparedness & Relief InstMiami, FL-Subgrant$15,000
Southeast Climate Energy NetworkFort Lauderdale, FL501c3Subgrant$14,820
Unity in the Family IncPensacola, FL-Subgrant$14,770
The Climate InitativeCape Porpoise, ME-Subgrant$12,000
Dream in Green IncCoral Gables, FL501c3Subgrant$10,000
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
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
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 990 is provided to the board of directors for a review before filing.

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

The members of the committee with governing board delegated powers sign annual statements affirming the receipt of the policy, understanding of the policy, compliance with the policy, and understanding that the organization primarily engages in activities which accomplish one or more of its tax-exempt purposes. Also, the organization conducts periodic reviews in accordance with the policy.

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

Starting salaries, salary increases, and promotions shall be consistent with the annual organization budget approved by the board of directors. The executive management shall have final approval over starting salary levels,salary increases and promotions of all employees. The board of directors shall determine the annual salary of the executive management.

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

The board of directors reviews and determines the compensation for officers and key employees.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Community Justice Project Inc
EIN
47-2777185
Phone
3059077697
Address
3000 BISCAYNE BLVD NO 106, MIAMI, FL 33137

Signing Officer

Name
Alana Greer
Title
Executive Director
Phone
3059077697
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alana Greer
Formed
2014
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
9
Volunteers
20

Preparer

Firm
Gutierrez Madariaga CPA Pa
Address
8025 NW 162ND ST, MIAMI LAKES, FL 33016
Preparer
John-paul Madariaga
Phone
3057781899
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Community justice project consists of community lawyers. In our legal work we collaborate closely with community organizers and grassroots groups in low-income communities of color because we believe that a more democratic, more just and more equal society can only truly come about through grassroots organizing and social movement. We are a part of that social movement in south florida and strive to support organizing through our varied and often innovative legal work.

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

In 2021 community justice project supported multiple community based organizations working to strengthen access to dignified, affordable and equitable housing and renters rights in an increasingly unaffordable market across the state of florida. Our organization supported the miami workers center in their efforts to launch a campaign on a local tenant bill of rights informed by the lived experiences of renters in miami-dade. We also continued our support of housing organizers in little haiti who are fighting back against gentrification and conducted know your rights trainings with organizers across the state. Additionally, community justice project, along with legal services of greater miami and the university of miami school of laws tenants rights clinic, filed an amicus brief on behalf of tenant organizations in support of miami-dade countys decision not to move forward with most evictions during the pandemic. In our work to protect the right to protest in florida, we represented black-led community organizations and, in a major victory for civil rights and racial justice, a federal judge granted a request to preliminarily enjoin enforcement of a key provision of hb1, floridas anti-protest law. Litigation efforts to protect immigrant families also continued, resulting in a federal court ruling that key sections of floridas anti-sanctuary law violate the equal protection clause of the u.s. Constitution and enjoining parts of floridas anti-immigrant law, sb168. Community justice project also continued in our efforts to amplify the arts as an instrumental part of movement work through our artist-in-residence program and film collaborative around justice in south florida.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has adopted the provisions of asc no 740, "accounting for uncertainty in income taxes" ("asc no 740"). Asc 740 required that the impact of tax positions to be recognized in the financial statements if they are more likely than not of being sustained upon examination. Accordingly, no provision for income taxes is made in the financial statements. At 12/31/21, there were no uncertain tax positions. The organization files tax returns with us federal and other tax authorities for which statue limitations may go back to the year ended 2018.

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IRS990/Desc0IN 2021 COMMUNITY JUSTICE PROJECT SUPPORTED MULTIPLE COMMUNITY BASED ORGANIZATIONS WORKING TO STRENGTHEN ACCESS TO DIGNIFIED, AFFORDABLE AND EQUITABLE HOUSING AND RENTERS RIGHTS IN AN INCREASINGLY UNAFFORDABLE MARKET ACROSS THE STATE OF FLORIDA. OUR ORGANIZATION SUPPORTED THE MIAMI WORKERS CENTER IN THEIR EFFORTS TO LAUNCH A CAMPAIGN ON A LOCAL TENANT BILL OF RIGHTS INFORMED BY THE LIVED EXPERIENCES OF RENTERS IN MIAMI-DADE. WE ALSO CONTINUED OUR SUPPORT OF HOUSING ORGANIZERS IN LITTLE HAITI WHO ARE FIGHTING BACK AGAINST GENTRIFICATION AND CONDUCTED KNOW YOUR RIGHTS TRAININGS WITH ORGANIZERS ACROSS THE STATE. ADDITIONALLY, COMMUNITY JUSTICE PROJECT, ALONG WITH LEGAL SERVICES OF GREATER MIAMI AND THE UNIVERSITY OF MIAMI SCHOOL OF LAWS TENANTS RIGHTS CLINIC, FILED AN AMICUS BRIEF ON BEHALF OF TENANT ORGANIZATIONS IN SUPPORT OF MIAMI-DADE COUNTYS DECISION NOT TO MOVE FORWARD WITH MOST EVICTIONS DURING THE PANDEMIC. IN OUR WORK TO PROTECT THE RIGHT TO PROTEST IN FLORIDA, WE REPRESENTED BLACK-LED COMMUNITY ORGANIZATIONS AND, IN A MAJOR VICTORY FOR CIVIL RIGHTS AND RACIAL JUSTICE, A FEDERAL JUDGE GRANTED A REQUEST TO PRELIMINARILY ENJOIN ENFORCEMENT OF A KEY PROVISION OF HB1, FLORIDAS ANTI-PROTEST LAW. LITIGATION EFFORTS TO PROTECT IMMIGRANT FAMILIES ALSO CONTINUED, RESULTING IN A FEDERAL COURT RULING THAT KEY SECTIONS OF FLORIDAS ANTI-SANCTUARY LAW VIOLATE THE EQUAL PROTECTION CLAUSE OF THE U.S. CONSTITUTION AND ENJOINING PARTS OF FLORIDAS ANTI-IMMIGRANT LAW, SB168. COMMUNITY JUSTICE PROJECT ALSO CONTINUED IN OUR EFFORTS TO AMPLIFY THE ARTS AS AN INSTRUMENTAL PART OF MOVEMENT WORK THROUGH OUR ARTIST-IN-RESIDENCE PROGRAM AND FILM COLLABORATIVE AROUND JUSTICE IN SOUTH FLORIDA.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF ASC NO 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ("ASC NO 740"). ASC 740 REQUIRED THAT THE IMPACT OF TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THE FINANCIAL STATEMENTS. AT 12/31/21, THERE WERE NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES TAX RETURNS WITH US FEDERAL AND OTHER TAX AUTHORITIES FOR WHICH STATUE LIMITATIONS MAY GO BACK TO THE YEAR ENDED 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ALIANZA CENTER INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1ALLIANCE FOR YOUTH ORGANIZING
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2CENTER FOR SOCIAL CHANGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3DADE COUNTY STREET RESPONSE INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4DREAM IN GREEN INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5FLORIDA IMMIGRANT COALITION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6FLORIDA RISING TOGETHER

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