Civic Intelligence

Community Justice Project Inc.

990 • Fiscal year 2022 • EIN 47-2777185

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 17, 2023

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

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

44th percentile

0.06x

Higher debt load relative to revenue than 44% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

82nd percentile

34%

Higher net margin than 82% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

65th percentile

$91,192

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

85th percentile

38%

Faster asset growth than 85% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

63rd percentile

17%

Faster revenue growth than 63% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$3,867,148

Up $1,066,624 (+38%) from 2021

Net Assets

Up

$3,697,848

Up $971,274 (+36%) from 2021

Liabilities

Up

$169,300

Up $95,350 (+129%) from 2021

Revenue

Up

$2,870,851

Up $410,379 (+17%) from 2021

Expenses

Up

$1,899,577

Up $667,709 (+54%) from 2021

Net Income

Down

$971,274

Down $257,330 (-21%) from 2021

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

2022

Assets$3,867,148
Liabilities$169,300
Net Assets$3,697,848

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

2022

Revenue$2,870,851
Expenses$1,899,577
Net Income$971,274
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 17, 2023
Return Version
2022v5.0
Gross Receipts
$2,870,851
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$2,440,505$3,320,276▲ $879,771
Investments in Publicly Traded Securities$323,539$535,565▲ $212,026
Prepaid Expenses and Deferred Charges$7,361$10,307▲ $2,946
Accounts Receivable$28,843$1,000▼ $27,843
Land, Buildings, and Equipment, Net$276--
Total Assets$2,800,524$3,867,148▲ $1,066,624
Liabilities
Accounts Payable and Accrued Expenses$73,950$102,209▲ $28,259
Deferred Revenue-$67,091-
Total Liabilities$73,950$169,300▲ $95,350
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,722,074$3,182,816▲ $460,742
Net Assets With Donor Restrictions$4,500$515,032▲ $510,532
Total Net Assets Fund Balance$2,726,574$3,697,848▲ $971,274
Total Liabilities and Net Assets / Fund Balance$2,800,524$3,867,148▲ $1,066,624

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Alana GreerExecutive DiFT$91,192$91,192

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
$2,805,799
Program Service Revenue
$50,500
Investment Income
$14,131
Other Revenue
$421
All Other Contributions
$2,805,799
Change in Net Assets
$971,274

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,870,851
Total Revenue per Audited Statements
$2,870,851
Total Revenue per Form 990
$2,870,851
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$962,230
Salaries, Compensation, and Employee Benefits$671,529
Other Expenses$265,818
Total Fundraising Expense$47,085
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$962,230--$962,230
Other Salaries and Wages$408,886$37,599$23,499$469,984
Current Officers, Directors, Trustees, and Key Employees$79,337$7,295$4,560$91,192
Fees for Services Other$68,922--$68,922
All Other Expenses$27,385$16,039$2,153$45,577
Payroll Taxes$36,258$3,334$2,084$41,676
Other Employee Benefits$35,338$3,249$2,031$40,618
Travel$32,460--$32,460
Pension Plan Contributions$24,411$2,245$1,403$28,059
Occupancy$16,800$7,200-$24,000
Fees for Services Accounting-$19,200-$19,200
Other Expenses$6,955$2,196$9,500$9,151
Office Expenses$5,806$2,411$180$8,397
Insurance-$6,382-$6,382
Information Technology$581$47$47$675
Depreciation Depletion-$276-$276
Total Functional Expenses$1,738,508$113,984$47,085$1,899,577

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,899,577
Total Expenses per Audited Statements$1,899,577
Total Expenses per Form 990$1,899,577
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Iglesia Episcopal Jesus De NazaretOrlando, FL501c3Subgrant$92,000
National Coalition of 100 Black WomOrlando, FL501c3Subgrant$92,000
Earth Ethics IncPensacola, FL501c3Subgrant$54,000
Alliance for Youth OrganizingNw, DC501c3Subgrant$50,000
Catalyst Miami IncMiami, FL501c3Subgrant$50,000
La Casita BoricuaKissimmee, FL501c3Subgrant$50,000
Southeast Climate Energy NetworkFort Lauderdale, FL501c3Subgrant$50,000
Lead Coalition of Bay CountyPanama City, FL501c3Subgrant$42,000
Local Initiatives Support CorporatiNew York, NY501c3Subgrant$42,000
Ti Ayiti Preparedness & Relief InstMiami, FL501c3Subgrant$42,000
Rethink Energy FloridaTallahassee, FL-Subgrant$39,772
Florida Rising TogetherMiami, FL501c3Subgrant$20,000
Struggle for Miamis Affordable HousMiami, FL501c3Subgrant$15,000
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberGrantorNo$45,000
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
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, 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
2023-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alana Greer
Formed
2014
Legal Domicile
Fl
Voting Board Members
8
Independent Board Members
8
Employees
8
Volunteers
15

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 2022, community justice project supported floridians rights to housing stability by working with tenants and community organizations to win fair notice policies, tenant bills of rights and support efforts for rent stabilization. This organizing started in miami-dade and would eventually spread to at least 19 other municipalities across the state where roughly 53% florida renters benefitted from this expanded notice. We represented community organizers in litigation challenging the constitutionality of laws that target immigrants and black protestors. We brought community leaders to the united nations to share their experiences with repressive policies in florida and shine a light on the impact of florida's anti- protest law. Additionally, we also supported building statewide power by collaborating with networks like gulf south for the green new deal, florida housing justice alliance and south floridas racial justice table. Community justice project also created data-driven and user-friendly resources for organizers such as housing policy toolkits, hurricane ian demand guides and guides and resources for unemployment and food insecurity, as well as maintaining an up-to-date database of evictions that were shared with organizers for canvassing.

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 12/31/22, 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 2019.

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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 12/31/22, 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 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ALLIANCE FOR YOUTH ORGANIZING

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