Civic Intelligence

Community Justice Project Inc.

990 • Fiscal year 2023 • EIN 47-2777185

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 08, 2024

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

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.17x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

87th percentile

$171,687

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

77th percentile

22%

Faster asset growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

39th percentile

0.9%

Faster revenue growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$4,699,385

Up $832,237 (+22%) from 2022

Net Assets

Up

$4,218,222

Up $520,374 (+14%) from 2022

Liabilities

Up

$481,163

Up $311,863 (+184%) from 2022

Revenue

Up

$2,897,342

Up $26,491 (+0.9%) from 2022

Expenses

Up

$2,376,968

Up $477,391 (+25%) from 2022

Net Income

Down

$520,374

Down $450,900 (-46%) from 2022

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

2023

Assets$4,699,385
Liabilities$481,163
Net Assets$4,218,222

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

2023

Revenue$2,897,342
Expenses$2,376,968
Net Income$520,374
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 8, 2024
Return Version
2023v5.0
Gross Receipts
$2,897,342
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$3,320,276$4,164,756▲ $844,480
Investments in Publicly Traded Securities$535,565$514,323▼ $21,242
Prepaid Expenses and Deferred Charges$10,307$19,503▲ $9,196
Land, Buildings, and Equipment, Net-$526-
Accounts Receivable$1,000$277▼ $723
Total Assets$3,867,148$4,699,385▲ $832,237
Liabilities
Deferred Revenue$67,091$313,888▲ $246,797
Accounts Payable and Accrued Expenses$102,209$167,275▲ $65,066
Total Liabilities$169,300$481,163▲ $311,863
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,182,816$4,211,651▲ $1,028,835
Net Assets With Donor Restrictions$515,032$6,571▼ $508,461
Total Net Assets Fund Balance$3,697,848$4,218,222▲ $520,374
Total Liabilities and Net Assets / Fund Balance$3,867,148$4,699,385▲ $832,237

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$526$3,894$4,420
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alana GreerExecutive DiFT$171,687$171,687
Alana GreerExecutive Director-$171,687$171,687
Carrie FeitSenior AttorPT$110,991$110,991

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
$2,866,752
Program Service Revenue
$0
Investment Income
$28,319
Other Revenue
$2,271
All Other Contributions
$2,866,752
Change in Net Assets
$520,374

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,897,342
Total Revenue per Audited Statements
$2,897,342
Total Revenue per Form 990
$2,897,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$973,974
Grants and Similar Amounts Paid$884,688
Other Expenses$518,306
Total Fundraising Expense$126,222
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$884,688--$884,688
Other Salaries and Wages$524,325$49,918$49,730$623,973
Current Officers, Directors, Trustees, and Key Employees$144,217$13,735$13,735$171,687
Fees for Services Other$107,061--$107,061
Payroll Taxes$61,592$5,865$5,865$73,322
All Other Expenses$49,191$21,405$1,892$72,488
Other Employee Benefits$54,308$5,172$5,172$64,652
Travel$55,570--$55,570
Pension Plan Contributions$33,886$3,227$3,227$40,340
Other Expenses$12,370$9,896$2,473$24,739
Occupancy$16,800$7,200-$24,000
Fees for Services Accounting-$20,800-$20,800
Office Expenses$12,152$5,060-$17,212
Insurance$1,021$8,064$97$9,182
Depreciation Depletion-$1,132-$1,132
Total Functional Expenses$2,078,774$171,972$126,222$2,376,968

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,376,968
Total Expenses per Audited Statements$2,376,968
Total Expenses per Form 990$2,376,968
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Miami Workers CenterMiami, FL501c3Subgrant$204,500
Miami Climate AllianceHialeah, FLPFSubgrant$85,000
Catalyst Miami IncMiami, FL501c3Subgrant$59,205
Florida Immigrant CoalitionMiami, FL501c3Subgrant$41,405
Southeast Climate Energy NetworkFort Lauderdale, FL501c3Subgrant$41,405
Alliance for Youth OrganizingNw, DC501c3Subgrant$41,105
Food and Water WatchWashington, DC501c3Subgrant$41,105
Iglesia Episcopal Jesus De NazaretOrlando, FL501c3Subgrant$41,105
National Coalition of 100 Black WomOrlando, FL501c3Subgrant$41,105
Struggle for Miamis Affordable HousMiami, FL501c3Subgrant$28,573
Florida Rising TogetherMiami, FL501c3Subgrant$28,380
Helping Others Make Everything RighFt Lauderdale, FL501c3Subgrant$25,000
The Allapatah Collaborative CdcMiami, FL501c3Subgrant$20,000
Florida Food Policy CouncilSt Petersburg, FL501c3Subgrant$10,600
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$28,380
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
Yes
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
Charles Elsesser
Title
Treasurer
Phone
3059077697
Signed
2024-10-08
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
12
Volunteers
15

Preparer

Firm
Gutierrez Madariaga CPA Pa
Address
2525 PONCE DE LEON BLVD SUITE 300, CORAL GABLES, FL 33134
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 2023, community justice project provided direct legal services, policy research and support to community based non-profit organizations. Cjp provided free eviction defense in miami-dade for transformational eviction diversion services to hundreds of low-income and marginalized tenants at risk of being displaced from their homes. In recognizing the uneven playing field for renters facing eviction in florida without legal representation, cjp also supported advocacy for the expansion of free eviction defense and other tenant protections across florida. Community justice project participated in a number of impact litigation cases, including a federal lawsuit to challenge a state law threatening to suppress free speech and target, in particular, black protestors. These efforts resulted in securing a preliminary injunction against a critical provision of the law. We submitted reports to the united nations alongside the florida immigrant coalition, catalyst miami, florida health justice project, dream defenders, florida rising, power u center for social change, novo collegian alliance, and showing up for racial justice. Community justice project also hosted an arts event called pass the mic, a film-based activation that connected three filmmakers to three justice- based grassroots groups to produce short films highlighting social issues and solutions pioneered by grassroots leaders.

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 12/31/23, 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 2020.

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IRS990/Desc0IN 2023, COMMUNITY JUSTICE PROJECT PROVIDED DIRECT LEGAL SERVICES, POLICY RESEARCH AND SUPPORT TO COMMUNITY BASED NON-PROFIT ORGANIZATIONS. CJP PROVIDED FREE EVICTION DEFENSE IN MIAMI-DADE FOR TRANSFORMATIONAL EVICTION DIVERSION SERVICES TO HUNDREDS OF LOW-INCOME AND MARGINALIZED TENANTS AT RISK OF BEING DISPLACED FROM THEIR HOMES. IN RECOGNIZING THE UNEVEN PLAYING FIELD FOR RENTERS FACING EVICTION IN FLORIDA WITHOUT LEGAL REPRESENTATION, CJP ALSO SUPPORTED ADVOCACY FOR THE EXPANSION OF FREE EVICTION DEFENSE AND OTHER TENANT PROTECTIONS ACROSS FLORIDA. COMMUNITY JUSTICE PROJECT PARTICIPATED IN A NUMBER OF IMPACT LITIGATION CASES, INCLUDING A FEDERAL LAWSUIT TO CHALLENGE A STATE LAW THREATENING TO SUPPRESS FREE SPEECH AND TARGET, IN PARTICULAR, BLACK PROTESTORS. THESE EFFORTS RESULTED IN SECURING A PRELIMINARY INJUNCTION AGAINST A CRITICAL PROVISION OF THE LAW. WE SUBMITTED REPORTS TO THE UNITED NATIONS ALONGSIDE THE FLORIDA IMMIGRANT COALITION, CATALYST MIAMI, FLORIDA HEALTH JUSTICE PROJECT, DREAM DEFENDERS, FLORIDA RISING, POWER U CENTER FOR SOCIAL CHANGE, NOVO COLLEGIAN ALLIANCE, AND SHOWING UP FOR RACIAL JUSTICE. COMMUNITY JUSTICE PROJECT ALSO HOSTED AN ARTS EVENT CALLED PASS THE MIC, A FILM-BASED ACTIVATION THAT CONNECTED THREE FILMMAKERS TO THREE JUSTICE- BASED GRASSROOTS GROUPS TO PRODUCE SHORT FILMS HIGHLIGHTING SOCIAL ISSUES AND SOLUTIONS PIONEERED BY GRASSROOTS LEADERS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/MissionDesc0COMMUNITY 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.
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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 12/31/23, 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 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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