Civic Intelligence

Delaware Center for Justice Inc.

990 • Fiscal year 2016 • EIN 51-0064323

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 28, 2017

100 W 10th St - Ste 905Wilmington, DE 19801-6605

(302) 658-7174

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.35x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.16x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

60th percentile

$82,607

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

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

Asset Growth

75th percentile

12%

Faster asset growth than 75% of similar nonprofits.

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

Revenue Growth

68th percentile

11%

Faster revenue growth than 68% of similar nonprofits.

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

Assets

Up

$467,567

Up $49,613 (+12%) from 2015

Net Assets

Down

$305,580

Down $100,311 (-25%) from 2015

Liabilities

Up

$161,987

Up $149,924 (+1243%) from 2015

Revenue

Up

$1,044,719

Up $106,952 (+11%) from 2015

Expenses

Down

$1,175,192

Down $25,183 (-2.1%) from 2015

Net Income

Up

-$130,473

Up $132,135 (+50%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $420,991Liabilities 2010: $40,009Net Assets 2010: $380,9822010Assets 2011: $528,098Liabilities 2011: $44,738Net Assets 2011: $483,3602011Assets 2012: $704,402Liabilities 2012: $72,202Net Assets 2012: $632,2002012Assets 2013: $326,260Liabilities 2013: $38,201Net Assets 2013: $288,0592013Assets 2014: $724,712Liabilities 2014: $24,001Net Assets 2014: $700,7112014Assets 2015: $417,954Liabilities 2015: $12,063Net Assets 2015: $405,8912015Assets 2016: $467,567Liabilities 2016: $161,987Net Assets 2016: $305,5802016Assets 2017: $473,988Liabilities 2017: $75,423Net Assets 2017: $398,5652017Assets 2018: $536,749Liabilities 2018: $93,449Net Assets 2018: $443,3002018Assets 2019: $243,128Liabilities 2019: $25,796Net Assets 2019: $217,3322019Assets 2020: $562,674Liabilities 2020: $211,805Net Assets 2020: $350,8692020Assets 2021: $747,383Liabilities 2021: $192,807Net Assets 2021: $554,5762021Assets 2022: $854,453Liabilities 2022: $478,219Net Assets 2022: $376,2342022Assets 2023: $839,179Liabilities 2023: $379,117Net Assets 2023: $460,0622023Assets 2024: $1,061,020Liabilities 2024: $814,170Net Assets 2024: $246,8502024

Highlighted filing

2016

Assets$467,567
Liabilities$161,987
Net Assets$305,580

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,134,6392010Revenue 2011: $1,337,278Expenses 2011: $1,234,900Net Income 2011: $102,3782011Revenue 2012: $1,339,050Expenses 2012: $1,246,151Net Income 2012: $92,8992012Revenue 2013: $784,650Expenses 2013: $1,132,117Net Income 2013: -$347,4672013Revenue 2014: $1,502,317Expenses 2014: $1,079,996Net Income 2014: $422,3212014Revenue 2015: $937,767Expenses 2015: $1,200,375Net Income 2015: -$262,6082015Revenue 2016: $1,044,719Expenses 2016: $1,175,192Net Income 2016: -$130,4732016Revenue 2017: $1,196,966Expenses 2017: $1,165,820Net Income 2017: $31,1462017Revenue 2018: $1,364,334Expenses 2018: $1,306,098Net Income 2018: $58,2362018Revenue 2019: $1,033,151Expenses 2019: $1,253,996Net Income 2019: -$220,8452019Revenue 2020: $1,343,993Expenses 2020: $1,218,450Net Income 2020: $125,5432020Revenue 2021: $1,687,514Expenses 2021: $1,483,807Net Income 2021: $203,7072021Revenue 2022: $2,068,759Expenses 2022: $2,247,101Net Income 2022: -$178,3422022Revenue 2023: $2,882,564Expenses 2023: $2,808,846Net Income 2023: $73,7182023Revenue 2024: $3,444,102Expenses 2024: $3,657,314Net Income 2024: -$213,2122024

Highlighted filing

2016

Revenue$1,044,719
Expenses$1,175,192
Net Income-$130,473
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 28, 2017
Return Version
2016v3.0
Gross Receipts
$1,226,435
Mission and Program Overview

Mission

The delaware center for justice, inc. Seeks to ensure an effective, efficient, and equitable system of justice in delaware through advocacy, direct services, research and public education.

The delaware center for justice, inc. Is the leading non-profit organization in delaware committed to transforming the quality of justice through advocacy, policy, and practice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$25,075$188,275▲ $163,200
Investments in Publicly Traded Securities$350,066$178,576▼ $171,490
Accounts Receivable$23,340$79,569▲ $56,229
Land, Buildings, and Equipment, Net$13,982$11,540▼ $2,442
Prepaid Expenses and Deferred Charges$5,491$9,607▲ $4,116
Total Assets$417,954$467,567▲ $49,613
Liabilities
Deferred Revenue-$140,000-
Accounts Payable and Accrued Expenses$12,063$20,298▲ $8,235
Escrow Account Liability-$1,689-
Total Liabilities$12,063$161,987▲ $149,924
Net Assets / Fund Balance
Unrestricted Net Assets$303,471$215,447▼ $88,024
Temporarily Rstr Net Assets$102,420$90,133▼ $12,287
Total Net Assets Fund Balance$405,891$305,580▼ $100,311
Total Liabilities and Net Assets / Fund Balance$417,954$467,567▲ $49,613

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,540$129,585$141,125
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ashley BidenExecutive DiFT$82,607$82,607

Board Members and Trustees

NameTitle
Ginger L WardPresident
Allison T MooreBoard Member
Amy SmithBoard Member
Carl SchneeBoard Member
Carol PostBoard Member
Carolyn BeckerBoard Member
Jim KaneBoard Member
Liane SorensonBoard Member
Martha ClaverieBoard Member
Peggy AblemanBoard Member
Surinda S PuniaBoard Member
Walter MatthewsBoard Member
William H Sudell JrBoard Member
Christopher C JohnsonSecretary
Glen OuttenTreasurer
Eric RiseVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,001,010
Program Service Revenue
$0
Investment Income
$9,224
Other Revenue
$34,485
All Other Contributions
$292,699
Change in Net Assets
$-130,473

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,044,719
Revenue Not Reported on Form 990
$13,850
Total Revenue per Audited Statements
$1,058,569
Total Revenue per Form 990
$1,044,719
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$920,835
Other Expenses$254,357
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$609,653$98,621-$708,274
Current Officers, Directors, Trustees, and Key Employees$67,903$14,704-$82,607
Payroll Taxes$48,912$14,502-$63,414
Other Employee Benefits$53,847$9,140-$62,987
Office Expenses$28,398$22,619-$51,017
Occupancy$31,863$14,832-$46,695
Fees for Services Accounting$26,146$11,201-$37,347
Fees for Services Other$26,302$6,111-$32,413
Travel$17,529$3,189-$20,718
Insurance$10,907$2,633-$13,540
Conferences and Meetings$10,069$551-$10,620
Depreciation Depletion$1,904$4,052-$5,956
Pension Plan Contributions$1,705$1,848-$3,553
Other Expenses$626$370-$996
Total Functional Expenses$964,388$210,804$0$1,175,192

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,196,489
Expenses per Audited Statements$1,175,192
Total Expenses per Form 990$1,175,192
Expenses Not Reported on Form 990$21,297
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$53,128
Fundraising Direct Expenses$21,297
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Celebrat$30,470$30,012$1,501$28,511
Justice Served$20,220$17,720-$17,720
Total Events$50,690$47,732$21,297$26,435
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
Audit committee
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
No
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 return is reviewed by the executive director and officers of the board of directors.

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

Requested updated information from the staff and board members.

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

Use of data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations, contemporaneous documentation and record keeping with respect to the deliberations and decisions regarding the compensation agreements.

Form 990, Page 6, Part VI, Line 19

Documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Delaware Center for Justice Inc
EIN
51-0064323
Phone
3026587174
Address
100 W 10TH ST - STE 905, WILMINGTON, DE 19801-6605

Signing Officer

Name
Ashley Biden
Title
Executive Director
Phone
3026587174
Signed
2017-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ashley Biden
Formed
1920
Legal Domicile
De
Voting Board Members
16
Independent Board Members
16
Employees
21
Volunteers
35

Preparer

Firm
SPARANO VINCELETTE & JOINER CPA'S
Address
1814 NEWPORT GAP PIKE, WILMINGTON, DE 19808-6122
Preparer
Evelyn M Kotsis-joiner CPA
Phone
3029997300
Supplemental Narrative

Additional Explanations

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

Advocacy, direct services, research and public education.

Form 990, Part XI, Line 9

Fundraising expenses 21,297 fundraising expenses -21,297

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

Client trust liability for restitution collected

Schedule D, Page 3, Part X

The organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes has been made in the accompanying financial statements. The organization's income tax status is a privilege, which may be revoked by the irs for any one of several reasons. The organization has considered the nature of their activities and the disclosures made on their tax return, form 990, and believes their reporting is appropriate based on current facts and circumstances. Accordingly, there are no provisions for income taxes, penalties, or interest receivable or payable relating to uncertain income tax positions in the accompanying financial statements. The tax returns filed for fiscal years ending december 31, 2014 through 2016 are open for review.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 21,297

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 21,297

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AveragingAttachment/ExplanationTxt0EFFECTIVE JANUARY 1, 2013, DELAWARE CENTER FOR JUSTICE, INC. FILED FORM 5768 (ELECTION UNDER SECTION 501 (H)). THEREFORE, 2012 HAS NO EXPENSES TO BE INCLUDED IN THE FOUR YEAR AVERAGING PERIOD UNDER SECTION 501 (H), AND NO LOBBYING EXPENSES WERE INCURRED DURING 2013.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
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IRS990/MissionDesc0THE DELAWARE CENTER FOR JUSTICE, INC. SEEKS TO ENSURE AN EFFECTIVE, EFFICIENT, AND EQUITABLE SYSTEM OF JUSTICE IN DELAWARE THROUGH ADVOCACY, DIRECT SERVICES, RESEARCH AND PUBLIC EDUCATION.
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
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IRS990/OtherRevenueTotalAmt02654
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0609653
IRS990/OtherSalariesAndWagesGrp/TotalAmt0708274
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014502
IRS990/PayrollTaxesGrp/ProgramServicesAmt048912
IRS990/PayrollTaxesGrp/TotalAmt063414
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01848
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01705
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05491
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IRS990/PrincipalOfficerNm0ASHLEY BIDEN
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0ADVOCACY, DIRECT SERVICES, RESEARCH AND PUBLIC EDUCATION.
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0920966
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt015731
IRS990/PYOtherExpensesAmt0273830
IRS990/PYOtherRevenueAmt01070
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IRS990/PYSalariesCompEmpBnftPaidAmt0926545
IRS990/PYTotalExpensesAmt01200375
IRS990/PYTotalRevenueAmt0937767
IRS990/ReconcilationRevenueExpnssAmt0-130473
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0REFUNDS, MISCELLANEOUS 8,318
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01001010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0920966
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01483309
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0777348
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01338730
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt016422
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt017432
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04596
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt055782
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01576
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02706
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0312
IRS990ScheduleA/OtherIncome170Grp/TotalAmt08318
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95510
IRS990ScheduleA/PublicSupportPY170Pct00.95920
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IRS990ScheduleA/SubstantialContributorsTotAmt0188323
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05521363
IRS990ScheduleA/TotalSupportAmt05583870
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
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus2Amt0975
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IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0195038
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0183000
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0570557
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt01200
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt0570
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IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01175192
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IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt01200

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.81$0.25$3.44$3.66$0.21
2023Summary only. Only limited summary data is available for this year.$0.84$0.38$0.46$2.88$2.81$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.48$0.38$2.07$2.25$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.19$0.55$1.69$1.48$0.20
2020Summary only. Only limited summary data is available for this year.$0.56$0.21$0.35$1.34$1.22$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.03$0.22$1.03$1.25$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.09$0.44$1.36$1.31$0.06
2017Summary only. Only limited summary data is available for this year.$0.47$0.08$0.40$1.20$1.17$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.16$0.31$1.04$1.18$0.13
2015Summary only. Only limited summary data is available for this year.$0.42$0.01$0.41$0.94$1.20$0.26
2014Summary only. Only limited summary data is available for this year.$0.72$0.02$0.70$1.50$1.08$0.42
2013Summary only. Only limited summary data is available for this year.$0.33$0.04$0.29$0.78$1.13$0.35
2012Summary only. Only limited summary data is available for this year.$0.70$0.07$0.63$1.34$1.25$0.09
2011Summary only. Only limited summary data is available for this year.$0.53$0.04$0.48$1.34$1.23$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.04$0.38$1.13