Civic Intelligence

Professional Development & Training Center Inc

990 • Fiscal year 2021 • EIN 52-1110381

Jul 01, 2020 to Jun 30, 2021 • Filed on May 16, 2022

520 W Fayette StreetBaltimore, MD 21201

(667) 210-2250

Siviq Scores

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

Liabilities / Assets

78th percentile

0.10x

Higher debt load relative to assets than 78% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

79th percentile

0.10x

Higher debt load relative to revenue than 79% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

40th percentile

2.0%

Higher net margin than 40% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

98th percentile

$95,976

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 25.5% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

46th percentile

2.6%

Faster asset growth than 46% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

31st percentile

-20%

Faster revenue growth than 31% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$381,436

Up $9,767 (+2.6%) from 2020

Net Assets

Up

$342,896

Up $7,720 (+2.3%) from 2020

Liabilities

Up

$38,540

Up $2,047 (+5.6%) from 2020

Revenue

Down

$377,071

Down $92,737 (-20%) from 2020

Expenses

Down

$369,351

Down $98,306 (-21%) from 2020

Net Income

Up

$7,720

Up $5,569 (+259%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $128,079Liabilities 2011: $43,323Net Assets 2011: $84,7562011Assets 2012: $129,348Liabilities 2012: $63,982Net Assets 2012: $65,3662012Assets 2013: $152,420Liabilities 2013: $69,008Net Assets 2013: $83,4122013Assets 2014: $132,494Liabilities 2014: $66,974Net Assets 2014: $65,5202014Assets 2015: $115,484Liabilities 2015: $71,972Net Assets 2015: $43,5122015Assets 2016: $162,971Liabilities 2016: $44,261Net Assets 2016: $118,7102016Assets 2017: $204,198Liabilities 2017: $28,762Net Assets 2017: $175,4362017Assets 2019: $285,854Liabilities 2019: $28,574Net Assets 2019: $257,2802019Assets 2020: $371,669Liabilities 2020: $36,493Net Assets 2020: $335,1762020Assets 2021: $381,436Liabilities 2021: $38,540Net Assets 2021: $342,8962021Assets 2022: $930,192Liabilities 2022: $38,002Net Assets 2022: $892,1902022Assets 2023: $695,166Liabilities 2023: $38,465Net Assets 2023: $656,7012023Assets 2024: $524,402Liabilities 2024: $32,393Net Assets 2024: $492,0092024

Highlighted filing

2021

Assets$381,436
Liabilities$38,540
Net Assets$342,896

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $458,8952011Expenses 2012: $473,6092012Expenses 2013: $456,5932013Revenue 2014: $445,729Expenses 2014: $463,621Net Income 2014: -$17,8922014Revenue 2015: $428,791Expenses 2015: $450,799Net Income 2015: -$22,0082015Revenue 2016: $499,777Expenses 2016: $424,579Net Income 2016: $75,1982016Revenue 2017: $569,285Expenses 2017: $512,559Net Income 2017: $56,7262017Revenue 2019: $576,853Expenses 2019: $546,940Net Income 2019: $29,9132019Revenue 2020: $469,808Expenses 2020: $467,657Net Income 2020: $2,1512020Revenue 2021: $377,071Expenses 2021: $369,351Net Income 2021: $7,7202021Revenue 2022: $978,909Expenses 2022: $429,615Net Income 2022: $549,2942022Revenue 2023: $223,965Expenses 2023: $442,964Net Income 2023: -$218,9992023Revenue 2024: $273,830Expenses 2024: $438,522Net Income 2024: -$164,6922024

Highlighted filing

2021

Revenue$377,071
Expenses$369,351
Net Income$7,720
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.2
Gross Receipts
$377,071
Mission and Program Overview

Mission

The mission of maryland youth and the law, inc is to serve the young people of maryland by providing real-world educational opportunities and experiences that will facilitate their understanding and appreciation of our law and justice system.

To provide law related education and assistance in conducting program activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$164,600$227,001▲ $62,401
Pledges and Grants Receivable$186,390$101,127▼ $85,263
Savings and Temporary Cash Investments$1,380$49,747▲ $48,367
Accounts Receivable$13,423$0▼ $13,423
Land, Buildings, and Equipment, Net$4,070$2,655▼ $1,415
Prepaid Expenses and Deferred Charges$1,806$906▼ $900
Total Assets$371,669$381,436▲ $9,767
Liabilities
Accounts Payable and Accrued Expenses$36,493$38,540▲ $2,047
Total Liabilities$36,493$38,540▲ $2,047
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$323,176$289,066▼ $34,110
Net Assets With Donor Restrictions$12,000$53,830▲ $41,830
Total Net Assets Fund Balance$335,176$342,896▲ $7,720
Total Liabilities and Net Assets / Fund Balance$371,669$381,436▲ $9,767

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,655$35,354$38,009
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dawn M BrownExecutive DirectorFT$85,983$9,993$95,976

Board Members and Trustees

NameTitle
Barry L GogelChairperson as of 06/14/2021
Erik Atas Vice ChairpersonChairperson Since 06/14/2021
Aaron DegraffenreidtDirector
Ben GarmoeDirector
Charles PetersDirector
Kathleen ChapmanDirector
Natasha DartigueDirector
Nate RischDirector
Nicki Green-johnsonDirector
Shane AlleyneDirector
Stephen PfaffenhauserDirector
Sara ArthurSecretary
Alice ChongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$377,068
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$0
All Other Contributions
$108,376
Change in Net Assets
$7,720

Audited Revenue Reconciliation

Revenue per Audited Statements
$377,071
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$377,071
Total Revenue per Form 990
$377,071
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$293,185
Other Expenses$76,166
Total Fundraising Expense$20,265
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,490$1,053-$162,543
Current Officers, Directors, Trustees, and Key Employees$42,335$27,887$16,426$86,648
Office Expenses$21,888$2,367$997$25,252
Other Employee Benefits$21,610$1,045$436$23,091
Payroll Taxes$14,265$1,516$1,067$16,848
Fees for Services Accounting$2,382$6,781$137$9,300
Occupancy$7,806$814$458$9,078
Advertising$1,537$4,375$88$6,000
Information Technology$1,355$3,859$78$5,292
Pension Plan Contributions$4,055--$4,055
Insurance$2,349$249$176$2,774
Depreciation Depletion$1,198$128$89$1,415
Travel$708$38$24$770
Other Expenses$326$406$286$326
All Other Expenses$190--$190
Conferences and Meetings$54$5$3$62
Total Functional Expenses$298,563$50,523$20,265$369,351

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$369,351
Total Expenses per Audited Statements$369,351
Total Expenses per Form 990$369,351
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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, Part VI, Section A, Line 7A

Proposed new members of the board of directors are submitted to the maryland state bar association inc.'s (msba) president for approval prior to the organization's annual meeting.

Form 990, Part VI, Section B, Line 11B

The executive director provides each board member with an electronic copy of the form 990 for individual review before discussion and filing of return.

Form 990, Part VI, Section B, Line 12C

Each employee or member is required to sign a conflict of interest policy statement on an annual basis. The board of directors monitors incidents of potential or actual conflicts of interest and determines the appropriate course of action.

Form 990, Part VI, Section B, Line 15

The organization has a compensation committee. This committee researches industry related compensation levels and packages. The committee also considers the job's responsibilities and duties and the years of service. The board of directors approves the annual operating budget as well as any salary increase or decrease for the executive director.

Form 990, Part VI, Section C, Line 19

All documents are available upon request. The financial statements are available on the organization's website.

Filing and Contact Details

Filer

Filer Name
Maryland Youth and the Law Inc
EIN
52-1110381
Phone
6672102250
Address
520 W FAYETTE STREET, BALTIMORE, MD 21201

Signing Officer

Name
Erik Atas
Title
Chair
Phone
6672102250
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erik Atas
Formed
1978
Legal Domicile
Md
Voting Board Members
13
Independent Board Members
13
Employees
5
Volunteers
500

Preparer

Firm
Gorfine Schiller & Gardyn Pa
Address
10045 RED RUN BLVD SUITE 250, OWINGS MILLS, MD 21117
Preparer
Scott D Rodgville CPA
Phone
4103565900
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process the committee uses for overseeing the audit of the financial statements and selection of the independent accountant has not changed from the prior year.

Raw XML AppendixShowing 400 of 510 raw XML fields

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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IRS990/Desc0MOCK TRIAL: EACH YEAR, OVER 120 HIGH SCHOOLS REGISTER TO COMPETE IN THE STATEWIDE HIGH SCHOOL MOCK TRIAL COMPETITION, SPONSORED BY THE MARYLAND STATE BAR ASSOCIATION. OVER 1,500 MARYLAND STUDENTS PARTICIPATE IN CIVIL OR CRIMINAL TRIAL ENACTMENTS IN DISTRICT CIRCUIT COURTS THROUGHOUT THE STATE. STUDENTS PORTRAY WITNESSES AND ATTORNEYS FOR THE PLAINTIFF (OR PROSECUTION) AND DEFENSE DURING THE COURSE OF THE COMPETITION SEASON.LOCAL COMPETITIONS ARE CONDUCTED WITHIN EIGHT JUDICIAL CIRCUITS, FOLLOWED BY REGIONAL, SEMI-FINAL AND STATE COMPETITIONS - THE LATTER OF WHICH TAKES PLACE IN OUR STATE'S HIGHEST COURT, THE MARYLAND COURT OF APPEALS. APPROXIMATELY 500 JUDGES AND ATTORNEYS VOLUNTEER THEIR TIME WITH MOCK TRIAL EACH YEAR. SINCE ITS INCEPTION IN 1983, OVER 60,000 MARYLAND STUDENTS HAVE PARTICIPATED IN MOCK TRIAL. VISIT OUR WEBSITE TO READ MORE AND TO VIEW THE MOCK TRIAL CASE ARCHIVE.
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IRS990/MissionDesc0THE MISSION OF MARYLAND YOUTH AND THE LAW, INC IS TO SERVE THE YOUNG PEOPLE OF MARYLAND BY PROVIDING REAL-WORLD EDUCATIONAL OPPORTUNITIES AND EXPERIENCES THAT WILL FACILITATE THEIR UNDERSTANDING AND APPRECIATION OF OUR LAW AND JUSTICE SYSTEM.
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IRS990/OtherExpensesGrp/Desc0MOCK TRIAL PROGRAM
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2TRAINING
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IRS990/ProgSrvcAccomActy2Grp/Desc0LAW LINKS INTERNSHIP: LAW LINKS IS A PAID, FULL-TIME SUMMER INTERNSHIP FOR BALTIMORE CITY HIGH SCHOOL STUDENTS ENTERING THEIR 11TH AND 12TH GRADE YEARS. STUDENTS INTERESTED IN GAINING PROFESSIONAL WORK EXPERIENCE, OR WHO ARE CONSIDERING A LAW-RELATED CAREER PATH MAY WISH TO APPLY. THE INTERNSHIP WAS VIRTUAL IN FY2021 DUE TO COVID.CANDIDATES MUST COMPLETE A COMPETITIVE APPLICATION AND INTERVIEW PROCESS. THOSE SELECTED ARE PROVIDED PROFESSIONAL ATTIRE, AN HOURLY WAGE, AND JOB TRAINING THROUGH THE LAW AND LEADERSHIP INSTITUTE. THE PROGRAM EMPHASIZES LEADERSHIP, CRITICAL SKILLS, AND REAL-WORLD LEARNING.
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IRS990/ProgSrvcAccomActy3Grp/Desc0BALTIMORE CITY TEEN COURT: BALTIMORE CITY TEEN COURT IS A VOLUNTARY ALTERNATIVE TO THE JUVENILE JUSTICE SYSTEM FOR YOUTH OFFENDERS BETWEEN THE AGES OF 11-17, CHARGED WITH MINOR CRIMES. YOUTH ARE ELIGIBLE FOR THE PROGRAM IF THEY ADMIT THEIR INVOLVEMENT IN THE OFFENSE AND HAVE FEWER THAN FOUR PRIOR ARRESTS.A TEEN COURT HEARING IS HELD TO DETERMINE APPROPRIATE SANCTIONS (NOT GUILT OR INNOCENCE) FOR THE YOUTH OFFENDER. THESE SANCTIONS INCLUDE SERVING ON TEEN COURT JURIES AND PERFORMING COMMUNITY SERVICE. TRAINED STUDENT VOLUNTEERS SERVE AS JURORS AND COURT OFFICERS, EARNING SERVICE LEARNING HOURS NECESSARY FOR HIGH SCHOOL GRADUATION. ADULT VOLUNTEERS, INCLUDING ATTORNEYS, JUDGES, AND LAW SCHOOL STUDENTS, PRESIDE OVER THE HEARINGS. SINCE ITS INCEPTION IN 1999, BALTIMORE CITY TEEN COURT HAS SERVED MORE THAN 1,800 YOUTH OFFENDERS, AND PROVIDED THOUSANDS OF HOURS OF COMMUNITY RESTITUTION WITHIN BALTIMORE CITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0143310
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ORGANIZATION RAN THE SUMMER LAW ACADEMY, A ONE WEEK SUMMER CAMP, FOCUSING ON LAW EDUCATION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROPOSED NEW MEMBERS OF THE BOARD OF DIRECTORS ARE SUBMITTED TO THE MARYLAND STATE BAR ASSOCIATION INC.'S (MSBA) PRESIDENT FOR APPROVAL PRIOR TO THE ORGANIZATION'S ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR PROVIDES EACH BOARD MEMBER WITH AN ELECTRONIC COPY OF THE FORM 990 FOR INDIVIDUAL REVIEW BEFORE DISCUSSION AND FILING OF RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH EMPLOYEE OR MEMBER IS REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS MONITORS INCIDENTS OF POTENTIAL OR ACTUAL CONFLICTS OF INTEREST AND DETERMINES THE APPROPRIATE COURSE OF ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A COMPENSATION COMMITTEE. THIS COMMITTEE RESEARCHES INDUSTRY RELATED COMPENSATION LEVELS AND PACKAGES. THE COMMITTEE ALSO CONSIDERS THE JOB'S RESPONSIBILITIES AND DUTIES AND THE YEARS OF SERVICE. THE BOARD OF DIRECTORS APPROVES THE ANNUAL OPERATING BUDGET AS WELL AS ANY SALARY INCREASE OR DECREASE FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS THE COMMITTEE USES FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MARYLAND STATE BAR ASSOCIATION INC

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.24$0.32$4.92$2.74$4.39$1.65
2023Detailed filing. Detailed filing data is available for this year.$6.95$0.38$6.57$2.24$4.43$2.19
2022Detailed filing. Detailed filing data is available for this year.$9.30$0.38$8.92$9.79$4.30$5.49
2021Detailed filing. Detailed filing data is available for this year.$3.81$0.39$3.43$3.77$3.69$0.08
2020Detailed filing. Detailed filing data is available for this year.$3.72$0.36$3.35$4.70$4.68$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.86$0.29$2.57$5.77$5.47$0.30
2017Detailed filing. Detailed filing data is available for this year.$2.04$0.29$1.75$5.69$5.13$0.57
2016Detailed filing. Detailed filing data is available for this year.$1.63$0.44$1.19$5.00$4.25$0.75
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.72$0.44$4.29$4.51$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.32$0.67$0.66$4.46$4.64$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.69$0.83$4.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.64$0.65$4.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.43$0.85$4.59