Civic Intelligence

Justice 360

990 • Fiscal year 2020 • EIN 57-0873224

Jan 01, 2020 to Dec 31, 2020 • Filed on May 17, 2021

900 Elmwood AveColumbia, SC 29201

(803) 765-1044

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

56th percentile

0.00x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

27th percentile

-12%

Higher net margin than 27% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

96th percentile

$74,577

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 30.5% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

36th percentile

-3.3%

Faster asset growth than 36% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

83rd percentile

31%

Faster revenue growth than 83% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$230,616

Down $7,951 (-3.3%) from 2019

Net Assets

Down

$230,381

Down $7,039 (-3.0%) from 2019

Liabilities

Down

$235

Down $912 (-80%) from 2019

Revenue

Up

$244,284

Up $57,298 (+31%) from 2019

Expenses

Up

$272,423

Up $28,642 (+12%) from 2019

Net Income

Up

-$28,139

Up $28,656 (+50%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $105,839Liabilities 2010: $0Net Assets 2010: $105,8392010Assets 2011: $143,917Liabilities 2011: $940Net Assets 2011: $142,9772011Assets 2012: $141,812Liabilities 2012: $306Net Assets 2012: $141,5062012Assets 2013: $168,263Liabilities 2013: $9,904Net Assets 2013: $158,3592013Assets 2014: $238,423Liabilities 2014: $9,034Net Assets 2014: $229,3892014Assets 2015: $280,094Liabilities 2015: $10,445Net Assets 2015: $269,6492015Assets 2016: $339,218Liabilities 2016: $0Net Assets 2016: $339,2182016Assets 2017: $272,209Liabilities 2017: $5,000Net Assets 2017: $267,2092017Assets 2018: $294,215Net Assets 2018: $294,2152018Assets 2019: $238,567Liabilities 2019: $1,147Net Assets 2019: $237,4202019Assets 2020: $230,616Liabilities 2020: $235Net Assets 2020: $230,3812020Assets 2021: $300,190Liabilities 2021: $3,834Net Assets 2021: $296,3562021Assets 2022: $213,910Liabilities 2022: $17,943Net Assets 2022: $195,9672022Assets 2023: $237,604Liabilities 2023: $842Net Assets 2023: $236,7622023Assets 2024: $263,131Liabilities 2024: $61Net Assets 2024: $263,0702024Assets 2025: $352,221Liabilities 2025: $22,693Net Assets 2025: $329,5282025

Highlighted filing

2020

Assets$230,616
Liabilities$235
Net Assets$230,381

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $118,0972010Revenue 2011: $173,734Expenses 2011: $136,596Net Income 2011: $37,1382011Expenses 2012: $176,9672012Revenue 2013: $190,388Expenses 2013: $162,981Net Income 2013: $27,4072013Revenue 2014: $277,265Expenses 2014: $206,235Net Income 2014: $71,0302014Revenue 2015: $325,357Expenses 2015: $285,097Net Income 2015: $40,2602015Revenue 2016: $400,148Expenses 2016: $330,829Net Income 2016: $69,3192016Revenue 2017: $175,026Expenses 2017: $246,786Net Income 2017: -$71,7602017Revenue 2018: $175,103Expenses 2018: $148,097Net Income 2018: $27,0062018Revenue 2019: $186,986Expenses 2019: $243,781Net Income 2019: -$56,7952019Revenue 2020: $244,284Expenses 2020: $272,423Net Income 2020: -$28,1392020Revenue 2021: $442,222Expenses 2021: $376,247Net Income 2021: $65,9752021Revenue 2022: $283,565Expenses 2022: $383,954Net Income 2022: -$100,3892022Revenue 2023: $354,703Expenses 2023: $315,372Net Income 2023: $39,3312023Revenue 2024: $406,911Expenses 2024: $380,603Net Income 2024: $26,3082024Revenue 2025: $496,928Expenses 2025: $430,620Net Income 2025: $66,3082025

Highlighted filing

2020

Revenue$244,284
Expenses$272,423
Net Income-$28,139
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 17, 2021
Return Version
2020v4.0
Gross Receipts
$244,284
Mission and Program Overview

Mission

To provide attorney services to death penalty cases

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$100,453$103,256▲ $2,803
Cash and Non-Interest-Bearing Accounts$55,924$40,821▼ $15,103
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$238,567$230,616▼ $7,951
Other Assets Total$82,190$86,539▲ $4,349
Liabilities
Accounts Payable and Accrued Expenses$1,147$234▼ $913
Other Liabilities-$1-
Total Liabilities$1,147$235▼ $912
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$237,420$230,381▼ $7,039
Total Net Assets Fund Balance$237,420$230,381▼ $7,039
Total Liabilities and Net Assets / Fund Balance$238,567$230,616▼ $7,951

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$7,888--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lindsey VannExecutive DirectorFT$74,577$74,577

Board Members and Trustees

NameTitle
Elizabeth Franklin-BestChair
Cameron BlazerBoard Member
Charles GroseBoard Member
Graham NewmanBoard Member
Jean PopowskiBoard Member
Marcurius ByrdBoard Member
Patrick McLaughlinBoard Member
Kitty SuttonSecretary
Todd SteadmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$59,259
Program Service Revenue
$183,965
Investment Income
$1,060
Other Revenue
$0
All Other Contributions
$59,259
Change in Net Assets
$-28,139
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$182,077
Other Expenses$90,346
Total Fundraising Expense$4,581
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$81,163$26,337-$107,500
Current Officers, Directors, Trustees, and Key Employees$56,306$18,271-$74,577
All Other Expenses$11,478$3,725-$15,203
Office Expenses$9,086$2,948-$12,034
Other Expenses$4,411$1,431$4,581$4,581
Insurance$1,247$405-$1,652
Information Technology$928$301-$1,229
Advertising$59$19-$78
Travel$-2,251$-730-$-2,981
Total Functional Expenses$202,221$65,621$4,581$272,423
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

Organization's Process to Review Form 990 Executive director and chair review.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The written conflict of interest policy is monitored by each board member signing a statement of having received, read, and understood the policy and agreeing to comply with the policy.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board approves the annual budget including officer salaries.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Board approves the annual budget including staff salaries.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing Documents Disclosure Explanation Available upon request.

Filing and Contact Details

Filer

Filer Name
Justice 360
EIN
57-0873224
Phone
8037651044
Address
900 Elmwood Ave, Columbia, SC 29201

Signing Officer

Name
Lindsey Vann
Title
Executive Director
Signed
2021-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lindsey Vann
Formed
1988
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
5

Preparer

Firm
The Hobbs Group PA
Address
1704 Laurel Street, Columbia, SC 29201
Preparer
Allison B Pena CPA
Phone
8037990555
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

PPP Loan = $21100

Form 990, Part V, Line 1C - Reportable Payments

The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner during the calendar year.

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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/OtherSalariesAndWagesGrp/ProgramServicesAmt081163
IRS990/OtherSalariesAndWagesGrp/TotalAmt0107500
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Lindsey Vann
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0183965
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0183965
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt028827
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01163
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt089883
IRS990/PYProgramServiceRevenueAmt0156996
IRS990/PYRevenuesLessExpensesAmt0-56795
IRS990/PYSalariesCompEmpBnftPaidAmt0153898
IRS990/PYTotalExpensesAmt0243781
IRS990/PYTotalRevenueAmt0186986
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-28139
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0183965
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt059259
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt028827
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt059915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt071117
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt059818
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0278936
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01060
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01163
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0878
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0849
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03950
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0898523
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/OtherIncome170Grp/TotalAmt09
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98600
IRS990ScheduleA/PublicSupportPY170Pct00.99230
IRS990ScheduleA/PublicSupportTotal170Amt0278936
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt059259
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt028827
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt059915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt071117
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt059818
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0278936
IRS990ScheduleA/TotalSupportAmt0282895
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07888
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Client Costs Unremimbursed
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueOtherAssetsAmt086539
IRS990ScheduleD/TotalLiabilityAmt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization's Process to Review Form 990 Executive director and chair review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The written conflict of interest policy is monitored by each board member signing a statement of having received, read, and understood the policy and agreeing to comply with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board approves the annual budget including officer salaries.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board approves the annual budget including staff salaries.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing Documents Disclosure Explanation Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PPP Loan = $21100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner during the calendar year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part V, Line 1c - Reportable Payments
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0238567
IRS990/TotalAssetsEOYAmt0230616
IRS990/TotalAssetsGrp/BOYAmt0238567
IRS990/TotalAssetsGrp/EOYAmt0230616
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt059259
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04581
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065621
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0202221
IRS990/TotalFunctionalExpensesGrp/TotalAmt0272423
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01147
IRS990/TotalLiabilitiesEOYAmt0235
IRS990/TotalLiabilitiesGrp/BOYAmt01147
IRS990/TotalLiabilitiesGrp/EOYAmt0235
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0237420
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0230381
IRS990/TotalProgramServiceExpensesAmt0202221
IRS990/TotalProgramServiceRevenueAmt0183965
IRS990/TotalReportableCompFromOrgAmt074577
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0185025
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0244284

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.52$0.23$3.30$4.97$4.31$0.66
2024Detailed filing. Detailed filing data is available for this year.$2.63$0.00$2.63$4.07$3.81$0.26
2023Detailed filing. Detailed filing data is available for this year.$2.38$0.01$2.37$3.55$3.15$0.39
2022Detailed filing. Detailed filing data is available for this year.$2.14$0.18$1.96$2.84$3.84$1.00
2021Detailed filing. Detailed filing data is available for this year.$3.00$0.04$2.96$4.42$3.76$0.66
2020Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.30$2.44$2.72$0.28
2019Detailed filing. Detailed filing data is available for this year.$2.39$0.01$2.37$1.87$2.44$0.57
2018Detailed filing. Detailed filing data is available for this year.$2.94$2.94$1.75$1.48$0.27
2017Detailed filing. Detailed filing data is available for this year.$2.72$0.05$2.67$1.75$2.47$0.72
2016Detailed filing. Detailed filing data is available for this year.$3.39$0.00$3.39$4.00$3.31$0.69
2015Summary only. Only limited summary data is available for this year.$2.80$0.10$2.70$3.25$2.85$0.40
2014Detailed filing. Detailed filing data is available for this year.$2.38$0.09$2.29$2.77$2.06$0.71
2013Detailed filing. Detailed filing data is available for this year.$1.68$0.10$1.58$1.90$1.63$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.00$1.42$1.77
2011Summary only. Only limited summary data is available for this year.$1.44$0.01$1.43$1.74$1.37$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.00$1.06$1.18