Civic Intelligence

Georgia Justice Project Inc.

990 • Fiscal year 2024 • EIN 58-1917659

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 03, 2025

Organization ProfileWWW.GJP.ORG

View Organization Page

438 Edgewood Ave SEAtlanta, GA 30312

(404) 827-0027

Siviq Scores

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

Liabilities / Assets

70th percentile

0.32x

Higher debt load relative to assets than 70% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.62x

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

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

38th percentile

0.0%

Higher net margin than 38% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$191,793

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

35th percentile

0.2%

Faster asset growth than 35% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

34%

Faster revenue growth than 77% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$8,245,111

Up $15,115 (+0.2%) from 2023

Net Assets

Down

$5,609,698

Down $26,372 (-0.5%) from 2023

Liabilities

Up

$2,635,413

Up $41,487 (+1.6%) from 2023

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin38th percentile

Revenue

Up

$4,275,147

Up $1,079,888 (+34%) from 2023

Expenses

Up

$4,274,400

Up $266,921 (+6.7%) from 2023

Net Income

Up

$747

Up $812,967 (+100%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$10M$5.0M$0Assets 2011: $1,338,665Liabilities 2011: $145,045Net Assets 2011: $1,193,6202011Assets 2012: $1,591,894Liabilities 2012: $140,471Net Assets 2012: $1,451,4232012Assets 2013: $2,025,432Liabilities 2013: $39,420Net Assets 2013: $1,986,0122013Assets 2014: $1,799,046Liabilities 2014: $73,930Net Assets 2014: $1,725,1162014Assets 2015: $1,214,655Liabilities 2015: $59,837Net Assets 2015: $1,154,8182015Assets 2016: $1,351,213Liabilities 2016: $54,234Net Assets 2016: $1,296,9792016Assets 2017: $1,749,406Liabilities 2017: $59,380Net Assets 2017: $1,690,0262017Assets 2018: $2,125,084Liabilities 2018: $70,436Net Assets 2018: $2,054,6482018Assets 2019: $2,243,358Liabilities 2019: $88,280Net Assets 2019: $2,155,0782019Assets 2020: $6,874,613Liabilities 2020: $432,385Net Assets 2020: $6,442,2282020Assets 2021: $6,780,900Liabilities 2021: $135,691Net Assets 2021: $6,645,2092021Assets 2022: $8,977,126Liabilities 2022: $2,510,170Net Assets 2022: $6,466,9562022Assets 2023: $8,229,996Liabilities 2023: $2,593,926Net Assets 2023: $5,636,0702023Assets 2024: $8,245,111Liabilities 2024: $2,635,413Net Assets 2024: $5,609,6982024Assets 2025: $7,134,341Liabilities 2025: $630,759Net Assets 2025: $6,503,5822025

Highlighted filing

2024

Assets$8,245,111
Liabilities$2,635,413
Net Assets$5,609,698
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $272,259Expenses 2011: $476,559Net Income 2011: -$204,3002011Revenue 2012: $1,367,838Expenses 2012: $1,110,035Net Income 2012: $257,8032012Revenue 2013: $1,763,721Expenses 2013: $1,229,274Net Income 2013: $534,4472013Revenue 2014: $1,091,629Expenses 2014: $1,352,549Net Income 2014: -$260,9202014Revenue 2015: $800,958Expenses 2015: $1,373,341Net Income 2015: -$572,3832015Revenue 2016: $1,279,285Expenses 2016: $1,136,779Net Income 2016: $142,5062016Revenue 2017: $1,544,658Expenses 2017: $1,151,216Net Income 2017: $393,4422017Revenue 2018: $1,741,372Expenses 2018: $1,376,070Net Income 2018: $365,3022018Revenue 2019: $1,744,457Expenses 2019: $1,643,640Net Income 2019: $100,8172019Revenue 2020: $6,066,010Expenses 2020: $1,778,860Net Income 2020: $4,287,1502020Revenue 2021: $2,683,875Expenses 2021: $2,481,042Net Income 2021: $202,8332021Revenue 2022: $2,775,236Expenses 2022: $2,957,427Net Income 2022: -$182,1912022Revenue 2023: $3,195,259Expenses 2023: $4,007,479Net Income 2023: -$812,2202023Revenue 2024: $4,275,147Expenses 2024: $4,274,400Net Income 2024: $7472024Revenue 2025: $5,402,376Expenses 2025: $4,524,702Net Income 2025: $877,6742025

Highlighted filing

2024

Revenue$4,275,147
Expenses$4,274,400
Net Income$747
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 3, 2025
Return Version
2023v6.0
Gross Receipts
$4,552,525
Mission and Program Overview

Mission

Georgia justice project (gjp) strengthens our community by demonstrating a better way to represent and support individuals in the criminal justice system and reduce barriers to reentry. Gjp promotes innovative change through direct legal representation, policy advocacy, education and coalition building.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,002,174$4,012,610▲ $10,436
Savings and Temporary Cash Investments$2,670,769$2,175,740▼ $495,029
Pledges and Grants Receivable$1,109,017$803,051▼ $305,966
Cash and Non-Interest-Bearing Accounts$255,297$789,792▲ $534,495
Investments in Publicly Traded Securities$96,568$238,255▲ $141,687
Accounts Receivable$79,378$172,144▲ $92,766
Prepaid Expenses and Deferred Charges$16,393$35,743▲ $19,350
Intangible Assets-$17,776-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Inventories for Sale or Use-$0-
Total Assets$8,229,996$8,245,111▲ $15,115
Other Assets Total$400$0▼ $400
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,345,126$2,362,000▲ $16,874
Other Liabilities$197,938$176,056▼ $21,882
Accounts Payable and Accrued Expenses$50,862$97,357▲ $46,495
Total Liabilities$2,593,926$2,635,413▲ $41,487
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,988,938$4,660,009▲ $671,071
Net Assets With Donor Restrictions$1,647,132$949,689▼ $697,443
Total Net Assets Fund Balance$5,636,070$5,609,698▼ $26,372
Total Liabilities and Net Assets / Fund Balance$8,229,996$8,245,111▲ $15,115

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,045,575$643,722$3,689,297
Land$598,500-$598,500
Leasehold Improvements$294,774$95,736$390,510
Equipment$73,750$135,995$209,745
Other Land Buildings$11$141,502$141,513
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Douglas B AmmarExecutive DirectorFT$183,708$50,960$234,668
Brenda J SmeetonLegal DirectorFT$136,500$4,348$140,848
Ermis ZayasDev DirectorFT$109,500$14,101$123,601
Rachel HolmesManaging AttorneyFT$102,525$14,252$116,777

Board Members and Trustees

NameTitle
Jakathryn RossBoard Chair
Robert Preston BrownImme Past Chair
Alexander RuderBoard Member
Anne BlitchBoard Member
Charlie BinghamBoard Member
Derin B DickersonBoard Member
Doug JenkinsBoard Member
John H Rains IvBoard Member
Joseph LeeBoard Member
Lauren WashingtonBoard Member
Lawrence SlovenskyBoard Member
Meg TaylorBoard Member
Michele YoungBoard Member
R Daniel BealeBoard Member
R Gary SpencerBoard Member
Scott CaseyBoard Member
Stephen D CouncillBoard Member
Suzanne HoyesBoard Member
Tywanda Harris LordBoard Member
Von a DuboseBoard Member
Michael CanarasSecretary
Asuma SuraniTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$3,374,561
Program Service Revenue
$723,130
Investment Income
$173,710
Other Revenue
$3,746
All Other Contributions
$3,303,854
Change in Net Assets
$747

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,329,138
Revenue Not Reported on Financial Statements
$-53,991
Revenue Not Reported on Form 990
$635,001
Other Revenue Adjustments
$-53,991
Total Revenue per Audited Statements
$4,964,139
Total Revenue per Form 990
$4,275,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,188,143
Other Expenses$1,086,257
Total Fundraising Expense$425,932
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,654,587$247,103$192,941$2,094,631
Current Officers, Directors, Trustees, and Key Employees$471,731$68,754$54,628$595,113
Other Employee Benefits$241,787$27,541$26,274$295,602
Fees for Services Other$139,460$109,800$5,740$255,000
Payroll Taxes$160,145$24,686$17,966$202,797
All Other Expenses$141,325$17,138$26,990$185,453
Interest$125,581$5,909$16,253$147,743
Depreciation Depletion$124,983$2,686$6,719$134,388
Travel$42,665$1,024$4,958$48,647
Office Expenses$24,703$4,891$8,403$37,997
Other Expenses$34,603$191$22,926$34,794
Insurance$21,443$5,000$5,399$31,842
Total Functional Expenses$3,310,300$538,168$425,932$4,274,400

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,990,511
Expenses per Audited Statements$4,274,400
Total Expenses per Form 990$4,274,400
Expenses Not Reported on Form 990$716,111
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$53,991
Fundraising Gross Income$53,991
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Grass Roots Justice Awards$114,315$53,991$24,433$29,558
Back to School$7,391---
Total Events$121,706$53,991$53,991-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
Payroll Liabilities$176,056
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
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 B, Line 11B

“The organization's accountant provides a draft of form 990 to the board for review and approval prior to filing. The board distrubutes this draft to all members electronically. Members are invited to ask questions or respond to any information included. Once the board chair is satisfied that all questions have been answered/resolved, the document is filed.”

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

“In addition to annual disclosures, possible conflicts of interest are discussed when an issue arises.”

Form 990, Part VI, Section B, Line 15B

“The board and hr department obtain compensation information from similar non-profits in our area annually. This information is reviewed by both the board and hr department. All compensation for management positions is presented to the board for input and approval.”

Form 990, Part VI, Section C, Line 19

“The organization's accountant provides a copy of form 990 specifically for public inspection. This copy, in addition to the organization's governing documents, conflict of interest policy, and financial statements, is available upon request. The organization also makes this information available on their website, www.gjp.org.”

Filing and Contact Details

Filer

Filer Name
Georgia Justice Project Inc
EIN
58-1917659
Phone
4048270027
Address
438 EDGEWOOD AVE SE, ATLANTA, GA 30312

Signing Officer

Name
Douglas B Ammar
Title
Executive Director
Signed
2025-03-03
Discuss with paid preparer
Yes

Organization Details

Formed
1986
Legal Domicile
Ga
Voting Board Members
22
Independent Board Members
22
Employees
48
Volunteers
202

Preparer

Firm
Fulton & Kozak LLC
Address
7187 JONESBORO RD STE 100A, MORROW, GA 30260
Preparer
Sheila M Kozak CPA
Phone
7709614200
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“GJP qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and, accordingly, is only subject to federal or state income taxes on specific types of income from activities that are unrelated to its exempt purpose. GJP had no income from unrelated activities and has no income taxes due as of June 30, 2024 and 2023.GJPs management believes there are no material unrecognized income tax benefits, including any potential risk of loss of its not-for-profit tax status. GJP is no longer subject to examination by federal, state or local tax authorities for periods before 2021.”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Special event expenses $53991”

Raw XML AppendixShowing 400 of 723 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/ActivityOrMissionDesc0GEORGIA JUSTICE PROJECT (GJP) STRENGTHENS OUR COMMUNITY BY DEMONSTRATING A BETTER WAY TO REPRESENT AND SUPPORT INDIVIDUALS IN THE CRIMINAL JUSTICE SYSTEM AND REDUCE BARRIERS TO REENTRY. GJP PROMOTES INNOVATIVE CHANGE THROUGH DIRECT LEGAL REPRESENTATION, POLICY ADVOCACY, EDUCATION AND COALITION BUILDING.
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IRS990/Desc0Criminal Defense & Probation Assistance with Social Service Support At no cost to clients, GJP provides low-income people accused of a crime a combination of legal representation and comprehensive social services, often lasting long after a case is resolved. GJP assists clients who are committed to participating in our social services with access to counseling, referrals for mental health and substance abuse treatment, help accessing social benefits, budgeting, and employment preparation. GJP staff attorneys also provide legal consultation and representation for early probation termination for rehabilitated individuals as well as legal services for returning citizens at Metro Reentry Facility (MRF), the only prison located in Atlanta. Annually, we provide holistic legal services for 100-125 clients and serve over 200 returning citizens at MRF. Criminal Records and Reentry Services GJP is the only Georgia-based nonprofit that is focused on providing criminal records consultation and representation to remove obstacles to employment, housing, and education. We lead Record Clearing Summits and partnerships state wide to clear eligible charges from an individual's criminal history and established and operate three Second Chance Help Desks in Cobb, Athens-Clarke and Richmond Counties. GJP also assists individuals who were denied an occupational license due to their criminal record. All combined, each year we assist over 2,200 individuals with their criminal history. Advocacy/Public Policy GJP's efforts include community education and advocacy to address criminal justice issues on a systemic level. Last year, we provided training and education to over 6,000 individuals. Over the last thirteen years, we have also championed 23 changes in Georgia law, thereby reducing barriers to reentry for those with a criminal record seeking employment, education, and professional licenses.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DEV DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
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IRS990/MissionDesc0GEORGIA JUSTICE PROJECT (GJP) STRENGTHENS OUR COMMUNITY BY DEMONSTRATING A BETTER WAY TO REPRESENT AND SUPPORT INDIVIDUALS IN THE CRIMINAL JUSTICE SYSTEM AND REDUCE BARRIERS TO REENTRY. GJP PROMOTES INNOVATIVE CHANGE THROUGH DIRECT LEGAL REPRESENTATION, POLICY ADVOCACY, EDUCATION AND COALITION BUILDING.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,245,111
Liabilities
$2,635,413
Net assets
$5,609,698
Revenue
$4,275,147
Expenses
$4,274,400
Net income
$747
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.13$0.63$6.50$5.40$4.52$0.88
2024Detailed filing. Detailed filing data is available for this year.$8.25$2.64$5.61$4.28$4.27$0.00
2023Summary only. Only limited summary data is available for this year.$8.23$2.59$5.64$3.20$4.01$0.81
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.98$2.51$6.47$2.78$2.96$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.78$0.14$6.65$2.68$2.48$0.20
2020Summary only. Only limited summary data is available for this year.$6.87$0.43$6.44$6.07$1.78$4.29
2019Summary only. Only limited summary data is available for this year.$2.24$0.09$2.16$1.74$1.64$0.10
2018Summary only. Only limited summary data is available for this year.$2.13$0.07$2.05$1.74$1.38$0.37
2017Summary only. Only limited summary data is available for this year.$1.75$0.06$1.69$1.54$1.15$0.39
2016Summary only. Only limited summary data is available for this year.$1.35$0.05$1.30$1.28$1.14$0.14
2015Summary only. Only limited summary data is available for this year.$1.21$0.06$1.15$0.80$1.37$0.57
2014Summary only. Only limited summary data is available for this year.$1.80$0.07$1.73$1.09$1.35$0.26
2013Summary only. Only limited summary data is available for this year.$2.03$0.04$1.99$1.76$1.23$0.53
2012Summary only. Only limited summary data is available for this year.$1.59$0.14$1.45$1.37$1.11$0.26
2011Summary only. Only limited summary data is available for this year.$1.34$0.15$1.19$0.27$0.48$0.20