Civic Intelligence

Palm Beach County Justice Association

990 • Fiscal year 2015 • EIN 65-0963155

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

17101 60th Lane NorthLoxahatchee, FL 33470

(561) 790-5833

Siviq Scores

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

Liabilities / Assets

65th percentile

0.04x

Higher debt load relative to assets than 65% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

54th percentile

0.01x

Higher debt load relative to revenue than 54% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

49th percentile

2.4%

Higher net margin than 49% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

96th percentile

$99,500

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 38.1% of source-year revenue.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

72nd percentile

16%

Faster asset growth than 72% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

41st percentile

-2.7%

Faster revenue growth than 41% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$45,820

Up $6,327 (+16%) from 2014

Net Assets

Up

$43,950

Up $6,272 (+17%) from 2014

Liabilities

Up

$1,870

Up $55 (+3.0%) from 2014

Revenue

Down

$261,377

Down $7,379 (-2.7%) from 2014

Expenses

Down

$255,105

Down $18,004 (-6.6%) from 2014

Net Income

Up

$6,272

Up $10,625 (+244%) from 2014

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: $70,005Liabilities 2010: $3,010Net Assets 2010: $66,9952010Assets 2011: $73,555Liabilities 2011: $171Net Assets 2011: $73,3842011Assets 2012: $50,729Liabilities 2012: $2,211Net Assets 2012: $48,5182012Assets 2013: $43,647Liabilities 2013: $1,616Net Assets 2013: $42,0312013Assets 2014: $39,493Liabilities 2014: $1,815Net Assets 2014: $37,6782014Assets 2015: $45,820Liabilities 2015: $1,870Net Assets 2015: $43,9502015Assets 2016: $59,022Liabilities 2016: $3,113Net Assets 2016: $55,9092016Assets 2017: $157,610Liabilities 2017: $3,133Net Assets 2017: $154,4772017Assets 2018: $193,208Liabilities 2018: $3,709Net Assets 2018: $189,4992018Assets 2019: $252,995Liabilities 2019: $4,457Net Assets 2019: $248,5382019Assets 2020: $311,541Liabilities 2020: $4,787Net Assets 2020: $306,7542020Assets 2021: $378,162Liabilities 2021: $2,737Net Assets 2021: $375,4252021Assets 2022: $297,231Liabilities 2022: $4,747Net Assets 2022: $292,4842022Assets 2024: $319,195Liabilities 2024: $407Net Assets 2024: $318,7882024

Highlighted filing

2015

Assets$45,820
Liabilities$1,870
Net Assets$43,950

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $260,685Expenses 2010: $267,319Net Income 2010: -$6,6342010Revenue 2011: $302,003Expenses 2011: $295,614Net Income 2011: $6,3892011Expenses 2012: $287,6982012Revenue 2013: $260,615Expenses 2013: $267,102Net Income 2013: -$6,4872013Revenue 2014: $268,756Expenses 2014: $273,109Net Income 2014: -$4,3532014Revenue 2015: $261,377Expenses 2015: $255,105Net Income 2015: $6,2722015Revenue 2016: $268,692Expenses 2016: $257,545Net Income 2016: $11,1472016Revenue 2017: $296,046Expenses 2017: $197,478Net Income 2017: $98,5682017Revenue 2018: $329,146Expenses 2018: $294,143Net Income 2018: $35,0032018Revenue 2019: $316,854Expenses 2019: $257,815Net Income 2019: $59,0392019Revenue 2020: $249,455Expenses 2020: $191,239Net Income 2020: $58,2162020Revenue 2021: $283,287Expenses 2021: $214,616Net Income 2021: $68,6712021Revenue 2022: $277,892Expenses 2022: $360,833Net Income 2022: -$82,9412022Revenue 2024: $392,139Expenses 2024: $356,990Net Income 2024: $35,1492024

Highlighted filing

2015

Revenue$261,377
Expenses$255,105
Net Income$6,272
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.0
Gross Receipts
$307,156
Mission and Program Overview

Mission

Improve and enhance standards of trial practice,the administration of justice and the ethics of the profession of trial attorney.sharing of knowledge in the art of advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$37,678$43,950▲ $6,272
Cash and Non-Interest-Bearing Accounts$35,661$42,241▲ $6,580
Land, Buildings, and Equipment, Net$3,334$3,081▼ $253
Savings and Temporary Cash Investments$498$498→ $0
Accounts Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$39,493$45,820▲ $6,327
Other Assets Total-$0-
Liabilities
Other Liabilities$1,815$1,870▲ $55
Total Liabilities$1,815$1,870▲ $55
Net Assets / Fund Balance
Total Net Assets Fund Balance$37,678$43,950▲ $6,272
Total Liabilities and Net Assets / Fund Balance$39,493$45,820▲ $6,327

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,644$757$3,401
Other Land Buildings$437$807$1,244
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy BalogaExecutive DirecFT$86,000$13,500$99,500

Board Members and Trustees

NameTitle
Greg Zele EsqPast President
Gregory Yaffa EsqPresident
John McGovern EsqPresident Elect
Adriana Gonzalez EsqBoard Member
Andrew Harris EsqBoard Member
Chris Keller EsqBoard Member
Cynthia Simpson-Cannon EsqBoard Member
DJ Ward EsqBoard Member
JC SolomanBoard Member
Neil Anthony EsqBoard Member
Patrick TigheBoard Member
Peter Hunt EsqBoard Member
Poorad Razavi EsqBoard Member
Marlene Clark FRPParalegal Rep
Sean Domnick EsqSecretary
Timothy J Murphy EsqTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$292,845
Investment Income
$0
Other Revenue
$-31,468
Change in Net Assets
$6,272
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$140,760
Other Expenses$114,345
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$99,500
Other Salaries and Wages---$31,086
All Other Expenses---$21,529
Payroll Taxes---$10,174
Conferences and Meetings---$9,343
Other Expenses---$5,141
Fees for Services Accounting---$4,752
Travel---$2,145
Insurance---$1,883
Fees for Services Other---$1,580
Depreciation Depletion---$253
Total Functional Expenses$0$0$0$255,105
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$45,779
Fundraising Gross Income$14,311
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
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$1,870
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

All officer's hold equal rights on all issues.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

All officer's hold equal voting rights on all issues.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by the director before filing

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

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Palm Beach County Justice Assn
EIN
65-0963155
Phone
5617905833
Address
17101 60th Lane North, Loxahatchee, FL 33470

Signing Officer

Name
Kathy Baloga
Title
Executive Director
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1988
Legal Domicile
Fl
Voting Board Members
16
Independent Board Members
16
Employees
2

Preparer

Firm
Divine Blalock Martin & Sellari LLC
Address
580 VILLAGE BLVD SUITE 110, WEST PALM BEACH, FL 33409
Preparer
Tom Keys CPA
Phone
5616861110
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01564
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03334
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03081
IRS990/LandBldgEquipCostOrOtherBssAmt04645
IRS990/LegalDomicileStateCd0FL
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0IMPROVE AND ENHANCE STANDARDS OF TRIAL PRACTICE,THE ADMINISTRATION OF JUSTICE AND THE ETHICS OF THE PROFESSION OF TRIAL ATTORNEY.SHARING OF KNOWLEDGE IN THE ART OF ADVOCACY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt037678
IRS990/NetAssetsOrFundBalancesEOYAmt043950
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-31468
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt0-850
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Meetings
IRS990/OtherExpensesGrp/Desc1Computer Services
IRS990/OtherExpensesGrp/Desc2Office Expense
IRS990/OtherExpensesGrp/Desc3Credit Card Fees
IRS990/OtherExpensesGrp/TotalAmt055943
IRS990/OtherExpensesGrp/TotalAmt16362
IRS990/OtherExpensesGrp/TotalAmt25414
IRS990/OtherExpensesGrp/TotalAmt35141
IRS990/OtherLiabilitiesGrp/BOYAmt01815
IRS990/OtherLiabilitiesGrp/EOYAmt01870
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt031086
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt010174
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541800
IRS990/ProgramServiceRevenueGrp/Desc0ADVERTISING INCOME
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/Desc3SEMINAR INCOME
IRS990/ProgramServiceRevenueGrp/Desc4SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0118953
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212180
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3159562
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1118953
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt312180
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4159562
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0150
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0131607
IRS990/PYOtherRevenueAmt0-22246
IRS990/PYProgramServiceRevenueAmt0291002
IRS990/PYRevenuesLessExpensesAmt0-4353
IRS990/PYSalariesCompEmpBnftPaidAmt0141502
IRS990/PYTotalExpensesAmt0273109
IRS990/PYTotalRevenueAmt0268756
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt06272
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt037678
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt043950
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0498
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0498
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02644
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0757
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03401
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0437
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0807
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01244
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01870
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03081
IRS990ScheduleD/TotalLiabilityAmt01870
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OFFICER'S HOLD EQUAL RIGHTS ON ALL ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OFFICER'S HOLD EQUAL VOTING RIGHTS ON ALL ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE DIRECTOR BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt039493
IRS990/TotalAssetsEOYAmt045820
IRS990/TotalAssetsGrp/BOYAmt039493
IRS990/TotalAssetsGrp/EOYAmt045820
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0255105
IRS990/TotalGrossUBIAmt0150
IRS990/TotalLiabilitiesBOYAmt01815
IRS990/TotalLiabilitiesEOYAmt01870
IRS990/TotalLiabilitiesGrp/BOYAmt01815

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.00$3.19$3.92$3.57$0.35
2022Detailed filing. Detailed filing data is available for this year.$2.97$0.05$2.92$2.78$3.61$0.83
2021Detailed filing. Detailed filing data is available for this year.$3.78$0.03$3.75$2.83$2.15$0.69
2020Detailed filing. Detailed filing data is available for this year.$3.12$0.05$3.07$2.49$1.91$0.58
2019Detailed filing. Detailed filing data is available for this year.$2.53$0.04$2.49$3.17$2.58$0.59
2018Detailed filing. Detailed filing data is available for this year.$1.93$0.04$1.89$3.29$2.94$0.35
2017Detailed filing. Detailed filing data is available for this year.$1.58$0.03$1.54$2.96$1.97$0.99
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.03$0.56$2.69$2.58$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.44$2.61$2.55$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.38$2.69$2.73$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.44$0.02$0.42$2.61$2.67$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.02$0.49$2.88
2011Summary only. Only limited summary data is available for this year.$0.74$0.00$0.73$3.02$2.96$0.06
2010Summary only. Only limited summary data is available for this year.$0.70$0.03$0.67$2.61$2.67$0.07
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)6 • <$500k nonprofits