Civic Intelligence

Living Justice Press

990 • Fiscal year 2019 • EIN 75-2983831

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 11, 2020

2093 Juliet AvenueSt Paul, MN 55105

(651) 695-1008

Siviq Scores

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

Liabilities / Assets

49th percentile

0.03x

Higher debt load relative to assets than 49% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

55th percentile

0.04x

Higher debt load relative to revenue than 55% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

80th percentile

$77,004

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

17th percentile

-18%

Faster revenue growth than 17% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$623,991

Up $64,096 (+11%) from 2018

Net Assets

Up

$606,320

Up $56,281 (+10%) from 2018

Liabilities

Up

$17,671

Up $7,815 (+79%) from 2018

Revenue

Down

$410,852

Down $88,746 (-18%) from 2018

Expenses

Down

$354,571

Down $13,657 (-3.7%) from 2018

Net Income

Down

$56,281

Down $75,089 (-57%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $114,438Liabilities 2011: $3,2092011Assets 2012: $131,811Liabilities 2012: $7,5002012Assets 2013: $145,767Liabilities 2013: $7,2772013Assets 2014: $207,465Liabilities 2014: $9,8952014Assets 2015: $262,080Liabilities 2015: $45,007Net Assets 2015: $217,0732015Assets 2016: $342,083Liabilities 2016: $32,909Net Assets 2016: $309,1742016Assets 2017: $447,339Liabilities 2017: $28,670Net Assets 2017: $418,6692017Assets 2018: $559,895Liabilities 2018: $9,856Net Assets 2018: $550,0392018Assets 2019: $623,991Liabilities 2019: $17,671Net Assets 2019: $606,3202019Assets 2020: $695,130Liabilities 2020: $13,479Net Assets 2020: $681,6512020Assets 2021: $739,688Liabilities 2021: $27,217Net Assets 2021: $712,4712021Assets 2022: $739,085Liabilities 2022: $16,995Net Assets 2022: $722,0902022Assets 2023: $717,862Liabilities 2023: $26,387Net Assets 2023: $691,4752023Assets 2024: $658,343Liabilities 2024: $24,089Net Assets 2024: $634,2542024

Highlighted filing

2019

Assets$623,991
Liabilities$17,671
Net Assets$606,320

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $73,645Expenses 2011: $66,060Net Income 2011: $7,5852011Revenue 2012: $83,619Expenses 2012: $70,537Net Income 2012: $13,0822012Revenue 2013: $101,958Expenses 2013: $87,779Net Income 2013: $14,1792013Revenue 2014: $147,107Expenses 2014: $88,027Net Income 2014: $59,0802014Revenue 2015: $215,857Expenses 2015: $196,354Net Income 2015: $19,5032015Revenue 2016: $317,245Expenses 2016: $225,144Net Income 2016: $92,1012016Revenue 2017: $497,979Expenses 2017: $388,484Net Income 2017: $109,4952017Revenue 2018: $499,598Expenses 2018: $368,228Net Income 2018: $131,3702018Revenue 2019: $410,852Expenses 2019: $354,571Net Income 2019: $56,2812019Revenue 2020: $419,501Expenses 2020: $365,142Net Income 2020: $54,3592020Revenue 2021: $503,851Expenses 2021: $488,138Net Income 2021: $15,7132021Revenue 2022: $515,047Expenses 2022: $451,499Net Income 2022: $63,5482022Revenue 2023: $453,545Expenses 2023: $503,659Net Income 2023: -$50,1142023Revenue 2024: $422,189Expenses 2024: $477,636Net Income 2024: -$55,4472024

Highlighted filing

2019

Revenue$410,852
Expenses$354,571
Net Income$56,281
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 11, 2020
Return Version
2019v5.0
Gross Receipts
$465,168
Mission and Program Overview

Mission

To support and conduct multicultural research and education on the principles and practices of restorative justice; primarily through the production and dissemination of low-cost literature to a broader audience that includes schools, nonprofits and community members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$333,053$336,942▲ $3,889
Cash and Non-Interest-Bearing Accounts$114,108$166,840▲ $52,732
Inventories for Sale or Use$94,310$88,088▼ $6,222
Accounts Receivable$17,074$32,121▲ $15,047
Prepaid Expenses and Deferred Charges$1,350--
Total Assets$559,895$623,991▲ $64,096
Liabilities
Accounts Payable and Accrued Expenses$9,856$17,671▲ $7,815
Total Liabilities$9,856$17,671▲ $7,815
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$550,039$606,320▲ $56,281
Total Net Assets Fund Balance$550,039$606,320▲ $56,281
Total Liabilities and Net Assets / Fund Balance$559,895$623,991▲ $64,096
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Denise BretonExecutive DiFT$77,004$77,004
Adepeju O SolarinSecretary-$2,762$2,762

Board Members and Trustees

NameTitle
Kay PranisBoard Chair
Yako TahnahgaVice Chair
Don JohnsonBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$6,728
Program Service Revenue
$0
Investment Income
$3,889
Other Revenue
$400,235
All Other Contributions
$6,728
Change in Net Assets
$56,281

Audited Revenue Reconciliation

Revenue per Audited Statements
$410,852
Revenue Not Reported on Form 990
$54,316
Total Revenue per Audited Statements
$465,168
Total Revenue per Form 990
$410,852
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$203,718
Other Expenses$150,853
Total Fundraising Expense$2,070
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$95,407$13,765-$109,172
Current Officers, Directors, Trustees, and Key Employees$65,835$12,731$1,200$79,766
Advertising$42,651--$42,651
Fees for Services Other$16,251$1,742-$17,993
Payroll Taxes$12,445$1,703$632$14,780
Royalties$13,469--$13,469
Fees for Services Accounting-$6,210-$6,210
Information Technology$490$4,289-$4,779
Office Expenses$298$3,739-$4,037
Occupancy$2,259$279$142$2,680
Travel$2,576--$2,576
Conferences and Meetings$1,473$849-$2,322
Insurance$1,376$227$96$1,699
Other Expenses$769$51-$769
All Other Expenses$295$381-$676
Total Functional Expenses$306,535$45,966$2,070$354,571

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$408,887
Expenses per Audited Statements$354,571
Total Expenses per Form 990$354,571
Expenses Not Reported on Form 990$54,316
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
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
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 8B

Due to the small size of the organization and board, there are no committees in effect at this time and the entire board assumes all oversight responsibilities.

Form 990, Page 6, Part VI, Line 11B

Upon receipt from the accountant, the 990 is first reviewed by the executive director and then is presented to the board for approval prior to filing.

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

The conflict of interest policy is reviewed and signed annually to keep board members aware. Any conflicts are discussed at that time.

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

Compensation is reviewed based upon performance, responsibilities, the external market and financial health of the organization. The executive directors or any officer's compensation is reviewed and approved by the board.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Living Justice Press
EIN
75-2983831
Phone
6516951008
Address
2093 JULIET AVENUE, ST PAUL, MN 55105

Signing Officer

Name
Denise Breton
Title
Executive Director
Phone
6516951008
Signed
2020-06-11

Organization Details

Principal Officer
Denise Breton
Formed
2002
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
3
Employees
7
Volunteers
10

Preparer

Firm
Akins Henke and Company
Address
600 INWOOD AVENUE NORTH SUITE 160, OAKDALE, MN 55128
Preparer
Georgia Akins
Phone
6516363806
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To support and conduct multicultural research and education on the principles and practices of restorative justice; primarily through the production and dissemination of low-cost literature to a broader audience that includes schools, nonprofits and community members.

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

Living justice press supports the restorative justice (rj) movement by publishing books related to the peacemaking circle process, implementation of rj and circles in schools, and applying rj to addressing harms between peoples. A movement needs a press. Living justice press books are considered foundational to the circle work and the books related to circles in schools have been instrumental in helping schools deal with discipline and build a school community in a more restorative way. Living justice press is also a leader in the cutting-edge area within the rj movement of applying rj to addressing long-standing, historical, and ongoing harms and conflicts between peoples. Living justice press currently has 15 low-priced books in print and, as part of our mission, gives away approximately 300 books annually to support the growth of the rj movement.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code. U.s. Gaap requires management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has analyzed the tax positions taken by the organization and has concluded that as of december 31, 2019 and 2018, there were no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements.

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

Cost of goods sold 54,316

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

Cost of goods sold 54,316

Raw XML Appendix398 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2019 AND 2018, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD 54,316
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 54,316
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO SUPPORT AND CONDUCT MULTICULTURAL RESEARCH AND EDUCATION ON THE PRINCIPLES AND PRACTICES OF RESTORATIVE JUSTICE; PRIMARILY THROUGH THE PRODUCTION AND DISSEMINATION OF LOW-COST LITERATURE TO A BROADER AUDIENCE THAT INCLUDES SCHOOLS, NONPROFITS AND COMMUNITY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LIVING JUSTICE PRESS SUPPORTS THE RESTORATIVE JUSTICE (RJ) MOVEMENT BY PUBLISHING BOOKS RELATED TO THE PEACEMAKING CIRCLE PROCESS, IMPLEMENTATION OF RJ AND CIRCLES IN SCHOOLS, AND APPLYING RJ TO ADDRESSING HARMS BETWEEN PEOPLES. A MOVEMENT NEEDS A PRESS. LIVING JUSTICE PRESS BOOKS ARE CONSIDERED FOUNDATIONAL TO THE CIRCLE WORK AND THE BOOKS RELATED TO CIRCLES IN SCHOOLS HAVE BEEN INSTRUMENTAL IN HELPING SCHOOLS DEAL WITH DISCIPLINE AND BUILD A SCHOOL COMMUNITY IN A MORE RESTORATIVE WAY. LIVING JUSTICE PRESS IS ALSO A LEADER IN THE CUTTING-EDGE AREA WITHIN THE RJ MOVEMENT OF APPLYING RJ TO ADDRESSING LONG-STANDING, HISTORICAL, AND ONGOING HARMS AND CONFLICTS BETWEEN PEOPLES. LIVING JUSTICE PRESS CURRENTLY HAS 15 LOW-PRICED BOOKS IN PRINT AND, AS PART OF OUR MISSION, GIVES AWAY APPROXIMATELY 300 BOOKS ANNUALLY TO SUPPORT THE GROWTH OF THE RJ MOVEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUE TO THE SMALL SIZE OF THE ORGANIZATION AND BOARD, THERE ARE NO COMMITTEES IN EFFECT AT THIS TIME AND THE ENTIRE BOARD ASSUMES ALL OVERSIGHT RESPONSIBILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON RECEIPT FROM THE ACCOUNTANT, THE 990 IS FIRST REVIEWED BY THE EXECUTIVE DIRECTOR AND THEN IS PRESENTED TO THE BOARD FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ANNUALLY TO KEEP BOARD MEMBERS AWARE. ANY CONFLICTS ARE DISCUSSED AT THAT TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS REVIEWED BASED UPON PERFORMANCE, RESPONSIBILITIES, THE EXTERNAL MARKET AND FINANCIAL HEALTH OF THE ORGANIZATION. THE EXECUTIVE DIRECTORS OR ANY OFFICER'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DENISE BRETON
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ReturnHeader/BusinessOfficerGrp/PhoneNum06516951008
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING JUSTICE PRESS
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AKINS HENKE AND COMPANY
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ReturnHeader/PreparerPersonGrp/PreparationDt02020-06-15
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ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.58$0.24$6.34$4.22$4.78$0.55
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.18$0.26$6.91$4.54$5.04$0.50
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.39$0.17$7.22$5.15$4.51$0.64
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.40$0.27$7.12$5.04$4.88$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.95$0.13$6.82$4.20$3.65$0.54
2019Detailed filing. Detailed filing data is available for this year.$6.24$0.18$6.06$4.11$3.55$0.56
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.60$0.10$5.50$5.00$3.68$1.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.47$0.29$4.19$4.98$3.88$1.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.33$3.09$3.17$2.25$0.92
2015Detailed filing. Detailed filing data is available for this year.$2.62$0.45$2.17$2.16$1.96$0.20
2014Summary only. Only limited summary data is available for this year.$2.07$0.10$1.47$0.88$0.59
2013Summary only. Only limited summary data is available for this year.$1.46$0.07$1.02$0.88$0.14
2012Summary only. Only limited summary data is available for this year.$1.32$0.08$0.84$0.71$0.13
2011Summary only. Only limited summary data is available for this year.$1.14$0.03$0.74$0.66$0.08