Civic Intelligence

Georgia Innocence Project Inc.

990 • Fiscal year 2019 • EIN 75-3018448

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 05, 2020

50 Hurt Plaza Suite 350Atlanta, GA 30303

(404) 373-4433

Siviq Scores

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

Liabilities / Assets

54th percentile

0.04x

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

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

Liabilities / Revenue

50th percentile

0.03x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

87th percentile

36%

Higher net margin than 87% of similar nonprofits.

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

Top Officer Pay

76th percentile

$69,336

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

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

Asset Growth

95th percentile

124%

Faster asset growth than 95% of similar nonprofits.

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

Revenue Growth

95th percentile

142%

Faster revenue growth than 95% of similar nonprofits.

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

Assets

Up

$519,950

Up $287,337 (+124%) from 2018

Net Assets

Up

$497,884

Up $278,533 (+127%) from 2018

Liabilities

Up

$22,066

Up $8,804 (+66%) from 2018

Revenue

Up

$764,950

Up $449,472 (+142%) from 2018

Expenses

Up

$486,417

Up $203,698 (+72%) from 2018

Net Income

Up

$278,533

Up $245,774 (+750%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $90,926Liabilities 2010: $3,576Net Assets 2010: $87,3502010Assets 2011: $48,137Liabilities 2011: $6,054Net Assets 2011: $42,0832011Assets 2012: $41,252Liabilities 2012: $5,404Net Assets 2012: $35,8482012Assets 2013: $68,857Liabilities 2013: $2,445Net Assets 2013: $66,4122013Assets 2014: $23,865Liabilities 2014: $3,509Net Assets 2014: $20,3562014Assets 2015: $11,099Liabilities 2015: $3,556Net Assets 2015: $7,5432015Assets 2016: $30,755Liabilities 2016: $4,140Net Assets 2016: $26,6152016Assets 2017: $198,883Liabilities 2017: $5,237Net Assets 2017: $193,6462017Assets 2018: $232,613Liabilities 2018: $13,262Net Assets 2018: $219,3512018Assets 2019: $519,950Liabilities 2019: $22,066Net Assets 2019: $497,8842019Assets 2020: $1,098,360Liabilities 2020: $117,024Net Assets 2020: $981,3362020Assets 2021: $1,300,689Liabilities 2021: $63,978Net Assets 2021: $1,236,7112021Assets 2022: $1,225,914Liabilities 2022: $50,737Net Assets 2022: $1,175,1772022Assets 2023: $1,232,781Liabilities 2023: $492,878Net Assets 2023: $739,9032023Assets 2024: $1,057,015Liabilities 2024: $262,593Net Assets 2024: $794,4222024Assets 2025: $1,238,065Liabilities 2025: $166,378Net Assets 2025: $1,071,6872025

Highlighted filing

2019

Assets$519,950
Liabilities$22,066
Net Assets$497,884

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2010: $213,091Expenses 2010: $249,937Net Income 2010: -$36,8462010Revenue 2011: $186,311Expenses 2011: $231,578Net Income 2011: -$45,2672011Expenses 2012: $212,5182012Expenses 2013: $190,7952013Revenue 2014: $162,812Expenses 2014: $208,869Net Income 2014: -$46,0572014Revenue 2015: $214,488Expenses 2015: $227,301Net Income 2015: -$12,8132015Revenue 2016: $204,970Expenses 2016: $182,792Net Income 2016: $22,1782016Revenue 2017: $378,351Expenses 2017: $212,730Net Income 2017: $165,6212017Revenue 2018: $315,478Expenses 2018: $282,719Net Income 2018: $32,7592018Revenue 2019: $764,950Expenses 2019: $486,417Net Income 2019: $278,5332019Revenue 2020: $1,295,776Expenses 2020: $812,324Net Income 2020: $483,4522020Revenue 2021: $1,391,620Expenses 2021: $1,136,245Net Income 2021: $255,3752021Revenue 2022: $1,362,331Expenses 2022: $1,423,864Net Income 2022: -$61,5332022Revenue 2023: $1,249,858Expenses 2023: $1,699,682Net Income 2023: -$449,8242023Revenue 2024: $1,499,440Expenses 2024: $1,444,921Net Income 2024: $54,5192024Revenue 2025: $1,708,951Expenses 2025: $1,432,534Net Income 2025: $276,4172025

Highlighted filing

2019

Revenue$764,950
Expenses$486,417
Net Income$278,533
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 5, 2020
Return Version
2018v3.2
Gross Receipts
$764,950
Mission and Program Overview

Mission

Georgia innocence project (gip) is an independent organization that works holistically to free innocent people from georgia prisons, to assist exonerees with rebuilding their lives in freedom, and mitigate the causes and consequences of wrongful conviction at a systemic level.

Georgia innocence project's mission is to: free the imprisoned innocent using dna-related post-conviction litigation. Educate others about the problem of wrongful convictions. Advance practices to prevent others from suffering the same fate. Connect the exonerated with resources to help rebuild their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,322$361,867▲ $360,545
Cash and Non-Interest-Bearing Accounts$158,647$130,242▼ $28,405
Land, Buildings, and Equipment, Net$2,090$15,942▲ $13,852
Prepaid Expenses and Deferred Charges$6,374$6,899▲ $525
Pledges and Grants Receivable$64,180$5,000▼ $59,180
Total Assets$232,613$519,950▲ $287,337
Liabilities
Accounts Payable and Accrued Expenses$13,262$22,066▲ $8,804
Total Liabilities$13,262$22,066▲ $8,804
Net Assets / Fund Balance
Unrestricted Net Assets$169,351$492,884▲ $323,533
Temporarily Rstr Net Assets$50,000$5,000▼ $45,000
Total Net Assets Fund Balance$219,351$497,884▲ $278,533
Total Liabilities and Net Assets / Fund Balance$232,613$519,950▲ $287,337

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,447$12,278$26,725
Other Land Buildings-$12,912$12,912
Leasehold Improvements$1,495$7,428$8,923
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Clare GilbertExecutive DiFT$69,336$69,336

Board Members and Trustees

NameTitle
Walter JospinBoard Chair
Amy WeilBoard Member
Anna HalseyBoard Member
Calvin JohnsonBoard Member
David BalserBoard Member
Garrett Van De GriftBoard Member
Jake ArbesBoard Member
Jeff BrickmanBoard Member
Julie SeamanBoard Member
Karl DouglassBoard Member
Kenny BaerBoard Member
Mark HacknerBoard Member
Molly ParmerBoard Member
Page PateBoard Member
Richard MitchellBoard Member
Robert SheftBoard Member
Sarah Gerwig-mooreBoard Member
Wendy ShoobBoard Member
David SarnatBoard Treasu
Revenue and Support

Revenue Composition

Contributions and Grants
$764,723
Program Service Revenue
$0
Investment Income
$227
Other Revenue
$0
All Other Contributions
$764,723
Change in Net Assets
$278,533

Audited Revenue Reconciliation

Revenue per Audited Statements
$764,950
Revenue Not Reported on Form 990
$781,000
Total Revenue per Audited Statements
$1,545,950
Total Revenue per Form 990
$764,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$375,593
Other Expenses$110,824
Total Fundraising Expense$63,837
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$184,847$42,580$33,473$260,900
Current Officers, Directors, Trustees, and Key Employees$53,138$12,240$9,622$75,000
Payroll Taxes$17,741$4,086$3,213$25,040
Information Technology$12,196$2,809$2,209$17,214
Other Employee Benefits$10,382$2,391$1,880$14,653
All Other Expenses$7,388$1,659$5,277$14,324
Occupancy$8,641$2,434$1,095$12,170
Conferences and Meetings-$9,514-$9,514
Fees for Services Accounting-$9,400-$9,400
Fees for Services Other-$6,724-$6,724
Other Expenses$6,391$1,521$6,111$6,111
Depreciation Depletion$1,339$377$170$1,886
Office Expenses-$1,337-$1,337
Advertising-$879-$879
Insurance$571$132$103$806
Total Functional Expenses$324,497$98,083$63,837$486,417

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,267,417
Expenses Not Reported on Form 990$781,000
Expenses per Audited Statements$486,417
Total Expenses per Form 990$486,417
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
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Page 6, Part VI, Line 2

Walter jospin wendy shoob board member board member spouse

Form 990, Page 6, Part VI, Line 4

Amended and restated by-laws. Major changes: - instituted a staggered board with three initial classes: a (3 year term), b (2 year term), and c (1 year term). Subsequent terms are three years, and board members can be re-elected for an additional three year term. - the executive director and secretary are designated as officers of the organization, and the board is given the discretion to determine the other officers of the organization. - a minimum of eight persons is established for the board, with no maximum. - an idemnification clause is added which idemnifies the board members and the executive director. - action is allowed without a board meeting with written consent by a majority of directors. - a pre-set quarterly meeting schedule is established.

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

A draft of the form 990 is provided via email to the board of directors before being filed and directors are invited to review and share their thoughts. In addition, members of the executive committee review the form with the executive director to ensure that it is free from errors and discrepancies.

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

All members of the organization are required to sign a conflict of interest policy and report any potential conflicts to the executive director. The executive director is required to report any potential conflicts to the board president. The organization reviews potential conflicts as reported to determine whether or not a conflict exists, and if a conflict does exist, what steps can be taken to address that conflict. If a conflict is identified it is documented, along with any steps taken to mitigate the conflict.

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

Compensation for the executive director is determined by the board of directors after reviewing data from the guidestar nonprofit compensation report, as well as information from the forms 990 of similarly situated nonprofits in the atlanta area.

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

Compensation for key employees is determined by the executive director using the same resources. Compensation decisions, and changes to compensation are documented contemporaneously within each employee's file.

Form 990, Page 6, Part VI, Line 19

Forms are made available to the public upon request. Forms 990 can be found through guidestar and other similar services.

Filing and Contact Details

Filer

Filer Name
Georgia Innocence Project Inc
EIN
75-3018448
Phone
4043734433
Address
50 HURT PLAZA SUITE 350, ATLANTA, GA 30303

Signing Officer

Name
Clare Gilbert
Title
Executive Director
Phone
4043734433
Signed
2020-02-05

Organization Details

Principal Officer
Walter Jospin
Formed
2002
Legal Domicile
Ga
Voting Board Members
19
Independent Board Members
19
Employees
12
Volunteers
20

Preparer

Firm
Brooks Mcginnis & Company LLC
Address
5607 GLENRIDGE DR STE 650, ATLANTA, GA 30342-4959
Preparer
Pamela D Hardister
Phone
4045314940
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Georgia innocence project's mission is to: free the imprisoned innocent using dna-related post-conviction litigation. Educate others about the problem of wrongful convictions. Advance practices to prevent others from suffering the same fate. Connect the exonerated with resources to help rebuild their lives.

Form 990, Page 2, Part III, Line 3

The board of directors recently approved an expansion beyond litigating cases strictly under georgia's post-conviction dna testing statute (o.c.g.a. 5-5-41(c)) and shifting into broader miscarriage of justice/ actual innocence litigation, which generally is brought via state and federal habeas proceedings. As dna testing becomes more common before trial and evidence is increasingly lost or degraded in older cases, post- conviction dna testing becomes less relevant. Additionally, and oddly enough, as modern post-conviction dna testing becomes more sensitive due to advancements in technology, it actually also becomes less relevant. For example, while dna testing can now tell us who touched or wore an item of evidence, it also often contains the dna of other people completely unrelated to the crime who may also have handled the evidence at any point in time. We have several current cases where post-conviction dna testing is exculpatory but insufficient to entitle our clients to a new trial. Thus the need has arisen to shift into broader actual innocence litigation. Gip also eliminated a mission-related activity during the last 12 months, which actually is causing us to temporarily add a mission-related activity during the two-year transition period. In 2007, gip began accepting cases from alabama because there was (and still is) no innocence organization based in alabama. Over the years, it became clear that gip did not have the capacity or resources to effectively investigate and represent clients in alabama, and the alabama efforts were significantly hindering our ability to be effective in georgia. In april 2019, after considerable research and soul searching, we decided to no longer accept cases from alabama. We have since rejected 84 intake-stage alabama cases and closed two late-stage cases. However, we cannot abandon our existing alabama clients. So we have hired an attorney who will work with us starting in september 2019 for two years as an alabama fellow, dedicated to ensuring that these innocence cases each find a new home with a skilled attorney, while the fellow also helps build a framework for future innocence work within alabama.

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

The georgia innocence project (gip) investigates criminal convictions where modern dna testing was not available at the time of trial. If there is a compelling claim of innocence and dna evidence still exists, gip litigates to test that dna and prove actual innocence. Since its inception, gip has received more than 7,400 requests for assistance. Gip and co-counsel at the southern center for human rights won an extraordinary motion for new trial (emnt) for our client johnny lee gates, who has spent 42 years in prison (26 on death row) for a crime he did not commit. Following emnt proceedings with our co-counsel at the innocence project, another client's conviction was vacated based upon exculpatory dna test results -- he spent almost 30 years in prison for a rape he did not commit. We secured post-conviction dna testing in four cases. We educated 800 students in eight schools around atlanta about wrongful convictions on wrongful conviction day. The innocence network conference (900 people, including 200+ exonerees) was hosted in atlanta and gip made a strong showing there -- gip and exonerees presented at sessions and gip's executive director and a gip board member each gave talks at the opening plenary.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income tax under the provisions of section 501(c)(3) of the internal revenue code. Income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. For the years ended june 30, 2019 and 2018, the organization did not have any unrelated business income, and accordingly, there is no unrelated business income tax. Management believes it has appropriate support for any tax position taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization's income tax returns are subject to examination by the appropriate regulatory authorities and remain open to examination for the last three years.

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IRS990/Desc0THE GEORGIA INNOCENCE PROJECT (GIP) INVESTIGATES CRIMINAL CONVICTIONS WHERE MODERN DNA TESTING WAS NOT AVAILABLE AT THE TIME OF TRIAL. IF THERE IS A COMPELLING CLAIM OF INNOCENCE AND DNA EVIDENCE STILL EXISTS, GIP LITIGATES TO TEST THAT DNA AND PROVE ACTUAL INNOCENCE. SINCE ITS INCEPTION, GIP HAS RECEIVED MORE THAN 7,400 REQUESTS FOR ASSISTANCE. GIP AND CO-COUNSEL AT THE SOUTHERN CENTER FOR HUMAN RIGHTS WON AN EXTRAORDINARY MOTION FOR NEW TRIAL (EMNT) FOR OUR CLIENT JOHNNY LEE GATES, WHO HAS SPENT 42 YEARS IN PRISON (26 ON DEATH ROW) FOR A CRIME HE DID NOT COMMIT. FOLLOWING EMNT PROCEEDINGS WITH OUR CO-COUNSEL AT THE INNOCENCE PROJECT, ANOTHER CLIENT'S CONVICTION WAS VACATED BASED UPON EXCULPATORY DNA TEST RESULTS -- HE SPENT ALMOST 30 YEARS IN PRISON FOR A RAPE HE DID NOT COMMIT. WE SECURED POST-CONVICTION DNA TESTING IN FOUR CASES. WE EDUCATED 800 STUDENTS IN EIGHT SCHOOLS AROUND ATLANTA ABOUT WRONGFUL CONVICTIONS ON WRONGFUL CONVICTION DAY. THE INNOCENCE NETWORK CONFERENCE (900 PEOPLE, INCLUDING 200+ EXONEREES) WAS HOSTED IN ATLANTA AND GIP MADE A STRONG SHOWING THERE -- GIP AND EXONEREES PRESENTED AT SESSIONS AND GIP'S EXECUTIVE DIRECTOR AND A GIP BOARD MEMBER EACH GAVE TALKS AT THE OPENING PLENARY.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED JUNE 30, 2019 AND 2018, THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME, AND ACCORDINGLY, THERE IS NO UNRELATED BUSINESS INCOME TAX. MANAGEMENT BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE REGULATORY AUTHORITIES AND REMAIN OPEN TO EXAMINATION FOR THE LAST THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.24$0.17$1.07$1.71$1.43$0.28
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.26$0.79$1.50$1.44$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.49$0.74$1.25$1.70$0.45
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.05$1.18$1.36$1.42$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.06$1.24$1.39$1.14$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.12$0.98$1.30$0.81$0.48
2019Detailed filing. Detailed filing data is available for this year.$0.52$0.02$0.50$0.76$0.49$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.01$0.22$0.32$0.28$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.01$0.19$0.38$0.21$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.20$0.18$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.00$0.01$0.21$0.23$0.01
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.02$0.16$0.21$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.01$0.04$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.01$0.04$0.19$0.23$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.21$0.25$0.04