Civic Intelligence

Essie Justice Group

990 • Fiscal year 2017 • EIN 80-0956021

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 12, 2018

300 Frank H Ogawa PlazaOakland, CA 94612

(510) 740-2508

Siviq Scores

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

Liabilities / Assets

29th percentile

0.02x

Higher debt load relative to assets than 29% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

91st percentile

48%

Higher net margin than 91% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

95th percentile

86%

Faster asset growth than 95% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

91st percentile

81%

Faster revenue growth than 91% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,257,498

Up $1,041,143 (+86%) from 2016

Net Assets

Up

$2,222,704

Up $1,023,009 (+85%) from 2016

Liabilities

Up

$34,794

Up $18,134 (+109%) from 2016

Revenue

Up

$2,127,320

Up $951,008 (+81%) from 2016

Expenses

Up

$1,104,312

Up $580,169 (+111%) from 2016

Net Income

Up

$1,023,008

Up $370,839 (+57%) from 2016

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2016: $1,216,355Liabilities 2016: $16,660Net Assets 2016: $1,199,6952016Assets 2017: $2,257,498Liabilities 2017: $34,794Net Assets 2017: $2,222,7042017Assets 2018: $3,968,853Liabilities 2018: $540,858Net Assets 2018: $3,427,9952018Assets 2019: $5,076,319Liabilities 2019: $129,698Net Assets 2019: $4,946,6212019Assets 2020: $9,737,211Liabilities 2020: $303,671Net Assets 2020: $9,433,5402020Assets 2021: $13,176,723Liabilities 2021: $523,542Net Assets 2021: $12,653,1812021Assets 2022: $18,467,532Liabilities 2022: $1,486,516Net Assets 2022: $16,981,0162022Assets 2023: $14,987,268Liabilities 2023: $966,519Net Assets 2023: $14,020,7492023Assets 2024: $15,870,403Liabilities 2024: $1,689,167Net Assets 2024: $14,181,2362024

Highlighted filing

2017

Assets$2,257,498
Liabilities$34,794
Net Assets$2,222,704

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2016: $1,176,312Expenses 2016: $524,143Net Income 2016: $652,1692016Revenue 2017: $2,127,320Expenses 2017: $1,104,312Net Income 2017: $1,023,0082017Revenue 2018: $2,919,079Expenses 2018: $1,713,788Net Income 2018: $1,205,2912018Revenue 2019: $3,270,139Expenses 2019: $1,775,513Net Income 2019: $1,494,6262019Revenue 2020: $6,805,603Expenses 2020: $2,318,684Net Income 2020: $4,486,9192020Revenue 2021: $6,890,137Expenses 2021: $3,670,496Net Income 2021: $3,219,6412021Revenue 2022: $9,919,473Expenses 2022: $5,591,638Net Income 2022: $4,327,8352022Revenue 2023: $3,226,367Expenses 2023: $6,186,634Net Income 2023: -$2,960,2672023Revenue 2024: $5,979,912Expenses 2024: $5,819,425Net Income 2024: $160,4872024

Highlighted filing

2017

Revenue$2,127,320
Expenses$1,104,312
Net Income$1,023,008
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 12, 2018
Return Version
2017v2.2
Gross Receipts
$2,127,320
Mission and Program Overview

Mission

Essie Justice Group Is building a loving and powerful community of women with incarcerated loved ones.

Essie Justice Group harnesses the collective power of women with incarcerated loved ones to end mass incarcerations harm to women and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$978,485$1,854,087▲ $875,602
Pledges and Grants Receivable-$363,470-
Accounts Receivable$232,875$0▼ $232,875
Prepaid Expenses and Deferred Charges$4,886$27,133▲ $22,247
Land, Buildings, and Equipment, Net-$12,808-
Savings and Temporary Cash Investments-$0-
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,216,356$2,257,498▲ $1,041,142
Other Assets Total$110$0▼ $110
Liabilities
Other Liabilities$15,749$26,195▲ $10,446
Accounts Payable and Accrued Expenses$911$8,599▲ $7,688
Total Liabilities$16,660$34,794▲ $18,134
Net Assets / Fund Balance
Unrestricted Net Assets$972,406$1,912,704▲ $940,298
Temporarily Rstr Net Assets$227,290$310,000▲ $82,710
Total Net Assets Fund Balance$1,199,696$2,222,704▲ $1,023,008
Total Liabilities and Net Assets / Fund Balance$1,216,356$2,257,498▲ $1,041,142

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,808$217-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gina ClaytonExecutive DirectorFT$95,085$95,085

Board Members and Trustees

NameTitle
Karen ShainBoard Chair
Kirsten LevingstonBoard Member
Makis AntzoulatosBoard Member
Malika Saada SaarBoard Member
Tejinder SinghBoard Member
Teresa YoungerBoard Member
Chant ParkerSecretary
Jared LeidermanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,125,737
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,583
All Other Contributions
$2,123,237
Change in Net Assets
$1,023,008

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,127,320
Revenue Not Reported on Form 990
$14,300
Total Revenue per Audited Statements
$2,141,620
Total Revenue per Form 990
$2,127,320
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$747,486
Salaries, Compensation, and Employee Benefits$356,826
Total Fundraising Expense$65,608
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$195,217$2,750$17,655$215,622
Other Salaries and Wages$183,554$11,865$14,828$210,247
Current Officers, Directors, Trustees, and Key Employees$83,013$5,366$6,706$95,085
All Other Expenses$54,841$2,694$7,337$64,872
Travel$18,769$1,435$12,905$33,109
Payroll Taxes$22,550$1,563$1,770$25,883
Other Employee Benefits$22,559$1,498$1,554$25,611
Other Expenses$24,771$28,975-$24,771
Occupancy$20,080$1,611$1,684$23,375
Fees for Services Accounting-$18,840-$18,840
Insurance$4,581$290$341$5,212
Office Expenses$2,341$352$201$2,894
Information Technology$2,221$131$202$2,554
Advertising$1,264$42$145$1,451
Interest$297-$239$536
Depreciation Depletion$161$15$41$217
Total Functional Expenses$961,277$77,427$65,608$1,104,312

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,118,612
Expenses per Audited Statements$1,104,312
Total Expenses per Form 990$1,104,312
Expenses Not Reported on Form 990$14,300
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Karen ShainBoard Chairbusiness exp reimb.No$458

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 Tax Liabilities$16,549
Payroll Liabilities$9,646
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 family members
No
Business relationship with organization members
Yes
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

The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing.

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

Members of the board of directors review all potential conflicts of interest atleast annually the executive director and all board members are required to disclose (in writing) potential conflicts and any related party affiliations loans between the organization and members of management and the board are strictly prohibited the organization seeks full tr ansparency on all relationships any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

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

Compensation for the Executive Director is set by the Executive Committee of the Board of Directors following an annual review process.

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

Compensation of other high-level personnel and key employees is reviewed periodically by members of management efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits all decisions are then documented in personnel files.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Federal Tax Returns are available at guidestar.org.

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

Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Essie Justice Group
EIN
80-0956021
Phone
5107402508
Address
300 Frank H Ogawa Plaza, Oakland, CA 94612

Signing Officer

Name
Gina Clayton
Title
Executive Director
Signed
2018-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gina Clayton
Formed
2013
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
7
Volunteers
8

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520-4939
Preparer
Husne Siddiqui-Khan
Phone
9256030800
Supplemental Narrative

Additional Explanations

Fiscally Sponsored

From its InceptIon In 2013 through the end of 2015, Essie Justice Group operated as a fIscally sponsored entity. Beginning In 2016, Essie Justice Group established itself as a separate entity and Is reporting its fInancIal actIvItIes accordingly.

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IRS990/Desc0Sister Circle Network: In 2017, Essie Justice Group launched 5 Healing to Advocacy cohorts in three Bay Area counties and in Los Angeles. We trained 18 women with incarcerated loved ones as facilitators of the Healing to Advocacy model and after graduation, our membership base doubled. Advocacy: Along with grassroots and policy advocacy organizations in our field, in 2017, Essie Justice Group led a public awareness campaign about the impact that the money bail system and industry has on women with incarcerated loved ones, and in particular, Black women. Thought Leadership: Essie Justice Group along with 14 partners led a Participatory Action Research process and collected over 2600 surveys from women with incarcerated loved ones across the country in 46 states and Puerto Rico. The survey data and analysis is the centerpiece of a report published in the following fiscal year.
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IRS990/MissionDesc0Essie Justice Group Is building a loving and powerful community of women with incarcerated loved ones.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0ESSIE JUSTICE GROUP ADVOCATED FOR CERTAIN LEGISLATION CONSIDERED BY THE CALIFORNIASENATE.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II-B, Line 1i - Other Activities Description
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Karen Shain
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Board Chair
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0458
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0business exp reimb.
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Board Chair of the organization Karen Shain received $458.13 in 2017; four payments for room rental for Executive Director when visiting Oakland from Los Angeles for business purposes.

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