Civic Intelligence

Essie Justice Group

990 • Fiscal year 2018 • EIN 80-0956021

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 29, 2019

1700 Broadway Suite 200Oakland, CA 94612

(510) 740-2508

Siviq Scores

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

Liabilities / Assets

57th percentile

0.14x

Higher debt load relative to assets than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

63rd percentile

0.19x

Higher debt load relative to revenue than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

89th percentile

41%

Higher net margin than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

74th percentile

$115,000

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

94th percentile

76%

Faster asset growth than 94% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

84th percentile

37%

Faster revenue growth than 84% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Flat

$3,968,853

Flat from 2018

Net Assets

Flat

$3,427,995

Flat from 2018

Liabilities

Flat

$540,858

Flat from 2018

Revenue

Flat

$2,919,079

Flat from 2018

Expenses

Flat

$1,713,788

Flat from 2018

Net Income

Flat

$1,205,291

Flat from 2018

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 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

2018

Assets$3,968,853
Liabilities$540,858
Net Assets$3,427,995

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 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

2018

Revenue$2,919,079
Expenses$1,713,788
Net Income$1,205,291
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 29, 2019
Return Version
2018v3.1
Gross Receipts
$2,919,079
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
Savings and Temporary Cash Investments-$2,493,875-
Pledges and Grants Receivable$363,470$628,941▲ $265,471
Cash and Non-Interest-Bearing Accounts$1,854,087$275,254▼ $1,578,833
Land, Buildings, and Equipment, Net$12,808$51,403▲ $38,595
Prepaid Expenses and Deferred Charges$27,133$39,504▲ $12,371
Accounts Receivable-$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$2,257,498$3,968,853▲ $1,711,355
Other Assets Total-$479,876-
Liabilities
Other Liabilities$26,195$490,114▲ $463,919
Accounts Payable and Accrued Expenses$8,599$50,744▲ $42,145
Total Liabilities$34,794$540,858▲ $506,064
Net Assets / Fund Balance
Unrestricted Net Assets$1,912,704$2,726,361▲ $813,657
Temporarily Rstr Net Assets$310,000$701,634▲ $391,634
Total Net Assets Fund Balance$2,222,704$3,427,995▲ $1,205,291
Total Liabilities and Net Assets / Fund Balance$2,257,498$3,968,853▲ $1,711,355

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$43,381$5,192-
Leasehold Improvements$8,022$669-
Other Assets Org$29,876--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gina ClaytonExecutive DirectorFT$115,000$115,000
Karen ShainBoard Chair-$680$680

Board Members and Trustees

NameTitle
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
$2,912,458
Program Service Revenue
$0
Investment Income
$6,420
Other Revenue
$201
All Other Contributions
$2,912,458
Change in Net Assets
$1,205,291

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,919,079
Revenue Not Reported on Form 990
$44,770
Total Revenue per Audited Statements
$2,963,849
Total Revenue per Form 990
$2,919,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$932,109
Salaries, Compensation, and Employee Benefits$781,679
Total Fundraising Expense$163,297
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$367,673$68,889$76,974$513,536
Fees for Services Other$150,102$4,651$4,809$159,562
All Other Expenses$109,038$30,235$7,120$146,393
Current Officers, Directors, Trustees, and Key Employees$82,336$15,427$17,237$115,000
Other Employee Benefits$74,861$13,881$16,133$104,875
Payroll Taxes$34,755$6,379$7,134$48,268
Occupancy$34,247$5,302$6,916$46,465
Travel$19,100$4,157$18,568$41,825
Fees for Services Accounting-$37,602-$37,602
Other Expenses$35,799--$35,799
Office Expenses$7,590$1,670$1,700$10,960
Insurance$5,478$1,113$1,198$7,789
Depreciation Depletion$3,963$807$873$5,643
Interest$6$196$4,008$4,210
Information Technology$1,864$360$627$2,851
Advertising$200--$200
Total Functional Expenses$1,359,822$190,669$163,297$1,713,788

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,758,558
Expenses per Audited Statements$1,713,788
Total Expenses per Form 990$1,713,788
Expenses Not Reported on Form 990$44,770
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

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
Bail funds$450,000
Accrued PTO payable$23,776
Payroll Tax Liabilities$10,332
Payroll Liabilities$6,006
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, 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 & CHARITYNAVIGATOR.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
1700 Broadway Suite 200, Oakland, CA 94612

Signing Officer

Name
Gina Clayton
Title
Executive Director
Signed
2019-10-29
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
9
Volunteers
125

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

Form 990, Part III, Line 2: New Services

In 2018, we fiscally sponsored a project for a temporary period of time. As a member of the National Bail Outs ("NBO") Advisory Council, we were the temporary fiscal agent for NBO and accepted donations on their behalf. NBO's mission of freeing Black people from jail through coordinated national actions with a focus on Black mothers is aligned with our own mission of ending mass incarceration's harm to women as communities. The temporary sponsorship continued until 2019 and is now over.

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: 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, 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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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0ESSIE JUSTICE GROUP ADVOCATED FOR CERTAIN LEGISLATION CONSIDERED BY THE CALIFORNIASENATE.
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