Civic Intelligence

Essie Justice Group

990 • Fiscal year 2020 • EIN 80-0956021

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 14, 2021

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

26th percentile

0.03x

Higher debt load relative to assets than 26% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

20th percentile

0.04x

Higher debt load relative to revenue than 20% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

94th percentile

66%

Higher net margin than 94% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$146,868

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

94th percentile

92%

Faster asset growth than 94% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

94th percentile

108%

Faster revenue growth than 94% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$9,737,211

Up $4,660,892 (+92%) from 2019

Net Assets

Up

$9,433,540

Up $4,486,919 (+91%) from 2019

Liabilities

Up

$303,671

Up $173,973 (+134%) from 2019

Revenue

Up

$6,805,603

Up $3,535,464 (+108%) from 2019

Expenses

Up

$2,318,684

Up $543,171 (+31%) from 2019

Net Income

Up

$4,486,919

Up $2,992,293 (+200%) from 2019

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

2020

Assets$9,737,211
Liabilities$303,671
Net Assets$9,433,540

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

2020

Revenue$6,805,603
Expenses$2,318,684
Net Income$4,486,919
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 14, 2021
Return Version
2020v4.0
Gross Receipts
$6,805,603
Mission and Program Overview

Mission

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

Essies mission is to harness the collective power of women with incarcerated loved ones to end mass incarcerations harm to women and communities. Our award-winning Healing to Advocacy Model brings women together to heal, build collective power, and drive social change.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,438,323$7,283,672▲ $2,845,349
Cash and Non-Interest-Bearing Accounts$219,512$1,043,355▲ $823,843
Pledges and Grants Receivable$211,649$993,554▲ $781,905
Prepaid Expenses and Deferred Charges$71,778$98,051▲ $26,273
Land, Buildings, and Equipment, Net$55,567$74,864▲ $19,297
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$5,076,319$9,737,211▲ $4,660,892
Other Assets Total$79,490$243,715▲ $164,225
Liabilities
Other Liabilities$93,627$253,062▲ $159,435
Accounts Payable and Accrued Expenses$36,071$50,609▲ $14,538
Total Liabilities$129,698$303,671▲ $173,973
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,674,972$8,728,540▲ $4,053,568
Net Assets With Donor Restrictions$271,649$705,000▲ $433,351
Total Net Assets Fund Balance$4,946,621$9,433,540▲ $4,486,919
Total Liabilities and Net Assets / Fund Balance$5,076,319$9,737,211▲ $4,660,892

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$65,010$32,358-
Leasehold Improvements$9,854$7,948-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gina ClaytonExecutive DirectorFT$146,868$146,868

Board Members and Trustees

NameTitle
Karen ShainBoard Chair
Kirsten LivengstonBoard Member
Makis AntzoulatosBoard Member
Tejinder SinghBoard Member
Teresa YoungerBoard Member
Chant ParkerSecretary
Hillary BrooksTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,780,605
Program Service Revenue
$0
Investment Income
$19,498
Other Revenue
$5,500
All Other Contributions
$6,780,605
Change in Net Assets
$4,486,919

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,805,603
Revenue Not Reported on Form 990
$18,570
Total Revenue per Audited Statements
$6,824,173
Total Revenue per Form 990
$6,805,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,315,653
Other Expenses$1,003,031
Total Fundraising Expense$207,625
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$781,440$20,144$81,181$882,765
Occupancy$242,861$5,529$25,432$273,822
Fees for Services Other$231,591$8,155$32,536$272,282
Other Employee Benefits$182,360$4,748$19,078$206,186
Current Officers, Directors, Trustees, and Key Employees$130,011$3,352$13,506$146,869
All Other Expenses$73,972$4,107$5,465$83,544
Payroll Taxes$70,506$1,831$7,496$79,833
Fees for Services Accounting-$45,507-$45,507
Other Expenses$39,278$415$6,638$39,278
Travel$16,724$471$2,117$19,312
Depreciation Depletion$16,966$445$1,792$19,203
Insurance$15,502$400$1,617$17,519
Office Expenses$12,889$551$1,893$15,333
Interest-$312$8,460$8,772
Conferences and Meetings-$6,560-$6,560
Information Technology$3,886$91$414$4,391
Total Functional Expenses$2,008,441$102,618$207,625$2,318,684

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,337,254
Expenses per Audited Statements$2,318,684
Total Expenses per Form 990$2,318,684
Expenses Not Reported on Form 990$18,570
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$152,346
Accrued PTO payable$58,203
Payroll Tax Liabilities$24,100
Payroll Liabilities$18,413
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 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
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

At a staff level, the Executive Director monitors to ensure compliance. At a Board level, this is monitored by the executive committee.

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

The Board of Directors determines the Executive Directors compensation. All salaries, including that of the ED, are benchmarked through an independent study completed once every 3 years.

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
2021-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gina Clayton
Formed
2013
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
14
Volunteers
215

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520
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/Desc0Healing to Advocacy Program: 33 member-leaders were accepted into Essies Facilitators Training Program and attended three weekend-long retreats to prepare to lead cohorts. We then launched 12 new cohorts in ten cities: Los Angeles, Oakland, Vallejo, Rancho Cucamonga, Walnut Creek, Fairfield, Fresno, Sacramento, San Jose, and Stockton. Essie provided childcare to approximately 50 children in these cohorts as a form of barrier-reduction for participants. In Fall 2019, we held three joyful and standing-room-only graduation ceremonies across California for the 109 graduates of the Healing to Advocacy cohorts: one in the Bay Area (76 graduates), one in the Central Valley (10 graduates), and one in Los Angeles (23 graduates). This increased our total membership to 209 women with incarcerated loved ones. In the Spring, we held an overnight Love, Leadership, and Liberation retreat for member leaders.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0ESSIE JUSTICE GROUP ADVOCATED FOR CERTAIN LEGISLATION CONSIDERED BY THE CALIFORNIASENATE.
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