Civic Intelligence

Essie Justice Group

990 • Fiscal year 2021 • EIN 80-0956021

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 08, 2022

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

27th percentile

0.04x

Higher debt load relative to assets than 27% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

26th percentile

0.08x

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

85th percentile

47%

Higher net margin than 85% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

54th percentile

$181,625

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

85th percentile

35%

Faster asset growth than 85% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

32nd percentile

1.2%

Faster revenue growth than 32% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$13,176,723

Up $3,439,512 (+35%) from 2020

Net Assets

Up

$12,653,181

Up $3,219,641 (+34%) from 2020

Liabilities

Up

$523,542

Up $219,871 (+72%) from 2020

Revenue

Up

$6,890,137

Up $84,534 (+1.2%) from 2020

Expenses

Up

$3,670,496

Up $1,351,812 (+58%) from 2020

Net Income

Down

$3,219,641

Down $1,267,278 (-28%) from 2020

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

2021

Assets$13,176,723
Liabilities$523,542
Net Assets$12,653,181

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

2021

Revenue$6,890,137
Expenses$3,670,496
Net Income$3,219,641
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 8, 2022
Return Version
2021v4.0
Gross Receipts
$6,890,137
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$7,283,672$10,555,125▲ $3,271,453
Pledges and Grants Receivable$993,554$1,208,997▲ $215,443
Cash and Non-Interest-Bearing Accounts$1,043,355$440,631▼ $602,724
Prepaid Expenses and Deferred Charges$98,051$82,651▼ $15,400
Land, Buildings, and Equipment, Net$74,864$30,941▼ $43,923
Intangible Assets-$20,888-
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-
Inventories for Sale or Use-$0-
Total Assets$9,737,211$13,176,723▲ $3,439,512
Other Assets Total$243,715$837,490▲ $593,775
Liabilities
Other Liabilities$253,062$440,588▲ $187,526
Accounts Payable and Accrued Expenses$50,609$82,954▲ $32,345
Total Liabilities$303,671$523,542▲ $219,871
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,728,540$11,542,157▲ $2,813,617
Net Assets With Donor Restrictions$705,000$1,111,024▲ $406,024
Total Net Assets Fund Balance$9,433,540$12,653,181▲ $3,219,641
Total Liabilities and Net Assets / Fund Balance$9,737,211$13,176,723▲ $3,439,512

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$24,647$35,029-
Leasehold Improvements$6,294$11,508-
Other Assets Org$29,490--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gina Clayton-JohnsonExecutive DirectorFT$181,625$181,625
Tejal KothariSenior StrategistFT$125,895$125,895
Lily MandlinDeputy DirectorFT$120,236$120,236

Board Members and Trustees

NameTitle
Karen ShainBoard Chair
Arisha Michelle HatchBoard Member
Charlene A CarruthersBoard Member
Crystal HaylingBoard Member
Kirsten LivengstonBoard Member
Makis AntzoulatosBoard Member
Tejinder SinghBoard Member
Teresa YoungerBoard Member
Vanessa GarrisonBoard Member
Chant ParkerSecretary
Hillary BrooksTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Hope Action Change ConsultingMgmt Consulting2043 Loggia, Newport Beach, CA 92660$424,222
Revenue and Support

Revenue Composition

Contributions and Grants
$6,859,465
Program Service Revenue
$0
Investment Income
$29,422
Other Revenue
$1,250
All Other Contributions
$6,859,465
Change in Net Assets
$3,219,641

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,890,137
Revenue Not Reported on Form 990
$3,488
Total Revenue per Audited Statements
$6,893,625
Total Revenue per Form 990
$6,890,137
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,830,942
Other Expenses$1,789,554
Total Fundraising Expense$305,763
Grants and Similar Amounts Paid$50,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,066,135$55,517$106,869$1,228,521
Occupancy$272,321$15,013$29,244$316,578
Fees for Services Other$248,043$17,838$48,808$314,689
Other Employee Benefits$266,760$16,038$27,827$310,625
All Other Expenses$133,544$45,828$14,309$193,681
Current Officers, Directors, Trustees, and Key Employees$157,618$8,208$15,799$181,625
Travel$98,091$62,820$8,967$169,878
Payroll Taxes$96,195$4,638$9,338$110,171
Fees for Services Accounting-$74,110-$74,110
Other Expenses$42,140$7,368$4,255$53,763
Grants to Domestic Orgs$50,000--$50,000
Depreciation Depletion$19,948$1,047$2,039$23,034
Insurance$17,079$923$1,747$19,749
Office Expenses$14,924$991$1,039$16,954
Information Technology$3,243$175$319$3,737
Interest$3$1,225$1,117$2,345
Advertising$2,238--$2,238
Total Functional Expenses$3,022,999$341,734$305,763$3,670,496

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,673,984
Expenses per Audited Statements$3,670,496
Total Expenses per Form 990$3,670,496
Expenses Not Reported on Form 990$3,488
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Highlander Research and EduNew Market, TN-Portion of Bail Funds$50,000
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$288,000
Accrued PTO payable$61,623
Accrued Benefit Payable$36,663
Payroll Liabilities$31,175
Payroll Tax Liabilities$23,127
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
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-Johnson
Title
Executive Director
Signed
2022-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gina Clayton-Johnson
Formed
2013
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
11
Employees
28
Volunteers
257

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520
Preparer
Suzanne R Healy
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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