Civic Intelligence

Essie Justice Group

990 • Fiscal year 2023 • EIN 80-0956021

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

318 Harrison St 200Oakland, CA 94607

(510) 740-2508

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.06x

Higher debt load relative to assets than 32% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

55th percentile

0.30x

Higher debt load relative to revenue than 55% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

4th percentile

-92%

Higher net margin than 4% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

64th percentile

$225,661

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

4th percentile

-19%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-67%

Faster revenue growth than 3% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$14,987,268

Flat from 2023

Net Assets

Flat

$14,020,749

Flat from 2023

Liabilities

Flat

$966,519

Flat from 2023

Revenue

Flat

$3,226,367

Flat from 2023

Expenses

Flat

$6,186,634

Flat from 2023

Net Income

Flat

-$2,960,267

Flat from 2023

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 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

2023

Assets$14,987,268
Liabilities$966,519
Net Assets$14,020,749

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 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

2023

Revenue$3,226,367
Expenses$6,186,634
Net Income-$2,960,267
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$3,226,367
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$12,261,511$13,231,997▲ $970,486
Pledges and Grants Receivable$3,816,355$286,446▼ $3,529,909
Cash and Non-Interest-Bearing Accounts$260,648$253,741▼ $6,907
Intangible Assets$175,567$242,633▲ $67,066
Land, Buildings, and Equipment, Net$202,226$207,553▲ $5,327
Prepaid Expenses and Deferred Charges$66,120$62,726▼ $3,394
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$18,467,532$14,987,268▼ $3,480,264
Other Assets Total$1,685,105$702,172▼ $982,933
Liabilities
Other Liabilities$1,331,177$836,212▼ $494,965
Accounts Payable and Accrued Expenses$155,339$130,307▼ $25,032
Total Liabilities$1,486,516$966,519▼ $519,997
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,987,992$13,495,749▲ $507,757
Net Assets With Donor Restrictions$3,993,024$525,000▼ $3,468,024
Total Net Assets Fund Balance$16,981,016$14,020,749▼ $2,960,267
Total Liabilities and Net Assets / Fund Balance$18,467,532$14,987,268▼ $3,480,264

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$165,733$107,335-
Leasehold Improvements$41,820$21,354-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gina Clayton-JohnsonExecutive DirectorFT$225,661$225,661
Lily MandlinDeputy DirectorFT$204,259$204,259
Kelly PhippsDirector Communications & PartnershipsFT$158,545$158,545
Tejal KothariDirector of MembershipFT$141,485$141,485
Faraha NiaComm. OrganizerFT$120,132$120,132

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
Boom LLCDevlpmt & Coaching445 Begonia Ave, Corona Del Mar, CA 92625$462,749
Open Tent LLCSalesforce Consulting1031 33rd St Ste 235, Denver, CO 80205$240,000
The Bridgespan Group IncManagement Consulting2 Copley Place Suite 3700B, Boston, MA 02116$135,601
Greater Good EventsEvent Planning28-24 Steinway St 237, Queens, NY 11103$135,200
Sutro LiAccounting518 38th Ave 5, San Francisco, CA 94121$105,000
Revenue and Support

Revenue Composition

Contributions and Grants
$3,177,631
Program Service Revenue
$0
Investment Income
$46,074
Other Revenue
$2,662
All Other Contributions
$3,177,631
Change in Net Assets
$-2,960,267

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,226,367
Revenue Not Reported on Form 990
$2,000
Total Revenue per Audited Statements
$3,228,367
Total Revenue per Form 990
$3,226,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,096,709
Other Expenses$3,089,925
Total Fundraising Expense$551,039
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,245,985$233,604$181,356$1,660,945
Fees for Services Other$713,558$122,120$63,676$899,354
Other Employee Benefits$485,651$92,703$71,424$649,778
Travel$560,236$32,220$31,472$623,928
Current Officers, Directors, Trustees, and Key Employees$441,446$82,765$64,254$588,465
Occupancy$296,255$52,071$31,630$379,956
Payroll Taxes$147,913$27,908$21,700$197,521
Information Technology$99,292$16,127$12,386$127,805
Fees for Services Accounting-$117,015-$117,015
Depreciation Depletion$86,480$14,042$8,530$109,052
Office Expenses$92,793$4,681$2,901$100,375
All Other Expenses$18,290$7,131$14,440$39,861
Insurance$19,714$3,717$2,258$25,689
Other Expenses$24,872$63,881$2$24,872
Advertising$5,907$212$3,711$9,830
Interest$33$350$1,905$2,288
Total Functional Expenses$4,715,435$920,160$551,039$6,186,634

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,188,634
Expenses per Audited Statements$6,186,634
Total Expenses per Form 990$6,186,634
Expenses Not Reported on Form 990$2,000
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
Lease liability, long-term portion$382,125
Bail funds$179,000
Lease liability, current portion$125,158
Accrued PTO payable$83,424
Payroll Liabilities$38,312
Payroll Tax Liabilities$20,504
Accrued Benefit Payable$7,689
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, Section B, Line 11B

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, Section B, Line 12C

We have two written conflict of interest policies that apply to our board and staff respectively. For board members, these are signed upon the start of the term and conflicts are reviewed by the Executive Committee. For staff members, this is published in our employee manual which staff review and confirm receipt of on an annual basis.

Form 990, Part VI, Section B, Line 15A

The board of directors sets the compensation for the Executive Director. The Executive Director sets compensation for all staff at the organization including key employees in consultation with an external market analysis, internal equity, and performance.

Form 990, Part VI, Section B, Line 15B

The board of directors sets the compensation for the Executive Director. The Executive Director sets compensation for all staff at the organization including key employees in consultation with an external market analysis, internal equity, and performance.

Form 990, Part VI, Section C, Line 18

Federal Tax Returns are available at guidestar.org & CHARITYNAVIGATOR.ORG.

Form 990, Part VI, Section C, Line 19

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
318 Harrison St 200, Oakland, CA 94607

Signing Officer

Name
Gina Clayton-Johnson
Title
Executive Director
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gina Clayton-Johnson
Formed
2013
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
12
Employees
44
Volunteers
450

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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