Civic Intelligence

Decarceration Collective

990 • Fiscal year 2022 • EIN 81-4618345

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

Organization Profilewww.decarcerationlaw.com
1325 S Wabash Ave 305Chicago, IL 60605

(312) 858-8331

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.69x

Higher debt load relative to assets than 92% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

89th percentile

0.32x

Higher debt load relative to revenue than 89% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

84th percentile

38%

Higher net margin than 84% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

95th percentile

$62,300

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

98th percentile

583%

Faster asset growth than 98% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

88th percentile

140%

Faster revenue growth than 88% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$196,279

Up $167,558 (+583%) from 2021

Net Assets

Up

$60,344

Up $164,825 (+158%) from 2021

Liabilities

Up

$135,935

Up $2,733 (+2.1%) from 2021

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin84th percentile

Revenue

Up

$430,243

Up $251,293 (+140%) from 2021

Expenses

Up

$267,245

Up $1,705 (+0.6%) from 2021

Net Income

Up

$162,998

Up $249,588 (+288%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$300K$200K$100K$0-$100K-$200KAssets 2018: $32,680Liabilities 2018: $20,8802018Assets 2019: $8,439Liabilities 2019: $30,4052019Assets 2020: $113,433Liabilities 2020: $131,3242020Assets 2021: $28,721Liabilities 2021: $133,202Net Assets 2021: -$104,4812021Assets 2022: $196,279Liabilities 2022: $135,935Net Assets 2022: $60,3442022Assets 2023: $244,631Liabilities 2023: $138,142Net Assets 2023: $106,4892023

Highlighted filing

2022

Assets$196,279
Liabilities$135,935
Net Assets$60,344
Open 2022 Filing

Operations Trend

Revenue Growth88th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2018: $132,616Expenses 2018: $120,996Net Income 2018: $11,6202018Revenue 2019: $113,700Expenses 2019: $147,466Net Income 2019: -$33,7662019Revenue 2020: $115,128Expenses 2020: $111,053Net Income 2020: $4,0752020Revenue 2021: $178,950Expenses 2021: $265,540Net Income 2021: -$86,5902021Revenue 2022: $430,243Expenses 2022: $267,245Net Income 2022: $162,9982022Revenue 2023: $641,324Expenses 2023: $595,179Net Income 2023: $46,1452023

Highlighted filing

2022

Revenue$430,243
Expenses$267,245
Net Income$162,998
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$430,243
Mission and Program Overview

Mission

Legal services to indigent federal priso

Legal services to indigent federal prisoners

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$100,000-
Cash and Non-Interest-Bearing Accounts$19,871$80,607▲ $60,736
Rtn Earn Endowment Incm Other Fnds$-104,481$60,344▲ $164,825
Accounts Receivable$3,250$10,050▲ $6,800
Prepaid Expenses and Deferred Charges$600$600→ $0
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$28,721$196,279▲ $167,558
Other Assets Total$5,000$5,022▲ $22
Liabilities
Other Liabilities$126,435$133,468▲ $7,033
Accounts Payable and Accrued Expenses$6,767$2,467▼ $4,300
Total Liabilities$133,202$135,935▲ $2,733
Net Assets / Fund Balance
Total Net Assets Fund Balance$-104,481$60,344▲ $164,825
Total Liabilities and Net Assets / Fund Balance$28,721$196,279▲ $167,558
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Miangel CodyPresidentPT$62,300$62,300
Autumn DawkinsTreasurerPT$300$300

Board Members and Trustees

NameTitle
Brettjet CodyDirector
Michael HuftDirector
Molly ArmourDirector
Sara ToeringDirector
Chanda FoucherSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$365,243
Program Service Revenue
$65,000
Investment Income
$0
Other Revenue
$0
All Other Contributions
$348,605
Change in Net Assets
$162,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$204,645
Salaries, Compensation, and Employee Benefits$62,600
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$62,600--$62,600
Fees for Services Legal$53,199--$53,199
Occupancy$7,500--$7,500
Fees for Services Other$6,258--$6,258
Information Technology$3,152--$3,152
Travel$2,515--$2,515
Interest$2,119--$2,119
Office Expenses$1,874--$1,874
Royalties$1,500--$1,500
Fees for Services Accounting$300--$300
Other Expenses$185--$185
All Other Expenses$107--$107
Total Functional Expenses$267,245$0$0$267,245
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
No
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
SBA Loan$104,200
MiAngel Cody Loan$16,710
Credit card balances$12,558
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No requests for documents were received during 2022, and the documents were not otherwise made available to the public.”

Form 990 Part VI Section A line 2

“Family relationship exists between MiAngel Cody and Brettjet Cody”

Filing and Contact Details

Filer

Filer Name
The Decarceration Collective
EIN
81-4618345
Phone
3128588331
Address
1325 S Wabash Ave 305, Chicago, IL 60605

Signing Officer

Name
Miangel Cody
Title
President
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
2016
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Optimist Tax LLC
Address
6595 Roswell Rd Ste G PMB 4007, Atlanta, GA 30328
Preparer
Durriyyah Abdullah
Phone
4048200717
Supplemental Narrative

Additional Explanations

Form 990 Part II Section A line 5F

“Adjusted for prior year 2021 amount. Details of contributors indicated as "Prior year". Organization is in progress of retrieving those specific details.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0149467
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt074228
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0112012
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0122236
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0823186
IRS990ScheduleA/TotalSupportAmt0970637
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012558
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116710
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2104200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit card balances
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1MiAngel Cody Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SBA Loan
IRS990ScheduleD/TotalLiabilityAmt0133468
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No requests for documents were received during 2022, and the documents were not otherwise made available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Adjusted for prior year 2021 amount. Details of contributors indicated as "Prior year". Organization is in progress of retrieving those specific details.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Family relationship exists between MiAngel Cody and Brettjet Cody
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 Part II Section A line 5f
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 Part VI Section A line 2
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0196279
IRS990/TotalAssetsGrp/BOYAmt028721
IRS990/TotalAssetsGrp/EOYAmt0196279
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IRS990/TotalContributionsAmt0365243
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0267245
IRS990/TotalFunctionalExpensesGrp/TotalAmt0267245
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0133202
IRS990/TotalLiabilitiesEOYAmt0135935
IRS990/TotalLiabilitiesGrp/BOYAmt0133202
IRS990/TotalLiabilitiesGrp/EOYAmt0135935
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-104481
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt060344
IRS990/TotalProgramServiceRevenueAmt065000
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0430243
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt028721
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0196279
IRS990/TravelGrp/ProgramServicesAmt02515
IRS990/TravelGrp/TotalAmt02515
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01325 S Wabash Ave 305
IRS990/USAddress/CityNm0Chicago
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060605
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.decarcerationlaw.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Miangel Cody
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The Decarceration Collective
ReturnHeader/Filer/BusinessNameControlTxt0DECA
ReturnHeader/Filer/EIN0814618345
ReturnHeader/Filer/PhoneNum03128588331
ReturnHeader/Filer/USAddress/AddressLine1Txt01325 S Wabash Ave 305
ReturnHeader/Filer/USAddress/CityNm0Chicago
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060605
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0451839051
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Optimist Tax LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06595 Roswell Rd Ste G PMB 4007
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Atlanta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030328
ReturnHeader/PreparerPersonGrp/PhoneNum04048200717
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Durriyyah Abdullah
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-14T20:23:23-08:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$196,279
Liabilities
$135,935
Net assets
$60,344
Revenue
$430,243
Expenses
$267,245
Net income
$162,998
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.45$1.38$1.06$6.41$5.95$0.46
2022Detailed filing. Detailed filing data is available for this year.$1.96$1.36$0.60$4.30$2.67$1.63
2021Detailed filing. Detailed filing data is available for this year.$0.29$1.33$1.04$1.79$2.66$0.87
2020Summary only. Only limited summary data is available for this year.$1.13$1.31$1.15$1.11$0.04
2019Summary only. Only limited summary data is available for this year.$0.08$0.30$1.14$1.47$0.34
2018Summary only. Only limited summary data is available for this year.$0.33$0.21$1.33$1.21$0.12