Civic Intelligence

The Decarceration Collective

EIN 81-4618345 • 501(c)3 • Chicago, IL

Profile

Legal services to indigent federal prisoners

1325 S Wabash Ave 305Chicago, IL 60605

www.decarcerationlaw.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.69x

Higher debt load relative to assets than 90% of similar nonprofits.

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.

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

Net Margin

86th percentile

38%

Higher net margin than 86% of similar nonprofits.

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

Top Officer Pay

89th percentile

$10,921

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

98th percentile

583%

Faster asset growth than 98% of similar nonprofits.

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

Revenue Growth

94th percentile

140%

Faster revenue growth than 94% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$244,631

Up $48,352 (+25%) from 2022

Liabilities

Up

$138,142

Up $2,207 (+1.6%) from 2022

Net Assets

Up

$106,489

Up $46,145 (+76%) from 2022

Operations
Liabilities / Revenue89th percentileNet Margin86th percentile

Revenue

Up

$641,324

Up $211,081 (+49%) from 2022

Expenses

Up

$595,179

Up $327,934 (+123%) from 2022

Net Income

Down

$46,145

Down $116,853 (-72%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2023

Assets$244,631
Liabilities$138,142
Net Assets$106,489
Open 2023 Filing

Operations Trend

Revenue Growth94th percentile

Revenue, expenses, and net income by year, with the latest 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

2023

Revenue$641,324
Expenses$595,179
Net Income$46,145
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$244,631
Liabilities
$138,142
Net assets
$106,489
Revenue
$641,324
Expenses
$595,179
Net income
$46,145
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 27, 2024
Return Version
2023v5.1
Gross Receipts
$641,324
Mission and Program Overview

Mission

Legal services to indigent federal priso

Legal services to indigent federal prisoners

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$80,607$239,010▲ $158,403
Rtn Earn Endowment Incm Other Fnds$60,344$106,489▲ $46,145
Pledges and Grants Receivable$100,000$0▼ $100,000
Accounts Receivable$10,050$0▼ $10,050
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$196,279$244,631▲ $48,352
Other Assets Total$5,022$5,021▼ $1
Liabilities
Other Liabilities$133,468$135,842▲ $2,374
Accounts Payable and Accrued Expenses$2,467$2,300▼ $167
Total Liabilities$135,935$138,142▲ $2,207
Net Assets / Fund Balance
Total Net Assets Fund Balance$60,344$106,489▲ $46,145
Total Liabilities and Net Assets / Fund Balance$196,279$244,631▲ $48,352
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Miangel CodyPresidentFT$331,300$331,300
Chanda FoucherSecretaryPT$500$500

Board Members and Trustees

NameTitle
Brettjet CodyDirector
Michael HuftDirector
Sara ToeringDirector
Autumn DawkinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$359,624
Program Service Revenue
$281,700
Investment Income
$0
Other Revenue
$0
All Other Contributions
$31,624
Change in Net Assets
$46,145
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$331,800
Other Expenses$263,379
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$331,800--$331,800
Fees for Services Other$58,127--$58,127
Travel$18,349--$18,349
Advertising-$5,000-$5,000
Information Technology-$3,583-$3,583
Interest-$2,897-$2,897
Office Expenses-$2,893-$2,893
All Other Expenses$1,583$531-$2,114
Other Expenses$1,385$1,116-$1,116
Total Functional Expenses$577,216$17,963$0$595,179
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$98,065
MiAngel Cody Loan$31,360
Credit card balances$6,416
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
3128588330
Address
1325 S Wabash Ave 305, Chicago, IL 60605

Signing Officer

Name
Miangel Cody
Title
President
Signed
2024-11-27
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 & Accounting Limited Co
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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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Compensation this year included pay for the current year (2023) and back pay from two prior years as agreed by the board.
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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.
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Miangel Cody
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The Decarceration Collective
ReturnHeader/Filer/BusinessNameControlTxt0DECA
ReturnHeader/Filer/EIN0814618345
ReturnHeader/Filer/PhoneNum03128588330
ReturnHeader/Filer/USAddress/AddressLine1Txt01325 S Wabash Ave 305
ReturnHeader/Filer/USAddress/CityNm0Chicago

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