Civic Intelligence

Illinois Balanced and Restorative Justice Project

EIN 84-1678511 • 501(c)3 • Champaign, IL

Profile

The mission of illinois balanced and restorative justice project is to provide

PO Box 8101Champaign, IL 61826

www.ibarji.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

75th percentile

0.03x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

39th percentile

-9.6%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-22%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$53,258

Down $5,684 (-9.6%) from 2018

Liabilities

Down

$4,348

Down $23,725 (-85%) from 2018

Net Assets

Up

$48,910

Up $18,041 (+58%) from 2018

Revenue

Down

$149,854

Down $42,584 (-22%) from 2018

Expenses

Down

$131,813

Down $48,432 (-27%) from 2018

Net Income

Up

$18,041

Up $5,848 (+48%) from 2018

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $13,571Liabilities 2011: $252011Assets 2012: $26,856Liabilities 2012: $11,6872012Assets 2013: $52,965Liabilities 2013: $10,6742013Assets 2014: $112,984Liabilities 2014: $16,783Net Assets 2014: $96,2012014Assets 2015: $48,898Liabilities 2015: $1,650Net Assets 2015: $47,2482015Assets 2016: $54,265Liabilities 2016: $30,724Net Assets 2016: $23,5412016Assets 2017: $26,987Liabilities 2017: $8,311Net Assets 2017: $18,6762017Assets 2018: $58,942Liabilities 2018: $28,073Net Assets 2018: $30,8692018Assets 2019: $53,258Liabilities 2019: $4,348Net Assets 2019: $48,9102019

Highlighted filing

2019

Assets$53,258
Liabilities$4,348
Net Assets$48,910

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $109,119Expenses 2011: $140,277Net Income 2011: -$31,1582011Revenue 2012: $175,173Expenses 2012: $173,551Net Income 2012: $1,6222012Revenue 2013: $197,222Expenses 2013: $180,829Net Income 2013: $16,3932013Revenue 2014: $224,269Expenses 2014: $170,359Net Income 2014: $53,9102014Revenue 2015: $121,624Expenses 2015: $170,577Net Income 2015: -$48,9532015Revenue 2016: $151,770Expenses 2016: $175,477Net Income 2016: -$23,7072016Revenue 2017: $217,386Expenses 2017: $222,251Net Income 2017: -$4,8652017Revenue 2018: $192,438Expenses 2018: $180,245Net Income 2018: $12,1932018Revenue 2019: $149,854Expenses 2019: $131,813Net Income 2019: $18,0412019

Highlighted filing

2019

Revenue$149,854
Expenses$131,813
Net Income$18,041

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 16, 2020
Return Version
2018v3.1
Gross Receipts
$149,854
Mission and Program Overview

Mission

The mission of illinois balanced and restorative justice project is to provide

The mission of illinois balanced and restorative justice project is to provide leadership, education and support that promotes the principles, practices, implementation and sustainability

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$41,447$41,575▲ $128
Accounts Receivable$16,027$10,140▼ $5,887
Prepaid Expenses and Deferred Charges$858$933▲ $75
Total Assets$58,942$53,258▼ $5,684
Other Assets Total$610$610→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,139$2,550▲ $411
Other Liabilities$25,934$1,798▼ $24,136
Total Liabilities$28,073$4,348▼ $23,725
Net Assets / Fund Balance
Unrestricted Net Assets$6,743$45,076▲ $38,333
Temporarily Rstr Net Assets$24,126$3,834▼ $20,292
Total Net Assets Fund Balance$30,869$48,910▲ $18,041
Total Liabilities and Net Assets / Fund Balance$58,942$53,258▼ $5,684
Compensation and Service Providers

Employees

NameTitleBaseTotal
Sara BalgoyenTreasurer of the Board$17,265$17,265
Ellyn AhmerPresident of the Board$1,000$1,000

Board Members and Trustees

NameTitle
Daniel SmithVice-president of the Board
Amy FeltyBoard Member
Mikhail LyubanskyBoard Member
Nancy MichaelsBoard Member
Onie RileyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$69,097
Program Service Revenue
$80,757
Investment Income
$0
Other Revenue
$0
All Other Contributions
$69,097
Change in Net Assets
$18,041
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,367
Salaries, Compensation, and Employee Benefits$31,446
Total Fundraising Expense$3,683
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$37,189$0$0$37,189
Current Officers, Directors, Trustees, and Key Employees$20,492$3,969$1,985$26,446
Conferences and Meetings$25,400$0$0$25,400
Travel$4,064$559$0$4,623
Other Salaries and Wages$3,981$0$0$3,981
Other Expenses$3,863$0$0$3,863
Insurance$2,619$873$0$3,492
Fees for Services Accounting$0$2,530$0$2,530
Office Expenses$1,673$525$97$2,295
Occupancy$1,024$341$0$1,365
Payroll Taxes$804$143$72$1,019
All Other Expenses$173$22$0$195
Total Functional Expenses$115,942$12,188$3,683$131,813
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held by Other Organizations$1,798
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Filing and Contact Details

Filer

Filer Name
Illinois Balanced and Restorative Justice Project
EIN
84-1678511
Phone
2177783351
Address
PO BOX 8101, CHAMPAIGN, IL 61826

Signing Officer

Name
Sara Balgoyen
Title
Treasurer
Phone
2177783351
Signed
2020-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Balgoyen
Formed
2005
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
7

Preparer

Firm
FELLER & KUESTER CPAs LLP
Address
806 PARKLAND CT, CHAMPAIGN, IL 61821
Preparer
Neal Kuester
Phone
2173513192
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A copy of the form 990 is provided to the board of directors. The board reviews and approves the form 990 prior to filing.

Pt VI, Line 12C

The organization has a requirement to disclose interests that could give rise to conflicts. The organization requires a form to be filled out disclosing any potentional conflicts.

Pt VI, Line 15A

The board of directors decides on the annual salary for the executive director and director of training and program development. These are the only two full-time employees. The executive director decides on the wages for any part-time employee.

Pt VI, Line 15B

The board of directors decides on the annual salary for the executive director and director of training and program development. These are the only two full-time employees. The executive director decides on the wages for any part-time employee.

Pt VI, Line 19

All documents are available upon request.

Other

Pt ix, line 11g: consultants - training

Form 990, Part IX, Line 24E

Staff training expense 105. 105. 0. 0.

Form 990, Part IX, Line 24E

Dues and fees 90. 68. 22. 0.

Financial Statement Notes

Pt X, Line 2

The Organization is a nonprofit organization that is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. In addition, the Internal Revenue Service has determined that the Organization is not a private foundation as defined in Section 509(a)(1) and Section 170(b)(1)(A)(vi) of the Code. The Organization has evaluated its exposure resulting from uncertain income tax position and determined the exposure is not material to the financial statements. In addition, the Organization is not aware of any tax position for which a significant change is reasonably possible within the next 12 months. Therefore, these financial statements do not include a liability for uncertain tax positions. Upon recognition of a liability for an uncertain tax position, the Organization would recognize interest expense and penalties in operating expenses. The Organization files information tax returns in the U.S. federal jurisdiction and the state of Illinois. Its federal and Illinois information tax returns prior to fiscal year ended June 30, 2016 are closed. The Organization does not have any tax returns currently under examination by either the Internal Revenue Service (IRS) or any U.S. state jurisdiction.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0118137
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt083207
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt013729
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt015966
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0300136
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt057
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt068
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0530070
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt080757
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt074301
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0134179
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0138030
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0105601
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0532868
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.31190
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.38730
IRS990ScheduleA/PublicSupportTotal170Amt0259797
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt040339
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt069097
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0118137
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt083207
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt013729
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt015966
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0300136
IRS990ScheduleA/TotalSupportAmt0833072
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01798
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS HELD BY OTHER ORGANIZATIONS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is a nonprofit organization that is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. In addition, the Internal Revenue Service has determined that the Organization is not a private foundation as defined in Section 509(a)(1) and Section 170(b)(1)(A)(vi) of the Code. The Organization has evaluated its exposure resulting from uncertain income tax position and determined the exposure is not material to the financial statements. In addition, the Organization is not aware of any tax position for which a significant change is reasonably possible within the next 12 months. Therefore, these financial statements do not include a liability for uncertain tax positions. Upon recognition of a liability for an uncertain tax position, the Organization would recognize interest expense and penalties in operating expenses. The Organization files information tax returns in the U.S. federal jurisdiction and the state of Illinois. Its federal and Illinois information tax returns prior to fiscal year ended June 30, 2016 are closed. The Organization does not have any tax returns currently under examination by either the Internal Revenue Service (IRS) or any U.S. state jurisdiction.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalLiabilityAmt01798
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS. THE BOARD REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A REQUIREMENT TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE ORGANIZATION REQUIRES A FORM TO BE FILLED OUT DISCLOSING ANY POTENTIONAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DECIDES ON THE ANNUAL SALARY FOR THE EXECUTIVE DIRECTOR AND DIRECTOR OF TRAINING AND PROGRAM DEVELOPMENT. THESE ARE THE ONLY TWO FULL-TIME EMPLOYEES. THE EXECUTIVE DIRECTOR DECIDES ON THE WAGES FOR ANY PART-TIME EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS DECIDES ON THE ANNUAL SALARY FOR THE EXECUTIVE DIRECTOR AND DIRECTOR OF TRAINING AND PROGRAM DEVELOPMENT. THESE ARE THE ONLY TWO FULL-TIME EMPLOYEES. THE EXECUTIVE DIRECTOR DECIDES ON THE WAGES FOR ANY PART-TIME EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PT IX, LINE 11G: CONSULTANTS - TRAINING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6STAFF TRAINING EXPENSE 105. 105. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DUES AND FEES 90. 68. 22. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt024126
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03834
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt058942
IRS990/TotalAssetsEOYAmt053258
IRS990/TotalAssetsGrp/BOYAmt058942
IRS990/TotalAssetsGrp/EOYAmt053258
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt069097
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03683
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012188
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0115942
IRS990/TotalFunctionalExpensesGrp/TotalAmt0131813
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028073
IRS990/TotalLiabilitiesEOYAmt04348
IRS990/TotalLiabilitiesGrp/BOYAmt028073
IRS990/TotalLiabilitiesGrp/EOYAmt04348
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt030869
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt048910
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0115942
IRS990/TotalProgramServiceRevenueAmt080757
IRS990/TotalReportableCompFromOrgAmt018265
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt080757
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0149854
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt058942
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt053258
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0559
IRS990/TravelGrp/ProgramServicesAmt04064
IRS990/TravelGrp/TotalAmt04623
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt06743
IRS990/UnrestrictedNetAssetsGrp/EOYAmt045076
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 8101
IRS990/USAddress/CityNm0CHAMPAIGN
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061826
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.IBARJ.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z

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