Civic Intelligence

Illinois Balanced and Restorative Justice Project

990 • Fiscal year 2017 • EIN 84-1678511

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 06, 2017

PO Box 8101Champaign, IL 61826

(217) 778-3351

Siviq Scores

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

Liabilities / Assets

86th percentile

0.31x

Higher debt load relative to assets than 86% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

35th percentile

-2.2%

Higher net margin than 35% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$55,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 25.3% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

9th percentile

-50%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

84th percentile

43%

Faster revenue growth than 84% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$26,987

Down $27,278 (-50%) from 2016

Net Assets

Down

$18,676

Down $4,865 (-21%) from 2016

Liabilities

Down

$8,311

Down $22,413 (-73%) from 2016

Revenue

Up

$217,386

Up $65,616 (+43%) from 2016

Expenses

Up

$222,251

Up $46,774 (+27%) from 2016

Net Income

Up

-$4,865

Up $18,842 (+79%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$26,987
Liabilities$8,311
Net Assets$18,676

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$217,386
Expenses$222,251
Net Income-$4,865
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 6, 2017
Return Version
2016v3.0
Gross Receipts
$217,386
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 of balanced and restorative justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$9,115$14,170▲ $5,055
Accounts Receivable$41,653$11,627▼ $30,026
Prepaid Expenses and Deferred Charges$3,497$1,190▼ $2,307
Total Assets$54,265$26,987▼ $27,278
Liabilities
Accounts Payable and Accrued Expenses$24,724$5,756▼ $18,968
Deferred Revenue$6,000$2,555▼ $3,445
Total Liabilities$30,724$8,311▼ $22,413
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$11,027-
Unrestricted Net Assets$23,541$7,649▼ $15,892
Total Net Assets Fund Balance$23,541$18,676▼ $4,865
Total Liabilities and Net Assets / Fund Balance$54,265$26,987▼ $27,278
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sara BalgoyenExecutive DirectorFT$55,000$55,000
Priss ParmenterPresident of the Board-$4,725$4,725
Nancy MichaelsBoard Member-$350$350
Jill JohnsonTreasurer of the Board-$200$200

Board Members and Trustees

NameTitle
Dan SmithVice-president of the Board
Ellyn AhmerBoard Member
Gary BalgemannBoard Member
Vanessa WestleyBoard Member
Greg HartBoard Member (former)
Kevin JonesBoard Member (former)
Keyria RodgersSecretary of the Board
Revenue and Support

Revenue Composition

Contributions and Grants
$83,207
Program Service Revenue
$134,179
Investment Income
$0
Other Revenue
$0
All Other Contributions
$20,507
Change in Net Assets
$-4,865
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$114,545
Other Expenses$107,706
Total Fundraising Expense$6,293
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$41,425$11,000$5,500$57,925
Conferences and Meetings$51,039$0$0$51,039
Other Salaries and Wages$48,688$0$0$48,688
Travel$13,835$1,972$0$15,807
Fees for Services Other$15,695$0$0$15,695
Payroll Taxes$6,669$842$421$7,932
Occupancy$3,600$1,200$0$4,800
Office Expenses$3,376$1,055$210$4,641
Insurance$2,464$821$0$3,285
Fees for Services Accounting$0$2,739$0$2,739
Fees for Services Legal$0$800$0$800
Other Expenses$157$52$0$209
Total Functional Expenses$195,039$20,919$6,293$222,251
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
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
Executive Director
Phone
2177783351
Signed
2017-12-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Balgoyen
Formed
2005
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
10

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.

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, 2014 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT OF THE BOARD
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IRS990/PYInvestmentIncomeAmt011
IRS990/PYOtherExpensesAmt078965
IRS990/PYOtherRevenueAmt02429
IRS990/PYProgramServiceRevenueAmt0135601
IRS990/PYRevenuesLessExpensesAmt0-23707
IRS990/PYSalariesCompEmpBnftPaidAmt096512
IRS990/PYTotalExpensesAmt0175477
IRS990/PYTotalRevenueAmt0151770
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IRS990/ReconcilationRevenueExpnssAmt0-4865
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0134179
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: TRAINING FEES 2012: 32040. 2013: 101976. 2014: 101210. 2015: 133106. 2016: 117574. Description: SALE OF BOOKS AND MATERIALS 2012: 0. 2013: 0. 2014: 4022. 2015: 2495. 2016: 2488. Description: SPECIAL EVENTS 2012: 0. 2013: 0. 2014: 369. 2015: 2429. 2016: 0. Description: CONFERENCE FFES 2012: 0. 2013: 0. 2014: 0. 2015: 0. 2016: 14117.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt083207
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt013729
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt015966
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0122247
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0165165
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0400314
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt057
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt046
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt090
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0204
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0509028
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0134179
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0138030
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0105601
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0101976
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt032040
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0511826
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.43690
IRS990ScheduleA/PublicSupportCY509Pct00
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IRS990ScheduleA/PublicSupportTotal509Amt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0122247
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0165165
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0400314
IRS990ScheduleA/TotalSupportAmt0912344
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/FootnoteTextInd0X
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, 2014 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
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/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
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IRS990/TerminateOperationsInd0false
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalReportableCompFromOrgAmt060275
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0134179
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0217386
IRS990/TotalVolunteersCnt010
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IRS990/TravelGrp/TotalAmt015807
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