Civic Intelligence

Arizona Justice Project Inc.

990 • Fiscal year 2014 • EIN 86-1004924

Jul 01, 2013 to Jun 30, 2014 • Filed on Apr 20, 2015

411 N Central Ave No 60085004

(602) 496-0286

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

17th percentile

-17%

Higher net margin than 17% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

9th percentile

-48%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

44th percentile

-1.5%

Faster revenue growth than 44% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2014

Assets

Down

$48,801

Down $45,683 (-48%) from 2013

Net Assets

Down

$48,801

Down $45,683 (-48%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$274,954

No earlier filing loaded for comparison.

Expenses

Up

$320,610

Up $56,484 (+21%) from 2013

Net Income

-$45,656

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $10,718Liabilities 2011: $0Net Assets 2011: $10,7182011Assets 2012: $28,390Liabilities 2012: $0Net Assets 2012: $28,3902012Assets 2013: $94,484Liabilities 2013: $0Net Assets 2013: $94,4842013Assets 2014: $48,801Liabilities 2014: $0Net Assets 2014: $48,8012014Assets 2015: $144,862Liabilities 2015: $0Net Assets 2015: $144,8622015Assets 2016: $129,735Liabilities 2016: $0Net Assets 2016: $129,7352016Assets 2017: $412,277Liabilities 2017: $17,875Net Assets 2017: $394,4022017Assets 2018: $441,761Liabilities 2018: $29,930Net Assets 2018: $411,8312018Assets 2019: $449,970Liabilities 2019: $29,337Net Assets 2019: $420,6332019Assets 2020: $575,091Liabilities 2020: $31,887Net Assets 2020: $543,2042020Assets 2021: $846,071Liabilities 2021: $35,285Net Assets 2021: $810,7862021Assets 2022: $986,037Liabilities 2022: $126,101Net Assets 2022: $859,9362022Assets 2023: $1,070,701Liabilities 2023: $172,302Net Assets 2023: $898,3992023Assets 2024: $1,279,536Liabilities 2024: $221,115Net Assets 2024: $1,058,4212024Assets 2025: $1,263,201Liabilities 2025: $213,275Net Assets 2025: $1,049,9262025

Highlighted filing

2014

Assets$48,801
Liabilities$0
Net Assets$48,801

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $287,645Expenses 2011: $297,635Net Income 2011: -$9,9902011Expenses 2012: $274,1982012Expenses 2013: $264,1262013Revenue 2014: $274,954Expenses 2014: $320,610Net Income 2014: -$45,6562014Revenue 2015: $356,123Expenses 2015: $260,062Net Income 2015: $96,0612015Revenue 2016: $253,136Expenses 2016: $268,263Net Income 2016: -$15,1272016Revenue 2017: $624,955Expenses 2017: $354,076Net Income 2017: $270,8792017Revenue 2018: $528,552Expenses 2018: $515,839Net Income 2018: $12,7132018Revenue 2019: $564,570Expenses 2019: $561,645Net Income 2019: $2,9252019Revenue 2020: $656,473Expenses 2020: $533,902Net Income 2020: $122,5712020Revenue 2021: $885,934Expenses 2021: $618,352Net Income 2021: $267,5822021Revenue 2022: $1,547,796Expenses 2022: $1,498,646Net Income 2022: $49,1502022Revenue 2023: $1,695,666Expenses 2023: $1,657,203Net Income 2023: $38,4632023Revenue 2024: $1,914,440Expenses 2024: $1,754,418Net Income 2024: $160,0222024Revenue 2025: $1,530,464Expenses 2025: $1,538,959Net Income 2025: -$8,4952025

Highlighted filing

2014

Revenue$274,954
Expenses$320,610
Net Income-$45,656
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Apr 20, 2015
Return Version
2013v4.0
Gross Receipts
$278,250
Mission and Program Overview

Mission

Review of criminal case files to determine whether there is a reasonable basis for believing that particular inmates may have been wrongfully convicted or wrongfully sentenced and are victims of manifest injustice. The project may handle cases deemed appropriate.

Review of criminal case files to determine whether there is a reasonable basis for believing that particular inmates may have been wrongfully convicted or wongfully sentenced and are victims of manifest injustice. The project may handle cases deemed appropriate.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$91,041$25,724▼ $65,317
Savings and Temporary Cash Investments$2,571$23,077▲ $20,506
Land, Buildings, and Equipment, Net$872$0▼ $872
Total Assets$94,484$48,801▼ $45,683
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$94,484$48,801▼ $45,683
Total Net Assets Fund Balance$94,484$48,801▼ $45,683
Total Liabilities and Net Assets / Fund Balance$94,484$48,801▼ $45,683

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$8,184$8,184
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$270,295
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$4,658
All Other Contributions
$121,986
Change in Net Assets
$-45,656

Audited Revenue Reconciliation

Revenue per Audited Statements
$274,954
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,269
Total Revenue per Audited Statements
$278,223
Total Revenue per Form 990
$274,954
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$320,610
Total Fundraising Expense$40,904
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$216,980$31,684$40,904$289,568
Insurance-$4,542-$4,542
Occupancy-$4,162-$4,162
Office Expenses$970$3,089-$4,059
Other Expenses$2,563$1,916-$1,916
All Other Expenses$1,506$82-$1,588
Travel$1,147--$1,147
Depreciation Depletion-$872-$872
Fees for Services Accounting-$256-$256
Advertising-$71-$71
Total Functional Expenses$233,032$46,674$40,904$320,610

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$323,906
Expenses per Audited Statements$320,610
Total Expenses per Form 990$320,610
Expenses Not Reported on Form 990$3,296
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,929
Fundraising Direct Expenses$3,296
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 A, Line 4

The organization revised its bylaws during the current year.

Form 990, Part VI, Section B, Line 11

The finance committee will review the form 990 before it is filed; time and date of review is dependent on completion date of form 990.

Form 990, Part VI, Section B, Line 11

Documents are available to all board members and staff, and by request.

Form 990, Part VI, Section B, Line 12

There have been no changes in any of these policies from prior year.

Form 990, Part VI, Section B, Line 15

There have been no changes in any of these policies from prior year.

Form 990, Part VI, Section C, Line 19

Governing documents, policies, and financial statements are available for public review upon request. Forms required by section 6104 of the irs code to be made available to the public are published on www.guidestar.org and are also made available upon request.

Filing and Contact Details

Filer

EIN
86-1004924
Phone
6024960286

Signing Officer

Name
Larry Hammond
Title
President
Phone
6024960286
Signed
2015-04-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Hammond
Formed
2001
Legal Domicile
Az
Voting Board Members
23
Independent Board Members
23
Employees
0
Volunteers
35

Preparer

Preparer
Michelle L Flynn
Phone
4803450500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Case and program manager: program service expenses 108,864. Management and general expenses 0. Fundraising expenses 0. Total expenses 108,864. Intake coordinator: program service expenses 32,570. Management and general expenses 0. Fundraising expenses 0. Total expenses 32,570. Dna manager: program service expenses 27,360. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,360. Investigators and outside services: program service expenses 48,186. Management and general expenses 0. Fundraising expenses 0. Total expenses 48,186. Development activity costs: program service expenses 0. Management and general expenses 0. Fundraising expenses 40,904. Total expenses 40,904. Administrative assistant: program service expenses 0. Management and general expenses 31,684. Fundraising expenses 0. Total expenses 31,684.

FORM 990, PART XII, LINE 1:

MODIFIED CASH BASIS

FORM 990, PART XII, LINE 2C:

There has been no change from the prior year in the oversight process and selection process.

Financial Statement Notes

PART X, LINE 2:

Since formation, the entity has been exempt under section 501(c)(3) of the united states internal revenue code. Accordingly, no provision for income taxes has been reflected in the accompanying statements. The project's management has evaluated its tax positions. Based on the evaluation of the project's tax positions, management believes all tax positions taken would be upheld under an examination. Currently, the tax returns open and subject to examination are the 2011 through 2013 fiscal years by the internal revenue service and the 2010 through 2013 fiscal years by the arizona department of revenue. However, the project is not currently under audit nor has the project been contacted by these jurisdictions. Therefore, no provision for the effects of uncertain tax positions have been recorded for the years ended june 30, 2014 and 2013.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses grouped with fundraising income on the 990 3,296.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses grouped with fundraising income on the 990 3,296.

Raw XML AppendixShowing 400 of 515 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt20MEMBER
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IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt03296
IRS990/FundraisingGrossIncomeAmt06929
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt023
IRS990/GovernmentGrantsAmt0148309
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0278250
IRS990/GrossSalesOfInventoryAmt01025
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt023
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ManagementAndGeneralAmt04542
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IRS990/InvestmentInJointVentureInd00
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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0REVIEW OF CRIMINAL CASE FILES TO DETERMINE WHETHER THERE IS A REASONABLE BASIS FOR BELIEVING THAT PARTICULAR INMATES MAY HAVE BEEN WRONGFULLY CONVICTED OR WRONGFULLY SENTENCED AND ARE VICTIMS OF MANIFEST INJUSTICE. THE PROJECT MAY HANDLE CASES DEEMED APPROPRIATE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01025
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01025
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0970
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IRS990/OfficerMailingAddressInd00
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IRS990/Organization501c3Ind0X
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DNA TESTING
IRS990/OtherExpensesGrp/Desc1CLIENT COSTS
IRS990/OtherExpensesGrp/Desc2COURT RECORDS
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LARRY HAMMOND
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherRevenueAmt0-2622
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IRS990/QuidProQuoContributionsInd01
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02571
IRS990/SavingsAndTempCashInvstGrp/EOYAmt023077
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt07954
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IRS990ScheduleA/PublicSupportCY170Pct00.93610
IRS990ScheduleA/PublicSupportPY170Pct00.99980
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IRS990ScheduleA/SubstantialContributorsTotAmt091860
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt03296
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IRS990ScheduleD/ExpensesSubtotalAmt0320610
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.26$0.21$1.05$1.53$1.54$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.28$0.22$1.06$1.91$1.75$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.07$0.17$0.90$1.70$1.66$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.13$0.86$1.55$1.50$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.85$0.04$0.81$0.89$0.62$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.58$0.03$0.54$0.66$0.53$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.45$0.03$0.42$0.56$0.56$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.44$0.03$0.41$0.53$0.52$0.01
2017Summary only. Only limited summary data is available for this year.$0.41$0.02$0.39$0.62$0.35$0.27
2016Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.25$0.27$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.36$0.26$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.27$0.32$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$0.27
2011Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.29$0.30$0.01