Civic Intelligence

CIVIL Justice Association of California

EIN 94-2565764 • 501(c)4 • Sacramento, CA

View Organization Page

Profile

Cjac works in the state legislature and the courts to reduce the unwarranted and excessive litigation that increases business and government expenses, discourages innovation, and drives up the cost of goods and services for all californians.

1201 K Street 1990Sacramento, CA 95814

www.cjac.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.22x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.19x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

34th percentile

0.1%

Higher net margin than 34% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$350,167

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

21st percentile

-5.0%

Faster asset growth than 21% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

0.6%

Faster revenue growth than 32% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$1,775,507

Down $588,849 (-25%) from 2022

Liabilities

Down

$390,102

Down $517,688 (-57%) from 2022

Net Assets

Down

$1,385,405

Down $71,161 (-4.9%) from 2022

Operations
Liabilities / Revenue66th percentileNet Margin34th percentile

Revenue

Up

$2,029,637

Up $22,867 (+1.1%) from 2022

Expenses

Down

$2,027,426

Down $40,048 (-1.9%) from 2022

Net Income

Up

$2,211

Up $62,915 (+104%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $631,983Liabilities 2011: $91,492Net Assets 2011: $540,4912011Assets 2012: $926,117Liabilities 2012: $87,887Net Assets 2012: $838,2302012Assets 2013: $670,156Liabilities 2013: $75,149Net Assets 2013: $595,0072013Assets 2014: $1,196,705Liabilities 2014: $90,924Net Assets 2014: $1,105,7812014Assets 2015: $1,290,774Liabilities 2015: $101,090Net Assets 2015: $1,189,6842015Assets 2016: $1,041,996Liabilities 2016: $126,361Net Assets 2016: $915,6352016Assets 2017: $1,033,897Liabilities 2017: $66,008Net Assets 2017: $967,8892017Assets 2018: $1,471,910Liabilities 2018: $157,215Net Assets 2018: $1,314,6952018Assets 2019: $1,206,558Liabilities 2019: $44,148Net Assets 2019: $1,162,4102019Assets 2020: $1,589,819Liabilities 2020: $105,526Net Assets 2020: $1,484,2932020Assets 2021: $1,918,859Liabilities 2021: $118,089Net Assets 2021: $1,800,7702021Assets 2022: $2,364,356Liabilities 2022: $907,790Net Assets 2022: $1,456,5662022Assets 2024: $1,775,507Liabilities 2024: $390,102Net Assets 2024: $1,385,4052024

Highlighted filing

2024

Assets$1,775,507
Liabilities$390,102
Net Assets$1,385,405
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,946,308Expenses 2011: $2,014,835Net Income 2011: -$68,5272011Revenue 2012: $2,435,789Expenses 2012: $2,138,050Net Income 2012: $297,7392012Revenue 2013: $2,110,409Expenses 2013: $2,353,632Net Income 2013: -$243,2232013Revenue 2014: $2,451,279Expenses 2014: $2,297,408Net Income 2014: $153,8712014Revenue 2015: $2,381,450Expenses 2015: $2,297,547Net Income 2015: $83,9032015Revenue 2016: $2,062,525Expenses 2016: $2,336,574Net Income 2016: -$274,0492016Revenue 2017: $2,482,583Expenses 2017: $2,430,329Net Income 2017: $52,2542017Revenue 2018: $3,029,019Expenses 2018: $2,682,213Net Income 2018: $346,8062018Revenue 2019: $2,308,354Expenses 2019: $2,460,639Net Income 2019: -$152,2852019Revenue 2020: $2,223,988Expenses 2020: $1,902,105Net Income 2020: $321,8832020Revenue 2021: $2,393,698Expenses 2021: $2,077,221Net Income 2021: $316,4772021Revenue 2022: $2,006,770Expenses 2022: $2,067,474Net Income 2022: -$60,7042022Revenue 2024: $2,029,637Expenses 2024: $2,027,426Net Income 2024: $2,2112024

Highlighted filing

2024

Revenue$2,029,637
Expenses$2,027,426
Net Income$2,211
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$1,775,507
Liabilities
$390,102
Net assets
$1,385,405
Revenue
$2,029,637
Expenses
$2,027,426
Net income
$2,211
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.39$1.39$2.03$2.03$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.91$1.46$2.01$2.07$0.06
2021Summary only. Only limited summary data is available for this year.$1.92$0.12$1.80$2.39$2.08$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.11$1.48$2.22$1.90$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.04$1.16$2.31$2.46$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.16$1.31$3.03$2.68$0.35
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.07$0.97$2.48$2.43$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.13$0.92$2.06$2.34$0.27
2015Detailed filing. Detailed filing data is available for this year.$1.29$0.10$1.19$2.38$2.30$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.20$0.09$1.11$2.45$2.30$0.15
2013Summary only. Only limited summary data is available for this year.$0.67$0.08$0.60$2.11$2.35$0.24
2012Summary only. Only limited summary data is available for this year.$0.93$0.09$0.84$2.44$2.14$0.30
2011Summary only. Only limited summary data is available for this year.$0.63$0.09$0.54$1.95$2.01$0.07
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$2,006,770
Mission and Program Overview

Mission

Cjac works in the state legislature and the courts to reduce the unwarranted and excessive litigation that increases business and government expenses, discourages innovation, and drives up the cost of goods and services for all californians.

Civil justice association of california works to reduce excessive and unwarranted litigation

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,115,992$1,123,869▲ $7,877
Cash and Non-Interest-Bearing Accounts$715,870$834,219▲ $118,349
Investments Other Securities-$319,835-
Land, Buildings, and Equipment, Net$70,557$59,702▼ $10,855
Prepaid Expenses and Deferred Charges$16,440$26,731▲ $10,291
Total Assets$1,918,859$2,364,356▲ $445,497
Liabilities
Deferred Revenue-$466,500-
Accounts Payable and Accrued Expenses$118,089$441,290▲ $323,201
Total Liabilities$118,089$907,790▲ $789,701
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$668,458$910,526▲ $242,068
Net Assets With Donor Restrictions$1,132,312$546,040▼ $586,272
Total Net Assets Fund Balance$1,800,770$1,456,566▼ $344,204
Total Liabilities and Net Assets / Fund Balance$1,918,859$2,364,356▲ $445,497

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0--
Equipment$59,702$16,283-
Other Securities$319,835--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kyla PowellPresidentFT$309,000$46,350$355,350
Jamie HuffEmployeeFT$176,800$27,520$204,320

Board Members and Trustees

NameTitle
Melissa BrownVice Chair
Alex HawthorneDirector
Allen KirshDirector
Anne SaxonDirector
Chris GuthDirector
Crystal ClarkDirector
D Michael FoulkesDirector
David BarrettDirector
David MoyerDirector
David ToppDirector
Donna KaylorDirector
Douglas ShinDirector
Flo KahnDirector
Ginamarie AlvinoDirector
Jeanne WalkerDirector
Jeff SaulsDirector
John R LarlowDirector
John SebreeDirector
Joseph GregorichDirector
Juanita MartinezDirector
Julieanna AnastassatosDirector
Kevin MckinleyDirector
Kim UdovicDirector
Lincoln TomlinDirector
Marcus RaynerDirector
Mark KrausseDirector
Mark SektnanDirector
Michele BaladyDirector
Nathan MorrisDirector
Nicole BarrancoDirector
Randy MckeeDirector
Richard PikeDirector
Sarah BootDirector
Tammy VelasquezDirector
Thomas LawsonDirector
Victoria KidmanDirector
Zhanna BulkinaDirector
Joe ManeroSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,984,443
Program Service Revenue
$14,400
Investment Income
$0
Other Revenue
$7,927
All Other Contributions
$1,984,443
Change in Net Assets
$-60,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,139,462
Salaries, Compensation, and Employee Benefits$928,012
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$92,311$835,701-$928,012
Fees for Services Other$78,731$712,761-$791,492
Occupancy$9,502$86,019-$95,521
Conferences and Meetings$8,693$78,693-$87,386
Travel$3,099$28,065-$31,164
Office Expenses$2,579$23,355-$25,934
Information Technology$2,091$18,928-$21,019
Depreciation Depletion$1,631$14,770-$16,401
Other Expenses$77$697-$774
All Other Expenses$62$564-$626
Total Functional Expenses$205,654$1,861,820$0$2,067,474
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$162,077
Total Nondeductible Lobbying and Political Cost$162,077
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 6

“The organization has members.”

Form 990, Part VI, Section B, Line 11B

“The organization provides the authority to the president with the management and oversight of the tax return once the audit committee has approved the financial statement audit.”

Form 990, Part VI, Section B, Line 12C

“The organization reviews the conflict of interest policy annually and when electing board members or officers ensures that it does not violate the policy.”

Form 990, Part VI, Section B, Line 15

“The president's compensation is determined by the executive committee annually. There is a committee who looks at similar organziations and executive level compensation and then puts forth the recommendation for the annual compensation. The board also determines annually if any bonus shall be given based on performance and on the financial health of the organization.”

Form 990, Part VI, Section C, Line 19

“The organization provides any document to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Civil Justice Association of California
EIN
94-2565764
Phone
9164434900
Address
1201 K STREET 1990, SACRAMENTO, CA 95814

Signing Officer

Name
Kyla Powell
Title
President
Phone
9164434900
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kyla Powell
Formed
1979
Legal Domicile
CA
Voting Board Members
41
Independent Board Members
41
Employees
0
Volunteers
0

Preparer

Firm
Alison Turner & Associates Inc
Address
2100 NORTHROP AVENUE, SACRAMENTO, CA 95825
Preparer
Alison Turner
Phone
9168731492
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional services: program service expenses 78,731. Management and general expenses 712,761. Fundraising expenses 0. Total expenses 791,492.”

Financial Statement Notes

PART X, LINE 2:

“The association has applied the accounting principles related to accounting for uncertainity in income taxes and has determined there is no material impact on the combined financial statements. With some exceptions, the association is no longer subject to u.s. Federal and state income tax examinations by tax authorities for any years prior to 2010.”

Raw XML AppendixShowing 400 of 638 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0441290
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CIVIL JUSTICE ASSOCIATION OF CALIFORNIA WORKS TO REDUCE EXCESSIVE AND UNWARRANTED LITIGATION
IRS990/AllOtherContributionsAmt01984443
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0564
IRS990/AllOtherExpensesGrp/ProgramServicesAmt062
IRS990/AllOtherExpensesGrp/TotalAmt0626
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/PersonNm0KYLA POWELL
IRS990/BooksInCareOfDetail/PhoneNum09164434900
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01201 K STREET SUITE 1990
IRS990/BooksInCareOfDetail/USAddress/CityNm0SACRAMENTO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095814
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IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01139462
IRS990/CYOtherRevenueAmt07927
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IRS990/CYRevenuesLessExpensesAmt0-60704
IRS990/CYSalariesCompEmpBnftPaidAmt0928012
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt014770
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IRS990/DepreciationDepletionGrp/TotalAmt016401
IRS990/Desc0OVERALL PROGRAM SERVICES FALL INTO FOUR MAJOR AREAS: APPELLATE, LEGISLATIVE, RESEARCH, AND COMMUNICATION. ACTIVITIES INCLUDE LEGAL RESEARCH AND AMICUS BRIEF SUBMISSION RELATED TO LIABILITY AND CIVIL PROCEDURES ISSUES; ANALYSIS AND DEVELOPMENT OF LEGISLATIVE PROPOSALS IN ORDER TO INFORM ASSOCIATION MEMBERS, THE PUBLIC, AND POLICY MAKERS ON THE EFFECT OF PROPOSED LEGISLATION ON THE GOAL OF IMPROVING THE CIVIL JUSTICE SYSTEM; RESEARCH ON THE ECONOMIC AND JUDICIAL SYSTEM IMPACT OF STATUTES AND CASE DECISIONS; INFORMING THE PUBLIC ON THE IMPORTANCE OF A FAIR CIVIL JUSTICE SYSTEM.
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IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0205654
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IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0712761
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IRS990/FeesForServicesOtherGrp/TotalAmt0791492
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IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28VICE CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt35DIRECTOR
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