Civic Intelligence

Criminal Justice Legal Foundation

990 • Fiscal year 2014 • EIN 94-2798865

Aug 01, 2013 to Jul 31, 2014 • Filed on Dec 16, 2014

2131 L Street95816

(916) 446-0345

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

19th percentile

0.01x

Higher debt load relative to revenue than 19% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

13th percentile

-21%

Higher net margin than 13% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

85th percentile

$157,087

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 29.4% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

16th percentile

-6.9%

Faster asset growth than 16% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$1,112,761

Down $82,636 (-6.9%) from 2013

Net Assets

Down

$1,108,083

Down $83,568 (-7.0%) from 2013

Liabilities

Up

$4,678

Up $932 (+25%) from 2013

Revenue

$534,651

No earlier filing loaded for comparison.

Expenses

Up

$648,963

Up $52,287 (+8.8%) from 2013

Net Income

-$114,312

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.

$6.0M$4.0M$2.0M$0Assets 2011: $1,148,005Liabilities 2011: $18,425Net Assets 2011: $1,129,5802011Assets 2012: $1,203,006Liabilities 2012: $4,139Net Assets 2012: $1,198,8672012Assets 2013: $1,195,397Liabilities 2013: $3,746Net Assets 2013: $1,191,6512013Assets 2014: $1,112,761Liabilities 2014: $4,678Net Assets 2014: $1,108,0832014Assets 2015: $2,186,429Liabilities 2015: $14,039Net Assets 2015: $2,172,3902015Assets 2016: $1,999,979Liabilities 2016: $16,427Net Assets 2016: $1,983,5522016Assets 2017: $2,082,803Liabilities 2017: $2,343Net Assets 2017: $2,080,4602017Assets 2018: $2,203,159Liabilities 2018: $21,312Net Assets 2018: $2,181,8472018Assets 2019: $2,184,631Liabilities 2019: $2,680Net Assets 2019: $2,181,9512019Assets 2020: $2,306,322Liabilities 2020: $11,573Net Assets 2020: $2,294,7492020Assets 2021: $3,012,759Liabilities 2021: $15,801Net Assets 2021: $2,996,9582021Assets 2022: $2,907,845Liabilities 2022: $10,656Net Assets 2022: $2,897,1892022Assets 2023: $3,007,636Liabilities 2023: $12,777Net Assets 2023: $2,994,8592023Assets 2024: $3,991,656Liabilities 2024: $9,586Net Assets 2024: $3,982,0702024Assets 2025: $4,550,589Liabilities 2025: $5,740Net Assets 2025: $4,544,8492025

Highlighted filing

2014

Assets$1,112,761
Liabilities$4,678
Net Assets$1,108,083

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $619,5792011Expenses 2012: $610,6832012Expenses 2013: $596,6762013Revenue 2014: $534,651Expenses 2014: $648,963Net Income 2014: -$114,3122014Revenue 2015: $1,635,501Expenses 2015: $622,189Net Income 2015: $1,013,3122015Revenue 2016: $438,102Expenses 2016: $651,574Net Income 2016: -$213,4722016Revenue 2017: $604,920Expenses 2017: $670,483Net Income 2017: -$65,5632017Revenue 2018: $596,887Expenses 2018: $683,276Net Income 2018: -$86,3892018Revenue 2019: $652,690Expenses 2019: $683,193Net Income 2019: -$30,5032019Revenue 2020: $636,133Expenses 2020: $603,307Net Income 2020: $32,8262020Revenue 2021: $944,043Expenses 2021: $676,276Net Income 2021: $267,7672021Revenue 2022: $942,686Expenses 2022: $720,333Net Income 2022: $222,3532022Revenue 2023: $661,380Expenses 2023: $759,243Net Income 2023: -$97,8632023Revenue 2024: $1,493,394Expenses 2024: $682,986Net Income 2024: $810,4082024Revenue 2025: $1,291,124Expenses 2025: $699,857Net Income 2025: $591,2672025

Highlighted filing

2014

Revenue$534,651
Expenses$648,963
Net Income-$114,312
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Dec 16, 2014
Return Version
2013v3.1
Gross Receipts
$667,521
Mission and Program Overview

Mission

The only public interest law foundation in America that defends the rights of crime victims and law enforcement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$785,004$740,938▼ $44,066
Land, Buildings, and Equipment, Net$214,102$206,268▼ $7,834
Cash and Non-Interest-Bearing Accounts$87,190$99,005▲ $11,815
Pledges and Grants Receivable$98,520$49,505▼ $49,015
Prepaid Expenses and Deferred Charges$10,581$17,045▲ $6,464
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,195,397$1,112,761▼ $82,636
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,746$4,678▲ $932
Total Liabilities$3,746$4,678▲ $932
Net Assets / Fund Balance
Unrestricted Net Assets$680,278$596,710▼ $83,568
Permanently Rstr Net Assets$511,373$511,373→ $0
Total Net Assets Fund Balance$1,191,651$1,108,083▼ $83,568
Total Liabilities and Net Assets / Fund Balance$1,195,397$1,112,761▼ $82,636

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$97,416$296,144$393,560
Other Land Buildings$11,352$132,633$143,985
Land$97,500-$97,500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$785,004-▲ $116,268$160,333$740,939
2012$717,285-▲ $181,749$114,030$785,004
2011$684,643-▲ $46,018$13,376$717,285
2010$576,404-▲ $120,661$12,422$684,643
2009$510,746-▲ $77,079$11,421$576,404
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike RushfordPresidentFT$140,008$17,079$157,087
Kent ScheideggerLegal DirectorFT$135,004$15,465$150,469

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$449,124
Program Service Revenue
$0
Investment Income
$85,527
Other Revenue
$0
All Other Contributions
$449,124
Change in Net Assets
$-114,312

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$28,061Nyse
Total Noncash Contributions3$28,061-

Audited Revenue Reconciliation

Revenue per Audited Statements
$534,651
Revenue Not Reported on Form 990
$30,744
Total Revenue per Audited Statements
$565,395
Total Revenue per Form 990
$534,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$498,518
Other Expenses$150,445
Total Fundraising Expense$130,419
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$228,359$15,202$30,455$274,016
Current Officers, Directors, Trustees, and Key Employees$72,504$36,252$36,252$145,008
Other Employee Benefits$25,094$3,884$6,871$35,849
Payroll Taxes$21,242$3,633$4,710$29,585
Depreciation Depletion$7,376$3,479$3,479$14,334
Pension Plan Contributions$10,804$1,304$1,952$14,060
Occupancy$7,872$3,036$3,036$13,944
Fees for Services Accounting-$13,395-$13,395
Travel$5,934$2,967$2,967$11,868
Office Expenses$4,479$2,240$2,240$8,959
Insurance$4,489$1,376$1,376$7,241
Other Expenses$2,176$726$1,934$4,836
All Other Expenses$3,188$394$253$3,835
Total Functional Expenses$426,127$92,417$130,419$648,963

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$648,963
Total Expenses per Audited Statements$648,963
Total Expenses per Form 990$648,963
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-
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
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, Line 1A: Explanation of Delegated Broad Authority to Committee

There were 15 voting members of the board during the year.

Form 990, Part VI, Line 11B: Form 990 Review Process

Director reviews 990 prior to filing

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

This organization has few outside contractors therefore, they are able to review all new contracts as they may enter into it, to be assured it is not with an entity that any of their Board or employees have an interest in.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

At least annually, the Board reviews salaries and benefits paid to all employees (including officers and key employees), and votes on bonuses or salary increases accordingly.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

At least annually, the Board reviews salaries and benefits paid to all employees (including officers and key employees), and votes on bonuses or salary increases accordingly.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, policies and financial statements may be viewed upon request at the Foundation's office located at 2131 L Street, Sacramento, California.

Filing and Contact Details

Filer

EIN
94-2798865
Phone
9164460345

Signing Officer

Name
Michael Rushford
Title
President
Signed
2014-12-16
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
14
Employees
7
Volunteers
14

Preparer

Preparer
Susan Kieser CPA
Phone
9169294174
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - Public interest law firm: Attachment of legal cases participated in during the year. Rulings favoring the Foundations positions are listed as WINS and unfavorable rulings are LOSSES. Rulings which have left the issue unsettled are DRAWS:Hall v. Florida: 5/27/14. WIN U. S. Supreme Court decision announcing that, when determining the IQ of a murder defendant who claims he is ineligible for the death penalty because he is mentally retarded, states should not use a rigid cutoff score that does not account for a margin of error. The case involved a murderer's claim that the IQ requirement for mental retardation should be expanded from a score of below 70 to a range of 67 to 75. In 1981, Freddie Lee Hall, and an accomplice, kidnapped a 21-year-old pregnant woman from a grocery store parking lot and drove her into the woods where she was raped, beaten, and shot to death. After two decades of appeals upholding Halls conviction and sentence, the Supreme Court decided in another case that executing the mentally retarded was unconstitutional. At that time, the Florida Legislature had already adopted a nationally accepted standard, which included an IQ below 70 to qualify. Hall, whose lowest IQ score was 71, asked the Supreme Court to broaden the range to include him. When the Supreme Court agreed to hear Halls appeal, CJLF accepted the Florida Attorney Generals request to join the case. CJLF argued that standards for mental retardation should be left up to the states. Otherwise, well-deserved sentences for clearly guilty murderers will be held up for years as these issues are endlessly reviewed.People v. Moffett: 5/5/14. DRAW California Supreme Court ruling that a California law, which allows murderers between the ages of 16 and 18 years old to be eligible for a sentence of life without the possibility of parole (LWOP), does not violate the U. S. Supreme Courts June 2012 decision in Miller v. Alabama. The case involves a criminal (a few days short of his 18th birthday) who committed an armed robbery along with an accomplice. During their attempted escape, the accomplice shot and killed a police officer. Andrew Moffett was convicted of the murder of Officer Larry Lasater, which is a death penalty offense for murderers over 18. Because of his age, he received a sentence of LWOP. During sentencing, the judge noted that she was exercising her discretion to give this sentence, rather than life with parole, due to the circumstances of the crime. While Moffetts case was on appeal, the U. S. Supreme Court, in Miller v. Alabama, abolished mandatory LWOP for murderers under 18. The state Court of Appeals overturned Moffetts sentence announcing that it violated the spirit of Miller. When the California Supreme Court agreed to hear the states appeal, CJLF filed an amicus curiae brief on behalf of Officer Lasaters wife, mother, and brother arguing to reinstate Moffetts sentence. The brief noted that the Miller ruling bars mandatory LWOP for murderers under the age of 18, while California law gives judges sentencing discretion. The state Supreme Court agreed, but due to Millers expanded factors that must be considered at sentencing, Moffetts case was sent back to the original trial judge for re-sentencing.White v. Woodall: 4/23/14. WIN A 6-3 U. S. Supreme Court decision to reverse a 2012 federal appeals court ruling which had improperly held the murderer's death sentence unconstitutional. Undisputed evidence, including a DNA match, proved that on the evening of January 25, 1997, Woodall kidnapped high school cheerleader Sarah Hansen from a convenience store and took her to a nearby lake where he raped and beat her before slitting her throat. After Woodall pled guilty to the crimes, the sentencing jury heard testimony from 14 witnesses supporting a life sentence, but Woodall did not take the stand. Following his conviction and sentence, Woodall won a federal court ruling overturning his death sentence, announcing that the judge had viol

Financial Statement Notes

Part X : FIN48 Footnote

The Foundation's audit included a FIN 48 footnote, which stated that the organization did not have a liability for uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Jerry Epstein
IRS990/Form990PartVIISectionAGrp/PersonNm2Samuel Kahn
IRS990/Form990PartVIISectionAGrp/PersonNm3Joseph F Alibrandi
IRS990/Form990PartVIISectionAGrp/PersonNm4Michael H Horner
IRS990/Form990PartVIISectionAGrp/PersonNm5William Bloomfield
IRS990/Form990PartVIISectionAGrp/PersonNm6William A Shaw
IRS990/Form990PartVIISectionAGrp/PersonNm7Hon Pete Wilson
IRS990/Form990PartVIISectionAGrp/PersonNm8Faye Battiste Otto
IRS990/Form990PartVIISectionAGrp/PersonNm9Rick Richmond
IRS990/Form990PartVIISectionAGrp/PersonNm10Dr Robert Sinskey
IRS990/Form990PartVIISectionAGrp/PersonNm11Terence Smith
IRS990/Form990PartVIISectionAGrp/PersonNm12Gino Roncelli
IRS990/Form990PartVIISectionAGrp/PersonNm13Ted G Westerman
IRS990/Form990PartVIISectionAGrp/PersonNm14Mary J Rudolph
IRS990/Form990PartVIISectionAGrp/PersonNm15Kent Scheidegger
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary/Treas
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
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IRS990/ProgSrvcAccomActy3Grp/Desc0To provide the news media with timely and scholarly responses to claims made by anti-law enforcement advocates, and conduct and disseminate scholarly studies identifying programs and policies which improve the effectiveness of law enforcement and enhance public safety.
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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.$4.55$0.01$4.54$1.29$0.70$0.59
2024Detailed filing. Detailed filing data is available for this year.$3.99$0.01$3.98$1.49$0.68$0.81
2023Detailed filing. Detailed filing data is available for this year.$3.01$0.01$2.99$0.66$0.76$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.91$0.01$2.90$0.94$0.72$0.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.01$0.02$3.00$0.94$0.68$0.27
2020Detailed filing. Detailed filing data is available for this year.$2.31$0.01$2.29$0.64$0.60$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.18$0.00$2.18$0.65$0.68$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.20$0.02$2.18$0.60$0.68$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.60$0.67$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.02$1.98$0.44$0.65$0.21
2015Detailed filing. Detailed filing data is available for this year.$2.19$0.01$2.17$1.64$0.62$1.01
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.53$0.65$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.19$0.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.02$1.13$0.62