Judicial Process Commission INC FY2023 filing

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Judicial Process Commission (jpc) provides support services to returning citizens. Jpc educates and advocates for changes to the justice system.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$46K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $30K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$46K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $64K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$60K
36% of total assets
Looks good: liabilities are 36% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 9 voting members
Looks good: 6 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$370K
+30% vs prior year
Spent
$329K
To programs
86%
Net assets
$108K
By yearFY2020–FY2024
Revenue
$370K
FY2023▲ +30%
Tap a bar for its year
Revenue by fiscal year
FY2020$346K
FY2021$297K
FY2022$283K
FY2023$370K
FY2024$352K
Expenses
$329K
FY2023▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$249K
FY2021$293K
FY2022$345K
FY2023$329K
FY2024$283K
Net assets
$108K
FY2023▲ +62%
Tap a bar for its year
Net assets by fiscal year
FY2020$124K
FY2021$128K
FY2022$66K
FY2023$108K
FY2024$177K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1992.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $281K Management & general 11% · $35K Fundraising 4% · $13K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990; $46K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$45,760Pt VII · Sec A
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Shermond Johnson-Reid’s $55K as Executive Dir. is at the 31st percentile of top reported officer pay among 1404 $100K–1M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Shermond Johnson-Reid$55,000$45,760$5,060——
Susan Porter——$36,826$31,536$30,323

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Judicial Process Commission INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports returning citizens and advocates for justice system reform.

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3 programs · $268K · in their own filed words · FY2023
01

Legal Action Project/Women's Legal Action Project

The following support services are variously provided to low income participants enroled in lap or womens's lap : fingerprinting and rap sheets, rap sheet summary and review, applications for a certification of rehabilitation, education about nys ex-offender employments rights and referral to lawny for advocacy.

$151Kprogram expense
02

New Journey

Support services for high and moderately high risk mothers, pregnant or with children age 12 and underr, exiting the monroe correctional facility

$84Kprogram expense
03

Faith Community Adjult Mentoring

Each year mentors are recruited, trained and supported as they mentor. These trainings are offered each year in september, january MLK day and april. MENTOR/MENTEE matches were made for women and men exiting the monroe correctional facility. A re-entry information and support group for men is offered at the monroe correctional facility.

$34Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 6 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$370K
Ln 12
Gifts and grantsLn 1h$370K
Investment incomeLn 3$38
Money outPt IX
$329K
Ln 25
Programscol B$281K
Managementcol C$35K
Fundraisingcol D$13K
Owns and owesPt X
$108K
net assets · Ln 32
Cash and savingsLn 1–2$160K
Total assetsLn 16$168K
LiabilitiesLn 26$60K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$370K
Investment incomeLn 3$38
Gains on assetsLn 7$0
Total revenueLn 12$370K
Assets in detailPt X, end of year
CashLn 1$160K
Cash and savings togetherLn 1–2$160K
Land, buildings, equipmentLn 10c$8K
Total assetsLn 16$168K
LiabilitiesLn 26$60K
Net assetsLn 32$108K
OperationsPt I, VI
EmployeesI 57
VolunteersI 6146
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$139K$160K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$4K$8K
Total assetsLn 16$142K$168K
LiabilitiesLn 26$76K$60K
Net assetsLn 32$66K$108K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$46K$32K$9K$5K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$126K$126K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$15K$14K$905$302
Management feesLn 11a$13K$427$13K$61
Legal feesLn 11b$47K$47K
Accounting feesLn 11c$6K$6K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$6K$6K
Advertising and promotionLn 12$0
Office expensesLn 13$6K$4K$2K$483
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$7K$6K$1K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$3K$2K$257$257
Other expenses (24a–d)Ln 24$51K$50K$652$473
All other expensesLn 24e$0
Total functional expensesLn 25$329K$281K$35K$13K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 11, 2025 $352K$283K$69K$177K 990 PDF
FY2023 ViewingFiled with the IRS Nov 8, 2024 $370K$329K$41K$108K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $283K$345K−$62K$66K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $297K$293K$4K$128K 990 PDF
FY2020Filed with the IRS Sep 20, 2021 $346K$249K$97K$124K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $369,754 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $284,088$369,716
I-9 Program service revenue$0
I-10 Investment income$38
I-11 Other revenuePrior year −$625$0
I-12 Total revenuePrior year $283,463$369,754
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $190,244$187,092
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $154,770$141,489
I-18 Total expensesPrior year $345,014$328,581
I-19 Revenue less expensesPrior year −$61,551$41,173
Part VI · Governance 6 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $369,754 across 8 lines filed
VIII-1f All other contributions, gifts and grants$369,716
VIII-1h Total contributions, gifts and grants$369,716
VIII-3 Investment incomeRelated to mission $38$38
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $38$369,754
Part IX · Statement of functional expenses $328,581 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $32,032 · Management $9,152 · Fundraising $4,576$45,760
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $126,243$126,243
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $13,882 · Management $905 · Fundraising $302$15,089
IX-11a Management feesPrograms $427 · Management $12,657 · Fundraising $61$13,145
IX-11b Legal feesPrograms $46,880$46,880
IX-11c Accounting feesManagement $6,328$6,328
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesFundraising $6,360$6,360
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $4,003 · Management $1,608 · Fundraising $483$6,094
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $5,977 · Management $1,400$7,377
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $1,618$1,618
IX-23 InsurancePrograms $2,053 · Management $257 · Fundraising $257$2,567
IX-24 Other expenses (24a–d)Programs $49,995 · Management $652 · Fundraising $473$51,120
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $281,492 · Management $34,577 · Fundraising $12,512$328,581
Part X · Balance sheet $168,010 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $138,593$160,377
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $3,594$7,633
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $142,187$168,010
X-19 Deferred revenueStart of year $75,000$60,500
X-26 Total liabilitiesStart of year $75,850$60,500
X-27 Net assets without donor restrictionsStart of year $59,752$61,186
X-28 Net assets with donor restrictionsStart of year $6,585$46,324
X-32 Total net assets or fund balancesStart of year $66,337$107,510
X-33 Total liabilities and net assetsStart of year $142,187$168,010
Part XI · Reconciliation of net assets $107,510 net assets at year end
XI-1 Total revenue$369,754
XI-2 Total expenses$328,581
XI-3 Revenue less expenses$41,173
XI-4 Net assets at start of year$66,337
XI-10 Net assets at end of year$107,510

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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