Justice Systems Partners FY2022 filing

Tax-deductible

South Easton, MA501(c)(3)Civil Rights & AdvocacyEIN 46-5733688Revenue $4.5M in FY2022

On file with the IRSjusticesystempartners.orgPo Box 970, 02375-0970 · South Easton, MATax-exempt since Jul 2014Publicly supported charity — 170(b)(1)(A)(vi)

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Justice system Partners is organized with a mission of changing Justice Systems to be more equitable, effective, and humane.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$1.3M 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

FY2022 · 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
3 of 5
filings with a surplus
Average surplus $104K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.3M
to officers and key staff · 31% of spending
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $2.5M
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.0M
61% of total assets
Fine: liabilities are 61% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.5M
+72% vs prior year
Spent
$4.1M
To programs
85%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$4.5M
FY2022▲ +72%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.8M
FY2021$2.6M
FY2022$4.5M
FY2023$5.3M
FY2024$5.5M
Expenses
$4.1M
FY2022▲ +95%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.0M
FY2021$2.1M
FY2022$4.1M
FY2023$5.3M
FY2024$5.8M
Net assets
$1.3M
FY2022▲ +45%
Tap a bar for its year
Net assets by fiscal year
FY2020$386K
FY2021$907K
FY2022$1.3M
FY2023$1.3M
FY2024$1.1M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 Jul 2014.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $3.4M Management & general 15% · $613K

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

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Who runs it and what they're paid

12 people listed on the 990; $1.3M paid to officers and key staff.

Part VII, Section A · reportable compensation
Principal
$253,620Pt VII · Sec A
Treasurer
$243,000Pt VII · Sec A
$220,000Pt VII · Sec A
Senior Assoc
$140,595Pt VII · Sec A
Senior Assoc
$113,333Pt VII · Sec A
Senior Assoc
$113,333Pt VII · Sec A
Principal (f
$107,333Pt VII · Sec A
$85,235Pt VII · Sec A

Brian Lovins’s $285K as President is at the 94th percentile of top reported officer pay among 797 $1–10M civil rights & advocacy 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Brian Lovins$284,586$252,495$253,620$211,300$213,234
Kate Florio$255,150$243,000$220,000$163,296$168,948
Lore Joplin—$243,000$243,000$218,700$226,270
Zachary Dal Pra——$85,235$207,157$233,813
Shannon Magnuson$157,500$145,125$113,333——
Kevin Kuehmeier$155,006$147,625$140,595$120,304—
Tameka Williams$153,797————
Rachel Goldstein$132,388————

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.

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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

Transforms justice systems to be more equitable, effective, and humane.

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Provided by the organization

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3 programs · $1.4M · in their own filed words · FY2022
01

Providing support for the planning, design, and implementation of the john d. And cathenine t. Macarthur foundation criminal justice reform initiative, the safety and justice challenge.

$832Kprogram expense
02

Conducting a research study to provide greater understanding of the impact prosecutors have on probation revocations with support from arnold ventures / laura and john arnold foundation.

$343Kprogram expense
03

Technical assistance and consultation for the planning and implementation the pretrial fairness act in cook county, illinois, with support from cook county justice advisory council.

$255Kprogram 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 4 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$4.5M
Ln 12
Gifts and grantsLn 1h$3.1M
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$3K
Money outPt IX
$4.1M
Ln 25
Programscol B$3.4M
Managementcol C$613K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$2.7M
Total assetsLn 16$3.3M
LiabilitiesLn 26$2.0M
PeoplePt VI, VII
12
listed · VII A
PaidVII A8
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.1M
Government grantsLn 1e$699K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$3K
Total revenueLn 12$4.5M
Assets in detailPt X, end of year
CashLn 1$239K
SavingsLn 2$2.5M
Cash and savings togetherLn 1–2$2.7M
InvestmentsLn 11–13$252K
Total assetsLn 16$3.3M
LiabilitiesLn 26$2.0M
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 510
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 FY22End FY22
Cash and savingsLn 1–2$2.0M$2.7M
InvestmentsLn 11–13$250K$252K
Total assetsLn 16$2.5M$3.3M
LiabilitiesLn 26$1.6M$2.0M
Net assetsLn 32$907K$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$328K$110K$218K
Other salaries and wagesLn 7$2.0M$1.9M$87K
Pension plan contributionsLn 8$69K$57K$12K
Other employee benefitsLn 9$107K$98K$9K
Payroll taxesLn 10$170K$151K$19K
Legal feesLn 11b$387$387
Accounting feesLn 11c$27K$27K
Other fees for servicesLn 11g$874K$848K$26K
Advertising and promotionLn 12$175$175
Office expensesLn 13$127K$32K$95K
Information technologyLn 14$60K$43K$17K
TravelLn 17$238K$185K$53K
InterestLn 20$10K$10K
InsuranceLn 23$24K$24K
Other expenses (24a–d)Ln 24$44K$28K$16K
Total functional expensesLn 25$4.1M$3.4M$613K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $5.5M$5.8M−$263K$1.1M 990 PDF
FY2023 $5.3M$5.3M$7K$1.3M 990 PDF
FY2022 Viewing $4.5M$4.1M$406K$1.3M 990 PDF
FY2021 $2.6M$2.1M$521K$907K 990 PDF
FY2020 $1.8M$2.0M−$151K$386K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $4,461,738 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,773,964$3,053,342
I-9 Program service revenuePrior year $826,081$1,405,459
I-10 Investment incomePrior year $394$2,937
I-11 Other revenue$0
I-12 Total revenuePrior year $2,600,439$4,461,738
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,632,247$2,650,344
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $447,679$1,405,089
I-18 Total expensesPrior year $2,079,926$4,055,433
I-19 Revenue less expensesPrior year $520,513$406,305
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
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 $4,461,738 across 6 lines filed
VIII-1e Government grants$698,631
VIII-1f All other contributions, gifts and grants$2,354,711
VIII-1h Total contributions, gifts and grants$3,053,342
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,405,459$1,405,459
VIII-3 Investment incomeExcluded from tax $2,937$2,937
VIII-12 Total revenueRelated to mission $1,405,459 · Excluded from tax $2,937$4,461,738
Part IX · Statement of functional expenses $4,055,433 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $109,769 · Management $217,746$327,515
IX-7 Other salaries and wagesPrograms $1,890,710 · Management $87,051$1,977,761
IX-8 Pension plan contributionsPrograms $57,054 · Management $11,853$68,907
IX-9 Other employee benefitsPrograms $97,798 · Management $8,748$106,546
IX-10 Payroll taxesPrograms $150,731 · Management $18,884$169,615
IX-11b Legal feesManagement $387$387
IX-11c Accounting feesManagement $26,804$26,804
IX-11g Other fees for servicesPrograms $847,719 · Management $26,149$873,868
IX-12 Advertising and promotionPrograms $175$175
IX-13 Office expensesPrograms $31,625 · Management $95,084$126,709
IX-14 Information technologyPrograms $42,915 · Management $17,195$60,110
IX-17 TravelPrograms $185,432 · Management $52,987$238,419
IX-20 InterestManagement $10,011$10,011
IX-23 InsuranceManagement $24,396$24,396
IX-24 Other expenses (24a–d)Programs $28,469 · Management $15,741$44,210
IX-25 Total functional expensesPrograms $3,442,397 · Management $613,036 · Fundraising $0$4,055,433
Part X · Balance sheet $3,324,326 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $150,808$238,786
X-2 Savings and temporary cash investmentsStart of year $1,838,694$2,503,820
X-4 Accounts receivableStart of year $271,050$329,633
X-11 Publicly traded securitiesStart of year $250,087$252,087
X-16 Total assetsStart of year $2,510,639$3,324,326
X-17 Accounts payable and accrued expensesStart of year $70,818$181,042
X-25 Other liabilitiesStart of year $1,533,053$1,830,211
X-26 Total liabilitiesStart of year $1,603,871$2,011,253
X-27 Net assets without donor restrictionsStart of year $906,768$1,313,073
X-32 Total net assets or fund balancesStart of year $906,768$1,313,073
X-33 Total liabilities and net assetsStart of year $2,510,639$3,324,326
Part XI · Reconciliation of net assets $1,313,073 net assets at year end
XI-1 Total revenue$4,461,738
XI-2 Total expenses$4,055,433
XI-3 Revenue less expenses$406,305
XI-4 Net assets at start of year$906,768
XI-10 Net assets at end of year$1,313,073

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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