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Comprehensive Juvenile Services INC FY2023 filing

Tax-deductible

Fort Smith, AR501(c)(3)Human Services EIN 71-0482722Revenue $2.2M in FY2023

On file with the IRScjsinc.org1606 S J St, 72901-5135 · Fort Smith, ARTax-exempt since Sep 1979Publicly supported charity — 170(b)(1)(A)(vi)

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To professionally serve the needs of troubled youth and their families in the community and in the least restrictive environment by providing a variety of Services that will: promote family reunification, reduce family conflict, prevent Juvenile delinquency, and prevent a youth's entry or further advancement into the Juvenile justice system.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$97K 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $13K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$97K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $37K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$122K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
22
of 22 voting members
Looks good: 22 of 22 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.2M
+2% vs prior year
Spent
$2.3M
To programs
80%
Net assets
$715K
By yearFY2021–FY2025
Revenue
$2.2M
FY2023▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.1M
FY2022$2.2M
FY2023$2.2M
FY2024$2.2M
FY2025$2.3M
Expenses
$2.3M
FY2023▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2021$2.0M
FY2022$2.4M
FY2023$2.3M
FY2024$2.2M
FY2025$2.2M
Net assets
$715K
FY2023▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2021$970K
FY2022$788K
FY2023$715K
FY2024$711K
FY2025$810K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1979.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $1.9M Management & general 20% · $453K

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

24 people listed on the 990; $97K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Janice Justice
Executive Director
$60,063Pt VII · Sec A
Belinda Scott
Assistant Director
$37,276Pt VII · Sec A
Jeannette Falkner
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Ray Gack
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Aubrey Barr
Director
$0Pt VII · Sec A

Janice Justice’s $64K as Executive Director is at the 8th percentile of top reported officer pay among 3869 $1–10M human services 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Janice Justice$63,942$63,663$60,063$59,921$57,848
Belinda Scott—$37,276$37,276$55,407$55,481
Tammy Roper$27,955————

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 15aNo

Programs and updates

Helps troubled youth and families reunite, reduce conflict, and avoid the justice system.

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Provided by the organization

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3 programs · $1.6M · in their own filed words · FY2022
01

Intervention and Prevention Program

To provide a variety of community based services to prevent delinquent or at-risk youth from entering or re-entering the juvenile justice system and to prevent a youth's commitment to the arkansas division of youth services due to acts of juvenile delinquency.

$1.3Mprogram expense
02

Runaway and Homeless Youth

To provide emergency shelter to approximately 109 youth who are runaway and homeless, delinquent, or at risk of being runaway, homeless or delinquent

$164Kprogram expense
03

Residential Family Style Care

To provide a long term, 6 to 9 months, of residential family style care to youth, age 10 to 18, who are in need of residential family style care due to episodes of family conflict, acts ofrunaway and homelessness and documented cases of juvenile court involvement due to acts of delinquency and family in need of services (fins).

$80Kprogram 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 · FY2025
Windgate Charitable TrustFY2025$37K
Total grants receivedfrom 1 funder$37K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.2M
Ln 12
Gifts and grantsLn 1h$2.2M
Investment incomeLn 3$3K
Money outPt IX
$2.3M
Ln 25
Programscol B$1.9M
Managementcol C$453K
Owns and owesPt X
$715K
net assets · Ln 32
Cash and savingsLn 1–2$610K
Total assetsLn 16$837K
LiabilitiesLn 26$122K
PeoplePt VI, VII
24
listed · VII A
PaidVII A2
Voting boardVI 1a22
IndependentVI 1b22
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.2M
Government grantsLn 1e$2.1M
Investment incomeLn 3$3K
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
CashLn 1$192K
SavingsLn 2$417K
Cash and savings togetherLn 1–2$610K
Land, buildings, equipmentLn 10c$38K
Total assetsLn 16$837K
LiabilitiesLn 26$122K
Net assetsLn 32$715K
OperationsPt I, VI
EmployeesI 550
VolunteersI 632
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
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$742K$610K
Land, buildings, equipmentLn 10c$39K$38K
Total assetsLn 16$897K$837K
LiabilitiesLn 26$109K$122K
Net assetsLn 32$788K$715K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$145K$145K
Pay of disqualified personsLn 6$1.3M$1.1M$168K
Pension plan contributionsLn 8$74K$67K$7K
Other employee benefitsLn 9$140K$126K$14K
Payroll taxesLn 10$96K$78K$18K
Accounting feesLn 11c$21K$21K
Other fees for servicesLn 11g$99K$99K$67
Advertising and promotionLn 12$729$529$200
Office expensesLn 13$125K$91K$35K
OccupancyLn 16$80K$75K$5K
TravelLn 17$51K$49K$2K
Conferences, conventions and meetingsLn 19$1K$859$177
Depreciation, depletion and amortizationLn 22$17K$17K
InsuranceLn 23$54K$25K$29K
Other expenses (24a–d)Ln 24$106K$97K$8K
Total functional expensesLn 25$2.3M$1.9M$453K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.3M$2.2M$99K$810K 990 PDF
FY2024 $2.2M$2.2M−$4K$711K 990 PDF
FY2023 Viewing $2.2M$2.3M−$74K$715K 990 PDF
FY2022 $2.2M$2.4M−$181K$788K 990 PDF
FY2021 $2.1M$2.0M$95K$970K 990 PDF

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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 $2,232,455 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,191,159$2,228,987
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,212$3,468
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,192,371$2,232,455
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,649,740$1,750,600
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $723,959$555,530
I-18 Total expensesPrior year $2,373,699$2,306,130
I-19 Revenue less expensesPrior year −$181,328−$73,675
Part VI · Governance 22 of 22 board members independent, 2 to look at
VI-1a Voting members of the governing body22
VI-1b Independent voting members22
VI-12a Written conflict of interest policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,232,455 across 5 lines filed
VIII-1e Government grants$2,134,382
VIII-1f All other contributions, gifts and grants$94,605
VIII-1h Total contributions, gifts and grants$2,228,987
VIII-3 Investment incomeExcluded from tax $3,468$3,468
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $3,468$2,232,455
Part IX · Statement of functional expenses $2,306,130 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $144,623$144,623
IX-6 Pay of disqualified personsPrograms $1,127,878 · Management $167,611$1,295,489
IX-8 Pension plan contributionsPrograms $67,017 · Management $7,466$74,483
IX-9 Other employee benefitsPrograms $125,792 · Management $13,747$139,539
IX-10 Payroll taxesPrograms $78,325 · Management $18,141$96,466
IX-11c Accounting feesManagement $21,450$21,450
IX-11g Other fees for servicesPrograms $99,158 · Management $67$99,225
IX-12 Advertising and promotionPrograms $529 · Management $200$729
IX-13 Office expensesPrograms $90,656 · Management $34,681$125,337
IX-16 OccupancyPrograms $74,990 · Management $5,226$80,216
IX-17 TravelPrograms $48,883 · Management $2,065$50,948
IX-19 Conferences, conventions and meetingsPrograms $859 · Management $177$1,036
IX-22 Depreciation, depletion and amortizationPrograms $16,525$16,525
IX-23 InsurancePrograms $25,408 · Management $28,966$54,374
IX-24 Other expenses (24a–d)Programs $97,446 · Management $8,244$105,690
IX-25 Total functional expensesPrograms $1,853,466 · Management $452,664 · Fundraising $0$2,306,130
Part X · Balance sheet $837,145 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $320,087$192,309
X-2 Savings and temporary cash investmentsStart of year $422,053$417,492
X-4 Accounts receivableStart of year $116,344$189,536
X-10c Land, buildings and equipment, netStart of year $38,725$37,808
X-16 Total assetsStart of year $897,209$837,145
X-17 Accounts payable and accrued expensesStart of year $108,734$122,345
X-26 Total liabilitiesStart of year $108,734$122,345
X-27 Net assets without donor restrictionsStart of year $784,095$694,868
X-28 Net assets with donor restrictionsStart of year $4,380$19,932
X-32 Total net assets or fund balancesStart of year $788,475$714,800
X-33 Total liabilities and net assetsStart of year $897,209$837,145
Part XI · Reconciliation of net assets $714,800 net assets at year end
XI-1 Total revenue$2,232,455
XI-2 Total expenses$2,306,130
XI-3 Revenue less expenses−$73,675
XI-4 Net assets at start of year$788,475
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$714,800

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

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