Arc of Justice Inc

Nonprofit profile at a glance

EIN
832489592
IRS 990 coverage
2019–2019
Forms available
Form 990 2019, Form 990-N 2018
Location
Brooklyn, NY, USA
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$208,540
Expenses
$182,966
Assets
$25,574
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • KIRSTEN JOHN FOY (PRESIDENT VICE-CHAIR)

People named in this filing

  • AARON BLACK (DIRECTOR)
  • TRICIA C ALLENDAR (DIRECTOR)
  • GWEN CARR (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the common good and general welfare of the citizens of New York State by advocating for social improvement through the creation of a social justice agenda promoting human rights and liberties

What it reported doing in 2019

Non-lobbying issue advocacy program

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 65
  • Accountability: 0
  • Sustainability: 52
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.4%; rating input score 63
  • Program expense ratio: 72.3%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 77.8%; rating input score 78; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 32.8%; rating input score 33; 37th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.3%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 63.4% of revenue deployed · 72.3% of spending went to programs
  • Governance: 0 of 20 board members independent · 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $132K in reported program spending
  • Leadership: top reported pay $0 · 20 people listed
  • Consistency: 19 of 22 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX GrantsToDomesticOrgs column sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.