Citizens for Juvenile Justice Inc

Nonprofit profile at a glance

EIN
043224860
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Boston, MA, USA
Phone
6173381050
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Administration of Justice, Courts

Reported finances

Revenue
$948,081
Expenses
$845,492
Assets
$1,574,031
Liabilities
$73,423

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • LEON SMITH (EXECUTIVE DIRECTOR)
  • KATHLEEN LOVENBURY (PRESIDENT)
  • SOLEDAD VALENCIANO (VICE PRESIDENT)

Highest reported compensation

  • LEON SMITH (EXECUTIVE DIRECTOR): $125,005 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Citizens for juvenile justice is the voice for juvenile justice reform in Massachusetts. We believe that both children in the system and public safety are best served by a fair and effective system that recognizes the ways children are different from see schedule 0

What it reported doing in 2024

Citizens for juvenile justice is the voice for juvenile justice reform in Massachusetts. We believe that both children in the system and public safety are best served by a fair and effective system that recognizes the ways children are different from adults and focuses primarily on their rehabilitation. We advocate, conduct research and educate the public on important juvenile justice issues.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 86
  • Accountability: 100
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 77.1%; rating input score 77
  • Fundraising efficiency: $5.07 raised per $1 spent on fundraising; rating input score 18; 18th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.8%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.86; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 77.1% of spending went to programs
  • Governance: 19 of 19 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $125K · 19 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Fundraising efficiency scored 18/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.