Community Justice Center

Nonprofit profile at a glance

EIN
471779282
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
Fresno, CA, USA
Phone
5598251221
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitation Services for Offenders

Reported finances

Revenue
$1,198,156
Expenses
$1,323,683
Assets
$451,386
Liabilities
$5,889

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Sheri Wiedenhoefer (Executive Director)

Highest reported compensation

  • Alan Azizian (Board Member): $16,685 total reported compensation

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

Overview

Mission

Cultivating individual and collective well-being, shared accountability, and healing through community-driven research and evidence-based restorative processes.

What it reported doing in 2024

COSA: Circles of Support and Accountability envisions a world, community, workplace, and family where every person is valued and given the opportunity to take responsibility where harm is done, recognized, and restored, making things as right as possible with all parties involved. CJC COSA Fresno and COSA San Diego Programs have 0% recidivism, not one person accepted into a COSA circle has caused another crime or harm. COSA Fresno provided weekly reentry circles and services to 71 individuals: 10 released from prison into COSA circles, 21 released into COSA Reentry Circle; 20 COSA graduates in COSA Community Circle; 20 Full Circle Members in Avenal State Prison (bi-monthly). Ethnicity: 48% Hispanic, 23% White, 19% Black, 4% Asian, 6% Other. COSA San Diego provided reentry circles and services to 52 participants: 42 released from prison, 2 released from jail, and 8 conditional released participants at Liberty Healthcare. 40% White, 30% Hispanic, 20% Black, 10% Other.

Operating model

Revenue model
Grant-funded. 84% of the money available for current operations came from government grants.
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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.4%; rating input score 58
  • Program expense ratio: 52.9%; rating input score 53
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.5%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 23.9% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 20.2% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 11.7% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 58.4% of revenue deployed · 52.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $700K in reported program spending
  • Leadership: top reported pay $17K · 10 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.