Civic Intelligence

Safety and Justice Oregon

EIN 30-0457438 • 501(c)4 • Portland, OR

Profile

Safety & justice oregon (sjo) advances policymaking that ensures a more effective and equitable criminal justice and public safety system for people convicted of crime, survivors of crime, and the families of both.

221 NW 2nd Ave 209Portland, OR 97209

sjoregon.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.26x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.11x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

3rd percentile

-430%

Higher net margin than 3% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

100th percentile

$114,308

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 32.1% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2020

Asset Growth

12th percentile

-63%

Faster asset growth than 12% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

13th percentile

-52%

Faster revenue growth than 13% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2021 to 2024

Assets

Down

$70,153

Down $945,262 (-93%) from 2023

Liabilities

Down

$18,431

Down $253,511 (-93%) from 2023

Net Assets

Down

$51,722

Down $691,751 (-93%) from 2023

Revenue

Down

$161,007

Down $1,198,171 (-88%) from 2023

Expenses

Down

$852,758

Down $640,966 (-43%) from 2023

Net Income

Down

-$691,751

Down $557,205 (-414%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2017: $303,608Liabilities 2017: $32,988Net Assets 2017: $270,6202017Assets 2019: $30,954Liabilities 2019: $12,679Net Assets 2019: $18,2752019Assets 2020: $253,336Liabilities 2020: $19,328Net Assets 2020: $234,0082020Assets 2021: $1,355,167Liabilities 2021: $187,447Net Assets 2021: $1,167,7202021Assets 2022: $1,189,970Liabilities 2022: $311,951Net Assets 2022: $878,0192022Assets 2023: $1,015,415Liabilities 2023: $271,942Net Assets 2023: $743,4732023Assets 2024: $70,153Liabilities 2024: $18,431Net Assets 2024: $51,7222024

Highlighted filing

2024

Assets$70,153
Liabilities$18,431
Net Assets$51,722

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2017: $104,885Expenses 2017: $151,947Net Income 2017: -$47,0622017Revenue 2019: $61,600Expenses 2019: $138,541Net Income 2019: -$76,9412019Revenue 2020: $356,479Expenses 2020: $140,746Net Income 2020: $215,7332020Revenue 2021: $1,478,120Expenses 2021: $546,521Net Income 2021: $931,5992021Revenue 2022: $868,134Expenses 2022: $1,122,928Net Income 2022: -$254,7942022Revenue 2023: $1,359,178Expenses 2023: $1,493,724Net Income 2023: -$134,5462023Revenue 2024: $161,007Expenses 2024: $852,758Net Income 2024: -$691,7512024

Highlighted filing

2024

Revenue$161,007
Expenses$852,758
Net Income-$691,751

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$161,007
Mission and Program Overview

Mission

Safety & justice oregon (sjo) advances policymaking that ensures a more effective and equitable criminal justice and public safety system for people convicted of crime, survivors of crime, and the families of both.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$925,000--
Savings and Temporary Cash Investments$58,570$70,153▲ $11,583
Accounts Receivable$21,700--
Total Assets$1,015,415$70,153▼ $945,262
Other Assets Total$10,145$0▼ $10,145
Liabilities
Accounts Payable and Accrued Expenses$172,950--
Other Liabilities$98,992$18,431▼ $80,561
Total Liabilities$271,942$18,431▼ $253,511
Net Assets / Fund Balance
Net Assets With Donor Restrictions$569,561$0▼ $569,561
Net Assets Without Donor Restrictions$173,912$51,722▼ $122,190
Total Net Assets Fund Balance$743,473$51,722▼ $691,751
Total Liabilities and Net Assets / Fund Balance$1,015,415$70,153▼ $945,262
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Tera HurstExecutive Director of HrjaPT$142,840$142,840
Andy KoExecutive DirectorPT$134,181$134,181
Shannon WightDeputy DirectorPT$113,950$113,950
Beth WootenFinance and Operations DirectorPT$102,824$102,824

Board Members and Trustees

NameTitle
Lamar WiseChair
Aisling CoghlanBoard Member
Arthur TowersBoard Member
Dana HepperBoard Member
Elona WilsonBoard Member
Felisa HaginsBoard Member
Iris Maria ChavezBoard Member
Ricardo Lujan ValerioBoard Member
Robyn SteelyBoard Member
Emma KallawaySecretary Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Winning MarkCommunications Consulting And Media2121 SE 7TH AVE, Portland, OR 97214$372,319
Equity Action PartnersGovernment Relations2737 SE 32ND AVE, Portland, OR 97202$102,000
Revenue and Support

Revenue Composition

Contributions and Grants
$128,551
Program Service Revenue
$29,250
Investment Income
$1,164
Other Revenue
$2,042
All Other Contributions
$128,551
Change in Net Assets
$-691,751
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$461,758
Salaries, Compensation, and Employee Benefits$341,000
Total Fundraising Expense$51,567
Grants and Similar Amounts Paid$50,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$156,818$45,970$22,669$225,457
Fees for Services Other$205,948$9,155$3,042$218,145
Advertising$193,642--$193,642
Current Officers, Directors, Trustees, and Key Employees$43,746$12,825$6,324$62,895
Grants to Domestic Orgs$50,000--$50,000
Payroll Taxes$17,668$5,179$2,554$25,401
Other Employee Benefits$14,385$4,217$2,079$20,681
Travel$15,525$865-$16,390
Fees for Services Accounting$12,869$575$190$13,634
Occupancy$1,420$11,256$137$12,813
Pension Plan Contributions$4,567$1,339$660$6,566
Office Expenses$1,358$4,110$543$6,011
Information Technology$135$861-$996
Conferences and Meetings$78$4-$82
Fees for Services Legal-$45-$45
Other Expenses$46,792$-60,161$13,369$0
Total Functional Expenses$764,951$36,240$51,567$852,758
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Safety and Justice PacPhoenix, AZ527Candidate Support$50,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Total Exempt Function Spending$64,034
Section 527 Activity Spending$14,034
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-35% CONTROLLED ENTITY OF AISLING COGHLAN, BOARD CHAIRHjra (the Org Sjo Is a Fiscal Sponsor For) Has a Communications Contract With Winnig Mark .No$372,319
Iris Maria ChavezBoard MemberGovernment Affairs Consultant for Hjra (the Org Sjo Is a Fiscal Sponsor For)No$93,500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliated Organization$18,431
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The 990 is drafted by the preparer and the finance and operations director. It is then discussed and reviewed by the executive committee of the board (which includes the executive director). Any changes are made by the preparer. The final return is emailed to all board members before filing.

Form 990, Part VI, Section B, Line 12C

Our conflict of interest policy covers directors and officers and their family members. The board decides if a conflict exists in any transaction or arrangement. After exercising due diligence, the board shall determine whether the transaction or arrangement is fair to safety and justice oregon. The transaction must be approved by a majority of the board attending that meeting who have no direct or indirect interest in the transaction.

Form 990, Part VI, Section B, Line 15

Compensation of the executive director is determined by the board of partnership for safety and justice (psj). The psj board periodically reviews organizational salaries against an independent survey of non-profit salaries. This review was conducted in 2022. The compensation range of the finance & operations director is determined by the board, and the executive director sets the salary within that range. The board periodically reviews organizational salaries against an independent survey of non-profit salaries. This review was conducted in 2022.

Form 990, Part VI, Section C, Line 19

The organization considers requests for disclosure of its governing documents, financial statements and conflict of interest policies on a case-by-case basis.

Filing and Contact Details

Filer

Filer Name
Safety and Justice Oregon
EIN
30-0457438
Phone
5033358449
Address
221 NW 2ND AVE 209, PORTLAND, OR 97209

Signing Officer

Name
Beth Wooten
Title
Fin. & Ops. Director
Phone
5033358449
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Ko
Formed
2007
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
10

Preparer

Firm
Mcdonald Jacobs Pc
Address
121 SW SALMON ST STE 1100, PORTLAND, OR 97204
Preparer
Karin S Wandtke
Phone
5032270581
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Program consultant: program service expenses 10,950. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,950. Organizational development: program service expenses 0. Management and general expenses 143. Fundraising expenses 0. Total expenses 143. Communications consultant: program service expenses 76,837. Management and general expenses 0. Fundraising expenses 0. Total expenses 76,837. Government relations: program service expenses 111,800. Management and general expenses 0. Fundraising expenses 0. Total expenses 111,800. Other professional fees: program service expenses 6,361. Management and general expenses 9,012. Fundraising expenses 3,042. Total expenses 18,415.

Part XII Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization follows the provisions of fasb asc topic 740 accounting for uncertainty in income taxes. Management has evaluated the organization's tax positions and concluded that there are no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this topic.

Schedule D, Part XI and XII Line 2D

Amounts from consolidated entity not included in this return

Raw XML AppendixShowing 400 of 515 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0861
IRS990/InformationTechnologyGrp/ProgramServicesAmt0135
IRS990/InformationTechnologyGrp/TotalAmt0996
IRS990/InvestmentIncomeGrp/ExclusionAmt01164
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01164
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SAFETY & JUSTICE OREGON SUPPORTS RESEARCH, EDUCATION, AND COLLABORATION TO ADVANCE PUBLIC SAFETY AND JUSTICE POLICY THAT IS DATA-DRIVEN, EFFECTIVE, AND EQUITABLE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt051722
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt051722
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/FundraisingAmt0137
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IRS990/OccupancyGrp/ProgramServicesAmt01420
IRS990/OccupancyGrp/TotalAmt012813
IRS990/OfficeExpensesGrp/FundraisingAmt0543
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04110
IRS990/OfficeExpensesGrp/ProgramServicesAmt01358
IRS990/OfficeExpensesGrp/TotalAmt06011
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt010145
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02079
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04217
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014385
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020681
IRS990/OtherExpensesGrp/Desc0ALLOCATION OF SHARED CO
IRS990/OtherExpensesGrp/FundraisingAmt013369
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0-60161
IRS990/OtherExpensesGrp/ProgramServicesAmt046792
IRS990/OtherExpensesGrp/TotalAmt00
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IRS990/OtherLiabilitiesGrp/EOYAmt018431
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IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt02042
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IRS990/OtherRevenueTotalAmt02042
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt022669
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045970
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0156818
IRS990/OtherSalariesAndWagesGrp/TotalAmt0225457
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02554
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05179
IRS990/PayrollTaxesGrp/ProgramServicesAmt017668
IRS990/PayrollTaxesGrp/TotalAmt025401
IRS990/PensionPlanContributionsGrp/FundraisingAmt0660
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01339
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04567
IRS990/PensionPlanContributionsGrp/TotalAmt06566
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0925000
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0ANDREW KO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0FISCAL SPONSOR FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt029250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029250
IRS990/ProgSrvcAccomActy2Grp/Desc0HEALTH JUSTICE RECOVERY ALLIANCE: FISCALLY SPONSORED BY PSJ, HJRA IS A STATEWIDE COALITION WORKING TO ADVANCE RECOVERY-ORIENTED APPROACHES TO SUBSTANCE USE AND BEHAVIORAL HEALTH. HJRA WORKED TO HELP IMPLEMENT THE OREGON'S DRUG ADDICTION TREATMENT AND RECOVERY ACT BY ENSURING THAT OVERDOSE PREVENTION, SUD AND OTHER RECOVERY SERVICES ARE ACCESSIBLE, EQUITABLE, AND CENTERED ON THE NEEDS OF COMMUNITIES MOST IMPACTED BY HISTORIC DRUG POLICIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0653138
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01272536
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt01167759
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt084833
IRS990/PYRevenuesLessExpensesAmt0-134546
IRS990/PYSalariesCompEmpBnftPaidAmt0325965
IRS990/PYTotalExpensesAmt01493724
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01359178
IRS990/ReconcilationRevenueExpnssAmt0-691751
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt029250
IRS990/SavingsAndTempCashInvstGrp/BOYAmt058570
IRS990/SavingsAndTempCashInvstGrp/EOYAmt070153
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/Expended527ActivitiesAmt014034
IRS990ScheduleC/Form1120POLFiledInd00
IRS990ScheduleC/InternalFundsContributedAmt050000
IRS990ScheduleC/TotalExemptFunctionExpendAmt064034
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018431
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATED ORGANIZATION
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC TOPIC 740 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1AMOUNTS FROM CONSOLIDATED ENTITY NOT INCLUDED IN THIS RETURN
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PART XI AND XII LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt018431
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt050000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0527
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CANDIDATE SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SAFETY AND JUSTICE PAC
IRS990ScheduleI/RecipientTable/RecipientEIN0884025632
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02211 E HIGHLAND AVE STE 210
IRS990ScheduleI/RecipientTable/USAddress/CityNm0PHOENIX
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd085016
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0WINNING MARK
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0IRIS MARIA CHAVEZ
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt135% CONTROLLED ENTITY OF AISLING COGHLAN, BOARD CHAIR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt093500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1372319
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0GOVERNMENT AFFAIRS CONSULTANT FOR HJRA (THE ORG SJO IS A FISCAL SPONSOR FOR)
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1HJRA (THE ORG SJO IS A FISCAL SPONSOR FOR) HAS A COMMUNICATIONS CONTRACT WITH WINNIG MARK .
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS DRAFTED BY THE PREPARER AND THE FINANCE AND OPERATIONS DIRECTOR. IT IS THEN DISCUSSED AND REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD (WHICH INCLUDES THE EXECUTIVE DIRECTOR). ANY CHANGES ARE MADE BY THE PREPARER. THE FINAL RETURN IS EMAILED TO ALL BOARD MEMBERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OUR CONFLICT OF INTEREST POLICY COVERS DIRECTORS AND OFFICERS AND THEIR FAMILY MEMBERS. THE BOARD DECIDES IF A CONFLICT EXISTS IN ANY TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS FAIR TO SAFETY AND JUSTICE OREGON. THE TRANSACTION MUST BE APPROVED BY A MAJORITY OF THE BOARD ATTENDING THAT MEETING WHO HAVE NO DIRECT OR INDIRECT INTEREST IN THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF PARTNERSHIP FOR SAFETY AND JUSTICE (PSJ). THE PSJ BOARD PERIODICALLY REVIEWS ORGANIZATIONAL SALARIES AGAINST AN INDEPENDENT SURVEY OF NON-PROFIT SALARIES. THIS REVIEW WAS CONDUCTED IN 2022. THE COMPENSATION RANGE OF THE FINANCE & OPERATIONS DIRECTOR IS DETERMINED BY THE BOARD, AND THE EXECUTIVE DIRECTOR SETS THE SALARY WITHIN THAT RANGE. THE BOARD PERIODICALLY REVIEWS ORGANIZATIONAL SALARIES AGAINST AN INDEPENDENT SURVEY OF NON-PROFIT SALARIES. THIS REVIEW WAS CONDUCTED IN 2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION CONSIDERS REQUESTS FOR DISCLOSURE OF ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICIES ON A CASE-BY-CASE BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROGRAM CONSULTANT: PROGRAM SERVICE EXPENSES 10,950. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,950. ORGANIZATIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 143. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 143. COMMUNICATIONS CONSULTANT: PROGRAM SERVICE EXPENSES 76,837. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 76,837. GOVERNMENT RELATIONS: PROGRAM SERVICE EXPENSES 111,800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 111,800. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 6,361. MANAGEMENT AND GENERAL EXPENSES 9,012. FUNDRAISING EXPENSES 3,042. TOTAL EXPENSES 18,415.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0SAFETY AND JUSTICE OREGON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PARTNERSHIP FOR SAFETY AND JUSTICE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SAFETY AND JUSTICE PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0931277774

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