Civic Intelligence

Justice and Soul Foundation

990 • Fiscal year 2017 • EIN 45-2595615

Jan 01, 2017 to Dec 31, 2017 • Filed on May 17, 2018

19240 Aurora Ave NShoreline, WA 98133

(206) 542-2226

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

86th percentile

35%

Higher net margin than 86% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

93rd percentile

129%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

82nd percentile

39%

Faster revenue growth than 82% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$105,978

Up $59,733 (+129%) from 2016

Net Assets

Up

$102,844

Up $57,522 (+127%) from 2016

Liabilities

Up

$3,134

Up $2,211 (+240%) from 2016

Revenue

Up

$166,208

Up $46,335 (+39%) from 2016

Expenses

Up

$108,686

Up $17,657 (+19%) from 2016

Net Income

Up

$57,522

Up $28,678 (+99%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2013: $36,751Liabilities 2013: $02013Assets 2014: $22,006Net Assets 2014: $22,0062014Assets 2015: $17,078Liabilities 2015: $0Net Assets 2015: $17,0782015Assets 2016: $46,245Liabilities 2016: $923Net Assets 2016: $45,3222016Assets 2017: $105,978Liabilities 2017: $3,134Net Assets 2017: $102,8442017Assets 2018: $162,438Liabilities 2018: $1,865Net Assets 2018: $160,5732018Assets 2019: $259,034Liabilities 2019: $1,646Net Assets 2019: $257,3882019Assets 2020: $280,663Liabilities 2020: $9,289Net Assets 2020: $271,3742020Assets 2021: $260,978Liabilities 2021: $1,096Net Assets 2021: $259,8822021Assets 2022: $204,080Liabilities 2022: $1,803Net Assets 2022: $202,2772022Assets 2023: $307,590Liabilities 2023: $117Net Assets 2023: $307,4732023Assets 2024: $320,424Liabilities 2024: $0Net Assets 2024: $320,4242024

Highlighted filing

2017

Assets$105,978
Liabilities$3,134
Net Assets$102,844

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2013: $54,974Expenses 2013: $33,491Net Income 2013: $21,4832013Revenue 2014: $147,308Expenses 2014: $160,036Net Income 2014: -$12,7282014Revenue 2015: $85,590Expenses 2015: $90,518Net Income 2015: -$4,9282015Revenue 2016: $119,873Expenses 2016: $91,029Net Income 2016: $28,8442016Revenue 2017: $166,208Expenses 2017: $108,686Net Income 2017: $57,5222017Revenue 2018: $190,344Expenses 2018: $132,615Net Income 2018: $57,7292018Revenue 2019: $181,282Expenses 2019: $84,467Net Income 2019: $96,8152019Revenue 2020: $138,293Expenses 2020: $124,306Net Income 2020: $13,9872020Revenue 2021: $144,525Expenses 2021: $155,359Net Income 2021: -$10,8342021Revenue 2022: $65,646Expenses 2022: $123,251Net Income 2022: -$57,6052022Revenue 2023: $298,489Expenses 2023: $193,293Net Income 2023: $105,1962023Revenue 2024: $138,265Expenses 2024: $125,431Net Income 2024: $12,8342024

Highlighted filing

2017

Revenue$166,208
Expenses$108,686
Net Income$57,522
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 17, 2018
Return Version
2017v2.3
Gross Receipts
$208,372
Mission and Program Overview

Mission

To transform the lives of trafficked young women, young men, and children globally into confident, self-sufficient and financially independent individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$46,245$105,978▲ $59,733
Total Assets$46,245$105,978▲ $59,733
Liabilities
Accounts Payable and Accrued Expenses$923$3,134▲ $2,211
Total Liabilities$923$3,134▲ $2,211
Net Assets / Fund Balance
Unrestricted Net Assets$45,322$102,844▲ $57,522
Total Net Assets Fund Balance$45,322$102,844▲ $57,522
Total Liabilities and Net Assets / Fund Balance$46,245$105,978▲ $59,733
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matthew FairfaxChairman
Carol KorpiBoard Member
Jessica DahlBoard Member
Jon JohnstonBoard Member
Lisa FaberBoard Member
Rachel HildeBoard Member
Stephanie QuinnBoard Member
Brianne ChappellRegional COO
KARA O'TOOLESecretary
Christopher GloriaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$99,854
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$66,354
All Other Contributions
$45,844
Change in Net Assets
$57,522
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$82,635
Salaries, Compensation, and Employee Benefits$26,051
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$54,627--$54,627
Other Salaries and Wages$23,961--$23,961
Advertising$20,357--$20,357
Fees for Services Legal$2,891--$2,891
Payroll Taxes$2,090--$2,090
Conferences and Meetings$1,884--$1,884
Office Expenses$1,751--$1,751
Fees for Services Accounting$750--$750
Travel$375--$375
Total Functional Expenses$108,686$0$0$108,686
International Activity

International Summary

Offices
1
Employees
1

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Phnom Phen CambodiaHair SalonEdu & Salon Service11-
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$108,518
Fundraising Direct Expenses$42,164
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fashion Soulsti$162,528$108,518$14,824$93,694
Total Events$162,528$108,518$42,164$66,354
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Justice and Soul Foundation
EIN
45-2595615
Phone
2065422226
Address
19240 AURORA AVE N, SHORELINE, WA 98133

Signing Officer

Name
Sarah Fraser Brands
Title
Executive Director
Phone
2068418866
Signed
2018-05-17

Organization Details

Principal Officer
Matthew Fairfax
Formed
2011
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
1

Preparer

Firm
Mahrt & Associates Pllc
Address
33308 13TH PL S SUITE 1, FEDERAL WAY, WA 98003-6390
Preparer
Jacqueline Muth CPA
Phone
2536619555
Supplemental Narrative

Additional Explanations

Form 990

Justice and soul foundation united states (us) granted 50,000 to a school in phnom penh cambodia (justice and soul cambodia). The grant furthers the purpose of the school in cambodia. The grant supports eight students and four staff members in cambodia. There is no written contract between these two organizations. Justice and soul cambodia is currently overseen by acting country director, matthew fairfax who is the founder of justice and soul foundation us in shoreline washington. Records of the grant are kept on quickbooks for justice and soul us and cambodia as well as hard copies in the office of justice and sould us. The selection process for the grant from justice and soul foundation us requires review and approval from the grant committee. Matthew fairfax the founder of justice and soul foundation us and justice and soul cambodia and sarah fraser brands, justice and soul foundation us maintain the records for both entities. All contributors to justice and soul in the united states are aware that their contributions are used for the cambodian operations. There are no pre-grant inquiries or grant proposals as matthew fairfax the founder is involved with both entities.

Form 990, Page 2, Part III, Line 4D

Grant to justice & soul cambodia to transform the lives of trafficked young women, young men, and children globally into confident, self-sufficient, and financially independent individuals.

Form 990, Part IX, Line 11G

Banking 124 0 0 computer 2,470 0 0 jas cambodia 12,000 0 0 kate korpi salon 40,000 0 0 registration fees 22 0 0 retreat food 11 0 0 total 54,627 0 0

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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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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0EDU & SALON SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0HAIR SALON
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0JUSTICE & SOUL CAMBODIA MAINTAINS RECORDS ON QUICKBOOKS. FOUNDER OF BOTH JUSTICE & SOUL CAMBODIA AND JUSTICE AND SOUL UNITED STATES MAINTAINS RECORDS.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1PHNOM PHEN CAMBODIA 0 0
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 2
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE F, PAGE 1, PART I, LINE 3
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt054010
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt054010
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt042164
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FASHION SOULSTI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0162528
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0162528
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0108518
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0108518
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt066354
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014824
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014824
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt027340
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt027340
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JUSTICE AND SOUL FOUNDATION UNITED STATES (US) GRANTED 50,000 TO A SCHOOL IN PHNOM PENH CAMBODIA (JUSTICE AND SOUL CAMBODIA). THE GRANT FURTHERS THE PURPOSE OF THE SCHOOL IN CAMBODIA. THE GRANT SUPPORTS EIGHT STUDENTS AND FOUR STAFF MEMBERS IN CAMBODIA. THERE IS NO WRITTEN CONTRACT BETWEEN THESE TWO ORGANIZATIONS. JUSTICE AND SOUL CAMBODIA IS CURRENTLY OVERSEEN BY ACTING COUNTRY DIRECTOR, MATTHEW FAIRFAX WHO IS THE FOUNDER OF JUSTICE AND SOUL FOUNDATION US IN SHORELINE WASHINGTON. RECORDS OF THE GRANT ARE KEPT ON QUICKBOOKS FOR JUSTICE AND SOUL US AND CAMBODIA AS WELL AS HARD COPIES IN THE OFFICE OF JUSTICE AND SOULD US. THE SELECTION PROCESS FOR THE GRANT FROM JUSTICE AND SOUL FOUNDATION US REQUIRES REVIEW AND APPROVAL FROM THE GRANT COMMITTEE. MATTHEW FAIRFAX THE FOUNDER OF JUSTICE AND SOUL FOUNDATION US AND JUSTICE AND SOUL CAMBODIA AND SARAH FRASER BRANDS, JUSTICE AND SOUL FOUNDATION US MAINTAIN THE RECORDS FOR BOTH ENTITIES. ALL CONTRIBUTORS TO JUSTICE AND SOUL IN THE UNITED STATES ARE AWARE THAT THEIR CONTRIBUTIONS ARE USED FOR THE CAMBODIAN OPERATIONS. THERE ARE NO PRE-GRANT INQUIRIES OR GRANT PROPOSALS AS MATTHEW FAIRFAX THE FOUNDER IS INVOLVED WITH BOTH ENTITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GRANT TO JUSTICE & SOUL CAMBODIA TO TRANSFORM THE LIVES OF TRAFFICKED YOUNG WOMEN, YOUNG MEN, AND CHILDREN GLOBALLY INTO CONFIDENT, SELF-SUFFICIENT, AND FINANCIALLY INDEPENDENT INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANKING 124 0 0 COMPUTER 2,470 0 0 JAS CAMBODIA 12,000 0 0 KATE KORPI SALON 40,000 0 0 REGISTRATION FEES 22 0 0 RETREAT FOOD 11 0 0 TOTAL 54,627 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt046245
IRS990/TotalAssetsEOYAmt0105978
IRS990/TotalAssetsGrp/BOYAmt046245
IRS990/TotalAssetsGrp/EOYAmt0105978
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt099854
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0108686
IRS990/TotalFunctionalExpensesGrp/TotalAmt0108686
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0923
IRS990/TotalLiabilitiesEOYAmt03134
IRS990/TotalLiabilitiesGrp/BOYAmt0923
IRS990/TotalLiabilitiesGrp/EOYAmt03134
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt045322
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0102844
IRS990/TotalOtherProgSrvcExpenseAmt054159
IRS990/TotalProgramServiceExpensesAmt0108686
IRS990/TotalRevenueGrp/ExclusionAmt066354
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0166208
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt046245
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0105978
IRS990/TravelGrp/ProgramServicesAmt0375
IRS990/TravelGrp/TotalAmt0375
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt045322
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0102844
IRS990/USAddress/AddressLine1Txt019240 AURORA AVE N
IRS990/USAddress/CityNm0SHORELINE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098133
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0JUSTICEANDSOUL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH FRASER BRANDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02068418866
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JUSTICE AND SOUL FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0JUST
ReturnHeader/Filer/EIN0452595615
ReturnHeader/Filer/PhoneNum02065422226
ReturnHeader/Filer/USAddress/AddressLine1Txt019240 AURORA AVE N
ReturnHeader/Filer/USAddress/CityNm0SHORELINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098133
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04CA9B82578560BF07A4642227806D2DCBD165B65
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04CA9B82578560BF07A4642227806D2DCBD165B65
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt063.226.225.184
ReturnHeader/FilingSecurityInformation/IPDt02018-06-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:50:45
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911873332
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAHRT & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt033308 13TH PL S SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FEDERAL WAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0980036390
ReturnHeader/PreparerPersonGrp/PhoneNum02536619555
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACQUELINE MUTH CPA
ReturnHeader/ReturnTs02018-06-05T08:50:45-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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