Civic Intelligence

Justice Speaks

EIN 46-5179347 • 501(c)3 • Glendale, CA

Profile

To transform culture's definition of human worth through prevention, education, outreach, and restoration.

350 N Glendale Ave Ste B 374Glendale, CA 91206

www.justicespeaks.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.67x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.38x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$63,297

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

98th percentile

317%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

1040%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$601,410

Up $457,172 (+317%) from 2023

Liabilities

Up

$403,764

Up $84,042 (+26%) from 2023

Net Assets

Up

$197,646

Up $373,130 (+213%) from 2023

Revenue

Up

$1,069,356

Up $975,526 (+1040%) from 2023

Expenses

Up

$704,707

Up $446,265 (+173%) from 2023

Net Income

Up

$364,649

Up $529,261 (+322%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2019: $20,808Liabilities 2019: $12,127Net Assets 2019: $8,6812019Assets 2020: $71,676Liabilities 2020: $81,440Net Assets 2020: -$9,7642020Assets 2021: $294,652Liabilities 2021: $302,593Net Assets 2021: -$7,9412021Assets 2022: $297,194Liabilities 2022: $308,066Net Assets 2022: -$10,8722022Assets 2023: $144,238Liabilities 2023: $319,722Net Assets 2023: -$175,4842023Assets 2024: $601,410Liabilities 2024: $403,764Net Assets 2024: $197,6462024

Highlighted filing

2024

Assets$601,410
Liabilities$403,764
Net Assets$197,646

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2019: $150,236Expenses 2019: $141,555Net Income 2019: $8,6812019Revenue 2020: $65,633Expenses 2020: $84,078Net Income 2020: -$18,4452020Revenue 2021: $87,622Expenses 2021: $85,799Net Income 2021: $1,8232021Revenue 2022: $90,984Expenses 2022: $93,915Net Income 2022: -$2,9312022Revenue 2023: $93,830Expenses 2023: $258,442Net Income 2023: -$164,6122023Revenue 2024: $1,069,356Expenses 2024: $704,707Net Income 2024: $364,6492024

Highlighted filing

2024

Revenue$1,069,356
Expenses$704,707
Net Income$364,649

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$1,094,146
Mission and Program Overview

Mission

To transform culture's definition of human worth through prevention, education, outreach, and restoration.

To transform culture's definition of human worth through prevention, education, oureach,and restoration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$260,518-
Cash and Non-Interest-Bearing Accounts$144,238$40,909▼ $103,329
Loans From Officers Directors-$5,123-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$144,238$601,410▲ $457,172
Other Assets Total-$299,983-
Liabilities
Unsecured Notes Loans Payable$298,400$282,439▼ $15,961
Accounts Payable and Accrued Expenses$21,322$116,202▲ $94,880
Total Liabilities$319,722$403,764▲ $84,042
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-175,484$197,646▲ $373,130
Total Net Assets Fund Balance$-175,484$197,646▲ $373,130
Total Liabilities and Net Assets / Fund Balance$144,238$601,410▲ $457,172

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sharon NgaiPresidentFT$48,000$15,297$63,297

Board Members and Trustees

NameTitle
Helena HwangVice President
Jodi HannahDirector
Margaret SwaineDirector
Jonathan NgaiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,076,811
Program Service Revenue
$0
Investment Income
$45
Other Revenue
$-7,500
All Other Contributions
$1,076,811
Change in Net Assets
$364,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$535,546
Salaries, Compensation, and Employee Benefits$98,492
Grants and Similar Amounts Paid$70,669
Total Fundraising Expense$7,189
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$53,802$6,330$3,165$63,297
Foreign Grants$40,642--$40,642
Conferences and Meetings$39,629--$39,629
Grants to Domestic Orgs$30,027--$30,027
All Other Expenses$13,897$5,921$1,318$21,136
Other Salaries and Wages$15,300$1,800$860$17,960
Travel$14,960$1,821-$16,781
Other Employee Benefits$10,108$1,189$595$11,892
Interest-$7,986-$7,986
Fees for Services Accounting-$5,535-$5,535
Occupancy$4,675$550$275$5,500
Fees for Services Legal-$5,355-$5,355
Payroll Taxes$4,542$534$267$5,343
Other Expenses$4,505$530$265$5,300
Office Expenses$2,673$314$158$3,145
Advertising$188--$188
Total Functional Expenses$659,080$38,438$7,189$704,707
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Radiance Churchlos angeles, CA--$28,527

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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$24,790
Fundraising Gross Income$12,771
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$5,123-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Sharon ngai and jonathan ngai, married.

Form 990, Part VI, Section A, Line 5

Justice Speaks was an outgrowth from a Los Angeles, California based church called Radiance. The lead pastor had an agreement that a 10% tithe of funds coming to Justice Speaks would be passed to the Radiance church to help cover some of the costs of running Justice Speaks including use of church office space and related costs such as office supplies and utilities. This may include some element of wages for the pastor for the time he spends on Justice Speaks. During 2024 Justice Speaks received a $1,000,000 donation for the purpose of purchasing a hotel in Thailand to house woman / girls who were rescued from sex work. This was a large and unexpected gift. Justice Speaks never anticipated such a large gift so no consideration if a 10% tithe on the large gift was appropriate. The $100,000 goes well beyond covering costs of using the church office space and wages. The $1,000,000 was specifically restricted by the donor for purchase of housing for woman / girls rescued from sex work. So, for this reason a 10% tithe also seems inappropriate. A 10% tithe of the $1,000,000 was transferred from Justice Speaks bank account to the Radiance Church during 2024. The board of directors did not know off or authorize this $100,000 transfer. Once this was discovered they removed the pastor from the board of directors of Justic Speaks and completely removed him from any involvement with Justice Speaks. The pastor was the only person approving this $100,000 transfer. It was done without consent of other staff of Justice Speak or the Radiance Church. The board of directors of Justice speaks has hired an attorney to recover the $100,000. An Officer of the Board, who oversaw the Finances of Justice Speaks was removed in September, 2024, and was hereby served by our legal counsel on November 10th, 2025 for the return of $100,000 that was transferred by him out of our funds without the knowledge or approval of our Board. Justice Speaks is doing what is necessary to remedy the loss of the funds, and have taken legal action to retrieve what was lost.

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

The board of directors will be email a copy of the irs 990 form for review before filing.

Form 990, Part VI, Section C, Line 18

Made available upon request

Form 990, Part VI, Section C, Line 19

Made available upon request

Filing and Contact Details

Filer

Filer Name
Justice Speaks
EIN
46-5179347
Phone
8883737888
Address
350 N GLENDALE AVE STE B 374, GLENDALE, CA 91206

Signing Officer

Name
Sharon Ngai
Title
President
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Ngai
Formed
2018
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
2

Preparer

Firm
Daniel R Moore CPA
Address
10414 Olive St, Temple City, CA 91780
Preparer
Daniel Moore
Phone
6262428345
Supplemental Narrative

Additional Explanations

990 Page 10 line 24 part IX

990 Page 10 line 24 part IXTo provide better service to woman and girls rescued from sex work in Thailand Justice Speaks has a goal of purchasing a building to provide housing for them as they transition into legitimate work after being rescued. During 2024 the Justice Speaks received a large and unexpected $1,000,000 donation. At this point a search for a suitable building to purchase began. A hotel building in Thailand was located that was suitable. The services of professionals in Thailand such as commercial real estate agent and local attorneys were utilized. Fund were transferred into an escrow account for the purchase in 2024. Even though local Thai professionals were hired the purchase failed and Justice Speaks lost the amount in the escrow account of $368,014. This is seen on page 10 part IX line 24. Significant efforts were made to obtain as much of the funds paid for purchase of the building in 2024. The law and standard practice surrounding purchase of a building in Thailand do not conform what we expect around purchase of a building in the USA and the funds in the related escrow account. The loss of $368,014 is large but nothing else could be done to recover more funds.

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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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IRS990/Desc0Justice Speaks and affiliations:Bridges to the Nations: Is our partner ministry that works on the ground in Thailand. We fund the Women's and Children's Centers but we are NOT registered with the government in Thailand. Bridges to the Nations trains the women to lead the Centers and we've been working with them since 2010.Nattawut Chianram: This paypal account name is Nattawut Chianram, a Pastor who oversees my Nepal Director, "Oh Preeyaphorn". But Oh manages the account - her email, and phone number is registered in this Paypal account. She is the Director of our Nepal Projects and monies had been sent to her on a monthly basis to run the Children's Projects. This account no longer works as we use another platform (which just started) to receive the monthly payments.Tuition Program: Thailand Scholarship (Tuition) Program was for 10 students. 10 at-risk teenagers who would otherwise be trafficked into Thailand's sex trade. We provided "scholarship" assistance for them to continue attending school (a small stipend of $100 a month) that included their uniform, books, and a little help for food etc.Thailand Rent Payment: Rent Payment was for our Women's Center in Pattaya, Thailand. We acquired this Center in 2019, it's situated in the heart of one of Pattaya's notorious red light districts. Nepal Rent Payment: This is the monthly payment that we had sent via Paypal monthly in 2024 to the account for "Nattawut Chianram". This is to cover for the Nepal Children's Center (aka Hugs Center) in the city of Kathmandu and the Centers in the Villages. Purpose of this Center is to PREVENT at-risk children from entering into the global sex trade, receive care and God's love.
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IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0scholarships
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0eft paypal
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2PAYPAL
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt3paypal
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0rent and wages
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1fight human traffic
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2payer ministry
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt3children projects
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0east asia
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1EAST ASIA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2MIDDLE EAST
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt3south asia
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0Justice Speaks monitors programs and grantees by meetings throughout the year and lots of text and whatsapp communication with leaders in Thailand and Nepal.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1accrual based accounting.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, Line 3f - Method of Accounting
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0RADIANCE CHURCH
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01626 N La Brea Ave
IRS990ScheduleI/RecipientTable/USAddress/CityNm0los angeles
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd090028
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHARON NGAI AND JONATHAN NGAI, MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Justice Speaks was an outgrowth from a Los Angeles, California based church called Radiance. The lead pastor had an agreement that a 10% tithe of funds coming to Justice Speaks would be passed to the Radiance church to help cover some of the costs of running Justice Speaks including use of church office space and related costs such as office supplies and utilities. This may include some element of wages for the pastor for the time he spends on Justice Speaks. During 2024 Justice Speaks received a $1,000,000 donation for the purpose of purchasing a hotel in Thailand to house woman / girls who were rescued from sex work. This was a large and unexpected gift. Justice Speaks never anticipated such a large gift so no consideration if a 10% tithe on the large gift was appropriate. The $100,000 goes well beyond covering costs of using the church office space and wages. The $1,000,000 was specifically restricted by the donor for purchase of housing for woman / girls rescued from sex work. So, for this reason a 10% tithe also seems inappropriate. A 10% tithe of the $1,000,000 was transferred from Justice Speaks bank account to the Radiance Church during 2024. The board of directors did not know off or authorize this $100,000 transfer. Once this was discovered they removed the pastor from the board of directors of Justic Speaks and completely removed him from any involvement with Justice Speaks. The pastor was the only person approving this $100,000 transfer. It was done without consent of other staff of Justice Speak or the Radiance Church. The board of directors of Justice speaks has hired an attorney to recover the $100,000. An Officer of the Board, who oversaw the Finances of Justice Speaks was removed in September, 2024, and was hereby served by our legal counsel on November 10th, 2025 for the return of $100,000 that was transferred by him out of our funds without the knowledge or approval of our Board. Justice Speaks is doing what is necessary to remedy the loss of the funds, and have taken legal action to retrieve what was lost.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS WILL BE EMAIL A COPY OF THE IRS 990 FORM FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5990 Page 10 line 24 part IXTo provide better service to woman and girls rescued from sex work in Thailand Justice Speaks has a goal of purchasing a building to provide housing for them as they transition into legitimate work after being rescued. During 2024 the Justice Speaks received a large and unexpected $1,000,000 donation. At this point a search for a suitable building to purchase began. A hotel building in Thailand was located that was suitable. The services of professionals in Thailand such as commercial real estate agent and local attorneys were utilized. Fund were transferred into an escrow account for the purchase in 2024. Even though local Thai professionals were hired the purchase failed and Justice Speaks lost the amount in the escrow account of $368,014. This is seen on page 10 part IX line 24. Significant efforts were made to obtain as much of the funds paid for purchase of the building in 2024. The law and standard practice surrounding purchase of a building in Thailand do not conform what we expect around purchase of a building in the USA and the funds in the related escrow account. The loss of $368,014 is large but nothing else could be done to recover more funds.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5990 Page 10 line 24 part IX
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