Jerusalem Institute of Justice Inc

“The treasurer reviews the the statements with the president. A complete package of information is given to the CPA to prepare the Form 990. The director assigned to review the tax return works with the CPA during the entire tax return preparation process and dialogues all issues during the tax return preparatin process. After the CPA and the assigned director agree that the return is accurate and complete, the final draft of the Form 990 is reviewed by the treasurer and president.”

“All staff, board members, contractors, and volunteers have a duty to act in the best interests of JIJ and to avoid any situation in which personal, financial, or other outside interests could conflict - or appear to conflict - with the organization's mission and responsibilities. All personnel must disclose any actual, potential, or perceived conflict of interest as soon as it arises. JIJ's policy is to prevent or terminate conflicts of interest whenever possible. Disclosure and recusal are necessary steps, but the preferred outcome is to resolve the underlying conflict - by ending the conflicting relationship, divesting the interest, or reassigning duties - so that JIJ's independence and integrity remain uncompromised. No member of JIJ may use their position, information, or influence obtained through the organization for personal gain or to benefit family members, associates, or affiliated entities. All disclosures will be reviewed by the Executive Director (or the Board, in cases involving senior leadership) to determine appropriate steps for resolution or mitigation. Failure to disclose a conflict of interest or to comply with this policy may result in disciplinary action, up to and including termination of employment or removal from office. As we increase our gift solicitation from a greater number of higher net worth individuals, foundations and corporations, our 990 will be more fully utilized as another marketing document. Rising concern by savvy donors over conflicts of interest for board members and employees leads us to proactively and publicly disclose our general conflicts of interest policy on the 990. Should any prospective donor want additional details regarding this specific policy, we would be open to positively answer such a request.”

“available upon request.”

“The organization has determined that 7 of its 7 voting board members meet the IRS definition of independence under Form 990 instructions. None of these members received compensation, contractor payments above $10,000, or engaged in transactions reportable on Schedule L”

“The organization adopted a written Whistleblower Policy in October 2025 to ensure staff and volunteers can confidentially report concerns about financial mismanagement or misconduct.”

“The organization adopted a Document Retention and Destruction Policy in October 2025, establishing guidelines for handling, archiving, and securely disposing of records to promote transparency and good governance.”

“this return is being amended to expand and enhance descriptions of organization mission, services and accomplishments.”