Civic Intelligence

Change for Justice

EIN 82-2456670 • 501(c)4 • LA Jolla, CA

Profile

To educate and empower families to solve their family law matters efficiently, cost-effectively, and in a timely manner. Change for justice was founded on the belief that access to the justice system is a right, not a privilege, and that this right should not be compromised especially when it comes to legal matters that concern the family. Change for justice serves as a community asset for all families to make the divorce process more manageable and less emotionally traumatic.

4225 Executive Square Suite 1150LA Jolla, CA 92037

www.changeforjustice.com

Siviq Scores

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

Liabilities / Assets

100th percentile

34.52x

Higher debt load relative to assets than 100% of similar nonprofits.

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

Liabilities / Revenue

100th percentile

15957.00x

Higher debt load relative to revenue than 100% of similar nonprofits.

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

Net Margin

1st percentile

-19442%

Higher net margin than 1% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

19th percentile

-30%

Faster asset growth than 19% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-28%

Faster revenue growth than 22% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$12,020

Down $5,055 (-30%) from 2023

Liabilities

Flat

$414,882

Flat from 2023

Net Assets

Down

-$402,862

Down $5,055 (-1.3%) from 2023

Revenue

Down

$26

Down $10 (-28%) from 2023

Expenses

Down

$5,081

Down $673 (-12%) from 2023

Net Income

Up

-$5,055

Up $663 (+12%) from 2023

Trend Graphs

Balance Sheet Trend

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

$500K$0-$500KAssets 2017: $25,781Liabilities 2017: $70,046Net Assets 2017: -$44,2652017Assets 2018: $32,873Liabilities 2018: $194,899Net Assets 2018: -$162,0262018Assets 2019: $9,741Liabilities 2019: $227,365Net Assets 2019: -$217,6242019Assets 2020: $29,262Liabilities 2020: $359,625Net Assets 2020: -$330,3632020Assets 2021: $27,813Liabilities 2021: $414,882Net Assets 2021: -$387,0692021Assets 2022: $22,793Liabilities 2022: $414,882Net Assets 2022: -$392,0892022Assets 2023: $17,075Liabilities 2023: $414,882Net Assets 2023: -$397,8072023Assets 2024: $12,020Liabilities 2024: $414,882Net Assets 2024: -$402,8622024

Highlighted filing

2024

Assets$12,020
Liabilities$414,882
Net Assets-$402,862

Operations Trend

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

$200K$100K$0-$100K-$200KRevenue 2017: $14Expenses 2017: $44,279Net Income 2017: -$44,2652017Revenue 2018: $103Expenses 2018: $117,864Net Income 2018: -$117,7612018Revenue 2019: $100,162Expenses 2019: $155,760Net Income 2019: -$55,5982019Revenue 2020: $4Expenses 2020: $112,743Net Income 2020: -$112,7392020Revenue 2021: $3Expenses 2021: $56,709Net Income 2021: -$56,7062021Revenue 2022: $30Expenses 2022: $5,050Net Income 2022: -$5,0202022Revenue 2023: $36Expenses 2023: $5,754Net Income 2023: -$5,7182023Revenue 2024: $26Expenses 2024: $5,081Net Income 2024: -$5,0552024

Highlighted filing

2024

Revenue$26
Expenses$5,081
Net Income-$5,055

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.1
Gross Receipts
$26
Mission and Program Overview

Mission

To educate and empower families to solve their family law matters efficiently, cost-effectively, and in a timely manner. Change for justice was founded on the belief that access to the justice system is a right, not a privilege, and that this right should not be compromised especially when it comes to legal matters that concern the family. Change for justice serves as a community asset for all families to make the divorce process more manageable and less emotionally traumatic.

Change for justice is dedicated to educating and empowering families to solve their family law matters efficiently, cost-effectively and in a timely manner.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$410,872$410,872→ $0
Cash and Non-Interest-Bearing Accounts$17,013$12,020▼ $4,993
Land, Buildings, and Equipment, Net$62$0▼ $62
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-397,807$-402,862▼ $5,055
Total Assets$17,075$12,020▼ $5,055
Liabilities
Other Liabilities$4,010$4,010→ $0
Total Liabilities$414,882$414,882→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$-397,807$-402,862▼ $5,055
Total Liabilities and Net Assets / Fund Balance$17,075$12,020▼ $5,055

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$3,647$3,647
Compensation and Service Providers

Board Members and Trustees

NameTitle
Natalie MooresDirector/president
Dana DavisDirector/secretary
Jennifer MooresDirector/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$26
Other Revenue
$0
Change in Net Assets
$-5,055
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,081
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$3,150-$3,150
Insurance$922$922-$1,844
Depreciation Depletion$62--$62
Other Expenses$25--$25
Total Functional Expenses$1,009$4,072$0$5,081
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$410,872$410,872→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Change for Justice Foundation$4,010
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 2

Director natalie moores is director jennifer moores' aunt.

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

The form 990 is reviewed by management for accuracy and completeness. A full filing copy is also provided to the board of directors for their review prior to filing.

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

The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy by requiring covered parties to furnish an updated disclosure statement annually. The disclosure statement is also required for newly appointed covered parties.

Form 990, Part VI, Section B, Line 15

The compensation of the organization's ceo and other board members would be agreed upon by the board of directors. However, the ceo is not currently compensated for her services. Furthermore, the directors do not currently receive compensation for their services as directors. To aid in determining the compensation of the ceo and any board members, periodic reviews shall be conducted to determine whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request to the address on the form 990.

Filing and Contact Details

Filer

Filer Name
Change for Justice
EIN
82-2456670
Phone
8585589200
Address
4225 EXECUTIVE SQUARE SUITE 1150, LA JOLLA, CA 92037

Signing Officer

Name
Jennifer Moores
Title
Treasurer
Phone
8585589200
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Moores
Formed
2017
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Eisner Advisory Group LLC
Address
4225 EXECUTIVE SQUARE SUITE 1150, LA JOLLA, CA 92037
Preparer
Mary Mcgroarty
Phone
8585589200
Raw XML Appendix286 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/MissionDesc0TO EDUCATE AND EMPOWER FAMILIES TO SOLVE THEIR FAMILY LAW MATTERS EFFICIENTLY, COST-EFFECTIVELY, AND IN A TIMELY MANNER. CHANGE FOR JUSTICE WAS FOUNDED ON THE BELIEF THAT ACCESS TO THE JUSTICE SYSTEM IS A RIGHT, NOT A PRIVILEGE, AND THAT THIS RIGHT SHOULD NOT BE COMPROMISED ESPECIALLY WHEN IT COMES TO LEGAL MATTERS THAT CONCERN THE FAMILY. CHANGE FOR JUSTICE SERVES AS A COMMUNITY ASSET FOR ALL FAMILIES TO MAKE THE DIVORCE PROCESS MORE MANAGEABLE AND LESS EMOTIONALLY TRAUMATIC.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTOR NATALIE MOORES IS DIRECTOR JENNIFER MOORES' AUNT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY MANAGEMENT FOR ACCURACY AND COMPLETENESS. A FULL FILING COPY IS ALSO PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING COVERED PARTIES TO FURNISH AN UPDATED DISCLOSURE STATEMENT ANNUALLY. THE DISCLOSURE STATEMENT IS ALSO REQUIRED FOR NEWLY APPOINTED COVERED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF THE ORGANIZATION'S CEO AND OTHER BOARD MEMBERS WOULD BE AGREED UPON BY THE BOARD OF DIRECTORS. HOWEVER, THE CEO IS NOT CURRENTLY COMPENSATED FOR HER SERVICES. FURTHERMORE, THE DIRECTORS DO NOT CURRENTLY RECEIVE COMPENSATION FOR THEIR SERVICES AS DIRECTORS. TO AID IN DETERMINING THE COMPENSATION OF THE CEO AND ANY BOARD MEMBERS, PERIODIC REVIEWS SHALL BE CONDUCTED TO DETERMINE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE ADDRESS ON THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/Filer/BusinessNameControlTxt0FAMI
ReturnHeader/Filer/EIN0822456670
ReturnHeader/Filer/PhoneNum08585589200
ReturnHeader/Filer/USAddress/AddressLine1Txt04225 EXECUTIVE SQUARE SUITE 1150
ReturnHeader/Filer/USAddress/CityNm0LA JOLLA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092037
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0871353108
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EISNER ADVISORY GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04225 EXECUTIVE SQUARE SUITE 1150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LA JOLLA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092037
ReturnHeader/PreparerPersonGrp/PhoneNum08585589200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY MCGROARTY
ReturnHeader/ReturnTs02025-05-08T16:00:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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