Civic Intelligence

Justice Defense Fund

990 • Fiscal year 2021 • EIN 85-1451255

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

7900 East Union Ave Suite 1100Denver, CO 80237

(720) 251-4707

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

20th percentile

0.00x

Higher debt load relative to revenue than 20% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

58th percentile

18%

Higher net margin than 58% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

49th percentile

$53,077

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Assets

$419,837

No earlier filing loaded for comparison.

Net Assets

$414,196

No earlier filing loaded for comparison.

Liabilities

$5,641

No earlier filing loaded for comparison.

Revenue

$2,364,469

No earlier filing loaded for comparison.

Expenses

$1,950,273

No earlier filing loaded for comparison.

Net Income

$414,196

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2021: $419,837Liabilities 2021: $5,641Net Assets 2021: $414,1962021Assets 2022: $563,616Liabilities 2022: $6,352Net Assets 2022: $557,2642022Assets 2023: $415,688Liabilities 2023: $13,672Net Assets 2023: $402,0162023Assets 2024: $471,458Liabilities 2024: $8,954Net Assets 2024: $462,5042024

Highlighted filing

2021

Assets$419,837
Liabilities$5,641
Net Assets$414,196

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2021: $2,364,469Expenses 2021: $1,950,273Net Income 2021: $414,1962021Revenue 2022: $541,955Expenses 2022: $398,887Net Income 2022: $143,0682022Revenue 2023: $1,169,610Expenses 2023: $1,124,923Net Income 2023: $44,6872023Revenue 2024: $1,204,787Expenses 2024: $1,144,299Net Income 2024: $60,4882024

Highlighted filing

2021

Revenue$2,364,469
Expenses$1,950,273
Net Income$414,196
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.2
Gross Receipts
$2,364,469
Mission and Program Overview

Mission

-See Schedule O-

See Schedule O Supporting litigation and engaging in advocacy to prevent sex trafficking, child sexual abuse material, and image-based sexual abuse, and empowering survivors to pursue justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$0$414,196▲ $414,196
Pledges and Grants Receivable-$220,950-
Cash and Non-Interest-Bearing Accounts-$198,793-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$0$419,837▲ $419,837
Other Assets Total$0$94▲ $94
Liabilities
Accounts Payable and Accrued Expenses-$5,641-
Total Liabilities$0$5,641▲ $5,641
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$414,196▲ $414,196
Total Liabilities and Net Assets / Fund Balance$0$419,837▲ $419,837
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laila MicklewaitChief Executive OfficerFT$53,077$53,077
Name withheld for security reasonsChief Operating OfficerFT$53,077$53,077

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,364,469
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,364,469
Change in Net Assets
$414,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,834,927
Salaries, Compensation, and Employee Benefits$114,346
Total Fundraising Expense$27,982
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$1,758,000--$1,758,000
Current Officers, Directors, Trustees, and Key Employees$84,923$15,923$5,308$106,154
Advertising$20,104$1,000$16,541$37,645
Office Expenses$5,362$1,751$4,643$11,756
Fees for Services Other$9,022$244$998$10,264
Payroll Taxes$6,617$1,162$413$8,192
Occupancy$50$6,980$3$7,033
Fees for Services Accounting-$3,245-$3,245
Travel$2,968-$76$3,044
Fees for Services Legal-$2,555-$2,555
Information Technology$1,300$20-$1,320
Grants to Domestic Orgs$1,000--$1,000
Conferences and Meetings$65--$65
Total Functional Expenses$1,889,411$32,880$27,982$1,950,273
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
Lobbying activity
No
Subject to proxy tax
No
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
Yes
Other officer compensation reviewed
Yes
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 8B

There are no committees with authority to act on behalf of the Board. Therefore this line was no in accordance with the instructions.

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

Form 990 is prepared by an independent CPA firm and reviewed by top manangement in detail. The final draft of Form 990 is submitted to the Board for approval prior to filing with the IRS. Form 990, Part VI, Section B, Lines 12, 13, 14: The organization is in its first year of operations. It is in the process of developing and implementing best practices for a conflict of interest policy, whistleblower policy, and document retention and destruction policy.

Form 990, Part VI, Section B, line 15

Compensation of officers was established by the independent members of the Board. The Board utilized comparability data. The Board also received outside consultation. Deliberations and decisions were documented in the Board minutes.

Form 990, Part VI, Section C, line 19

The organization makes public inspection documents available upon request.

Filing and Contact Details

Filer

Filer Name
Justice Defense Fund
EIN
85-1451255
Phone
7202514707
Address
7900 East Union Ave Suite 1100, Denver, CO 80237

Signing Officer

Name
Laila Micklewait
Title
CEO
Phone
7202514707
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laila Micklewait
Formed
2021
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
1
Employees
2
Volunteers
5

Preparer

Firm
Capin Crouse LLP
Address
2435 Research Parkway STE 200, Colorado Springs, CO 80920
Preparer
Ashley Peabody
Phone
5055022746
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1: Organization'S Mission:

The Justice Defense Fund (JDF) is a non-partisan, non-religious 501(c)(3) nonprofit organization dedicated to empowering survivors of sex trafficking, child sexual abuse material and image-based sexual abuse to pursue justice through strategic litigation and advocacy support. We also engage in public initiatives and advocate for the adoption of laws and policies that prevent sexual abuse and provide recourse to victims.

Form 990, Part IX, line 24A: Litigation and Survivor Support Expense

JDF supports civil litigation with funding where needed and helps survivors access the costly and historically unequal legal system by supporting their pursuit of justice holistically, including access to wraparound services such as therapy. Specific expenses included on line 24a are: survivor advocacy, trauma therapy, abusive content takedown demands, litigation support and funding.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Justice Defense Fund (JDF) is a non-partisan, non-religious 501(c)(3) nonprofit organization dedicated to empowering survivors of sex trafficking, child sexual abuse material and image-based sexual abuse to pursue justice through strategic litigation and advocacy support. We also engage in public initiatives and advocate for the adoption of laws and policies that prevent sexual abuse and provide recourse to victims.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are no committees with authority to act on behalf of the Board. Therefore this line was no in accordance with the instructions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is prepared by an independent CPA firm and reviewed by top manangement in detail. The final draft of Form 990 is submitted to the Board for approval prior to filing with the IRS. Form 990, Part VI, Section B, Lines 12, 13, 14: The organization is in its first year of operations. It is in the process of developing and implementing best practices for a conflict of interest policy, whistleblower policy, and document retention and destruction policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of officers was established by the independent members of the Board. The Board utilized comparability data. The Board also received outside consultation. Deliberations and decisions were documented in the Board minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization makes public inspection documents available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5JDF supports civil litigation with funding where needed and helps survivors access the costly and historically unequal legal system by supporting their pursuit of justice holistically, including access to wraparound services such as therapy. Specific expenses included on line 24a are: survivor advocacy, trauma therapy, abusive content takedown demands, litigation support and funding.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 1: Organization's Mission:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, line 24a: Litigation and Survivor Support Expense
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ReturnHeader/Filer/USAddress/ZIPCd080237
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363990892
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Capin Crouse LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02435 Research Parkway STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Colorado Springs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080920
ReturnHeader/PreparerPersonGrp/PhoneNum05055022746
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ashley Peabody
ReturnHeader/ReturnTs02022-11-15T12:50:16-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Laila
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Micklewait
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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