Civic Intelligence

Foundation for Judicial Discretion

990EZ • Fiscal year 2024 • EIN 92-0846461

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 06, 2025

Organization ProfileN/A
4204 Pine Park DrBaton Rouge, LA 70809

(225) 636-1263

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2024

Top Officer Pay

97th percentile

$78,000

Higher top officer pay than 97% of similar nonprofits.

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

Asset Growth

4th percentile

-77%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$56,569

Down $191,849 (-77%) from 2023

Net Assets

Down

$56,569

Down $191,849 (-77%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $400,000 (-100%) from 2023

Expenses

Up

$191,849

Up $40,282 (+27%) from 2023

Net Income

Down

-$191,849

Down $440,282 (-177%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$300K$200K$100K$0Assets 2023: $248,418Liabilities 2023: $0Net Assets 2023: $248,4182023Assets 2024: $56,569Net Assets 2024: $56,5692024

Highlighted filing

2024

Assets$56,569
Liabilities-
Net Assets$56,569
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$400K$200K$0-$200KRevenue 2023: $400,000Expenses 2023: $151,567Net Income 2023: $248,4332023Revenue 2024: $0Expenses 2024: $191,849Net Income 2024: -$191,8492024

Highlighted filing

2024

Revenue$0
Expenses$191,849
Net Income-$191,849
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Mission and Program Overview

Mission

The mission of the Foundation for Judicial Discretion is to educate the public on criminal justice issues.

Program Services

DescriptionGrantsExpenses
The Foundation for Judicial Discretion was successful in producing and disseminating educational materials to the public.-$191,849
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Preston RobinsonExecutive DirectorFT$78,000-$78,000
Alexandra BaileyPresident-$0--
Colleen McCartySecretary-$0--
Filing and Contact Details

Filer

Filer Name
Foundation for Judicial Discretion
EIN
92-0846461
Phone
2256361263
Address
4204 Pine Park Dr, Baton Rouge, LA 70809

Signing Officer

Name
Preston Robinson
Title
Executive Director
Signed
2025-11-06
Discuss with paid preparer
Yes

Preparer

Firm
Frazer & Persac LLC
Address
4224 BLUEBONNET BLVD STE B, BATON ROUGE, LA 70809
Preparer
Shawn Frazer CPA
Phone
2257694123
Supplemental Narrative

Additional Explanations

Other Expenses.1012

“Insurance $1189”

Other Expenses.1

“Filing fees $10”

Raw XML Appendix101 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Pres Robinson
IRS990EZ/BooksInCareOfDetail/PhoneNum02256361263
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04204 Pine Park Dr
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Baton Rouge
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd070809
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0248418
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt056569
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-191849
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0112650
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0248418
IRS990EZ/Form990TotalAssetsGrp/EOYAmt056569
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0248418
IRS990EZ/NetAssetsOrFundBalancesEOYAmt056569
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0248418
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt056569
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt240.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt278000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Alexandra Bailey
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Colleen McCarty
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Preston Robinson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Executive Dir.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt01199
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The mission of the Foundation for Judicial Discretion is to educate the public on criminal justice issues.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The Foundation for Judicial Discretion was successful in producing and disseminating educational materials to the public.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0191849
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt078000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0191849
IRS990EZ/TotalProgramServiceExpensesAmt0191849
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Insurance $1189
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Filing fees $10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Preston Robinson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Foundation for Judicial Discretion
ReturnHeader/Filer/BusinessNameControlTxt0FOUN
ReturnHeader/Filer/EIN0920846461
ReturnHeader/Filer/PhoneNum02256361263
ReturnHeader/Filer/USAddress/AddressLine1Txt04204 Pine Park Dr
ReturnHeader/Filer/USAddress/CityNm0Baton Rouge
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070809
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460906579
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRAZER & PERSAC LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04224 BLUEBONNET BLVD STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BATON ROUGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070809
ReturnHeader/PreparerPersonGrp/PhoneNum02257694123
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Shawn Frazer CPA
ReturnHeader/ReturnTs02025-11-06T11:30:29-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$56,569
Liabilities
-
Net assets
$56,569
Revenue
$0
Expenses
$191,849
Net income
-$191,849
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.57$0.57$0.00$1.92$1.92
2023Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$4.00$1.52$2.48