Civic Intelligence

Chicago Torture Justice Memorials

EIN 92-1361410 • 501(c)3 • Chicago, IL

Profile

To facilitate the creation and construction of the memorial promised as part of the reparations legislation for Chicago Police Torture Survivors passed by Chicagos City Council in 2015. CTJMF is both a fundraising and project management entity focused exclusively on seeing the Burge torture survivors memorial into existence. Formed by torture survivors and organizers from the #ReparationsWon movement, CTJMF operates with the goal of obtaining full funding for and constructing the memorial.

6337 S Woodlawn AveChicago, IL 60637

www.ctjmfoundation.org

Siviq Scores

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

Liabilities / Assets

38th percentile

0.02x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

48th percentile

0.06x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

89th percentile

49%

Higher net margin than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

62nd percentile

$90,000

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 24.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

77th percentile

18%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

95th percentile

187%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$934,402

Down $78,673 (-7.8%) from 2023

Liabilities

Down

$35,447

Down $12,501 (-26%) from 2023

Net Assets

Down

$898,955

Down $66,172 (-6.9%) from 2023

Revenue

Down

$128,507

Down $916,082 (-88%) from 2023

Expenses

Up

$194,679

Up $115,217 (+145%) from 2023

Net Income

Down

-$66,172

Down $1,031,299 (-107%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $1,013,075Liabilities 2023: $47,948Net Assets 2023: $965,1272023Assets 2024: $934,402Liabilities 2024: $35,447Net Assets 2024: $898,9552024

Highlighted filing

2024

Assets$934,402
Liabilities$35,447
Net Assets$898,955

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $1,044,589Expenses 2023: $79,462Net Income 2023: $965,1272023Revenue 2024: $128,507Expenses 2024: $194,679Net Income 2024: -$66,1722024

Highlighted filing

2024

Revenue$128,507
Expenses$194,679
Net Income-$66,172

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$135,871
Mission and Program Overview

Mission

To facilitate the creation and construction of the memorial promised as part of the reparations legislation for Chicago Police Torture Survivors passed by Chicagos City Council in 2015. CTJMF is both a fundraising and project management entity focused exclusively on seeing the Burge torture survivors memorial into existence. Formed by torture survivors and organizers from the #ReparationsWon movement, CTJMF operates with the goal of obtaining full funding for and constructing the memorial.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$688,284$697,205▲ $8,921
Land, Buildings, and Equipment, Net$74,791$161,347▲ $86,556
Pledges and Grants Receivable$250,000$75,600▼ $174,400
Prepaid Expenses and Deferred Charges-$250-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,013,075$934,402▼ $78,673
Other Assets Total-$0-
Liabilities
Deferred Revenue$30,000$20,000▼ $10,000
Accounts Payable and Accrued Expenses$17,948$15,447▼ $2,501
Total Liabilities$47,948$35,447▼ $12,501
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$140,146$876,955▲ $736,809
Net Assets With Donor Restrictions$824,981$22,000▼ $802,981
Total Net Assets Fund Balance$965,127$898,955▼ $66,172
Total Liabilities and Net Assets / Fund Balance$1,013,075$934,402▼ $78,673

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$161,347-$161,347
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer AshExecutive DirectorFT$84,684$84,684
Anthony HolmesVice President-$3,000$3,000

Board Members and Trustees

NameTitle
Joey MogulPresident
Ivan ArenasSecretary
Lisa LeeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$92,537
Program Service Revenue
$31,868
Investment Income
$4,558
Other Revenue
$-456
All Other Contributions
$86,102
Change in Net Assets
$-66,172

Audited Revenue Reconciliation

Revenue per Audited Statements
$128,507
Revenue Not Reported on Form 990
$1,600
Total Revenue per Audited Statements
$130,107
Total Revenue per Form 990
$128,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$129,944
Other Expenses$63,541
Total Fundraising Expense$16,759
Grants and Similar Amounts Paid$1,194
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$79,216$4,234$4,234$87,684
Fees for Services Other$24,018$20,322$3,933$48,273
Other Salaries and Wages$28,672$1,593$1,593$31,858
Payroll Taxes$8,122$451$451$9,024
Office Expenses$1,428$1,264$92$2,784
Other Employee Benefits$1,240$69$69$1,378
Grants to Domestic Individuals$1,194--$1,194
Insurance-$662-$662
Other Expenses$24$86$513$599
All Other Expenses$390$71$18$479
Travel$184-$70$254
Total Functional Expenses$148,651$29,269$16,759$194,679

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$196,279
Expenses per Audited Statements$194,679
Total Expenses per Form 990$194,679
Expenses Not Reported on Form 990$1,600
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,364
Fundraising Gross Income$6,908
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
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
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Board Members receive an electronic copy of form 990 prior to filing. The independent CPA hired to audit financial statements and prepare the information returns is available to address questions or concerns prior to filing.

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

The board has adopted a conflict of interest policy with disclosure statement. Each board member must complete or update annually the disclosure statement. All are reviewed annually by the board.

Form 990, Part VI, Section B, Line 15A

The board reviews annually the compensation of key employees based on performance evaluation in connection with established goals and objectives and determines compensation reasonableness thereof and by reviewing data for similar organizations.

Form 990, Part VI, Section B, Line 15B

The board reviews annually the compensation of key employees based on performance evaluation in connection with established goals and objectives and determines compensation reasonableness thereof and by reviewing data for similar organizations.

Form 990, Part VI, Section C, Line 19

The Organization management provides upon request information subject to public disclosure. Additionally, three most recent years of form 990 filed by the Organization are available on the Guidestar.org website.

Filing and Contact Details

Filer

Filer Name
Chicago Torture Justice Memorials
EIN
92-1361410
Phone
7739620395
Address
6337 S Woodlawn Ave, Chicago, IL 60637

Signing Officer

Name
Joey Mogul
Title
President
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joey Mogul
Formed
2022
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
3
Employees
2
Volunteers
44

Preparer

Firm
Il Nfp Audit and Tax Llp
Address
200 S WACKER DR SUITE 3100, CHICAGO, IL 60606
Preparer
Abdullah Khan CPA
Phone
3129985500
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The organization is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code, therefore, the financial statements do not include a provision for income taxes. The organization reviews income tax positions taken or expected to be taken in income tax returns to determine if there are any income tax uncertainties. This includes positions that the entity is exempt from income taxes or not subject to income taxes on unrelated business income. The organization recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by taxing authorities, based on the technical merits of the positions. The organization has identified no significant income tax uncertainties. The organization files information returns as a tax-exempt organization. Should that status be challenged in the future, all years since inception could be subject to review by the irs.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Education & Advocacy (EA): expenses related to sharing information about the Organization's mission and purpose.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt022555
IRS990/ProgSrvcAccomActy3Grp/Desc0Survivor & CTJM Engagement (SE): expenses related to administrative, tracking, & supporting survivor/CTJM engagement.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt013011
IRS990/ProgSrvcAccomActy3Grp/GrantAmt01194
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt015000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01053617
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt07546
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt030650
IRS990/PYOtherRevenueAmt0-9028
IRS990/PYRevenuesLessExpensesAmt0965127
IRS990/PYSalariesCompEmpBnftPaidAmt041266
IRS990/PYTotalExpensesAmt079462
IRS990/PYTotalRevenueAmt01044589
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-66172
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt016868
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt092537
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01053617
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01146154
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04558
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04558
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt057032
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt01119168
IRS990ScheduleA/SubstantialContributorsTotAmt026986
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt092537
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01053617
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01146154
IRS990ScheduleA/TotalSupportAmt01150712
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0161347
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0161347
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt01600
IRS990ScheduleD/DonatedServicesUseFcltsAmt01600
IRS990ScheduleD/ExpensesNotReportedAmt01600
IRS990ScheduleD/ExpensesSubtotalAmt0194679
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt01600
IRS990ScheduleD/RevenueSubtotalAmt0128507
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THEREFORE, THE FINANCIAL STATEMENTS DO NOT INCLUDE A PROVISION FOR INCOME TAXES. THE ORGANIZATION REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THIS INCLUDES POSITIONS THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THE ORGANIZATION HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES. THE ORGANIZATION FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0161347
IRS990ScheduleD/TotalExpensesPerForm990Amt0194679
IRS990ScheduleD/TotalRevenuePerForm990Amt0128507
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0130107
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0196279
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board Members receive an electronic copy of form 990 prior to filing. The independent CPA hired to audit financial statements and prepare the information returns is available to address questions or concerns prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board has adopted a conflict of interest policy with disclosure statement. Each board member must complete or update annually the disclosure statement. All are reviewed annually by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board reviews annually the compensation of key employees based on performance evaluation in connection with established goals and objectives and determines compensation reasonableness thereof and by reviewing data for similar organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board reviews annually the compensation of key employees based on performance evaluation in connection with established goals and objectives and determines compensation reasonableness thereof and by reviewing data for similar organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization management provides upon request information subject to public disclosure. Additionally, three most recent years of form 990 filed by the Organization are available on the Guidestar.org website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01013075
IRS990/TotalAssetsEOYAmt0934402
IRS990/TotalAssetsGrp/BOYAmt01013075
IRS990/TotalAssetsGrp/EOYAmt0934402
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt092537
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016759
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029269
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0148651
IRS990/TotalFunctionalExpensesGrp/TotalAmt0194679
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047948
IRS990/TotalLiabilitiesEOYAmt035447
IRS990/TotalLiabilitiesGrp/BOYAmt047948
IRS990/TotalLiabilitiesGrp/EOYAmt035447
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0965127
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0898955
IRS990/TotalProgramServiceExpensesAmt0148651
IRS990/TotalProgramServiceRevenueAmt031868
IRS990/TotalReportableCompFromOrgAmt087684
IRS990/TotalRevenueGrp/ExclusionAmt04558
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031868
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0128507
IRS990/TotalVolunteersCnt044
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01013075
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0934402
IRS990/TravelGrp/FundraisingAmt070
IRS990/TravelGrp/ProgramServicesAmt0184
IRS990/TravelGrp/TotalAmt0254
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06337 S Woodlawn Ave

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