Civic Intelligence

Criminal Justice Legal Foundation

EIN 94-2798865 • 501(c)3 • Sacramento, CA

Profile

The only public interest law foundation in America that defends the rights of crime victims and law enforcement.

2131 L StreetSacramento, CA 95816

www.cjlf.org

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

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

Liabilities / Revenue

26th percentile

0.00x

Higher debt load relative to revenue than 26% of similar nonprofits.

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

Net Margin

88th percentile

46%

Higher net margin than 88% of similar nonprofits.

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

Top Officer Pay

84th percentile

$158,578

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

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

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

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

Revenue Growth

20th percentile

-14%

Faster revenue growth than 20% of similar nonprofits.

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

Assets

Up

$4,550,589

Up $558,933 (+14%) from 2024

Liabilities

Down

$5,740

Down $3,846 (-40%) from 2024

Net Assets

Up

$4,544,849

Up $562,779 (+14%) from 2024

Revenue

Down

$1,291,124

Down $202,270 (-14%) from 2024

Expenses

Up

$699,857

Up $16,871 (+2.5%) from 2024

Net Income

Down

$591,267

Down $219,141 (-27%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,148,005Liabilities 2011: $18,425Net Assets 2011: $1,129,5802011Assets 2012: $1,203,006Liabilities 2012: $4,139Net Assets 2012: $1,198,8672012Assets 2013: $1,195,397Liabilities 2013: $3,746Net Assets 2013: $1,191,6512013Assets 2014: $1,112,761Liabilities 2014: $4,678Net Assets 2014: $1,108,0832014Assets 2015: $2,186,429Liabilities 2015: $14,039Net Assets 2015: $2,172,3902015Assets 2016: $1,999,979Liabilities 2016: $16,427Net Assets 2016: $1,983,5522016Assets 2017: $2,082,803Liabilities 2017: $2,343Net Assets 2017: $2,080,4602017Assets 2018: $2,203,159Liabilities 2018: $21,312Net Assets 2018: $2,181,8472018Assets 2019: $2,184,631Liabilities 2019: $2,680Net Assets 2019: $2,181,9512019Assets 2020: $2,306,322Liabilities 2020: $11,573Net Assets 2020: $2,294,7492020Assets 2021: $3,012,759Liabilities 2021: $15,801Net Assets 2021: $2,996,9582021Assets 2022: $2,907,845Liabilities 2022: $10,656Net Assets 2022: $2,897,1892022Assets 2023: $3,007,636Liabilities 2023: $12,777Net Assets 2023: $2,994,8592023Assets 2024: $3,991,656Liabilities 2024: $9,586Net Assets 2024: $3,982,0702024Assets 2025: $4,550,589Liabilities 2025: $5,740Net Assets 2025: $4,544,8492025

Highlighted filing

2025

Assets$4,550,589
Liabilities$5,740
Net Assets$4,544,849

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $619,5792011Expenses 2012: $610,6832012Expenses 2013: $596,6762013Revenue 2014: $534,651Expenses 2014: $648,963Net Income 2014: -$114,3122014Revenue 2015: $1,635,501Expenses 2015: $622,189Net Income 2015: $1,013,3122015Revenue 2016: $438,102Expenses 2016: $651,574Net Income 2016: -$213,4722016Revenue 2017: $604,920Expenses 2017: $670,483Net Income 2017: -$65,5632017Revenue 2018: $596,887Expenses 2018: $683,276Net Income 2018: -$86,3892018Revenue 2019: $652,690Expenses 2019: $683,193Net Income 2019: -$30,5032019Revenue 2020: $636,133Expenses 2020: $603,307Net Income 2020: $32,8262020Revenue 2021: $944,043Expenses 2021: $676,276Net Income 2021: $267,7672021Revenue 2022: $942,686Expenses 2022: $720,333Net Income 2022: $222,3532022Revenue 2023: $661,380Expenses 2023: $759,243Net Income 2023: -$97,8632023Revenue 2024: $1,493,394Expenses 2024: $682,986Net Income 2024: $810,4082024Revenue 2025: $1,291,124Expenses 2025: $699,857Net Income 2025: $591,2672025

Highlighted filing

2025

Revenue$1,291,124
Expenses$699,857
Net Income$591,267

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.55$0.01$4.54$1.29$0.70$0.59
2024Detailed filing. Detailed filing data is available for this year.$3.99$0.01$3.98$1.49$0.68$0.81
2023Detailed filing. Detailed filing data is available for this year.$3.01$0.01$2.99$0.66$0.76$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.91$0.01$2.90$0.94$0.72$0.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.01$0.02$3.00$0.94$0.68$0.27
2020Detailed filing. Detailed filing data is available for this year.$2.31$0.01$2.29$0.64$0.60$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.18$0.00$2.18$0.65$0.68$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.20$0.02$2.18$0.60$0.68$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.60$0.67$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.02$1.98$0.44$0.65$0.21
2015Detailed filing. Detailed filing data is available for this year.$2.19$0.01$2.17$1.64$0.62$1.01
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.53$0.65$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.19$0.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.02$1.13$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Mar 2, 2026
Return Version
2024v5.2
Gross Receipts
$3,201,097
Mission and Program Overview

Mission

The only public interest law foundation in America that defends the rights of crime victims and law enforcement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,144,955$2,953,460▲ $808,505
Savings and Temporary Cash Investments$1,603,843$1,183,946▼ $419,897
Cash and Non-Interest-Bearing Accounts$72,763$220,069▲ $147,306
Land, Buildings, and Equipment, Net$155,924$145,290▼ $10,634
Prepaid Expenses and Deferred Charges$8,650$10,138▲ $1,488
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,991,656$4,550,589▲ $558,933
Other Assets Total$5,521$37,686▲ $32,165
Liabilities
Accounts Payable and Accrued Expenses$9,586$5,740▼ $3,846
Total Liabilities$9,586$5,740▼ $3,846
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,470,697$3,033,476▲ $562,779
Net Assets With Donor Restrictions$1,511,373$1,511,373→ $0
Total Net Assets Fund Balance$3,982,070$4,544,849▲ $562,779
Total Liabilities and Net Assets / Fund Balance$3,991,656$4,550,589▲ $558,933

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$44,085$365,405$409,490
Other Land Buildings$3,705$125,208$128,913
Land$97,500-$97,500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,150,475-▲ $802,985-$2,953,460
2023$2,062,512-▲ $87,963-$2,150,475
2022$1,835,957-▲ $226,555-$2,062,512
2021$2,193,481-▼ $157,524$200,000$1,835,957
2020$1,911,984-▲ $681,497$400,000$2,193,481
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kent ScheideggerLegal DirectorFT$150,000$8,578$158,578
Mike RushfordPresidentFT$150,000$2,220$152,220

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$734,556
Program Service Revenue
$0
Investment Income
$442,463
Other Revenue
$114,105
All Other Contributions
$734,556
Change in Net Assets
$591,267

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,291,124
Revenue Not Reported on Form 990
$-28,488
Total Revenue per Audited Statements
$1,262,636
Total Revenue per Form 990
$1,291,124
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$583,570
Other Expenses$116,287
Total Fundraising Expense$84,238
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$331,605$15,156$15,156$361,917
Current Officers, Directors, Trustees, and Key Employees$75,000$37,500$37,500$150,000
Payroll Taxes$31,354$4,060$4,060$39,474
Occupancy$14,208$7,104$7,104$28,416
Other Employee Benefits$13,438$2,635$5,006$21,079
Office Expenses$9,473$3,385$3,935$16,793
Fees for Services Accounting-$14,000-$14,000
Pension Plan Contributions$8,880$1,110$1,110$11,100
Depreciation Depletion$5,317$2,659$2,658$10,634
Insurance$5,782$1,772$1,772$9,326
All Other Expenses$2,086$346$264$2,696
Other Expenses$2,042$107$1,085$2,149
Travel$112$56$56$224
Total Functional Expenses$520,711$94,908$84,238$699,857

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$699,857
Total Expenses per Audited Statements$699,857
Total Expenses per Form 990$699,857
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
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
Audit committee
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 A, Line 1A

There were 9 voting members of the board during the year.

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

Director reviews 990 prior to filing

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

This organization has few outside contractors therefore, they are able to review all new contracts as they may enter into it, to be assured it is not with an entity that any of their Board or employees have an interest in.

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

At least annually, the Board reviews salaries and benefits paid to all employees (including officers and key employees), and votes on bonuses or salary increases accordingly.

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

At least annually, the Board reviews salaries and benefits paid to all employees (including officers and key employees), and votes on bonuses or salary increases accordingly.

Form 990, Part VI, Section C, Line 19

Governing documents, policies and financial statements may be viewed upon request at the Foundation's office located at 2131 L Street, Sacramento, California.

Filing and Contact Details

Filer

Filer Name
Criminal Justice Legal Foundation
EIN
94-2798865
Phone
9164460345
Address
2131 L Street, Sacramento, CA 95816

Signing Officer

Name
Anne Marie Schubert
Title
President
Signed
2026-03-02
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
9
Employees
6
Volunteers
11

Preparer

Firm
Bluemel & Dhillon CPAs LLP
Address
3426 AMERICAN RIVER DRIVE SUITE A, SACRAMENTO, CA 95864
Preparer
Deborah N Bluemel CPA
Phone
9169294174
Supplemental Narrative

Additional Explanations

Statement Note 1

BOXSCORE:CJLF v CDCR: 7/28/2025. Unanimous California Third District Court of Appeal decision striking down Governor Gavin Newsom's effort to grant early parole to convicted murderers. The Court held that state law does not authorize the early parole of murderers servicing indeterminate sentences in the state prison, partly invalidating regulations adopted by corrections officials which had allowed the release of convicted murders years before they had served the minimum term of 15 or 25years to life in prison. The lawsuit, brought by CJLF on behalf of the families of murder victims, argued that the CDCR overstepped its authority by allowing the state's most violent criminals to apply credits for good behavior (called "good time" credits) to reduce their minimum terms. The Court's decision upheld, in large part, the December 13, 2023 Sacramento Superior Court ruling which endorsed the CJLF position that the state did not have the authority to grant early releases to violent criminals serving indeterminate sentences. The Superior Court also issued a writ of mandate ordering the state to stop the early releases, which remains in force. WINRIVERS v GUERRERO: 6/12/2025. U.S. Supreme Court decision unanimously rejecting the claim by a serial child molester that he was entitled to successive challenges to his conviction and sentence even though a federal law allows just one, with only narrow exceptions. Activist federal judges have evaded this law since Congress passed it in 1996, in order to repeatedly review claims of trial or sentencing error having absolutely nothing to do with the criminal's guilt or innocence. In Danny Rivers' case, he was found guilty of molesting his daughter and stepdaughter hundreds of times over a four-year period. Both girls were nine years old when this started. A Texas jury sentenced him to 38years in prison for these crimes. Years later after Rivers' final appeal, in the form of a habeas corpus petition, was rejected by a federal judge, he waited another four years to request that the judge allow him to amend it and add new claims. Both the judge and the Court of appeals turned him down, citing the limit under federal law. Because other federal courts had skirted these limits in similar cases, the Supreme Court agreed to hear Rivers' appeal. CJLF joined the case to argue that the limit on repeated petitions applies to requests to amend a petition that has already been rejected. This limit has only narrow exceptions that Rivers did not qualify for. The Court's decision followed that argument. WINGLOSSIP v OKLAHOMA: 2/25/2025. U.S. Supreme Court ruling upholding a convicted murderer's claim that "new evidence" invalidates his conviction. CJLF had joined the case to urge the Court to reject the murderer's claim and uphold his conviction and death sentence. In 1997, Richard Glossip hired a handyman to kill the owner of the motel he managed. He was convicted on a mountain of evidence, including the handyman's confession. The new evidence is that the handyman had been treated with lithium, a medication for bipolar disorder, something that Glossip's defense attorneys knew but chose not to introduce because it would have supported the fact that Glossip had manipulated the handyman. This evidence was actually included in Glossip's own appeal in 1998. CJLF argued that the state's highest court had already reviewed and dismissed the new evidence as both irrelevant and procedurally barred, and that the Supreme Court did not have jurisdiction to hear Glossip's claims. A majority voted to overturn the conviction and ordered Oklahoma to give the murderer a new trial. LOSSCITY OF GRANTS PASS v JOHNSON: 6/28/2024. U.S. Supreme Court decision upholding the Oregon City of Grants Pass's challenge to a federal judge's ruling to strike down local ordinances prohibiting camping on public property. In July 2023, a divided panel of the Ninth Circuit upheld the judge's order, citing its 2019 ruling in Martin v City of Boise. T

Financial Statement Notes

Part X : FIN48 Footnote

The Foundation's audit included a FIN 48 footnote, which stated that the organization did not have a liability for uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/PersonNm8Terence Smith
IRS990/Form990PartVIISectionAGrp/PersonNm9Gino Roncelli
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