Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
EIN 94-3299686 • 501(c)3 • San Francisco, CA
Profile
An international human rights organization dedicated to deterring torture, war crimes, crimes against humanity and other severe human rights abuses around the world through litigation, policy advocacy and outreach in pursuit of truth, justice and redress for victims and survivors.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Liabilities / Revenue
43rd percentile
Higher debt load relative to revenue than 43% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 3.7% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Up$3,180,523
Up $252,964 (+8.6%) from 2023
Liabilities
Down$471,867
Down $22,231 (-4.5%) from 2023
Net Assets
Up$2,708,656
Up $275,195 (+11%) from 2023
Revenue
Up$4,193,284
Up $994,376 (+31%) from 2023
Expenses
Up$3,931,888
Up $428,767 (+12%) from 2023
Net Income
Up$261,396
Up $565,609 (+186%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.
The center for justice and accountability (cja) is an international human rights organization dedicated to deterring torture, war crimes, crimes against humanity and other severe human rights abuses around the world through litigation, policy advocacy and outreach in pursuit of truth, justice and redress for victims and survivors.
SEE ATTACHED SCHEDULE O
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $499,801 | $1,410,511 | ▲ $910,710 |
| Investments Program Related | $2,050,000 | $1,253,975 | ▼ $796,025 |
| Pledges and Grants Receivable | $964,633 | $394,179 | ▼ $570,454 |
| Cash and Non-Interest-Bearing Accounts | $56,443 | $121,371 | ▲ $64,928 |
| Prepaid Expenses and Deferred Charges | $57,928 | $31,574 | ▼ $26,354 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $3,645,005 | $3,227,810 | ▼ $417,195 |
| Other Assets Total | $16,200 | $16,200 | → $0 |
| Liabilities | |||
| Deferred Revenue | - | $257,646 | - |
| Other Liabilities | $0 | $189,240 | ▲ $189,240 |
| Accounts Payable and Accrued Expenses | $115,944 | $80,696 | ▼ $35,248 |
| Total Liabilities | $115,944 | $527,582 | ▲ $411,638 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,438,645 | $2,149,340 | ▼ $289,305 |
| Net Assets With Donor Restrictions | $1,090,416 | $550,888 | ▼ $539,528 |
| Total Net Assets Fund Balance | $3,529,061 | $2,700,228 | ▼ $828,833 |
| Total Liabilities and Net Assets / Fund Balance | $3,645,005 | $3,227,810 | ▼ $417,195 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $0 | $30,376 | $30,376 |
| Equipment | $0 | $25,390 | $25,390 |
| Investment Program Related Org | $1,253,975 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2016 | $200,000 | - | - | $200,000 | - |
| 2015 | $200,000 | - | - | - | $200,000 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Charles Dixon Osburn | Former Executive Director | FT | $104,221 | $97,000 | $201,221 |
| Carmen K Cheung | Executive Director | FT | $138,533 | - | $138,533 |
| Jennifer R Rasmussen | Deputy Director | FT | $131,200 | - | $131,200 |
| Name | Title |
|---|---|
| Farah Brelvi | Chair |
| Willam J Aceves | Vice Chair |
| Ajay Krishnan | Board Member |
| Beth Van Schaak | Board Member |
| Caroline L Scullin | Board Member |
| Jane Rocamora | Board Member |
| Mina Titi Liu | Board Member |
| Rochelle King | Board Member |
| Tyler Giannini | Board Member |
| William F Schulz | Board Member |
| Bob Flynn | Treasurer |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Other Non Cash Contri Table | 14 | $2,778,979 | Fair Market Value (FMV) of Hourly Rates |
| Total Noncash Contributions | 14 | $2,778,979 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,375,544 |
| Salaries, Compensation, and Employee Benefits | $1,193,984 |
| Total Fundraising Expense | $194,410 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $312,852 | $150,009 | $57,744 | $520,605 |
| Current Officers, Directors, Trustees, and Key Employees | $245,954 | $150,000 | $75,000 | $470,954 |
| Fees for Services Other | $236,458 | $18,191 | $6,102 | $260,751 |
| Travel | $125,991 | $10,335 | $1,616 | $137,942 |
| Other Employee Benefits | $67,658 | $26,834 | $19,918 | $114,410 |
| Occupancy | $73,869 | $25,000 | $12,000 | $110,869 |
| Payroll Taxes | $42,372 | $17,541 | $10,195 | $70,108 |
| Insurance | - | $21,206 | - | $21,206 |
| Pension Plan Contributions | $11,183 | $4,069 | $2,655 | $17,907 |
| Office Expenses | $1,724 | $8,401 | $965 | $11,090 |
| Other Expenses | $21,991 | $9,716 | $32 | $9,748 |
| Information Technology | $1,922 | $5,662 | - | $7,584 |
| Conferences and Meetings | $1,051 | $3,417 | $351 | $4,819 |
| All Other Expenses | $668 | $677 | $967 | $2,312 |
| Total Functional Expenses | $3,922,174 | $452,944 | $194,410 | $4,569,528 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,569,528 |
| Total Expenses per Audited Statements | $4,569,528 |
| Total Expenses per Form 990 | $4,569,528 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Various Events | $49,500 | - | - | - |
| Total Events | $49,500 | - | - | - |
| Liability | Amount |
|---|---|
| Small Business Administration, Ppp Forgivable Loan | $189,240 |
“Form 990 is prepared by an outside accounting firm. After completion of the 990, cja is sent a draft of the returns to be reviewed and examined. Cja makes copies of the returns and distributes to those individuals charged with governance. At that time they can review and, if applicable, discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the executive director and mailed with certified return receipt, or the signed form 8879 is provided to the accounting firm allowing electronic filing.”
“All cja board members and employees are required to fill out a conflict of interest disclosure annually. The written conflict of interest policy is reviewed and a disclosure statement must be filled out and signed. Completed disclosures are reviewed by the deputy director and finance director and filed with governance materials.”
“The compensation of the executive director is set by the executive committee of the board of directors and is based on analysis of comparability data and a performance review consisting of a self-assessment by the executive director, interviews with staff, and a written evaluation prepared by the executive committee.”
“Federal tax returns are available at guidestar.org”
“Governing documents are available for public inspection at the principal place of business. The conflict of interest policy and the organization's financial statements are available upon request.”
“The mission is dedicated to deterring torture, war crimes, crimes against humanity and other severe human rights abuses around the world through litigation, policy advocacy and outreach in pursuit of truth, justice and redress for victims and survivors.”
“The center for justice and accountability (cja) is an international human rights organization dedicated to deterring torture, war crimes, crimes against humanity and other severe human rights abuses around the world through litigation, policy advocacy and outreach in pursuit of truth, justice and redress for victims and survivors.”
“Cja is a leading u.s.-based organization working with survivors and communities impacted by atrocity crimes in seeking truth, justice, and redress. Through innovative high-impact litigation, cja has brought cases against human rights violators from bosnia, cambodia, chile, china, colombia, el salvador, guatemala, haiti, honduras, indonesia, liberia, peru, somalia, sri lanka, syria and the united states. Additionally, cja participates in other cases of importance to the human rights community as amicus curiae in human rights cases in the u.s. As well as advocacy before un and regional human rights bodies. Cja also supports initiatives that advance the us government's commitment to criminally prosecute human rights abusers. Cja works on an ongoing basis with u.s. And international law enforcement. Cja integrates other innovative strategies to hold human rights abusers accountable. Cja pairs survivor-centered litigation with transitional justice projects, in which cja works alongside lawyers and human rights defenders from impacted communities in joint case investigation and development. Cja engages in advocacy to ensure that there are legal remedies to hold human rights violators accountable, wherever they may be found. Cja partners with pro bono lawyers to litigate our cases. During the 2019-2020 fiscal year, cja's pro bono partners donated services and professional out of pocket expenses valued at approximately $2,779,000. Cja also leverages partnerships with leading academic centers; forensic, military and country experts; survivor coalitions; medical professionals; torture treatment centers; and frontline ngos. These partnerships are foundational to our success in investigating new cases, ensuring a survivor-centered approach to justice, and engaging in transnational litigation that has impact in the countries where the crimes originally took place. The impact of cja's work can be measured in at least five important ways: 1/ the use of cja's cases around the world as a catalyst and support for domestic accountability movements; 2/ the development of a body of international human rights jurisprudence; 3/ the historic record of truth our cases create; 4/ the therapeutic benefits that survivors of gross human rights abuses experience as a result of participating in justice processes; and 5/ the domesticization of international human rights norms in the united states through cja's human rights litigation in u.s. Courts. Cja made significant progress in several of its cases before the courts, including litigation against the former head of a colombian paramilitary force allegedly responsible for the deaths of thousands of civilians, as well as a case against a former mayor in haiti alleged to have conducted a campaign of extrajudicial killing, torture, and arson against civilians. Cja also filed briefs as amicus curiae in cases pending in u.s. Appellate courts and the international criminal court. Through its capacity building work, cja provides advice and assistance to local lawyers and human rights defenders on the collection, preservation and analysis of evidence to assist in holding perpetrators of atrocity crimes accountable. More information is available at www.cja.org"”
“The management of cja believes that no activities of cja jeopardized its exemption from income taxes, classification as a "public charity or subjected it to unrelated business income or excise taxes. Accordingly, cja did not provide for income taxes. Management of cja considers certain tax positions taken by cja. A tax position is a position taken in a previously filed tax return or a position the management of cja expects to take in a future tax return that figures in measuring current or deferred income tax assets and liabilities for interim or annual periods. A tax position can result in a permanent reduction in income taxes payable, a deferral of income taxes otherwise currently payable to future years or a change in the expected realizability of deferred tax assets. A tax position also encompasses, but is not limited to a decision to classify a transaction, entity or other position in a tax return as tax exempt and the status of an entity, including its status as a pass-through or tax-exempt entity.”
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/Form990PartVIISectionAGrp/TitleTxt | 12 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | FORMER EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 1 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 49500 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 488255 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3740695 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 5662 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1922 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7584 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 21206 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 21206 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 50614 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 50614 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 2050000 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 1253975 |
| IRS990/IRPDocumentCnt | 0 | 16 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 55766 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 55766 |
| IRS990/LegalDomicileStateCd | 0 | DC |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | SEE ATTACHED SCHEDULE O |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 1 |
| IRS990/MoreThan5000KToOrgInd | 0 | 1 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3529061 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2700228 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2438645 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2149340 |
| IRS990/NoncashContributionsAmt | 0 | 2778979 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 12000 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 25000 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 73869 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 110869 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 965 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8401 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1724 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11090 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 16200 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 16200 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 19918 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 26834 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 67658 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 114410 |
| IRS990/OtherExpensesGrp/Desc | 0 | PRO BONO LEGAL SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | PRO BONO LEGAL EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES, LICENSES AND MEMB |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 6865 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 32 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 498 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1388 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 9716 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2724886 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 53595 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 21991 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2725384 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 53595 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 30244 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9748 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 189240 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 14322 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 14322 |
| IRS990/OtherRevenueTotalAmt | 0 | 14322 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 57744 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 150009 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 312852 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 520605 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 10195 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 17541 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 42372 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 70108 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 2655 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 4069 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 11183 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 17907 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 964633 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 394179 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 57928 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 31574 |
| IRS990/PrincipalOfficerNm | 0 | CARMEN CHEUNG |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1439254 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 46808 |
| IRS990/PYOtherExpensesAmt | 0 | 569979 |
| IRS990/PYOtherRevenueAmt | 0 | 37664 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -293325 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1247072 |
| IRS990/PYTotalExpensesAmt | 0 | 1817051 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1523726 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -828833 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 1 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 499801 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1410511 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 3187503 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1439254 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3630925 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 814260 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1923318 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 10995260 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 50614 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 46808 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 42804 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4681 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3315 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 148222 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 14322 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 17160 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 17407 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 562 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 108 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 49559 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98230 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98600 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 10995260 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 3187503 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1439254 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3630925 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 814260 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1923318 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 10995260 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 11193041 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 0 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 200000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 200000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 200000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 200000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 25390 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 25390 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4569528 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 1253975 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | CERTIFICATES OF DEPOSIT |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 30376 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 30376 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 189240 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SMALL BUSINESS ADMINISTRATION, PPP FORGIVABLE LOAN |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3740695 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE MANAGEMENT OF CJA BELIEVES THAT NO ACTIVITIES OF CJA JEOPARDIZED ITS EXEMPTION FROM INCOME TAXES, CLASSIFICATION AS A "PUBLIC CHARITY OR SUBJECTED IT TO UNRELATED BUSINESS INCOME OR EXCISE TAXES. ACCORDINGLY, CJA DID NOT PROVIDE FOR INCOME TAXES. MANAGEMENT OF CJA CONSIDERS CERTAIN TAX POSITIONS TAKEN BY CJA. A TAX POSITION IS A POSITION TAKEN IN A PREVIOUSLY FILED TAX RETURN OR A POSITION THE MANAGEMENT OF CJA EXPECTS TO TAKE IN A FUTURE TAX RETURN THAT FIGURES IN MEASURING CURRENT OR DEFERRED INCOME TAX ASSETS AND LIABILITIES FOR INTERIM OR ANNUAL PERIODS. A TAX POSITION CAN RESULT IN A PERMANENT REDUCTION IN INCOME TAXES PAYABLE, A DEFERRAL OF INCOME TAXES OTHERWISE CURRENTLY PAYABLE TO FUTURE YEARS OR A CHANGE IN THE EXPECTED REALIZABILITY OF DEFERRED TAX ASSETS. A TAX POSITION ALSO ENCOMPASSES, BUT IS NOT LIMITED TO A DECISION TO CLASSIFY A TRANSACTION, ENTITY OR OTHER POSITION IN A TAX RETURN AS TAX EXEMPT AND THE STATUS OF AN ENTITY, INCLUDING ITS STATUS AS A PASS-THROUGH OR TAX-EXEMPT ENTITY. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 1253975 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4569528 |
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