Civic Intelligence

Center for Justice & Accountability

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.

One Hallidie Plaza Suite 750San Francisco, CA 94102

www.cja.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.17x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

43rd percentile

0.11x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

51st percentile

4.9%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$199,649

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

28%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,600,172Liabilities 2011: $48,765Net Assets 2011: $1,551,4072011Assets 2012: $1,714,832Liabilities 2012: $47,999Net Assets 2012: $1,666,8332012Assets 2013: $2,458,093Liabilities 2013: $69,901Net Assets 2013: $2,388,1922013Assets 2014: $1,889,318Liabilities 2014: $62,710Net Assets 2014: $1,826,6082014Assets 2015: $2,155,259Liabilities 2015: $61,775Net Assets 2015: $2,093,4842015Assets 2016: $2,370,115Liabilities 2016: $54,470Net Assets 2016: $2,315,6452016Assets 2017: $1,825,239Liabilities 2017: $55,766Net Assets 2017: $1,769,4732017Assets 2018: $3,936,428Liabilities 2018: $114,042Net Assets 2018: $3,822,3862018Assets 2019: $3,645,005Liabilities 2019: $115,944Net Assets 2019: $3,529,0612019Assets 2020: $3,227,810Liabilities 2020: $527,582Net Assets 2020: $2,700,2282020Assets 2021: $3,129,801Liabilities 2021: $288,117Net Assets 2021: $2,841,6842021Assets 2022: $3,023,893Liabilities 2022: $282,128Net Assets 2022: $2,741,7652022Assets 2023: $2,927,559Liabilities 2023: $494,098Net Assets 2023: $2,433,4612023Assets 2024: $3,180,523Liabilities 2024: $471,867Net Assets 2024: $2,708,6562024

Highlighted filing

2024

Assets$3,180,523
Liabilities$471,867
Net Assets$2,708,656

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,063,642Expenses 2011: $1,244,733Net Income 2011: -$181,0912011Revenue 2012: $1,823,108Expenses 2012: $1,707,682Net Income 2012: $115,4262012Revenue 2013: $2,001,481Expenses 2013: $1,280,122Net Income 2013: $721,3592013Revenue 2014: $762,502Expenses 2014: $1,324,086Net Income 2014: -$561,5842014Revenue 2015: $1,720,789Expenses 2015: $1,455,361Net Income 2015: $265,4282015Revenue 2016: $1,907,974Expenses 2016: $1,681,849Net Income 2016: $226,1252016Revenue 2017: $837,659Expenses 2017: $1,408,304Net Income 2017: -$570,6452017Revenue 2018: $3,691,136Expenses 2018: $1,638,223Net Income 2018: $2,052,9132018Revenue 2019: $1,523,726Expenses 2019: $1,817,051Net Income 2019: -$293,3252019Revenue 2020: $3,740,695Expenses 2020: $4,569,528Net Income 2020: -$828,8332020Revenue 2021: $2,221,867Expenses 2021: $2,047,373Net Income 2021: $174,4942021Revenue 2022: $2,242,200Expenses 2022: $2,332,169Net Income 2022: -$89,9692022Revenue 2023: $3,198,908Expenses 2023: $3,503,121Net Income 2023: -$304,2132023Revenue 2024: $4,193,284Expenses 2024: $3,931,888Net Income 2024: $261,3962024

Highlighted filing

2024

Revenue$4,193,284
Expenses$3,931,888
Net Income$261,396

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.18$0.47$2.71$4.19$3.93$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$0.49$2.43$3.20$3.50$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$0.28$2.74$2.24$2.33$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.13$0.29$2.84$2.22$2.05$0.17
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$0.53$2.70$3.74$4.57$0.83
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.65$0.12$3.53$1.52$1.82$0.29
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.94$0.11$3.82$3.69$1.64$2.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.06$1.77$0.84$1.41$0.57
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.05$2.32$1.91$1.68$0.23
2015Detailed filing. Detailed filing data is available for this year.$2.16$0.06$2.09$1.72$1.46$0.27
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.06$1.83$0.76$1.32$0.56
2013Summary only. Only limited summary data is available for this year.$2.46$0.07$2.39$2.00$1.28$0.72
2012Summary only. Only limited summary data is available for this year.$1.71$0.05$1.67$1.82$1.71$0.12
2011Summary only. Only limited summary data is available for this year.$1.60$0.05$1.55$1.06$1.24$0.18
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 17, 2021
Return Version
2019v5.2
Gross Receipts
$3,740,695
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$30,376$30,376
Equipment$0$25,390$25,390
Investment Program Related Org$1,253,975--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$200,000--$200,000-
2015$200,000---$200,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles Dixon OsburnFormer Executive DirectorFT$104,221$97,000$201,221
Carmen K CheungExecutive DirectorFT$138,533-$138,533
Jennifer R RasmussenDeputy DirectorFT$131,200-$131,200

Board Members and Trustees

NameTitle
Farah BrelviChair
Willam J AcevesVice Chair
Ajay KrishnanBoard Member
Beth Van SchaakBoard Member
Caroline L ScullinBoard Member
Jane RocamoraBoard Member
Mina Titi LiuBoard Member
Rochelle KingBoard Member
Tyler GianniniBoard Member
William F SchulzBoard Member
Bob FlynnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,675,759
Program Service Revenue
$0
Investment Income
$50,614
Other Revenue
$14,322
All Other Contributions
$3,138,004
Change in Net Assets
$-828,833

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table14$2,778,979Fair Market Value (FMV) of Hourly Rates
Total Noncash Contributions14$2,778,979-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,740,695
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,740,695
Total Revenue per Form 990
$3,740,695
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Events$49,500---
Total Events$49,500---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Small Business Administration, Ppp Forgivable Loan$189,240
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 B, Line 11B

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.

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

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.

Form 990, Part VI, Section B, Line 15

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.

Form 990, Part VI, Section C, Line 18

Federal tax returns are available at guidestar.org

Form 990, Part VI, Section C, Line 19

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.

Filing and Contact Details

Filer

Filer Name
Center for Justice & Accountability
EIN
94-3299686
Phone
4155440444
Address
ONE HALLIDIE PLAZA SUITE 750, SAN FRANCISCO, CA 94102

Signing Officer

Name
Carmen Cheung
Title
Executive Director
Phone
4155440444
Signed
2021-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carmen Cheung
Formed
1998
Legal Domicile
Dc
Voting Board Members
11
Independent Board Members
11
Employees
14
Volunteers
20

Preparer

Firm
Wmb2 Llp
Address
101 LARKSPUR LANDING CIRCLE 200, LARKSPUR, CA 94939-1750
Preparer
David M Bott
Phone
4159251120
Supplemental Narrative

Additional Explanations

Form 990 Part I Line 1 - Organization Mission

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.

Form 990 Part III Line 1 - Organization Mission

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.

Form 990 Part III Line 4 - Program Service Accomplishments

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"

Financial Statement Notes

PART X, LINE 2:

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.

Raw XML AppendixShowing 400 of 607 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
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IRS990/Form990PartVIISectionAGrp/PersonNm1WILLAM J ACEVES
IRS990/Form990PartVIISectionAGrp/PersonNm2BOB FLYNN
IRS990/Form990PartVIISectionAGrp/PersonNm3TYLER GIANNINI
IRS990/Form990PartVIISectionAGrp/PersonNm4ROCHELLE KING
IRS990/Form990PartVIISectionAGrp/PersonNm5AJAY KRISHNAN
IRS990/Form990PartVIISectionAGrp/PersonNm6MINA TITI LIU
IRS990/Form990PartVIISectionAGrp/PersonNm7JANE ROCAMORA
IRS990/Form990PartVIISectionAGrp/PersonNm8WILLIAM F SCHULZ
IRS990/Form990PartVIISectionAGrp/PersonNm9CAROLINE L SCULLIN
IRS990/Form990PartVIISectionAGrp/PersonNm10BETH VAN SCHAAK
IRS990/Form990PartVIISectionAGrp/PersonNm11JENNIFER R RASMUSSEN
IRS990/Form990PartVIISectionAGrp/PersonNm12CARMEN K CHEUNG
IRS990/Form990PartVIISectionAGrp/PersonNm13CHARLES DIXON OSBURN
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11DEPUTY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13FORMER EXECUTIVE DIRECTOR
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IRS990/GoverningBodyVotingMembersCnt011
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/IndivRcvdGreaterThan100KCnt03
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IRS990/InformationTechnologyGrp/ProgramServicesAmt01922
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE ATTACHED SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd01
IRS990/MoreThan5000KToOrgInd01
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IRS990/NoncashContributionsAmt02778979
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt012000
IRS990/OccupancyGrp/ManagementAndGeneralAmt025000
IRS990/OccupancyGrp/ProgramServicesAmt073869
IRS990/OccupancyGrp/TotalAmt0110869
IRS990/OfficeExpensesGrp/FundraisingAmt0965
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08401
IRS990/OfficeExpensesGrp/ProgramServicesAmt01724
IRS990/OfficeExpensesGrp/TotalAmt011090
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016200
IRS990/OtherAssetsTotalGrp/EOYAmt016200
IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0114410
IRS990/OtherExpensesGrp/Desc0PRO BONO LEGAL SERVICES
IRS990/OtherExpensesGrp/Desc1PRO BONO LEGAL EXPENSES
IRS990/OtherExpensesGrp/Desc2DUES, LICENSES AND MEMB
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IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt010195
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017541
IRS990/PayrollTaxesGrp/ProgramServicesAmt042372
IRS990/PayrollTaxesGrp/TotalAmt070108
IRS990/PensionPlanContributionsGrp/FundraisingAmt02655
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04069
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IRS990/QuidProQuoContributionsInd00
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0814260
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0200000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0200000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0200000
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025390
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0189240
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SMALL BUSINESS ADMINISTRATION, PPP FORGIVABLE LOAN
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueProgramRltdAmt01253975
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