Civic Intelligence

Center for Justice & Accountability

990 • Fiscal year 2018 • EIN 94-3299686

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 21, 2018

One Hallidie Plaza No 406San Francisco, CA 94102

(415) 544-0444

Siviq Scores

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

Liabilities / Assets

36th percentile

0.03x

Higher debt load relative to assets than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

31st percentile

0.03x

Higher debt load relative to revenue than 31% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

93rd percentile

56%

Higher net margin than 93% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

88th percentile

$179,833

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

96th percentile

116%

Faster asset growth than 96% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

98th percentile

341%

Faster revenue growth than 98% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$3,936,428

Up $2,111,189 (+116%) from 2017

Net Assets

Up

$3,822,386

Up $2,052,913 (+116%) from 2017

Liabilities

Up

$114,042

Up $58,276 (+105%) from 2017

Revenue

Up

$3,691,136

Up $2,853,477 (+341%) from 2017

Expenses

Up

$1,638,223

Up $229,919 (+16%) from 2017

Net Income

Up

$2,052,913

Up $2,623,558 (+460%) from 2017

Historical Trend

Balance Sheet Trend

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

$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

2018

Assets$3,936,428
Liabilities$114,042
Net Assets$3,822,386

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$3,691,136
Expenses$1,638,223
Net Income$2,052,913
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 21, 2018
Return Version
2017v2.3
Gross Receipts
$3,758,295
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
Investments Program Related$876,055$2,400,000▲ $1,523,945
Savings and Temporary Cash Investments$350,258$708,452▲ $358,194
Pledges and Grants Receivable$412,905$534,475▲ $121,570
Cash and Non-Interest-Bearing Accounts$120,449$221,253▲ $100,804
Prepaid Expenses and Deferred Charges$37,222$49,973▲ $12,751
Land, Buildings, and Equipment, Net$12,150$6,075▼ $6,075
Total Assets$1,825,239$3,936,428▲ $2,111,189
Other Assets Total$16,200$16,200→ $0
Liabilities
Accounts Payable and Accrued Expenses$55,766$114,042▲ $58,276
Total Liabilities$55,766$114,042▲ $58,276
Net Assets / Fund Balance
Unrestricted Net Assets$1,169,886$2,901,634▲ $1,731,748
Temporarily Rstr Net Assets$599,587$920,752▲ $321,165
Total Net Assets Fund Balance$1,769,473$3,822,386▲ $2,052,913
Total Liabilities and Net Assets / Fund Balance$1,825,239$3,936,428▲ $2,111,189

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$6,075$24,301$30,376
Equipment$0$25,390$25,390
Investment Program Related Org$2,400,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$200,000--$200,000-
2015$200,000---$200,000
2014$200,000---$200,000
2013$200,000---$200,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles Dixin OsburnPresident and Executive DirectorFT$164,800$15,033$179,833
Lisa S HammondDirector of Finance and OperationFT$100,957$20,063$121,020
Jennifer R RasmussenLegal DirectorFT$102,117$13,141$115,258

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$3,459,359
Program Service Revenue
$0
Investment Income
$42,804
Other Revenue
$188,973
All Other Contributions
$3,459,359
Change in Net Assets
$2,052,913

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,691,136
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7,159,612
Total Revenue per Audited Statements
$10,850,748
Total Revenue per Form 990
$3,691,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,119,848
Other Expenses$518,375
Total Fundraising Expense$286,145
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$441,910$39,262$69,713$550,885
Current Officers, Directors, Trustees, and Key Employees$199,912$76,089$91,873$367,874
Travel$120,851$2,833$25,031$148,715
Other Employee Benefits$75,179$24,498$25,363$125,040
Occupancy$78,500$14,424$23,945$116,869
Fees for Services Other$61,414$13,026$9,011$83,451
Payroll Taxes$45,986$10,438$11,049$67,473
Fees for Services Legal$55,487--$55,487
Office Expenses$10,225$17,529$24,168$51,922
Information Technology$15,525--$15,525
Insurance$7,070$1,299$2,157$10,526
Pension Plan Contributions$6,496$870$1,210$8,576
Depreciation Depletion-$6,075-$6,075
Conferences and Meetings$2,425$2,165$939$5,529
Other Expenses$2,909$2,244$1,686$2,909
Total Functional Expenses$1,141,326$210,752$286,145$1,638,223

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,797,835
Expenses Not Reported on Form 990$7,159,612
Expenses per Audited Statements$1,638,223
Total Expenses per Form 990$1,638,223
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$238,725
Fundraising Direct Expenses$67,159
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner$238,725$238,725$24,551$214,174
Total Events$238,725$238,725$67,159$171,566
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 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. Each year, a written conflict of interest policy is reviewed and a disclosure statement must be filled out and signed. Completed disclosures are reviewed by the operations 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 ed, interviews with staff, and a written evaluation prepared by the executive committee.

Form 990, Part VI, Section C, Line 18

All tax filings are maintained in a secure environment and held available for inspection by tax authorities and the general public at cja's office in san francisco, ca.

Form 990, Part VI, Section C, Line 19

All governing documents, conflict of interest policy and financial statements are maintained in a secure environment and held available for inspection by tax authorities and the general public at cja's office in san francisco, ca.

Filing and Contact Details

Filer

Filer Name
Center for Justice & Accountability
EIN
94-3299686
Phone
4155440444
Address
ONE HALLIDIE PLAZA NO 406, SAN FRANCISCO, CA 94102

Signing Officer

Name
Charles Dixon Osborn
Title
Executive Director
Phone
4155440444
Signed
2018-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Dixon Osborn
Formed
1998
Legal Domicile
Dc
Voting Board Members
13
Independent Board Members
12
Employees
10
Volunteers
50

Preparer

Firm
Wilson Markle Stuckey Hardesty & Bott
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 pursuing international human rights abusers through litigation. Cja has litigated cases against human rights violators from bosnia, cambodia, chile, china, colombia, el salvador, guatamala, haiti, honduras, indonesia, peru, somalia, syria and the united states. Additionally, cja participates in other cases of importance to the human rights community by authoring amicus briefs in human rights cases in the u.s. And spain as well as cases before multi-lateral jurisdictions such as the inter-american and european courts of human rights. Cja engages in impact litigation. Cja cases address human rights abuses ranging from those committed by the siad barre dictatorship in somalia, to the genocide of over 200,000 myans in guatemala, to the atrocities committed by the kymer rouge regime which is responsible for the deaths of more than 1.7 million people in cambodia. Cja also support initiatives that advance the us government's commitment to criminally prosecute human rights abusers. Cja works on an ongoing basis with u.s. And foreign law enforcement on deporation, extradition and denaturalization of perpetrators when appropriate. Cja works directly with ngos and governments around the world on transitional justice initiatives. We work alongside in-country prosecutors to hold human rights abusers criminally accountable in national courts, especially where defendants in cja's cases have been deported or extradited to stand trial in the home country. Cja attorneys provide expertise in witness preparation and testimony, introduction of evidence, and framing charges for human rights crimes. Cja partners with pro bono law firms to litigate our cases. During the 2017-18 fiscal year, cja worked with 14 law firms, a university, and one independent attorney, which together donated 10,320 hours of services valued at approximately $7,112,931. In addition, these entities contributed $46,681 to cover professional out of pocket expenses. Moreover, cja leverages numerous partnerships with leading human rights law clinics; forensic, military and country experts; survivor coalitions; medical professionals; torture treatment centers; and frontline, in-country ngos. These partnerships are foundational to our success in investigating and gathering for new cases, communicating with key constituencies, locating plaintiffs, and ensuring that torture survivors receive critical medical, psycho-social and legal services. Cja is one of the few international human rights ngos with a base of clients willing and able to speak out publicly against mass atrocities. At the heart of cja's mission lies the belief that survivors themselves are the most effective spokespeople against torture, genocide and other abuses. Cja integrates survivors into our media and public education strategies at every level and devotes considerable resources to supporting clients who, as the result of participating in litigation, are galvanized to dedicate more time and energy to anti-impunity efforts within their communities and home countries. Because of our client-centered approach, we are also members of the national consortium of torture treatment programs and the california consortium of torture treatment centers. The impact of cja's cases can be measured in at least five important ways: 1) the deterrent effect that cases have on potential and actual human rights abusers; 2) the development of a body of international human rights law jurisprudence; 3) the use of cja's cases around the world as a catalyst for building a constituency for transitional justice, accountability, and the rule of law; 4) the therapeutic benefits that torture survivors experience as a result of participating in litigation to seek justice; and 5) the historic record of truth our cases create. More information is available at www.cja.org

Financial Statement Notes

PART II, LINE 9:

0

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 realizabilityof 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm0CHARLES DIXIN OSBURN
IRS990/Form990PartVIISectionAGrp/PersonNm1FARAH BRELVI
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IRS990/Form990PartVIISectionAGrp/PersonNm13LISA S HAMMOND
IRS990/Form990PartVIISectionAGrp/PersonNm14JENNIFER R RASMUSSEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0164800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13100957
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14102117
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT AND EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR OF FINANCE AND OPERATION
IRS990/Form990PartVIISectionAGrp/TitleTxt14LEGAL DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt067159
IRS990/FundraisingGrossIncomeAmt0238725
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03758295
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt015525
IRS990/InformationTechnologyGrp/TotalAmt015525
IRS990/InsuranceGrp/FundraisingAmt02157
IRS990/InsuranceGrp/ManagementAndGeneralAmt01299
IRS990/InsuranceGrp/ProgramServicesAmt07070
IRS990/InsuranceGrp/TotalAmt010526
IRS990/InvestmentIncomeGrp/ExclusionAmt042804
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt042804
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0876055
IRS990/InvestmentsProgramRelatedGrp/EOYAmt02400000
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt049691
IRS990/LandBldgEquipBasisNetGrp/BOYAmt012150
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06075
IRS990/LandBldgEquipCostOrOtherBssAmt055766
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE ATTACHED SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01769473
IRS990/NetAssetsOrFundBalancesEOYAmt03822386
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0171566
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0171566
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt023945
IRS990/OccupancyGrp/ManagementAndGeneralAmt014424
IRS990/OccupancyGrp/ProgramServicesAmt078500
IRS990/OccupancyGrp/TotalAmt0116869
IRS990/OfficeExpensesGrp/FundraisingAmt024168
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017529
IRS990/OfficeExpensesGrp/ProgramServicesAmt010225
IRS990/OfficeExpensesGrp/TotalAmt051922
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016200
IRS990/OtherAssetsTotalGrp/EOYAmt016200
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt025363
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt024498
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt075179
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0125040
IRS990/OtherExpensesGrp/Desc0DUES, LICENSES AND MEMB
IRS990/OtherExpensesGrp/Desc1PRINTING AND PUBLICATIO
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/FundraisingAmt01686
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02244
IRS990/OtherExpensesGrp/ProgramServicesAmt09106
IRS990/OtherExpensesGrp/ProgramServicesAmt18331
IRS990/OtherExpensesGrp/ProgramServicesAmt22909
IRS990/OtherExpensesGrp/TotalAmt013036
IRS990/OtherExpensesGrp/TotalAmt18331
IRS990/OtherExpensesGrp/TotalAmt22909
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017407
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017407
IRS990/OtherRevenueTotalAmt017407
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt069713
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt039262
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0441910
IRS990/OtherSalariesAndWagesGrp/TotalAmt0550885
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt011049
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010438
IRS990/PayrollTaxesGrp/ProgramServicesAmt045986
IRS990/PayrollTaxesGrp/TotalAmt067473
IRS990/PensionPlanContributionsGrp/FundraisingAmt01210
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0870
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06496
IRS990/PensionPlanContributionsGrp/TotalAmt08576
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0412905
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0534475
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt037222
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt049973
IRS990/PrincipalOfficerNm0CHARLES DIXON OSBORN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0814260
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04681
IRS990/PYOtherExpensesAmt0424120
IRS990/PYOtherRevenueAmt018718
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-570645
IRS990/PYSalariesCompEmpBnftPaidAmt0984184
IRS990/PYTotalExpensesAmt01408304
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0837659
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt02052913
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd01
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0350258
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0708452
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03630925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0814260
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01923318
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01744988
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0757991
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08871482
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt042804
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04681
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03315
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02866
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02150
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt055816
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt017407
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0562
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0108
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0104
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02361
IRS990ScheduleA/OtherIncome170Grp/TotalAmt020542
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99150
IRS990ScheduleA/PublicSupportTotal170Amt08871482
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03630925
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0814260
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01923318
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01744988
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0757991
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08871482
IRS990ScheduleA/TotalSupportAmt08947840
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0200000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0200000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0200000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0200000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0200000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0200000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0200000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0200000
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt07159612
IRS990ScheduleD/DonatedServicesUseFcltsAmt07159612
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025390
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025390
IRS990ScheduleD/ExpensesNotReportedAmt07159612
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01638223
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt02400000
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0CERTFICATES OF DEPOSIT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06075
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt024301
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt030376
IRS990ScheduleD/RevenueNotReportedAmt07159612
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03691136
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE 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 REALIZABILITYOF 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 II, LINE 9:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06075
IRS990ScheduleD/TotalBookValueProgramRltdAmt02400000
IRS990ScheduleD/TotalExpensesPerForm990Amt01638223
IRS990ScheduleD/TotalRevenuePerForm990Amt03691136
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010850748
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08797835
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt067159
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt042608
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt042608
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0238725
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0238725
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0238725
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0238725
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0171566
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt024551

Document Assets

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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
2018Detailed filing. Detailed filing data is available for this year.$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