Civic Intelligence

Center for Justice & Accountability

990 • Fiscal year 2019 • EIN 94-3299686

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 12, 2019

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

38th percentile

0.03x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.08x

Higher debt load relative to revenue than 47% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

14th percentile

-19%

Higher net margin than 14% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

88th percentile

$185,661

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

15th percentile

-7.4%

Faster asset growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

4th percentile

-59%

Faster revenue growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$3,645,005

Down $291,423 (-7.4%) from 2018

Net Assets

Down

$3,529,061

Down $293,325 (-7.7%) from 2018

Liabilities

Up

$115,944

Up $1,902 (+1.7%) from 2018

Revenue

Down

$1,523,726

Down $2,167,410 (-59%) from 2018

Expenses

Up

$1,817,051

Up $178,828 (+11%) from 2018

Net Income

Down

-$293,325

Down $2,346,238 (-114%) from 2018

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

2019

Assets$3,645,005
Liabilities$115,944
Net Assets$3,529,061

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

2019

Revenue$1,523,726
Expenses$1,817,051
Net Income-$293,325
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 12, 2019
Return Version
2018v3.1
Gross Receipts
$1,529,241
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$2,400,000$2,050,000▼ $350,000
Pledges and Grants Receivable$534,475$964,633▲ $430,158
Savings and Temporary Cash Investments$708,452$499,801▼ $208,651
Prepaid Expenses and Deferred Charges$49,973$57,928▲ $7,955
Cash and Non-Interest-Bearing Accounts$221,253$56,443▼ $164,810
Land, Buildings, and Equipment, Net$6,075$0▼ $6,075
Total Assets$3,936,428$3,645,005▼ $291,423
Other Assets Total$16,200$16,200→ $0
Liabilities
Accounts Payable and Accrued Expenses$114,042$115,944▲ $1,902
Total Liabilities$114,042$115,944▲ $1,902
Net Assets / Fund Balance
Unrestricted Net Assets$2,901,634$2,438,645▼ $462,989
Temporarily Rstr Net Assets$920,752$1,090,416▲ $169,664
Total Net Assets Fund Balance$3,822,386$3,529,061▼ $293,325
Total Liabilities and Net Assets / Fund Balance$3,936,428$3,645,005▼ $291,423

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$30,376$30,376
Equipment$0$25,390$25,390
Investment Program Related Org$2,050,000--

Endowment Activity

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

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles Dixin OsburnPresident and Executive DiFT$167,384$18,277$185,661

Board Members and Trustees

NameTitle
Farah BrelviChair
William J AcevesVice Chair
Ajay KrishnanBoard Member
Beth Van SchaakBoard 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
Bob FlynnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,439,254
Program Service Revenue
$0
Investment Income
$46,808
Other Revenue
$37,664
All Other Contributions
$1,395,343
Change in Net Assets
$-293,325

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,523,726
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$5,988,330
Total Revenue per Audited Statements
$7,512,056
Total Revenue per Form 990
$1,523,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,247,072
Other Expenses$569,979
Total Fundraising Expense$280,223
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$380,458$103,574$51,238$535,270
Current Officers, Directors, Trustees, and Key Employees$254,380$99,158$125,338$478,876
Fees for Services Other$143,559$19,611$5,480$168,650
Travel$124,743$6,377$17,432$148,552
Other Employee Benefits$68,387$45,295$23,113$136,795
Occupancy$74,800$26,118$20,600$121,518
Payroll Taxes$46,275$16,945$13,089$76,309
Fees for Services Legal$22,295$9,084-$31,379
Pension Plan Contributions$12,585$3,783$3,454$19,822
Information Technology$9,530$6,955$2,062$18,547
Insurance$7,351$4,804-$12,155
Office Expenses$1,681$5,539$4,821$12,041
Depreciation Depletion-$6,075-$6,075
Other Expenses$852$3,955$6,421$4,807
Conferences and Meetings$2,566$1,954$192$4,712
Total Functional Expenses$1,171,789$365,039$280,223$1,817,051

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,805,381
Expenses Not Reported on Form 990$5,988,330
Expenses per Audited Statements$1,817,051
Total Expenses per Form 990$1,817,051
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$26,019
Fundraising Direct Expenses$5,515
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Events$26,019$26,019$5,515$20,504
Total Events$26,019$26,019$5,515$20,504
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

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 NO 406, SAN FRANCISCO, CA 94102

Signing Officer

Name
Jennifer Rasmussen
Title
Co-executive Director
Phone
4155440444
Signed
2019-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Rasmussen
Formed
1998
Legal Domicile
Dc
Voting Board Members
13
Independent Board Members
12
Employees
13
Volunteers
50

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 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. 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. 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 2018-2019 fiscal year, cja worked with 10 law firms, a university, one independent attorney and one ngo, which together donated 7,702 hours of services valued at approximately $5,595,866. In addition, these entities contributed $389,664 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 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
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/TitleTxt0PRESIDENT AND EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt05515
IRS990/FundraisingGrossIncomeAmt026019
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01529241
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt02062
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt06955
IRS990/InformationTechnologyGrp/ProgramServicesAmt09530
IRS990/InformationTechnologyGrp/TotalAmt018547
IRS990/InsuranceGrp/ManagementAndGeneralAmt04804
IRS990/InsuranceGrp/ProgramServicesAmt07351
IRS990/InsuranceGrp/TotalAmt012155
IRS990/InvestmentIncomeGrp/ExclusionAmt046808
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt046808
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt02400000
IRS990/InvestmentsProgramRelatedGrp/EOYAmt02050000
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt055766
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06075
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
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/NetAssetsOrFundBalancesBOYAmt03822386
IRS990/NetAssetsOrFundBalancesEOYAmt03529061
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt020504
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt020504
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt020600
IRS990/OccupancyGrp/ManagementAndGeneralAmt026118
IRS990/OccupancyGrp/ProgramServicesAmt074800
IRS990/OccupancyGrp/TotalAmt0121518
IRS990/OfficeExpensesGrp/FundraisingAmt04821
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05539
IRS990/OfficeExpensesGrp/ProgramServicesAmt01681
IRS990/OfficeExpensesGrp/TotalAmt012041
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016200
IRS990/OtherAssetsTotalGrp/EOYAmt016200
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt023113
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt045295
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt068387
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0136795
IRS990/OtherExpensesGrp/Desc0DUES, LICENSES AND MEMB
IRS990/OtherExpensesGrp/Desc1PRINTING AND PUBLICATIO
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/FundraisingAmt06983
IRS990/OtherExpensesGrp/FundraisingAmt16421
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05778
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt134
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23955
IRS990/OtherExpensesGrp/ProgramServicesAmt021666
IRS990/OtherExpensesGrp/ProgramServicesAmt1661
IRS990/OtherExpensesGrp/ProgramServicesAmt2852
IRS990/OtherExpensesGrp/TotalAmt034427
IRS990/OtherExpensesGrp/TotalAmt17116
IRS990/OtherExpensesGrp/TotalAmt24807
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017160
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017160
IRS990/OtherRevenueTotalAmt017160
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt051238
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0103574
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0380458
IRS990/OtherSalariesAndWagesGrp/TotalAmt0535270
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt013089
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016945
IRS990/PayrollTaxesGrp/ProgramServicesAmt046275
IRS990/PayrollTaxesGrp/TotalAmt076309
IRS990/PensionPlanContributionsGrp/FundraisingAmt03454
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03783
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012585
IRS990/PensionPlanContributionsGrp/TotalAmt019822
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0534475
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0964633
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt049973
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt057928
IRS990/PrincipalOfficerNm0JENNIFER RASMUSSEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03459359
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt042804
IRS990/PYOtherExpensesAmt0518375
IRS990/PYOtherRevenueAmt0188973
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt02052913
IRS990/PYSalariesCompEmpBnftPaidAmt01119848
IRS990/PYTotalExpensesAmt01638223
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03691136
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-293325
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd01
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0708452
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0499801
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01439254
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03630925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0814260
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01923318
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01744988
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09552745
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt046808
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt042804
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04681
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03315
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02866
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0100474
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt017160
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt017407
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0562
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0108
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0104
IRS990ScheduleA/OtherIncome170Grp/TotalAmt035341
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98600
IRS990ScheduleA/PublicSupportPY170Pct00.99150
IRS990ScheduleA/PublicSupportTotal170Amt09552745
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01439254
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03630925
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0814260
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01923318
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01744988
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09552745
IRS990ScheduleA/TotalSupportAmt09688560
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0200000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0200000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0200000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0200000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0200000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0200000
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt05988330
IRS990ScheduleD/DonatedServicesUseFcltsAmt05988330
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025390
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025390
IRS990ScheduleD/ExpensesNotReportedAmt05988330
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01817051
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt02050000
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0CERTFICATES OF DEPOSIT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt030376
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt030376
IRS990ScheduleD/RevenueNotReportedAmt05988330
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01523726
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 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 II, LINE 9:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt02050000
IRS990ScheduleD/TotalExpensesPerForm990Amt01817051
IRS990ScheduleD/TotalRevenuePerForm990Amt01523726
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07512056
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07805381
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05515
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VARIOUS EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt026019
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026019
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt026019
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026019
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt020504
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05515
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05515
IRS990ScheduleJ/AnyNonFixedPaymentsInd00

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
2019Detailed filing. Detailed filing data is available for this year.$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