Totals
- Total revenue
- $262,696
- Total expenses
- $327,911
- Contributions and grants received
- $259,351
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $3,345
- Other revenue
- $0
- Total assets, end of year
- $345,122
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $345,122
- Program services expenses (Part IX)
- $289,923
- Management and general expenses
- $26,089
- Fundraising expenses
- $11,899
- Program service expenses (Part III)
- $289,923
Program services were 88.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$80,449
-
1f · All other contributions, gifts and grants
$178,902
-
1g · Noncash contributions included above
$0
-
3 · Investment income
total $3,345 · related or exempt $0 · unrelated business $0 · excluded $3,345
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6a · Gross rents
real property $0 · personal property $0
-
6b · Less rental expenses
real property $0 · personal property $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
7a · Gross sales of assets other than inventory
securities $0 · other assets $0
-
7b · Less cost or other basis and sales expenses
securities $0 · other assets $0
-
7c · Gain or loss
securities $0 · other assets $0
-
7d · Net gain or loss
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
8a · Fundraising events: gross income
$0
-
8a · Fundraising events: contributions included on line 1c
$0
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0 · unrelated business $0 · excluded $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0 · program services $0
-
2 · Grants to domestic individuals
total $0 · program services $0
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $176,947 · program services $150,405 · management and general $17,694 · fundraising $8,848
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $32,580 · program services $32,580 · management and general $0 · fundraising $0
-
8 · Pension plan contributions
total $0 · program services $0 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $0 · program services $0 · management and general $0 · fundraising $0
-
10 · Payroll taxes
total $16,838 · program services $14,879 · management and general $1,306 · fundraising $653
-
11a · Fees: management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11b · Fees: legal
total $0 · program services $0 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $2,772 · program services $0 · management and general $2,772 · fundraising $0
-
11d · Fees: lobbying
total $0 · program services $0 · management and general $0 · fundraising $0
-
11e · Fees: professional fundraising services
total $948 · fundraising $948
-
11f · Fees: investment management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11g · Fees: other
total $66,020 · program services $66,020
-
12 · Advertising and promotion
total $131 · program services $131 · management and general $0 · fundraising $0
-
13 · Office expenses
total $2,481 · program services $2,109 · management and general $248 · fundraising $124
-
14 · Information technology
total $3,550 · program services $3,018 · management and general $355 · fundraising $177
-
15 · Royalties
total $0 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $12,280 · program services $10,438 · management and general $1,228 · fundraising $614
-
17 · Travel
total $2,390 · program services $2,390 · management and general $0 · fundraising $0
-
18 · Travel or entertainment for public officials
total $0 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $1,238 · program services $548 · management and general $225 · fundraising $465
-
20 · Interest
total $0 · program services $0 · management and general $0 · fundraising $0
-
21 · Payments to affiliates
total $0 · program services $0 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $0 · program services $0 · management and general $0 · fundraising $0
-
23 · Insurance
total $6,165 · program services $4,895 · management and general $1,200 · fundraising $70
-
24e · All other expenses
total $3,571 · program services $2,510 · management and general $1,061
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $191,587 · end of year $314,710
-
2 · Savings and temporary cash investments
beginning of year $0
-
3 · Pledges and grants receivable
beginning of year $218,750 · end of year $29,460
-
4 · Accounts receivable
beginning of year $0
-
5 · Loans and receivables from officers and key people
beginning of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0
-
7 · Other notes and loans receivable
beginning of year $0
-
8 · Inventories for sale or use
beginning of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $0 · end of year $952
-
11 · Investments: publicly traded securities
beginning of year $0
-
12 · Investments: other securities
beginning of year $0
-
13 · Investments: program-related
beginning of year $0
-
14 · Intangible assets
beginning of year $0
-
15 · Other assets
beginning of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $0 · end of year $0
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $0 · end of year $0
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
27 · Net assets without donor restrictions
beginning of year $410,337 · end of year $345,122
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2024
Mission
To advance community safety and constitutional rights, including the causes of equal protection under the law and the advancement of First Amendment rights, exclusively for charitable and educational purposes in accordance with Section 501(c)(3) of the Internal Revenue Code.
Activities or mission (Part I)
To advance community safety and constitutional rights.
-
The organization's largest program service by expense is its human and civil rights defense program. This work advances several charitable purposes expressly recognized in Treas. Reg. § 1.501(c)(3)-1(d)(2), including the defense of human and civil rights secured by law, elimination of prejudice and discrimination, lessening of neighborhood tensions, and combating community deterioration and juvenile delinquency. The PJLC's work also fits within long-established charitable categories recognized through IRS rulings, such as public-interest litigation, legal assistance to low-income individuals, police accountability and reform, violence reduction and crime-prevention efforts, alternatives to incarceration, and dissemination of public-interest information. All services are provided without charge. Except where noted, clients are indigent or nonprofit organizations, and none have a financial stake in the outcome. When attorney fees are sought, they are pursued only from opposing parties under fee-shifting statutes. No attorney fees were paid to the PJLC in 2024. In 2024, the PJLC continued its public-interest litigation challenging Orange County's longstanding gang-injunction practices. This work is aimed directly at reducing discriminatory enforcement, protecting constitutional rights, and limiting the reliance on punitive strategies that destabilize neighborhoods and funnel young people into the criminal system. As part of this effort, the PJLC represented one indigent defendant in People v. Townsend Street. The client has no financial interest in the litigation, which seeks injunctive relief rather than monetary recovery. The PJLC did not seek attorney fees in 2024. The PJLC also continued litigating ACLU v. Inglewood Police Department, a public-records case brought on behalf of the American Civil Liberties Union and an individual petitioner. These clients are not indigent, but they have no financial interest in the matter, which seeks disclosure of police-misconduct records rather than damages. This case directly supports charitable purposes related to police reform, transparency, and the defense of civil rights secured by law. Although the petitioners requested statutory attorney fees from the opposing party, no fees were awarded in 2024. The PJLC continued its representation of three nonprofit organizations in Chicanxs Unidxs v. Spitzer, which seeks prosecutorial records necessary to enforce the California Racial Justice Act. The clients are not indigent and have no financial interest, as the case seeks only injunctive and declaratory relief. This litigation advances charitable purposes related to eliminating prejudice and discrimination, expanding public access to government information, and enforcing civil rights protections. Attorney fees, if awarded, would come solely from the opposing party. None were awarded during 2024. The PJLC also filed an amicus brief regarding conditions in Los Angeles County's juvenile halls. Although the client in this matter is not indigent and has no financial stake in the outcome, the issue involves the safety of detained youth and the enforcement of state minimum standards. This work contributes directly to combating juvenile delinquency, promoting alternatives to incarceration, and supporting violence-reduction efforts. The PJLC did not seek attorney fees. Finally, the PJLC engaged in non-litigation work, including participation in a regional anti-poverty initiative and providing First Amendment counseling to a student coalition. These clients are not indigent, have no financial interest, and the work was performed entirely pro bono with no possibility of fee recovery.
Expenses $116,620
-
The organization's second largest program service by expense is its education and public-interest information program. This work advances several charitable purposes recognized in Treas. Reg. § 1.501(c)(3)-1(d)(2), including the advancement of education, elimination of prejudice and discrimination, lessening of neighborhood tensions, and combating community deterioration and juvenile delinquency. The program also furthers IRS-recognized educational and charitable activities such as dissemination of public-interest research, professional training related to civil rights and criminal justice, and community education directed toward violence prevention, alternatives to incarceration, and public transparency. All activities in this program are conducted without charge. In 2024, the PJLC supported the statewide Data for Racial Justice Training by assisting with planning and by providing instruction to public defenders from across California. The training focused on methods for obtaining, interpreting, and presenting crime data to support statistical arguments under the California Racial Justice Act. This work advanced the charitable purposes of educating professionals engaged in the administration of justice, promoting nondiscriminatory practices, and supporting the dissemination of accurate, research-based information on race and criminal legal outcomes. The PJLC also presented at the University of California, Berkeley's Racial Justice Act Symposium. Staff participated in a plenary panel examining how community organizations, researchers, and other non-defense stakeholders can contribute to statewide efforts to implement the Racial Justice Act. This work advanced the charitable purposes of education, elimination of prejudice and discrimination, and the development of research-based strategies for improving fairness in the criminal system. The presentation delivered at the symposium was later revised and published as an article in the UC Berkeley Journal of Criminal Law. This publication further advanced the organization's educational mission by analyzing racial justice policies, documenting community-based strategies for addressing disparities, and making this information publicly available to scholars, policymakers, and practitioners. Throughout 2024, the PJLC continued to lead joint meetings of the Decriminalizing Neighborhoods Network and the California Alliance for Youth and Community Justice. These statewide coalitions meet regularly to examine and promote public health approaches to reducing community violence and state violence, with a particular focus on youth. By planning and facilitating meetings every two weeks, the PJLC advanced the charitable purposes of public education, dissemination of research on community safety, and lessening neighborhood tensions through nonpunitive violence-prevention strategies. In addition, Oxford University Press published a chapter authored by PJLC's Executive Director in its Handbook of Gangs and Society. The chapter examines community responses to gang injunctions and contributes to scholarship on violence reduction, community organizing, and alternatives to punitive policing practices. This work advanced the public's understanding of community-based strategies for combating community deterioration and juvenile delinquency. The PJLC also supervised graduate students at the University of California, Irvine as they completed a capstone research project analyzing the effects of AB 333, a law passed in 2021. The project evaluated how changes to California law affected gang-related prosecutions and the operation of gang enhancements. This work advanced education and research related to criminal justice reform. Finally, the PJLC presented on racial justice advocacy at the University of California, Irvine School of Law's MLK Day Teach-In. The presentation provided law students with education on racial justice, civil rights enforcement, and community-based approaches to legal advocacy.
Expenses $12,405
-
The organization's third largest program service provides direct civil legal services to individuals transitioning out of gang involvement or targeted for gang-suppression enforcement. This is a state-funded CalVIP violence-reduction pilot designed to test whether addressing legal barriers can support gang desistance and reduce community violence. The program advances charitable purposes including combating community deterioration and juvenile delinquency, eliminating prejudice and discrimination, and promoting alternatives to incarceration. The program focuses on legal barriers that research shows can prolong gang involvement and increase violence risk, such as gang injunctions, diversion-program navigation, driver license holds, wage garnishments, child-support arrears, and immigration-related obstacles. These legal issues are linked to social marginalization, economic instability, and other adverse experiences associated with gang involvement. During the year, the organization maintained a docket of approximately 9 to 14 participants at a time, with each participant receiving services for about one year on average. Activities included outreach to individuals exiting gangs, comprehensive legal assessment, direct representation in civil and administrative matters, and coordination with re-entry service providers for non-legal needs. The program incorporates structured data collection and external evaluation to measure reductions in arrests, new charges, and probation violations as compared to a control group. Findings will help develop new legal-services-based violence-reduction strategies for broader community benefit.
Expenses $160,898
As filed on the 2024 return.
Listed in Part VII
-
Sean Garcia-Leys
Co-Executive Director
- Total calculated
- $109,999
- From this org
- $109,999
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Ameena Qazi
Co-Executive Director
- Total calculated
- $52,615
- From this org
- $52,615
- From related orgs
- $0
- Other
- $0
- Hours/week
- 20
-
Keiko Elizabeth
Board President
- Total calculated
- $0
- Hours/week
- 1
-
Jody Vallejo
Board Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Jesse Engel
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Patrick Palma
Director
- Total calculated
- $0
- Hours/week
- 1
-
Theresa Smith
Director
- Total calculated
- $0
- Hours/week
- 1
-
Laura Hernandez
Director
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 14 November 2025
- IRS schema version
- 2024v5.0
- Source object
- 202503219349323695
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