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← CENTER FOR JUSTICE & ACCOUNTABILITY

Form 990 for tax year 2024

Filed by CENTER FOR JUSTICE & ACCOUNTABILITY.

Totals

Total revenue
$5,356,402
Total expenses
$5,092,291
Contributions and grants received
$5,143,801
Grants paid
$1,989,406
Program service revenue
$0
Investment income
$106,161
Other revenue
$106,440
Total assets, end of year
$3,558,576
Total liabilities, end of year
$587,996
Net assets or fund balances, end of year
$2,970,580
Program services expenses (Part IX)
$4,636,755
Management and general expenses
$230,666
Fundraising expenses
$224,870
Program service expenses (Part III)
$4,636,755

Program services were 91.1% 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.

  • 1e · Government grants (contributions)

    $4,088,944

  • 1f · All other contributions, gifts and grants

    $1,054,857

  • 3 · Investment income

    total $105,579 · excluded $105,579

  • 7a · Gross sales of assets other than inventory

    securities $582

  • 7b · Less cost or other basis and sales expenses

    securities $0

  • 7c · Gain or loss

    securities $582

  • 7d · Net gain or loss

    total $582 · excluded $582

  • 11a · Other revenue: FELLOWSHIP REIMB.

    total $100,000 · excluded $100,000

  • 11b · Other revenue: 403B FORFEITURE FUNDS

    total $4,354 · excluded $4,354

  • 11c · Other revenue: REFUNDS AND REIMBURSEM

    total $2,086 · excluded $2,086

  • 11e · Other revenue, total

    $106,440

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $362,519 · program services $362,519

  • 3 · Grants to foreign organizations and individuals

    total $1,626,887 · program services $1,626,887

  • 5 · Compensation of officers, directors and key employees

    total $399,066 · program services $313,655 · management and general $36,865 · fundraising $48,546

  • 7 · Other salaries and wages

    total $907,965 · program services $756,325 · management and general $67,908 · fundraising $83,732

  • 8 · Pension plan contributions

    total $28,023 · program services $24,230 · management and general $1,787 · fundraising $2,006

  • 9 · Other employee benefits

    total $180,875 · program services $148,790 · management and general $14,298 · fundraising $17,787

  • 10 · Payroll taxes

    total $101,309 · program services $82,400 · management and general $8,101 · fundraising $10,808

  • 11c · Fees: accounting

    total $172,480 · program services $99,095 · management and general $73,385

  • 11e · Fees: professional fundraising services

    total $30,163 · fundraising $30,163

  • 11g · Fees: other

    total $421,460 · program services $414,337 · fundraising $7,123

  • 13 · Office expenses

    total $30,326 · program services $14,856 · management and general $6,257 · fundraising $9,213

  • 14 · Information technology

    total $53,699 · program services $30,618 · management and general $18,666 · fundraising $4,415

  • 17 · Travel

    total $735,713 · program services $727,262 · management and general $2,889 · fundraising $5,562

  • 19 · Conferences, conventions and meetings

    total $21,457 · program services $21,178 · management and general $133 · fundraising $146

  • 20 · Interest

    total $377 · management and general $377

  • 23 · Insurance

    total $19,972 · program services $14,603 · fundraising $5,369

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $155,778 · end of year $238,353

  • 2 · Savings and temporary cash investments

    beginning of year $2,528,979 · end of year $2,440,639

  • 3 · Pledges and grants receivable

    beginning of year $495,131 · end of year $877,095

  • 9 · Prepaid expenses and deferred charges

    end of year $1,854

  • 12 · Investments: other securities

    beginning of year $635 · end of year $635

  • 17 · Accounts payable and accrued expenses

    beginning of year $366,826 · end of year $587,996

  • 19 · Deferred revenue

    beginning of year $105,041 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $2,606,389 · end of year $2,970,580

  • 28 · Net assets with donor restrictions

    beginning of year $102,267 · end of year $0

Mission and programs · 2024

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.

Activities or mission (Part I)

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.

  • 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 UNITED NATIONS AND REGIONAL HUMAN RIGHTS BODIES. CJA ALSO SUPPORTS INITIATIVES THAT ADVANCE THE UNITED STATES 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 2024-25 FISCAL YEAR, CJA'S PRO BONO PARTNERS DONATED SERVICES AND PROFESSIONAL OUT OF POCKET EXPENSES VALUED AT APPROXIMATELY $8,347,007. 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. 5. THE DOMESTICATION 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 ON ACCOUNTABILITY FOR ATROCITY CRIMES. CJA ALSO FILED BRIEFS AS AMICUS CURIAE IN CASES PENDING IN U.S. APPELLATE COURTS. THROUGH ITS CAPACITY BUILDING WORK, CJA PROVIDES ADVICE AND ASSISTANCE TO LOCAL LAWYERS AND HUMAN RIGHTS DEFENDERS ON COLLECTION, PRESERVATION AND ANALYSIS OF EVIDENCE TO ASSIST IN HOLDING PERPETRATORS OF ATROCITY CRIMES ACCOUNTABLE. MORE INFORMATION IS AT WWW.CJA.ORG.

    Expenses $4,636,755 · Grants $1,989,406

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Charline Yim

    CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Caroline L Scullin

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • William Aceves

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Robert Flynn

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Donnovan Andrews

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25
  • Tyler Giannini

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Krizna Gomez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Rochelle King

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Jane Rocamora

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Dylan Savage

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.3
  • Amity Boye

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Stephanie Foster

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Jason Hipp

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Carmen Cheung

    EXECUTIVE DIRECTOR

    Total calculated
    $196,228
    From this org
    $176,373
    From related orgs
    $0
    Other
    $19,855
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $176,373
    Bonus
    $0
    Other
    $0
    Deferred
    $7,055
    Nontaxable benefits
    $12,800
    Filer's total
    $196,228
  • Jennifer Rasmussen

    DEPUTY EXECUTIVE DIRECTOR

    Total calculated
    $199,649
    From this org
    $171,975
    From related orgs
    $0
    Other
    $27,674
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $171,975
    Bonus
    $0
    Other
    $0
    Deferred
    $6,879
    Nontaxable benefits
    $20,795
    Filer's total
    $199,649
  • Scott Kriete

    CFO

    Total calculated
    $126,611
    From this org
    $126,611
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Claret Vargas

    SENIOR STAFF ATTORNEY

    Total calculated
    $126,674
    From this org
    $107,805
    From related orgs
    $0
    Other
    $18,869
    Hours/week
    40

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2024
Filed
1 April 2026
IRS schema version
2024v5.5
Source object
202600969349300735

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