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Nonprofiteer
← COMMON JUSTICE

Form 990 for tax year 2023

Filed by COMMON JUSTICE.

Totals

Total revenue
$6,003,796
Total expenses
$8,441,733
Contributions and grants received
$5,601,151
Grants paid
$506,000
Program service revenue
$0
Investment income
$359,925
Other revenue
$42,720
Total assets, end of year
$16,831,249
Total liabilities, end of year
$907,919
Net assets or fund balances, end of year
$15,923,330
Program services expenses (Part IX)
$6,368,527
Management and general expenses
$1,356,305
Fundraising expenses
$716,901
Program service expenses (Part III)
$6,368,527

Program services were 75.4% 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.

  • 1e · Government grants (contributions)

    $1,444,360

  • 1f · All other contributions, gifts and grants

    $4,156,791

  • 3 · Investment income

    total $359,925 · excluded $359,925

  • 11d · All other revenue

    total $42,720 · excluded $42,720

  • 11e · Other revenue, total

    $42,720

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $506,000 · program services $506,000

  • 5 · Compensation of officers, directors and key employees

    total $415,865 · program services $350,210 · management and general $39,393 · fundraising $26,262

  • 7 · Other salaries and wages

    total $3,892,831 · program services $2,930,897 · management and general $536,684 · fundraising $425,250

  • 8 · Pension plan contributions

    total $56,533 · program services $30,437 · management and general $20,306 · fundraising $5,790

  • 9 · Other employee benefits

    total $966,052 · program services $706,064 · management and general $174,736 · fundraising $85,252

  • 10 · Payroll taxes

    total $391,923 · program services $297,792 · management and general $53,063 · fundraising $41,068

  • 11b · Fees: legal

    total $1,100 · management and general $1,100

  • 11c · Fees: accounting

    total $307,756 · management and general $307,756

  • 11g · Fees: other

    total $931,545 · program services $859,787 · management and general $37,801 · fundraising $33,957

  • 12 · Advertising and promotion

    total $8,534 · program services $8,534

  • 13 · Office expenses

    total $54,876 · program services $35,913 · management and general $17,200 · fundraising $1,763

  • 14 · Information technology

    total $172,763 · program services $144,143 · management and general $14,718 · fundraising $13,902

  • 16 · Occupancy

    total $305,144 · program services $243,010 · management and general $41,786 · fundraising $20,348

  • 17 · Travel

    total $144,883 · program services $126,089 · management and general $8,323 · fundraising $10,471

  • 19 · Conferences, conventions and meetings

    total $86,728 · program services $29,623 · management and general $16,853 · fundraising $40,252

  • 22 · Depreciation, depletion and amortization

    total $5,882 · management and general $5,882

  • 23 · Insurance

    total $52,723 · management and general $52,723

  • 24a · Other expenses: MEALS

    total $49,934 · program services $42,404 · management and general $4,498 · fundraising $3,032

  • 24b · Other expenses: FURNITURE AND EQUIPMENT

    total $36,394 · program services $25,679 · management and general $8,174 · fundraising $2,541

  • 24c · Other expenses: LICENSES AND FEES

    total $24,018 · program services $6,792 · management and general $10,213 · fundraising $7,013

  • 24d · Other expenses: STIPENDS AND OTHER SUPP

    total $15,324 · program services $15,324

  • 24e · All other expenses

    total $14,925 · program services $9,829 · management and general $5,096

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $12,503,402 · end of year $3,492,135

  • 2 · Savings and temporary cash investments

    end of year $8,000,000

  • 3 · Pledges and grants receivable

    beginning of year $4,265,872 · end of year $3,102,051

  • 4 · Accounts receivable

    beginning of year $1,901,309 · end of year $1,700,198

  • 9 · Prepaid expenses and deferred charges

    beginning of year $40,259 · end of year $61,371

  • 10a · Land, buildings and equipment: cost or other basis

    $302,699

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,882

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $296,817

  • 15 · Other assets

    beginning of year $421,620 · end of year $178,677

  • 17 · Accounts payable and accrued expenses

    beginning of year $474,203 · end of year $846,580

  • 25 · Other liabilities

    beginning of year $296,992 · end of year $61,339

  • 27 · Net assets without donor restrictions

    beginning of year $11,618,579 · end of year $11,280,296

  • 28 · Net assets with donor restrictions

    beginning of year $6,742,688 · end of year $4,643,034

Mission and programs · 2023

Mission

COMMON JUSTICE DEVELOPS AND ADVANCES SOLUTIONS TO VIOLENT CRIME THAT TRANSFORM THE LIVES OF THOSE HARMED AND FOSTER RACIAL EQUITY WITHOUT RELYING ON INCARCERATION. LOCALLY, WE OPERATE THE FIRST ALTERNATIVE-TO-INCARCERATION AND VICTIM SERVICE PROGRAM IN THE UNITED STATES THAT FOCUSES ON VIOLENT FELONIES IN THE ADULT COURTS. NATIONALLY, WE LEVERAGE THE LESSONS FROM OUR DIRECT SERVICE TO TRANSFORM THE JUSTICE SYSTEM THROUGH PARTNERSHIPS, ADVOCACY, AND ELEVATING THE EXPERIENCE AND POWER OF THOSE MOST IMPACTED. RIGOROUS AND HOPEFUL, WE BUILD PRACTICAL STRATEGIES TO HOLD PEOPLE ACCOUNTABLE FOR HARM, BREAK CYCLES OF VIOLENCE, AND SECURE SAFETY, HEALING AND JUSTICE FOR SURVIVORS AND THEIR COMMUNITIES.

Activities or mission (Part I)

COMMON JUSTICE DEVELOPS AND ADVANCES SOLUTIONS TO VIOLENCE THAT TRANSFORM THE LIVES OF THOSE HARMED AND FOSTER RACIAL EQUITY WITHOUT RELYING ON INCARCERATION.

  • DIRECT SERVICES -- WE OPERATED A RESTORATIVE JUSTICE-BASED ALTERNATIVE TO INCARCERATION AND VICTIM SERVICE PROGRAM FOR YOUNG PEOPLE WHO HAVE COMMITTED VIOLENT CRIME AND THOSE THEY HARM IN BROOKLYN, THE BRONX AND MANHATTAN. WE HAVE BEGUN TO SEE GROWTH IN OUR NUMBERS STEADY AFTER THE PANDEMIC AND CONTINUE TO MOVE PARTICIPANTS THROUGH PROGRAMMING, CIRCLE PROCESSES AND GRADUATION. WE HAVE ALSO SEEN EXPANSION IN OUR COMMUNITY PROGRAMMING WITH THE FACILITATION OF SEVERAL PSYCHOEDUCATION GROUPS AND WORKSHOPS FOR YOUTH AND ADULTS IMPACTED BY VIOLENCE AND TRAUMA CITYWIDE.

    Expenses $3,078,941 · Grants $506,000

  • ADVOCACY -- THE POLICY TEAM RAISED AWARENESS ABOUT NEW YORK STATE'S VICTIM COMPENSATION PROGRAM IN ORDER TO ELIMINATE BARRIERS TO ACCESS THAT SURVIVORS FACE. THE FIRST BILL WE INTRODUCED, THE FAIR ACCESS TO VICTIM COMPENSATION BILL, WAS SUCCESSFULLY SIGNED INTO LAW IN 2023. THE BILL REMOVED THE REQUIREMENT THAT SURVIVORS REPORT THEIR HARM TO THE POLICE IN ORDER TO BE ELIGIBLE FOR VICTIM COMPENSATION. THE TEAM HAS WORKED TO ELIMINATE THE STATE'S CONTRIBUTORY CONDUCT POLICY, WHICH BARS SURVIVORS FROM RECEIVING VICTIM COMPENSATION IF THEY OR THE LOVED ONE THEY LOST TO VIOLENCE ARE DEEMED TO HAVE HAD A HAND IN THEIR OWN HARM. CONTINUED ON SCHEDULE O WHAT CONSTITUTES CONTRIBUTORY CONDUCT CAN RANGE FROM BEING A MEMBER OF A GANG, TO ALLEGEDLY INSTIGATING AN ALTERCATION, TO HAVING ILLEGAL DRUGS IN ONE'S POCKET AT THE TIME OF HARM. IN ADDITION TO RAISING COMMUNITY AWARENESS ABOUT THE STATE'S CONTRIBUTORY CONDUCT POLICY, THE ORGANIZING TEAM WORKED WITH COMMUNITY MEMBERS TO DEVELOP STRATEGIES THAT WILL CHANGE THE WAY MEDIA OUTLETS REPORT ON CRIME, VIOLENCE AND SAFETY.

    Expenses $1,433,561

  • PARTNERSHIPS & TRAINING -- THIS YEAR, WE WORKED WITH LEADERS STANDING UP ALIGNED INTERVENTIONS IN CITIES WHERE THERE IS A CRUCIAL NEED AND DESIRE FOR SOLUTIONS TO VIOLENCE THAT DON'T RELY ON MASS INCARCERATION. THESE INCLUDE ST. LOUIS (WITH THE FREEDOM COMMUNITY CENTER), JACKSON, MISSISSIPPI (WITH THE PEOPLE'S ADVOCACY INSTITUTE), NASHVILLE (WITH THE RAPHAH INSTITUTE), AND MINNEAPOLIS (WITH AN EMERGING RANGE OF PARTNERS). WE ALSO LAUNCHED A COHORT-BASED YEAR-LONG NATIONAL PRACTITIONERS LAB FOR GROUPS INTERESTED IN BUILDING SIMILAR INTERVENTIONS. THE CITIES REPRESENTED IN THE COHORT INCLUDE DETROIT, PHILADELPHIA, NEW ORLEANS, DURHAM, MEMPHIS, NASHVILLE, OKLAHOMA CITY, HOUSTON, SEATTLE, AND THE STATE OF MAINE.

    Expenses $1,194,503

  • COMMUNICATIONS -- ALONGSIDE OUR WORK ON THE GROUND, WE HAVE CONTINUED TO GROW OUR EFFORTS TO CHANGE THE NARRATIVE ON CRIMINAL JUSTICE, INCARCERATION AND THE VIOLENCE THAT PEOPLE SURVIVE IN NEW YORK STATE AND ACROSS THE NATIONS. WE HAVE CREATED FIVE CURRICULA THAT CAN BE USED BY PARTNER ORGANIZATIONS TO HELP THOSE MOST IMPACTED BY VIOLENCE RETHINK SAFETY AND CRIME, AS WELL AS TAKE STEPS TO IMPACT CHANGE. IN ADDITION, WE CONVENED JOURNALISTS AND ADVOCATES TO DEVELOP VARIOUS GROUND-UP STRATEGIES THAT WILL HELP OUR MOVEMENT COUNTER HARMFUL NARRATIVES THAT LEAD TO MASS INCARCERATION AND PUNITIVE POLICIES.

    Expenses $661,522

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • IAN FULLER

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    2
  • JON DUTTON

    TREASURER (AS OF 6/24)

    Total calculated
    $0
    Hours/week
    1
  • LISA DANIELS

    BOARD SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • NEAL KWATRA

    TREASURER (UNTIL 6/24)

    Total calculated
    $0
    Hours/week
    1
  • NORRIS HENDERSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • KEMPIS SONGSTER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • DANIELLE SERED

    EXECUTIVE DIRECTOR & PRESIDENT

    Total calculated
    $212,838
    From this org
    $190,619
    From related orgs
    $0
    Other
    $22,219
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $186,200
    Bonus
    $4,419
    Other
    $0
    Deferred
    $6,064
    Nontaxable benefits
    $16,155
    Filer's total
    $212,838
  • KIRA SHEPHERD

    VP OF POLICY AND ORGANIZING

    Total calculated
    $189,486
    From this org
    $168,415
    From related orgs
    $0
    Other
    $21,071
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $163,996
    Bonus
    $4,419
    Other
    $0
    Deferred
    $5,137
    Nontaxable benefits
    $15,934
    Filer's total
    $189,486
  • HYUNHEE SHIN

    DIRECTOR OF DEVELOPMENT

    Total calculated
    $155,211
    From this org
    $138,601
    From related orgs
    $0
    Other
    $16,610
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $134,182
    Bonus
    $4,419
    Other
    $0
    Deferred
    $4,277
    Nontaxable benefits
    $12,333
    Filer's total
    $155,211
  • SHONDA SIMPKINS

    DIRECTOR OF HUMAN RESOURCES

    Total calculated
    $172,475
    From this org
    $136,935
    From related orgs
    $0
    Other
    $35,540
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $132,517
    Bonus
    $4,418
    Other
    $0
    Deferred
    $4,211
    Nontaxable benefits
    $31,329
    Filer's total
    $172,475
  • MARQUIS A JENKINS

    DIRECTOR OF ORGANIZING

    Total calculated
    $146,713
    From this org
    $130,546
    From related orgs
    $0
    Other
    $16,167
    Hours/week
    35
  • MYLES PAISLEY

    INTERIM CHIEF OPERATING OFFICER

    Total calculated
    $156,872
    From this org
    $133,540
    From related orgs
    $0
    Other
    $23,332
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $129,121
    Bonus
    $4,419
    Other
    $0
    Deferred
    $4,205
    Nontaxable benefits
    $19,127
    Filer's total
    $156,872
  • RAYMOND MACCANI JR

    DIRECTOR OF TRAINING

    Total calculated
    $185,202
    From this org
    $131,886
    From related orgs
    $0
    Other
    $53,316
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $127,467
    Bonus
    $4,419
    Other
    $0
    Deferred
    $4,120
    Nontaxable benefits
    $49,196
    Filer's total
    $185,202

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
  • 4a · Severance or change-of-control payment
  • 7 · Other non-fixed payments

Answered no

  • 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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES IS CHARGED WITH THE TASK OF DETERMINING THE COMPENSATION OF THE PRESIDENT AND DIRECTOR ON AN ANNUAL BASIS. AS PART OF THIS PROCESS, THE COMMITTEE REVIEWS COMPARABILITY DATA, INCLUDING COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS. THE EXECUTIVE COMMITTEE IS COMPOSED ENTIRELY OF INDEPENDENT PERSONS WITH RESPECT TO THE MATTER.
PART I, LINE 7
THE BOARD OF TRUSTEES APPROVED DISCRETIONARY BONUSES FOR ALL EMPLOYEES.

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
2023
Filed
11 February 2025
IRS schema version
2023v6.0
Source object
202500429349300210

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