CIRCLE FOR JUSTICE INNOVATIONS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CIRCLE FOR JUSTICE INNOVATIONS (EIN 87-1003224)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202413209349328226
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-15T21:41:01-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN760717994PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KIMERLING & WISDOM LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1150 BROADWAY RM 1105AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100384330ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN871003224EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CIRCLE FOR JUSTICE INNOVATIONS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCIRCBusinessNameControlTxt
Phone6465996354PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1115 MYRTLE AVENUE 7TH FLOORAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11201ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLOUIS PERWIENPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7035971962PhoneNum
Signature2024-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROSS WISDOM CPAPreparerPersonNm
PTINP00163343PTIN
Phone2129860892PhoneNum
Preparation2024-11-15PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Principal OfficerLOUIS PERWIENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1135 E ST SEAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20003ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,046,899GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CJIFUND.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2022FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionCJIS MISSION IS TO END MASS CRIMINALIZATION AND INCARCERATION BY BUILDING AND STRENGTHENING THE INFRASTRUCTURE OF THE GRASSROOTS CRIMINAL JUSTICE MOVEMENT TO FUNDAMENTALLY TRANSFORM THE U.S. CRIMINAL LEGAL SYSTEM. WE FUND WHERE THE MOVEMENT IS DEVELOPING, SHIFTING, AND GROWING. WE BELIEVE THIS MOVEMENT SHOULD BE LED BY THOSE MOST IMPACTED BY THE INJUSTICES OF THE CURRENT SYSTEM, WORKING IN ALLIANCES ACROSS RACE, CLASS, FAITH, GENDER, GENDER IDENTITY, SEXUALITY, IMMIGRATION STATUS, AND AGE.ActivityOrMissionDesc
Voting Members Governing Body1VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$5,000,000CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$46,899CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$5,046,899CYTotalRevenueAmt
CY Grants And Similar Paid$50,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$105CYOtherExpensesAmt
CY Total Expenses$50,105CYTotalExpensesAmt
CY Revenues Less Expenses$4,996,794CYRevenuesLessExpensesAmt
Total Assets EOY$4,996,794TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY$4,996,794NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCJIS MISSION IS TO END MASS CRIMINALIZATION AND INCARCERATION BY BUILDING AND STRENGTHENING THE INFRASTRUCTURE OF THE GRASSROOTS CRIMINAL JUSTICE MOVEMENT TO FUNDAMENTALLY TRANSFORM THE U.S. CRIMINAL LEGAL SYSTEM. WE FUND WHERE THE MOVEMENT IS DEVELOPING, SHIFTING, AND GROWING. WE BELIEVE THIS MOVEMENT SHOULD BE LED BY THOSE MOST IMPACTED BY THE INJUSTICES OF THE CURRENT SYSTEM, WORKING IN ALLIANCES ACROSS RACE, CLASS, FAITH, GENDER, GENDER IDENTITY, SEXUALITY, IMMIGRATION STATUS, AND AGE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$50,000ExpenseAmt
Grant$50,000GrantAmt
Revenue$5,000,000RevenueAmt
DescFOCUS ON COMMUNITY ORGANIZING, OFTEN WITH MEMBER-LED STRUCTURES, ON CRIMINAL JUSTICE AS WELL AS MULTI-ISSUE ORGANIZATIONS WITH TARGETED CRIMINAL JUSTICE WORK INTENDED TO BUILD THE MOVEMENT.Desc
Total Program Service Expenses$50,000TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members1GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLOUIS PERWIENPersonNm
Phone6465996354PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1135 E ST SEAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20003ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TRINH DUONG
SECRETARY1.00Yes (X)Yes (X)$0$0$0
GEORGE GALVAIS
BOARD MEMBER1.00Yes (X)$0$0$0
ALBINO GARCIA
ACTING CHAIR1.00Yes (X)$0$0$0
DIANA GORDON
BOARD MEMBER1.00Yes (X)$0$0$0
BEN GRIESINGER
BOARD MEMBER1.00Yes (X)$0$0$0
LOUIS PERWIEN
TREASURER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$5,000,000AllOtherContributionsAmt
Total Contributions$5,000,000TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$46,899TotalRevenueColumnAmt
Exclusion$46,899ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,046,899TotalRevenueColumnAmt
Exclusion$46,899ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$50,000TotalAmt
Program Services$50,000ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBANK CHARGESDesc
Total$105TotalAmt
Management And General$105ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$50,105TotalAmt
Program Services$50,000ProgramServicesAmt
Management And General$105ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$149,895EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$4,846,899EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$4,996,794EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY$4,996,794EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$4,996,794EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$4,996,794EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,996,794ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year$5,000,000CurrentTaxYearAmt
Total$5,000,000TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year$5,000,000CurrentTaxYearAmt
Total$5,000,000TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$5,000,000PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$46,899CurrentTaxYearAmt
Total$46,899TotalAmt
FieldValueIRS element (for citing)
Total Support$5,046,899TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$5,046,899TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$5,046,899RevenueSubtotalAmt
Total Revenue Per Form990$5,046,899TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$50,105TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$50,105ExpensesSubtotalAmt
Total Expenses Per Form990$50,105TotalExpensesPerForm990Amt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1SOLIDAGO FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1150 MAIN STREET 24AddressLine1Txt
CityNORTHHAMPTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01060ZIPCd
FieldValueIRS element (for citing)
IRC Section501C3IRCSectionDesc
Cash Grant$50,000CashGrantAmt
Purpose Of GrantSPONSORSHIPPurposeOfGrantTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONCJIS MISSION IS TO END MASS CRIMINALIZATION AND INCARCERATION BY BUILDING AND STRENGTHENING THE INFRASTRUCTURE OF THE GRASSROOTS CRIMINAL JUSTICE MOVEMENT TO FUNDAMENTALLY TRANSFORM THE U.S. CRIMINAL LEGAL SYSTEM. WE FUND WHERE THE MOVEMENT IS DEVELOPING, SHIFTING, AND GROWING. WE BELIEVE THIS MOVEMENT SHOULD BE LED BY THOSE MOST IMPACTED BY THE INJUSTICES OF THE CURRENT SYSTEM, WORKING IN ALLIANCES ACROSS RACE, CLASS, FAITH, GENDER, GENDER IDENTITY, SEXUALITY, IMMIGRATION STATUS, AND AGE.
FORM 990, PAGE 6, PART VI, LINE 11BCOPIES OF FORM 990 ARE PROVIDED TO THE GOVERNING BODY FOR REVIEW PRIOR TO FILING
FORM 990, PAGE 6, PART VI, LINE 12CAT LEAST ONCE A YEAR, EACH PERSON ACTING ON BEHALF OF THE ORGANIZATION SHALL EXECUTE AND SUBMIT A STATEMENT TO THE PRESIDENT AND VICE PRESIDENT DISCLOSING ALL MATERIAL FACTS CONCERNING ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST OR CONFIRMING THAT THERE ARE NO SUCH CONFLICTS TO BE DISCLOSED.
FORM 990, PAGE 6, PART VI, LINE 15ATHE BOARD OF DIRECTORS HAS AN APPOINTED COMPENSATION COMMITTEE THAT REVIEWS AND APPROVES THE SALARY OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS USING CURRENT ECONOMIC COMPARATIVE DATA.
FORM 990, PAGE 6, PART VI, LINE 15BTHE BOARD OF DIRECTORS HAS AN APPOINTED COMPENSATION COMMITTEE THAT REVIEWS AND APPROVES THE SALARY OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS USING CURRENT ECONOMIC COMPARATIVE DATA.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE AS WELL AS ON REQUEST.

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