2023-05-12T12:39:39-05:00 2022-06-30 113266576 GRASSI & CO CPAS PC 750 THIRD AVENUE 28TH FLOOR NEW YORK NY 10017 990 2021-07-01 820993366 COMMON JUSTICE INC COMM 9175886051 PO BOX 25131 BROOKLYN NY 11202 DANIELLE SERED EXECUTIVE DIRECTOR AND PRESIDENT 9175886051 2023-05-12 1 DANIELLE SERED 999009999 DAVID ROTTKAMP P01303468 2126616166 2023-05-12 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z DANIELLE SERED PO BOX 25131 BROOKLYN NY 11202 13399283 0 X WWW.COMMONJUSTICE.ORG X 2017 NY COMMON JUSTICE DEVELOPS AND ADVANCES SOLUTIONS TO VIOLENCE THAT TRANSFORM THE LIVES OF THOSE HARMED AND FOSTER RACIAL EQUITY WITHOUT RELYING ON INCARCERATION. 4 4 41 4 0 0 3980070 13351777 0 0 434 3131 8850 44375 3989354 13399283 0 293000 0 0 3397215 3739298 0 21000 327008 2076092 1574702 5473307 5628000 -1483953 7771283 9672169 17117573 857250 531371 8814919 16586202 X 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. 0 0 2571607 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 AND THE BRONX. IN THE FALL OF 2021, WE RESUMED IN-PERSON OFFICE MEETINGS WITH PARTICIPANTS IN BROOKLYN AND THE BRONX. WE HAVE EMPLOYED SAFETY MEASURES AND CONSIDERATIONS LIKE MASKING, TEMPERATURE CHECKS, SEATING CHARTS, SOCIAL DISTANCING, AND OFFERING PPE SUPPLIES TO BOTH STAFF AND PARTICIPANTS. WE HAVE ALSO BEGUN EXPANSION TO MANHATTAN. WE BEGAN THE PROCESS WITH THE MANHATTAN DISTRICT ATTORNEY'S OFFICE OF FINALIZING THE TERMS OF THE CONTRACT IN MANHATTAN, DEVELOPING THE REFERRAL PROCESS, ENSURING ALIGNMENT ON KEY, AND MEETING WITH THEIR TRIAL DIVISION AND OTHER KEY PLAYERS IN THE OFFICE. 1235430 293000 UNITED FOR HEALING EQUITY - COMMON JUSTICE LAUNCHED OUR FIRST POLICY CAMPAIGN IN 2022. THE FAIR ACCESS TO VICTIM COMPENSATION CAMPAIGN AIMS TO MAKE NEW YORK STATE'S VICTIM COMPENSATION LAWS AND POLICIES MORE EQUITABLE BY REMOVING THE REQUIRED LAW ENFORCEMENT REPORTING THAT MUST BE FULFILLED TO CLAIM COMPENSATION. IN JUNE 2022, THE NEW YORK STATE ASSEMBLY PASSED THE FAIR ACCESS TO VICTIM COMPENSATION BILL UNANIMOUSLY. IT IS A TESTAMENT TO THE WORK AND COMMITMENT OF OUR NEW POLICY AND ORGANIZING TEAMS, WHO HAVE CONDUCTED LISTENING SESSIONS WITH OVER 200 SURVIVORS, HOSTED PHONE BANKING SESSIONS, PUBLISHED A REPORT ON VICTIM COMPENSATION AND EQUITY, AND ORGANIZED A JOINT ADVOCACY DAY IN ALBANY WITH RAPP, THE PEOPLE'S CAMPAIGN FOR PAROLE JUSTICE, NYSCASA, AND MANY MORE. 389499 COMMUNICATIONS - ALONGSIDE OUR WORK ON THE GROUND, WE HAVE CONTINUED TO GROW OUR STRATEGIC COMMUNICATION EFFORTS TO SHIFT THE NARRATIVE AROUND CRIMINAL JUSTICE, INCARCERATION, AND THE VIOLENCE THAT PEOPLE SURVIVE. WE HAVE CONVENED NUMEROUS PARTNER ORGANIZATIONS IN SMALL GROUPS SQUARELY FOCUSED ON NARRATIVE STRATEGIES, WHERE PEOPLE LEADING CAMPAIGNS AND DIVERSION PROJECTS RELATED TO VIOLENCE CAN COME TOGETHER TO LEARN FROM ONE ANOTHER. THESE GATHERINGS HAVE HELPED POSITION US ALL COLLECTIVELY TO RESPOND TO THE LONG-STANDING BARRIERS TO ADDRESSING VIOLENCE IN OUR CRIMINAL JUSTICE REFORM WORK AND TO EMERGING REGRESSIVE REACTIONS (FROM UPTICKS, REAL OR PERCEIVED, IN VIOLENCE, AND OTHERS), CONTINUED ON SCHEDULE OHONE NARRATIVE FRAMES AND STRATEGIES FOR BUILDING NARRATIVE POWER AND IDENTIFY OPPORTUNITIES FOR ALIGNMENT WHERE THEY EXIST, INCREASE OUR SHARED CAPACITY TO CONCRETELY EXPRESS AN AFFIRMATIVE VISION FOR SAFETY, AND IDENTIFY ANY OPPORTUNITIES FOR COLLABORATION, WHETHER PUBLIC-FACING OR BEHIND THE SCENES. 53191 LOBBYING 53191 4249727 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 41 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY CA IL X MYLES PAISLEY 9175886051 PO BOX 25131 BROOKLYN NY 11202 IAN FULLER BOARD CHAIR 2.00 X X 0 0 0 SAUL GREEN BOARD TREASURER 1.00 X X 0 0 0 JUDGE PRISCILLA HALL BOARD SECRETARY 1.00 X X 0 0 0 NORRIS HENDERSON TRUSTEE 1.00 X 0 0 0 DANIELLE SERED PRESIDENT AND EXECUTIVE DIRECTOR 35.00 X 190423 0 15835 CHRISTIAN PHILEMON VP OF PROGRAMS 35.00 X 179746 0 3818 KIRA SHEPHERD VP OF ORGANIZING AND POLICY 35.00 X 158212 0 15123 HYUNHEE SHIN DIRECTOR OF DEVELOPMENT 35.00 X 142359 0 13797 SERGIA ANDRADE ASSISTANT DIRECTOR OF TRAUMA SUPPORT SERVICES 35.00 X 122692 0 16489 MYLES PAISLEY DIRECTOR OF OPERATIONS AND FINANCE 35.00 X 110690 0 18032 RICHARD SMITH NATIONAL DIRECTOR OF UNITED FOR HEALING EQUITY 35.00 X 108545 0 12442 1012667 0 95536 7 0 1 0 BDO-FMA LLC 5300 PATTERSON AVENUE SE SUITE 100 GRAND RAPIDS MI 49512 ACCOUNTING SERVICES 199336 1 1752181 11599596 13351777 3131 3131 OTHER REVENUE 900099 44375 44375 44375 13399283 0 0 47506 X 247850 247850 45150 45150 591290 467898 80550 42842 2316542 1848507 300008 168027 58673 46327 9766 2580 518978 347020 152379 19579 253815 216880 17635 19300 3938 3938 259025 259025 21500 21500 21000 21000 568008 425070 130829 12109 52858 51478 897 483 31745 20732 8854 2159 78100 62480 10153 5467 364806 331974 14592 18240 13918 5214 7673 1031 60230 39752 18069 2409 STIPENDS 62952 60519 2433 EQUIPMENT EXPENSE AND R 22768 1043 21701 24 PROGRAM EXPENSE 20168 9755 7279 3134 LICENSES AND FEES 9458 578 1874 7006 5228 3610 1618 5628000 4249727 1051265 327008 6667978 8962326 1622769 5762119 1209683 2165240 90100 146249 81639 81639 9672169 17117573 479050 531371 378200 0 857250 531371 X 4688629 8973700 4126290 7612502 8814919 16586202 9672169 17117573 7771283 0 X X 0 1 X 1 0 X 4266547 4649013 6696112 3980070 13351777 32943519 4266547 4649013 6696112 3980070 13351777 32943519 13230071 19713448 443 316 434 3131 4324 3447 8850 44375 56672 33004515 898744 0.59730 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2017 AMOUNT: $ 3,447. 2020 AMOUNT: $ 8,850. 2021 AMOUNT: $ 44,375. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53191 53191 5574809 5628000 431400 107850 0 0 270827 347336 423665 431400 1473228 2209842 1244 9256 53191 63691 67707 105916 107850 281473 422210 0 X 13416308 17025 17025 13399283 0 13399283 5645025 17025 17025 5628000 0 5628000 PART X, LINE 2: COMMON JUSTICE HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. COMMON JUSTICE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. COMMON JUSTICE BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2019. X X X 1 WINGO NYC 350 SEVENTH AVENUE SUITE 1601 NEW YORK NY 10001 WRITE AND DESIGN DONOR MATERIALS 0 0 21000 0 21000 NY IL CA SCHEDULE G, PART I, LINE 2B, COLUMN (V) WORK WITH COMMON JUSTICE TO ENHANCE ITS FUNDRAISING AND COMMUNICATIONS INFRASTRUCTURE AND INCREASE THE FUNDRAISING CAPACITY OF THE ORGANIZATION FOR THE SHORT AND LONG TERM. 1 BOTH SIDES OF THE VIOLENCE 686 LAFAYETTE AVE BROOKLYN NY 11216 871111476 501C3 17000 0 SAFE IN THE CITY GRANT BE WISE INC 1734 MADISON AVENUE STE 11D MANHATTAN NY 10029 812090234 15000 0 SAFE IN THE CITY GRANT EAST FLATBUSH VILLAGE INC 1011 UTICA AVE BROOKLYN NY 11203 800612019 501C3 15000 0 SAFE IN THE CITY GRANT NOT ANOTHER CHILD 593 VANDERBILT AVE 604 BROOKLYN NY 11238 260894097 501C3 15000 0 SAFE IN THE CITY GRANT NYC TOGETHER INC PO BOX 220413 BROOKLYN BROOKLYN NY 11222 473115737 15000 0 SAFE IN THE CITY GRANT QUEENS ROYAL PRIESTHOOD INC 5419 ROCKAWAY BEACH BLVD SUITE 704 FAR ROCKAWAY NY 11691 465640085 501C3 15000 0 SAFE IN THE CITY GRANT RISING GROUND INC 151 LAWRENCE STREET 5FL BROOKLYN NY 11202 131860451 501C3 15000 0 SAFE IN THE CITY GRANT WHEELCHAIRS AGAINST GUNS INC 320 STERLING STREET SUITE 5CE BROOKLYN NY 11225 464304659 15000 0 SAFE IN THE CITY GRANT BRONX WORKS INC 60 E TREMONT AVE BRONX NY 10453 133254484 501C3 8000 0 SAFE IN THE CITY GRANT TOGETHER WE CAN 72-24 BROADWAY 4TH FLOOR JACKSON HEIGHTS NY 11372 6000 0 SAFE IN THE CITY GRANT 6 4 SAFE IN THE CITY GRANT 18 45150 PART I, LINE 2: COMMON JUSTICE PROCESSES SUBAWARDS ON BEHALF OF THE MAYOR'S OFFICE OF CRIMINAL JUSTICE ("MOCJ") UNDER THEIR SAFE IN THE CITY GRANT, AND DIRECTS THE SUBAWARDS AS REQUESTED BY MOCJ. X 0 0 0 0 0 0 0 1 0 DANIELLE SERED PRESIDENT AND EXECUTIVE DIRECTOR 190423 0 0 0 0 0 1950 0 13885 0 206258 0 0 0 CHRISTIAN PHILEMON VP OF PROGRAMS 165539 0 14207 0 0 0 1800 0 2018 0 183564 0 0 0 KIRA SHEPHERD VP OF ORGANIZING AND POLICY 158212 0 0 0 0 0 1350 0 13773 0 173335 0 0 0 HYUNHEE SHIN DIRECTOR OF DEVELOPMENT 142359 0 0 0 0 0 1950 0 11847 0 156156 0 0 0 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 CHRISTIAN PHILEMON RECEIVED A HEALTHCARE OPT-OUT STIPEND THAT WAS NEGOTIATED AS A PART OF HIS COMPENSATION WHEN HE WAS HIRED IN 2019. IT WAS APPROVED BY THE EXECUTIVE DIRECTOR AND BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S INDEPENDENT ACCOUNTING FIRM WORKS CLOSELY WITH THE ORGANIZATION'S DIRECTOR OF OPERATIONS AND DEVELOPMENT TO PREPARE AN INITIAL DRAFT OF THE FORM 990. THE DRAFT IS THEN DISTRIBUTED TO AND REVIEWED BY THE ORGANIZATION'S BOARD CHAIR, TREASURER, DIRECTOR OF OPERATIONS AND DEVELOPMENT AND EXECUTIVE DIRECTOR. AFTER CORRECTIONS ARE MADE, THE FINAL FORM 990 IS PREPARED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C COMMON JUSTICE REGULARLY MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REVIEWING AND CONFIRMING EACH QUESTIONNAIRE WITH INDIVIDUALS COVERED UNDER THE POLICY. WHEN DEALING WITH MAJOR VENDORS, COMMON JUSTICE ASKS THE VENDOR TO DISCLOSE ANY RELATIONSHIP - PERSONAL, FINANCIAL, OR OTHERWISE - THAT THE VENDOR HAS WITH ANY OF THE ORGANIZATION'S DIRECTORS, OFFICERS, OR EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15A 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. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 331,239. MANAGEMENT AND GENERAL EXPENSES 6,991. FUNDRAISING EXPENSES 3,764. TOTAL EXPENSES 341,994. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 93,831. MANAGEMENT AND GENERAL EXPENSES 123,838. FUNDRAISING EXPENSES 8,345. TOTAL EXPENSES 226,014. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.