2025-02-11T15:19:23-06:00 2024-06-30 113266576 GRASSI & CO CPAS PC 360 MADISON AVE 7TH FL NEW YORK NY 10017 990 2023-07-01 820993366 COMMON JUSTICE INC COMM 9175886051 PO BOX 25131 BROOKLYN NY 11202 DANIELLE SERED EXECUTIVE DIRECTOR AND PRESIDENT 9175886051 2025-02-11 1 1 JAIME RAPPS P01462990 2126616166 2025-02-11 2023 2025-03-06 01:10:19Z DANIELLE SERED PO BOX 25131 BROOKLYN NY 11202 6003796 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. 5 5 52 6 0 0 8443063 5601151 0 0 76265 359925 14365 42720 8533693 6003796 596878 506000 0 0 4455254 5723204 0 0 716901 1706496 2212529 6758628 8441733 1775065 -2437937 19132462 16831249 771195 907919 18361267 15923330 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 3078941 506000 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. 1433561 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. 1194503 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. 661522 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. 661522 6368527 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 37 0 52 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 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 JON DUTTON TREASURER (AS OF 6/24) 1.00 X X 0 0 0 LISA DANIELS BOARD SECRETARY 1.00 X X 0 0 0 NEAL KWATRA TREASURER (UNTIL 6/24) 1.00 X 0 0 0 NORRIS HENDERSON TRUSTEE 1.00 X 0 0 0 KEMPIS SONGSTER TRUSTEE 1.00 X 0 0 0 DANIELLE SERED EXECUTIVE DIRECTOR & PRESIDENT 35.00 X 190619 0 22219 KIRA SHEPHERD VP OF POLICY AND ORGANIZING 35.00 X 168415 0 21071 HYUNHEE SHIN DIRECTOR OF DEVELOPMENT 35.00 X 138601 0 16610 SHONDA SIMPKINS DIRECTOR OF HUMAN RESOURCES 35.00 X 136935 0 35540 MARQUIS A JENKINS DIRECTOR OF ORGANIZING 35.00 X 130546 0 16167 MYLES PAISLEY INTERIM CHIEF OPERATING OFFICER 35.00 X 133540 0 23332 RAYMOND MACCANI JR DIRECTOR OF TRAINING 35.00 X 131886 0 53316 1030542 0 188255 10 0 0 0 BDO USA LLP 5300 PATTERSON AVENUE SE SUITE 100 GRAND RAPIDS MI 49512 ACCOUNTING SERVICES 196120 IMAGIS LLC 109 LAWRENCE HILL DRIVE COLD SPRING HARBOR NY 11724 IT CONSULTANT 100798 2 1444360 4156791 5601151 359925 359925 42720 42720 42720 6003796 0 0 402645 X 506000 506000 415865 350210 39393 26262 3892831 2930897 536684 425250 56533 30437 20306 5790 966052 706064 174736 85252 391923 297792 53063 41068 1100 1100 307756 307756 931545 859787 37801 33957 8534 8534 54876 35913 17200 1763 172763 144143 14718 13902 305144 243010 41786 20348 144883 126089 8323 10471 86728 29623 16853 40252 5882 5882 52723 52723 MEALS 49934 42404 4498 3032 FURNITURE AND EQUIPMENT 36394 25679 8174 2541 LICENSES AND FEES 24018 6792 10213 7013 STIPENDS AND OTHER SUPP 15324 15324 14925 9829 5096 8441733 6368527 1356305 716901 12503402 3492135 8000000 4265872 3102051 1901309 1700198 40259 61371 302699 5882 0 296817 421620 178677 19132462 16831249 474203 846580 296992 61339 771195 907919 X 11618579 11280296 6742688 4643034 18361267 15923330 19132462 16831249 -2437937 0 X X 0 1 X 1 0 X 6696112 3980070 13351777 8443063 5601151 38072173 6696112 3980070 13351777 8443063 5601151 38072173 13664366 24407807 316 434 3131 76265 359925 440071 8850 44375 14365 42720 110310 38622554 359793 0.63200 0.59530 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2020 AMOUNT: $ 8,850. 2021 AMOUNT: $ 44,375. 2022 AMOUNT: $ 14,365. 2023 AMOUNT: $ 42,720. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 114984 114984 8326749 8441733 572087 143022 0 0 423665 431400 487931 572087 1915083 2872625 9256 53191 41597 114984 219028 105916 107850 121983 143022 478771 718157 41172 5882 35290 261527 261527 296817 OPERATING LEASE LIABILITIES, NET 61339 61339 X 6034146 30350 30350 6003796 0 6003796 8472083 30350 30350 8441733 0 8441733 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 2021. 1 FREEDOM COMMUNITY CENTER 3450 OHIO AVENUE ST LOUIS MO 63118 853332122 501C3 250000 0 NATIONAL PARTNERSHIPS AND REPLICATION PROGRAM PEOPLE'S ADVOCACY INSTITUTE CO HIGHLANDER RESEARCH & EDUCATION CENTER INC 1959 HIGHLANDER WAY NEW MARKET TN 37820 620646373 501C3 250000 0 NATIONAL PARTNERSHIPS AND REPLICATION PROGRAM 2 PART I, LINE 2: AS A PART OF OUR NATIONAL PARTNERSHIPS AND REPLICATION PROGRAM, SUBAWARDS HAVE BEEN GRANTED TO ALIGNED ORGANIZATIONS IMPLEMENTING INTERVENTIONS THAT ARE CRITICALLY SIMILAR BUT NOT IDENTICAL TO THE COMMON JUSTICE MODEL TO SUPPORT RECIPROCAL LEARNING AND DEVELOPMENT OF OUR DEEPLY ALIGNED WORK. X 1 0 0 0 0 0 0 1 0 DANIELLE SERED EXECUTIVE DIRECTOR & PRESIDENT 186200 0 4419 0 0 0 6064 0 16155 0 212838 0 0 0 KIRA SHEPHERD VP OF POLICY AND ORGANIZING 163996 0 4419 0 0 0 5137 0 15934 0 189486 0 0 0 RAYMOND MACCANI JR DIRECTOR OF TRAINING 127467 0 4419 0 0 0 4120 0 49196 0 185202 0 0 0 SHONDA SIMPKINS DIRECTOR OF HUMAN RESOURCES 132517 0 4418 0 0 0 4211 0 31329 0 172475 0 0 0 MYLES PAISLEY INTERIM CHIEF OPERATING OFFICER 129121 0 4419 0 0 0 4205 0 19127 0 156872 0 0 0 HYUNHEE SHIN DIRECTOR OF DEVELOPMENT 134182 0 4419 0 0 0 4277 0 12333 0 155211 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 THE BOARD OF TRUSTEES APPROVED DISCRETIONARY BONUSES FOR ALL EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S INDEPENDENT ACCOUNTING FIRM WORKS CLOSELY WITH THE ORGANIZATION'S DIRECTOR OF OPERATIONS AND FINANCE 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 FINANCE 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 PROGRAM CONSULTATNTS: PROGRAM SERVICE EXPENSES 404,984. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 404,984. SECURITY: PROGRAM SERVICE EXPENSES 123,112. MANAGEMENT AND GENERAL EXPENSES 12,628. FUNDRAISING EXPENSES 10,517. TOTAL EXPENSES 146,257. INFORMATION TECHNOLOGY: PROGRAM SERVICE EXPENSES 90,969. MANAGEMENT AND GENERAL EXPENSES 9,522. FUNDRAISING EXPENSES 7,930. TOTAL EXPENSES 108,421. COMMUNICATIONS: PROGRAM SERVICE EXPENSES 146,978. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 146,978. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 93,744. MANAGEMENT AND GENERAL EXPENSES 15,651. FUNDRAISING EXPENSES 15,510. TOTAL EXPENSES 124,905. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.