2022-10-20T17:33:42-05:00 2021-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2021-01-01 833991239 JUSTICE ACTION CENTER JUST 3233160944 PO BOX 27280 LOS ANGELES CA 900270280 KAREN TUMLIN FOUNDER AND DIRECTOR 3233160944 2022-10-20 1 KAREN TUMLIN 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z KAREN TUMLIN PO BOX 27280 LOS ANGELES CA 900270280 1550886 0 X WWW.JUSTICEACTIONCENTER.ORG X 2019 CA SEE PART III, LINE 1. 4 4 6 4 0 0 946108 1546966 28122 0 0 0 0 3920 974230 1550886 2800 18000 0 0 442231 573493 3600 200 52981 169809 150965 618440 742658 355790 808228 806873 1520688 191612 97199 615261 1423489 X JUSTICE ACTION CENTER (JAC) WILL PILOT AN INNOVATIVE MODEL THAT ADVANCES THE RIGHTS OF IMMIGRANT COMMUNITIES BY CONNECTING CUTTING-EDGE IMPACT LITIGATION AND COMPELLING NARRATIVE AND COMMUNICATIONS CONTENT. THE PURPOSE OF JUSTICE ACTION CENTER IS TO ADVANCE THE CIVIL AND HUMAN RIGHTS OF IMMIGRANTS IN THE UNITED STATES THROUGH A COMBINATION OF IMPACT LITIGATION, COMMUNICATIONS AND DIGITAL STRATEGIES, AND PROVIDING RELATED SUPPORT TO SELECT PARTNER NONPROFIT ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND HAVE IMMIGRANT MEMBERS OR PROVIDE DIRECT LEGAL SERVICES TO IMMIGRANT COMMUNITIES. 0 0 507709 18000 IMPACT LITIGATION:JUSTICE ACTION CENTER (JAC) USES LITIGATION AND STORYTELLING TO ADVOCATE FOR UNSEEN AND OVERLOOKED ISSUES FACED BY IMMIGRANTS. WE ENSURE THE RICHNESS AND DIVERSITY OF THE IMMIGRANT EXPERIENCE IS HEARD BOTH INSIDE AND OUTSIDE THE COURTROOM. IMPACT LITIGATION IS AN IMPORTANT TOOL TO ADVANCE THE RIGHTS OF IMMIGRANTS. JAC LITIGATES A SELECT NUMBER OF CASES DESIGNED TO ADDRESS UNMET NEEDS OF IMMIGRANT COMMUNITIES. JAC ALSO PROVIDES LEGAL EXPERTISE AND LITIGATES DIRECTLY WITH PROVIDERS OF DIRECT LEGAL SERVICES TO IMMIGRANTS OR OTHER LITIGATORS ON CIVIL RIGHTS ISSUES IMPACTING IMMIGRANTS. THE CASES ON JAC'S DOCKET ARE PRIMARILY IN FEDERAL COURT, BUT JAC WILL LITIGATE IN SELECT STATE COURTS AS NECESSARY TO PRODUCE OPTIMAL RESULTS FOR IMMIGRANT COMMUNITIES. 130729 STORYTELLING: JAC'S MODEL DEPENDS UPON PLACING EQUAL EMPHASIS ON STORYTELLING AND LITIGATION. WE RECOGNIZE THAT WINNING A LAWSUIT ALONE WILL NOT LEAD TO THE SYSTEMIC CHANGE WE SEEK. WE STRIVE TO BUILD A NEW FRAMEWORK THAT USES LITIGATION AND NARRATIVE WORK TO TANGIBLY IMPROVE IMMIGRANTS' LIVES. JAC PRODUCES ORIGINAL COMMUNICATIONS AND DIGITAL CONTENT FOCUSED ON THE IMMIGRANT EXPERIENCE AND PERSPECTIVES. OUR STORYTELLING WORK IS DESIGNED TO STRIVE TO TANGIBLY IMPROVE IMMIGRANTS' LIVES AND IS ROOTED IN THE NOTION THAT TRANSFORMATIVE CHANGE WILL ONLY OCCUR WHEN DOMINANT NARRATIVES ABOUT IMMIGRATION AND BELONGING SHIFT. THESE SHIFTS ARE PART OF A BROADER ECOSYSTEM OF WORK; JAC SEEKS TO PARTICIPATE IN THAT ECOSYSTEM BY USING THE MICROPHONE PROVIDED BY LITIGATION TO CENTER AND UPLIFT IMMIGRANT STORIES. MOREOVER, WE AIM TO DECODE THE LEGAL SYSTEM TO HELP DISMANTLE WHAT IS OFTEN A BARRIER TO ACTION AND ADVOCACY BY IMMIGRANTS AND ADVOCATES. 638438 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 6 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 0 1 1 0 0 CA X KAREN TUMLIN 3233160944 PO BOX 27280 LOS ANGELES CA 900270280 GABRIEL SANDOVAL BOARD MEMBER & TREASURER 1.50 X X 0 0 0 LYNN TRAMONTE BOARD MEMBER & SECRETARY 1.50 X X 0 0 0 ANDRE SEGURA BOARD MEMBER 1.50 X 0 0 0 SONALI KOLHATKAR BOARD MEMBER 1.50 X 0 0 0 KAREN TUMLIN FOUNDER AND DIRECTOR 40.00 X 255221 0 1200 ESTHER SUNG LEGAL DIRECTOR 40.00 X 110000 0 7193 365221 0 8393 2 0 1 0 0 55858 1491108 1546966 OTHER INCOME 900099 3920 3920 3920 1550886 0 0 3920 18000 18000 256421 194880 28206 33335 267615 255581 2673 9361 10249 8932 541 776 39208 33712 2306 3190 4987 4987 8034 8034 200 200 59141 59141 20136 16200 1884 2052 23016 19581 1339 2096 2399 1967 268 164 15350 15350 SUBSCRIPTIONS & FEES 9554 7747 1807 PAYROLL PROCESSING FEES 4370 4370 COURT FILING FEES 3978 2360 1618 742658 638438 51239 52981 X 750015 1348438 50000 159000 6708 13250 150 806873 1520688 135754 53564 55858 43635 191612 97199 X 62349 449486 552912 974003 615261 1423489 806873 1520688 808228 0 X 0 0 0 X 446175 946108 1546966 2939249 446175 946108 1546966 2939249 700685 2238564 3920 3920 2943169 69916 X PART II, SHORT YEAR EXPLANATION: THE ORGANIZATION BEGAN OPERATIONS FEBRUARY 25, 2019 THEREFORE, THE 2019 COLUMN IS REPORTING A SHORT-YEAR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 CHIRLA 2533 WEST 3RD STREET 101 LOS ANGELES CA 90057 954421521 501(C)(3) 9000 0 PROGRAM SUPPORT CVIIC 2023 NORTH GATEWAY BLVD 101 FRESNO CA 93727 830682400 501(C)(3) 9000 0 PROGRAM SUPPORT 2 0 PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANTS AND OTHER ASSISTANCE IN THE U.S. BY TRACKING ALL REQUIRED GRANT OUTCOME AND DELIVERABLES. FOR FUNDS GRANTED TO CVIIC AND CHILRA, JAC HAD A MEMORANDUM OF UNDERSTANDING WITH EACH ORGANIZATION SETTING OUT HOW THE FUNDS WOULD BE USED. IN ADDITION, JAC'S CONSULTANT, NAOMI TSU, HELD PROGRESS MEETINGS WITH BOTH CIVIIC AND CHIRLA TO MONITOR PROGRESS AND ACTUAL EXPENDITURES OF FUNDS. X X X 0 0 0 0 0 0 0 0 0 KAREN TUMLIN FOUNDER AND DIRECTOR 202500 0 0 0 52721 0 0 0 1200 0 256421 0 0 0 SCHEDULE J, PART II: DURING 2019, THE EXECUTIVE DIRECTOR DEFERRED PAYMENT OF HER COMPENSATION UNTIL THE ORGANIZATION WAS MORE FINANCIALLY STABLE. THEREFORE, THE AMOUNT REPORTED IN OTHER COMPENSATION IS BACK PAYMENT OF THE 2019 COMPENSATION THAT WAS NOT PAID. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE DIRECTOR. A COPY OF THE 990 WAS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH PERSON SUBJECT TO THE CONFLICT OF INTEREST POLICY ANNUALLY SIGNS A STATEMENT ON THE CONFLICT OF INTEREST DISCLOSURE FORM ("CONFLICT OF INTEREST DISCLOSURE FORM") OR SUCH OTHER FORM AS THE BOARD ADOPTS, WHICH AT A MINIMUM AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE POLICY; HAS READ AND UNDERSTANDS THE POLICY; HAS AGREED TO COMPLY WITH THE POLICY; AND UNDERSTANDS THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. PRIOR TO VOTING ON A CONTRACT, TRANSACTION OR MATTER IN WHICH AN ACTUAL CONFLICT OF INTEREST IS FOUND TO EXIST, THE BOARD OR COMMITTEE WILL FOLLOW THE PROCEDURES DESCRIBED: (A) THE INTERESTED PERSON MAKES A PRESENTATION AT THE BOARD OR COMMITTEE MEETING AT WHICH SUCH TRANSACTION IS BEING CONSIDERED, BUT AFTER THE PRESENTATION, HE OR SHE LEAVES THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. (B) THE CHAIRPERSON OF THE BOARD OR COMMITTEE, IF APPROPRIATE, APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. (C) AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE DETERMINES WHETHER THE CORPORATION COULD OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. (D) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE DETERMINES WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE BOARD MAKES ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT BY THE VOTE. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE THAT AN INTERESTED PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE INTERESTED PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORDS THE INTERESTED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE INTERESTED PERSON'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD DETERMINES THE INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A IN DETERMINING COMPENSATION OF THE ORGANIZATION'S FOUNDER AND DIRECTOR NUMEROUS 990S OF OTHER NON-PROFITS AND COMPENSATION OF TOP OFFICERS WERE REVIEWED TO SET A PROPOSED SALARY. THIS WAS DISCUSSED IN DETAIL WITH THE TREASURER AND THE SALARY WAS APPROVED BY THE BOARD. THE LAST COMPARABILITY ANALYSIS WAS COMPLETED DECEMBER 2021. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, LINE 13 THE ORGANIZATION DOES NOT HAVE A WHISTLEBLOWER POLICY IN PLACE BUT WILL WORK ON ONE FOR THE COMING YEAR. FORM 990, PART X, LINE 24: ON MARCH 15, 2021, JAC RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $43,635 UNDER THE PAYCHECK PROTECTION PROGRAM. THE PROMISSORY NOTE CALLS FOR MONTHLY PRINCIPAL AND INTEREST PAYMENTS AMORTIZED OVER THE TERM OF THE PROMISSORY NOTE WITH A DEFERRAL OF PAYMENTS FOR THE FIRST SIX MONTHS. UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT), THE PROMISSORY NOTE MAY BE FORGIVEN BY THE SMALL BUSINESS ADMINISTRATION IN WHOLE OR IN PART. JAC INTENDS TO USE THE PROCEEDS FOR PURPOSES CONSISTENT WITH THE PAYCHECK PROTECTION PROGRAM. SUBSEQUENT TO YEAR-END, JAC WAS NOTIFIED THAT THE LOAN AMOUNT HAD BEEN FORGIVEN ON MARCH 14, 2022.