2021-08-13T12:46:55-05:00 2018-12-31 EISNERAMPER LLP 733 THIRD AVENUE NEW YORK NY 100172703 990 2018-01-01 901019268 JustLeadershipUSA INC % FMA JUST 3474542195 PO BOX 1730 New York NY 10037 DEANNA HOSKINS president & ceo 3474542195 2021-08-12 true CANDICE METH P01306891 2129498700 2018 2022-09-23 18:48:47Z X X DEANNA HOSKINS president PO BOX 1730 New York NY 10037 2668526 false X justleadershipusa.org X 2013 DE DEDICATED TO CUTTING THE U.S CORRECTIONAL POPULATION IN HALF BY 2030. THE ORGANIZATION EMPOWERS PEOPLE MOST AFFECTED BY INCARCERATION TO DRIVE POLICY REFORM. 8 8 38 245 0 12196904 1619389 0 0 2303 59285 88291 3000 12287498 1681674 840796 924678 0 0 1404029 3086997 0 0 200871 1685488 2036624 3930313 6048299 8357185 -4366625 15713850 11522520 109718 291037 15604132 11231483 DEDICATED TO CUTTING THE U.S. CORRECTIONAL POPULATION IN HALF BY 2030. THE ORGANIZATION EMPOWERS PEOPLE MOST AFFECTED BY INCARCERATION TO DRIVE POLICY REFORM. false false 3283871 919709 ADVOCACY CAMPAIGNS: ORGANIZES AND SUPPORTS DECARCERATION ADVOCACY CAMPAIGNS ON THE LOCAL, STATE AND FEDERAL LEVELS. 1014136 4969 LEADERSHIP TRAINING: TRAINS AND SUPPORTS FORMERLY INCARCERATED PEOPLE TO BECOME STRONGER AND MORE EFFECTIVE LEADERS. 531214 MEMBER ENGAGEMENT: ENGAGES MEMBERS TO HELP BUILD SUPPORT AND RAISE AWARENESS THROUGH ADVOCACY AND ACTIVISM. 4829221 true true false true false false false false false false true false false false false true true false false false false false false false true false false true false true false false false false false false false false false false false false false false false false false true X 41 0 true 38 true false false false false false true true false false false false false false X 8 8 false false false true false false false true true false false true true true true true true true false false NY X FMA 2129319112 600 THIRD AVENUE 3RD FL NEW YORK NY 10016 VIVIAN D NIXON BOARD CHAIR 1.0 0.0 X X 0 0 0 ANNABEL DAVIS-GOFF co-vice chair 1.0 0.0 X X 0 0 0 david solomon treasurer 1.0 0.0 X X 0 0 0 jacqueline mann secretary 1.0 0.0 X X 0 0 0 ROBERT LIU DIRECTOR 1.0 0.0 X 0 0 0 sue A kaplan DIRECTOR 1.0 0.0 X 0 0 0 JULIA PALIARE DIRECTOR 1.0 0.0 X 0 0 0 BRUCE WESTERN DIRECTOR 1.0 0.0 X 0 0 0 BRENT COHEN VICE PRESIDENT (until 7/31/18) 40.0 0.0 X 121105 0 3937 DeAnna Hoskins President and CEO 40.0 0.0 X 195604 0 291 Valrie Fowler Chief of Staff (until 10/1/18) 40.0 0.0 X 96874 0 5779 WILLIAM HEATON VICE PRESIDENT (STARTED 11/18) 40.0 0.0 X 45256 0 938 Thomas Ochs Senior Advisor 40.0 0.0 X 138310 0 503 GLENN MARTIN former PRESIDENT AND FOUNDER 0.0 0.0 X 488244 0 0 1085393 0 11448 4 true true false PRIMUS Business Management 147 Prince Street BROOKLYN NY 11201 ACCOUNTING SVS 108600 DKB Consulting 26 Don lavage Way WEST ORANGE NJ 07052 Training/Consulting 216400 2 69783 1549606 1619389 0 58840 58840 0 0 0 0 0 945000 944555 445 445 445 42297 69783 42297 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 3000 3000 3000 1681674 3000 59285 919709 919709 4969 4969 0 0 458839 403824 34413 20602 488244 488244 1744745 1476999 132217 135529 9572 8424 718 430 192237 169188 9241 13808 193360 170176 14502 8682 0 6338 6338 165959 165959 111000 111000 0 0 729550 275884 452281 1385 20962 18183 2645 134 131121 99275 28923 2923 0 0 216563 190596 16241 9726 221076 210558 7962 2556 0 404110 384885 14553 4672 0 0 9310 9310 9439 8307 708 424 ADMINISTRATIVE EXPENSES 11196 11196 6048299 4829221 1018207 200871 10111182 368567 15 0 5537514 5010098 0 0 0 0 0 0 0 0 0 0 0 65804 86118 15146 27976 70972 0 6007079 0 0 0 0 0 0 37163 0 15713850 11522520 109718 291037 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 109718 291037 X 2671712 2101204 12932420 9130279 0 0 15604132 11231483 15713850 11522520 -4366625 -6024 X false true X true false X 0 2364944 7102228 12196904 1619389 23283465 0 0 0 2364944 7102228 12196904 1619389 23283465 13074825 10208640 2303 58840 61143 0 3000 3000 23347608 0.43725 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 187688 true 111000 false false 298688 false false SCHEDULE C, PART II-B, LINE G raising awareness about the impact of bail reform and decarcerating local jails and advocating for legislative change on these issues. 53827 12210 41617 32291 2936 29355 70972 0 0 X 1798711 -6024 123061 117037 1681674 1681674 6171360 123061 123061 6048299 6048299 SCHEDULE D, PART X, LINE 2 JLUSA is subject to the provisions of the Financial Accounting Standards Board's (THE "FASB") Accounting Standards Codification ("ASC") Topic 740, Income Taxes, as it relates to accounting and reporting for uncertainty in income taxes. BECAUSE OF JLUSA'S general tax-exempt status, management believes ASC Topic 740 has not had, and is not expected to have, a material impact on JLUSA's financial statements. ANNUAL GALA 112080 69783 42297 42297 0 112080 69783 42297 42297 42297 true breaking barriers mentoring PO BOX 259173 MADISON WI 53725 352489606 501(C)(3) 7500 fmv Base building, advocacy, leadership development and coalition building for CLOSEmsdf campaign. citizen action of new york 94 central avenue albany NY 12206 112644562 501(C)(4) 110000 FMV Legislative strategy, campaign engagement, base building, advocacy, and leadership development for #FREEnewyork campaign. ESTHER INC PO BOX 784 NEENAH WI 54957 201644135 501(C)(3) 11000 FMV Base building, advocacy, leadership development and coalition building for CLOSEmsdf campaign. LATINO JUSTICE PRLDEF 99 HUDSON STREET 14 NEW YORK NY 10013 132722664 501(C)(3) 48750 FMV Legislative strategy, campaign engagement, base building, advocacy, and leadership development for #FREEnewyork campaign. METROJUSTICE INC 1115 E MAIN ST ROCHESTER NY 14609 204206586 501(C)(4) 40000 FMV Base building, advocacy, leadership development and coalition building for FREEnewyork campaign. WISDOM INC 2821n 4TH STREET MILWAUKEE WI 53212 391985101 501(C)(3) 90000 FMV Base building, advocacy, leadership development and coalition building for CLOSEmsdf campaign. VOCAL-NY INC 80A FOURTH AVENEUE BROOKYN NY 11217 134094385 501(C)(3) 125000 FMV Campaign engagement, base building, advocacy, and leadership development for #FREEnewyork and CLOSErikers campaigns. THE CENTER FOR RETURNING CITIZENS 5861 HADFIELD STREET PHILADELPHIA PA 19143 371705920 N/A 35000 FMV Base building, advocacy and communications for CLOSEthecreek campaign. THE ADVOCACY FUND 1014 torney ave san francisco CA 94129 943153687 501(C)(4) 40000 FMV Legislative strategy, campaign engagement and mobilization for FREEnewyork and CLOSErikers campaigns. SOCIAL AND ENVIRONMENTAL ENTREPRENEURS 23532 CALABASAS ROAD SUITE A CALABASAS CA 91302 954116679 501(C)(3) 90000 FMV Base building, coalition building, leadership development and advocacy for JusticeLA campaign. PROJECT RETURN INC 2821 N 4TH STREET SUITE 223 MILWAUKEE WI 53212 391411980 501(C)(3) 15000 FMV Base building, advocacy, leadership development and coalition building for CLOSEmsdf campaign. RELEASE AGING PEOPLE IN PRISON 22 CORTLANDT STREET 33RD FL NEW YORK NY 10007 135562324 501(c)(3) 40000 FMV Base building, advocacy, coalition building and leadership development for #FREEnewyork and CLOSErikers campaigns. Philadelphia Student Union 501 S 52nd street commercial unit 1 PHILADELPHIA PA 19143 232815998 501(C)(3) 30000 FMV Base building, leadership development, advocacy, and coalition building for CLOSEthecreek campaign. New York Communities for Change ONE METROTECH CENTER BROOKLYN NY 11201 271359103 501(C)(4) 82500 FMV Campaign engagement, base building, advocacy, and leadership development for #FREEnewyork and CLOSErikers campaigns. Mothers In Charge Inc 520 N DELAWARE AVE SUITE 302 PHILADELPHIA PA 19123 300185280 501(C)(3) 25000 FMV Leadership development, advocacy, and coalition building for CLOSEthecreek campaign. College and Community Fellowship 475 RIVERSIDE DRIVE NEW YORK NY 10115 311720017 501(C)(3) 85000 FMV Capacity building grant to allow organization to participate in JustLeadershipUSA led campaigns. CLEAN AIR COALITION OF WESTERN NEW YORK INC 52 LINWOOD AVE BUFFALO NY 14209 270746038 501(C)(3) 10000 FMV Anchor Juneteenth Statewide Protests for FREEnewyork in Buffalo RUTGERS THE STATE UNIVERSITY 65 DAVIDSON RD PISCATAWAY NJ 08854 226001086 501(c)(3) 9960 FMV Rikers Island Public Memory Project 13 5 SCHEDULE I, LINE 2 JUSTLEADERSHIPUSA MAINTAINS CONTRACTS WITH grassroots organizations and PUBLIC CHARITIES. GRANT AGREEMENTS ARE SIGNED AND PROGRAM REPORTS ARE REVIEWED PRIOR TO RELEASING ADDITIONAL FUNDS. X X true false false false false false false false false GLENN MARTIN former PRESIDENT AND FOUNDER 0 488244 488244 DeAnna Hoskins President and CEO 195604 0 0 250 41 195895 SCHEDULE J, PART I, LINE 4A DURING THE YEAR, THE FORMER PRESIDENT AND FOUNDER RECEIVED A SEVERANCE PAYMENT FROM JLUSA IN THE AMOUNT OF $488,244. The CHIEF OF STAFF RECEIVED $12,500 of SEVERANCE PAYMENT. FORM 990, AMENDED RETURN, BOX B EXPLANATION OF CHANGES WITHIN AMENDED TAX- JLUSAs return was originally filed with the most complete information available at the time and prior to the performance of an audit. The changes in the amended return reflect adjustments made during the audit. Box C Client Address Box G - Gross receipts Part I, Line 8, 10, 11, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22 Part II Paid Preparer Address Part III, 4a expenses and grants Part III, 4b expenses and grants Part IV - questions 11f, 12a Part VI Section B, line 11a and Section C, Line 20 Part VIII Lines 1b, 1c, 1f, 1h, 3, 8, 11 Part IX Lines 1 - 25 Part X Column (B) Lines 1, 3, 4, 9, 10, 16, 17, 26, 27, 28, 33, 34 Part XI Lines 1, 2, 3, 10 Part XII Lines 2b, 2c Schedule A, Part II Schedule B, Update to donors listed Schedule C Completed Part II-B rather than Part II-A, added narrative to Part IV Schedule D Part VI and Part X, Line 2, Part XI, Part XII, and Part XIII are now completed based on audited financial statements Schedule G Part II, Lines 2, 3, 7, and 10 Schedule I Part II, Updated list of grant recipients Schedule O Addition of narrative to explain reason for amendment and update to narrative on process for reviewing the Form 990. FORM 990, PART I, LINE 5 AND PART V - LINE 2A JUSTLEADERSHIPUSA, INC. (THE "ORGANIZATION") HAS AN AGREEMENT WITH A PROFESSIONAL EMPLOYER ORGANIZATION TO PROVIDE HUMAN RESOURCES OUTSOURCING SERVICES, WHICH INCLUDES THE HUMAN RESOURCE MANAGEMENT AND EMPLOYEE BENEFITS FOR THE ORGANIZATION. Form 990 Part I, Line 7b and Part V questions 3a, 3b The Taxpayer Certainty and Disaster Tax Relief Act of 2019 retroactively repealed Internal Revenue Code (IRC) Section 512(a)(7), which had increased unrelated business taxable income by amounts paid or incurred for qualified transportation fringes. Accordingly, JLUSA does not have any income that is considered UBI and is filing an amended 990-T to seek a refund of taxes paid. FORM 990, PART VI, LINE 5 Shortly after the new President/CEO was installed in July 2018, an examination of internal financial controls and other organizational policies and procedures was initiated at her request, including those that were outsourced to third-party vendors. Through this process, it became clear that a lack of organizational infrastructure had resulted in inconsistencies, and a lack of accountability and transparency. This was most apparent in practices managed by the outsourced fiscal and human resource agents. These procedures identified certain transactions occurring in 2016 and 2017 for unexplained charges of approximately $450,000. JLUSA has since: i) established policies and procedures and internal controls using standard best practices; ii) informed all major donor stakeholders of the discoveries made and actions taken; iii) removed remaining threats by revamping IT systems and off-boarding third party vendors and any JLUSA staff that had refused to cooperate with the changes; and iv) subsequent to the 2018 year-end, JLUSA was able to recover $225,000 of the unexplained 2016 and 2017 charges. FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT and the full board REVIEWS THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C AT THE FIRST MEETING OF EACH calendar YEAR THE BOARD MEMBERS ARE REQUIRED TO READ AND SIGN A NEW CONFLICT-OF-INTEREST POLICY. OFFICERS ARE REQUIRED TO SIGN A CONFLICT-OF-INTEREST ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION PACKAGE WAS REVIEWED BY THE BOARD, USING RELEVANT COMPENSATION SURVEY DATA FROM SIMILAR SIZED NON-PROFIT ORGANIZATIONS TO DETERMINE THE APPROPRIATE COMPENSATION PACKAGE. FORM PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING SERVICES TOTAL FEES:729550