2021-05-25T13:29:26-05:00 2020-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2020-01-01 833991239 JUSTICE ACTION CENTER JUST 3233160944 PO BOX 27280 LOS ANGELES CA 900270280 KAREN TUMLIN EXECUTIVE DIRECTOR 3233160944 2021-05-25 1 KAREN TUMLIN 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z KAREN TUMLIN PO BOX 27280 LOS ANGELES CA 900270280 974230 0 X WWW.JUSTICEACTIONCENTER.ORG X 2019 CA SEE PART III, LINE 1. 3 3 2 5 0 0 446175 946108 41794 28122 0 0 0 0 487969 974230 101000 2800 0 0 96097 442231 0 3600 33858 31401 169809 228498 618440 259471 355790 370978 806873 111507 191612 259471 615261 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 454162 2800 28122 IMPACT LITIGATION:IMPACT LITIGATION IS AN IMPORTANT TOOL TO ADVANCE THE RIGHTS OF IMMIGRANTS. JAC WILL LITIGATE A SELECT NUMBER OF CASES DESIGNED TO FILL IN SOME OF THE EXISTING GAPS IN THE LITIGATION LANDSCAPE FOR IMMIGRANTS' RIGHTS. JAC WILL BRING CASES IN AREAS OF THE COUNTRY WHERE IMMIGRANTS' RIGHTS ARE NOT ADEQUATELY ADDRESSED AND/OR ON SUBJECTS THAT ARE CURRENTLY NOT BEING LITIGATED. JAC MAY ALSO PROVIDE EXPERT LEGAL ADVICE TO PROVIDERS OF DIRECT LEGAL SERVICES OR TO OTHER LITIGATORS ON CIVIL RIGHTS ISSUES IMPACTING IMMIGRANTS. THE CASES ON JAC'S DOCKET WILL PRIMARILY BE IN FEDERAL COURT, BUT JAC WILL LITIGATE IN SELECT STATE COURTS AS NECESSARY TO PRODUCE OPTIMAL RESULTS FOR IMMIGRANT COMMUNITIES.IMPACT LITIGATION WILL BE CONDUCTED BY JUSTICE ACTION CENTER'S LITIGATION TEAM, INCLUDING WITH SUPPORT FROM KAREN TUMLIN, JAC'S FOUNDER AND PRESIDENT. THE WORK WILL BE CONDUCTED FROM LOS ANGELES AND OTHER LOCATIONS WHERE JAC LITIGATORS AND LEGAL TEAM MEMBERS MAY BE HIRED IN THE FUTURE. THE LITIGATION WORK WILL BE FUNDED BY A COMBINATION OF GRANTS AND DONATIONS FROM INDIVIDUALS, CORPORATIONS, AND FOUNDATIONS. TO TEST AND REFINE ITS PROGRAMMATIC MODEL AS THE ORGANIZATION BUILDS IN ITS FIRST YEARS, JUSTICE ACTION CENTER WILL PILOT A COLLABORATIVE MODEL WITH SELECT DIRECT LEGAL SERVICE PROVIDERS AND MEMBERSHIP ORGANIZATIONS. JAC WILL UTILIZE THESE COLLABORATIVE RELATIONSHIPS TO IDENTIFY GAPS IN THE LITIGATION LANDSCAPE OR IN THE PRODUCTION OF IMMIGRANT-CENTERED DIGITAL CONTENT. THIS PART OF JAC'S MODEL IS A MOVEMENT-ORIENTED APPROACH TO LITIGATION. THIS APPROACH IS DESIGNED TO LEVERAGE THE POWER OF THE EXISTING LANDSCAPE OF MOVEMENT ORGANIZATIONS AND ALSO TO FILL IN HOLES WHERE IMPACT LITIGATION SHOULD BE BROUGHT, BUT CURRENTLY IS NOT OR WHERE COMMUNICATIONS AND DIGITAL EXPERTISE COULD HELP RESHAPE THE NARRATIVE AROUND IMMIGRATION AND IMMIGRANTS. THESE PARTNERSHIPS ARE A WAY TO HELP BRING LITIGATORS, MOVEMENT ORGANIZERS, AND SERVICE PROVIDERS TOGETHER. 69947 PRODUCTION OF ORIGINAL DIGITAL AND COMMUNICATIONS CONTENT:JUSTICE ACTION CENTER WILL PRODUCE ORIGINAL DIGITAL CONTENT AND IMMIGRANT-CENTERED MESSAGES USING A VARIETY OF COMMUNICATIONS PLATFORMS, INCLUDING VIDEOS, GRAPHICS, AND POTENTIALLY PODCASTS AND BLOGS. JAC WILL EXPERIMENT WITH DIFFERENT STRATEGIES ON HOW THE CURRENT MEDIA AND DIGITAL LANDSCAPE CAN BE BROUGHT TO BEAR TO ADVANCE IMMIGRANTS' RIGHTS. THE COMMUNICATIONS, MEDIA, AND DIGITAL LANDSCAPE HAS SHIFTED DRAMATICALLY IN THE LAST YEARS-BY DIVERSIFYING AND DEMOCRATIZING. EVERYDAY PEOPLE CAN IMPACT WHAT IS TRENDING ON ANY GIVEN NEWS DAY. THAT MEANS THAT THE NATION'S NARRATIVE DOES NOT HAVE TO BE SET ONLY BY ESTABLISHED POLICY MAKERS, BUT CAN, IN FACT, BE SET AND RESHAPED BY IMMIGRANTS THEMSELVES. JAC SEES TREMENDOUS UNTAPPED POTENTIAL IN HOW LITIGATION CAN BE USED IN COMBINATION WITH SAVVY COMMUNICATIONS STRATEGIES TO EMPOWER IMMIGRANT CLIENTS AND CHANGE THE CORROSIVE NARRATIVE AROUND IMMIGRANTS IN THIS COUNTRY. TODAY THERE IS A COMMUNICATIONS LANDSCAPE THAT CONSTANTLY DEMONIZES IMMIGRANTS AND NOT ENOUGH OF A COUNTER TO THAT. COMMUNICATIONS CONTENT AROUND LITIGATION THAT FOCUSES ON PUTTING FORWARD LEGAL VOICES TO TALK ABOUT IMMIGRANTS DOES NOT HAVE THE SAME AUTHENTIC VOICE AS PUTTING FORWARD IMMIGRANT SPOKESPEOPLE THEMSELVES. JAC AIMS TO FULLY EMBRACE THE CURRENT DIGITAL REALITY AND THE VARIOUS TOOLS AND OPPORTUNITIES IT PRESENTS FOR ENGAGING NEW AUDIENCES. JAC'S DIGITAL AND COMMUNICATIONS WORK WILL WORK IN A CONSTANT STATE OF TESTING AND EVOLUTION. WE WILL DESIGN DIGITAL CONTENT BASED ON HYPOTHESES OF HOW TO REACH AND ACTIVATE NEW AUDIENCES ON IMMIGRATION ISSUES AND AROUND PRO-IMMIGRANT CONTENT. WE WILL THEN RIGOROUSLY MEASURE THE AUDIENCE ENGAGEMENT WITH EACH PIECE OF DIGITAL CONTENT USING THE MOST UP-TO-DATE DATA ANALYTICS TOOLS AND MEASUREMENTS. WE WILL TAKE WHAT WE LEARN FROM EACH DIGITAL PIECE AND THEN REFINE OR TEST NEW HYPOTHESES WITH THE NEXT DIGITAL CONTENT. IN ADDITION, WHILE THERE IS A LOT OF SOCIAL MEDIA CHATTER ON IMMIGRATION ISSUES, VERY LITTLE OF SOCIAL MEDIA CONTENT IS TARGETED (MUCH LESS EFFECTIVELY) TO NUANCED AUDIENCES. JAC WILL SEEK TO CREATE SPECIFIC CONTENT FOR DIVERSE AUDIENCES, DESIGNED TO ENGAGE AND ACTIVATE NEW AUDIENCES AROUND IMMIGRANT MESSAGES.THE COMMUNICATION PROGRAM WILL BE CONDUCTED BY JAC'S COMMUNICATIONS STAFF BASED IN LOS ANGELES OR IN ADDITIONAL LOCATIONS WHERE STAFF IS HIRED AS THE ORGANIZATION GROWS. JAC WILL ALSO UTILIZE PRO BONO SUPPORT FROM A NETWORK OF FILMMAKERS, CREATIVE PRODUCERS, WRITERS, JOURNALISTS, AND DATA ANALYSTS. 524109 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 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 GABRIAL 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 KAREN TUMLIN EXECUTIVE DIRECTOR 40.00 X 312037 0 0 ESTHER SUNG LEGAL DIRECTOR 40.00 X 110000 0 0 422037 0 0 2 0 1 0 0 946108 946108 CONTRACTS 900099 20000 20000 LITIGATION FEES 900099 8122 8122 28122 974230 28122 0 0 2800 2800 312037 249630 37444 24963 110000 98982 8795 2223 20194 16680 2213 1301 85974 85974 8791 8791 3600 3600 50350 50350 4950 3880 759 311 6496 5402 689 405 3245 2208 -18 1055 47 47 3872 3872 SUBSCRIPTIONS & FEES 3387 3387 PAYROLL PROCESSING FEES 1738 1738 COURT FILING FEES 959 944 15 618440 524109 60473 33858 X 318364 750015 2000 50000 45935 6708 4679 150 370978 806873 111507 135754 55858 111507 191612 X 157800 552912 101671 62349 259471 615261 370978 806873 355790 0 X 0 0 0 X 446175 946108 1392283 446175 946108 1392283 256770 1135513 1392283 69916 X PART II, SHORT YEAR EXPLANATION: THE ORGANIZATION BEGAN OPERATIONS FEBRUARY 25, 2019 THEREFORE, IS REPORTING A SHORT-YEAR RETURN FOR 2019. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 0 0 0 0 0 0 0 0 KAREN TUMLIN EXECUTIVE DIRECTOR 206594 0 0 0 105443 0 0 0 0 0 312037 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 PRESIDENT 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 2020. 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 X, LINE 24: ON MAY 29, 2020, JAC RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $55,858 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.