2024-05-08T11:14:49-05:00 2023-06-30 911194016 CLARK NUBER PS 10900 NE 4TH ST STE 1400 BELLEVUE WA 98004 990 2022-07-01 943299686 CENTER FOR JUSTICE & ACCOUNTABILITY CENT 4155440444 268 BUSH ST 3432 SAN FRANCISCO CA 94104 CARMEN CHEUNG EXECUTIVE DIRECTOR 4155440444 2024-05-07 1 CARMEN CHEUNG 999009999 0 JENNIFER BECKER HARRIS P00183358 4254544919 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CARMEN CHEUNG 268 BUSH ST 3432 SAN FRANCISCO CA 94104 3281380 0 X WWW.CJA.ORG X 1998 DC THE MISSION IS DEDICATED TO DETERRING TORTURE, WAR CRIMES, CRIMES AGAINST HUMANITY AND OTHER SEVERE HUMAN RIGHTS ABUSES AROUND THE WORLD THROUGH LITIGATION, POLICY ADVOCACY AND OUTREACH IN PURSUIT OF TRUTH, JUSTICE AND REDRESS FOR VICTIMS AND SURVIVORS. 10 10 16 69 0 0 2111628 3113972 0 0 2244 42475 128328 42461 2242200 3198908 712000 1030692 0 0 1256082 1482989 0 3281 203002 364087 986159 2332169 3503121 -89969 -304213 3023893 2927559 282128 494098 2741765 2433461 X THE CENTER FOR JUSTICE AND ACCOUNTABILITY (CJA) IS AN INTERNATIONAL HUMAN RIGHTS ORGANIZATION DEDICATED TO DETERRING TORTURE, WAR CRIMES, CRIMES AGAINST HUMANITY AND OTHER SEVERE HUMAN RIGHTS ABUSES AROUND THE WORLD THROUGH LITIGATION, POLICY ADVOCACY AND OUTREACH IN PURSUIT OF TRUTH, JUSTICE AND REDRESS FOR VICTIMS AND SURVIVORS. 0 0 2809088 1030692 CJA IS A LEADING U.S.-BASED ORGANIZATION WORKING WITH SURVIVORS AND COMMUNITIES IMPACTED BY ATROCITY CRIMES IN SEEKING TRUTH, JUSTICE, AND REDRESS. THROUGH INNOVATIVE HIGH-IMPACT LITIGATION, CJA HAS BROUGHT CASES AGAINST HUMAN RIGHTS VIOLATORS FROM ARGENTINA, BOSNIA, CAMBODIA, CHILE, COLOMBIA, EL SALVADOR, GUATEMALA, HAITI, HONDURAS, INDONESIA, LIBERIA, PERU, SOMALIA, SRI LANKA, SYRIA AND THE UNITED STATES. ADDITIONALLY, CJA PARTICIPATES IN OTHER CASES OF IMPORTANCE TO THE HUMAN RIGHTS COMMUNITY AS AMICUS CURIAE IN HUMAN RIGHTS CASES IN THE U.S. AS WELL AS ADVOCACY BEFORE UNITED NATIONS AND REGIONAL HUMAN RIGHTS BODIES. CJA ALSO SUPPORTS INITIATIVES THAT ADVANCE THE UNITED STATES GOVERNMENT'S COMMITMENT TO CRIMINALLY PROSECUTE HUMAN RIGHTS ABUSERS. CJA WORKS ON AN ONGOING BASIS WITH U.S. AND INTERNATIONAL LAW ENFORCEMENT. CJA INTEGRATES OTHER INNOVATIVE STRATEGIES TO HOLD HUMAN RIGHTS ABUSERS ACCOUNTABLE. CJA PAIRS SURVIVOR-CENTERED LITIGATION WITH TRANSITIONAL JUSTICE PROJECTS, IN WHICH CJA WORKS ALONGSIDE LAWYERS AND HUMAN RIGHTS DEFENDERS FROM IMPACTED COMMUNITIES IN JOINT CASE INVESTIGATION AND DEVELOPMENT. CJA ENGAGES IN ADVOCACY TO ENSURE THAT THERE ARE LEGAL REMEDIES TO HOLD HUMAN RIGHTS VIOLATORS ACCOUNTABLE, WHEREVER THEY MAY BE FOUND. CJA PARTNERS WITH PRO BONO LAWYERS TO LITIGATE OUR CASES. DURING THE 2022-23 FISCAL YEAR, CJA'S PRO BONO PARTNERS DONATED SERVICES AND PROFESSIONAL OUT OF POCKET EXPENSES VALUED AT APPROXIMATELY $6,409,433. CJA ALSO LEVERAGES PARTNERSHIPS WITH LEADING ACADEMIC CENTERS, FORENSIC, MILITARY AND COUNTRY EXPERTS, SURVIVOR COALITIONS, MEDICAL PROFESSIONALS, TORTURE TREATMENT CENTERS, AND FRONTLINE NGOS. THESE PARTNERSHIPS ARE FOUNDATIONAL TO OUR SUCCESS IN INVESTIGATING NEW CASES, ENSURING A SURVIVOR-CENTERED APPROACH TO JUSTICE, AND ENGAGING IN TRANSNATIONAL LITIGATION THAT HAS IMPACT IN THE COUNTRIES WHERE THE CRIMES ORIGINALLY TOOK PLACE. THE IMPACT OF CJA'S WORK CAN BE MEASURED IN AT LEAST FIVE IMPORTANT WAYS: 1. THE USE OF CJA'S CASES AROUND THE WORLD AS A CATALYST AND SUPPORT FOR DOMESTIC ACCOUNTABILITY MOVEMENTS.2. THE DEVELOPMENT OF A BODY OF INTERNATIONAL HUMAN RIGHTS JURISPRUDENCE.3. THE HISTORIC RECORD OF TRUTH OUR CASES CREATE.4. THE THERAPEUTIC BENEFITS THAT SURVIVORS OF GROSS HUMAN RIGHTS ABUSES EXPERIENCE AS A RESULT OF PARTICIPATING IN JUSTICE PROCESSES.5. THE DOMESTICATION OF INTERNATIONAL HUMAN RIGHTS NORMS IN THE UNITED STATES THROUGH CJA'S HUMAN RIGHTS LITIGATION IN U.S. COURTS. CJA MADE SIGNIFICANT PROGRESS IN SEVERAL OF ITS CASES BEFORE THE COURTS ON ACCOUNTABILITY FOR ATROCITY CRIMES. CJA ALSO FILED BRIEFS AS AMICUS CURIAE IN CASES PENDING IN U.S. APPELLATE COURTS. THROUGH ITS CAPACITY BUILDING WORK, CJA PROVIDES ADVICE AND ASSISTANCE TO LOCAL LAWYERS AND HUMAN RIGHTS DEFENDERS ON COLLECTION, PRESERVATION AND ANALYSIS OF EVIDENCE TO ASSIST IN HOLDING PERPETRATORS OF ATROCITY CRIMES ACCOUNTABLE. MORE INFORMATION IS AT WWW.CJA.ORG. 2809088 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 16 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA NY X X SCOTT KRIETE 3144354200 PO BOX 31333 SAINT LOUIS MO 63131 WILLIAM J ACEVES CHAIR 1.00 X X 0 0 0 ROCHELLE KING SECRETARY 1.00 X X 0 0 0 ROBERT FLYNN TREASURER 1.00 X X 0 0 0 DYLAN SAVAGE BOARD MEMBER 1.00 X 0 0 0 DONNOVAN ANDREWS BOARD MEMBER 1.00 X 0 0 0 CAROLINE L SCULLIN BOARD MEMBER 1.00 X 0 0 0 WILLIAM F SCHULZ BOARD MEMBER 1.00 X 0 0 0 JANE ROCAMORA BOARD MEMBER 1.00 X 0 0 0 MINA TITI LIU BOARD MEMBER 1.00 X 0 0 0 AJAY KRISHNAN BOARD MEMBER 1.00 X 0 0 0 TYLER GIANNINI BOARD MEMBER 1.00 X 0 0 0 CARMEN CHEUNG EXECUTIVE DIRECTOR 40.00 X 158041 0 17507 JENNIFER RASMUSSEN DEPUTY EXECUTIVE DIRECTOR 40.00 X 156336 0 18176 314377 0 35683 5 0 1 0 ELZBIETA MATTHEWS 16 HILLBURY ROAD LONDON UK SW178JT LEGAL 147902 1 180594 2173157 760221 3113972 42475 42475 25272 180594 82472 -57200 -57200 FELLOWSHIP REIMBURSE 900099 97500 97500 REFUND 900099 1661 1661 HONORARIUM 900099 500 500 99661 3198908 0 0 84936 X 339158 339158 691534 691534 323808 202609 121199 847159 632881 55523 158755 24883 20773 2129 1981 197323 115004 67186 15133 89816 65141 12044 12631 117018 117018 3281 3281 373266 373266 41709 13516 23820 4373 7636 1318 6318 45249 26550 15387 3312 302678 295059 6103 1516 2081 1068 1013 16639 7945 8694 DUES & LICENSES 50781 23266 27508 7 29102 28102 1000 3503121 2809088 491031 203002 563141 239164 1926280 2402038 527240 285722 1369 0 0 635 635 5228 0 3023893 2927559 202457 291971 79671 202127 282128 494098 X 2492293 2433461 249472 0 2741765 2433461 3023893 2927559 X -304213 116 -4207 X 0 1 X 1 1 1 X 1439254 3154465 2096242 2111628 3113972 11915561 1439254 3154465 2096242 2111628 3113972 11915561 1302130 10613431 46808 50614 4037 2244 42475 146178 17160 14322 125551 128328 99661 385022 12446761 0.85270 0.92690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 17,160. 2019 AMOUNT: $ 14,322. 2020 AMOUNT: $ 28. 2021 AMOUNT: $ 203. 2022 AMOUNT: $ 2,161. FELLOWSHIP REVENUE - 2020 AMOUNT: $ 125,523. 2021 AMOUNT: $ 128,125. 2022 AMOUNT: $ 97,500. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 9690929 116 6409433 82472 6492021 3198908 0 3198908 9999233 6409433 86679 6496112 3503121 0 3503121 PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 82,472. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE-OFF OF UNCOLLECTIBLE PLEDGES 4,207. SPECIAL EVENT EXPENSES 82,472. 1 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 193389 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 2 GRANTS TO RECIPIENTS LOCATED IN THE REGION 461465 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 24258 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 12422 CENTRAL AMERICA AND THE CARRIBBEAN 0 1 TRAVEL EXPENDITURES 11500 EAST ASIA AND THE PACIFIC 0 0 TRAVEL EXPENDITURES 67011 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 TRAVEL EXPENDITURES 427435 MIDDLE EAST AND NORTH AFRICA 0 0 TRAVEL EXPENDITURES 141742 NORTH AMERICA 0 0 TRAVEL EXPENDITURES 2000 SOUTH AMERICA 0 0 TRAVEL EXPENDITURES 54000 SOUTH ASIA 0 0 TRAVEL EXPENDITURES 68000 SUB-SAHARAN AFRICA 0 0 TRAVEL EXPENDITURES 311378 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES INTERNATIONAL CONSULTANTS 147902 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 FUNDRAISING REVENUES RECEIVED FROM DONORS IN THE REGION 0 3 0 0 0 3 1339222 583280 1922502 EAST ASIA AND THE PACIFIC SUPPORT FOR HUMAN RIGHTS 46938 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) SUPPORT FOR HUMAN RIGHTS 144175 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC SUPPORT FOR HUMAN RIGHTS 47500 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) SUPPORT FOR HUMAN RIGHTS 122358 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC SUPPORT FOR HUMAN RIGHTS 57500 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC SUPPORT FOR HUMAN RIGHTS 41451 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) SUPPORT FOR HUMAN RIGHTS 63795 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA SUPPORT FOR HUMAN RIGHTS 24258 WIRE TRANSFER 0 SUB-SAHARAN AFRICA SUPPORT FOR HUMAN RIGHTS 12422 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) SUPPORT FOR HUMAN RIGHTS 40000 WIRE TRANSFERS; CASH 0 EUROPE (INCLUDING ICELAND & GREENLAND) SUPPORT FOR HUMAN RIGHTS 91137 WIRE TRANSFER 0 11 0 1 0 0 0 0 1 PART I, LINE 2: GRANTS TO FOREIGN ORGANIZATIONS ARE MADE PURSUANT TO A USG-APPROVED SUBGRANT WHICH DELINEATES THE INTENDED USE OF THE FUNDS BY THE GRANTEE AND THE SCHEDULE OF PAYMENTS. WHEN REQUIRED, CJA CONDUCTS A RISK ANALYSIS AND MANAGEMENT (RAM) REVIEW OF FOREIGN ORGANIZATION EMPLOYEES. FUNDS ARE DISBURSED ON A DISCIPLINED AND CONTROLLED BASIS EITHER ON ACHIEVEMENT OF MILESTONES (FIXED AMOUNT AWARD OR FAA) OR BY SUBGRANT AGREEMENT AND REQUEST FOR FUNDS ACCOMPANIED BY SUPPORTING DOCUMENTATION OF EXPENSES. STAFF REVIEWS DOCUMENTATION PROVIDED AND WHEN SATISFIED, AUTHORIZES RELEASE OF ADDITIONAL FUNDS. FUNDS MUST BE USED FOR AUTHORIZED PURPOSES. CJA MAINTAINS DETAILED RECORDS OF SUBGRANT FUNDS PAID AND BALANCE REMAINING. IN ADDITION, CJA PERIODICALLY VISITS PROGRAMS IN PROGRESS TO CONDUCT A FIRST-HAND ASSESSMENT THAT FUNDS ARE BEING USED AS INTENDED. PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING TO ACCOUNT FOR EXPENDITURES. PART III ACCOUNTING METHOD: SCHEDULE F, PART IV, LINE 1: THERE WERE TRANSFERS TO FOREIGN CORPORATIONS, BUT THEY WERE NOT OF THE TYPE DESCRIBED IN SECTION 6038B(A)(1)(A), 367(D), OR 367(D) SO NO FORM 926 WAS REQUIRED TO BE FILED. 25TH ANNIVERSARY GALA 205866 180594 25272 20807 33800 5254 22611 205866 180594 25272 20807 33800 5254 22611 82472 -57200 1 INTERNATIONAL CENTER FOR TRANSITIONAL JUSTICE 50 BROADWAY 23RD FLOOR NEW YORK NY 10004 113580024 501(C)(3) 206804 0 TO ENGAGE ON TRANSITIONAL JUSTICE RAPID RESPONSE. CENTER FOR VICTIMS OF TORTURE 2356 UNIVERSITY AVENUE W STE 430 ST PAUL MN 55114 363383933 501(C)(3) 124698 0 TO SUPPORT TRANSITIONAL JUSTICE WORK. 2 0 PART I, LINE 2: CJA REVIEWS QUARTERLY FINANCIALS FOR COMPLIANCE WITH 2 CFR 200 AND OTHER RELEVANT USG REGULATIONS. X 0 0 0 0 0 0 0 0 0 CARMEN CHEUNG EXECUTIVE DIRECTOR 158041 0 0 0 0 0 4741 0 12766 0 175548 0 0 0 JENNIFER RASMUSSEN DEPUTY EXECUTIVE DIRECTOR 156336 0 0 0 0 0 4690 0 13486 0 174512 0 0 0 FORM 990, PART I, LINE 6, VOLUNTEERS 11 BOARD MEMBERS PROVIDED 12-56 HOURS PER YEAR; 5 VOLUNTEERS AT FUNDRAISING EVENTS PROVIDED 4-6 HOURS EACH; 5 ARTISTS DONATED TALENT AT FUNDRAISING EVENTS AT 4 HOURS EACH; 12 LAW FIRMS/INVESTIGATORS (AVERAGE 4 LAWYERS PER FIRM) PROVIDED PRO BONO LEGAL ASSISTANCE AT VARYING HOURS. FORM 990, PART VI, SECTION A, LINE 4 CJA'S BYLAWS WERE AMENDED TO ALLOW FOR VIDEOCONFERENCING; TO CLARIFY THE EXECUTIVE COMMITTEE'S ROLE; TO ELIMINATE THE POSITION OF PRESIDENT, VICE PRESIDENT, ASSISTANT TREASURER AND ASSISTANT SECRETARY; TO INCORPORATE A CONFLICT OF INTEREST POLICY AND DISCLOSURE; AND TO SPECIFY, OUTLINE, AND DEFINE MANDATORY INDEMNIFICATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. AFTER COMPLETION OF THE 990, CJA IS SENT A DRAFT OF THE RETURNS TO BE REVIEWED AND EXAMINED. CJA MAKES COPIES OF THE RETURNS AND DISTRIBUTES TO THE EXECUTIVE DIRECTOR, DEPUTY EXECUTIVE DIRECTOR, AND THE EXECUTIVE COMMITTEE. AT THAT TIME THEY CAN REVIEW AND, IF APPLICABLE, DISCUSS ANY LINE ITEMS IN THE RETURN WITH THE ACCOUNTANT WHO HAS PREPARED THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ALL CJA BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST (COI) DISCLOSURE ANNUALLY. THE WRITTEN CONFLICT OF INTEREST POLICY IS REVIEWED AND A DISCLOSURE STATEMENT MUST BE FILLED OUT AND SIGNED. COMPLETED DISCLOSURES ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND FILED WITH GOVERNANCE MATERIALS. DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE BY THE BOARD AND ALL POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD. THE BOARD SHALL REVIEW ALL CONFLICTS OF INTEREST AND DETERMINE WHAT, IF ANY, ACTION SHOULD BE TAKEN TO ADDRESS OR MITIGATE THE COI. THE BOARD SHALL REQUIRE THAT ANY RECUSED DIRECTOR, OR ANY OTHER PERSON WITH AN INTEREST IN THE COI, LEAVE THE MEETING DURING THE DISCUSSION OF, AND ANY VOTE ON, THE COI. AFTER REVIEWING A COI, THE BOARD MAY DETERMINE, BY A MAJORITY VOTE OF THE NON-INTERESTED DIRECTORS, TO: - APPROVE A TRANSACTION OR ARRANGEMENT SUBJECT TO A COI, BUT ONLY IF THE BOARD DETERMINES THAT THE TRANSACTION OR ARRANGEMENT IS IN CJA'S BEST INTERESTS AND FOR ITS OWN BENEFIT; IS FAIR AND REASONABLE TO CJA; AND, AFTER EXERCISING DUE DILIGENCE, DETERMINES THAT CJA CANNOT OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS UNDER THE CIRCUMSTANCES; - REQUIRE A CONFLICTED OFFICER, DIRECTOR, OR EMPLOYEE TO BE RECUSED FROM RECEIVING INFORMATION RELATING TO THE COI AND FROM PARTICIPATING IN ANY PORTION OF MEETINGS, DECISION-MAKING OR ACTIVITY, RELATING TO THE COI; - DETERMINE THAT THE COI IS SUCH THAT THE INTERESTS OF CJA ARE BEST SERVED THROUGH THE RESIGNATION, REMOVAL, OR TERMINATION OF THE CONFLICTED OFFICER, DIRECTOR, OR EMPLOYEE; OR - TAKE ANY OTHER ACTION THAT THE BOARD DETERMINES IS NECESSARY OR ADVISABLE TO ADDRESS OR MITIGATE THE COI. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS SET BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS AND IS BASED ON ANALYSIS OF COMPARABILITY DATA AND A PERFORMANCE REVIEW CONSISTING OF A SELF-ASSESSMENT BY THE EXECUTIVE DIRECTOR, INTERVIEWS WITH STAFF, AND A WRITTEN EVALUATION PREPARED BY THE EXECUTIVE COMMITTEE. DELIBERATION AND DECISIONS ABOUT OTHER OFFICERS' COMPENSATION ARE MADE BY THE EXECUTIVE DIRECTOR WHO CONSIDERS A NUMBER OF FACTORS, INCLUDING CHANGE(S) IN SCOPE OF RESPONSIBILITIES, NGO COMPENSATION REPORTS AND OTHER MARKET DATA. THE LAST COMPENSATION REVIEW OCCURRED JANUARY 1, 2022. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE PRINCIPAL PLACE OF BUSINESS. THE CONFLICT OF INTEREST POLICY AND THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OUTSOURCED LEGAL WORK: PROGRAM SERVICE EXPENSES 373,266. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 373,266. FORM 990, PART XI, LINE 9: WRITE-OFF OF UNCOLLECTIBLE PLEDGES -4,207.