2024-04-16T14:29:12-05:00 2023-06-30 113266576 GRASSI & CO CPAS PC 750 THIRD AVENUE 28TH FLOOR NEW YORK NY 10017 990 2022-07-01 820993366 COMMON JUSTICE INC COMM 9175886051 PO BOX 25131 BROOKLYN NY 11202 DANIELLE SERED EXECUTIVE DIRECTOR AND PRESIDENT 9175886051 2024-04-14 1 DANIELLE SERED 999009999 0 JAIME RAPPS P01462990 2126616166 2024-04-11 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANIELLE SERED PO BOX 25131 BROOKLYN NY 11202 8533693 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 44 7 0 0 13351777 8443063 0 0 3131 76265 44375 14365 13399283 8533693 293000 596878 0 0 3739298 4455254 21000 0 562470 1574702 1706496 5628000 6758628 7771283 1775065 17117573 19132462 531371 771195 16586202 18361267 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 2446766 596878 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 AND THE BRONX. CASE FLOW HAS CONTINUOUSLY GROWN AND HAS BEEN SUPPORTED BY OUR STAFF IN BOTH OUR BRONX AND BROOKLYN SITES. WE HAVE ALSO WELCOMED OUR FIRST PARTICIPANTS TO THE NEW SITE IN MANHATTAN. 971378 WE GREW SUPPORT FOR OUR FIRST POLICY CAMPAIGN THIS YEAR. THE FAIR ACCESS TO VICTIM COMPENSATION CAMPAIGN AIMS TO MAKE NEW YORK STATE'S VICTIM COMPENSATION LAWS AND POLICIES MORE EQUITABLE BY EXPANDING ELIGIBILITY OF VICTIMS AND SURVIVORS OF QUALIFYING CRIMES. WE PASSED THE BILL IN THE NEW YORK STATE ASSEMBLY AND SENATE. 560524 ALONGSIDE OUR WORK ON THE GROUND, WE HAVE CONTINUED TO GROW OUR STRATEGIC COMMUNICATION EFFORTS TO SHIFT THE NARRATIVE AROUND CRIMINAL JUSTICE, INCARCERATION, AND THE VIOLENCE THAT PEOPLE SURVIVE. WE HAVE CONVENED A NUMBER OF PARTNER ORGANIZATIONS IN SMALL GROUPS SQUARELY FOCUSED ON NARRATIVE STRATEGIES, WHERE PEOPLE LEADING CAMPAIGNS AND DIVERSION PROJECTS RELATED TO VIOLENCE CAN COME TOGETHER TO LEARN FROM ONE ANOTHER. 865012 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). 41597 WE ALSO INCURRED LOBBYING RELATED EXPENSES IN FY23. 906609 4885277 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 37 0 44 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 1 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 SAUL GREEN ENDED 323 BOARD TREASURER 1.00 X X 0 0 0 NEAL KWATRA BEGAN 123 BOARD TREASURER 1.00 X X 0 0 0 JUDGE PRISCILLA HALL ENDED 323 BOARD SECRETARY 1.00 X X 0 0 0 LISA DANIELS BEGAN 123 BOARD SECRETARY 1.00 X X 0 0 0 KEMPIS SONGSTER BEGAN 123 TRUSTEE 1.00 X 0 0 0 NORRIS HENDERSON TRUSTEE 1.00 X 0 0 0 DANIELLE SERED EXECUTIVE DIRECTOR & PRESIDENT 35.00 X 192064 0 17028 KIRA SHEPHERD VP OF ORGANIZING AND POLICY 35.00 X 166030 0 16817 MYLES PAISLEY DIRECTOR OF OPERATIONS AND FINANCE 35.00 X 126885 0 19544 HYUNHEE SHIN DIRECTOR OF DEVELOPMENT 35.00 X 130112 0 13121 SHONDA SIMPKINS DIRECTOR OF HUMAN RESOURCES 35.00 X 120987 0 30519 RAYMOND MACCANI JR DIRECTOR OF TRAINING 35.00 X 121099 0 48003 LAUREN LIPPS ASSISTANT DIRECTOR OF OUTREACH 35.00 X 100006 0 19651 CHRISTIAN PHILEMON ENDED 222 FORMER VP OF PROGRAMS 35.00 X 107110 0 289 1064293 0 164972 9 1 1 0 BDO-FMA LLC 5300 PATTERSON AVENUE SE SUITE 100 GRAND RAPIDS MI 49512 ACCOUNTING SERVICES 261668 3 1384316 7058747 8443063 76265 76265 14365 14365 14365 8533693 0 0 90630 540824 540824 56054 56054 404584 351647 27402 25535 3041019 2276978 386522 377519 62251 35098 21001 6152 637573 479696 121591 36286 309827 234798 36649 38380 290201 290201 3000 3000 570700 426959 118634 25107 13290 13290 46786 21292 23133 2361 132027 79715 44958 7354 336930 217258 93731 25941 60190 48870 8323 2997 27748 10133 13824 3791 69381 69381 FURNITURE AND EQUIPMENT 80406 39455 37451 3500 MEALS 33325 28084 2940 2301 STIPENDS AND OTHER SUPP 20589 16287 4302 MISCELLANEOUS EXPENSE 12299 4668 6931 700 9624 1171 3907 4546 6758628 4885277 1310881 562470 8962326 12503402 5762119 4265872 2165240 1901309 146249 40259 81639 421620 17117573 19132462 531371 474203 0 296992 531371 771195 X 8973700 11618579 7612502 6742688 16586202 18361267 17117573 19132462 1775065 0 X X 0 1 X 1 0 X 4649013 6696112 3980070 13351777 8443063 37120035 4649013 6696112 3980070 13351777 8443063 37120035 14932873 22187162 443 316 434 3131 76265 80589 8850 44375 14365 67590 37268214 627246 0.59530 0.59730 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41597 41597 6717031 6758628 487931 121983 0 0 347336 423665 431400 487931 1690332 2535498 1244 9256 53191 41597 105288 105916 107850 121983 335749 503624 0 OPERATING LEASE LIABILITIES, NET 296992 296992 X 8545143 11450 11450 8533693 0 8533693 6770078 11450 11450 6758628 0 6758628 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 2020. 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 BE WISE INC 1734 MADISON AVENUE STE 11D MANHATTAN NY 10029 812090234 24824 0 SAFE IN THE CITY GRANT 2 1 SAFE IN THE CITY GRANT 19 56054 PART I, LINE 2: COMMON JUSTICE RECEIVES REQUESTS FROM MOCJ'S SAFE IN THE CITY GRANT AND PROCESSES PAYMENTS ACCORDINGLY. ADDITIONALLY, AS 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 192064 0 0 0 0 0 1950 0 15078 0 209092 0 0 0 KIRA SHEPHERD VP OF ORGANIZING AND POLICY 166030 0 0 0 0 0 1950 0 14867 0 182847 0 0 0 RAYMOND MACCANI JR DIRECTOR OF TRAINING 121099 0 0 0 0 0 1950 0 46053 0 169102 0 0 0 SHONDA SIMPKINS DIRECTOR OF HUMAN RESOURCES 120987 0 0 0 0 0 1950 0 28569 0 151506 0 0 0 CHRISTIAN PHILEMON ENDED 222 FORMER VP OF PROGRAMS 38714 0 1771 0 66625 0 0 0 289 0 107399 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 4A CHRISTIAN PHILEMON RECEIVED A SEVERANCE PAYMENT OF 66,625 PART I, LINE 7 CHRISTIAN PHILEMON RECEIVED A HEALTHCARE OPT-OUT STIPEND THAT WAS NEGOTIATED AS A PART OF HIS COMPENSATION WHEN HE WAS HIRED IN 2019. IT WAS APPROVED BY THE EXECUTIVE DIRECTOR AND BOARD. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS INCLUDED LANGUAGE AROUND A CLASS OF BOARD MEMBERS, I.E. A GROUP OF BOARD MEMBERS STARTING AT THE SAME TIME. WE DON'T HAVE THAT STRUCTURE, NOR DO WE HAVE A BOARD OF THAT SIZE WHERE THAT KIND OF ROTATION MAKES SENSE. WE REMOVED ALL REFERENCE TO THE CLASSES AND INSTEAD THE BYLAWS REFERENCE THE ONBOARDING OF INDIVIDUAL MEMBERS AS OPPOSED TO ORGANIZING THEM IN THOSE GROUPINGS. THERE WAS NO PROVISION IN BYLAWS FOR ANYONE SERVING LONGER THAN THEIR 2 TERMS OF 3 YEARS EACH. THERE ARE CASES WHERE WE MIGHT WANT THAT TO HAPPEN: ENSURING THE CONTINUITY OF THE BOARD TO MAKE SURE CORE FUNCTIONS ARE WELL-HELD AND ALLOWING THE POSSIBILITY OF SOMEONE TAKING A 2-YEAR HIATUS AND BEING RE-ELECTED TO THE BOARD AFTER THAT HIATUS 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 XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.