2026-02-25T16:36:08-06:00 2025-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2024-07-01 920642786 FINES AND FEES JUSTICE CENTER INC FINE 9175610164 185 WEST BROADWAY E406 NEW YORK NY 10013 AMY DIXON CHIEF OPERATIONS & FINANCE OFF 9175610164 2026-02-25 1 1 MELISSA MODELSON P01603524 2122862600 2026-02-25 2024 2025-03-06 01:10:19Z JOANNA WEISS 185 WEST BROADWAY E406 NEW YORK NY 10013 4095243 0 X WWW.FINESANDFEESJUSTICECENTER.ORG X 2022 DE THE FINES AND FEES JUSTICE CENTER (FFJC) WORKS TO END THE CRUEL PRACTICE OF GOVERNMENTS' USING CONT'D.FINES AND FEES TO PROFIT OFF THE MOST VULNERABLE. WE EMPOWER STATE AND LOCAL EFFORTS TO END FEES IN THE JUSTICE SYSTEM AND ENSURE THAT WHERE FINES EXIST THEY ARE FAIR AND EQUITABLY IMPOSED. WE PURSUE A COMPREHENSIVE APPROACH AT BOTH THE LOCAL AND STATE LEVEL USING: EXPERTISE, ACTION, AND THE CREATION OF BLUEPRINTS WHICH STATE AND LOCAL ADVOCATES CAN USE TO CHANGE POLICIES AND PRACTICES IN THEIR JURISDICTIONS. 4 4 29 5 0 0 10393833 3732349 0 0 114437 344347 268 13056 10508538 4089752 0 155000 0 0 1840415 3940770 0 0 57114 529492 1108573 2369907 5204343 8138631 -1114591 17424714 16356376 146925 146641 17277789 16209735 X THE FINES AND FEES JUSTICE CENTER, INC. ("FFJC") IS THE ONLY NATIONAL ORGANIZATION FOCUSED EXCLUSIVELY ON THE UNJUST AND HARMFUL FINES AND FEES IMPOSED IN THE LEGAL SYSTEM. THROUGH EDUCATION AND ADVOCACY, FFJC WORKS TO CREATE A JUSTICE SYSTEM THAT TREATS INDIVIDUALS FAIRLY, CONT'D.ENSURES PUBLIC SAFETY AND COMMUNITY PROSPERITY, AND IS FUNDED EQUITABLY. FFJC WORKS COLLABORATIVELY WITH AFFECTED COMMUNITIES AND JUSTICE SYSTEM STAKEHOLDERS TO ELIMINATE FEES IN THE JUSTICE SYSTEM, ENSURE FINES ARE EQUITABLY IMPOSED, AND END ABUSIVE COLLECTION PRACTICES. 0 0 3338291 155000 0 JUSTICE PROGRAMS: USING OUR POLICY EXPERTISE AND ON-THE-GROUND EXPERIENCE, WE DEVELOP MODELS FOR REFORM THAT CAN HELP COMMUNITIES PURSUE THE TYPE OF FINES AND FEES REFORM THAT MAKES SENSE FOR THEM. THESE EFFORTS HAVE ENABLED US TO ACCELERATE STATE-LEVEL POLICY CHANGE THROUGH TWO MAJOR NATIONAL CAMPAIGNS: FREE TO DRIVE AND END JUSTICE FEES AS WELL AS LOCAL-BASED REFORM THROUGH OUR CITIES AND COUNTIES FOR FINE AND FEE JUSTICE LEADERSHIP INITIATIVE. WE PARTNER WITH ADVOCATES, POLICYMAKERS, AND COMMUNITY ORGANIZATIONS TO BUILD, STRENGTHEN, AND ENTRENCH A RESILIENT BIPARTISAN MOVEMENT FOR LEGISLATIVE AND POLICY REFORM AT THE LOCAL, STATE AND NATIONAL LEVEL. OUR EFFORTS IN NEW MEXICO, NEVADA, AND NEW YORK HAVE CHANGED STATE AND LOCAL POLICY, ENDED CRUEL PUNISHMENTS, AND HELPED US BUILD MODELS FOR REFORM. THE CONT'D.POLICY SOLUTIONS WE HAVE SUCCESSFULLY SUPPORTED HAVE STOPPED THE EXTRACTION OF BILLIONS OF DOLLARS FROM THE COMMUNITIES THAT MOST NEED THOSE RESOURCES. 717127 0 0 RESEARCH AND POLICY: WE CONDUCT ORIGINAL RESEARCH, COLLECT DATA ON THE IMPACTS OF CRIMINAL LEGAL DEBT, AND AUTHOR POLICY RECOMMENDATIONS ON KEY ISSUE AREAS IN THE FIELD. TOGETHER THESE RESOURCES ARE COMPILED, ALONG WITH RESEARCH AND TOOLS FROM OTHER SCHOLARS AND PARTNERS, IN FFJC'S CLEARINGHOUSE - AN ONLINE REPOSITORY OF FFJC-VETTED AND SUMMARIZED RESOURCES THAT ADVOCATES CAN USE TO INFORM THEIR CAMPAIGNS. 670658 0 0 COMMUNICATIONS: WE EDUCATE THE PUBLIC AND POLICYMAKERS ABOUT THE HARMS OF FINES AND FEES, AND THE POLICY SOLUTIONS THAT IMPROVE ECONOMIC CONDITIONS FOR INDIVIDUALS AND COMMUNITIES. WE AMPLIFY AND DISSEMINATE BEST PRACTICES, POLICY GUIDANCE AND CRITICAL RESEARCH TO EVIDENCE BASED SOLUTIONS. 4726076 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 31 0 29 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 1 1 1 1 0 CA IL NY X X AMY DIXON 9175610164 185 WEST BROADWAY E406 NEW YORK NY 10013 ATTEEYAH HOLLIE PRESIDENT 1.25 X X 0 0 0 JENNY KIM SECRETARY 1.00 X X 0 0 0 JOSE CISNEROS TREASURER 1.50 X X 0 0 0 STEPHANIE CAMPOS-BUI DIRECTOR 1.00 X 0 0 0 JODI HOCKING DIRECTOR THRU APR 2025 1.00 X 0 0 0 AMY DIXON CHIEF OPERATING OFFICER 40.00 X 178729 0 50296 LISA FOSTER CO-EXECUTIVE DIRECTOR 40.00 X 195000 0 4368 JOANNA WEISS CO-EXECUTIVE DIRECTOR 40.00 X 230713 0 28049 PRIYA SARATHY JONES DEPUTY DIRECTOR 40.00 X 181510 0 55496 TIMOTHY CURRY POLICY & RESEARCH DIRECTOR 40.00 X 165502 0 39169 JESSEY NEVES COMMUNICATIONS DIRECTOR 40.00 X 152074 0 23332 MONICA AULT NEW MEXICO STATE DIRECTOR 40.00 X 142301 0 17296 LEISA MOSELEY SAYLES STATE AND LOCAL ADVOCACY DIRECTOR 40.00 X 136595 0 49914 FELICIA MONTALVO COMMUNICATIONS DEPUTY DIRECTOR 40.00 X 117875 0 21245 1500299 0 289165 14 0 1 0 GRF CPAS AND ADVISORS 4550 MONTGOMERY AVENUE 800N BETHESDA MD 20814 ACCOUNTING SERVICES 139196 WIDE EYE CREATIVE LLC 1913 12TH STREET UNIT B WASHINGTON DC 20009 WEBSITE DESIGN/REBRAND 117750 2 3732349 5491 3732349 344233 344233 5605 5491 114 114 114 REIMBURSEMENTS 900099 7443 7443 HONORARIUMS 900099 4750 4750 CC REWARDS 900099 863 863 13056 4089752 0 0 357403 155000 155000 903148 782737 111708 8703 2197374 2109902 52323 35149 124688 122773 1915 457118 449998 7120 258442 251873 3009 3560 5713 5713 154343 154343 37363 37363 404361 368645 35049 667 64272 34706 29566 60153 45288 14865 109931 109831 100 110910 103960 6950 75390 74038 1352 4704 4704 TRAINING AND SEMINARS 81422 79962 1460 STATE AND LOCAL TAXES 11 11 5204343 4726076 421153 57114 5462451 2670735 6113049 8515812 5832299 3174624 16011 5004 0 1983054 904 7147 17424714 16356376 146925 140485 0 6156 146925 146641 X 10579293 11793735 6698496 4416000 17277789 16209735 17424714 16356376 -1114591 46537 0 X X 0 1 X 1 0 X 0 10393833 3732349 14126182 10393833 3732349 14126182 6609017 7517165 0 114437 344233 458670 268 13056 13324 14598176 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REFUNDS - 2023 AMOUNT: $ 268. REIMBURSEMENTS - 2024 AMOUNT: $ 7,443. HONORIARUMS - 2024 AMOUNT: $ 4,750. CC REWARDS - 2024 AMOUNT: $ 863. PART II, SHORT YEAR EXPLANATION: THE ORGANIZATION IS REPORTING A SHORT YEAR IN COLUMN (C) 2022 FOR ITS INITIAL YEAR STARTING OCTOBER 11, 2022. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 3499 0 0 1 32084 0 1 44021 79604 0 PART II-B, LINE 1: THE ORGANIZATION'S PAID STAFF MET WITH VARIOUS LOCAL AND STATE OFFICIALS REGARDING LEGISLATIVE SUBJECTS. LOBBYING FIRMS WERE ALSO ENGAGED BY THE ORGANIZATION TO PERFORM THE FOLLOWING SERVICES: PASSAGE OF LEGISLATION IN OKLAHOMA SURROUNDING CRIMINAL JUSTICE FINES AND FEES. 0 OPERATING LEASE LIABILITY 6156 6156 X 4136289 46537 46537 4089752 0 4089752 5204343 0 5204343 0 5204343 PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. PERIODS SINCE INCEPTION REMAIN OPEN TO EXAMINATION. 1 NEO PHILANTHROPY 1001 AVENUE OF THE AMERICAS 12TH FLOOR NEW YORK NY 10018 133191113 501(C)(3) 25000 0 GRANT FOR RESPONSIBLE BUSINESS INITIATIVE FOR JUSTICE TO ENGAGE IN FINE AND FEE REFORM IN OKLAHOMA AND MASSACHUSETTS CANNABIS EQUITY COALITION 1401 SOUTH BLUE ISLAND AVENUE CHICAGO IL 60608 844664315 501(C)(3) 20000 0 EDUCATE COMMUITY AND LAWMAKERS ABOUT FINES AND FEES CHICAGO 400 ALLIANCE 1953 NORTH CLYBOURN AVENUE SUITE R358 CHICAGO IL 60614 830923481 501(C)(3) 20000 0 ENGAGE PEOPLE EXPERIENCING HOMELESSNESS THROUGHOUT ILLINOIS IN FINES AND FEES REFORM LIVE FREE IL 2150 SOUTH CANALPORT CHICAGO IL 60608 815487128 501(C)(3) 20000 0 SUPPORT THE DECARCERATION FELLOWSHIP PROGRAM STREET DEMOCRACY 440 BURROUGHS STREET SUITE 634 DETROIT MI 48202 205175478 501(C)(3) 20000 0 INVOLVE CLIENTS IN FINES, FEES AND SENTENCING REFORM EFFORTS MICHIGAN LEAGUE FOR PUBLIC POLICY 1223 TURNER STREET SUITE G1 LANSING MI 48906 381360557 501(C)(3) 20000 0 TO FUND DIRECTLY IMPACTED INVOLVEMENT IN FINES AND FEES REFORM HUMANITY FOR PRISONERS PO BOX 687 GRAND HAVEN MI 49417 383620946 501(C)(3) 20000 0 FINES AND FEES REFORM IN MICHIGAN MAKE THE ROAD STATES INC 301 GROVE STREET BROOKLYN NY 11237 843988830 501(C)(3) 10000 0 GRANT FOR MASS LIBERATION NEVADA TO ORGANIZE FORMERLY INCARCERATED PEOPLES DAY AT THE LEGISLATURE 8 0 PART I, LINE 2: THE MICHIGAN AND ILLINOIS GROUPS ANSWERED AN RFP AND WERE CHOSEN BY A COMMITTEE. THE OTHER GRANTS ARE PARTNERS THE ORGANIZATION WORKS CLOSELY WITH THAT SUBMITTED APPLICATIONS FOR GRANTS UPON REQUEST. ALL GRANTS ARE MONITORED ON A REGULAR BASIS FOR PROGRAM DELIVERABLES. THE FINANCE TEAM AT FFJC REVIEWS BUDGET/ACTUALS AND FINANCIALS. THE GRANTEES SUBMIT A FINAL REPORT WITH THEIR OUTCOMES AND FINANCIALS. X 0 0 0 0 0 0 0 0 0 JOANNA WEISS CO-EXECUTIVE DIRECTOR 230713 0 0 0 0 0 12881 0 15168 0 258762 0 0 0 PRIYA SARATHY JONES DEPUTY DIRECTOR 181510 0 0 0 0 0 11371 0 44125 0 237006 0 0 0 AMY DIXON CHIEF OPERATING OFFICER 178729 0 0 0 0 0 10738 0 39558 0 229025 0 0 0 TIMOTHY CURRY POLICY & RESEARCH DIRECTOR 165502 0 0 0 0 0 9382 0 29787 0 204671 0 0 0 LISA FOSTER CO-EXECUTIVE DIRECTOR 195000 0 0 0 0 0 3900 0 468 0 199368 0 0 0 LEISA MOSELEY SAYLES STATE AND LOCAL ADVOCACY DIRECTOR 136595 0 0 0 0 0 8196 0 41718 0 186509 0 0 0 JESSEY NEVES COMMUNICATIONS DIRECTOR 152074 0 0 0 0 0 9124 0 14208 0 175406 0 0 0 MONICA AULT NEW MEXICO STATE DIRECTOR 142301 0 0 0 0 0 8538 0 8758 0 159597 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CHIEF OPERATING AND FINANCIAL OFFICER, THEN THE CO-EXECUTIVE DIRECTORS. AFTER APPROVAL OF THESE PARTIES, IT IS SENT TO THE BOARD OF DIRECTORS FOR QUESTIONS AND COMMENTS VIA EMAIL. IF ANY CHANGES ARE SUGGESTED, THEY ARE COMMUNICATED TO THE COFO WHO SPEAKS WITH THE ACCOUNTING FIRM AND INCLUDES THE CHANGES IN THE FINAL VERSION. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF POLICY IS APPLICABLE TO ALL DIRECTORS, OFFICERS, EMPLOYEES, AND VOLUNTEERS. EVERY YEAR THESE INDIVIDUALS ARE ASKED TO COMPLETE A FORM DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST. THIS IS DONE IN JANUARY OF EACH YEAR, AND AT THE TIME OF HIRE. THE COFO REVIEWS EVERY FORM AND DISCUSSES ANY CONCERNS WITH THE INDIVIDUAL. IF THERE IS A CONFLICT, THE EXECUTIVE TEAM DISCUSSES HOW TO MINIMIZE THE CONFLICT OR ISOLATE THE PERSON FROM THE POTENTIAL CONFLICT. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD MEETING, BUT AFTER THE PRESENTATION, THE INTERESTED PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. THE DISCUSSION AND DETERMINATION OF THE EXISTENCE OF A CONFLICT OF INTEREST AND THE APPROVAL OR DISAPPROVAL OF THE PROPOSED TRANSACTION SHALL BE DOCUMENTED IN THE MINUTES OF THE MEETING OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A: THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION FOR THE CO-EXECUTIVE DIRECTORS. THE LAST TIME THE SALARIES WERE DETERMINED WAS IN 2024. THE BOARD REVIEWS COMPARABILITY DATA TAKEN FROM INSPERITY, NONPROFIT TIMES AND SALARY.COM. THIS IS DOCUMENTED IN THE BOARD MINUTES. LINE 15B: ALL OTHER STAFF ARE COMPENSATED BASED ON FFJC'S COMPENSATION PHILOSOPHY AND COMPETENCIES, RESPONSIBILITIES, AND SALARY BANDS. THIS SALARY BAND STRUCTURE WAS CREATED IN 2024 BASED ON COMPARABILITY DATA TAKEN FROM SALARY.COM, INSPERITY AND THE NONPROFIT TIMES. THIS IS DOCUMENTED IN THE ABOVE MENTIONED DOCUMENTS AND IN HIRE/PROMOTION/SALARY INCREASE LETTERS TO THE INDIVIDUAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION CURRENTLY MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE, CHAIRED BY THE BOARD TREASURER IS RESPONSIBLE FOR THE OVERSIGHT AND REVIEW OF THE AUDIT. THE FULL BOARD WAS PRESENTED THE AUDIT BY THE AUDITORS AND UNANIMOUSLY ACCEPTED THE AUDIT. THE TREASURER WORKED WITH THE COFO TO CHOOSE THE AUDITOR, THE FULL BOARD APPROVED THE SELECTION. FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 WILL BE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN EFFECTIVE FISCAL YEAR 2025. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART IX, LINES 5-10.