Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
PUBLIC JUSTICE CENTER INC
Employer identification number
52-1412226
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
No
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
No
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
No
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
1,707,008
1,756,917
1,841,665
1,421,129
1,399,216
8,125,935
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
1,707,008
1,756,917
1,841,665
1,421,129
1,399,216
8,125,935
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
4,735,624
6
Public support. Subtract line 5 from line 4.
3,390,311
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
1,707,008
1,756,917
1,841,665
1,421,129
1,399,216
8,125,935
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
3,148
2,243
2,405
1,997
1,805
11,598
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
495
430
12,420
7,971
21,316
11
Total support (Add lines 7 through 10).
8,158,849
12
Gross receipts from related activities, etc. (see instructions)
..................
12
5,123,376
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
41.554 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
43.617 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
PUBLIC JUSTICE CENTER INC
Employer identification number
52-1412226
Return Reference
Explanation
PART VI, #11A
THE 990 AND AUDIT ARE SUBMITTED FOR APPROVAL TO THE FINANCE COMMITTEE PRIOR TO FILING. THE FINANCE COMMITTEE IS AUTHORIZED IN THE PJC'S BYLAWS TO REVIEW AND APPROVE ON BEHALF OF THE ENTIRE BOARD THE AUDIT, THE TAX RETURN AND OTHER FINANCIAL DOCUMENTS. A COPY OF THE 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS. THE FINANCIAL COMMITTEE IS COMPOSED OF THE PRESIDENT, TREASURER, AND EXECUTIVE DIRECTOR.
PART VI, #12C
CONFLICT OF INTEREST DISCLOSURE FORMS ARE COMPLETED ANNUALLY AND EXECUTED BY EACH BOARD MEMBER, STAFF, AND VOLUNTEER. THE FORMS ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND LEGAL DIRECTOR. FAILURE TO SUBMIT A DISCLOSURE IS GROUNDS FOR REMOVAL.
PART VI, #13
IF EMPLOYEES, BOARD MEMBERS, OR VOLUNTEERS REASONABLY SUSPECT THE PJC, OR ANY OFFICER, EMPLOYEE, CONTRACTOR, SUBCONTRACTOR, OR AGENT OF THE PJC, HAS VIOLATED OR WILL POSSIBLY VIOLATE ANY FEDERAL AND/OR STATE LAWS, INCLUDING ANY REASONABLE SUSPICION OF FRAUD, THE EMPLOYEE OR BOARD MEMBER SHOULD IMMEDIATELY REPORT THEIR SUSPICIONS TO THE PRESIDENT OF THE BOARD AND TO THE EXECUTIVE DIRECTOR, OR TO ANY MEMBER OF THE EXECUTIVE COMMITTEE. THE REPORT MAY BE MADE ANONYMOUSLY, MEANING THE NAME OF THE PERSON MAKING THE COMPLAINT WILL NOT BE REPORTED TO THE FULL EXECUTIVE COMMITTEE. THE EXECUTIVE COMMIITTEE WILL IMMEDIATELY CONDUCT A THOROUGH INTERNAL INVESTIGATION WHILE MAINTAINING THE CONFIDENTIALITY OF THE EMPLOYEE'S IDENTITY, IF IT IS, OR BECOMES, KNOWN TO THE COMMITTEE. THE EXECUTIVE COMMITTEE WILL REPORT ITS FINDINGS TO THE BOARD OF DIRECTORS, AND, IF THE EMPLOYEE'S CONCERNS ARE VERIFIED, THE BOARD OF DIRECTORS WILL REPORT ITS FINDINGS TO THE APPROPRIATE AUTHORITIES AND TAKE ANY OTHER ACTION IT DEEMS NECESSARY. NEITHER THE PJC NOR ITS OFFICERS, EMPLOYEES, CONTACTORS, SUBCONTRACTORS OR AGENTS MAY DISCHARGE, DEMOTE, SUSPEND, THREATEN, HARASS, OR IN ANY OTHER MANNER DISCRIMINATE AGAINST ANY EMPLOYEE OR MEMBER FOR PROVIDING INFORMATION, CAUSING INFORMATION TO BE PROVIDED, OR OTHERWISE ASSISTING IN AN INVESTIGATION REGARDING CONDUCT WHICH THE EMPLOYEE REASONABLY BELIEVES CONSTITUTES A VIOLATION OF FEDERAL OR STATE LAWS, INCLUDING PJC POLICIES, WITH RESPECT TO FRAUD WHERE THE INFORMATION OR ASSISTANCE IS PROVIDED TO (A) A FEDERAL REGULATORY OR LAW ENFORCEMENT AGENCY, (B) ANY MEMBER OR COMMITTEE OF CONGRESS, (C) ANY PERSON WITH SUPERVISORY AUTHORITY OVER THE EMPLOYEE, OR (D) ANY OTHER PERSON WHO HAS THE AUTHORITY TO INVESTIGATE, DISCOVER, OR TERMINATE MISCONDUCT. IN ADDITION, THE PJC PROHIBITS RETALIATION AGAINST ANY EMPLOYEE FOR FILING, TESTIFYING, PARTICIPATING IN, OR OTHERWISE ASSISTING WITH ANY PROCEEDING REGARDING THE PJC'S ACCOUNTING, INTERNAL CONTROLS OR AUDITING MATTERS.
PART VI, #14
PJC'S DOCUMENT RETENTION POLICIES DESCRIBE HOW TO HANDLE THE RECEIPT OF DOCUMENTS AND MONEY, PROCEDURES FOR CLOSING A CASE FILE ELECTRONICALLY AND WHAT TO KEEP IN THE HARD CASE FILE, STORAGE OF CLOSED FILES, AND DESTRUCTION OF CLOSED FILES AFTER 5 YEARS.
Part III, #4D
VARIOUS OTHER PROGRAMS RELATED TO ADVOCATING FOR LOW-INCOME PEOPLE. CURRENT PROJECTS FOCUS ON TENANTS, WORKERS, IMMIGRANTS, PRISONERS, HOMELESS STUDENTS, FAMILIES NEEDING MEDICAL ASSISTANCE, AND CREATING A RIGHT TO COUNSEL IN CIVIL CASES.
Part VI, #19
ITEMS ARE AVAILABLE UPON REQUEST.
SCHEDULE D, PART X, LINE 1
THE ORGANIZATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES UNDER THE INCOME TAXES TOPIC OF THE CODIFICATION. THE CODIFICATION REQUIRES THE EVALUATION OF TAX POSITIONS, WHICH INCLUDES MAINTAINING ITS TAX-EXEMPT STATUS AND THE TAXABILITY OF ANY UNRELATED BUSINESS INCOME, AND DOES NOT ALLOW RECOGNITION OF TAX POSITIONS WHICH DO NOT MEET A "MORE-LIKELY-THAN-NOT" THRESHOLD OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. MANAGEMENT DOES NOT BELIEVE IT HAS TAKEN ANY TAX POSITIONS THAT WOULD NOT MEET THIS THRESHOLD. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO POSSIBLE FEDERAL EXAMINATION, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.