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TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(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 990-EZ 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 atwww.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Inspection
Name of the organization
NEW JERSEY ASSOCIATION FOR JUSTICE INC
Employer identification number
22-2067423
22-2067423
| Return Reference | Explanation |
|---|---|
| CORE FORM, PART VI, SECTION A; QUESTION 2 | MICHAEL L. TESTA, ESQ. AND MICHAEL L. TESTA, JR., ESQ. - FAMILY RELATIONSHIP BRIAN D. DRAZIN, ESQ. AND DENNIS A. DRAZIN, ESQ. - FAMILY RELATIONSHIP JERRY A. LINDHEIM, ESQ. AND HEIDI RUTH WEINTRAUB, ESQ. - FAMILY RELATIONSHIP |
| CORE FORM, PART VI, SECTION A; QUESTION 2 | IN APRIL 2015 THE ASSOCIATION AMENDED IT'S BYLAWS TO INCREASE THE SIZE OF ITS BOARD OF GOVERNORS FROM 100 MEMBERS TO 105 MEMBERS. |
| CORE FORM, PART VI, SECTION B; QUESTION 11B | THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF ITS GOVERNING BODY, ITS BOARD OF GOVERNORS, PRIOR TO FILING WITH THE IRS. IN ADDITION THE ORGANIZATION'S CHIEF EXECUTIVE DIRECTOR PERFORMED A DETAILED REVIEW OF THE FEDERAL FORM 990 PRIOR TO PROVIDING IT TO EACH VOTNG MEMEBER. THE ORGANIZATION'S BOARD OF GOVERNORS HAS DELEGATED THE BUDGET/AUDIT/FINANCE COMMITTEE (THE "BAF") THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FEDERAL FORM 990 PREPARATION, REVIEW AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S MANAGEMENT PERSONNEL AND VARIOUS OTHER INDIVIDUALS ("INTERNAL WORKING GROUP") TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE INTERNAL WORKING GROUP AND BAF COMMITTEE FOR REVIEW. THE ORGANIZATION'S INTERNAL WORKING GROUP AND BAF COMMITTEE REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP AND BAF COMMITTEE FOR FINAL REVIEW AND APPROVAL PRIOR TO PROVIDING A COPY TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY. |
| CORE FORM, PART VI, SECTION B; QUESTION 12C | THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF GOVERNORS ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO THE ORGANIZATION'S BOARD PRESIDENT AND REVIEWED ACCORDINGLY. THE PRESIDENT THEN PROVIDES THE COMPLETED QUESTIONAIRES TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. IF AN INDIVIDUAL DISCLOSES AN INTEREST THAT COULD GIVE RISE TO A CONFLICT, THE INDIVIDUAL'S POTENTIAL CONFLICT IS DISCLOSED TO THE BOARD OF GOVERNORS, WHO THEN EVALUATE THE CONFLICT AND ITS POTENTIAL IMPACT. |
| CORE FORM, PART VI, SECTION B; QUESTION 15 A & B | THE ORGANIZATION'S EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S OFFICER AND KEY EMPLOYEE. THE EXECUTIVE COMMITTEE'S REVIEW IS DONE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF THE OFFICER AND KEY EMPLOYEE IS REASONABLE. THE REVIEW AND APPROVAL PROCESS OF OFFICERS ARE DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE MEETING WHICH ARE PROVIDED TO THE BOARD. THE ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM, INCLUDING THE EXECUTIVE DIRECTOR. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION IN THE MINUTES. |
| CORE FORM, PART VI, SECTION C; QUESTION 19 | THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY DEPARTMENT OF THE TREASURY. |
| CORE FORM, PART VII, SECTION A, COLUMN B | THIS ORGANIZATION IS RELATED TO TWO OTHER NOT FOR-PROFIT ORGANIZATIONS AS REFLECTED IN SCHEDULE R OF THIS FORM 990. CERTAIN BOARD OF GOVERNOR MEMBERS, OFFICERS AND KEY EMPLOYEES LISTED ON CORE FORM, PART VII AND SCHEDULE J OF THIS FORM 990 MAY HOLD SIMILAR POSITIONS WITH BOTH THIS ORGANIZATION AND OTHER RELATED ORGANIZATIONS. THE HOURS SHOWN ON THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE NO COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, REPRESENT THE ESTIMATED HOURS DEVOTED PER WEEK FOR THIS ORGANIZATION. TO THE EXTENT THESE INDIVIDUALS SERVE AS A MEMBER OF THE BOARD OF TRUSTEES OF OTHER RELATED ORGANIZATIONS, THEIR RESPECTIVE HOURS PER WEEK PER ORGANIZATION ARE APPROXIMATELY ONE HOUR EXCEPTING THOSE INDIVIDUALS WHO SERVE AS OFFICERS OF THIS ORGANIZATION OR A RELATED ORGANIZATION, WHEREIN THEIR AVERAGE HOURS PER WEEK ARE APPROXIMATELY FIVE HOURS. THE HOURS REFLECTED ON PART VII OF THIS FORM 990 FOR PAID OFFICERS AND KEY EMPLOYEES REFLECT TOTAL HOURS WORKED PER WEEK ON BEHALF OF ALL RELATED ORGANIZATIONS; NOT SOLELY THIS ORGANIZATION. |
| CORM FORM, PART XII, QUESTION 2 | AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THE TAXPAYER FOR THE YEARS ENDED JUNE 30, 2015 AND 2014, RESPECTIVELY. AN UNQUALIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM. THE ORGANIZATION'S BUDGET/AUDIT/FINANCE COMMITTEE HAS ASSUMED THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT AUDITOR. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014
Additional Data
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