Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
For calendar year 2022, or tax year beginning 01-01-2022 , and ending 12-31-2022
Name of foundation
Roderick and Solange MacArthur
Justice Center
Number and street (or P.O. box number if mail is not delivered to street address)9333 N Milwaukee Avenue
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Niles, IL60714
A Employer identification number

36-4445595
B Telephone number (see instructions)

(847) 966-0143
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$99,680,730J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 2,295,700
2 Check right arrow.............
3 Interest on savings and temporary cash investments 12,609 12,609 12,609
4 Dividends and interest from securities... 2,112,523 2,112,523 2,112,523
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 751,457
b Gross sales price for all assets on line 6a 24,186,084
7 Capital gain net income (from Part IV, line 2)... 751,457
8 Net short-term capital gain......... 0
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
2,602,731 22,471 2,416,023
12 Total. Add lines 1 through 11........ 7,775,020 2,899,060 4,541,155
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 745,323 0 0 745,323
14 Other employee salaries and wages...... 4,187,114 0 0 4,176,962
15 Pension plans, employee benefits....... 1,112,583 0 0 1,096,516
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
1,149,939 0 1,149,939 0
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
33,920 0 0 36,370
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
505,476 452,049 452,049 48,427
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
57,602 0 0 0
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
55,414 0 0
20 Occupancy.............. 492,644 0 0 430,285
21 Travel, conferences, and meetings....... 220,246 0 0 208,758
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,552,158 0 937,155 596,476
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 10,112,419 452,049 2,539,143 7,339,117
25 Contributions, gifts, grants paid....... 826,970 826,970
26 Total expenses and disbursements. Add lines 24 and 25 10,939,389 452,049 2,539,143 8,166,087
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -3,164,369
b Net investment income (if negative, enter -0-) 2,447,011
c Adjusted net income (if negative, enter -0-)... 2,002,012
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2022)
Form 990-PF (2022)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 363,421 183,144 183,144
2 Savings and temporary cash investments......... 2,243,330 2,216,037 2,216,037
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable................. 400,000 1,380,000 1,380,000
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 117,848 65,792 65,792
10a Investments—U.S. and state government obligations (attach schedule) 6,282,034 Click to see attachment
List of Attached Documents:
// Content
5,159,190 		5,159,190
b Investments—corporate stock (attach schedule)....... 79,876,212 Click to see attachment
List of Attached Documents:
// Content
65,181,512 		65,181,512
c Investments—corporate bonds (attach schedule)....... 10,593,009 Click to see attachment
List of Attached Documents:
// Content
9,128,550 		9,128,550
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 37,370,164 Click to see attachment
List of Attached Documents:
// Content
14,300,076 		14,300,076
14 Land, buildings, and equipment: basis right arrow363,346
Less: accumulated depreciation (attach schedule) right arrow186,781 189,210 Click to see attachment
List of Attached Documents:
// Content
176,565 		176,565
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
385,476 		Click to see attachment
List of Attached Documents:
// Content
1,889,864 		Click to see attachment
List of Attached Documents:
// Content
1,889,864
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 137,820,704 99,680,730 99,680,730
Liabilities 17 Accounts payable and accrued expenses.......... 505,401 576,012
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
390,433 		Click to see attachment
List of Attached Documents:
// Content
1,856,501
23 Total liabilities (add lines 17 through 22)......... 895,834 2,432,513
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 136,214,670 95,203,158
25 Net assets with donor restrictions............ 710,200 2,045,059
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 136,924,870 97,248,217
30 Total liabilities and net assets/fund balances (see instructions). 137,820,704 99,680,730
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
136,924,870
2
Enter amount from Part I, line 27a .....................
2
-3,164,369
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
133,760,501
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
36,512,284
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
97,248,217
Form 990-PF (2022)
Form 990-PF (2022)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a Publicly Traded Securities - LT P    
b Publicly Traded Securities - ST P    
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 17,624,500   16,041,337 1,583,163
b 6,561,584   7,393,290 -831,706
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       1,583,163
b       -831,706
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 751,457
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3 -831,706
Form 990-PF (2022)
Form 990-PF (2022)
Page 4
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 34,013
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 34,013
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 34,013
6 Credits/Payments:
a 2022 estimated tax payments and 2021 overpayment credited to 2022 6a 59,314
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 16,000
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. Part VI Line 7 - Original Return Overpayment : -15257 7 60,057
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2221 is attached. Click to see attachment
List of Attached Documents:
// Content
8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 26,044
11 Enter the amount of line 10 to be: Credited to 2023 estimated taxright arrow26,044 Refundedright arrow 11 0
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowIL
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2022 or the taxable year beginning in 2022? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
Yes
 
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
Form 990-PF (2022)
Form 990-PF (2022)
Page 5
Part VI-A
Statements Regarding Activities (continued)
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowmacarthurjustice.org
14
The books are in care ofright arrowMaryLou Bane Telephone no.right arrow (847) 966-0143

Located atright arrow9333 N Milwaukee AvenueNilesIL ZIP+4right arrow60714
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2022, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2022? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2022, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2022?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2022 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2022.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2022? ..
4b
 
No
Form 990-PF (2022)
Form 990-PF (2022)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
Yes
 
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
No
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
Yes
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment
List of Attached Documents:
// Content
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
John R MacArthur Director/Chairman/President
1.00 		0 0 0
9333 N Milwaukee Avenue
Niles,IL60714
Robert Cordova Vice Chairman/Director
1.00 		0 0 0
9333 N Milwaukee Avenue
Niles,IL60714
David J Bradford Director/Secretary (until 12/31/22)
1.00 		0 0 0
353 N Clark Street
Chicago,IL60654
MaryLou Bane Treasurer/Administrator
38.00 		115,044 11,620 0
9333 N Milwaukee Avenue
Niles,IL60714
Locke Bowman Senior Litigation Director
40.00 		403,948 18,300 0
375 E Chicago Avenue 8th Floor
Chicago,IL60611
Amir Ali Exec. Dir/Secretary (as of 12/31/22)
40.00 		226,331 22,649 0
501 H Street NE Suite 275
Washington,DC20002
Joseph Margulies Director (as of 12/31/22)
1.00 		0 0 0
38 Hartwood Road
Ithaca,NY14850
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
James Craig Director of NOLA Off
40.00 		183,692 14,790 0
4400 S Carrollton Ave
New Orleans,LA70119
Amy Breihan Co-Director of STL O
40.00 		168,231 16,839 0
3115 S Grand Blvd
St Louis,MO63118
Emily Washington Deputy Director NOLA
40.00 		164,692 16,485 0
4400 S Carrollton
New Orleans,LA70119
Megan Crane Co-Director of STL O
40.00 		159,692 9,592 0
906 Olive Street Suite 420
St Louis,MO63101
Devi Rao Director of DC Offic
40.00 		151,077 15,124 0
501 H Street NE
Washington,DC20002
Total number of other employees paid over $50,000...................right arrow 28
Form 990-PF (2022)
Form 990-PF (2022)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
Advisory Research Inc Investment Consulting 414,490
180 N Stetson Avenue Suite 5500
Chicago,IL60601
Concilio Doc Hosting/Tech Support 61,655
1828 L Street NW
Washington,DC20036
Behavioral Criminology Legal Document Review & Research 53,901
11402 Seymour Lane
Spotsylvania,VA22551
Cimplifi Doc Hosting/Tech Support 53,035
210 Sixth Ave
Pittsburgh,PA15222
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1 The Roderick & Solange MacArthur Justice Center is a national, non-profit law firm dedicated to protecting civil rights and fighting unfairness in the criminal legal system through litigation at the trial, appellate, and Supreme Court levels. Founded in 1985, and now with offices in Illinois, Louisiana, Mississippi, Missouri and Washington D.C, the MacArthur Justice Center works to protect the rights of the poor, the marginalized and the vulnerable in the criminal justice system, combat racial discrimination, stop the punishment of poverty, fight unjust prosecutions and police misconduct, and vindicate the rights of people who are imprisoned and detained. Individual and class action clients were represented in over 200 cases. 8,846,303
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2022)
Form 990-PF (2022)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
84,993,752
b
Average of monthly cash balances.......................
1b
2,047,627
c
Fair market value of all other assets (see instructions)................
1c
14,300,076
d
Total (add lines 1a, b, and c).........................
1d
101,341,455
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
101,341,455
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,520,122
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
99,821,333
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
4,991,067
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
 
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
 
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
 
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
 
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
 
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
 
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
8,166,087
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
37,293
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
8,203,380
Form 990-PF (2022)
Form 990-PF (2022)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2021 		(c)
2021 		(d)
2022
1 Distributable amount for 2022 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2021 only.......  
b Total for prior years:20, 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2017......  
b From 2018......  
c From 2019......  
d From 2020......  
e From 2021......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2022 from Part
XI, line 4: right arrow$  
a Applied to 2021, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2022 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2022.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2021. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2022. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2023 .......... 		 
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2017 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2023.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2018....  
b Excess from 2019....  
c Excess from 2020....  
d Excess from 2021....  
e Excess from 2022....  
Form 990-PF (2022)
Form 990-PF (2022)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2022, enter the date of the ruling ...... right arrow
2012-11-30
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2022 (b) 2021 (c) 2020 (d) 2019
2,002,012 3,775,772 4,716,869 0 10,494,653
b 85% (0.85) of line 2a ......... 1,701,710 3,209,406 4,009,339 0 8,920,455
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		8,203,380 8,956,523 6,016,793 5,675,173 28,851,869
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		826,970 609,636 444,833 453,775 2,335,214
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		7,376,410 8,346,887 5,571,960 5,221,398 26,516,655
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......         0
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		         0
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		3,327,378 4,135,124 4,134,045 4,228,649 15,825,196
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		        0
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		        0
(3) Largest amount of support
from an exempt organization		         0
(4) Gross investment income         0
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2022)
Form 990-PF (2022)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

Death Penalty Information Center

9333 N Milwaukee Ave
Niles,IL60714 		  POF Capital punishment education 826,970
Total .................................right arrow 3a 826,970
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2022)
Form 990-PF (2022)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
aCase Settlements         2,391,646
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 12,609  
4 Dividends and interest from securities ....     14 2,112,523  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 751,457  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aExcise Tax Provision 		    01 186,708  
bPublicly Traded Partnership 900099 1,909 14 22,468  
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 1,909 3,085,765 2,391,646
13Total. Add line 12, columns (b), (d), and (e)..................
13
5,479,320
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
1a The Roderick and Solange MacArthur Justice Center is a premier civil rights organization in the United States has led battles against civil rights injustices, including police misconduct, executions, fighting for the rights of the indigent in the criminal justice system and winning multi-million dollar verdicts and settlements for the wrongfully convicted.
Form 990-PF (2022)
Form 990-PF (2022)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2022)
Additional Data


Software ID:  
Software Version:  
Part VI Line 7 -Original Return Overpayment: -15,257


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2022
Name of the organization
Roderick and Solange MacArthur
Justice Center
Employer identification number

36-4445595
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2022)
Schedule B (Form 990) (2022) Page 2
Name of organization
Roderick and Solange MacArthur
Justice Center 		Employer identification number
36-4445595
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
Arnold Foundation
 
1717 W Loop South Suite 1800
 
Houston, TX77027

$ 1,650,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
Proteus
 
15 Research Drive Suite B
 
Amherst, MA01002

$ 180,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
New Ventures
 
1201 Connecticut Ave NW 300
 
Washington, DC20036

$ 150,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
4
Harvard University Law
 
1563 Massachusetts Avenue
 
Cambridge, MA02138

$ 115,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
5
Equal Justice Works
 
1730 M Street NW
 
Washington, DC20036

$ 75,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
6
Stanford University Law
 
559 Nathan Abbott Way
 
Stanford, CA94305

$ 50,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2022)
Name of organization
Roderick and Solange MacArthur
Justice Center 		Employer identification number
36-4445595
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
7
Yale Law
 
127 Wall St
 
New Haven, CT06511

$ 50,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
8
Greater Washington
 
1325 G St NW 480
 
Washington, DC20005

$ 10,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2022)
Schedule B (Form 990) (2022)
Page 3
Name of organization
Roderick and Solange MacArthur
Justice Center 		Employer identification number

36-4445595
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2022)
Schedule B (Form 990) (2022)
Page 4
Name of organization
Roderick and Solange MacArthur
Justice Center 		Employer identification number

36-4445595
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2022)
Additional Data


Software ID:  
Software Version:  

TY 2022 AccountingFeesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
RSM US LLP 33,920 0 0 36,370

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2022 DepreciationSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
Podium 2019-01-01 609 426   0 % 0 0 0  
File cabinets 2019-01-01 1,774 887   0 % 0 0 0  
2016 cabinets 2016-01-01 2,568 2,384   0 % 0 0 0  
2016 conf chairs 2016-01-01 2,192 2,036   0 % 0 0 0  
2016 furniture 2016-01-01 1,069 993   0 % 0 0 0  
2016 office chairs 2016-01-01 2,134 1,981   0 % 0 0 0  
2016 office furniture 2016-01-01 4,248 3,944   0 % 0 0 0  
2016 office furniture 2016-01-01 1,477 1,372   0 % 0 0 0  
2017 desk 2017-01-01 649 510   0 % 0 0 0  
2017 desks 2017-01-01 2,901 2,441   0 % 0 0 0  
2017 furniture 2017-01-01 1,102 865   0 % 0 0 0  
2017 laptop/monitor 2017-01-01 106 106   0 % 0 0 0  
2018 laptop 2018-01-01 1,201 919   0 % 0 0 0  
2018 laptop/monitor 2018-01-01 609 548   0 % 0 0 0  
2018 laptop/monitor 2018-01-01 946 851   0 % 0 0 0  
2018 laptop/monitor 2018-01-01 1,021 919   0 % 0 0 0  
2019 copier 2019-01-01 17,067 11,946   0 % 0 0 0  
2019 copier 2019-01-01 7,679 5,376   0 % 0 0 0  
2019 laptop 2019-01-01 1,596 1,117   0 % 0 0 0  
2019 laptop 2019-01-01 1,334 934   0 % 0 0 0  
2019 laptop 2019-01-01 1,827 1,210   0 % 0 0 0  
2019 laptop 2019-01-01 1,625 1,135   0 % 0 0 0  
2019 laptops 2019-01-01 13,083 9,158   0 % 0 0 0  
2019 laptops/docks 2019-01-01 4,171 2,922   0 % 0 0 0  
2019 server/rack 2019-01-01 7,530 4,970   0 % 0 0 0  
2019 Telecom/wiring 2019-01-01 34,227 24,385   0 % 0 0 0  
2020 conf tv 2020-01-01 793 397   0 % 0 0 0  
2020 furniture 2020-01-01 6,932 3,466   0 % 0 0 0  
2020 furniture 2020-01-01 32,904 10,282   0 % 0 0 0  
2020 laptop 2020-01-01 1,354 677   0 % 0 0 0  
2020 laptop 2020-01-01 1,546 773   0 % 0 0 0  
2020 laptop 2020-01-01 1,254 627   0 % 0 0 0  
2020 laptop 2020-01-01 756 378   0 % 0 0 0  
2020 laptop/dock 2020-01-01 1,582 791   0 % 0 0 0  
2020 laptop/docks 2020-01-01 2,305 1,153   0 % 0 0 0  
2020 laptop/docks 2020-01-01 3,836 1,918   0 % 0 0 0  
2020 laptops 2020-01-01 6,184 4,329   0 % 0 0 0  
2020 network equip 2020-01-01 2,417 1,209   0 % 0 0 0  
2020 server 2020-01-01 5,816 2,908   0 % 0 0 0  
Leasehold Improvements 2020-01-01 8,886 1,920   0 % 0 0 0  
Trial laptop 2021-01-01 906 272   0 % 0 0 0  
2021 laptop 2021-01-01 2,011 603   0 % 0 0 0  
2021 laptop 2021-01-01 1,375 413   0 % 0 0 0  
2021 laptops 2021-01-01 1,105 332   0 % 0 0 0  
2021 laptops 2021-01-01 2,075 623   0 % 0 0 0  
2021 laptops 2021-01-01 923 277   0 % 0 0 0  
2021 laptops 2021-01-01 1,571 471   0 % 0 0 0  
2021 laptops 2021-01-01 1,056 317   0 % 0 0 0  
2021 laptops 2021-01-01 1,388 416   0 % 0 0 0  
Furniture 2021-01-01 5,917 1,775   0 % 0 0 0  
Desks/cabinets 2021-01-01 2,842 609   0 % 0 0 0  
Chairs 2021-01-01 2,700 579   0 % 0 0 0  
Desks 2021-01-01 3,182 682   0 % 0 0 0  
2020 laptop/dock 2021-01-01 1,414 707   0 % 0 0 0  
2021 laptops 2021-01-01 2,219 666   0 % 0 0 0  
2021 furniture 2021-01-01 852 256   0 % 0 0 0  
Office furniture 2022-01-01 85,551 50,459   0 % 0 0 0  
Office furniture 2022-01-01 8,795 4,397   0 % 0 0 0  
Conf room TV 2022-01-01 2,368 1,184   0 % 0 0 0  
Furniture 2022-01-01 637 228   0 % 0 0 0  
Blinds 2022-01-01 5,055 2,518   0 % 0 0 0  
Carpeting 2022-01-01 800 400   0 % 0 0 0  
Standing desks 2022-01-01 10,363 740   0 % 0 0 0  
2022 laptop 2022-01-01 1,863 186   0 % 0 0 0  
2022 laptops 2022-01-01 2,321 232   0 % 0 0 0  
2022 laptop 2022-01-01 1,838 184   0 % 0 0 0  
2022 laptops 2022-01-01 2,321 232   0 % 0 0 0  
2022 laptop 2022-01-01 1,160 116   0 % 0 0 0  
2022 laptop 2022-01-01 1,160 116   0 % 0 0 0  
2022 laptop 2022-01-01 1,367 137   0 % 0 0 0  
2022 laptops 2022-01-01 3,009 301   0 % 0 0 0  
2022 tablets 2022-01-01 1,347 135   0 % 0 0 0  
2022 tablets 2022-01-01 1,343 134   0 % 0 0 0  
2022 laptop 2022-01-01 1,875 188   0 % 0 0 0  
2022 desks 2022-01-01 555 56   0 % 0 0 0  
2022 copier 2022-01-01 6,772 677   0 % 0 0 0  

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2022 ExpenditureResponsibilityStmt
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Grantee's Name Grantee's Address Grant Date Grant Amount Grant Purpose Amount Expended By Grantee Any Diversion By Grantee? Dates of Reports By Grantee Date of Verification Results of Verification
Death Penalty Information Center
  		9333 N Milwaukee Ave
Niles,IL60714 		2022-12-31 826,970 To provide information to the public to further education about the merits of capital puishment. To the knowledge of the MacArthur Justice Center, no part of the grant funds have been used for other than their intended purpose. In addition, the books of the Death Penalty Information Center are audited in conjunction with the MacArthur Justice Center's annual independent audit. 826,970 None.      

TY 2022 GeneralExplanationAttachment
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Identifier Return Reference Explanation
Amended Return Form 990-PF, Page 1, Box G The return is being amended to align with final issued audited financial statements. The following sections have changed from the original filed return:- Part I, Line 3- Part II, Line 13, Line 15, Line 24- Part III, Line 5- Part V- Part IX, Line 1c- Part XIII, Line 2a, Line 3b- Part XV-A, Line 3

TY 2022 InvestmentsCorpBondsSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Name of Bond End of Year Book Value End of Year Fair Market Value
Aetna Inc New 466,829 466,829
Allied World Assurance Co Holdings 335,626 335,626
Apple Inc 246,408 246,408
Ares Cap Corp 184,182 184,182
Avnet Inc Sr Unsecd 507,617 507,617
Bank of America Corp 493,165 493,165
Capital One Bk Usa Natl Assn 299,475 299,475
CDW LLC / CDW FIN Corp 411,185 411,185
CDW LLC / CDW FIN Corp 193,988 193,988
Cigna Corp New 289,896 289,896
Citigroup Inc 339,500 339,500
Crane Co 495,640 495,640
CSX Corp 317,353 317,353
Duke Energy Corp New 462,090 462,090
Goldman Sachs Group Inc 427,046 427,046
JPMorgan Chase & Co 547,877 547,877
JPMorgan Chase & Co 291,981 291,981
Mcdonald's Corp 389,336 389,336
Metlife Inc 483,550 483,550
Midcap Financial Invest 188,498 188,498
M&T Bank Corporation 414,885 414,885
Norfolk Southern Corp 372,352 372,352
Starbucks Corp 234,733 234,733
Wells Fargo & Co New Jr Sub Dep 735,338 735,338

TY 2022 InvestmentsCorpStockSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Name of Stock End of Year Book Value End of Year Fair Market Value
FVC Bancorp 5,725 5,725
Abbott Labs 767,871 767,871
Abbvie Inc 269,885 269,885
Accenture PLC SHS 392,788 392,788
Alphabet Inc 783,129 783,129
American Express Co 643,156 643,156
Apple Inc 227,897 227,897
Ares Cap Corp 230,506 230,506
Ares Management 187,868 187,868
Asbury Automotive Group 870,438 870,438
Autozone Inc 892,757 892,757
BAE SYS PLC SPN ADR 351,110 351,110
Bank of America Corp 774,412 774,412
Bank of America Corp 406,640 406,640
Bankinter SA 174,125 174,125
Berkshire Hathaway Inc Del 902,606 902,606
Blackstone Group Inc 572,005 572,005
Capital One Financial Corp 268,290 268,290
Carlsberg AS Sponsoredad 304,485 304,485
CDW Corp 948,796 948,796
Chesapeake Utils Corp 539,137 539,137
Chevron Corp 874,296 874,296
Cigna Corp 157,387 157,387
Citigroup Inc 267,696 267,696
Coca Cola Com 144,586 144,586
Daito TR Construction Co 130,892 130,892
Denbury Inc Reg SHS 537,261 537,261
Devon Energy Corp New 255,143 255,143
Diamondback Energy Inc 294,624 294,624
Dominos Pizza Inc 426,765 426,765
Duke Energy Corp 204,429 204,429
Equinor ASA 184,565 184,565
Ferguson PLC 294,951 294,951
First Advantage Corp 770,588 770,588
Element Solutions Inc 832,847 832,847
Evolution Gaming Group 313,022 313,022
Ferguson PLC 822,512 822,512
Fifth Third Bancorp 261,261 261,261
First Intst Bancsystem Inc 766,314 766,314
First Intst Bancsystem Inc 177,790 177,790
Flutter Entmt PLC 394,516 394,516
Fox Corp Reg SHS Cl A 271,234 271,234
Gates Indl Corp Plc 645,327 645,327
Grupo Financiero Banorte S A B 248,266 248,266
Home Depot Inc 744,798 744,798
Home Depot Inc 308,911 308,911
Hubbell Inc 207,692 207,692
Intuit INC Com 223,412 223,412
Invesco Oppenheimer Developing 823,223 823,223
Invesco S&P 500 Equal Weight 1,324,784 1,324,784
iShares MBS ETF 1,820,033 1,820,033
iShares Short Treas Bd Etf 3,246,817 3,246,817
iShares TR Ishares 1-5 401,798 401,798
iShares TR Ishares 5-10 1,856,675 1,856,675
Johnson & Johnson 307,371 307,371
JP Morgan Chase & Company 918,987 918,987
JP Morgan Chase & Company 416,339 416,339
Kb Finl Group Inc 164,344 164,344
Keycorp New 394,232 394,232
L3 Harris Technologies Inc 664,190 664,190
Lamar Advertising Co New 107,144 107,144
Leslies Inc 281,270 281,270
Marfri Global Foods 40,326 40,326
Mcdonald's Corp 585,300 585,300
Metlife Inc 287,092 287,092
Microsoft Corp 641,998 641,998
Microsoft Corp 319,680 319,680
Morgan Stanley 267,973 267,973
Netapp Inc 55,495 55,495
New World FD CL F-3 717,929 717,929
Nextera Energy Inc 542,146 542,146
Nextera Energy Inc 361,302 361,302
Nicolet Bankshare Inc 765,425 765,425
Oaktree Capital Group LLC 209,087 209,087
Oaktree Capital Group LLC 106,850 106,850
Performance Food Group 1,056,158 1,056,158
Pfizer Inc 150,851 150,851
Public Storage 599,019 599,019
Publicis Groupe 439,409 439,409
Regal Rexnord Corp 562,826 562,826
Reliance Steel & Aluminum Co 368,238 368,238
Salmar Asa 108,606 108,606
The Allstate Group 433,514 433,514
TJX COS Inc New 743,862 743,862
Union Pac Corp 782,932 782,932
Unitedhealth Group Inc 779,895 779,895
Unitedhealth Group Inc 313,867 313,867
Vanguard Dividend Appreciation 3,646,526 3,646,526
Vanguard FTSE Developing MKT Fund 1,180,784 1,180,784
Vanguard Intermediate-Term Corp 1,986,271 1,986,271
Vanguard Mid-Cap ETF 1,121,974 1,121,974
Vanguard S&P 500 ETF 3,671,152 3,671,152
Vanguard Short-Term Corporate 1,585,381 1,585,381
Vanguard Short-Term Corporate 2,223,295 2,223,295
Victory Trivalent Intl 2,735,623 2,735,623
Wells Fargo & Co New 148,667 148,667
Wisdomtree Intl Large Cap 1,137,659 1,137,659
Zurn Elkay Water 93,610 93,610
Zurn Wtr Solutions Corp 408,872 408,872

TY 2022 InvestmentsGovtObligationsSch
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
US Government Securities - End of Year Book Value:

5,159,190
US Government Securities - End of Year Fair Market Value:

5,159,190
State & Local Government Securities - End of Year Book Value:


0
State & Local Government Securities - End of Year Fair Market Value:


0


TY 2022 InvestmentsOtherSchedule2
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
Note Receivable FMV 14,300,076 14,300,076

TY 2022 LandEtcSchedule2
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
Podium 609 426 183  
File cabinets 1,774 887 887  
2016 cabinets 2,568 2,384 184  
2016 conf chairs 2,192 2,036 156  
2016 furniture 1,069 993 76  
2016 office chairs 2,134 1,981 153  
2016 office furniture 4,248 3,944 304  
2016 office furniture 1,477 1,372 105  
2017 desk 649 510 139  
2017 desks 2,901 2,441 460  
2017 furniture 1,102 865 237  
2017 laptop/monitor 106 106 0  
2018 laptop 1,201 919 282  
2018 laptop/monitor 609 548 61  
2018 laptop/monitor 946 851 95  
2018 laptop/monitor 1,021 919 102  
2019 copier 17,067 11,946 5,121  
2019 copier 7,679 5,376 2,303  
2019 laptop 1,596 1,117 479  
2019 laptop 1,334 934 400  
2019 laptop 1,827 1,210 617  
2019 laptop 1,625 1,135 490  
2019 laptops 13,083 9,158 3,925  
2019 laptops/docks 4,171 2,922 1,249  
2019 server/rack 7,530 4,970 2,560  
2019 Telecom/wiring 34,227 24,385 9,842  
2020 conf tv 793 397 396  
2020 furniture 6,932 3,466 3,466  
2020 furniture 32,904 10,282 22,622  
2020 laptop 1,354 677 677  
2020 laptop 1,546 773 773  
2020 laptop 1,254 627 627  
2020 laptop 756 378 378  
2020 laptop/dock 1,582 791 791  
2020 laptop/docks 2,305 1,153 1,152  
2020 laptop/docks 3,836 1,918 1,918  
2020 laptops 6,184 4,329 1,855  
2020 network equip 2,417 1,209 1,208  
2020 server 5,816 2,908 2,908  
Leasehold Improvements 8,886 1,920 6,966  
Trial laptop 906 272 634  
2021 laptop 2,011 603 1,408  
2021 laptop 1,375 413 962  
2021 laptops 1,105 332 773  
2021 laptops 2,075 623 1,452  
2021 laptops 923 277 646  
2021 laptops 1,571 471 1,100  
2021 laptops 1,056 317 739  
2021 laptops 1,388 416 972  
Furniture 5,917 1,775 4,142  
Desks/cabinets 2,842 609 2,233  
Chairs 2,700 579 2,121  
Desks 3,182 682 2,500  
2020 laptop/dock 1,414 707 707  
2021 laptops 2,219 666 1,553  
2021 furniture 852 256 596  
Office furniture 85,551 50,459 35,092  
Office furniture 8,795 4,397 4,398  
Conf room TV 2,368 1,184 1,184  
Furniture 637 228 409  
Blinds 5,055 2,518 2,537  
Carpeting 800 400 400  
Standing desks 10,363 740 9,623  
2022 laptop 1,863 186 1,677  
2022 laptops 2,321 232 2,089  
2022 laptop 1,838 184 1,654  
2022 laptops 2,321 232 2,089  
2022 laptop 1,160 116 1,044  
2022 laptop 1,160 116 1,044  
2022 laptop 1,367 137 1,230  
2022 laptops 3,009 301 2,708  
2022 tablets 1,347 135 1,212  
2022 tablets 1,343 134 1,209  
2022 laptop 1,875 188 1,687  
2022 desks 555 56 499  
2022 copier 6,772 677 6,095  


TY 2022 LegalFeesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Northwestern University 832,347 0 832,347 0
University of Mississippi 249,930 0 249,930 0
Jenner & Block 35,863 0 35,863 0
James C. Johnson 27,297 0 27,297 0
Other Misc. Legal 2,939 0 2,939 0
Seyfarth Shaw 1,563 0 1,563 0


TY 2022 OtherAssetsSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
Interest Receivable 287,545 259,364 259,364
Other Receivables 94,449 0 0
Due to Related Party 3,482 1,330 1,330
ROU Assets 0 1,629,170 1,629,170


TY 2022 OtherDecreasesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Description Amount
Unrealized Loss on Investments 13,432,196
Loss on Uncollectible Pledges 10,000
Loss on write-down of note receivable 23,070,088


TY 2022 OtherExpensesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Project Expense 6,856 0 0 6,856
Supplies 33,961 0 0 37,614
Postage & Delivery 17,054 0 0 17,148
Miscellaneous 58,603 0 0 58,729
Litigation Expense 937,155 0 937,155 0
Computer Maintenance 61,820 0 0 64,890
Dues & Subscriptions 139,337 0 0 141,191
Books & Publications 30 0 0 30
Office Expense 79,826 0 0 53,118
Training 11,307 0 0 10,167
Payroll Processing 10,941 0 0 10,941
Trust Fees 4,509 0 0 4,509
Client Expenses 5,210 0 0 5,278
Temporary Help 73,868 0 0 73,868
HR & Recruiting 15,380 0 0 15,836
Leasehold Expense 1,920 0 0 1,920
Insurance Expense 94,381 0 0 94,381


TY 2022 OtherIncomeSchedule2
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
Case Settlements 2,391,646   2,391,646
Excise Tax Provision 186,708   0
Publicly Traded Partnership 24,377 22,471 24,377


TY 2022 OtherLiabilitiesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Description Beginning of Year - Book Value End of Year - Book Value
Excise Tax 264,623 39,074
Deferred Office Lease Expense 125,810 0
Lease Liability 0 1,817,427


TY 2022 OtherProfessionalFeesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
TSR - CLIO Training 150 0 0 150
Alliance for Justice 1,000 0 0 1,000
Andrea McNaughton 625 0 0 625
Audio Visual Systems 2,472 0 0 2,472
Beti Films 5,910 0 0 5,910
Misc. Other 983 0 0 983
Investment Consulting 414,490 414,490 414,490 0
Custodial Fees 37,559 37,559 37,559 0
Carey Forward 24,000 0 0 24,000
Chelsea Rodriguez 10,000 0 0 5,000
Perception Strategy 4,287 0 0 4,287
Pinnacle Human Resources 1,500 0 0 1,500
The Em Collective 2,500 0 0 2,500


TY 2022 TaxesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Excise Tax Provision 57,602 0 0 0