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
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
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$102,353,661J 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) 518,485
2 Check right arrow.............
3 Interest on savings and temporary cash investments 337,475 337,475 337,475
4 Dividends and interest from securities... 2,388,486 2,388,486 2,388,486
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 2,359,075
b Gross sales price for all assets on line 6a 20,921,665
7 Capital gain net income (from Part IV, line 2)... 2,359,075
8 Net short-term capital gain......... 112,170
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
1,627,784 23,307 1,627,784
12 Total. Add lines 1 through 11........ 7,231,305 5,108,343 4,465,915
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 525,186 0 0 525,186
14 Other employee salaries and wages...... 4,208,530 0 0 4,208,001
15 Pension plans, employee benefits....... 1,159,103 0 0 1,268,062
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
822,585 0 822,585 0
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
35,235 0 0 35,235
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
609,232 471,035 471,035 138,197
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
119,075 0 0 0
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
58,199 0 0
20 Occupancy.............. 503,508 0 0 503,130
21 Travel, conferences, and meetings....... 201,715 0 0 207,111
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,085,242 0 530,596 588,269
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 9,327,610 471,035 1,824,216 7,473,191
25 Contributions, gifts, grants paid....... 747,066 747,066
26 Total expenses and disbursements. Add lines 24 and 25 10,074,676 471,035 1,824,216 8,220,257
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -2,843,371
b Net investment income (if negative, enter -0-) 4,637,308
c Adjusted net income (if negative, enter -0-)... 2,641,699
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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............. 183,144 126,843 126,843
2 Savings and temporary cash investments......... 2,216,037 1,819,045 1,819,045
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................. 1,380,000 775,000 775,000
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.......... 65,792 73,497 73,497
10a Investments—U.S. and state government obligations (attach schedule) 5,159,190 Click to see attachment
List of Attached Documents:
// Content
5,273,322 		5,273,322
b Investments—corporate stock (attach schedule)....... 65,181,512 Click to see attachment
List of Attached Documents:
// Content
70,021,941 		70,021,941
c Investments—corporate bonds (attach schedule)....... 9,128,550 Click to see attachment
List of Attached Documents:
// Content
8,114,151 		8,114,151
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).......... 14,300,076 Click to see attachment
List of Attached Documents:
// Content
14,300,076 		14,300,076
14 Land, buildings, and equipment: basis right arrow368,538
Less: accumulated depreciation (attach schedule) right arrow212,383 176,565 Click to see attachment
List of Attached Documents:
// Content
156,155 		156,155
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
1,889,864 		Click to see attachment
List of Attached Documents:
// Content
1,693,631 		Click to see attachment
List of Attached Documents:
// Content
1,693,631
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 99,680,730 102,353,661 102,353,661
Liabilities 17 Accounts payable and accrued expenses.......... 576,012 465,505
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
1,856,501 		Click to see attachment
List of Attached Documents:
// Content
1,501,538
23 Total liabilities (add lines 17 through 22)......... 2,432,513 1,967,043
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........... 95,203,158 99,369,383
25 Net assets with donor restrictions............ 2,045,059 1,017,235
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)..... 97,248,217 100,386,618
30 Total liabilities and net assets/fund balances (see instructions). 99,680,730 102,353,661
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
97,248,217
2
Enter amount from Part I, line 27a .....................
2
-2,843,371
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
5,981,772
4
Add lines 1, 2, and 3 ..........................
4
100,386,618
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
100,386,618
Form 990-PF (2023)
Form 990-PF (2023)
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 17,544,126   15,297,221 2,246,905
b 3,377,539   3,265,369 112,170
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       2,246,905
b       112,170
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 2,359,075
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 3 112,170
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 64,459
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 64,459
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 64,459
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 99,301
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 99,301
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 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 34,842
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow34,842 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
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 2023 or the taxable year beginning in 2023? 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
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 2023, 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
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
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 2023? .............
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
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 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
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 Dir/Chairman/President (until 8/14/23)
1.00 		0 0 0
9333 N Milwaukee Avenue
Niles,IL60714
Amir Ali Exec Dir/President (as of 8/14/23)
40.00 		233,889 23,405 0
501 H Street NE Suite 275
Washington,DC20002
Robert Cordova Vice Chairman/Director
1.00 		0 0 0
9333 N Milwaukee Avenue
Niles,IL60714
Kristin Anderson Secretary (as of 8/14/23)
40.00 		172,529 10,944 0
501 H Street NE Suite 275
Washington,DC20002
MaryLou Bane Treasurer/Director of Finance
38.00 		118,768 11,993 0
9333 N Milwaukee Avenue
Niles,IL60714
David J Bradford Director (as of 12/31/23)
1.00 		0 0 0
353 N Clark Street
Chicago,IL60654
Joseph Margulies Director
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 		186,692 15,030 0
4400 S Carrollton Ave
New Orleans,LA70119
Amy Breihan Co-Director of STL O
40.00 		169,231 16,939 0
906 Olive Street Suite 420
St Louis,MO63101
Emily Washington Deputy Director NOLA
40.00 		167,692 16,785 0
4400 S Carrollton
New Orleans,LA70119
Megan Crane Co-Director of STL O
40.00 		162,692 11,303 0
906 Olive Street Suite 420
St Louis,MO63101
Devi Rao Director of DC Offic
40.00 		153,692 15,387 0
501 H Street NE
Washington,DC20002
Total number of other employees paid over $50,000...................right arrow 33
Form 990-PF (2023)
Form 990-PF (2023)
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 437,365
180 N Stetson Avenue Suite 5500
Chicago,IL60601
Raben Group Comm Srvcs/Develop. Consulting 100,000
1341 G Street NW 5th Floor
Washington,DC20005
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 230 cases. 7,766,321
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 (2023)
Form 990-PF (2023)
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
80,339,414
b
Average of monthly cash balances.......................
1b
2,353,044
c
Fair market value of all other assets (see instructions)................
1c
14,300,076
d
Total (add lines 1a, b, and c).........................
1d
96,992,534
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
96,992,534
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,454,888
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
95,537,646
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
4,776,882
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
8,220,257
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
33,770
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
8,254,027
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$  
a Applied to 2022, 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 2023 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2023.    
(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 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		 
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 2018 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
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 2023, 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) 2023 (b) 2022 (c) 2021 (d) 2020
2,641,699 2,002,012 3,775,772 4,716,869 13,136,352
b 85% (0.85) of line 2a ......... 2,245,444 1,701,710 3,209,406 4,009,339 11,165,899
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		8,254,027 8,203,380 8,956,523 6,016,793 31,430,723
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		747,066 826,970 609,636 444,833 2,628,505
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		7,506,961 7,376,410 8,346,887 5,571,960 28,802,218
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 .. 		3,184,588 3,327,378 4,135,124 4,134,045 14,781,135
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 (2023)
Form 990-PF (2023)
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 747,066
Total .................................right arrow 3a 747,066
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
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         1,603,407
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 337,475  
4 Dividends and interest from securities ....     14 2,388,486  
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 2,359,075  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aPublicly Traded Partnership 		900099 1,072 14 23,305  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 1,072 5,108,341 1,603,407
13Total. Add line 12, columns (b), (d), and (e)..................
13
6,712,820
(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 (2023)
Form 990-PF (2023)
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 (2023)
Additional Data


Software ID:  
Software Version:  


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
2023
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) (2023)
Schedule B (Form 990) (2023) 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
Just Trust
 
1828 L Street NW
 
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
2
Harvard University Law
 
1563 Massachusetts Avenue
 
Cambridge, MA02138

$ 112,500


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
Yale Law
 
127 Wall St
 
New Haven, CT06511

$ 100,000


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

$ 87,067


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
5
University of Pennsylvania
 
3501 Sansom St
 
Philadelphia, PA19104

$ 56,850


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
6
Greater Washington
 
1325 G St NW 480
 
Washington, DC20005

$ 5,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
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) (2023)
Schedule B (Form 990) (2023)
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) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 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 35,235 0 0 35,235

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TY 2023 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 2019-01-01 609 548   0 % 0 0 0  
File cabinets 2019-01-01 1,774 1,141   0 % 0 0 0  
2017 desk 2017-01-01 648 602   0 % 0 0 0  
2017 desks 2017-01-01 2,901 2,694   0 % 0 0 0  
2017 furniture 2017-01-01 1,102 1,023   0 % 0 0 0  
2019 copier 2019-01-01 17,067 15,359   0 % 0 0 0  
2019 copier 2019-01-01 7,679 6,912   0 % 0 0 0  
2019 laptop 2019-01-01 1,596 1,436   0 % 0 0 0  
2019 laptop 2019-01-01 1,334 1,201   0 % 0 0 0  
2019 laptop 2019-01-01 1,827 1,576   0 % 0 0 0  
2019 laptop 2019-01-01 1,625 1,460   0 % 0 0 0  
2019 laptops 2019-01-01 13,083 11,775   0 % 0 0 0  
2019 laptops/docks 2019-01-01 4,171 3,756   0 % 0 0 0  
2019 server/rack 2019-01-01 7,530 6,476   0 % 0 0 0  
2019 Telecom/wiring 2019-01-01 34,227 31,230   0 % 0 0 0  
2020 conf tv 2020-01-01 793 555   0 % 0 0 0  
2020 furniture 2020-01-01 6,932 4,852   0 % 0 0 0  
2020 furniture 2020-01-01 32,904 14,395   0 % 0 0 0  
2020 laptop 2020-01-01 1,354 948   0 % 0 0 0  
2020 laptop 2020-01-01 1,546 1,082   0 % 0 0 0  
2020 laptop 2020-01-01 1,254 872   0 % 0 0 0  
2020 laptop 2020-01-01 756 516   0 % 0 0 0  
2020 laptop/dock 2020-01-01 1,582 1,108   0 % 0 0 0  
2020 laptop/docks 2020-01-01 2,305 1,614   0 % 0 0 0  
2020 laptop/docks 2020-01-01 3,836 2,685   0 % 0 0 0  
2020 laptops 2020-01-01 6,184 5,566   0 % 0 0 0  
2020 network equip 2020-01-01 2,417 1,692   0 % 0 0 0  
2020 server 2020-01-01 5,816 4,071   0 % 0 0 0  
Trial laptop 2021-01-01 905 453   0 % 0 0 0  
2021 laptop 2021-01-01 2,011 1,005   0 % 0 0 0  
2021 laptop 2021-01-01 1,375 727   0 % 0 0 0  
2021 laptops 2021-01-01 1,105 553   0 % 0 0 0  
2021 laptops 2021-01-01 2,075 1,038   0 % 0 0 0  
2021 laptops 2021-01-01 923 461   0 % 0 0 0  
2021 laptops 2021-01-01 1,571 746   0 % 0 0 0  
2021 laptops 2021-01-01 1,056 528   0 % 0 0 0  
2021 laptops 2021-01-01 1,388 694   0 % 0 0 0  
Furniture 2021-01-01 5,917 2,959   0 % 0 0 0  
Desks/cabinets 2021-01-01 2,842 1,015   0 % 0 0 0  
Chairs 2021-01-01 2,700 964   0 % 0 0 0  
Desks 2021-01-01 3,182 1,137   0 % 0 0 0  
2020 laptop/dock 2021-01-01 1,414 990   0 % 0 0 0  
2021 laptops 2021-01-01 2,219 1,110   0 % 0 0 0  
2021 furniture 2021-01-01 852 426   0 % 0 0 0  
Office furniture 2022-01-01 58,724 37,751   0 % 0 0 0  
Office furniture 2022-01-01 8,795 5,654   0 % 0 0 0  
Conf room TV 2022-01-01 2,368 1,658   0 % 0 0 0  
Furniture 2022-01-01 637 319   0 % 0 0 0  
Blinds 2022-01-01 5,055 3,499   0 % 0 0 0  
Carpeting 2022-01-01 800 560   0 % 0 0 0  
Standing desks 2022-01-01 10,363 2,221   0 % 0 0 0  
2022 laptop 2022-01-01 1,863 559   0 % 0 0 0  
2022 laptops 2022-01-01 2,321 696   0 % 0 0 0  
2022 laptop 2022-01-01 1,838 551   0 % 0 0 0  
2022 laptops 2022-01-01 2,321 696   0 % 0 0 0  
2022 laptop 2022-01-01 1,160 348   0 % 0 0 0  
2022 laptop 2022-01-01 1,160 348   0 % 0 0 0  
2022 laptop 2022-01-01 1,367 410   0 % 0 0 0  
2022 laptops 2022-01-01 3,009 903   0 % 0 0 0  
2022 tablets 2022-01-01 1,347 404   0 % 0 0 0  
2022 tablets 2022-01-01 1,343 403   0 % 0 0 0  
2022 laptop 2022-01-01 1,875 563   0 % 0 0 0  
2022 desks 2022-01-01 555 167   0 % 0 0 0  
2022 copier 2022-01-01 6,772 1,354   0 % 0 0 0  
2023 Dell laptop 2023-01-01 2,027 203   0 % 0 0 0  
2023 laptop 2023-01-01 1,876 188   0 % 0 0 0  
2023 laptop 2023-01-01 1,120 112   0 % 0 0 0  
2023 laptop 2023-01-01 1,927 193   0 % 0 0 0  
2023 laptop 2023-01-01 1,509 151   0 % 0 0 0  
2023 laptop 2023-01-01 1,120 112   0 % 0 0 0  
2023 laptops 2023-01-01 3,206 321   0 % 0 0 0  
2023 laptops 2023-01-01 1,120 112   0 % 0 0 0  
2023 Lenovo 2023-01-01 9,590 959   0 % 0 0 0  
2023 copier 2023-01-01 8,765 876   0 % 0 0 0  
2023 laptop 2023-01-01 1,501 149   0 % 0 0 0  
Leasehold Improvement 2023-01-01 24,717 7,992   0 % 0 0 0  

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TY 2023 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 		2023-01-31 747,066 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. 747,066 None.   2023-12-31  

TY 2023 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 471,898 471,898
Allied World Assurance Co Holdings 340,848 340,848
Apple Inc 256,923 256,923
Ares Cap Corp 191,362 191,362
Avnet Inc Sr Unsecd 516,642 516,642
Bank of America Corp 497,665 497,665
CDW LLC / CDW FIN Corp 193,393 193,393
CDW LLC / CDW FIN Corp 442,755 442,755
Cigna Corp New 297,411 297,411
Citigroup Inc 345,454 345,454
CSX Corp 320,964 320,964
Duke Energy Corp New 472,950 472,950
Goldman Sachs Group Inc 439,763 439,763
JPMorgan Chase & Co 548,906 548,906
JPMorgan Chase & Co 298,296 298,296
Mcdonald's Corp 393,232 393,232
Metlife Inc 515,660 515,660
Midcap Financial Invest 194,178 194,178
Norfolk Southern Corp 382,376 382,376
Starbucks Corp 240,665 240,665
Wells Fargo & Co New Jr Sub Dep 752,810 752,810

TY 2023 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 5,381 5,381
Abbott Labs 697,734 697,734
Abbvie Inc 258,800 258,800
Alphabet Inc 940,253 940,253
American Express Co 862,139 862,139
Apple Inc 372,546 372,546
Ares Cap Corp 249,974 249,974
Ares Management 326,435 326,435
Asbury Automotive Group 886,832 886,832
Autozone Inc 1,078,199 1,078,199
BAE SYS PLC SPN ADR 481,682 481,682
Bank of America Corp 1,054,140 1,054,140
Bank of America Corp 421,940 421,940
Bankinter SA 334,747 334,747
Berkshire Hathaway Inc Del 944,792 944,792
Blackstone Group Inc 807,384 807,384
Capital One Financial Corp 274,997 274,997
Carlsberg AS Sponsoredad 398,473 398,473
CDW Corp 1,115,459 1,115,459
Chesapeake Utils Corp 874,194 874,194
Chevron Corp 768,920 768,920
Coca Cola Com 133,948 133,948
Daito TR Construction Co 149,884 149,884
Devon Energy Corp New 320,951 320,951
Duke Energy Corp 213,256 213,256
Equinor ASA 163,073 163,073
Ferguson PLC 236,511 236,511
First Advantage Corp 889,743 889,743
Element Solutions Inc 842,713 842,713
Evolution Gaming Group 456,982 456,982
Ferguson PLC 1,014,583 1,014,583
First Intst Bancsystem Inc 141,450 141,450
First Intst Bancsystem Inc 727,760 727,760
Flutter Entmt PLC 275,990 275,990
Gates Indl Corp Plc 688,084 688,084
Grupo Financiero Banorte S A B 526,050 526,050
Home Depot Inc 740,924 740,924
Hubbell Inc 354,915 354,915
Intuit INC Com 431,896 431,896
Invesco Oppenheimer Developing 909,407 909,407
Invesco S&P 500 Equal Weight 1,480,006 1,480,006
iShares MBS ETF 1,648,093 1,648,093
iShares Short Treas Bd Etf 5,055,848 5,055,848
iShares TR Ishares 1-5 413,533 413,533
iShares TR Ishares 5-10 1,745,432 1,745,432
JP Morgan Chase & Company 1,056,831 1,056,831
JP Morgan Chase & Company 425,588 425,588
Kb Finl Group Inc 328,478 328,478
Keycorp New 380,180 380,180
Lamar Advertising Co New 120,628 120,628
Mcdonald's Corp 596,282 596,282
Microsoft Corp 501,261 501,261
Microsoft Corp 745,687 745,687
Morgan Stanley 267,334 267,334
New World FD CL F-3 810,548 810,548
Nextera Energy Inc 393,899 393,899
Nextera Energy Inc 383,587 383,587
Nicolet Bankshare Inc 701,625 701,625
Oaktree Capital Group LLC 211,629 211,629
Oaktree Capital Group LLC 106,350 106,350
Performance Food Group 1,259,222 1,259,222
Public Storage 648,401 648,401
Publicis Groupe 522,127 522,127
Regal Rexnord Corp 657,949 657,949
Reliance Steel & Aluminum Co 273,247 273,247
TJX COS Inc New 686,595 686,595
Union Pac Corp 863,109 863,109
Unitedhealth Group Inc 350,629 350,629
Unitedhealth Group Inc 815,502 815,502
Vanguard Dividend Appreciation 2,478,298 2,478,298
Vanguard FTSE Developing MKT Fund 1,347,619 1,347,619
Vanguard Mid-Cap ETF 1,280,683 1,280,683
Vanguard S&P 500 ETF 2,906,467 2,906,467
Vanguard Short-Term Corporate 1,428,250 1,428,250
Vanguard Short-Term Corporate 1,841,303 1,841,303
Victory Trivalent Intl 2,193,262 2,193,262
Wells Fargo & Co New 161,732 161,732
Aegeas Sponsored ADR 180,638 180,638
Broadcom Inc 338,224 338,224
Conocophillips 583,484 583,484
Exxon Mobil Corp 469,382 469,382
GSK PLC SHS 187,038 187,038
Hershey Company 631,845 631,845
Lenovo Group Ltd 360,393 360,393
M D C Holdings Inc 449,238 449,238
Merck and Co Inc 218,585 218,585
Metso OYJ 172,791 172,791
Open Text Corp 260,608 260,608
Rexel SA 205,248 205,248
Watsco Inc 120,400 120,400
Vanguard Bond Index 4,327,722 4,327,722
Vanguard Scottsdale 1,878,462 1,878,462
Taiwan S Manufacturing ADR 177,528 177,528

TY 2023 InvestmentsGovtObligationsSch
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
US Government Securities - End of Year Book Value:

5,273,322
US Government Securities - End of Year Fair Market Value:

5,273,322
State & Local Government Securities - End of Year Book Value:


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


0


TY 2023 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 2023 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 609 548 61  
File cabinets 1,774 1,141 633  
2017 desk 648 602 46  
2017 desks 2,901 2,694 207  
2017 furniture 1,102 1,023 79  
2019 copier 17,067 15,359 1,708  
2019 copier 7,679 6,912 767  
2019 laptop 1,596 1,436 160  
2019 laptop 1,334 1,201 133  
2019 laptop 1,827 1,576 251  
2019 laptop 1,625 1,460 165  
2019 laptops 13,083 11,775 1,308  
2019 laptops/docks 4,171 3,756 415  
2019 server/rack 7,530 6,476 1,054  
2019 Telecom/wiring 34,227 31,230 2,997  
2020 conf tv 793 555 238  
2020 furniture 6,932 4,852 2,080  
2020 furniture 32,904 14,395 18,509  
2020 laptop 1,354 948 406  
2020 laptop 1,546 1,082 464  
2020 laptop 1,254 872 382  
2020 laptop 756 516 240  
2020 laptop/dock 1,582 1,108 474  
2020 laptop/docks 2,305 1,614 691  
2020 laptop/docks 3,836 2,685 1,151  
2020 laptops 6,184 5,566 618  
2020 network equip 2,417 1,692 725  
2020 server 5,816 4,071 1,745  
Trial laptop 905 453 452  
2021 laptop 2,011 1,005 1,006  
2021 laptop 1,375 727 648  
2021 laptops 1,105 553 552  
2021 laptops 2,075 1,038 1,037  
2021 laptops 923 461 462  
2021 laptops 1,571 746 825  
2021 laptops 1,056 528 528  
2021 laptops 1,388 694 694  
Furniture 5,917 2,959 2,958  
Desks/cabinets 2,842 1,015 1,827  
Chairs 2,700 964 1,736  
Desks 3,182 1,137 2,045  
2020 laptop/dock 1,414 990 424  
2021 laptops 2,219 1,110 1,109  
2021 furniture 852 426 426  
Office furniture 58,724 37,751 20,973  
Office furniture 8,795 5,654 3,141  
Conf room TV 2,368 1,658 710  
Furniture 637 319 318  
Blinds 5,055 3,499 1,556  
Carpeting 800 560 240  
Standing desks 10,363 2,221 8,142  
2022 laptop 1,863 559 1,304  
2022 laptops 2,321 696 1,625  
2022 laptop 1,838 551 1,287  
2022 laptops 2,321 696 1,625  
2022 laptop 1,160 348 812  
2022 laptop 1,160 348 812  
2022 laptop 1,367 410 957  
2022 laptops 3,009 903 2,106  
2022 tablets 1,347 404 943  
2022 tablets 1,343 403 940  
2022 laptop 1,875 563 1,312  
2022 desks 555 167 388  
2022 copier 6,772 1,354 5,418  
2023 Dell laptop 2,027 203 1,824  
2023 laptop 1,876 188 1,688  
2023 laptop 1,120 112 1,008  
2023 laptop 1,927 193 1,734  
2023 laptop 1,509 151 1,358  
2023 laptop 1,120 112 1,008  
2023 laptops 3,206 321 2,885  
2023 laptops 1,120 112 1,008  
2023 Lenovo 9,590 959 8,631  
2023 copier 8,765 876 7,889  
2023 laptop 1,501 149 1,352  
Leasehold Improvement 24,717 7,992 16,725  


TY 2023 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 540,645 0 540,645 0
University of Mississippi 250,000 0 250,000 0
Jenner & Block 1,107 0 1,107 0
James C. Johnson 23,949 0 23,949 0
Other Misc. Legal 3,056 0 3,056 0
Seyfarth Shaw 3,828 0 3,828 0


TY 2023 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 259,364 323,496 323,496
Due to Related Party 1,330 15,711 15,711
ROU Assets 1,629,170 1,254,424 1,254,424
Other Receivable 0 100,000 100,000


TY 2023 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 1,000 0 0 1,000
Supplies 28,599 0 0 29,264
Postage & Delivery 15,115 0 0 15,301
Miscellaneous 14,377 0 0 13,986
Litigation Expense 530,596 0 530,596 0
Computer Maintenance 83,210 0 0 83,210
Dues & Subscriptions 132,699 0 0 142,606
Office Expense 120,864 0 0 143,879
Training 13,712 0 0 15,422
Payroll Processing 9,167 0 0 9,167
Trust Fees 5,647 0 0 5,647
Client Expenses 3,638 0 0 2,169
Temporary Help 7,200 0 0 7,200
HR & Recruiting 16,377 0 0 16,377
Leasehold Expense 4,407 0 0 4,407
Insurance Expense 98,634 0 0 98,634


TY 2023 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 1,603,407   1,603,407
Publicly Traded Partnership 24,377 23,307 24,377


TY 2023 OtherIncreasesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Description Amount
Unrealized Gain on Investments 5,981,772


TY 2023 OtherLiabilitiesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Description Beginning of Year - Book Value End of Year - Book Value
Excise Tax 39,074 80,149
Lease Liability 1,817,427 1,421,389


TY 2023 OtherProfessionalFeesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
Investment Consulting 437,365 437,365 437,365 0
Custodial Fees 33,670 33,670 33,670 0
Carey Forward 18,000 0 0 18,000
Raul Juarez 1,094 0 0 1,094
The Raben Group 42,000 0 0 42,000
Focus Fundraising 15,000 0 0 15,000
Aorta Inc 5,228 0 0 5,228
Nonprofit HR 26,875 0 0 26,875
LeaderFit, LLC 30,000 0 0 30,000


TY 2023 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 119,075 0 0 0