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
2024
Open to Public Inspection
For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024
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$91,970,924J 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) 1,323,614
2 Check right arrow.............
3 Interest on savings and temporary cash investments 116,349 116,349 116,349
4 Dividends and interest from securities... 2,571,221 2,571,221 2,571,221
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 3,223,283
b Gross sales price for all assets on line 6a 25,667,419
7 Capital gain net income (from Part IV, line 2)... 3,223,283
8 Net short-term capital gain......... 336,752
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
4,344,687 23,984 4,344,687
12 Total. Add lines 1 through 11........ 11,579,154 5,934,837 7,369,009
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 800,654 0 0 800,654
14 Other employee salaries and wages...... 4,259,144 0 0 4,209,722
15 Pension plans, employee benefits....... 1,168,712 0 0 1,170,097
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
855,126 0 855,126 0
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
47,435 0 0 47,435
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
791,324 517,184 0 274,140
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
115,366 0 0 0
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
52,949 0 0
20 Occupancy.............. 541,334 0 0 540,883
21 Travel, conferences, and meetings....... 227,513 0 0 226,895
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
1,242,088 0 566,151 655,478
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 10,101,645 517,184 1,421,277 7,925,304
25 Contributions, gifts, grants paid....... 550,761 550,761
26 Total expenses and disbursements. Add lines 24 and 25 10,652,406 517,184 1,421,277 8,476,065
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 926,748
b Net investment income (if negative, enter -0-) 5,417,653
c Adjusted net income (if negative, enter -0-)... 5,947,732
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2024)
Form 990-PF (2024)
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............. 126,843 130,947 130,947
2 Savings and temporary cash investments......... 1,819,045 3,328,828 3,328,828
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................. 775,000 465,000 465,000
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.......... 73,497 76,047 76,047
10a Investments—U.S. and state government obligations (attach schedule) 5,273,322 Click to see attachment
List of Attached Documents:
// Content
4,789,038 		4,789,038
b Investments—corporate stock (attach schedule)....... 70,021,941 Click to see attachment
List of Attached Documents:
// Content
76,333,963 		76,333,963
c Investments—corporate bonds (attach schedule)....... 8,114,151 Click to see attachment
List of Attached Documents:
// Content
5,486,427 		5,486,427
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 0 0
14 Land, buildings, and equipment: basis right arrow288,287
Less: accumulated depreciation (attach schedule) right arrow175,118 156,155 Click to see attachment
List of Attached Documents:
// Content
113,169 		113,169
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
1,693,631 		Click to see attachment
List of Attached Documents:
// Content
1,247,505 		Click to see attachment
List of Attached Documents:
// Content
1,247,505
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 102,353,661 91,970,924 91,970,924
Liabilities 17 Accounts payable and accrued expenses.......... 465,505 1,125,165
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
1,501,538 		Click to see attachment
List of Attached Documents:
// Content
1,159,521
23 Total liabilities (add lines 17 through 22)......... 1,967,043 2,284,686
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........... 99,369,383 88,891,388
25 Net assets with donor restrictions............ 1,017,235 794,850
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)..... 100,386,618 89,686,238
30 Total liabilities and net assets/fund balances (see instructions). 102,353,661 91,970,924
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
100,386,618
2
Enter amount from Part I, line 27a .....................
2
926,748
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
2,912,659
4
Add lines 1, 2, and 3 ..........................
4
104,226,025
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
14,539,787
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
89,686,238
Form 990-PF (2024)
Form 990-PF (2024)
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 - ST P    
b Publicly Traded Securities - LT 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 3,701,935   3,365,183 336,752
b 21,965,484   19,078,953 2,886,531
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       336,752
b       2,886,531
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 3,223,283
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 3 336,752
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 75,305
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 75,305
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 75,305
6 Credits/Payments:
a 2024 estimated tax payments and 2023 overpayment credited to 2024 6a 84,842
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 84,842
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 9,537
11 Enter the amount of line 10 to be: Credited to 2025 estimated taxright arrow9,537 Refundedright arrow 11 0
Form 990-PF (2024)
Form 990-PF (2024)
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
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
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 2024 or the taxable year beginning in 2024? 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 2024, 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 (2024)
Form 990-PF (2024)
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 2024? .............
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 2024, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2024?....................
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 2024 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 2024.) .....................
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 2024? ..
4b
 
No
Form 990-PF (2024)
Form 990-PF (2024)
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
Amir Ali Exec. Dir/President (until 8/5/24)
40.00 		294,804 16,515 0
501 H Street NE Suite 275
Washington,DC20002
David J Bradford Director/President (as of 8/5/24)
1.00 		0 0 0
1870 Loma Linda
Sarasota,FL34239
Robert Cordova Vice Chariman/Director
1.00 		0 0 0
419 S Fairfield Ave
Lombard,IL60148
Kristin Anderson Secretary
40.00 		179,815 17,982 0
501 H Street NE Suite 275
Washington,DC20002
Marylou Bane Treasurer/Director of Finance
38.00 		139,673 13,988 0
9333 N Milwaukee Ave
Niles,IL60714
Emily Washington Vice President/Legal Director
40.00 		186,362 18,636 0
4400 S Carrollton
New Orleans,LA70119
John R MacArthur Director/Chairman
1.00 		0 0 0
666 Broadway 11th Floor
New York,NY10012
Tanya Coke Director (as of 9/16/24)
1.00 		0 0 0
25 Trinity Place
Montclair,NJ07042
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 		190,362 15,229 0
4400 S Carrollton Ave
New Orleans,LA70119
Amy Breihan Co-Director of STL O
40.00 		171,135 17,114 0
906 Olive Street Suite 420
St Louis,MO63101
Megan Crane Co-Director of STL O
40.00 		167,269 16,047 0
906 Olive Street Suite 420
St Louis,MO63101
Devi Rao Director of DC Offic
40.00 		159,177 15,918 0
501 H Street NE
Washington,DC20002
Jonathan Manes Attorney
40.00 		136,971 13,697 0
160 E Grand Avenue
Chicago,IL60611
Total number of other employees paid over $50,000...................right arrow 31
Form 990-PF (2024)
Form 990-PF (2024)
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 479,389
180 N Stetson Avenue Suite 5500
Chicago,IL60601
Raben Group Comm Srvcs/Develop. Consulting 135,600
1341 G Street NW 5th Floor
Washington,DC20005
Enterprise Data Services Information Technology 105,021
PO Box 52504
Lafayette,LA70505
Focus Fundraising Development 80,350
4800 Western Avenue
Bethesda,MD20816
Leader Fit Human Resources/Recruitment 80,000
PO Box 6326
Washington,DC20015
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 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. 8,083,035
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 (2024)
Form 990-PF (2024)
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
86,116,458
b
Average of monthly cash balances.......................
1b
2,563,576
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
88,680,034
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
88,680,034
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,330,201
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
87,349,833
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
4,367,492
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 2024 from Part V, line 5 .......
2a
 
b
Income tax for 2024. (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
8,476,065
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
15,147
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
8,491,212
Form 990-PF (2024)
Form 990-PF (2024)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2023 		(c)
2023 		(d)
2024
1 Distributable amount for 2024 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2024:
a From 2019......  
b From 2020......  
c From 2021......  
d From 2022......  
e From 2023......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2024 from Part
XI, line 4: right arrow$  
a Applied to 2023, 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 2024 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2024.    
(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 2023. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2024. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2025 .......... 		 
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 2019 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2025.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2020....  
b Excess from 2021....  
c Excess from 2022....  
d Excess from 2023....  
e Excess from 2024....  
Form 990-PF (2024)
Form 990-PF (2024)
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 2024, 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) 2024 (b) 2023 (c) 2022 (d) 2021
4,367,492 2,641,699 2,002,012 3,775,772 12,786,975
b 85% (0.85) of line 2a ......... 3,712,368 2,245,444 1,701,710 3,209,406 10,868,929
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		8,491,212 8,254,027 8,203,380 8,956,523 33,905,142
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		550,761 747,066 826,970 609,636 2,734,433
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		7,940,451 7,506,961 7,376,410 8,346,887 31,170,709
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 .. 		2,911,661 3,184,588 3,327,378 4,135,124 13,558,751
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 if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
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 (2024)
Form 990-PF (2024)
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 550,761
Total .................................right arrow 3a 550,761
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2024)
Form 990-PF (2024)
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         4,320,309
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 116,349  
4 Dividends and interest from securities ....     14 2,571,221  
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 3,223,283  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aPublicly Traded Partnership 		900099 394 14 23,984  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 394 5,934,837 4,320,309
13Total. Add line 12, columns (b), (d), and (e)..................
13
10,255,540
(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 (2024)
Form 990-PF (2024)
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 Right Arrow
 Firm's EIN Right Arrow
Firm's address Right Arrow


 Phone no.
Form 990-PF (2024)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
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
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
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
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
Roderick and Solange MacArthur
Justice Center 		Employer identification number
36-4445595
Part I
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 MS Pretrial
 
1717 W Loop South Suite 1800
 
Houston, TX77027

$ 780,000


(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

$ 200,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
Equal Justice Works
 
1730 M Street NW Suite 800
 
Washington, DC20036

$ 136,050


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
4
Justice Catalyst
 
40 Rector Street
 
New York, NY10006

$ 70,660


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
5
Yale Law
 
127 Wall Street
 
New Haven, CT06511

$ 59,510


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
6
University of Pennsylvania
 
3501 Sansom Street
 
Philadelphia, PA19104

$ 55,000


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Name of organization
Roderick and Solange MacArthur
Justice Center 		Employer identification number
36-4445595
Part I
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
UCLA
 
385 Charles E Young Drive East
 
Los Angeles, CA90095

$ 13,750


(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.)
(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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
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.) $  
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) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2024 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 47,435 0 0 47,435

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

TY 2024 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
File cabinets 2019-01-01 1,774 1,394   0 % 0 0 0  
2020 conf tv 2020-01-01 793 713   0 % 0 0 0  
2020 furniture 2020-01-01 6,932 6,239   0 % 0 0 0  
2020 furniture 2020-01-01 32,904 18,508   0 % 0 0 0  
2020 laptop 2020-01-01 1,354 1,218   0 % 0 0 0  
2020 laptop 2020-01-01 1,546 1,392   0 % 0 0 0  
2020 laptop 2020-01-01 1,254 1,117   0 % 0 0 0  
2020 laptop 2020-01-01 756 654   0 % 0 0 0  
2020 laptop/dock 2020-01-01 1,582 1,424   0 % 0 0 0  
2020 laptop/docks 2020-01-01 2,305 2,075   0 % 0 0 0  
2020 laptop/docks 2020-01-01 3,836 3,453   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 2,176   0 % 0 0 0  
2020 server 2020-01-01 5,816 5,234   0 % 0 0 0  
Trial laptop 2021-01-01 905 634   0 % 0 0 0  
2021 laptop 2021-01-01 2,011 1,407   0 % 0 0 0  
2021 laptop 2021-01-01 1,375 1,100   0 % 0 0 0  
2021 laptops 2021-01-01 1,105 774   0 % 0 0 0  
2021 laptops 2021-01-01 2,075 1,453   0 % 0 0 0  
2021 laptops 2021-01-01 923 646   0 % 0 0 0  
2021 laptops 2021-01-01 1,571 963   0 % 0 0 0  
2021 laptops 2021-01-01 1,056 739   0 % 0 0 0  
2021 laptops 2021-01-01 1,388 971   0 % 0 0 0  
Furniture 2021-01-01 5,917 5,380   0 % 0 0 0  
Desks/cabinets 2021-01-01 2,842 1,421   0 % 0 0 0  
Chairs 2021-01-01 2,700 1,350   0 % 0 0 0  
Desks 2021-01-01 3,182 1,591   0 % 0 0 0  
2020 laptop/dock 2021-01-01 1,414 1,273   0 % 0 0 0  
2021 laptops 2021-01-01 2,219 1,554   0 % 0 0 0  
2021 furniture 2021-01-01 852 596   0 % 0 0 0  
Office furniture 2022-01-01 58,724 46,140   0 % 0 0 0  
Office furniture 2022-01-01 8,795 6,910   0 % 0 0 0  
Conf room TV 2022-01-01 2,368 2,132   0 % 0 0 0  
Furniture 2022-01-01 637 410   0 % 0 0 0  
Blinds 2022-01-01 5,055 4,480   0 % 0 0 0  
Carpeting 2022-01-01 800 720   0 % 0 0 0  
Standing desks 2022-01-01 10,363 3,701   0 % 0 0 0  
2022 laptop 2022-01-01 1,863 932   0 % 0 0 0  
2022 laptops 2022-01-01 2,321 1,160   0 % 0 0 0  
2022 laptop 2022-01-01 1,838 919   0 % 0 0 0  
2022 laptops 2022-01-01 2,321 1,160   0 % 0 0 0  
2022 laptop 2022-01-01 1,160 580   0 % 0 0 0  
2022 laptop 2022-01-01 1,160 580   0 % 0 0 0  
2022 laptop 2022-01-01 1,367 684   0 % 0 0 0  
2022 laptops 2022-01-01 3,009 1,504   0 % 0 0 0  
2022 tablets 2022-01-01 1,347 673   0 % 0 0 0  
2022 tablets 2022-01-01 1,343 671   0 % 0 0 0  
2022 laptop 2022-01-01 1,875 938   0 % 0 0 0  
2022 desks 2022-01-01 555 278   0 % 0 0 0  
2022 copier 2022-01-01 6,772 2,709   0 % 0 0 0  
2023 Dell laptop 2023-01-01 2,027 608   0 % 0 0 0  
2023 laptop 2023-01-01 1,876 563   0 % 0 0 0  
2023 laptop 2023-01-01 1,120 336   0 % 0 0 0  
2023 laptop 2023-01-01 1,927 579   0 % 0 0 0  
2023 laptop 2023-01-01 1,509 453   0 % 0 0 0  
2023 laptop 2023-01-01 1,120 336   0 % 0 0 0  
2023 laptops 2023-01-01 3,206 962   0 % 0 0 0  
2023 laptops 2023-01-01 1,120 336   0 % 0 0 0  
2023 Lenovo 2023-01-01 9,590 2,877   0 % 0 0 0  
2023 copier 2023-01-01 8,765 2,629   0 % 0 0 0  
2023 laptop 2023-01-01 1,501 453   0 % 0 0 0  
Leasehold Improvement 2023-01-01 24,717 13,177   0 % 0 0 0  
2024 computer 2024-01-01 2,245 225   0 % 0 0 0  
2024 laptop 2024-01-01 1,359 136   0 % 0 0 0  
2024 laptop 2024-01-01 1,479 148   0 % 0 0 0  
2024 laptop 2024-01-01 1,672 167   0 % 0 0 0  
2024 standing desk 2024-01-01 716 71   0 % 0 0 0  
2024 laptop 2024-01-01 1,435 143   0 % 0 0 0  
2024 laptop 2024-01-01 1,435 143   0 % 0 0 0  
2024 laptop 2024-01-01 1,613 161   0 % 0 0 0  
2024 laptop 2024-01-01 1,965 196   0 % 0 0 0  
2024 laptop 2024-01-01 1,229 123   0 % 0 0 0  

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

TY 2024 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 		2024-04-01 550,761 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. 550,761 None.   2024-12-31  

TY 2024 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
CIGNA CORP 294,084 294,084
APPLE INC 257,892 257,892
WELLS FARGO & COMPANY 758,624 758,624
AVNET INC 521,661 521,661
CDW LLC/CDW FINANCE 445,010 445,010
ARES CAPITAL CORP 198,058 198,058
STARBUCKS CORP 241,133 241,133
DUKE ENERGY CORP 480,145 480,145
GOLDMAN SACHS GROUP INC 446,616 446,616
MCDONALD'S CORP 396,900 396,900
METLIFE INC 509,660 509,660
MIDCAP FINANCIAL INVEST 199,500 199,500
CITIGROUP INC 350,168 350,168
NORFOLK SOUTHERN CORP 386,976 386,976

TY 2024 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
PHILIP MORRIS INTL INC 585,503 585,503
NEXTERA ENERGY INC SHS 831,586 831,586
NICOLET BANKSHARES INC 795,113 795,113
PERFORMANCE FOOD GROUP 1,195,537 1,195,537
REGAL REXNORD CORP 597,095 597,095
PUBLICIS GROUPE SPON ADR 471,226 471,226
PUBLIC STORAGE 597,990 597,990
JPMORGAN CHASE & CO 1,474,827 1,474,827
NEW WORLD FD CL F-3 1,726,462 1,726,462
EMCOR GROUP INC 254,638 254,638
MORGAN STANLEY 268,826 268,826
MGIC INVT CORP WIS 495,326 495,326
MCDONALDS CORP COM 753,714 753,714
LENOVO GROUP LTD SP ADR 386,817 386,817
LAMAR ADVERTISING CO-A 157,166 157,166
KOMATSU NEW NEW SPNSDADR 277,243 277,243
KEYCORP 404,867 404,867
KEURIG DR PEPPER INC 306,457 306,457
KB FINL GROUP INC SPN AD 230,673 230,673
FLUTTER ENTERTAINMENT 401,631 401,631
ISHARES TR ISHARES 5-10 2,975,269 2,975,269
FERGUSON ENTERPRISES INC 929,813 929,813
ISHARES SHORT TREASURY 5,655,580 5,655,580
ISHARES MBS ETF 1,606,050 1,606,050
ISHARES 0-3 2,691,686 2,691,686
INVESCO S&P 500 EQUAL 1,536,942 1,536,942
ISHARES TR ISHARES 1-5 921,811 921,811
HONDA MOTOR ADR NEW 257,835 257,835
HOME DEPOT INC 724,688 724,688
GSK PLC SHS ADR 380,441 380,441
HUBBELL INC SHS 209,445 209,445
GRUPO FIN BANORTE-SPON 233,784 233,784
GATES INDL CORP PLC 803,506 803,506
FVC Bancorp 4,726 4,726
ELEMENT SOLUTIONS INC 879,217 879,217
FIRST ADVANTAGE CORP NEW 874,747 874,747
WESTERN ALLIANCE 368,913 368,913
EXXON MOBIL CORP COM 546,563 546,563
MICROSOFT CORP 998,534 998,534
SOUTHSTATE CORP 328,881 328,881
BLACKSTONE INC 804,684 804,684
REXEL SA - 243,024 243,024
CHEVRON CORP 761,569 761,569
CHES UTILITIES CORP 876,026 876,026
CDW CORP 1,000,904 1,000,904
Capital One Financial Corp 283,493 283,493
BROOKFIELD OAKTREE HOLDINGS 212,802 212,802
DUKE ENERGY CORP 213,081 213,081
BROOKFIELD OAKTREE HOLDINGS 103,750 103,750
BERKSHIRE HATHAWAYINC 1,045,264 1,045,264
DAITO TR CONSTRUCTION CO 139,811 139,811
BEL FUSE INC CL B 373,672 373,672
BANKINTER SA NEW SP ADR 285,446 285,446
BANK OF AMERICA CORP 1,389,686 1,389,686
BAE SYS PLC SPN ADR 251,733 251,733
AUTOZONE INC NEVADA COM 1,159,124 1,159,124
ASBURY AUTOMOTIVE GROUP 833,836 833,836
ARES MANAGEMENT 485,947 485,947
ARES CAPITAL CORP 273,187 273,187
BROADCOM INC 702,475 702,475
SIEMENS AG ADR 153,045 153,045
CONOCOPHILLIPS 707,479 707,479
CME GROUP INC 210,865 210,865
VANGUARD BOND INDEX 1,054,078 1,054,078
ABBVIE INC SHS 330,167 330,167
ABBOTT LABS 744,830 744,829
TAIWAN S MANUFCTRING ADR 583,978 583,978
TAPESTRY INC 560,466 560,466
TJX COS INC NEW 767,868 767,868
UNILEVER PLC NEW ADR 210,471 210,471
AMN ELEC POWER CO 336,455 336,455
UNITEDHEALTH GROUP INC 1,167,525 1,167,525
VANGUARD 500 INDEX FUND 3,471,553 3,471,553
UNION PACIFIC CORP 809,314 809,314
VANGUARD DIVIDEND 2,738,683 2,738,683
VICTORY TRIVALENT INTL 2,297,618 2,297,618
VANGUARD FTSE DEVELOPED 963,191 963,191
ALPHABET INC SHS CL A 1,298,598 1,298,598
WELLS FARGO & COMPANY 165,546 165,546
AMER EXPRESS COMPANY 890,963 890,964
VERIZON COMMUNICATNS COM 351,272 351,272
VANGUARD SHORT-TERM 5,492,702 5,492,702
VANGUARD SCOTTSDALE 3,100,911 3,100,911
VANGUARD MID-CAP ETF 1,345,743 1,345,743

TY 2024 InvestmentsGovtObligationsSch
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
US Government Securities - End of Year Book Value:

4,789,038
US Government Securities - End of Year Fair Market Value:

4,789,038
State & Local Government Securities - End of Year Book Value:


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


0


TY 2024 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
File cabinets 1,774 1,394 380  
2020 conf tv 793 713 80  
2020 furniture 6,932 6,239 693  
2020 furniture 32,904 18,508 14,396  
2020 laptop 1,354 1,218 136  
2020 laptop 1,546 1,392 154  
2020 laptop 1,254 1,117 137  
2020 laptop 756 654 102  
2020 laptop/dock 1,582 1,424 158  
2020 laptop/docks 2,305 2,075 230  
2020 laptop/docks 3,836 3,453 383  
2020 laptops 6,184 5,566 618  
2020 network equip 2,417 2,176 241  
2020 server 5,816 5,234 582  
Trial laptop 905 634 271  
2021 laptop 2,011 1,407 604  
2021 laptop 1,375 1,100 275  
2021 laptops 1,105 774 331  
2021 laptops 2,075 1,453 622  
2021 laptops 923 646 277  
2021 laptops 1,571 963 608  
2021 laptops 1,056 739 317  
2021 laptops 1,388 971 417  
Furniture 5,917 5,380 537  
Desks/cabinets 2,842 1,421 1,421  
Chairs 2,700 1,350 1,350  
Desks 3,182 1,591 1,591  
2020 laptop/dock 1,414 1,273 141  
2021 laptops 2,219 1,554 665  
2021 furniture 852 596 256  
Office furniture 58,724 46,140 12,584  
Office furniture 8,795 6,910 1,885  
Conf room TV 2,368 2,132 236  
Furniture 637 410 227  
Blinds 5,055 4,480 575  
Carpeting 800 720 80  
Standing desks 10,363 3,701 6,662  
2022 laptop 1,863 932 931  
2022 laptops 2,321 1,160 1,161  
2022 laptop 1,838 919 919  
2022 laptops 2,321 1,160 1,161  
2022 laptop 1,160 580 580  
2022 laptop 1,160 580 580  
2022 laptop 1,367 684 683  
2022 laptops 3,009 1,504 1,505  
2022 tablets 1,347 673 674  
2022 tablets 1,343 671 672  
2022 laptop 1,875 938 937  
2022 desks 555 278 277  
2022 copier 6,772 2,709 4,063  
2023 Dell laptop 2,027 608 1,419  
2023 laptop 1,876 563 1,313  
2023 laptop 1,120 336 784  
2023 laptop 1,927 579 1,348  
2023 laptop 1,509 453 1,056  
2023 laptop 1,120 336 784  
2023 laptops 3,206 962 2,244  
2023 laptops 1,120 336 784  
2023 Lenovo 9,590 2,877 6,713  
2023 copier 8,765 2,629 6,136  
2023 laptop 1,501 453 1,048  
Leasehold Improvement 24,717 13,177 11,540  
2024 computer 2,245 225 2,020  
2024 laptop 1,359 136 1,223  
2024 laptop 1,479 148 1,331  
2024 laptop 1,672 167 1,505  
2024 standing desk 716 71 645  
2024 laptop 1,435 143 1,292  
2024 laptop 1,435 143 1,292  
2024 laptop 1,613 161 1,452  
2024 laptop 1,965 196 1,769  
2024 laptop 1,229 123 1,106  


TY 2024 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 538,093 0 538,093 0
University of Mississippi 250,000 0 250,000 0
Jenner & Block 17,278 0 17,278 0
James C. Johnson 22,172 0 22,172 0
Other Misc. Legal 14,435 0 14,435 0
Forensic Navigator 13,148 0 13,148 0


TY 2024 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 323,496 56,228 56,228
Due from Related Party 15,711 317,195 317,195
ROU Assets 1,254,424 874,082 874,082
Other Receivable 100,000 0 0


TY 2024 OtherDecreasesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Description Amount
Loss on write-down of note receivable 14,539,787


TY 2024 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 15,655 0 0 15,655
Supplies 21,699 0 0 21,947
Postage & Delivery 13,521 0 0 13,193
Miscellaneous 12,702 0 0 12,421
Litigation Expense 566,151 0 566,151 0
Information Technology 135,008 0 0 134,504
Dues & Subscriptions 127,866 0 0 116,728
Office Expense 177,034 0 0 176,082
Training 25,015 0 0 24,623
Payroll Processing 10,119 0 0 10,119
Trust Fees 6,978 0 0 6,978
Client Expenses 6,725 0 0 7,927
HR & Recruiting 14,888 0 0 14,888
Leasehold Expense 5,185 0 0 5,185
Insurance 95,228 0 0 95,228
Public Relations 8,314 0 0 0


TY 2024 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 4,320,309   4,320,309
Publicly Traded Partnership 24,378 23,984 24,378


TY 2024 OtherIncreasesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Description Amount
Unrealized Gain on Investments 2,881,619
Noncash Lease Adjustment 31,040


TY 2024 OtherLiabilitiesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Description Beginning of Year - Book Value End of Year - Book Value
Excise Tax 80,149 149,514
Lease Liability 1,421,389 1,010,007


TY 2024 OtherProfessionalFeesSchedule
Name:
Roderick and Solange MacArthur
 
Justice Center
EIN:
36-4445595
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LeaderFit, LLC 80,000 0 0 80,000
Nonprofit HR 19,250 0 0 19,250
Focus Fundraising 80,350 0 0 80,350
Carey Forward 25,500 0 0 25,500
Mineral 1,440 0 0 1,440
Rogue Intranet 12,000 0 0 12,000
Custodial Fees 37,795 37,795 0 0
Investment Consulting 479,389 479,389 0 0
The Raben Group 30,000 0 0 30,000
Other Professional Fees 25,600 0 0 25,600


TY 2024 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 115,366 0 0 0