2024-11-15T11:57:17-06:00 2023-12-31 203985546 JOHNSON O'CONNOR FERON & CARUCCI LLP 101 EDGEWATER DRIVE SUITE 210 WAKEFIELD MA 01880 990 2023-01-01 824975378 THE JUSTICE AND EDUCATION FUND INC JUST 9174267230 2214 FREDERICK DOUGLASS BLVD 203 NEW YORK NY 10026 MANOLO DE LOS SANTOS SECRETARY 9174267230 2024-11-14 1 0 JOSEPH GISO P00030126 7819143400 2024-11-14 2023 2024-10-15 13:58:12Z SUNG MO CHUNG 2214 FREDERICK DOUGLASS BLVD 203 NEW YORK NY 10026 18730725 0 X WWW.JUSTICEANDEDUCATIONFUND.ORG X 2018 DE TO RAISE AWARENESS THROUGH EDUCATION AND DISSEMINATION OF INFORMATION ABOUT PRESSING PROBLEMS OF SOCIETY AND HOW TO EFFECT SOCIAL CHANGE. THE ORGANIZATION ALSO PROVIDES FUNDING TO OTHER CHARITABLE ORGANIZATIONS AND FOREIGN ORGANIZATIONS THAT SUPPORT THE ORGANIZATION'S MISSION, SPECIFICALLY THROUGH ISSUING GRANTS TO SUPPORT THE EDUCATION, TRAINING AND MOBILIZATION OF MARGINALIZED COMMUNITIES CONCERNING SUBJECTS RANGING FROM SUSTAINABLE AGRICULTURE THAT ENABLES COMMUNITIES TO FEED THEIR RESIDENTS IN A MORE COST-EFFECTIVE AND ENVIRONMENTALLY-PROTECTIVE MANNER, TO IMPROVED HEALTHCARE AND DISEASE-PREVENTION THROUGH INSTRUCTION IN MAKING SOAP AND BEST HYGIENE PRACTICES, TO DEVELOPING SELF-CONFIDENCE AND LEADERSHIP SKILLS IN YOUTH WHICH ENCOURAGE THEIR CIVIC ENGAGEMENT. 4 3 14 10 0 0 20692798 18688582 0 0 275 42143 0 0 20693073 18730725 5022298 18660884 0 0 1320964 943007 0 0 0 6371052 3350441 12714314 22954332 7978759 -4223607 9617667 4683536 1232465 388213 8385202 4295323 X TO RAISE AWARENESS THROUGH EDUCATION AND DISSEMINATION OF INFORMATION ABOUT PRESSING PROBLEMS OF SOCIETY AND HOW TO EFFECT SOCIAL CHANGE. THE ORGANIZATION CONDUCTS ACTIVITIES DESIGNED TO EDUCATE AND INFORM THE PUBLIC ABOUT ISSUES AFFECTING SOCIETIES WORLDWIDE AND THEIR IMPACT ON POLITICAL AND ECONOMIC SYSTEMS. THE ORGANIZATION ALSO PROVIDES FUNDING TO OTHER CHARITABLE ORGANIZATIONS AND FOREIGN ORGANIZATIONS THAT SUPPORT THE ORGANIZATION'S MISSION, INCLUDING THROUGH ISSUING GRANTS TO SUPPORT THE EDUCATION, TRAINING AND MOBILIZATION OF MARGINALIZED COMMUNITIES CONCERNING SUBJECTS RANGING FROM SUSTAINABLE AGRICULTURE THAT ENABLES COMMUNITIES TO FEED THEIR RESIDENTS IN A MORE COST-EFFECTIVE AND ENVIRONMENTALLY-PROTECTIVE MANNER, TO IMPROVED HEALTHCARE AND DISEASE-PREVENTION THROUGH INSTRUCTION IN MAKING SOAP AND BEST HYGIENE PRACTICES, TO DEVELOPING SELF-CONFIDENCE AND LEADERSHIP SKILLS IN YOUTH WHICH ENCOURAGE THEIR CIVIC ENGAGEMENT. 0 0 18668655 18660884 THE ORGANIZATION PROVIDES FUNDING TO OTHER CHARITABLE ORGANIZATIONS AND FOREIGN ORGANIZATIONS THAT SUPPORT THE ORGANIZATION'S MISSION, INCLUDING THROUGH ISSUING GRANTS TO SUPPORT THE EDUCATION, TRAINING AND MOBILIZATION OF MARGINALIZED COMMUNITIES CONCERNING SUBJECTS RANGING FROM SUSTAINABLE AGRICULTURE THAT ENABLES COMMUNITIES TO FEED THEIR RESIDENTS IN A MORE COST-EFFECTIVE AND ENVIRONMENTALLY-PROTECTIVE MANNER, TO IMPROVING HEALTHCARE AND DISEASE-PREVENTION THROUGH INSTRUCTION IN MAKING SOAP AND BEST HYGIENE PRACTICES, TO DEVELOPING SELF-CONFIDENCE AND LEADERSHIP SKILLS IN YOUTH WHICH ENCOURAGE THEIR CIVIC ENGAGEMENT AND COMMUNICATION FROM A PEOPLE'S PERSPECTIVE WITH EDUCATIONAL PURPOSES. 4057941 0 TO RAISE AWARENESS THROUGH EDUCATION AND DISSEMINATION OF INFORMATION ABOUT PRESSING PROBLEMS OF SOCIETY AND HOW TO EFFECT SOCIAL CHANGE. THE ORGANIZATION CONDUCTS ACTIVITIES DESIGNED TO EDUCATE AND INFORM THE PUBLIC ABOUT ISSUES AFFECTING SOCIETIES WORLDWIDE AND THEIR IMPACT ON POLITICAL AND ECONOMIC SYSTEMS. THE ORGANIZATION'S EDUCATIONAL ACTIVITIES CONSIST OF ORGANIZING SEMINARS, WEBINARS, THE GATHERING OF EXPERTS, AND MULTI-DAY TRAINING PROGRAMS IN ORDER TO STIMULATE DIALOGUE AND EXAMINE THEORIES THAT HAVE BEEN HISTORICALLY USED TO EXPLAIN PROBLEMS FACING POOR INDIVIDUALS AND COMMUNITIES AT LARGE. THE EDUCATIONAL ACTIVITIES OPERATED BY THE ORGANIZATION ARE MADE AVAILABLE TO PARTICIPANTS FREE OF CHARGE. THE ORGANIZATION ALSO SUPPORTS EDUCATION THROUGH INVESTIGATIVE JOURNALISM AND THE ELEVATION OF VOICES NOT COMMONLY FEATURED IN MAINSTREAM MEDIA. 22726596 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 11 0 1 14 1 0 1 BR 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X MANOLO DE LOS SANTOS 9174267230 2214 FREDERICK DOUGLASS BLVD SUITE NEW YORK NY 10026 X SUNG MO DAVID CHUNG DIRECTOR/CHAIR 5.00 X X 0 0 0 KARINA GARCIA DIRECTOR/TREASURER 5.00 X X 0 0 0 MANOLO DE LOS SANTOS SCH O DIRECTOR/SECRETARY 40.00 X X 80000 0 10823 MARIA DEL PILAR TROYA FERNANDEZ DIRECTOR 5.00 X 0 0 0 80000 0 10823 0 0 0 0 PPK NEWSCLICK STUDIO PVT LTD 275 KHASRA WESTEND MARG NEW DELHI NEW DELHI IN 110030 PRODUCTION OF ONLINE NEWS PROGRAM 1925760 SHANGHAI MAKU CULTURAL COMMUNICATION CO NO 1700 GANG YAN HIGHWAY CHONGMING DISTRICT SHANGHAI CH PRODUCTION OF ONLINE NEWS PROGRAM 1879888 2 18688582 18688582 42143 42143 18730725 0 0 42143 X 7228685 7228685 11432199 11432199 90823 82042 8781 665226 600909 64317 119772 109980 9792 67186 61159 6027 47990 7771 40219 74157 74157 2852667 2851117 1550 106158 97021 9137 26613 23728 2885 176770 168067 8703 16138 16138 8673 6505 2168 PROGRAM SUPPLIES AND EX 41275 41275 22954332 22726596 227736 0 9531075 694437 3702294 70514 242722 11715 5168 3120 6547 12958 37536 9617667 4683536 108873 68213 1123592 320000 1232465 388213 X 8337998 4232194 47204 63129 8385202 4295323 9617667 4683536 X -4223607 23728 110000 X X 0 1 X 1 0 X 15307235 7715753 10471611 20692798 18688582 72875979 15307235 7715753 10471611 20692798 18688582 72875979 72875979 15934 8570 386 275 42143 67308 72943287 0.99910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11715 5168 6547 6547 X 18754453 23728 23728 18730725 0 18730725 22844332 -110000 -110000 22954332 0 22954332 PART X, LINE 2: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT IS UNRELATED TO ITS EXEMPT PURPOSE. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE ORGANIZATION HAS DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE ORGANIZATION REGULARLY REVIEWS AND EVALUATES ITS TAX POSITIONS TAKEN IN ITS FILED RETURNS AND RECOGNIZES THE BENEFIT FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD BE SUSTAINED UPON AUDIT BASED SOLELY ON THE TECHNICAL MERITS OF THE TAX POSITION. THE ORGANIZATION FILES FEDERAL AND NEW YORK TAX RETURNS. THE STATUTE OF LIMITATIONS FOR THESE JURISDICTIONS IS GENERALLY THREE YEARS. THE ORGANIZATION HAS NO RETURNS UNDER EXAMINATION AS OF DECEMBER 31, 2023. PART XII, LINE 2D - OTHER ADJUSTMENTS: GRANT RETURNED 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION EDUCATIONAL 1711385 CENTRAL AMERICA & CARRIBEAN 0 2 GRANTS TO RECIPIENTS LOCATED IN REGION; PROGRAM SERVICES EDUCATIONAL 97384 SOUTH AMERICA 0 3 GRANTS TO RECIPIENTS LOCATED IN REGION; PROGRAM SERVICES EDUCATIONAL MEDIA PRODUCTION INITIATIVE IN LATIN AMERICA 7759162 SOUTH ASIA 0 1 PROGRAM SERVICES EDUCATIONAL MEDIA PRODUCTION AND GLOBAL PUBLIC HEALTH AND EDUCATION INITIATIVE 2555 SUB-SAHARAN AFRICA 0 1 GRANTS TO RECIPIENTS LOCATED IN REGION; PROGRAM SERVICES RESEARCH AND EDUCATIONAL MEDIA PRODUCTION 1951493 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES EDUCATIONAL 6276 NORTH AMERICAN 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION EDUCATIONAL 3284 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION EDUCATIONAL 2019 0 8 0 0 0 8 11533558 0 11533558 EUROPE CHARITABLE, RELIGIOUS, LITERARY OR EDUCATIONAL PURPOSES. 21501 WIRE TRANSFER 0 N/A FAIR MARKET VALUE SUB-SAHARAN AFRICA CHARITABLE, RELIGIOUS, LITERARY OR EDUCATIONAL PURPOSES. 1925000 WIRE TRANSFER 0 N/A FAIR MARKET VALUE EUROPE CHARITABLE, RELIGIOUS, LITERARY OR EDUCATIONAL PURPOSES. 1680000 WIRE TRANSFER 0 N/A FAIR MARKET VALUE SOUTH AMERICA CHARITABLE, RELIGIOUS, LITERARY OR EDUCATIONAL PURPOSES. 300000 WIRE TRANSFER 0 N/A FAIR MARKET VALUE CENTRAL AMERICAN AND CARRIBEAN CHARITABLE, RELIGIOUS, LITERARY OR EDUCATIONAL PURPOSES. 65509 WIRE TRANSFER 0 N/A FAIR MARKET VALUE SOUTH AMERICA CHARITABLE, RELIGIOUS, LITERARY OR EDUCATIONAL PURPOSES. 0 N/A 7440000 100% OF THE MEMBERSHIP INTEREST OF A BRAZILIAN LIMITED LIABILITY COMPANY ORGANIZED AND EXISTING UNDER THE LAWS OF BRAZIL. FAIR MARKET VALUE 0 6 0 0 0 0 1 0 PART I, LINE 2: THE ORGANIZATION'S SECRETARY REVIEWS ALL GRANTS. DURING THE BOARD MEETING, GRANTS ARE PRESENTED BY THE GRANTS MANAGER AND THE BOARD RATIFIES THE SECRETARY'S DECISIONS ON THE GRANTS. 1 UNION DE VECINOS DE PISO ALISO 346 S GLESS STREET LOS ANGELES CA 90033 522076978 501C3 20000 0 N/A CHARITABLE, RELIGIOUS, LITERARY OR EDUCATIONAL PURPOSES. PEOPLE'S FORUM INC 320 W 37TH STREET NEW YORK NY 10018 611844780 501C3 17284 0 BOOK VALUE DONATED ACCOUNTING SERVICES CHARITABLE, RELIGIOUS, LITERARY OR EDUCATIONAL PURPOSES. BREAKTHROUGH BT MEDIA INC 320 W 37TH STREET NEW YORK NY 10018 845071181 501C3 170000 0 N/A CHARITABLE, RELIGIOUS, LITERARY OR EDUCATIONAL PURPOSES. BLACK AGENDA REPORT 130 PEMBERTON AVENUE PLAINFIELD NJ 07060 061790731 6250 0 N/A CHARITABLE, RELIGIOUS, LITERARY OR EDUCATIONAL PURPOSES. PEOPLE'S WELFARE ASSOCIATION 1213 N SHERMAN AVENUE SUITE 342 MADISON WI 53704 834705654 501C4 5749000 0 N/A CHARITABLE, RELIGIOUS, LITERARY OR EDUCATIONAL PURPOSES. PEOPLE'S DISPATCH PO BOX 2511 462 W 42ND ST NEW YORK NY 10036 923999719 501C3 1264785 0 N/A CHARITABLE, RELIGIOUS, LITERARY OR EDUCATIONAL PURPOSES. 4 2 PART I, LINE 2: THE ORGANIZATION PROVIDES GRANTS AND DONATIONS OF SERVICES TO DOMESTIC ENTITIES FOR THEIR CHARITABLE ACTIVITIES. THE ORGANIZATION'S SECRETARY REVIEWS ALL GRANTS. DURING THE BOARD MEETING, GRANTS ARE PRESENTED BY THE GRANTS MANAGER AND THE BOARD RATIFIES THE SECRETARY'S DECISIONS ON THE GRANTS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION PRESENTS ITS BOARD OF DIRECTORS WITH ISSUED FINANCIAL STATEMENTS AND A DRAFT OF THE IRS FORM 990. UPON BOARD APPROVED FORM 990, THE FINAL RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A DIRECTOR OR OFFICER SHALL DISCLOSE A CONFLICT OF INTEREST: (A) PRIOR TO VOTING ON OR OTHERWISE DISCHARGING HIS DUTIES WITH RESPECT TO ANY MATTER INVOLVING THE CONFLICT WHICH COMES BEFORE THE BOARD OR ANY COMMITTEE; (B) PRIOR TO ENTERING INTO ANY CONTRACT OR TRANSACTION INVOLVING THE CONFLICT; (C) AS SOON AS POSSIBLE AFTER THE DIRECTOR OR OFFICER LEARNS OF THE CONFLICT; AND (D) ON THE ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. FOR THE AVOIDANCE OF DOUBT, A DIRECTOR DOES NOT VOTE ON THE MATTER IN WHICH THEY HAVE A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 IT IS THE POLICY OF THE ORGANIZATION TO PAY NO MORE THAN REASONABLE COMPENSATION FOR PERSONAL SERVICES RENDERED TO THE ORGANIZATION BY OFFICERS AND EMPLOYEES. THE DIRECTORS OF THE ORGANIZATION SHALL NOT RECEIVE COMPENSATION FOR FULFILLING THEIR DUTIES AS DIRECTORS, ALTHOUGH DIRECTORS MAY BE REIMBURSED FOR ACTUAL OUT-OF-POCKET EXPENSES WHICH THEY INCUR IN ORDER TO FULFILL THEIR DUTIES AS DIRECTORS. THE BOARD OF DIRECTORS MUST APPROVE IN ADVANCE THE AMOUNT OF ALL COMPENSATION FOR OFFICERS OF THE ORGANIZATION. BEFORE APPROVING THE COMPENSATION OF AN OFFICER, THE BOARD SHALL DETERMINE THAT THE TOTAL COMPENSATION TO BE PROVIDED BY THE ORGANIZATION TO THE OFFICER IS REASONABLE IN AMOUNT IN LIGHT OF THE POSITION, RESPONSIBILITY AND QUALIFICATION OF THE OFFICER FOR THE POSITION HELD, INCLUDING THE RESULT OF AN EVALUATION OF THE OFFICER'S PRIOR PERFORMANCE FOR THE ORGANIZATION, IF APPLICABLE. IN MAKING THE DETERMINATION, THE BOARD SHALL CONSIDER TOTAL COMPENSATION TO INCLUDE THE SALARY AND THE VALUE OF ALL BENEFITS PROVIDED BY THE ORGANIZATION TO THE INDIVIDUAL IN PAYMENT FOR SERVICES. AT THE TIME OF THE DISCUSSION AND DECISION CONCERNING AN OFFICER'S COMPENSATION, THE OFFICER SHOULD NOT BE PRESENT IN THE MEETING. THE BOARD SHALL OBTAIN AND CONSIDER APPROPRIATE DATA CONCERNING COMPARABLE COMPENSATION PAID TO SIMILAR OFFICERS IN LIKE CIRCUMSTANCES. THE BOARD SHALL SET FORTH THE BASIS FOR ITS DECISIONS WITH RESPECT TO COMPENSATION IN THE MINUTES OF THE MEETING AT WHICH THE DECISIONS ARE MADE, INCLUDING THE CONCLUSIONS OF THE EVALUATION AND THE BASIS FOR DETERMINING THAT THE INDIVIDUAL'S COMPENSATION WAS REASONABLE IN LIGHT OF THE EVALUATION AND THE COMPARABILITY DATA. FORM 990, PART VI, SECTION C, LINE 18 THE FINANCIAL STATEMENTS AND FORM 990 ARE ATTACHED TO AN ANNUAL REPORTING REQUIREMENT FOR PUBLIC CHARITIES THAT IS SUBMITTED TO THE ATTORNEY GENERAL OF THE STATE OF NEW YORK. THE INFORMATION IS AVAILABLE TO THE PUBLIC AT THE ATTORNEY GENERAL'S WEBSITE AND UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS AND FORM 990 ARE ATTACHED TO AN ANNUAL REPORTING REQUIREMENT FOR PUBLIC CHARITIES THAT IS SUBMITTED TO THE ATTORNEY GENERAL OF THE STATE OF NEW YORK. THE INFORMATION IS AVAILABLE TO THE PUBLIC AT THE ATTORNEY GENERAL'S WEBSITE AND UPON REQUEST. FORM 990, PAGE 7, PART VII, COLUMN D - REPORTABLE COMPENSATION ALL OFFICERS AND DIRECTORS ARE NOT COMPENSATED IN THEIR CAPACITIES AS OFFICERS AND DIRECTORS. IN ADDITION TO THE 40 HOURS/WEEK THEY DEDICATE TOWARDS REGULAR EMPLOYMENT WORK, THEY EACH DEVOTE AN ADDITIONAL 5 HOURS/WEEK TO THEIR POSITIONS ON THE BOARD. MANOLO DE LOS SANTOS'S COMPENSATION IS FOR HIS SERVICE AS AN INTERNATIONAL NETWORK-BUILDING COORDINATOR FOR THE JUSTICE & EDUCATION FUND, INC. (JEF). TOTAL COMPENSATION AMOUNTED TO $80,000 PLUS EMPLOYER PROVIDED BENEFITS OF $10,823. THE JUSTICE AND EDUCATION FUND, INC. (JEF) AND THE PEOPLE'S FORUM, INC. (TPF) ADHERE TO WRITTEN CONLICT OF INTEREST AND DISCLOSURE POLICIES TO ENSURE THAT ORGANIZATIONAL DECISIONS ARE MADE INDEPENDENTLY. SCHEDULE R - RELATED ORGANIZATIONS AT NO POINT DURING THE REPORTING YEAR DID THE ORGANIZATION ENGAGE IN TRANSACTIONS WITH, OR PROVIDE ASSISTANCE TO, A RELATED ORGANIZATION, AS DEFINED FOR PURPOSES OF SCHEDULE R. FORM 990, PART IX, LINE 11G MEDIA PRODUCTION: PROGRAM SERVICE EXPENSES 2,729,435. MANAGEMENT AND GENERAL EXPENSES 269. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,729,704. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 10,062. MANAGEMENT AND GENERAL EXPENSES 1,281. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,343. CONSULTING: PROGRAM SERVICE EXPENSES 111,620. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 111,620. FORM 990, PART XI, LINE 9: GRANT RETURNED 110,000. FORM 990, PAGE 12, LINE 2C ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. BRAZIL HOLDINGS ONE LLC 190 LIBERTY ROAD SUITE ONE CRYSTAL LAKE IL 60014 815107477 REAL ESTATE HOLDING COMPANY IL 0 0 THE JUSTICE AND EDUCATION FUND INC BRAZIL HOLDINGS TWO LLC 190 LIBERTY ROAD SUITE ONE CRYSTAL LAKE IL 60014 815123305 REAL ESTATE HOLDING COMPANY IL 0 0 THE JUSTICE AND EDUCATION FUND INC BZ PROPRIEDADES CULTURAIS LTDA ALAMEDA NOTHMANN NO 806 AND 816 SAO PAULO BR 01216-001 981445467 REAL ESTATE HOLDING COMPANY BR THE JUSTICE AND EDUCATION FUND INC N/A 0 1 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0