2024-09-13T16:38:52-07:00 2024-04-30 934671637 MQ360 Consulting LLC 570 Lefferts Avenue 5D Brooklyn NY 11203 990 2023-05-01 850820458 JULIAN JULI 6013236586 1015 15th Street NW Washington DC 20005 Jill Collen Jefferson President 6013236586 2024-09-13 1 1 Michael Quan P03236117 2127181442 2024-09-12 2023 2024-08-08 14:25:15Z Jill Collen Jefferson 98 Hillcrest Road Taylorsville MS 39168 1365893 0 X julianfreedom.org X 2022 DC JULIAN's mission is to end race, differently abled, LGBTQIA, and gender-based caste in our lifetime through legal advocacy, advocacy, organizing, and policy in order to exact justice, foster equality, and advance the doctrines of civil and human rights law. We do this to protect and uplift the voices of individuals and communities subjected to hate crimes and civil rights violations. 4 4 4 0 0 0 0 1365893 0 0 0 0 0 0 0 1365893 0 0 0 0 0 434735 0 29250 72840 2067 541153 2067 1005138 -2067 360755 0 471101 2067 61945 -2067 409156 JULIAN's mission is to end race, differently abled, LGBTQIA, and gender-based caste in our lifetime through legal advocacy, advocacy, organizing, and policy in order to exact justice, foster equality, and advance the doctrines of civil and human rights law. We do this to protect and uplift the voices of individuals and communities subjected to hate crimes and civil rights violations. 0 0 302042 0 0 LITIGATION: JULIAN successfully advanced legal efforts leading to a Department of Justice (DOJ) investigation into the City of Lexington, Mississippi, and its police department, following evidence of systemic police misconduct. These legal interventions are setting a precedent for holding law enforcement agencies accountable, particularly in smaller police departments across the country. 258133 0 0 ADVOCACY: JULIAN's advocacy extends beyond Mississippi to Virginia, where we've been instrumental in engaging community stakeholders and government officials to drive reform in law enforcement practices. By showcasing the success of DOJ intervention in Lexington, where police abuse has nearly halted, and leveraging our advocacy in Virginia, JULIAN is pushing for federal oversight and reforms that can be applied to small police departments nationwide. These efforts aim to create lasting change in law enforcement accountability and transparency. 138716 0 0 POLICY: In 2023, JULIAN influenced national policy discussions on law enforcement oversight, emphasizing the need for federal intervention in smaller police departments. Our work in Virginia exposed critical gaps in policing, contributing to broader efforts to reform practices at the state and national levels. With over 50% of police forces in the U.S. consisting of 10 or fewer officers, like those in Lexington, Mississippi, and similar jurisdictions in Virginia, JULIAN advocates for expanded investigations and policy reforms to ensure accountability across all levels of law enforcement. JULIAN also drafted the new Earned Sentence Credit Bill in Virginia that is leading to the release of 2,000 prisoners this year and another 6,000 over the following six years. 0 0 0 698891 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 20 0 1 4 1 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 DC MS X X Jill Collen Jefferson 6013236586 1015 15th Street NW Washington DC 20005 Jill Collen Jefferson President 40 0 X 150041 0 14979 Yvette Diaz Board Member 2.5 0 X 0 0 0 Candace Parrish Board Member 2.5 0 X 0 0 0 Denicka Jones Board Member 2.5 0 X 0 0 0 Jacob Gillison Board Member 2.5 0 X 0 0 0 150041 0 14979 1 0 1 0 0 0 0 0 0 0 1365893 0 1365893 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1365893 0 0 0 X 0 0 0 0 0 0 0 0 128496 89947 6425 32124 0 0 0 0 249490 205336 44154 0 0 0 0 0 30495 23822 4081 2592 26254 20510 3513 2231 0 0 0 0 75151 67636 7515 0 15190 0 15190 0 228 228 0 0 29250 29250 0 0 0 0 181019 130760 45631 4628 114790 102692 12098 0 36813 5817 30996 0 0 0 0 0 0 0 0 0 32261 33 32228 0 37932 22406 13591 1935 0 0 0 0 11582 7912 3670 0 0 0 0 0 0 0 0 0 2523 0 2523 0 8906 0 8906 0 Memberships, Dues and Registrations 995 796 199 0 Community Support 21976 20162 1814 0 Professional Development 847 100 747 0 Workers Compensation 940 734 126 80 0 0 0 0 1005138 698891 233407 72840 0 293072 0 0 0 150000 0 26 0 0 0 0 0 0 0 0 0 6977 23549 2523 0 21026 0 0 0 0 0 0 0 0 0 0 0 471101 2067 61945 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2067 61945 X -2067 259156 0 150000 -2067 409156 0 471101 X 360755 0 26149 0 24319 0 X X 1 X 0 1 0 X 0 0 0 0 1365893 1365893 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1365893 1365893 1151791 214102 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1365893 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 48 16299 16347 0 16347 3269 817 0 13078 1 0 0 0 3269 3269 4904 0 0 0 16347 16347 0 0 0 817 817 1226 0 0 0 48 48 0 0 0 0 0 0 0 0 0 0 0 0 23549 2523 21026 0 0 0 0 21026 X 1 Graves Strategic Partners 1043 Dixon Avenue Louisville KY 40217 Fondation Grant Solicitation 0 0 29250 -29250 0 29250 -29250 DC MS X X 0 0 0 0 0 0 0 0 0 Jill Collen Jefferson President 150041 0 0 0 0 0 0 0 14979 0 165020 0 0 0 Schedule J, Part I, Line 3 The compensation was approved by the board, but it was based on the available budget and is below industry standards for similar organizations. The process did not include a formal review by independent persons or the use of comparability data, and there is no contemporaneous substantiation of the deliberation and decision process. Jill Collen Jefferson President 5000 Bridge Finance 0 Schedule L, Part II In lieu of a formal written agreement regarding the loan provided by Jill Collen Jefferson, Founder and President of JULIAN, a memo was prepared by Yvette Diaz, former Business Operations Consultant, on February 14, 2024, to document the details of the loan. This memo outlined the following key points: [1] LOAN DETAILS: On May 26, 2023, Jill Collen Jefferson provided a $5,000 loan to JULIAN to address a temporary funding gap. This amount was deposited in JULIAN's designated fund at the Open Collective Foundation (OCF). [2] LOAN PURPOSE: The loan was intended solely to cover operational and program-related expenses during the gap in funding [3] TERMS: The loan was non-interest bearing, with no penalties for early repayment. There were no other conditions or expectations attached to the loan. Jill Collen Jefferson had no financial gain from the loan. [4] DOCUMENTATION: While there was no formal written loan agreement, the memo serves as the main record, along with supporting documentation such as a PayPal deposit printout and email correspondence from JULIAN's legal counsel. Form 990, Part VI, Section A, Line 3 JULIAN delegated the management of its finance and accounting functions, specifically limited to accounting and bookkeeping tasks, to Quattro Financial Advisors LLC through June 2024. Beginning in July 2024, MQ360 Consulting LLC assumed these responsibilities. However, JULIAN's officers and key employees retained direct oversight and decision-making authority over financial matters. Form 990, Part VI, Section B, Line 11b Currently, the organization's Form 990 is not reviewed by a committee, as this is not required by our existing bylaws. However, we are in the process of updating our bylaws to include a formal review of the Form 990 by a board of directors before it is filed. This change is being implemented to enhance our governance and ensure greater oversight of our financial reporting. At present, the preparation of the Form 990 is handled by an external accountant. Once the form is prepared, it is reviewed by the organization's President to ensure that all information is accurate and properly reflects the organization's activities. The President's review focuses on the completeness and accuracy of both financial and programmatic details. Form 990, Part VI, Section B, Line 12c The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy through annual disclosures and by reviewing contracts that may produce a conflict of interest on an ongoing basis. Form 990, Part VI, Section B, Line 15 The compensation was approved by the board, but it was based on the available budget and is below industry standards for similar organizations. The process did not include a formal review by independent persons or the use of comparability data, and there is no contemporaneous substantiation of the deliberation and decision process. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents, conflict of interest policy, and financial statements and Form 990 available to the public upon request and on GuideStar.org. Form 990, Part IX, Line 11g Fees for services - other of $181,018 consists of: Filing fees $432, Web Design Consultant $18,510, Communications Consultant $18,180, Brigade $57,150, Recruiting $95., IT $404, Interns & Externs $33,336, Program & Event $850, Payroll Services $3,947, Audit $12,000, and Other $36,114. Form 990, Part XI, Line 7 During Fiscal Year 2024, JULIAN's financial activities were still transitioning from its fiscal sponsorship arrangement with Open Collective. As a result, certain revenues and expenses related to this period were recorded on the books of Open Collective. These adjustments reflect JULIAN's ongoing efforts to incorporate financial activities that occurred under the fiscal sponsorship into its own accounting system. All such activities were reviewed and reconciled as part of this transition. Form 990, Part XII, Line 2a At the time of filing this Form 990, the organization's financial statements for the fiscal year ending 4/30/24, had not yet been audited by an independent accountant. However, the organization has scheduled an independent audit to be conducted following the submission of this Form 990. The audit will be performed by a qualified independent accounting firm, and the audited financial statements will be made available upon completion.