2026-04-06T11:42:01-05:00 2025-06-30 911194016 CLARK NUBER PS 555 110TH AVE NE SUITE 700 BELLEVUE WA 98004 990 2024-07-01 943299686 CENTER FOR JUSTICE & ACCOUNTABILITY CENT 4155440444 268 BUSH ST 3432 SAN FRANCISCO CA 94104 JENNIFER RASMUSSEN EXECUTIVE DIRECTOR 3014420092 2026-04-01 1 1 JENNIFER BECKER HARRIS P00183358 4254544919 2026-04-01 2024 2025-03-06 01:10:19Z JENNIFER RASMUSSEN 268 BUSH ST 3432 SAN FRANCISCO CA 94104 5356402 0 X WWW.CJA.ORG X 1998 DC THE MISSION IS DEDICATED TO DETERRING TORTURE, WAR CRIMES, CRIMES AGAINST HUMANITY AND OTHER SEVERE HUMAN RIGHTS ABUSES AROUND THE WORLD THROUGH LITIGATION, POLICY ADVOCACY AND OUTREACH IN PURSUIT OF TRUTH, JUSTICE AND REDRESS FOR VICTIMS AND SURVIVORS. 13 13 17 54 0 0 3990334 5143801 0 0 92435 106161 110515 106440 4193284 5356402 1087851 1989406 0 0 1496448 1617238 0 30163 224870 1347589 1455484 3931888 5092291 261396 264111 3180523 3558576 471867 587996 2708656 2970580 X THE CENTER FOR JUSTICE AND ACCOUNTABILITY (CJA) IS AN INTERNATIONAL HUMAN RIGHTS ORGANIZATION DEDICATED TO DETERRING TORTURE, WAR CRIMES, CRIMES AGAINST HUMANITY AND OTHER SEVERE HUMAN RIGHTS ABUSES AROUND THE WORLD THROUGH LITIGATION, POLICY ADVOCACY AND OUTREACH IN PURSUIT OF TRUTH, JUSTICE AND REDRESS FOR VICTIMS AND SURVIVORS. 0 0 4636755 1989406 CJA IS A LEADING U.S.-BASED ORGANIZATION WORKING WITH SURVIVORS AND COMMUNITIES IMPACTED BY ATROCITY CRIMES IN SEEKING TRUTH, JUSTICE, AND REDRESS. THROUGH INNOVATIVE HIGH-IMPACT LITIGATION, CJA HAS BROUGHT CASES AGAINST HUMAN RIGHTS VIOLATORS FROM BOSNIA, CAMBODIA, CHILE, CHINA, COLOMBIA, EL SALVADOR, GUATEMALA, HAITI, HONDURAS, INDONESIA, LIBERIA, PERU, SOMALIA, SRI LANKA, SYRIA AND THE UNITED STATES. ADDITIONALLY, CJA PARTICIPATES IN OTHER CASES OF IMPORTANCE TO THE HUMAN RIGHTS COMMUNITY AS AMICUS CURIAE IN HUMAN RIGHTS CASES IN THE U.S. AS WELL AS ADVOCACY BEFORE UNITED NATIONS AND REGIONAL HUMAN RIGHTS BODIES. CJA ALSO SUPPORTS INITIATIVES THAT ADVANCE THE UNITED STATES GOVERNMENT'S COMMITMENT TO CRIMINALLY PROSECUTE HUMAN RIGHTS ABUSERS. CJA WORKS ON AN ONGOING BASIS WITH U.S. AND INTERNATIONAL LAW ENFORCEMENT. CJA INTEGRATES OTHER INNOVATIVE STRATEGIES TO HOLD HUMAN RIGHTS ABUSERS ACCOUNTABLE. CJA PAIRS SURVIVOR-CENTERED LITIGATION WITH TRANSITIONAL JUSTICE PROJECTS, IN WHICH CJA WORKS ALONGSIDE LAWYERS AND HUMAN RIGHTS DEFENDERS FROM IMPACTED COMMUNITIES IN JOINT CASE INVESTIGATION AND DEVELOPMENT. CJA ENGAGES IN ADVOCACY TO ENSURE THAT THERE ARE LEGAL REMEDIES TO HOLD HUMAN RIGHTS VIOLATORS ACCOUNTABLE, WHEREVER THEY MAY BE FOUND. CJA PARTNERS WITH PRO BONO LAWYERS TO LITIGATE OUR CASES. DURING THE 2024-25 FISCAL YEAR, CJA'S PRO BONO PARTNERS DONATED SERVICES AND PROFESSIONAL OUT OF POCKET EXPENSES VALUED AT APPROXIMATELY $8,347,007. CJA ALSO LEVERAGES PARTNERSHIPS WITH LEADING ACADEMIC CENTERS, FORENSIC, MILITARY AND COUNTRY EXPERTS, SURVIVOR COALITIONS, MEDICAL PROFESSIONALS, TORTURE TREATMENT CENTERS, AND FRONTLINE NGOS. THESE PARTNERSHIPS ARE FOUNDATIONAL TO OUR SUCCESS IN INVESTIGATING NEW CASES, ENSURING A SURVIVOR-CENTERED APPROACH TO JUSTICE, AND ENGAGING IN TRANSNATIONAL LITIGATION THAT HAS IMPACT IN THE COUNTRIES WHERE THE CRIMES ORIGINALLY TOOK PLACE. THE IMPACT OF CJA'S WORK CAN BE MEASURED IN AT LEAST FIVE IMPORTANT WAYS: 1. THE USE OF CJA'S CASES AROUND THE WORLD AS A CATALYST AND SUPPORT FOR DOMESTIC ACCOUNTABILITY MOVEMENTS. 2. THE DEVELOPMENT OF A BODY OF INTERNATIONAL HUMAN RIGHTS JURISPRUDENCE. 3. THE HISTORIC RECORD OF TRUTH OUR CASES CREATE. 4. THE THERAPEUTIC BENEFITS THAT SURVIVORS OF GROSS HUMAN RIGHTS ABUSES EXPERIENCE AS A RESULT OF PARTICIPATING IN JUSTICE PROCESSES. 5. THE DOMESTICATION OF INTERNATIONAL HUMAN RIGHTS NORMS IN THE UNITED STATES THROUGH CJA'S HUMAN RIGHTS LITIGATION IN U.S. COURTS. CJA MADE SIGNIFICANT PROGRESS IN SEVERAL OF ITS CASES BEFORE THE COURTS ON ACCOUNTABILITY FOR ATROCITY CRIMES. CJA ALSO FILED BRIEFS AS AMICUS CURIAE IN CASES PENDING IN U.S. APPELLATE COURTS. THROUGH ITS CAPACITY BUILDING WORK, CJA PROVIDES ADVICE AND ASSISTANCE TO LOCAL LAWYERS AND HUMAN RIGHTS DEFENDERS ON COLLECTION, PRESERVATION AND ANALYSIS OF EVIDENCE TO ASSIST IN HOLDING PERPETRATORS OF ATROCITY CRIMES ACCOUNTABLE. MORE INFORMATION IS AT WWW.CJA.ORG. 4636755 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA FL IL MD MA NJ NY OH PA VA WA OR TN X X SCOTT KRIETE 3144354200 PO BOX 31333 SAINT LOUIS MO 63131 CHARLINE YIM CHAIR 2.00 X X 0 0 0 CAROLINE L SCULLIN SECRETARY 1.00 X X 0 0 0 WILLIAM ACEVES TREASURER 1.00 X X 0 0 0 ROBERT FLYNN BOARD MEMBER 0.50 X 0 0 0 DONNOVAN ANDREWS BOARD MEMBER 0.25 X 0 0 0 TYLER GIANNINI BOARD MEMBER 0.50 X 0 0 0 KRIZNA GOMEZ BOARD MEMBER 0.50 X 0 0 0 ROCHELLE KING BOARD MEMBER 1.00 X 0 0 0 JANE ROCAMORA BOARD MEMBER 0.50 X 0 0 0 DYLAN SAVAGE BOARD MEMBER 0.30 X 0 0 0 AMITY BOYE BOARD MEMBER 0.50 X 0 0 0 STEPHANIE FOSTER BOARD MEMBER 0.50 X 0 0 0 JASON HIPP BOARD MEMBER 0.50 X 0 0 0 CARMEN CHEUNG EXECUTIVE DIRECTOR 40.00 X 176373 0 19855 JENNIFER RASMUSSEN DEPUTY EXECUTIVE DIRECTOR 40.00 X 171975 0 27674 SCOTT KRIETE CFO 40.00 X 126611 0 0 CLARET VARGAS SENIOR STAFF ATTORNEY 40.00 X 107805 0 18869 582764 0 66398 3 0 1 0 NONPROFIT FINANCIAL OUTSOURCING PO BOX 31333 SAINT LOUIS MO 63131 OUTSOURCED CFO 126611 1 4088944 1054857 5143801 105579 105579 582 0 582 582 582 FELLOWSHIP REIMB. 900099 100000 100000 403B FORFEITURE FUNDS 900099 4354 4354 REFUNDS AND REIMBURSEM 900099 2086 2086 106440 5356402 0 0 212601 362519 362519 1626887 1626887 399066 313655 36865 48546 907965 756325 67908 83732 28023 24230 1787 2006 180875 148790 14298 17787 101309 82400 8101 10808 172480 99095 73385 30163 30163 421460 414337 7123 30326 14856 6257 9213 53699 30618 18666 4415 735713 727262 2889 5562 21457 21178 133 146 377 377 19972 14603 5369 5092291 4636755 230666 224870 155778 238353 2528979 2440639 495131 877095 1854 635 635 3180523 3558576 366826 587996 105041 0 471867 587996 X 2606389 2970580 102267 0 2708656 2970580 3180523 3558576 X 264111 -2187 X 0 1 X 1 1 1 X 2096242 2111628 3113972 3990334 5143801 16455977 2096242 2111628 3113972 3990334 5143801 16455977 2381116 14074861 4037 2244 42475 92620 105579 246955 28 203 2161 10330 6440 19162 16722094 0.84170 0.83390 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 28. 2021 AMOUNT: $ 203. 2022 AMOUNT: $ 2,161. 2023 AMOUNT: $ 111. 2024 AMOUNT: $ 6,194. REFUND - 2023 AMOUNT: $ 10,219. 2024 AMOUNT: $ 246. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 13703409 8347007 8347007 5356402 0 5356402 13441485 8347007 2187 8349194 5092291 0 5092291 PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE-OFF OF UNCOLLECTIBLE PLEDGES 2,187. 1 CENTRAL AMERICA AND THE CARRIBBEAN 0 1 LEGAL SERVICES & TECHNICAL ASSISTANCE 66725 EAST ASIA AND THE PACIFIC 0 0 LEGAL SERVICES & TECHNICAL ASSISTANCE 240592 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 3 LEGAL SERVICES & TECHNICAL ASSISTANCE 259291 MIDDLE EAST AND NORTH AFRICA 0 0 LEGAL SERVICES & TECHNICAL ASSISTANCE 154634 SUB-SAHARAN AFRICA 0 0 LEGAL SERVICES & TECHNICAL ASSISTANCE 195577 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 387056 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 903664 MIDDLE EAST AND NORTH AFRICA 0 2 GRANTS TO RECIPIENTS LOCATED IN THE REGION 158300 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 80023 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 FUNDRAISING EXPENSES RELATED TO DONATIONS FROM THE REGION. 0 6 0 0 0 6 2365839 80023 2445862 SUB-SAHARAN AFRICA GRANTS TO RECIPIENTS LOCATED IN THE REGION 24834 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND AND GREENLAND) GRANTS TO RECIPIENTS LOCATED IN THE REGION 156148 WIRE TRANSFER 0 MIDDLE EAST AND NORTH AFRICA TECHNICAL ASSISTANCE 73500 CASH 0 EUROPE (INCLUDING ICELAND AND GREENLAND) TECHNICAL ASSISTANCE 25970 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC TECHNICAL ASSISTANCE 77500 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC TECHNICAL ASSISTANCE 21000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND AND GREENLAND) TECHNICAL ASSISTANCE 80416 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC TECHNICAL ASSISTANCE 85456 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND AND GREENLAND) TECHNICAL ASSISTANCE 603928 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC TECHNICAL ASSISTANCE 24000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC TECHNICAL ASSISTANCE 32896 WIRE TRANSFER 0 SUB-SAHARAN AFRICA TECHNICAL ASSISTANCE 24590 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND AND GREENLAND) TECHNICAL ASSISTANCE 41544 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC TECHNICAL ASSISTANCE 65000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC TECHNICAL ASSISTANCE 23302 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC TECHNICAL ASSISTANCE 87500 WIRE TRANSFER 0 SUB-SAHARAN AFRICA TECHNICAL ASSISTANCE 20599 WIRE TRANSFER 0 SUB-SAHARAN AFRICA TECHNICAL ASSISTANCE 10000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND AND GREENLAND) TECHNICAL ASSISTANCE 50860 WIRE TRANSFER 0 19 0 1 0 0 0 0 1 PART I, LINE 2: GRANTS TO FOREIGN ORGANIZATIONS ARE MADE PURSUANT TO A USG-APPROVED SUBGRANT WHICH DELINEATES THE INTENDED USE OF THE FUNDS BY THE GRANTEE AND THE SCHEDULE OF PAYMENTS. WHEN REQUIRED, CJA CONDUCTS A RISK ANALYSIS AND MANAGEMENT (RAM) REVIEW OF FOREIGN ORGANIZATION EMPLOYEES. FUNDS ARE DISBURSED ON A DISCIPLINED AND CONTROLLED BASIS EITHER ON ACHIEVEMENT OF MILESTONES (FIXED AMOUNT AWARD OR FAA) OR BY SUBGRANT AGREEMENT AND REQUEST FOR FUNDS ACCOMPANIED BY SUPPORTING DOCUMENTATION OF EXPENSES. STAFF REVIEWS DOCUMENTATION PROVIDED AND WHEN SATISFIED, AUTHORIZES RELEASE OF ADDITIONAL FUNDS. FUNDS MUST BE USED FOR AUTHORIZED PURPOSES. CJA MAINTAINS DETAILED RECORDS OF SUBGRANT FUNDS PAID AND BALANCE REMAINING. IN ADDITION, CJA PERIODICALLY VISITS PROGRAMS IN PROGRESS TO CONDUCT A FIRST-HAND ASSESSMENT THAT FUNDS ARE BEING USED AS INTENDED. AS PART OF ITS COMPLIANCE PROCEDURES, CJA CONSULTS THE U.S. DEPARTMENT OF THE TREASURY'S OFFICE OF FOREIGN ASSETS CONTROL (OFAC) LIST OF SPECIALLY DESIGNATED NATIONALS AND BLOCKED PERSONS TO ENSURE THAT NO GRANTS ARE MADE TO INDIVIDUALS OR ENTITIES SUBJECT TO U.S. ECONOMIC SANCTIONS OR ASSOCIATED WITH PROHIBITED ACTIVITIES. PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING TO ACCOUNT FOR EXPENDITURES. SCHEDULE F, PART IV, LINE 1: THERE WERE TRANSFERS TO FOREIGN CORPORATIONS, BUT THEY WERE NOT OF THE TYPE DESCRIBED IN SECTION 6038B(A)(1)(A), 367(D), OR 367(D) SO NO FORM 926 WAS REQUIRED TO BE FILED. X 0 CA FL OH OR IL MD MA NJ NY PA TN VA WA 1 CENTER FOR VICTIMS OF TORTURE 2356 UNIVERSITY AVENUE WEST SUITE 430 ST PAUL MN 55114 363383933 501(C)(3) 220106 0 TECHNICAL ASSISTANCE INTERNATIONAL CENTER FOR TRANSITIONAL JUSTICE 50 BROADWAY FLOOR 23 NYC NY 10004 113580024 501(C)(3) 82408 0 TECHNICAL ASSISTANCE US CONFERENCE OF CATHOLIC BISHOPS 3211 4TH STREET NE WASHINGTON DC 20017 530196617 501(C)(3) 60005 0 TECHNICAL ASSISTANCE 3 0 PART I, LINE 2: CJA MAINTAINS PROCEDURES TO ENSURE THAT GRANTS ARE MADE IN FURTHERANCE OF ITS CHARITABLE PURPOSES AND IN COMPLIANCE WITH APPLICABLE LAWS. PRIOR TO MAKING A GRANT, THE ORGANIZATION CONDUCTS DUE DILIGENCE TO CONFIRM THAT THE PROSPECTIVE GRANTEE'S ACTIVITIES ARE CONSISTENT WITH THE ORGANIZATION'S 501(C)(3) PURPOSES. THE ORGANIZATION REVIEWS GRANT AGREEMENTS AND RELATED PROCEDURES AND REQUIRES PERIODIC REPORTING AND ACCOUNTING TO DOCUMENT THE USE OF GRANT FUNDS. ADDITIONALLY, AS PART OF THE GRANT PROCESS CJA REVIEWS QUARTERLY FINANCIALS FOR COMPLIANCE WITH 2 CFR 200 AND OTHER RELEVANT USG REGULATIONS. X 0 0 0 0 0 0 0 0 0 JENNIFER RASMUSSEN DEPUTY EXECUTIVE DIRECTOR 171975 0 0 0 0 0 6879 0 20795 0 199649 0 0 0 CARMEN CHEUNG EXECUTIVE DIRECTOR 176373 0 0 0 0 0 7055 0 12800 0 196228 0 0 0 FORM 990, PART I, LINE 6, VOLUNTEERS 13 BOARD MEMBERS PROVIDED 12-56 HOURS PER YEAR 19 LAW FIRMS/INVESTIGATORS (AVERAGE 2 LAWYERS PER FIRM) PROVIDED PRO BONO LEGAL ASSISTANCE AT VARYING HOURS 4 EXPERTS AT APPROXIMATELY 10 HOURS EACH. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. AFTER COMPLETION OF THE 990, CJA IS SENT A DRAFT OF THE RETURNS TO BE REVIEWED AND EXAMINED. CJA MAKES COPIES OF THE RETURNS AND DISTRIBUTES TO THE EXECUTIVE DIRECTOR, DEPUTY EXECUTIVE DIRECTOR, AND THE EXECUTIVE COMMITTEE. AT THAT TIME THEY CAN REVIEW AND, IF APPLICABLE, DISCUSS ANY LINE ITEMS IN THE RETURN WITH THE ACCOUNTANT WHO HAS PREPARED THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ALL CJA BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST (COI) DISCLOSURE ANNUALLY. THE WRITTEN CONFLICT OF INTEREST POLICY IS REVIEWED AND A DISCLOSURE STATEMENT MUST BE FILLED OUT AND SIGNED. COMPLETED DISCLOSURES ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND FILED WITH GOVERNANCE MATERIALS. DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE BY THE BOARD AND ALL POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD. THE BOARD SHALL REVIEW ALL CONFLICTS OF INTEREST AND DETERMINE WHAT, IF ANY, ACTION SHOULD BE TAKEN TO ADDRESS OR MITIGATE THE COI. THE BOARD SHALL REQUIRE THAT ANY RECUSED DIRECTOR, OR ANY OTHER PERSON WITH AN INTEREST IN THE COI, LEAVE THE MEETING DURING THE DISCUSSION OF, AND ANY VOTE ON, THE COI. AFTER REVIEWING A COI, THE BOARD MAY DETERMINE, BY A MAJORITY VOTE OF THE NON-INTERESTED DIRECTORS, TO: - APPROVE A TRANSACTION OR ARRANGEMENT SUBJECT TO A COI, BUT ONLY IF THE BOARD DETERMINES THAT THE TRANSACTION OR ARRANGEMENT IS IN CJA'S BEST INTERESTS AND FOR ITS OWN BENEFIT; IS FAIR AND REASONABLE TO CJA; AND, AFTER EXERCISING DUE DILIGENCE, DETERMINES THAT CJA CANNOT OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS UNDER THE CIRCUMSTANCES; - REQUIRE A CONFLICTED OFFICER, DIRECTOR, OR EMPLOYEE TO BE RECUSED FROM RECEIVING INFORMATION RELATING TO THE COI AND FROM PARTICIPATING IN ANY PORTION OF MEETINGS, DECISION-MAKING OR ACTIVITY, RELATING TO THE COI; - DETERMINE THAT THE COI IS SUCH THAT THE INTERESTS OF CJA ARE BEST SERVED THROUGH THE RESIGNATION, REMOVAL, OR TERMINATION OF THE CONFLICTED OFFICER, DIRECTOR, OR EMPLOYEE; OR - TAKE ANY OTHER ACTION THAT THE BOARD DETERMINES IS NECESSARY OR ADVISABLE TO ADDRESS OR MITIGATE THE COI. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS SET BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS AND IS BASED ON ANALYSIS OF COMPARABILITY DATA AND A PERFORMANCE REVIEW CONSISTING OF A SELF-ASSESSMENT BY THE EXECUTIVE DIRECTOR, INTERVIEWS WITH STAFF, AND A WRITTEN EVALUATION PREPARED BY THE EXECUTIVE COMMITTEE. DELIBERATION AND DECISIONS ABOUT OTHER OFFICERS' COMPENSATION ARE MADE BY THE EXECUTIVE DIRECTOR WHO CONSIDERS A NUMBER OF FACTORS, INCLUDING CHANGE(S) IN SCOPE OF RESPONSIBILITIES, NGO COMPENSATION REPORTS AND OTHER MARKET DATA. THE LAST COMPENSATION REVIEW OCCURRED DECEMBER 2024. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE PRINCIPAL PLACE OF BUSINESS. THE CONFLICT OF INTEREST POLICY AND THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: WRITE-OFF OF UNCOLLECTIBLE PLEDGES -2,187.