2026-04-13T19:35:12-04:00 2024-12-31 990EZ 2024-11-05 332096611 JUST COMMUNITIES JUST 5035444528 PO BOX 1278 LAKE OSWEGO OR 97035 MONICA SANTOYO ACCOUNTANT 5035444528 2026-04-14 false 2024 2025-03-06 01:10:19Z X X X X X X 25000 25000 0 0 0 25000 25000 0 0 25000 0 25000 0 25000 0 25000 Just Communities is organized to promote social welfare by conducting research policy analysis advocacy and organizing to support communities and elected leaders in strengthening democracy and advancing policies that create a more just livable and resilient society. There were no programs rolled out in 2024 since the organization was only created in November 2024. 0 0 Khanh Pham President 5 0 0 0 Duncan Hwang Secretary 5 0 0 0 Joseph Santos-Lyons Treasurer 5 0 0 0 false false false false false false false false false OR Infused LLC PO BOX 1278 LAKE OSWEGO OR 97035 5035444525 false false false false false false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Other Information (Part V),line 3b | Explanation:| Just Communities was incorporated as a nonprofit corporation with the Oregon Secretary of State on November 5 2024 and was formed with the intent to operate as a social welfare organization under Internal Revenue Code Section 501c4. Shortly after formation the organization timely filed Form 8976 Notice of Intent to Operate Under Section 501c4 in good faith and believed that this filing satisfied the federal requirements necessary to establish its exempt filing status. The late filing resulted from an administrative misunderstanding regarding the distinction between Form 8976 and Form 1024-A. As a newly formed organization with no prior filing history the organization did not understand that filing Form 8976 did not constitute formal recognition of exemption and that an annual federal return was still required while exempt status remained unresolved. The failure to file timely was inadvertent and was not due to willful neglect. Upon becoming aware of the omission the organization promptly took corrective action by preparing and submitting Form 1024-A to request recognition as a Section 501c4 organization and by filing the appropriate Form 990 return as soon as practicable. The organization has maintained complete financial records and has acted in good faith to bring its filings into compliance. To prevent recurrence the organization has implemented internal compliance procedures including establishing a tax filing calendar engaging professional oversight for annual federal filings and adopting formal review processes to monitor filing deadlines and exemption-related requirements. The organization respectfully submits that the late filing was due to reasonable cause and requests waiver of any penalties accordingly. The organization respectfully requests abatement of any late-filing penalties for the 2024 tax year based on reasonable cause. The organization was incorporated on November 5 2024 with the intent to operate as a social welfare organization under Internal Revenue Code Section 501c4. On November 22 2024 the organization timely filed Form 8976 Notice of Intent to Operate Under Section 501c4 believing this satisfied the federal requirements for exempt filing status. Due to an administrative misunderstanding between Form 8976 and Form 1024-A the organization did not realize the need for a separate application for formal exemption recognition or the requirement for an annual federal return while exempt status was pending. As a new organization without prior filing history it relied on its understanding of the initial notification filing and did not intentionally fail to comply. Upon discovering the oversight the organization promptly rectified the situation by submitting Form 1024-A and the necessary Form 990 return as soon as possible. It has consistently acted in good faith maintained complete financial records and is now implementing procedures to ensure future compliance. The late filing was inadvertent and due to reasonable cause not willful neglect. The organization respectfully requests the waiver of any related penalties.