Nonprofit · EIN 38-3520445
SAFE & JUST MICHIGAN
Also known as CAPPS ADVOCATES
Tax-exempt · LANSING, MI 48912
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,529,229 | $1,001,903 | $527,326 | $1,659,314 | $45,247 | $1,614,067 |
| December 31, 2024 | 990 | $613,045 | $2,550,564 | -$1,937,519 | $1,161,874 | $75,133 | $1,086,741 |
| December 31, 2023 | 990 | $3,933,727 | $3,528,133 | $405,594 | $3,161,034 | $142,132 | $3,018,902 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,490,813
- of which government grants
- $5,001
- Program service revenue
- $12,000
- Investment income
- $24,353
- Other revenue
- $2,063
Expenses
- Grants and similar amounts paid
- $202,001
- Compensation of officers, directors and key employees
- $177,093
- Other salaries and wages
- $340,496
- Salaries, compensation and benefits (total)
- $582,370
- Professional fundraising fees
- $0
- Accounting fees
- $37,607
- Occupancy
- $24,417
- Travel
- $18,013
- Depreciation
- $6,663
- Program services (functional)
- $747,805
- Management and general (functional)
- $213,512
- Fundraising (functional)
- $40,586
Balance sheet and other
- Total assets, start of year
- $1,161,874
- Total assets, end of year
- $1,659,314
- Total liabilities, end of year
- $45,247
- Net assets, end of year
- $1,614,067
- Land, buildings and equipment
- $10,672
- Net assets without donor restrictions
- $673,674
- Net assets with donor restrictions
- $940,393
- Gross receipts
- $1,529,229
- Employees
- 12
- Volunteers
- 182
- Year formed
- 2000
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN S COOPER | EXECUTIVE DIRECTOR Officer | 40 | $73,588 | $18,028 | $10,040 |
| CATHERINE MCCRACKEN | COO Officer | 40 | $85,657 | $0 | $9,802 |
| ANTHONY LEGION | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| EILEEN HAYES | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| DR JEFFREY MORENOFF | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| JOSE BURGOS | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| JUDITH GRACEY | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| TRACEY WEAVER BRAME | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| CAROL SIEMON | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| MARGIT ALLEN | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| JONATHAN SACKS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JOE HAVEMAN | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MONICA JAHNER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ANNA KOHN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN S COOPER | EXECUTIVE DIRECTOR Officer | 40 | $72,747 | $14,943 | $9,602 |
| CATHERINE MCCRACKEN | CHIEF OPERATING OFFICER Officer | 40 | $82,581 | $0 | $10,012 |
| DR JENIFER COBBINA-DUNGY | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| ANTHONY LEGION | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| EILEEN HAYES | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| DR JEFFREY MORENOFF | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| JOSE BURGOS | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| JUDITH GRACEY | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| TRACEY WEAVER BRAME | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| CAROL SIEMON | MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| GARY ASHBY | MEMBER (ENDED 4/24) Trustee or director | 1 | $0 | $0 | $0 |
| JOE HAVEMAN | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MONICA JAHNER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ANNA KOHN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ASHLEY GOLDON | EMPLOYEE Highest-paid employee | 40 | $107,508 | $6,291 |
| KATE MCCRACKEN | COO Officer | 40 | $92,346 | $9,509 |
| JOHN COOPER | EXECUTIVE DIRECTOR Officer | 40 | $92,346 | $9,203 |
| ANNA KOHN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MONICA JAHNER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DR JENNIFER COBBINA - DUNGY | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| EILEEN HAYES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE HAVEMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GARY ASHBY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANTHONY LEGION | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DR JEFFREY MORENOFF | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOSE BURGOS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JUDITH GRACEY ESQ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEAN TRACEY WEAVER BRAME | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 119 PERE MARQUETTE DR STE 2A, LANSING, MI 48912-1270
- In care of
- % BARBARA LEVINE
- Principal officer (990 for 2025)
- KATE MCCRACKEN, 119 PERE MARQUETTE DRIVE 2A, LANSING, MI 48912
- Signed the 990
- KATE MCCRACKEN, EXECUTIVE DIRECTOR
- Phone
- (517) 482-7753
- Website
- WWW.SAFEANDJUSTMI.ORG
- Return prepared by
- MANER COSTERISAN PC
Mission
WORKS TO ADVANCE POLICIES THAT END MICHIGAN'S OVERUSE OF INCARCERATION AND PROMOTES COMMUNITY SAFETY AND HEALING.
Program accomplishments
- SAFE & JUST MICHIGAN PROVIDED 32 FREE EXPUNGEMENT FAIRS ACROSS THE STATE SERVING NEARLY 6,000 PEOPLE. THE ORGANIZATION EDUCATED THE PUBLIC ABOUT VARIOUS CRIMINAL LEGAL REFORMS NEEDED IN MICHIGAN.Expenses $747,805 · grants $202,001 · revenue $14,063
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-3520445
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2001
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W20)
- Assets (IRS master file)
- $1,659,314
- Income (IRS master file)
- $1,529,229
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,529,229 | $1,001,903 | $1,659,314 | XML |
| 990 | December 2024 | $613,045 | $2,550,564 | $1,161,874 | XML |
| 990 | December 2023 | $3,933,727 | $3,528,133 | $3,161,034 | XML |
| 990 | December 2022 | $2,507,766 | $1,962,561 | $2,708,343 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-3520445).
Questions about SAFE & JUST MICHIGAN
- What is the EIN of SAFE & JUST MICHIGAN?
- The employer identification number (EIN) of SAFE & JUST MICHIGAN is 38-3520445.
- Is SAFE & JUST MICHIGAN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to SAFE & JUST MICHIGAN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SAFE & JUST MICHIGAN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SAFE & JUST MICHIGAN due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SAFE & JUST MICHIGAN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SAFE & JUST MICHIGAN?
- The 990 for the year ended December 31, 2025 names KATE MCCRACKEN.
- Who are the officers and directors of SAFE & JUST MICHIGAN?
- The 990 for the year ended December 31, 2025 lists 14 people; 2 received compensation from the organization, the highest $73,588 (JOHN S COOPER, EXECUTIVE DIRECTOR).
- How much revenue does SAFE & JUST MICHIGAN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,529,229, expenses of $1,001,903 and total assets of $1,659,314 at year end.
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All nonprofits in LANSING · Michigan · Public and societal benefit