Nonprofit · EIN 57-0873224
JUSTICE 360
Tax-exempt · COLUMBIA, SC 29201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $496,928 | $430,620 | $66,308 | $352,221 | $22,693 | $329,528 |
| December 31, 2024 | 990 | $406,911 | $380,603 | $26,308 | $263,131 | $61 | $263,070 |
| December 31, 2023 | 990 | $354,703 | $315,372 | $39,331 | $237,604 | $842 | $236,762 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $133,437
- of which government grants
- $54,502
- Program service revenue
- $360,614
- Investment income
- $1,612
- Other revenue
- $1,265
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $85,578
- Other salaries and wages
- $239,582
- Salaries, compensation and benefits (total)
- $325,160
- Professional fundraising fees
- $0
- Travel
- -$490
- Program services (functional)
- $312,990
- Management and general (functional)
- $97,564
- Fundraising (functional)
- $20,066
Balance sheet and other
- Total assets, start of year
- $263,131
- Total assets, end of year
- $352,221
- Total liabilities, end of year
- $22,693
- Net assets, end of year
- $329,528
- Net assets without donor restrictions
- $329,528
- Gross receipts
- $496,928
- Employees
- 6
- Year formed
- 1988
- State of legal domicile
- SC
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 |
|---|---|---|---|
| Lindsey Vann | Executive Dir. Trustee or director | 40 | $85,578 |
| Sarah Cox | Board Member Trustee or director | 1 | $0 |
| Jason Belton | Board Member Trustee or director | 1 | $0 |
| Tiffany James | Board Member Trustee or director | 1 | $0 |
| Sherard Duvall | Board Member Trustee or director | 1 | $0 |
| Abigail Gowdy | Board Member Trustee or director | 1 | $0 |
| Cameron Blazer | Board Member Trustee or director | 1 | $0 |
| Charles Grose | Board Member Trustee or director | 1 | $0 |
| Elizabeth Franklin-Best | Past Chair Officer | 1 | $0 |
| Todd Steadman | Treasurer Officer | 1 | $0 |
| Jean Popowski | Chairman Officer | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lindsey Vann | Executive Dir. Trustee or director | 40 | $87,056 |
| Sarah Cox | Board Member Trustee or director | 1 | $0 |
| Tiffany James | Board Member Trustee or director | 1 | $0 |
| Sherard Duvall | Board Member Trustee or director | 1 | $0 |
| Cameron Blazer | Board Member Trustee or director | 1 | $0 |
| Charles Grose | Board Member Trustee or director | 1 | $0 |
| Elizabeth Franklin-Best | Past Chair Officer | 1 | $0 |
| Todd Steadman | Treasurer Officer | 1 | $0 |
| Jean Popowski | Chairman Officer | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lindsey Vann | Executive Dir. Trustee or director | 40 | $81,131 |
| Sarah Cox | Board Member Trustee or director | 1 | $0 |
| Tiffany James | Board Member Trustee or director | 1 | $0 |
| Sherard Duvall | Board Member Trustee or director | 1 | $0 |
| Cameron Blazer | Board Member Trustee or director | 1 | $0 |
| Charles Grose | Board Member Trustee or director | 1 | $0 |
| Elizabeth Franklin-Best | Past Chair Officer | 1 | $0 |
| Todd Steadman | Treasurer Officer | 1 | $0 |
| Jean Popowski | Chairman Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 900 ELMWOOD AVE STE 200, COLUMBIA, SC 29201-2058
- Principal officer (990 for 2025)
- Allison Franz
- Signed the 990
- Allison Franz, Executive Dir.
- Phone
- (803) 765-1044
- Website
- www.justice360sc.org
- Return prepared by
- The Hobbs Group PA
Mission
To provide attorney services to death penalty cases
Program accomplishments
- Defense counsel service to provide representation and other services to eligible persons and appointed attorneys in connection with death penalty cases.Expenses $312,990 · revenue $360,614
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
- 57-0873224
- 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
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R69Z)
- Assets (IRS master file)
- $352,221
- Income (IRS master file)
- $496,928
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $496,928 | $430,620 | $352,221 | XML |
| 990 | December 2024 | $406,911 | $380,603 | $263,131 | IRS |
| 990 | December 2023 | $354,703 | $315,372 | $237,604 | IRS |
| 990 | December 2022 | $283,565 | $383,954 | $213,910 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 57-0873224).
Questions about JUSTICE 360
- What is the EIN of JUSTICE 360?
- The employer identification number (EIN) of JUSTICE 360 is 57-0873224.
- Is JUSTICE 360 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to JUSTICE 360 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JUSTICE 360 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 JUSTICE 360 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 JUSTICE 360 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 JUSTICE 360?
- The 990 for the year ended December 31, 2025 names Allison Franz.
- Who are the officers and directors of JUSTICE 360?
- The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $85,578 (Lindsey Vann, Executive Dir.).
- How much revenue does JUSTICE 360 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $496,928, expenses of $430,620 and total assets of $352,221 at year end.
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