Nonprofit · EIN 92-2980092
MAGNITSKY JUSTICE FOUNDATION
Tax-exempt · WASHINGTON, DC 20013
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $143,915 | $323,726 | -$179,811 | $168,323 | $0 | $168,323 |
| December 31, 2024 | 990 | $446,182 | $187,953 | $258,229 | $348,134 | $0 | $348,134 |
| December 31, 2023 | 990-EZ | $90,000 | $95 | $89,905 | $89,905 | $0 | $89,905 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $139,419
- Program service revenue
- $0
- Investment income
- $4,496
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $103
- Accounting fees
- $2,250
- Program services (functional)
- $321,362
- Management and general (functional)
- $2,364
Balance sheet and other
- Total assets, start of year
- $348,134
- Total assets, end of year
- $168,323
- Total liabilities, end of year
- $0
- Net assets, end of year
- $168,323
- Net assets without donor restrictions
- $168,323
- Gross receipts
- $143,915
- Employees
- 0
- Volunteers
- 3
- Year formed
- 2023
- State of legal domicile
- DE
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 |
|---|---|---|---|
| WILLIAM BROWDER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| IVAN CHERKASOV | TREASURER Trustee or director, Officer | 2 | $0 |
| GRANT FELGENHAUER | SECRETARY Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM BROWDER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| IVAN CHERKASOV | TREASURER Trustee or director, Officer | 2 | $0 |
| GRANT FELGENHAUER | SECRETARY Trustee or director, Officer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM BROWDER | PRESIDENT | 2 | $0 |
| IVAN CHERKASOV | TREASURER | 2 | $0 |
| GRANT FELGENHAUER | SECRETARY | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 77315, WASHINGTON, DC 20013-8315
- In care of
- % GRANT FELGENHAUER
- Principal officer (990 for 2025)
- IVAN CHERKASOV, PO BOX 77315, WASHINGTON, DC 200138315
- Signed the 990
- IVAN CHERKASOV, TREASURER
- Phone
- (207) 440-1774
- Return prepared by
- SKODY SCOT & CO CPAS PC
Mission
1) TO ADVANCE PUBLIC AWARENESS AND EDUCATION ABOUT ALL ASPECTS OF HUMAN RIGHTS AND HUMAN RIGHTS ABUSE, 2) TO RELIEVE THE POVERTY, SICKNESS, AND DISTRESS OF VICTIMS OF HUMAN RIGHTS ABUSE, AND 3) TO PROMOTE OR ASSIST IN PROMOTING AND CARRYING OUT RESEARCH INTO HUMAN RIGHTS ABUSE.
Program accomplishments
- THE FOUNDATION'S ACTIVITIES INCLUDE: EDUCATING AND RAISING AWARENESS OF THE GLOBAL MAGNITSKY ACTS BY PARTNERING WITH OTHER ORGANIZATIONS TO HOST SEMINARS, CONFERENCES, AND TALKS, PROMOTING THE RESEARCH AND INITIATIVES OF OTHER MISSION-ALIGNED ORGANIZATIONS, ADVOCATING FOR MAGNITSKY SANCTIONS TO BE ADOPTED WORLDWIDE, HOSTING THE MAGNITSKY HUMAN RIGHTS AWARDS, A HIGHLY PRESTIGIOUS AWARD THAT HONORS THE COURAGE OF HUMAN RIGHTS ACTIVISTS, JOURNALISTS, AND POLITICIANS, AND PROVIDING DIRECT AND INDIRECT RELIEF TO VICTIMS OF HUMAN RIGHTS ABUSES. THE FOUNDATION UNDERTAKES THESE ACTIVITIES TO FURTHER ITS EXEMPT PURPOSE BY PROVIDING WIDESPREAD EDUCATION AND AWARENESS, AND ULTIMATELY SPUR ACTION TO ADDRESS HUMAN RIGHTS ABUSES.Expenses $321,362
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-EZ on file |
IRS record
- EIN
- 92-2980092
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R20)
- Assets (IRS master file)
- $168,323
- Income (IRS master file)
- $143,915
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $143,915 | $323,726 | $168,323 | IRS |
| 990 | December 2024 | $446,182 | $187,953 | $348,134 | XML |
| 990-EZ | December 2023 | $90,000 | $95 | $89,905 | XML |
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 92-2980092).
Questions about MAGNITSKY JUSTICE FOUNDATION
- What is the EIN of MAGNITSKY JUSTICE FOUNDATION?
- The employer identification number (EIN) of MAGNITSKY JUSTICE FOUNDATION is 92-2980092.
- Is MAGNITSKY JUSTICE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to MAGNITSKY JUSTICE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAGNITSKY JUSTICE FOUNDATION 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 MAGNITSKY JUSTICE FOUNDATION 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 MAGNITSKY JUSTICE FOUNDATION 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 MAGNITSKY JUSTICE FOUNDATION?
- The 990 for the year ended December 31, 2025 names IVAN CHERKASOV.
- Who are the officers and directors of MAGNITSKY JUSTICE FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does MAGNITSKY JUSTICE FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $143,915, expenses of $323,726 and total assets of $168,323 at year end.
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