Nonprofit · EIN 95-3523852
UNITED STATES JUSTICE FOUNDATION
Tax-exempt · LAGUNA NIGUEL, CA 92677
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,884,831 | $3,237,942 | -$353,111 | $576,264 | $483,531 | $92,733 |
| December 31, 2024 | 990 | $4,050,334 | $3,417,729 | $632,605 | $676,428 | $230,583 | $445,845 |
| December 31, 2023 | 990 | $4,488,443 | $4,603,708 | -$115,265 | $455,620 | $642,380 | -$186,760 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,758,392
- Program service revenue
- $0
- Investment income
- $57,860
- Other revenue
- $68,579
Expenses
- Grants and similar amounts paid
- $15,000
- Compensation of officers, directors and key employees
- $512,005
- Salaries, compensation and benefits (total)
- $520,891
- Professional fundraising fees
- $312,732
- Legal fees
- $175,837
- Accounting fees
- $15,610
- Travel
- $41,021
- Program services (functional)
- $1,950,209
- Management and general (functional)
- $265,315
- Fundraising (functional)
- $1,022,418
Balance sheet and other
- Total assets, start of year
- $676,428
- Total assets, end of year
- $576,264
- Total liabilities, end of year
- $483,531
- Net assets, end of year
- $92,733
- Publicly traded securities
- $374,849
- Net assets without donor restrictions
- $92,733
- Gross receipts
- $2,884,831
- Employees
- 1
- Year formed
- 1979
- State of legal domicile
- CA
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 |
|---|---|---|---|
| James Lacy | President & ED Trustee or director, Officer | 20 | $245,916 |
| Floyd Brown | Secretary Trustee or director, Officer | 10 | $167,230 |
| Alex Tomescu | Asst Secretary Officer | 5 | $65,184 |
| Barrett Garcia | Treasurer Officer | 5 | $32,175 |
| Norm Olney | Director Trustee or director | 0 | $500 |
| Steve Some | Director Trustee or director | 0 | $500 |
| Randy Goodwin | Director Trustee or director | 0 | $500 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Lacy | President & ED Trustee or director, Officer | 20 | $186,000 |
| Floyd Brown | Secretary Trustee or director, Officer | 10 | $126,460 |
| Alex Tomescu | Asst Secretary Officer | 5 | $43,231 |
| Barrett Garcia | Treasurer Officer | 5 | $27,900 |
| Norm Olney | Director Trustee or director | 0 | $500 |
| Steve Some | Director Trustee or director | 0 | $500 |
| Randy Goodwin | Director Trustee or director | 0 | $500 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Lacy | President & ED Trustee or director, Officer | 20 | $183,455 |
| Floyd Brown | Secretary Trustee or director, Officer | 10 | $125,900 |
| Alex Tomescu | Asst Secretary Officer | 5 | $38,240 |
| Barrett Garcia | Treasurer Officer | 5 | $25,000 |
| Norm Olney | Director Trustee or director | 0 | $500 |
| Steve Some | Director Trustee or director | 0 | $500 |
| Randy Goodwin | Director Trustee or director | 0 | $500 |
Address and contacts
- Address (IRS master file)
- 30011 IVY GLENN DR STE 223, LAGUNA NIGUEL, CA 92677-5018
- Principal officer (990 for 2025)
- James Lacy, 30011 Ivy Glenn Drive 223, Laguna Niguel, CA 92677
- Signed the 990
- Barrett Garcia, Treasurer
- Phone
- (202) 370-6366
- Website
- usjf.net
- Return prepared by
- Barrett Garcia & Co
California records
California keeps its own records of charities and corporations. Search them by EIN 95-3523852 or by the name UNITED STATES JUSTICE FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
United States Justice Foundation is a non-profit public interest, legal action organization dedicated to instruct, inform and educate the public on, and to litigate, significant legal issues confronting America. USJF seeks to advance the original understanding of constitutional jurisprudence in the judicial arena. USJF promotes important public policy matters and the advancement of conservative principles in the judicial arena, as well as supports property, civil and human rights. More information can be found on USJFs website: www.usjf.net.
Program accomplishments
- USJF conducted and supported research and education, disseminating information about important legal and public policy issues through reports, and articles available on the organizations website. USJF mailed over 100,000 petitions in 2025 to the public, to inform them of important public policy issues, such as the importance of ensuring election integrity and voting rights, and asking them to send their signed petitions to members of Congress and other government officials. Over 35,000 signed petitions were received by government officials, calling on them to investigate and take action on matters of increased integrity in government that promotes the general welfare of the publicExpenses $1,950,209
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
- 95-3523852
- 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
- 1981
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Unknown (Z99Z)
- Assets (IRS master file)
- $576,264
- Income (IRS master file)
- $2,884,831
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,884,831 | $3,237,942 | $576,264 | XML |
| 990 | December 2024 | $4,050,334 | $3,417,729 | $676,428 | XML |
| 990 | December 2023 | $4,488,443 | $4,603,708 | $455,620 | XML |
| 990 | December 2022 | $3,956,885 | $4,188,088 | $316,316 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 95-3523852).
Questions about UNITED STATES JUSTICE FOUNDATION
- What is the EIN of UNITED STATES JUSTICE FOUNDATION?
- The employer identification number (EIN) of UNITED STATES JUSTICE FOUNDATION is 95-3523852.
- Is UNITED STATES JUSTICE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to UNITED STATES JUSTICE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UNITED STATES 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 UNITED STATES 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 UNITED STATES 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 UNITED STATES JUSTICE FOUNDATION?
- The 990 for the year ended December 31, 2025 names James Lacy.
- Who are the officers and directors of UNITED STATES JUSTICE FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 7 received compensation from the organization, the highest $245,916 (James Lacy, President & ED).
- How much revenue does UNITED STATES JUSTICE FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,884,831, expenses of $3,237,942 and total assets of $576,264 at year end.
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