Judicial Action Group INC FY2022 filing

Not tax-deductible

Vestavia, AL501(c)(4)Public & Societal BenefitEIN 20-2603039Revenue $146K in FY2022

On file with the IRSjudicialactiongroup.com7013 Lake Run Dr, 35242-7503 · Vestavia, ALTax-exempt since Jun 2006

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Research, educate and lobby for proper understanding of the american form of government, function or the three branches of government and the role that each branch should play in the system of checks and balances.

62¢ of each $1 spent went to programs.
$78K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $3K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$78K
to officers and key staff · 44% of spending
Concern: pay to officers and key staff is 44% of spending; over 30%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.0 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$146K
-4% vs prior year
Spent
$176K
To programs
62%
Net assets
$567
By yearFY2020–FY2024
Revenue
$146K
FY2022▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$179K
FY2021$151K
FY2022$146K
FY2023$153K
FY2024$159K
Expenses
$176K
FY2022▲ +43%
Tap a bar for its year
Expenses by fiscal year
FY2020$180K
FY2021$123K
FY2022$176K
FY2023$136K
FY2024$158K
Net assets
$567
FY2022▼ -98%
Tap a bar for its year
Net assets by fiscal year
FY2020$2K
FY2021$31K
FY2022$567
FY2023$17K
FY2024$18K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2006.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

62 cents of each dollar spent went to programs.

Program services 62% · $110K Management & general 38% · $66K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $78K paid to officers and key staff.

Part VII, Section A · reportable compensation
$78,000Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A

Phillip Jauregui’s $88K as Chairman is at the 68th percentile of top reported officer pay among 1043 $100K–1M public & societal benefit nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Phillip Jauregui$88,500$76,500$78,000$85,000$111,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates and advocates for understanding how the US government's three branches work and balance power.

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Provided by the organization

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1 program · $110K · in their own filed words · FY2022
01

Teaching and presenting the role that each branch of the federal government should play in the system of checks and balances.

$110Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2020
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$146K
Ln 12
Gifts and grantsLn 1h$146K
Money outPt IX
$176K
Ln 25
Programscol B$110K
Managementcol C$66K
Owns and owesPt X
$567
net assets · Ln 32
Cash and savingsLn 1–2$567
Total assetsLn 16$567
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$146K
Total revenueLn 12$146K
Assets in detailPt X, end of year
CashLn 1$567
Cash and savings togetherLn 1–2$567
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$567
LiabilitiesLn 26$0
Net assetsLn 32$567
OperationsPt I, VI
EmployeesI 57
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$31K$567
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$31K$567
LiabilitiesLn 26$0$0
Net assetsLn 32$31K$567
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$7K$7K
Pay of current officers, directors and key staffLn 5$78K$78K
Other salaries and wagesLn 7$54K$54K
Payroll taxesLn 10$11K$6K$4K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$3K$3K
Information technologyLn 14$3K$3K
TravelLn 17$7K$7K
Conferences, conventions and meetingsLn 19$4K$4K
Other expenses (24a–d)Ln 24$2K$2K$6
All other expensesLn 24e$765$374$391
Total functional expensesLn 25$176K$110K$66K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $159K$158K$1K$18K 990 PDF
FY2023 $153K$136K$17K$17K 990 PDF
FY2022 Viewing $146K$176K−$30K$567 990 PDF
FY2021 $151K$123K$28K$31K 990 PDF
FY2020 $179K$180K−$1K$2K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $145,808 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $151,328$145,808
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $151,328$145,808
I-13 Grants and similar amounts paidPrior year $2,650$7,200
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $100,989$142,110
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $19,391$26,659
I-18 Total expensesPrior year $123,030$175,969
I-19 Revenue less expensesPrior year $28,298−$30,161
Part VI · Governance 3 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $145,808 across 3 lines filed
VIII-1f All other contributions, gifts and grants$145,808
VIII-1h Total contributions, gifts and grants$145,808
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$145,808
Part IX · Statement of functional expenses $175,969 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $7,200$7,200
IX-5 Pay of current officers, directors and key staffPrograms $78,000$78,000
IX-7 Other salaries and wagesManagement $53,539$53,539
IX-10 Payroll taxesPrograms $6,080 · Management $4,491$10,571
IX-11g Other fees for servicesManagement $1,727$1,727
IX-12 Advertising and promotionPrograms $4,981$4,981
IX-13 Office expensesManagement $2,974$2,974
IX-14 Information technologyManagement $2,902$2,902
IX-17 TravelPrograms $6,994$6,994
IX-19 Conferences, conventions and meetingsPrograms $4,245$4,245
IX-24 Other expenses (24a–d)Programs $2,065 · Management $6$2,071
IX-24e All other expensesPrograms $374 · Management $391$765
IX-25 Total functional expensesPrograms $109,939 · Management $66,030 · Fundraising $0$175,969
Part X · Balance sheet $567 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $30,728$567
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $30,728$567
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $30,728$567
X-32 Total net assets or fund balancesStart of year $30,728$567
X-33 Total liabilities and net assetsStart of year $30,728$567
Part XI · Reconciliation of net assets $567 net assets at year end
XI-1 Total revenue$145,808
XI-2 Total expenses$175,969
XI-3 Revenue less expenses−$30,161
XI-4 Net assets at start of year$30,728
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$567

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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