Forensic Justice Project FY2024 filing

Tax-deductible

Portland, OR501(c)(3)Since 2018Crime & LegalEIN 83-1241315

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To prevent and correct wrongful convictions.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
$149K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $49K a year · 9% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$149K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$19K
5% of total assets
Looks good: liabilities are 5% 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
$836K
+17% vs prior year
Spent
$811K
To programs
99%
Net assets
$397K
By yearFY2020–FY2025
Revenue
$836K
FY2024▲ +17%
Revenue by fiscal year
FY2020$351K
FY2021$324K
FY2022$426K
FY2023$713K
FY2024$836K
FY2025$455K
Expenses
$811K
FY2024▲ +57%
Expenses by fiscal year
FY2020$282K
FY2021$298K
FY2022$350K
FY2023$517K
FY2024$811K
FY2025$555K
Net assets
$397K
FY2024▲ +7%
Net assets by fiscal year
FY2020$72K
FY2021$98K
FY2022$174K
FY2023$371K
FY2024$397K
FY2025$297K

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2019.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $801K Management & general 1% · $10K

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; $149K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$149,287Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Janis Puracal’s $140K as Executive Dir. is at the 94th percentile of top reported officer pay among 1404 $100K–1M crime & legal 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Janis Puracal$140,500$149,287$134,000$121,750$110,000$103,833

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.

See Forensic Justice Project executive salaries →

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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 15aYes

Programs and updates

Works to prevent and correct wrongful convictions.

Provided by the organization

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3 program services account for $801K of program spending, described in the organization's own filed words · FY2024.
01

The forensic justice project helps attorneys in oregon to understand and challenge faulty or misleading forensic evidence, or develop helpful forensic evidence, in criminal cases. During 2024, we provided direct representation, case support, or referrals in over 111 cases in oregon.

$596Kprogram expense
02

The forensic justice project works to educate and train other lawyers to address forensics in criminal cases and to educate the courts on issues that relate to forensics. During 2024, we taught at least 15 seminar classes, as well as one semester course for law students that provided in-depth training on identifying and litigating the…

$136Kprogram expense
03

The forensic justice project works to improve oregon law through strategic litigation in select cases involving forensics.

$69Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$16
Grants paid · 5 grants · $106K · 2024–2025

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$836K
Ln 12
Fees for servicesLn 2g$590K
Gifts and grantsLn 1h$246K
Money outPt IX
$811K
Ln 25
Programscol B$801K
Managementcol C$10K
Owns and owesPt X
$397K
net assets · Ln 32
Cash and savingsLn 1–2$394K
Total assetsLn 16$416K
LiabilitiesLn 26$19K
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$246K
Fees for servicesLn 2g$590K
Gains on assetsLn 7$0
Total revenueLn 12$836K
Assets in detailPt X, end of year
CashLn 1$394K
SavingsLn 2$0
Cash and savings togetherLn 1–2$394K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$416K
LiabilitiesLn 26$19K
Net assetsLn 32$397K
OperationsPt I, VI
EmployeesI 53
VolunteersI 61
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$369K$394K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$244$0
Total assetsLn 16$391K$416K
LiabilitiesLn 26$20K$19K
Net assetsLn 32$371K$397K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$66K$66K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$149K$146K$4K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$295K$290K$5K
Pension plan contributionsLn 8$9K$9K$176
Other employee benefitsLn 9$4K$4K$78
Payroll taxesLn 10$39K$38K$725
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$4K$4K$73
Lobbying feesLn 11d$50K$50K
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$123K$123K$49
Advertising and promotionLn 12$0
Office expensesLn 13$11K$11K$200
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$29K$29K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$391$391
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$244$239$5
InsuranceLn 23$12K$12K$222
Other expenses (24a–d)Ln 24$20K$20K$51
All other expensesLn 24e$0
Total functional expensesLn 25$811K$801K$10K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $455K$555K−$100K$297K 990 PDF
FY2024 Viewing $836K$811K$26K$397K 990 PDF
FY2023 $713K$517K$197K$371K 990 PDF
FY2022 $426K$350K$76K$174K 990 PDF
FY2021 $324K$298K$26K$98K 990 PDF
FY2020 $351K$282K$69K$72K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $836,459 across 9 lines filed
VIII-1f All other contributions, gifts and grants$246,417
VIII-1h Total contributions, gifts and grants$246,417
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $590,042$590,042
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $590,042$836,459
Part IX · Statement of functional expenses $810,894 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $65,500$65,500
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $145,782 · Management $3,505$149,287
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $289,951 · Management $4,669$294,620
IX-8 Pension plan contributionsPrograms $9,274 · Management $176$9,450
IX-9 Other employee benefitsPrograms $4,122 · Management $78$4,200
IX-10 Payroll taxesPrograms $38,260 · Management $725$38,985
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $3,837 · Management $73$3,910
IX-11d Lobbying feesPrograms $50,099$50,099
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $122,617 · Management $49$122,666
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $10,564 · Management $200$10,764
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $28,775$28,775
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $391$391
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $239 · Management $5$244
IX-23 InsurancePrograms $11,721 · Management $222$11,943
IX-24 Other expenses (24a–d)Programs $20,009 · Management $51$20,060
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $800,750 · Management $10,144 · Fundraising $0$810,894
Part X · Balance sheet $415,674 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $368,941$393,780
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $21,922$21,894
X-10c Land, buildings and equipment, netStart of year $244$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $391,107$415,674
X-17 Accounts payable and accrued expensesStart of year $20,110$18,642
X-25 Other liabilitiesStart of year $10$480
X-26 Total liabilitiesStart of year $20,120$19,122
X-32 Total net assets or fund balancesStart of year $370,987$396,552
X-33 Total liabilities and net assetsStart of year $391,107$415,674
Part XI · Reconciliation of net assets $396,552 net assets at year end
XI-1 Total revenue$836,459
XI-2 Total expenses$810,894
XI-3 Revenue less expenses$25,565
XI-4 Net assets at start of year$370,987
XI-10 Net assets at end of year$396,552

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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