See a Social Security Number? Say Something! Report Privacy Problems to https://public.resource.org/privacy Or call the IRS Identity Theft Hotline at 1-800-908-4490 FEB ID 3 2009 Form 990 Department of the Treasu% lntemal Revenue SeNice( OMB No l545-0047 Return of Organization Exempt From Income Tax 2007 Under section 501 (c 527, or 4947(a)(1) of the Internal Revenue Code (except blac lung bene?t trust or private foundation) Open to Public A For the 2007 calendar year, or tax year beginning 3 Check if applicable Address change Name change Initial return Termination Amended return Application pending Web site: W. PACIFICJUSTICE . ORG Organization type (check only one) Check here if the organization is not a 509(a)(3) supporting organization and its gross receipts are normally not more than $25,000. A return is not requrred. but if the organization chooses to file a return, be sure to file a complete return The organization may have to use a copy of this return to satisfy state reporting reqUirements Inspection 6/01 ,2007, and ending 5/31 2008 Employer Identi?cation Number PACIFIC JUSTICE INSTITUTE 91?1323541 $15732! BOX 27 660 0 Telephone number i933? SACRAMENTO, CA 95827 (916) 857-6900 glans?- f?n??ga?mg DCash Accrual Other (speedy) 0 Section 501( (Form 990 or 990-EZ). 50i(c) 0(3) organizations and 4947?ax1g nonexempt and I are not applicable to section 527 organizations charitable trusts must attach a complete Sc edule A Is this a group return for af?liates? Yes No If 'Yes,? enter number of af?liates (C) Are all affiliates included? El Yes No (If attach a list See instructions) 3 (insert no) 4947(a)(l) or 527 Is this a separate return ?led by an organization covered by a group ruling? l?l Yes If. No Group Exemption Number Check LJ if the organization is not requued Gross receipts Add lines 6b, 8b. 9b, and 10b to line 12 1, 704, 431 . to attach Schedule (Form 990, 990-EZ, or 990-PF). [Partl I Revenue, Expenses, and Changes in Net Assets or Fund Balances @ee the instructions.) 1 Contributions, gifts, grants, and Similar amounts received a Contributions to donor adVIsed funds 1a Direct public support (not included on line la) 1b 898 477 . Indirect public support (not included on line la) 1c 621 000 . Government contributions (grants) (not included on line la) 1d 1,519,477. noncash 18 1,519,477. 2 Program sewice revenue including government fees and contracts (from Part VII, line 93) 2 3 Membership dues and assessments 3 4 Interest on savmgs and temporary cash investments 4 5 DIVldendS and interest from securities 5 10 2 95 . 6a Gross rents 6a Less: rental expenses ll Net rental income or (loss). Subtract line 6b from line 3 Wm' ?31(2) 6c 7 Other investment income (describeGross amount from sales of assets other 53 (A) Edamtles l3 49(3) Other than inventory 8a mg! Less cost or other basis and sales expenses 1813': Galn or (loss) (attach schedule) WELD Net gain or (loss). Combine line 8c, columns (A) and (B) 8d 9 Special events and actiVities (attach schedule). If any amount is from gaming, check here ?El a Gross revenue (not including of contributions reported on line lb) 9a 176, 349 . Less: direct expenses other than fundraismg expenses Net income or (loss) from speCIal events. Subtract line 9b from line 9a . STATEMENT 1 9c ?36, 824 . 10a Gross sales of inventory, less returns and allowances 10a Less cost of goods sold 10b Gross profit or (loss) from sales of inventory (attach schedule) Subtract line 10b from line 10a . 10c 11 Other revenue (from Part VII, line 103Total revenue. Add lines 1e8d, 9c, 10c, and 11 12 1, 491, 258 . 13 Program sewices (from line 44, column 13 1 231 210 . 14 Management and general (from line 44, column 14 126, 619 . 15 Fundraismg (from line 44, column 15 188, 832 . 16 Payments to affiliates (attach schedule) . 16 5 17 Total expenses. Add lines 16 and 44, column (A) . . . 17 1 546, 661 . A 18 Excess or (defiCit) for the year. Subtract line 17 from line 12 . . 18 -55, 403 . lg 19 Net assets or fund balances at beginning of year (from line 73, column . . . . 19 416, 763 . 5 20 Other changes in net assets or fund balances (attach explanation) SEE STATEMENT Net assets or fund balances at end of year. Combine lines 18, 19, and 20 . 21 313, 082 . BAA For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. 1227107 Form 990 (2007) 6? .J ll Form 990 (2007) PACIFIC JUSTICE INSTITUTE 91-1823641 Page2 Pa?rt II I Statement of Functional Expenses All organizations must complete column (A) Columns (8), (C), and (D) are requned for section 501(c)(3) and (4) organizations and section 4947(a)(l) nonexempt charitable trusts but optional for others (See Instruct.) Do not include amounts reported on [me (A) Total (B) Program (C) Management 6b, 8b, 9b, 10b, or 16 of Part! sewices and general (D) Fundraismg 22a Grants paid from donor adwsed funds (attach sch) (cash non-cash If this amount includes foreign grants. check here 223 22 Other grants and allocations (att sch) (cash non-cash If this amount Includes foreign grants, check here . 22b 23 SpeCIfic a55istance to indIViduals (attach schedule) 23 24 Benefits paid to or for members (attach schedule) 24 25a Compensation of current officers, directors. key employees, etc listed in Part V-A 25a 111,009. 88,807. 11,101. 11,101. Compensation of former officers, directors. key employees, etc listed inPartV-B 25b 0. 0. 0. 0. Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(l)) and persons described in section 4958(c)(3)(Sataries and wages of employees not included on lines 25a, b, andc 26 284,376. 185,329. 37,567. 61,480. 27 PenSion plan contributions not included on lines 25a, b, and 27 28 Employee benefits not included on line525a-27 28 44,684. 30,981. 5,500. 8,203. 29 Payroll taxes . 29 35,621. 24,697. 4,385. 6,539. 30 Professmnal fundraismg fees . 30 31 Accounting tees . . 31 32 Legal fees 32 567,985. 552,656. 6,153. 9,176. 33 Supplies 33 14,338. 9,941. 1,765. 2,632. 34 Telephone . . 34 9,737. 6,751. 1,199. 1,787. 35 Postage and shipping 35 47,187. 32,717. 5,808. 8,662. 36 Occupancy . 36 96, 000. 66,560. 11,817. 17,623. 37 EqUIpment rental and maintenance Printing and publications 38 40,863. 28,332. 5, 030. 7,501. 39 Travel . 39 45,270. 31,388. 5,572. 8,310. 40 Conferences, conventions, and meetings . Interest 41 42 depletion, etc (attach scheduleOther expenses not covered above (itemize): 433 229,174. 158,895. 28,209. 42,070Total Lugctiorgil expenses Add lines 228 895' 8513888438"? 83"? 44 1,546,661. 1,231,210. 126,619. 188,832. Joint Costs. Check if you are followmg SOP 98-2 Are any jOll'lt costs from a combined educational campaign and tundraismg solicitation reported in (B) Program Yes No If 'Yes,? enter the aggregate amount of these iomt costs (ii) the amount allocated to Program serwces ?ll) the amount allocated to Management and general 3 and GV) the amount allocated to Fundraismg BAA 08102107 Form 990 (2007) PACIFIC JUSTICE INSTITUTE [Statement of Program Service Accomplishments (See the instructions.) Form 990 (2007) [Part 91-1823641 Page 3 Form 990 IS available for public inspection and, for some people, serves as the primary or sole source of Information about a particular organization. How the public perceives an organization in such cases may be determined by the information presented on its return Therefore. please make sure the return is complete and accurate and fully describes. in Part the organization's programs and accomplishments SEE STATEMENT 4 What is the organization's primary exempt purpose? All organizations must describe their exempt purpose achievements in a clear and manner State the number of clients served, publications issued etc Discuss achievements that are not measurable (Section 501(c)(3) and (4) organ- izations and 4947(a)(l) nonexempt charitable trusts must also enter the amount of grants and allocations to others) a .1311 QUEEN. IQEEB BIGEII 5_ 3.591292 ?39.33} 191995. 33.139911- . 3513311351; 3193!? .1912 ESL $301191. . ENGAGEMENTS RADIO AND PRINTED MATERIALS . (G?rahts 3 Tr t-hE, 25031? incl?ud?es EJrEign?gr?ath; c?he?CE LEBBATLIQN .015; _Dl ENE-B _C_01\l EELRE HEEL HQNQELNE QRNEXS. L. MD Ira?ram; Qi?ScEiBrTs 3 Tr t?h; rBrEign?aths'. Fer?e 1T1 Other program serVices (Grants and allocations If this amount includes foreign grants, check here Total of Program Service Expenses (should equal line 44. column (B), Program serVices) BAA 03L Program SerVice Expenses (Reiuired tor 50l and organizations and trusts. but optiona others 418,611. 566,357. 246, 242 . 1,231,210. Form 990 (2007) For?rn 990 (2007) PACIFIC JUSTICE INSTITUTE 91-1823641 Page4 [Part IV I Balance Sheets (See the Instructions.) Note: Where requrred, attached schedules and amounts Within the description (A) (3) column should be for end-of-year amounts only. Beginning of year End of year 45 Cash non-interest-bearing 141 Sayings and temporary cash investments 46 47a Accounts receivable . 47a 7 13 Less allowance for doubtful accounts . 47b 47c 48a Pledges receivable 483 d_ Less allowance for doubtful accounts 48b 48c 49 Grants receivable . 49 50 a Receivables from current and former officers, directors, trustees, and key employees (attach schedule) 50a Receivables from other disqualified persons as defined under section 4958mm) A and persons described in section 4958(c)(3)( (attach schedule) 50b 3 51a Other notes and loans receivable 5 (attach schedule) 51a I Less allowance for doubtful accounts 51 51c 52 Inventories for sale or use. 52 53 Prepaid expenses and deferred charges 53 54a Investments publicly-traded securities I Cost FMV 54a Investments other securities (attach sch) Cost FMV 271 812 . 54b 55a Investments land, bUildings, equment ba5is 55a Less: accumulated depreCIation (attach schedule) 55b 55c 56 Investments other (attach schedule) 56 57a Land, and equment. ba5is 57a 76, 977 . Less accumulated depreCIation (attach schedule) STATEMENT Other assets, including program-related investments (describe 1, 525. 58 1 525. 59 Total assets (must equal line 74). Add lines 45 through 58 444 445 . 59 336, 475 . 60 Accounts payable and accrued expenses Grants payable 61 ll. 62 Deferred revenue 62 a 63 Loans from officers, directors, trustees, and key II- employees (attach schedule) . 63 4 643 Tax-exempt bond liabilities (attach schedule) 643 IIE Mortgages and other notes payable (attach schedule) SEE STATEMENT Other liabilities (describe 65 66 Total liabilities. Add lines 60 through Organizations that follow SFAS 117, check here and complete lines 67 through 69 and lines 73 and 74 A 67 Unrestricted . . 416, 763. 67 313,082. 68 Temporarily restricted 68 69 Permanently restricted . . . 69 3 Organizations that do not follow SFAS 117, check here El and complete ltnes 70 through 74 70 Capital stock, trust prinCIpal. or current funds . . . 70 2 71 Paid-in or capital surplus, or land, budding, and equment fund . . . 71 72 Retained earnings, endowment, accumulated income, or other funds . . 72 73 Total net assets or fund balances. Add lines 67 through 69 or lines 70 through 72. (Column (A) must equal line 19 and column (B) must equal line 21) 416, 763 . 73 313, 082 . 74 Total liabilities and net assetstfund balances.Add lines BAA Form 990 (2007) 04L 08102107 Form 990 (2007) PACIFIC JUSTICE INSTITUTE 91- 1823641 Page 5 Part IV- A Reconciliation of Revenue per Audited Financial Statements with Revenue per Return (See the ins?uchons.) a Total revenue, gaIns, and other support per audIted fInanCIaI statements a 1 491 258 . Amounts Included on Me a but not on Part I, Me 12. 1 Net unreaIIzed game on Investments b1 2Donated serVIces and use of b2 3Recoverles of mm year grants b3 40ther (specnfy). b4 Add IInes b1 through b4 Subtract IIne from We a . l, 491, 258 . Amounts Included on Part Investment expenses not Included on Part I, We 6b d1 20ther (speCIfy): d2 Add IInes d1 and d2 TotaLrevenue (Part I, IIne 12). Add IInes and 1, 491, 258 . [Part IV-B Reconciliation of Expenses per Audited Financial Statements with Expenses per Return a Total expenses and losses per audIted fInanCIaI statements a 1 546, 661 . Amounts Included on km a but not on Part Me 17 1Donated serwces and use of b1 2PrIor year adjustments reported on Part I, Me 20 b2 3Losses reported on Part I, We 20 b3 40ther (speCIfy): b4 Add IInes b1 through b4 Subtract IIne from IIne a 1, 546, 661 . Amounts Included on Part Investment expenses not Included on Part I, IIne 6b d1 20ther (speCIfy) d2 Add IInes d1 and d2 Total expenses (Part I, Me 17) Add IInes and 1, 546, 661 . Part A Current Of?cers, DIrectors, Trustees, and Key Employees (LIst each person who was an of?cer, dIrector, trustee. or key employee at any two durIng the year even If they were not compensated (See the Instructions (B) TItle and average hours (C) Compensatron (D) ContrIbutIons to (E) Expense ?warneandaddress ?seesaw ??239.93? masseuse?? compensatlon plans 131$;th PRESIDENT 92, 062. 2, 364. 16, 583. 3:5 519. LIAIEBIQK HAY 4 0 - 0 0 CITRUS HEIGHTS, CA 95610 RIQGS CHAIRMAN 0 . 0 . 0 . 90. ABERIEAE Elli-?PB 1331113?- 2 - 00 SACRAMENTO, CA 95827 SECRETARY 0 . 0 . 0 . .39 PEEK. ELAINE 2 - 0 0 VACAVILLE, CA 95688 pyAllEh TRUSTEE 0 . 0 . 0 . 955 MARINA BOULEVARD 2 .00 05L Form 990 (2007) Fori'n 990 (2007) PACIFIC JUSTICE INSTITUTE 91-1823641 Page 6 [Part V-AlCurrent Officers, Directors, Trustees, and Key Employees (contrnued) Yes No 753 Enter the total number of of?cers, dIrectors, and trustees permItted to vote on organIzatIon busmess at hoard meetIngs I Are any of?cers, directors, trustees, or key employees lasted In Form 990, Part V-A, or hIghest compensated employees lIsted In Schedule A, Part I, or hIghest compensated professmnal and other Independent contractors lIsted In Schedule A, Part ll-A or related to each other through famIly or busmess relatIonshIps?? If 'Yes,? attach a statement that IdentIers the Indeduals and epraIns the relatIonshIp(s) . 75b I Do any offIcers, dIrectors. trustees, or key employees lIsted In form 990, Part V-A, or hIghest compensated employees lIsted In Schedule A, Part I, or hIghest compensated profeSSIonal and other Independent contractors lIsted In Schedule A, Part or meme compensatlon from any other or anIzatIons, whether tax exempt or taxable, that are related - to the organIzatIon'? See the InstructIons for the defInItIon 0 'related organIzatIon' . . 75c I If 'Yes,? attach a statement that Includes the Information descrIbed In the InstructIons a Does the organIzatIon have a when coanIct of Interest polIcy? 75d I Part V-B [Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Bene?ts (If any former offIcer, dIrector, trustee, or key employee recered compensatIon or other bene?ts (descrI bed below) dunng the ear, lIst that person below and enter the amount of compensatIon or other bene?ts In the approprIate column See the Instruc Ions (C) Oompenscaitlon (D) Ctlantnbubtlonsf to (E) Expense (B) Loans and (I not paI emp ene It account and other (A) Name and address Advances enter -0-) plans and deferred allowances compensatIon plans I Part VI I Other Information (See the instructrons.) Yes No 76 the organIzatIon make a change In Its actIVItIes or methods of conductIng actIVItIes7 it 'Yes,? attach a detaIled statement of each change 76 77 Were any changes made In the orgamzmg or governIng documents but not reported to the 77 If 'Yes,? attach a conformed copy of the changes ,7 78a the organIzatIon have unrelated busmess gross Income of $1,000 or more durIng the year covered by thIs return? 78a If 'Yes,? has It ?led a tax return on Form 990-T for thIs year? 78b 79 Was there a quUIdatIon, termInatIon, or substantIal contractIon durIng the - year? If 'Yes,? attach a statement . 79 I 80a Is the organIzatIon related (other than by assoaatlon WIth a stateWIde or natIonWIde organIzatIon) through common governIng bodIes, trustees, of?cers, etc, to any other exempt or nonexempt organrzatIon? 80a I If 'Yes,? enter the name of the organIzatIon and check whether It Is exempt or nonexempt 81 a Enter dIrect and IndIrect polltIcal expendItures (See km 81 InstructIons.) 81 a 0 . the organIzatIon ?le Form 1120-POL for thIs year7 81 I BAA Form 990 (2007) TEEAOHJSL 12,271'07 Forrn 990 (2007) PACIFIC JUSTICE INSTITUTE 91-1823641 Page 7 I Part VI [Other Information (continuedanization receive donated semces or the use of materials, eqUIpment, or facrlities at no charge or at substantia Iy less than fair rental value? . . . 82a If 'Yes,? you may indicate the value of these Items here Do not include this amount as I revenue in Part or as an expense in Part 11. (See instructions in Part 82b 7_ 83a Did the organization comply With the public inspection reqwrements for returns and exemption applications? 83a Did the organization comply With the disclosure requrrements relating to qurd pro quo contributions? 83b 84a the organization sohcnt any contributions or gifts that were not tax deductible? 84a If 'Yes,? did the organization include With every soIICitation an express statement that such contributions or gifts were - - not tax deductible. 84b 85a 501(c)(4), (5), or (6) Were substantially all dues nondeductible by members? 85a Did the organization make only in-house lobbying expenditures of $2,000 or less? . 85b If 'Yes' was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax owed for the prior year. Dues. assessments. and Similar amounts from members 85c cl Section 162(e) lobbying and political expenditures 85d Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85o 1? Taxable amount of lobbying and political expenditures (line 85d less 85e) 85f 9 Does the organization elect to pay the section 6033(e) tax on the amount on line 85f? 859 If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount on line 85f to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the followmg tax year7 85h 86 501(c)(7) organizations Enter a Initiation fees and capital contributions included on line 12 86a Gross receipts, included on line 12, for public use of club faculties 86b 87 501(c)( 12) organizations. Enter' a Gross income from members or shareholders 873 Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) 87b 88a At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301 7701 - If 'Yes,? complete Part IX . . 88a At any time during the ear, did the organization, directly or indirectly, own a controlled entity Within the meaning of section 512(b)(13)? lf' es,? comptete art XI . 88b 89a 501(c)(3) organizations Enter. Amount of tax Imposed on the organization during the year under- section 4911 section 4912* section 501(c)(3) and 501(c)(4) organizations Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year? If 'Yes,? attach a statement explaining each transaction . 89b Enter' Amount of tax im osed on the organization managers or disqualified persons during the year under sections 491 4955Enter. Amount of tax on line 89c, above, reimbursed by the organization 0 . . All organizations At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? 89c All organizations Did the organization acqunre a direct or indirect interest in any applicable insurance contract? 891? 9 For supporting organizations and sponsoring organizations maintaining donor adwsed funds Did the supporting organization, or a fund maintained by a sponsoring organization, have excess busmess holdings at any time during - the year? . . 899 90a List the states With which a copy of this return IS filed 95 Number of emplo ees employed in the pay period that includes March 12, 2007 (See instructions.? . . I 90b 0 91 a The books are in care of STEVE CHANEY, CFO Telephone number (916) 367-6304 Located at _1_2 at; Magoo: 95 ZIP 4 . e18_ At any time during the calendar year, did the organization have an interest in or a Signature or other author: over a Yes No fmancral account in a foreign country (such as a bank account, securities account. or other finanCIal account 91 If 'Yes,? enter the name of the foreign country See the instructions for exceptions and filing requrrements for Form TD 90-221, Report of Foreign Bank and FinanCIal Accounts. 12 1 . 1 - BAA TEEAD107L 09!! 0107 Form 990 (2007) Form 990 (2007) PACIFIC JUSTICE INSTITUTE 91-1823641 Page 8 I Part VI [Other Information (continued) Yes No At any time during the calendar year, did the organization maintain an office outsrde of the United States7 .I 91 If 'Yes,? enter the name of the foreign country 92 Section 4947(a)(i) nonexempt charitable trusts filing Form 990 in lieu ofForm 1041 Check here . A and enter the amount of tax-exempt interest received or accrued during the tax year 92 I U?art VII [Analysis of Income-Producint Activities (See the instructions.) Unrelated busmess tnc0me Excluded by section 5I2, 513, or 514 Note: Enter gross amounts unless (A) (B) (C) (D Relatedg) exempt otherwrse indicated Busmess code Amount Exclusron code Amount function income 93 Program serwce revenue. Medicare/Medicaid payments 9 Fees contracts from government agenues 94 Membership dues and assessments 95 Interest on savmgs temporary cash 96 DiVidends interest from securities 14 10 2 95 . 97 Net rental income or (loss) from real estate: . a debt-financed property not debt-financed property 98 Net rental income or (loss) from pers prop 99 Other investment Income 100 Gain or (loss) from sales of assets other than inventory 101 Net income or (loss) from specral events "36 824 . 1 02 Gross pro?t or (loss) from sales of Inventory 103 Other revenue: a -1 690. 104 Subtotal (add columns (B), (D), and 10, 295. -38, 514. 105 Total (add line 104, columns (B), (D), and . '28, 219 . Note: Line 725 plus line Ie, Part l, should equal the amount on line 12, Part I. I Part Relationship of Activities to the Accomplishment of Exempt Purposes (See the instructions.) Line Explain how each actiwty for which income is reported in column (E) of Part VII contributed importantly to the accomplishment of the organization's exempt purposes (other than by funds for such purposes). 101 EDUCATE PUBLIC ON THEIR LEGAL RIGHTS RELATED TO RELIGIOUS FREEDOM, PARENTAL RIGHTS AND OTHER CIVIL LIBERTIES. 103B EDUCATE PUBLIC ON THEIR LEGAL RIGHTS RELATED TO RELIGIOUS FREEDOM, PARENTAL RIGHTS AND OTHER CIVIL LIBERTIES. I Part IX Information Regarding Taxable Subsidiaries and Disregarded Entities (See the instructions.) (A) (B) (C) (D) (E) Name. address, and EIN of corporation. Percentage of Nature of Total End-of?year partnership. or disregarded entity ownership interest income assets I-Part [Information Regarding Transfers Associated with Personal Benefit Contracts (See the instructions) a Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal bene?t contract? Yes No I: Did the organization. during the year, pay premiums, directly or indirectly, on a personal benefit contract? Yes No Note: If 'Yes' to file Form 8870 and Form 4720 (see instructions). BAA 1227/07 Form 990 (2007) Form 990 (2007) PACIFIC JUSTICE INSTITUTE 91- 1823641 Page9 Part XI Information Regarding Transfers To and From Controlled Entities. Complete only If the organIzatIon is a control/mg organrzatron as de?ned In section 5i2(b)(l3). Yes No 106 the reportIng organIzatIon make any transfers to a controlled entIty as de?ned In section 512(b)(13) of the Code? If 'Yes.? complete the schedule below for each controlled entIty (A) (B) .. . (0). Name, address, of each Employer IdentIfIcatIon of (D) controlled entity Number transfer Amount Of a 21:22:21:2222:2222: Totals Yes No 107 the reportan organIzatIon receive any transfers from a controlled entIty as de?ned In sectIon 512(b)(l3) of the Code? If 'Yes,? complete the schedule below for each controlled entIty A) (B) . (CI, Name, address, of each Employer ldentIficatIon of (D) controlled entIty Number transfer Amount Of transfer a Totals Yes No 108 the or anIzatIon have a bIndIng written contract In effect on August 17, 2006, covenng the Interest, rents, royaltIes. and annumes escrIbed In questIon 10 above? Frasfarsene't'em" Jp?l??l-e' 8:9 ve ETIENNE WIT 32 Tara Pa" Wad? and '5 Please l/ Sign alII of of?cer f? lDate Here SW 0 Type of name and We Paid Preparer's Date Ear? ck If Pre (See - s'gnature KENNETH P. MIERZWINSKI empuoyed - P00588396 Pre parer's an's Pan}? (or KPM ACCOUNTING MANAGEMENT SOLUTIONS Use {Ef'fo'yet?? 25-A CRESCENT DRIVE, #118 EN - Only 5" PLEASANT HILL, CA 94523 phone no (925) 354-7731 BAA Form 990 (2007) 10L 08103107 SCHEDULE A (Form 990 or 990-EZ) Department of the Treasury Organization Exempt Under Section 501(c)(3) (Except Private Foundation) and Section 501(e), 501 501(k), 501 or 4947(a)(1) Nonexempt Charitable Trust Supplementary information (See separate instructions.) Internal Revenue Servrce MUST be completed by the above organizations and attached to their Form 990 or 990-EZ. OMB No 1545-0047 2007 Name of the organrzatron Employer Identification number PACIFIC JUSTICE INSTITUTE 91-1823641 Part! I Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See Instructions. LIst each one. If there are none, enter 'None.') Name and address of each employee and more than 0,000 Title and average hours per week devoted to posrtron Compensation Contributions to employee benefit plans and deferred compensation Expense account and other allowances Total number of other employees paid over $50,000 0 Part II A I Compensation of the Five Highest Paid Independent Contractors for Professional Services (See Instructions. List each one (whether or firms). If there are none, enter 'None.') Name and address of each Independent contractor paid more than $50,000 Type of servrce Compensation Total number of others over $50,000 for professronal servrces Part II I Compensation of the Five Highest Paid Independent Contractors for Other Services (Lrst each contractor who performed servrces other than professional servrces, whether or firms. If there are none, enter 'None.? See Instructions.) Name and address of each Independent contractor pald more than $50,000 Type of servrce Compensation Total number of other contractors over $50,000 for other servrces 0 +4e3- - 413-3-- . I BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 and Form 990-EZ. TEEA0401 1227107 Schedule A (Form 990 or 990-EZ) 2007 Schedule A (Form 990 or 990-EZ) 2007 PACIFIC JUSTICE INSTITUTE 91-1823641 Page 2 Part Statements About Activities (See instructions.) Yes No 1 During the year, has the organization attempted to influence national, state. or local legislation, including any attempt to influence public opinion on a legislative matter or referendum? If 'Yes,? enter the total expenses paid or incurred in connection With the lobbying actIVities (Must equal amounts on line 38, Part or line i of Part 1 Organizations that made an election under section 501 by filing Form 5768 must complete Part Other organizations checking 'Yes' must complete Part VI-B AND attach a statement givmg a detailed description of the lobbying actiwties 2 During the year, has the organization, either directly or indirectly, engaged in any of the followmg acts With any i substantial contributors, trustees, directors, officers, creators, key em onees, or members of their families, or With any taxable organization With which any such person is affiliated as an 0 mar, director, trustee, majority owner, or prinCIpal benefICIary? (If the answer to any question is 'Yes,? attach a detailed statement explaining the transactions) a Sale, exchange, or leasmg of property? . . . 2a Lending of money or other exten5ion of credit? 2b Furnishing of goods, services, or faculties? 2c Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? 2d Transfer of any part of its income or assets? . 2e 3a Did the organization make grants for scholarships, fellowships, student loans, etc? (If 'Yes,? attach an explanation of how the organization determines that reCIpients qualify to receive payments) . 33 Did the organization have a section 403(b) annUIty plan for its employees? . 3b Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures? It 'Yes,? attach a detailed statement . 3c Did the organizati0n prowde credit counseling, debt management, credit repair, or debt negotiation sewices? 3d 4a Did the organization maintain any donor adVIsed funds? If 'Yes,? complete lines 4b through 4g. If complete lines 4f and 49 43 Did the organization make any taxable distributions under section 4966? . . 4b Did the organization make a distribution to a donor, donor adVIsor, or related person? 4c Enter the total number of donor adwsed funds owned at the end of the tax year Enter the aggregate value of assets held in all donor adVIsed funds owned at the end of the tax year Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor adVIsed funds included on line 4d) Where donors have the right to prowde adVIce on the distribution or investment of amounts in such funds or accounts . 0 9 Enter the aggregate value of assets held in all funds or accounts included on line 4f at the end of the tax year 0 . BAA TEEA0402L 12127I07 Schedule A (Form 990 or Form 990-EZ) 2007 Schedule A (Form 990 or 990-52) 2007 PACIFIC JUSTICE INSTITUTE 91-1823641 Page 3 Part IV Reason for Non-Private Foundation Status (See instructions.) I certify that the organization is not a private foundation because it is. (Please check only ONE applicable box 5D 7D 8D 9D 10 11a 11b : 12 A church, convention of churches, or assocration of churches. Section A school Section (Also complete Part V.) A hospital or a cooperative hospital serwce organization. Section A federal, state, or local government or governmental unit. Section A medical research organization operated in conjunction With a hospital. Section Enter the hospital's name, city, and state An organization operated for the benefit of a college or univerSIty owned or operated by a governmental unit Section (Also complete the Support Schedule in Part IV-A.) An organization that normally receives a substantial part of its support from a governmental unit or from the general public. Section (Also c0mplete the Support Schedule in Part IV-A A community trust Section (Also complete the Support Schedulein Part An organization that normally receives: (1) more than 33-18% of its support from contributions, membership fees. and gross receipts from actiwties related to its charitable, etc. functions subject to certain exceptions, and (2) no more than 33-18% of its support from gross investment income and unrelated busmess taxable income (less section 511 tax from busmesses acquued by the organization after June 30, 1975. See section 509(a)(2) (Also complete the Support Sche ule in Part 13 An organization that is not controlled by any disqualified persons (other than foundation managers) and otherWIse meets the requrrements of section 509(a)(3). Check the box that describes the type of supporting organization' 'r Type Type II I?IType Ill-Functionally Integrated Type Provide the following information about the supported organizations.(See instructions gb) Name(s) of supported Employer identi?cation Type of Is the supported Amount of organization(s) number (EIN) organization (described organization listed in support in lines 5 through 12 the supporting above or IRC section) organization's governing documents? Yes No Total . 14 An organization organized and operated to test for public safety Section 509(a)(4). (See instructions.) BAA Schedule A (Form 990 or 990-EZ) 2007 TEEAMWL 1227/07 Schedule A (Form 990 or 990-EZ) 2007 PACIFIC JUSTICE INSTITUTE 91-1823641 Page 4 Part IV-A [Support Schedule (Complete only if you checked a box on line 10, 11, or 12) Use cash method of accounting. Note: You may use the worksheet in the Instructions for converting from the accrual to the cash method of accounting Calendar year (or fiscal year beginning in) (a 20 6 2835 (0 2004 (m 2003 e) Total 15 Gifts, grants, and contributions received. (Do not include unusual grants See line 28.) 795,390. 699,046. 680,099. 612,544. 2,787,079. 16 Membership fees received 0. 17 Gross receipts from merchandise sold or serVices performed, or furnishing of faculties in any actiwty that is related to the organization's charitable, etc, purpose 138,620. 30,316. 59,315. 102,525. 330,776. 18 Gross income from interest, dwidends, amts rec'd from payments on securities loans (sec. rents, royalties, income from Similar sources, and unrelated busmess taxable income (less sec 511 taxes) from busmesses achired by the organzation after June 30, 1975 5,459. 11,156. 6,014. _3,352. 25,981. 19 Net income from unrelated busmess actiwties not included in line 18 20 Tax revenues leVIed for the organization?s benefit and either paid to it or expended on its behalf 21 The value of sen/ices or faCIlities furnished to the organization by a governmental unit Without charge. Do not include the value of semces or faCIlities generally furnished to the public Without charge . Other income Attach a schedule. Do not include gain or (loss) from sale of capital assets 0 23 Total of lines 15 through 22 939,469. 740,518. 745,428. 718,421. 3,143,836. 24 Line 23 minus line 17 800,849. 710,202. 686,113. 615,896. 2,813,060. Enter 1% of line 23 9,395. 7,405. 7,454. 7,184. 26 Organizations described on lines 10 or 11: a Enter 2% of amount in column line 24 26a Prepare a list for your records to show the name of and amount contributed by each person (other than a governmental unit or publicly supported organization) whose total gifts for 2003 through 2006 exceeded the amount shown in line 25a Do not file this list With your return. Enter the total of all these excess amounts . 26b Total support for section 509(a)(1) test. Enter line 24, column . cl Add: Amounts from column for lines 18 19 22 26b Public support (line 26c minus line 26d total) . 26c sea 26e Public support percentage (line 26e (numerator) divided by line 26c (denominator)) . 26f 27 Organizations described on line 12: a For amounts included in lines 15, 16, and 17 that were received from a 'disqualified person.? prepare a list for your records to show the name of, and total amounts received in each year from, each 'disqualified person Do not file this list with your retum.Enter the sum of such amounts for each year: (2006) 0 . (2005) 0 . (2004) 0. (2003) 0. bFor any amount included in line 17 that was received from each person (other than 'disqualified persons'), prepare a list for your records to show the name of, and amount received for each year, that was more than the larger of (1) the amount on line 25 for the year or (2) $5,000. (Include in the list organizations described in lines 5 through 11 b, as well as indiwduals.) Do not file this list with your return. After computing the difference between the amount received and the larger amount described in (1) or (2), enter the sum of these differences (the excess amounts) for each year: g; Add. Amounts from column for lines 15 2 I 787! 07 9 . 16 17 330,776. 20 21 27c 3,117,855. Add Line 27a total 0 . and line 27b total 0 . 27d 0 . Public support (line 27c total minus line 27d total117, 855 . Total support for section 509(a)(2) test. Enter amount frOm line 23, column Fl 27f I 3 143, 836 . 7 9 Public support percentage (line 27e (numerator) divided byline 27f (denominatorInvestment income percentage (line 18, column (numerator) divided by line 27f (denominator)) 27h 0 . 83 28 Unusual Grants: For an organization described in line 10, 1 1, or 12 that received any unusual grants during 2003 through 2006, prepare a list for your records to show, for each year, the name of the contributor. the date and amount of the grant, and a brief description of the nature of the grant Do not file this Its with your return. Do not include these grants in line 15 BAA TEEAO403L IZI27I07 Schedule A (Form 990 or 990-EZ) 2007 Schedule A (Form 990 or 990-EZ) 2007 PACIFIC JUSTICE INSTITUTE 91-1823641 Page 5 Part Private School Questionnaire (See Instructions.) . (To be completed ONLY by schools that checked the box on line 6 in Part IV) Yes No 29 Does the organization have a raCIaIIy nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution of its governing body? 29 30 Does the organization include a statement of its raCIally nondiscriminatory policy toward students in all its brochures, catalo Lies, and other written communications With the public dealing With student admi55ions, programs, - ?a and 5c olarships? 30 31 Has the organization pubIICIzed its raCIally nondiscriminatory policy through newspaper or broadcast media during the period of solimtation for students, or during the registration period if it has no soIICItation program, in a way that makes the policy known to all parts of the general community it serves? 31 If 'Yes,? please describe; if please explain. (If you need more space, attach a separate statement.) 32 - a Records indicating the moat composmon of the student body, faculty. and administrative staff? 32a Records documenting that scholarships and other finanCIaI a55istance are awarded on a raCIally nondiscriminatory ba5is? 32b COEIES of all catalogues, brochures, announcements, and other written communications to the public dealing Wit student programs, and scholarships? . 32c Copies of all material used by the organization or on its behalf to solimt contributions? 32d If you answered 'No' to any of the above, please explain. (If you need more space, attach a separate statement) 33 Does the organization discriminate by race in any way With respect to a Students' rights or prIVIIeges? 33a AdmISSions poIICIes? 33b Employment of faculty or administrative staff? 33c Scholarships or other finanCIal a55istance? 33d Educational polimes? 33e I Use of faculties? 331? 9 Athletic programs? 339 Other extracurricular actiwties? 33h If you answered 'Yes' to any of the above, please explain (If you need more space, attach a separate statement) - 34a Does the organization receive any financial aid or assmtance from a governmental agency? 34a Has the organization's right to such aid ever been revoked or suspended? 34b If you answered 'Yes' to either 34a or b, please explain usmg an attached statement. "5:3 L45 a, gal 35 Does the organization certify that it has complied With the ap licable reqUirements of sections 4.0] throu 4.05 of Rev Proc 75-50, 1975-2 CB. 7, covering raCIal nondiscrimination? f'No,? attach an explanation- . . . 35 BAA TEEAO404L l2f27107 Schedule A (Form 990 or 990-EZ) 2007 a Schedule A (Form 990 or 990-EZ) 2007 PACIFIC JUSTICE INSTITUTE 91-1823641 Page 6 [Part I Lobb in Ex enditures Electin Public Charities . (To beycomgpleteiTONLY by an eligible organigzation that filed Form 536%)3 ms we ions Check .- a if the organization belongs to an affiliated group Check I I if you checked and 'limited control' apply Limits on Lobbying Expenditures (The term 'expenditures' means amounts paid or incurred.) Affiliated group totals To be completed for all electing organizations 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 37 Total lobbying expenditures to influence a legislative body (direct lobbying) 38 Total lobbying expenditures (add lines 36 and 37) 39 Other exempt purpose expenditures 40 Total exempt purpose expenditures (add lines 38 and 39) 41 Lobbying nontaxable amount. Enter the amount from the followmg table If the amount on line 40 is The lobbying nontaxable amount is? Not over $500,000 20% of the amount on line 40 Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000 Over $1,500,000 but not over $l7,000,000 $225,000 plus 5% of the excess over $1,500,000 Over $17,000,000 $1,000,000 42 Grassroots nontaxable amount (enter 25% of line 41) 43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36 44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38 Caution: If there 15 an amount on either line 43 or line 44, you must file Form 4720 -Year Averaging Period Under Section 501(h) (Some organizations that made a section 501 election do not have to complete all of the five columns below See the instructions for lines 45 through 50) Lobbying Expenditures During 4 -Year Averaging Period Calendar year (C) (or ?scal year 2007 2006 2005 beginning in) 2004 (9) Total 45 Lobbying nontaxable amount 46 Lobbying ceiling amount (l50 /o of line 45(0)) 47 Total lobbying expenditures 48 Grassroots non- taxable amount 49 Grassroots ceiling amount (150% of line 48(0)) 50 Grassroots lobbying expenditures [Part I Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part (See instructions.) During the year, did the organization attempt to influence national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of. a Volunteers Paid staff or management (Include compensation in expenses reported on lines through Media advertisements Mailings to members, legislators, or the public Publications, or published or broadcast statements Grants to other organizations for lobbying purposes 9 Direct contact With legislators, their staffs, government offICials, or a legislative body Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means . i Total lobbying expenditures (add lines through If 'Yes' to any of the above, also attach a statement giVing a detailed description of the lobbying actiwties. BAA TEEAD-4-05L Yes No Amount Schedule A (Form 990 or 990-EZ) 2007 Schedule A (Form 990 or 990-EZ) 2007 PACIFIC JUSTICE INSTITUTE 91-1823641 Page 7 Part Ilnformation Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations (See Instructions) 51 Did the redporting organization directly or indirectly engage in any of the followmg With any other organization described in section 501(c) of the Co (other than section 501(c)(3) organizations) or in section 527, relating to political organizations? a Transfers from the reporting organization to a noncharitable exempt organization of. Yes No Cash . 51 a (ii)0ther assets . a Other transactions: (i)Sa es or exchanges of assets With a noncharitable exempt organization (ii)Purchases of assets from a noncharitable exempt organization of faCIlities. equrpment, or other assets (iv) Reimbursement arrangements (v)Loans or loan guarantees (vi)Performance of serwces or membership or fundraismg soIICitations Sharing of faCIlities. eqUIpment, mailing lists, other assets, or paid employees . . If the answer to any of the above IS 'Yes,? complete the followmg schedule Column should alwa 5 show the fair market value of the oods, other assets, or sewices iven by the reporti anization If the nization receive less than fair market value in a ransaction or shari arra show in column value of the other assets or sen/ices received (C) Line no Amount involved Name of noncharitable exempt organization Description of transfers, transactions, and sharing arrangements 52a Is the organization directly or indirectl affiliated With, or related to, one or more tax-exempt organizations described in section 501(c) of the Co (other than section 501(c)(3)) or in section 527? Yes No If 'Yes lete the fol schedule. (C) Name of organization Type of organization Description of relationship BAA Schedule A (Form 990 or 990-EZ) 2007 TEEA0406L 1 2127/07 2007 FEDERAL STATEMENTS PAGE 1 PACIFIC JUSTICE INSTITUTE 91 -1 823641 STATEMENT1 FORM 990, PART I, LINE 9 NET INCOME (LOSS) FROM SPECIAL EVENTS LESS LESS NET GROSS GROSS DIRECT INCOME SPECIAL EVENTS RECEIPTS BUTIONS REVENUE EXPENSES ILOSS) SPECIAL EVENTS 176 349. 0. 176,349. 213,173. ?36,824. TOTAL 176,349. 0. 176,349. 5 213,173. -36,824. STATEMENT2 FORM 990, PART I, LINE 20 OTHER CHANGES IN NET ASSETS OR FUND BALANCES PRIOR PERIOD ADJUSTMENT ?48,278. TOTAL -48,278. STATEMENT3 FORM 990, PART II, LINE 43 OTHER EXPENSES (A) (B) (C) (D) PROGRAM MANAGEMENT TOTAL SERVICES GENERAL FUNDRAISING BANK CHARGES 9,154. 6, 347. 1,127. 1,680. COMPUTER 2,808. 1,947. 346. 515. DUES AND SUBSCRIPTIONS 7,287. 5,052. 897. 1,338. INSURANCE 6,446. 4,469. 794. 1,183. LICENSE FEES 5,201. 3,606. 640. 955. MARKETING 79,565. 55,165. 9,794. 14,606. MISCELLANEOUS 6,355. 4,407. 781. 1,167. PROFESSIONAL FEES 107,792. 74,736. 13,268. 19,788. UTILITIES 4,566. 3,166. 562. 838. TOTALS 229,174. 158,895. 28,209. 42,070. STATEMENT4 FORM 990 PART PRIMARY EXEMPT PURPOSE DEFEND RELIGIOUS FREEDOM, PARENTAL RIGHTS, AND OTHER CIVIL LIBERTIES 2007 FEDERAL STATEMENTS PAGE 2 PACIFIC JUSTICE INSTITUTE 91 -1 823641 STATEMENT 5 FORM 990, PART IV, LINE 57 LAND, BUILDINGS, AND EQUIPMENT ACCUM. BOOK CATEGORY BASIS DEPREC . VALUE AUTOMOBILES TRANSPORTATION EQUIPMENT MACHINERY AND EQUIPMENT 49,757. 42,859. 6,898. TOTAL 76,977. 63,257. 13,720. STATEMENT 6 FORM 990, PART IV, LINE 58 OTHER ASSETS DEPOSIT . 1,525. TOTAL 1 525 . STATEMENT 7 FORM 990, PART IV, LINE 643 MORTGAGES AND OTHER NOTES PAYABLE OTHER NOTES PAYABLE NAME: CREDIT UNION DATE OF NOTE: 1/06/2005 INTEREST RATE: 3 . 99% PURPOSE OF LOAN: AUTO LOAN ORIGINAL AMOUNT: 27 220 . BALANCE DUE: 9,213. TOTAL 9,213.