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Funding and Transparency

Funding Structure Overview

Justice Access Foundation maintains a structured, multi-stage approach to funding designed to ensure financial stability, broad public support, and compliance with IRS public charity classification requirements.

Stage 1: Organizational Establishment

During the initial organizational phase, JAF’s operating funds are derived from:

Founder Seed Contribution A foundational contribution from the organization’s founder(s) to cover initial incorporation, administrative, and operational costs. This contribution is treated as charitable revenue and is subject to standard board oversight and disclosure requirements.

Board Member Contributions Initial financial contributions from board members to support early operations. Board member contributions are voluntary, not required as a condition of board service, and are subject to the same disclosure and oversight as all charitable contributions.

All Stage 1 funds are held in a dedicated nonprofit bank account maintained exclusively in JAF’s legal name and are not commingled with any personal or commercial funds.

Stage 2: Active Fundraising and Public Support

As JAF establishes its programs and public profile, its fundraising strategy expands to include:

Public Donation Page JAF maintains a publicly accessible donation portal for individual donors. All donations are processed through a compliant payment system and receipted in accordance with IRS acknowledgment requirements under IRC Section 170(f)(8).

Foundation and Institutional Grants JAF seeks programmatic grants from private foundations, community foundations, and governmental funders whose priorities are aligned with JAF’s mission areas.

Corporate and Professional Contributions Contributions from professional associations, law firms, and corporate donors. No governance or programmatic conditions are attached to any such contribution.

Annual Fundraising Activities Board-authorized fundraising events and campaigns designed to build a broad base of public support and reduce dependence on any single funding source.

Donor Concentration Limits

To maintain public charity classification, JAF adheres to the following concentration standards:

  • No single donor or source contributes more than 70% of JAF’s total public support in any measurement period
  • JAF targets a public support ratio of at least one-third (1/3) of total support from qualifying public sources
  • Donor concentration is monitored and reported at each quarterly board meeting
  • The Board has authority to decline contributions that would jeopardize JAF’s public support test compliance

Financial Segregation

JAF maintains strict financial segregation:

  • All charitable funds are held in a dedicated bank account in JAF’s legal name
  • No charitable funds are commingled with funds of any director, officer, employee, or commercial entity
  • Separate financial records are maintained for all revenue and expenditure categories
  • All disbursements require documented authorization in accordance with JAF’s written financial policies

Form 990 Compliance and Public Disclosure

As a 501(c)(3) public charity, JAF files IRS Form 990 annually. JAF’s Form 990 filings are:

  • Submitted to the IRS on a timely basis
  • Filed with the California Attorney General as required by state law
  • Made available for public inspection in accordance with IRC Section 6104
  • Posted on JAF’s website following each annual filing

The Form 990 discloses JAF’s revenue sources, program expenditures, governance structure, officer and director compensation (JAF: none), and key organizational transactions. No confidential donor information is disclosed beyond what is legally required.

Governance Independence from Funding

JAF is an independent public charity. The receipt of any contribution — regardless of amount or source — does not confer any right to influence JAF’s governance decisions, program priorities, or operational activities. The Board of Directors retains sole authority over all organizational decisions.

This principle is documented in JAF’s Bylaws and confirmed in all donor acknowledgment communications. Supporters do not control governance or program decisions.