Center for Justice & Accountability

What it reported doing in 2024

Cja is a leading u.s.-based organization working with survivors and communities impacted by atrocity crimes in seeking truth, justice, and redress. Through innovative high-impact litigation, cja has brought cases against human rights violators from bosnia, cambodia, chile, china, colombia, el salvador, guatemala, haiti, honduras, indonesia, liberia, peru, somalia, sri lanka, syria and the united states. Additionally, cja participates in other cases of importance to the human rights community as amicus curiae in human rights cases in the u.s. As well as advocacy before united nations and regional human rights bodies. Cja also supports initiatives that advance the united states government's commitment to criminally prosecute human rights abusers. Cja works on an ongoing basis with u.s. And international law enforcement. Cja integrates other innovative strategies to hold human rights abusers accountable. Cja pairs survivor-centered litigation with transitional justice projects, in which cja works alongside lawyers and human rights defenders from impacted communities in joint case investigation and development. Cja engages in advocacy to ensure that there are legal remedies to hold human rights violators accountable, wherever they may be found. Cja partners with pro bono lawyers to litigate our cases. During the 2024-25 fiscal year, cja's pro bono partners donated services and professional out of pocket expenses valued at approximately $8,347,007. Cja also leverages partnerships with leading academic centers, forensic, military and country experts, survivor coalitions, medical professionals, torture treatment centers, and frontline ngos. These partnerships are foundational to our success in investigating new cases, ensuring a survivor-centered approach to justice, and engaging in transnational litigation that has impact in the countries where the crimes originally took place. The impact of cja's work can be measured in at least five important ways: 1. The use of cja's cases around the world as a catalyst and support for domestic accountability movements. 2. The development of a body of international human rights jurisprudence. 3. The historic record of truth our cases create. 4. The therapeutic benefits that survivors of gross human rights abuses experience as a result of participating in justice processes. 5. The domestication of international human rights norms in the united states through cja's human rights litigation in u.s. Courts. Cja made significant progress in several of its cases before the courts on accountability for atrocity crimes. Cja also filed briefs as amicus curiae in cases pending in u.s. Appellate courts. Through its capacity building work, cja provides advice and assistance to local lawyers and human rights defenders on collection, preservation and analysis of evidence to assist in holding perpetrators of atrocity crimes accountable. More information is at www.cja.org.

Financial Efficiency

• Mission deployment rate: 86.8%; rating input score 87
• Program expense ratio: 91.1%; rating input score 91
• Fundraising efficiency: $22.87 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

• Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
• Pay-setting controls: 1 of 6 controls in place; rating input score 17
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • Compensation survey or study: Missing
  • Board or committee approval: Pass
• Foreign activity oversight: 2 of 8 controls in place; rating input score 25
  • Claims monitoring procedures: Pass
  • Requires narrative reports: Fail
  • Conducts field audits: Fail
  • May suspend future funding: Fail
  • Requires financial reports: Fail
  • Conducts site visits: Fail
  • Requires grant agreements: Pass
  • May require repayment: Fail
• Grant itemization coverage: 97%; rating input score 97; 32nd percentile among comparable filings
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
• Governance controls: 9 of 9 controls in place; rating input score 100
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 4.9%; rating input score 50; 50th percentile among comparable filings
• Total-asset coverage ratio: 0.7; rating input score 26; 26th percentile among comparable filings
• Liabilities to assets ratio: 0.17; rating input score 48; 48th percentile among comparable filings
• Officer compensation ratio: 12.7%; rating input score 23; 23rd percentile among comparable filings

Growth

• Program expense growth: 13.4% per year; rating input score 100; 74th percentile among comparable filings
• Revenue growth: 11.6% per year; rating input score 100; 73rd percentile among comparable filings
• Asset growth: 4.2% per year; rating input score 100; 30th percentile among comparable filings