Justice and Soul Foundation

Nonprofit profile at a glance

EIN
452595615
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2014, Form 990-N 2012
Location
Seattle, WA, USA
Phone
2064991987
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$129,330
Expenses
$195,468
Assets
$254,326
Liabilities
$40

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • SARAH FRASER BRANDS (EXECUTIVE DIRECTOR)

People named in this filing

  • MATTHEW FAIRFAX (BOARD CHAIR)
  • SARAH FRASER BRANDS (EXECUTIVE DIRECTOR)
  • STEPHANIE QUINN (BOARD VICE CHAIR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Justice and soul empowers survivors of commercial sexual exploitation and those at risk to become confident and self-sufficient individuals through professional training in cosmetology.

What it reported doing in 2025

Domestic program (seattle, wa) during 2025 we established a network of salons that are committed to partnering with jasf as well as a network of csec and anti-trafficking non-profits who will prepare prospective students (survivors) to train in cosmetology. Additionally we continued to meet with local government leaders to discuss possible funding options as well as to create awareness. We actively participated in multiple anti-trafficking network and education groups in seattle, king county and internationally. While providing continued education about anti-trafficking and freedom businesses to our donors, civic groups, and the salon industry continued to meet with local government leaders to discuss possible funding options as well as to create awareness. Actively participated in multiple anti-trafficking network and education groups in seattle, king county and internationally. Continued education about anti-trafficking and freedom businesses to our donors, civic groups, and the salon industry.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 51
  • Accountability: 76
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 69.9%; rating input score 70
  • Fundraising efficiency: $4.37 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -51.1%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 1.3; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 15.2% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 69.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $137K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • High — Sustainability: Operating margin scored 4/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.