IJ'
o)0)
É,
Name.
Perverted
Justice
Foundation, lnc,
16
_
1775449
9
orm 1023
(Rev.
ô-2006)
Name.
rËrvcl
tcu
Justluc rt)ullualloll' lrlc' EIN: le -
I
L qffiv
Page
I
For purposes of this
schedule,
years in existence
refer
to
completed tax
years.
lf
in existence
4 or
more years, complete the
schedule for the most
recent
4 tax years.
lf
in existence more
than
1
year but
less
than
4 years,
complete the
statements for
each year
in existence
and provide projections of your
likely revenues
and
expenses based
on a
reasonable and
good
faith
estimate of
your future
finances for
a
total
of 3
years
of
financial
information. lf
in
existence
less
than
1 year, provide projections
of your
likely revenues
and
expenses
for the
current year
and the
2
following
years, based
on a
reasonable and
good
faith
estimate
of your
future
finances
for
a
total
of 3
years of
financial information.
(See instructìons.)
A.
Statement
of
Revenues and
(e) Prov¡de Total
for
(a)
through
(d)
U'U'
o)
x
IJJ
Type
of
revenue
or
expenso3 pr¡or tax years
or
2
succeeding tax
years
1
Glfts, grants,
and
contributions
received
(do
notinclude unusual grants)
6
Value
of
services or
facilities
furnished
by
a governmentalunit
without
charge
(not
including
the
value
of
servicesgenerally furnished
to
the
public without
charge)
Any
revenue
not
otherwiselisted above
or in
lines
9-12below
(attach
an itemized
list)Gross receipts
from
admissions,merchandise
sold or
servicesperformed,
or furnishing offacilities
in any
activity
that
is
related
to vour
exem
t(attach
itemized
list)
10
Tolal
of
lines
8 and
9
11
Net gain
or loss
on sale
ofcapital
assets (attachschedule
and
see instructions)
13
Total
Revenue
Add
lines 10
throuqh
12
15
Contributions, gifts,
grants,
and
similar
amounts oaid
out(attach an
itemized
list)
16
Disbursements
to
or for
thebenefit
of
members
(attach
an
itemìzed
list)
17
Compensation
of
officers,
directors,
and trustees
18
Other salaries
and
19
lnterest
21
Deoreciation
and deoletion
23
Any
expense
not otherwise
classified,
such
as programservices (attach
itemlzed
list)
24
Total
Expenses
rorn
1023
lRev.6-2006)
Perverted Justice
Foundation, Inc.
703 Pier
Avenue, Suite B #154
Hermosa Beach,
CA
9025
4-39
43
EIN:
16-1775449Attachment
to
Form
1023
Part
VI:
Your
Members
and
Other Individuals
and
Organizations That
Receive
Benefits
From You
Question
1a:
As
described
in
the
narrative
description
of activities, the
organization provides
avaúety
of
services
to
individuals. In
promoting
intemet
safety,
PJFI provides educational materials
on
its website
to
raiseawareness and
to
help
parents
protect
their children
from
Internet-based
sexual
predators,
Second,
it
conducts educational presentations
for
children,
parents and
college
students on
internet safety
and
how
to
detect
and
avoid
such
predators. Third,
PJFI has
areas
on
its
internet forums
for
helping the
survivors
of
sexual
abuse,
such
as
the
survivor's
Discussion Forums, where those who
have
experienced
sexualabuse can
participate in
a
community of
survivors to aid
their
recovery.Ouestion
lb:
As
described
in
the
narrative
description
of activities,
PJFI
provides
services
to
law enforcement
agencies,
First,
PJFI conducts educational presentations
and
training
sessions
for
law enforcement
agencies.Second,
PJFI
provides information
to
law
enforcement
agencies
to
assist
in
their
efforts
to
apprehend and
convict
Internet-based sexual
predators. Third,
PJFI aids
law
enforcement in
their
efforts
to
find
children
abducted
via
the
internet.
Part
YIII:
Your
Specific
Activities
Question
2a:
PJFI
will
dedicate
only
a
very
small
amount of its
time
to
influencing
legislation,
However, there
areoccasions
when
the organization
is
contacted about
a
proposed
bill
regarding
an issue
relating
to
its
activities. In
such
cases,
PJFI
will
provide
its
input
as
to the content of
the
bill
and
will
work
with
law
enforcement,
legislators,
and
other organizations
to
support
legislation
that is consistent
with
PJFI's
goalsand
exempt
purposes.
Ouestion
2b:
PJFI
has
not and
is
not making
an
election
to
have its
legislative activities
measured
by
expenditures.
PJFI's
attempts
to
influence legislation
are
not
a
substantial part
of
its
activities.
This
activity
generally
consists
simply
of
communication
with
law enforcement, legislators,
and
other organization
through
e-
mail
messages,
telephone conversations,
or
meetings
in which
PJFI provides input regarding proposed
legislation. Accordingly,
PJFI
spends
only
an
immaterial
amount of
time
and
money on
attempts
to
influence
legislation.
Ouestion
4a:
PJFI's primary method of fundraising
is
through
its
own
website, where
individuals
and
otherorganizations
can
make
donations.
The website already
receives alarge
number
of
hits
and
through
media
publicity,
this number
continues
to
increase,
Perverted
Justice
Foundation, Inc.703 Pier Avenue, Suite
B
#154
Hermosa Beach,
CA
90254-3943
EIN:
16-1775449Attachment
to Form
1023
Part
IV:
Narrative
Description
of
Your Activities
The website Perverted-Justice.com was launched
in July
2003,
and
Perverted
Justice
Foundation, Inc.
( PJFI )
was incorporated
in
September
2006.
The organization
has
grown from
a
website aimed
at
raising
awâreness
ofthe
threat
posed
by online
sexual
predators
to
a
foundation
dedicated
to
educatingparents and
children
on
safe
intèmet practices,
protecting children from
sexual
abuse
by
such predators,
iraining
and
assisting
law
enforcement
with
respect
to the
identification
and
interception of
Internetpredators,
and
counseling
the
victims of
sexual
abuse.
The
founder of
the
site was
motivated to
work to
prevent the
ease
with
which
pedophiles
and
other
sexual
predators could target
underage
children in online
chat
rooms,
He
had
witnessed
a
growing
phenomenon
òfonline
sexual
solicitations ofunderage
children. In
order
to
raise a\ilareness
ofthis
problem
and
promote
internet
safety, the
website was launched
to inform
the
public
of the risks
and
to
identif,
these
sexual predators,The
most effective
way to prevent contact
by online
sexual
predators is
for
parents
to
be
proactive'
Thus,
a
primary
goal
of
the
webs-ite
is
to
educate
parents on'ways
to
protect
their children from
such
individuals'
Tñe
website
features the PeeJ
Guide
which
includes extensive literature
on
topics
such
as
the threats
posed
by
predators, how
to
prevent predators
from
contacting
your children,
how
to
discuss
the risks
withyou.
tritdt n,
and
computei
software that
can
be installed
to minimize
the opporhrnities
for
predators
toiarget your
children,
PÈase
see
attached
sample.
Further, PJFI no longer
simply
relies on its website
in
ord-er
to
educate
the
public.
Foundation members conduct speaking
engagements and make
presentations
to children,
parents
ánd
college
students.
PJFI is
also
currently
creating
a
new website targeted
specifically
àt
parents and
chlldren.
One branch of
this
site
provides aid
for
parents in keeping
their
,'hildr t .áf
ottlin ,
which
both
parents and preteens can read
together, Another
branch is focused
specifically
on educating
teenagers
as
to the
risk
of online
predators
and
how to
avoid
them. Still
another
bianch
aims
to provide survivois
and
victims
information
regarding options
for
escaping domesticabuse/violence, pressing
charges
(including
statutes
of limitations),
and
other related
information'
Approximately
twenty-five
peìcent
of PJFI's
time
is
dedicated
to the educational
aspect
of
its
work.
Section
501(c)(3)
of
the Code
provides
for
the exemption
from
Federal income
tax of
corporationsorganizedand
operated
exclusively
for
charitable
or educational purposes or
for
theprwention
of
crue
toihildren
or
animals,
Section
t,5Ot1c¡:¡-1(dX3)
of
the
Income Tax Regulations defines
'educational'
as
instructing
the
public
on
subjects
useful to the
individual
and
beneficial
to the
community.
The
instructionaimaterial
provided
on
the
applicant's
website
and
through the presentations
clearly
satisfies
this
definition.
Furtheì,
the
Internal
Revènue Service
has
recognized that organizations conductinganalogous
activities involving
the dissemination
of information in
the
public's
interest' in
a
nonco-- .cial
manner,
qualìfy for exemption
under Section
501(cX3).
See
e'g. Rev.
Rul.
69-447,1'969-2
C.B
.
1
1
5
(holding
that
an
organization
providing
free
information
to the
public
on
personal money
1¡unug - nì
satisfies
the
educational
definition);
Rev.
Rul.
72-560
,
1972-2
C.8.248
(holding
that
an
organlzation
providing
information
to the
public
concerning environmental problems
caused
by
solidwaste materials
and
the
advantages
of recycling
satisfies the educational
definition).
Through
its website, PJFI also
seeks
to
make the
public
aware
of
the
identities
and
locations
of
knownsexuaipredators. This
is accomplished
by posting information in
the
website's
database
about predators