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        <Desc>JUSTICE TRANSFORMATION (FORMERLY SMART JUSTICE): UPI WORKS TO DEVELOP ALTERNATIVE SOLUTIONS TO MASS INCARCERATION AND JUVENILE INCARCERATION FACILITIES BY DEVELOPING STRATEGIES TO DISRUPT THE PRISON PIPELINE AND PROVIDE HOLISTIC ALTERNATIVES TO LIMIT THE NUMBER OF BIPOC YOUTH THAT END UP IN THE JUSTICE SYSTEM. WE DO THIS THROUGH A THREE-PRONGED SYSTEM: TRAINING, ADVOCACY, AND POWER-BUILDING. UPI TRAINS PRISON-BASED VIOLENCE INTERVENTIONISTS, OR CREDIBLE MESSENGERS, TO PROVIDE YOUTH DEVELOPMENT SERVICES AND RESTORATIVE JUSTICE PROGRAMS WITHIN JUVENILE FACILITIES, WE WORK WITH THE LA YOUTH UPRISING COALITION (LAYUP) TO LEAD ADVOCACY CAMPAIGNS TO HOLD PROBATION OFFICERS AND THE COUNTY ACCOUNTABLE FOR THEIR MISTREATMENT OF THE YOUTH IN THESE, OFTEN, UNSAFE FACILITIES WHILE ALSO ADVOCATING FOR FUNDS (CONTINUED ON SCHEDULE O)TO BE DIVERTED FROM PRIVATE PRISONS AND BE REALLOCATED TOWARDS PROVEN YOUTH DEVELOPMENT SERVICES THAT FOCUS ON ENSURING YOUTH ARE NOT SHEPHERDED TO THE PRISON SYSTEM AS IS OFTEN SEEN IN THE CASE OF UNDERSERVED BLACK AND BROWN INDIVIDUALS. LASTLY, UPI ALSO EMPOWERS YOUTH THROUGH YOUTH LEADERSHIP AND LIBERATION FELLOWSHIPS. UPI'S ADVOCACY HAS ELIMINATED FUNDING FOR HARMFUL SCHOOL-BASED PROBATION SERVICES IN LOS ANGELES COUNTY AND HAS ENSURED THE ESTABLISHMENT OF THE NEW DEPARTMENT OF YOUTH DEVELOPMENT, WHICH LAUNCHED IN 2022.</Desc>
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      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>3473652</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>4537572</AllOtherContributionsAmt>
      <TotalContributionsAmt>8011224</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>CONTRACT REVENUE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>500855</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>500855</RelatedOrExemptFuncIncomeAmt>
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      <TotalProgramServiceRevenueAmt>500855</TotalProgramServiceRevenueAmt>
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        <Desc>OTHER INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>59</TotalRevenueColumnAmt>
        <ExclusionAmt>59</ExclusionAmt>
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      <OtherRevenueTotalAmt>59</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>500855</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>59</ExclusionAmt>
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        <ProgramServicesAmt>1715746</ProgramServicesAmt>
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      <GrantsToDomesticIndividualsGrp>
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        <ProgramServicesAmt>500</ProgramServicesAmt>
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        <ProgramServicesAmt>145535</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>10882</ManagementAndGeneralAmt>
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        <FundraisingAmt>5035</FundraisingAmt>
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        <TotalAmt>204718</TotalAmt>
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        <FundraisingAmt>20795</FundraisingAmt>
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      <FeesForServicesLegalGrp>
        <TotalAmt>2233</TotalAmt>
        <ManagementAndGeneralAmt>2233</ManagementAndGeneralAmt>
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      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>45150</ManagementAndGeneralAmt>
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      <FeesForServicesOtherGrp>
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      <AdvertisingGrp>
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        <ProgramServicesAmt>125</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5972</ManagementAndGeneralAmt>
        <FundraisingAmt>951</FundraisingAmt>
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      <OfficeExpensesGrp>
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        <ManagementAndGeneralAmt>48684</ManagementAndGeneralAmt>
        <FundraisingAmt>7402</FundraisingAmt>
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      <InformationTechnologyGrp>
        <TotalAmt>44967</TotalAmt>
        <ProgramServicesAmt>28657</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12934</ManagementAndGeneralAmt>
        <FundraisingAmt>3376</FundraisingAmt>
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      <OccupancyGrp>
        <TotalAmt>169031</TotalAmt>
        <ProgramServicesAmt>134827</ProgramServicesAmt>
        <ManagementAndGeneralAmt>34204</ManagementAndGeneralAmt>
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      <TravelGrp>
        <TotalAmt>54245</TotalAmt>
        <ProgramServicesAmt>49635</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4503</ManagementAndGeneralAmt>
        <FundraisingAmt>107</FundraisingAmt>
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      <ConferencesMeetingsGrp>
        <TotalAmt>33037</TotalAmt>
        <ProgramServicesAmt>17053</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8007</ManagementAndGeneralAmt>
        <FundraisingAmt>7977</FundraisingAmt>
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        <ProgramServicesAmt>18570</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8048</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>LOSS ON LEASEHOLDER IMP</Desc>
        <TotalAmt>100000</TotalAmt>
        <ManagementAndGeneralAmt>100000</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>BAD DEBT EXPENSE</Desc>
        <TotalAmt>23788</TotalAmt>
        <ManagementAndGeneralAmt>23788</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>SUBSCRIPTIONS</Desc>
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        <FundraisingAmt>3335</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>HONORARIA</Desc>
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        <FundraisingAmt>2000</FundraisingAmt>
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      <AllOtherExpensesGrp>
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        <ProgramServicesAmt>307</ProgramServicesAmt>
        <ManagementAndGeneralAmt>220</ManagementAndGeneralAmt>
        <FundraisingAmt>119</FundraisingAmt>
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      <TotalFunctionalExpensesGrp>
        <TotalAmt>5393277</TotalAmt>
        <ProgramServicesAmt>4234858</ProgramServicesAmt>
        <ManagementAndGeneralAmt>806015</ManagementAndGeneralAmt>
        <FundraisingAmt>352404</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>1179851</EOYAmt>
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      <AccountsReceivableGrp>
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        <EOYAmt>1181223</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>77268</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>425650</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>0</LandBldgEquipAccumDeprecAmt>
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        <BOYAmt>35000</BOYAmt>
        <EOYAmt>425650</EOYAmt>
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        <EOYAmt>116573</EOYAmt>
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        <EOYAmt>6127571</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>1421332</EOYAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>1532814</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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      <DonorRestrictionNetAssetsGrp>
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        <EOYAmt>617117</EOYAmt>
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        <EOYAmt>4594757</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>6127571</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>3118861</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <AuditCommitteeInd>1</AuditCommitteeInd>
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        <CurrentTaxYearMinus1YearAmt>1500538</CurrentTaxYearMinus1YearAmt>
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      <GrossReceiptsRltdActivitiesAmt>1676233</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.96520</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.86320</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
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        <ContributorBusinessName>
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          <AddressLine2>RESTRICTED</AddressLine2>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS RECEIVED TAX-EXEMPT STATUS UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND UNDER THE CALIFORNIA REVENUE CODE SECTION 23701(D). ACCORDINGLY, THE ORGANIZATION IS EXEMPT FROM PAYING FEDERAL AND CALIFORNIA INCOME TAXES EXCEPT ON ANY UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR. THE ORGANIZATION HAS EVALUATED ITS CURRENT TAX PROVISIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THE ORGANIZATION DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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    <IRS990ScheduleI documentId="RetDoc1041900001">
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          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90031</ZIPCd>
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      <RecipientTable>
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          <BusinessNameLine1Txt>CHAPTER TWO</BusinessNameLine1Txt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90045</ZIPCd>
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      <RecipientTable>
        <RecipientBusinessName>
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        <USAddress>
          <AddressLine1Txt>PO BOX 2474</AddressLine1Txt>
          <CityNm>DOWNEY</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90242</ZIPCd>
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      <RecipientTable>
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          <ZIPCd>90001</ZIPCd>
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      <RecipientTable>
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          <AddressLine1Txt>8743 BURNET AVE NORTH HILLS</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91343</ZIPCd>
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        <RecipientEIN>954523780</RecipientEIN>
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        <PurposeOfGrantTxt>COMMUNITY VIOLENCE INTERVENTION</PurposeOfGrantTxt>
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      <RecipientTable>
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          <BusinessNameLine1Txt>VENICE 2000 - HELPER FOUNDATION</BusinessNameLine1Txt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90045</ZIPCd>
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        <PurposeOfGrantTxt>COMMUNITY VIOLENCE INTERVENTION</PurposeOfGrantTxt>
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      <RecipientTable>
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        </RecipientBusinessName>
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          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90065</ZIPCd>
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        <PurposeOfGrantTxt>COMMUNITY VIOLENCE INTERVENTION</PurposeOfGrantTxt>
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      <RecipientTable>
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        <PurposeOfGrantTxt>COMMUNITY VIOLENCE INTERVENTION</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
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          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90074</ZIPCd>
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        <PurposeOfGrantTxt>COMMUNITY VIOLENCE INTERVENTION</PurposeOfGrantTxt>
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      <RecipientTable>
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        <USAddress>
          <AddressLine1Txt>8453 S VERMONT AVE</AddressLine1Txt>
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          <ZIPCd>90044</ZIPCd>
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      <RecipientTable>
        <RecipientBusinessName>
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          <ZIPCd>90009</ZIPCd>
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        <PurposeOfGrantTxt>COMMUNITY VIOLENCE INTERVENTION</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
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          <BusinessNameLine1Txt>TOBERMAN NEIGHBORHOOD CENTER INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>131 N GRAND AVENUE</AddressLine1Txt>
          <CityNm>SAN PEDRO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90731</ZIPCd>
        </USAddress>
        <RecipientEIN>951643387</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>32690</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>COMMUNITY VIOLENCE INTERVENTION</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SOUTHERN CALIFRONIA CEASEFIRE COMMITTEE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1202 W 135TH STREET</AddressLine1Txt>
          <CityNm>GARDENA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90247</ZIPCd>
        </USAddress>
        <RecipientEIN>831051317</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>28638</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>COMMUNITY VIOLENCE INTERVENTION</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ARISE &amp; GO</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1208 B W 252ND ST</AddressLine1Txt>
          <CityNm>HARBOR CITY</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90710</ZIPCd>
        </USAddress>
        <RecipientEIN>871002316</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>23052</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>COMMUNITY VIOLENCE INTERVENTION</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PAVING THE ROAD TO SUCCESS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>672 S LA FAYETTE PARK PL STE 46</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90057</ZIPCd>
        </USAddress>
        <RecipientEIN>931411788</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>18600</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>COMMUNITY VIOLENCE INTERVENTION</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>BROTHERS TAKING RESPONSIBILITY OUR COMMUNITY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>5840 S BROADWAY</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90003</ZIPCd>
        </USAddress>
        <RecipientEIN>832180995</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>15954</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>COMMUNITY VIOLENCE INTERVENTION</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WATTS LIFE UNITED INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>815 N LA BREA AVE 471</AddressLine1Txt>
          <CityNm>INGLEWOOD</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90302</ZIPCd>
        </USAddress>
        <RecipientEIN>364823448</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>11818</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>COMMUNITY VIOLENCE INTERVENTION</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>GIFFORDS LAW CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>268 BUSH STREET 555</AddressLine1Txt>
          <CityNm>SAN FRANCISCO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94104</ZIPCd>
        </USAddress>
        <RecipientEIN>464638549</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO PREVENT GUN VIOLENCE</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>18</Total501c3OrgCnt>
      <TotalOtherOrgCnt>0</TotalOtherOrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>UPI HAS ESTABLISHED PROCEDURES TO MONITOR THE USE OF GRANT FUNDS, INCLUDING BUT NOT LIMITED TO: REGULAR FINANCIAL TRACKING AND RECONCILIATION THROUGH OUR ACCOUNTING SYSTEM, SUBMISSION OF PERIODIC FINANCIAL AND PROGRAMMATIC REPORTS TO FUNDERS, INTERNAL REVIEW AND APPROVALS FOR GRANT RELATED EXPENDITURES TO ENSURE COMPLIANCE, ADHERENCE TO FEDERAL AND STATE REGULATIONS, AND ANNUAL AUDITS BY EXTERNAL AUDITORS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY MANAGEMENT OF THE ORGANIZATION WITH THE ASSISTANCE OF AN OUTSIDE CPA FIRM. THE FULL BOARD IS PROVIDED A COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>IF A SITUATION OCCURS WHERE THERE IS A CONFLICT OF INTEREST FOR A PROJECT LEADER, VOLUNTEER, EMPLOYEE, ADVISORY BOARD MEMBER, OR IMMEDIATE FAMILY MEMBER, THE INDIVIDUAL MUST DISCLOSE THIS TO HUMAN RESOURCES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD WILL REVIEW AND APPROVE THE COMPENSATION OF THE EXECUTIVE DIRECTOR. IT USES COMPARABLE DATA AND MARKET RATES FROM OTHER SIMILAR ORGANIZATIONS TO DETERMINE THE COMPENSATION IS REASONABLE AND ALL DECISIONS ARE CONTEMPORENAOUSLY DOCUMENTED. SALARY PAY SCALES FOR OFFICERS ARE DEVELOPED BY UPIS SENIOR TEAM LEADERSHIP AND ARE BASED ON SALARIES OF COMPARABLE POSITIONS WITHIN CALIFORNIA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE ORGANIZATION'S FINANCIAL STATEMENTS CAN BE FOUND ON THEIR WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>