The Gault Center

Tax-deductible

Washington, DC501(c)(3)EducationEIN 02-0620456Revenue $2.3M in FY2024

On file with the IRSdefendyouthrights.org1800 M Street Nw Ft1 Box 33604, 20033-0000 · Washington, DCTax-exempt since Sep 2002Publicly supported charity — 170(b)(1)(A)(vi)

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To promote justice for all children by ensuring excellence in youth defense through the provision of training, technical support, policy development, research, advocacy, communications and leadership opportunities for lawyers who represent the leagal rights of children.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Run by 43 volunteers and 15 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $35K a year · 2% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$731K
to officers and key staff · 33% of spending
Top officer’s pay higher than 65% of similar orgs
Concern: pay to officers and key staff is 33% of spending; over 30%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $533K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$94K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
+29% vs prior year
Spent
$2.2M
To programs
97%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$2.3M
FY2024▲ +29%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.5M
FY2021$1.3M
FY2022$1.5M
FY2023$1.8M
FY2024$2.3M
Expenses
$2.2M
FY2024▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.7M
FY2021$1.8M
FY2022$1.8M
FY2023$2.0M
FY2024$2.2M
Net assets
$1.3M
FY2024▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.2M
FY2021$1.8M
FY2022$1.5M
FY2023$1.3M
FY2024$1.3M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $2.2M Management & general 3% · $57K Fundraising 1% · $12K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $731K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$152,403Pt VII · Sec A
Deputy Director
$135,000Pt VII · Sec A
Senior Youth Defense Counsel
$124,000Pt VII · Sec A
Senior Youth Defense Counsel
$110,000Pt VII · Sec A
Senior Youth Policy Strategist
$107,062Pt VII · Sec A
Director of Operations
$102,500Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Mary Ann Scali’s $152K as Executive Director is at the 65th percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mary Ann Scali$152,403$147,163$146,128$143,847$143,097
Ebony Howard$135,000$131,000$130,000$122,195—
Sonia E Slone——$112,031$130,000$128,356
Sarah Johnson$124,000————
Kristina Kersey——$116,500——
Timothy M Curry————$111,955
Hyeji Kim$110,000$105,000———
Amy Borror$107,062————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Gault Center executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowering lawyers to champion children's legal rights through training, support, and advocacy.

Provided by the organization

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3 programs · $2.1M · in their own filed words · FY2024
01

Youth Defense Clearing House

The gault center provides technical assistance to state and local youth defender systems; offers specialized, high-quality, cutting-edge training to youth defense attorneys; develops and distributes materials and resources to improve youth defense practice; and builds and maintains the nation's foremost online clearinghouse of…

$1.3Mprogram expense
02

Youth Defense Contracts

The gault center engages in various youth defense contracts with states and localities to improve their youth defense practice, provide technical assistance support, improve youth defense data collection, as well as provide specialized training support and develop curriculum targeted to the needs of each LOCALITY/STATE.

$524Kprogram expense
03

Youth Defense De-Incarceration

The gault center works to highlight the importance of reducing the juvenile legal system's reliance on incarceration by calling for systemic reform that centers on alternative-to-incarceration programs, adolescent development research, and evidence-based approaches.

$218Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Gifts and grantsLn 1h$1.6M
Fees for servicesLn 2g$598K
Investment incomeLn 3$22K
Money outPt IX
$2.2M
Ln 25
Programscol B$2.2M
Managementcol C$57K
Fundraisingcol D$12K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$895K
Total assetsLn 16$1.4M
LiabilitiesLn 26$94K
PeoplePt VI, VII
12
listed · VII A
PaidVII A6
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.6M
Government grantsLn 1e$990K
Fees for servicesLn 2g$598K
Investment incomeLn 3$22K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$376K
SavingsLn 2$519K
Cash and savings togetherLn 1–2$895K
Land, buildings, equipmentLn 10c$817
Total assetsLn 16$1.4M
LiabilitiesLn 26$94K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 515
VolunteersI 643
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$988K$895K
Land, buildings, equipmentLn 10c$4K$817
Total assetsLn 16$1.5M$1.4M
LiabilitiesLn 26$246K$94K
Net assetsLn 32$1.3M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$181K$172K$5K$3K
Other salaries and wagesLn 7$1.0M$977K$33K$6K
Pension plan contributionsLn 8$16K$16K$511$60
Other employee benefitsLn 9$83K$80K$3K$419
Payroll taxesLn 10$94K$90K$3K$677
Accounting feesLn 11c$112K$105K$6K$916
Other fees for servicesLn 11g$286K$285K$292$139
Office expensesLn 13$56K$54K$2K$499
TravelLn 17$149K$149K$415
Conferences, conventions and meetingsLn 19$186K$186K
Depreciation, depletion and amortizationLn 22$3K$2K$316$11
InsuranceLn 23$5K$3K$2K$24
Other expenses (24a–d)Ln 24$38K$37K$1K$228
Total functional expensesLn 25$2.2M$2.2M$57K$12K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.3M$2.2M$40K$1.3M 990 PDF
FY2023 $1.8M$2.0M−$207K$1.3M 990 PDF
FY2022 $1.5M$1.8M−$303K$1.5M 990 PDF
FY2021 $1.3M$1.8M−$475K$1.8M 990 PDF
FY2020 $2.5M$1.7M$768K$2.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $2,264,408 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,079,615$1,643,720
I-9 Program service revenuePrior year $657,287$598,208
I-10 Investment incomePrior year $16,273$22,480
I-11 Other revenuePrior year $366$0
I-12 Total revenuePrior year $1,753,541$2,264,408
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,210,914$1,389,753
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $749,401$834,932
I-18 Total expensesPrior year $1,960,315$2,224,685
I-19 Revenue less expensesPrior year −$206,774$39,723
Part VI · Governance 6 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,264,408 across 6 lines filed
VIII-1e Government grants$990,122
VIII-1f All other contributions, gifts and grants$653,598
VIII-1h Total contributions, gifts and grants$1,643,720
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $598,208$598,208
VIII-3 Investment incomeExcluded from tax $22,480$22,480
VIII-12 Total revenueRelated to mission $598,208 · Unrelated business $0 · Excluded from tax $22,480$2,264,408
Part IX · Statement of functional expenses $2,224,685 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $172,378 · Management $4,973 · Fundraising $3,465$180,816
IX-7 Other salaries and wagesPrograms $977,234 · Management $32,818 · Fundraising $5,553$1,015,605
IX-8 Pension plan contributionsPrograms $15,508 · Management $511 · Fundraising $60$16,079
IX-9 Other employee benefitsPrograms $80,410 · Management $2,623 · Fundraising $419$83,452
IX-10 Payroll taxesPrograms $90,198 · Management $2,926 · Fundraising $677$93,801
IX-11c Accounting feesPrograms $104,896 · Management $6,308 · Fundraising $916$112,120
IX-11g Other fees for servicesPrograms $285,198 · Management $292 · Fundraising $139$285,629
IX-13 Office expensesPrograms $53,518 · Management $2,121 · Fundraising $499$56,138
IX-17 TravelPrograms $148,700 · Management $415$149,115
IX-19 Conferences, conventions and meetingsPrograms $185,747$185,747
IX-22 Depreciation, depletion and amortizationPrograms $2,364 · Management $316 · Fundraising $11$2,691
IX-23 InsurancePrograms $3,131 · Management $2,168 · Fundraising $24$5,323
IX-24 Other expenses (24a–d)Programs $36,879 · Management $1,062 · Fundraising $228$38,169
IX-25 Total functional expensesPrograms $2,156,161 · Management $56,533 · Fundraising $11,991$2,224,685
Part X · Balance sheet $1,392,661 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $268,422$375,555
X-2 Savings and temporary cash investmentsStart of year $719,658$519,138
X-3 Pledges and grants receivableStart of year $219,566$212,312
X-4 Accounts receivableStart of year $288,288$229,201
X-9 Prepaid expenses and deferred chargesStart of year $5,298$55,638
X-10c Land, buildings and equipment, netStart of year $3,508$817
X-16 Total assetsStart of year $1,504,740$1,392,661
X-17 Accounts payable and accrued expensesStart of year $74,157$80,165
X-19 Deferred revenueStart of year $171,493$13,683
X-26 Total liabilitiesStart of year $245,650$93,848
X-27 Net assets without donor restrictionsStart of year $452,182$499,014
X-28 Net assets with donor restrictionsStart of year $806,908$799,799
X-32 Total net assets or fund balancesStart of year $1,259,090$1,298,813
X-33 Total liabilities and net assetsStart of year $1,504,740$1,392,661
Part XI · Reconciliation of net assets $1,298,813 net assets at year end
XI-1 Total revenue$2,264,408
XI-2 Total expenses$2,224,685
XI-3 Revenue less expenses$39,723
XI-4 Net assets at start of year$1,259,090
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,298,813

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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