Critical Resistance

Tax-deductible

Oakland, CA501(c)(3)Since 2008Crime & LegalEIN 20-4412916Revenue $905K in FY2024

On file with the IRScriticalresistance.org2929 Summit St Ste 207, 94609-3423 · Oakland, CATax-exempt since May 2007Publicly supported charity — 170(b)(1)(A)(vi)

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Critical Resistance seeks to build an international movement to end the prison industrial complex (PIC) by challenging the belief that caging and controlling people makes us safe. We believe that basic necessities such as food, shelter, and freedom are what really make our communities secure. As such, our work is part of global struggles against inequality and powerlessness. The success of the movement requires that it reflect communities most affected by the PIC. Because we seek to abolish the PIC, we cannot support any work that extends its life or scope.

501(c)(3) charity; gifts are tax-deductible.
59¢ of each $1 spent went to programs.
Run by 500 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
3 of 4
filings with a surplus
Average surplus $540K a year · 30% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$294K
to officers and key staff · 21% of spending
Top officer’s pay higher than 81% of similar orgs
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
28 mo
of spending, in cash
Looks good: 28.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
21
named funders · $840K
Looks good: 21 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$128K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$905K
-59% vs prior year
Spent
$1.4M
To programs
59%
Net assets
$3.5M
By yearFY2021–FY2024
Revenue
$905K
FY2024▼ -59%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.2M
FY2022$1.7M
FY2023$1.0M
FY2024$2.2M
FY2024$905K
Expenses
$1.4M
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.1M
FY2022$1.3M
FY2023$1.2M
FY2024$1.4M
FY2024$1.4M
Net assets
$3.5M
FY2024▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2021$3.0M
FY2022$3.4M
FY2023$3.2M
FY2024$4.0M
FY2024$3.5M

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2007.

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

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $842K Management & general 22% · $311K Fundraising 19% · $279K

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

7 people listed on the 990; $294K paid to officers and key staff.

Part VII, Section A · reportable compensation
Devel Dir/Secty
$104,677Pt VII · Sec A
Co-Director
$94,740Pt VII · Sec A
Co-Director
$94,740Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Shirley Leslie’s $105K as Devel Dir/Secty is at the 81st percentile of top reported officer pay among 1404 $100K–1M crime & legal 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 · 5 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021
Shirley Leslie$104,677$89,508$75,987——
Gabriel Ervin$94,740$90,611———
Mohammed Shehk$94,740$90,950———
Mohamed Shehk——$83,690$71,635$56,395
Jess Heaney———$71,635$71,635

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.

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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 15aNo

Programs and updates

Ending the prison industrial complex by challenging beliefs about safety through caging people.

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Provided by the organization

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3 programs · $842K · in their own filed words · FY2024
01

National Work

Strategic Communication activities have included: Wrote and distributed press releases; organized and facilitated spokesperson trainings; distributed regular written communication to CRs national email list; interviewed with national radio and press; organized and participated in digital events and webinars; consistent social media…

$763Kprogram expense
02

Other Program Accomplishments Combined

Strategic Communications activities have included: Supported the creation of media materials for NYC, LA, Portland, and Central Appalachia coalitional work; organized and facilitated spokesperson trainings in NYC and LA; distributed written communication to CRs Portland, NYC, LA, and Central Appalachia regional email lists; and…

$48Kprogram expense
03

Oakland Work

Strategic Communications activities have included: Wrote and distributed press releases; organized and participated in regionally aimed press conferences, organized and facilitated spokesperson trainings; distributed written communication to CRs Oakland regional email list; created written reports; regularly communicated over social…

$30Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 21 funders →
Grants paid · 2 grants · $29K · 2022–2023
Unitemized GrantFY2023$14,398
Unitemized GrantFY2022$15,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$905K
Ln 12
Gifts and grantsLn 1h$865K
Investment incomeLn 3$21K
Other incomeLn 4–11$18K
Money outPt IX
$1.4M
Ln 25
Programscol B$842K
Managementcol C$311K
Fundraisingcol D$279K
Owns and owesPt X
$3.5M
net assets · Ln 32
Cash and savingsLn 1–2$3.3M
Total assetsLn 16$3.6M
LiabilitiesLn 26$128K
PeoplePt VI, VII
7
listed · VII A
PaidVII A3
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$865K
Investment incomeLn 3$21K
Other incomeLn 4–11$18K
Gains on assetsLn 7$0
Total revenueLn 12$905K
Assets in detailPt X, end of year
CashLn 1$3.2M
SavingsLn 2$171K
Cash and savings togetherLn 1–2$3.3M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$3.6M
LiabilitiesLn 26$128K
Net assetsLn 32$3.5M
OperationsPt I, VI
EmployeesI 515
VolunteersI 6500
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$3.8M$3.3M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$4.2M$3.6M
LiabilitiesLn 26$173K$128K
Net assetsLn 32$4.0M$3.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$316K$158K$79K$79K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$445K$295K$67K$83K
Pension plan contributionsLn 8$4K$2K$626$637
Other employee benefitsLn 9$118K$80K$20K$18K
Payroll taxesLn 10$62K$37K$12K$12K
Management feesLn 11a$0
Legal feesLn 11b$7K$4K$1K$1K
Accounting feesLn 11c$58K$58K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$31K$7K$12K$12K
Advertising and promotionLn 12$0
Office expensesLn 13$168K$108K$27K$33K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$45K$36K$4K$4K
TravelLn 17$54K$31K$8K$15K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$54K$43K$6K$6K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$14K$8K$3K$3K
Other expenses (24a–d)Ln 24$55K$31K$13K$11K
All other expensesLn 24e$0
Total functional expensesLn 25$1.4M$842K$311K$279K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $2.2M$1.4M$845K$4.0M 990 PDF
FY2023 $1.0M$1.2M−$223K$3.2M 990 PDF
FY2022 $1.7M$1.3M$446K$3.4M 990 PDF
FY2021 $2.2M$1.1M$1.1M$3.0M 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 $904,529 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,189,149$865,270
I-9 Program service revenue$0
I-10 Investment incomePrior year $3,161$20,769
I-11 Other revenuePrior year $12,798$18,490
I-12 Total revenuePrior year $2,205,108$904,529
I-13 Grants and similar amounts paidPrior year $14,398$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $859,134$944,815
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $486,475$486,700
I-18 Total expensesPrior year $1,360,007$1,431,515
I-19 Revenue less expensesPrior year $845,101−$526,986
Part VI · Governance 4 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $904,529 across 9 lines filed
VIII-1f All other contributions, gifts and grants$865,270
VIII-1h Total contributions, gifts and grants$865,270
VIII-3 Investment incomeExcluded from tax $20,769$20,769
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $18,490$18,490
VIII-12 Total revenueExcluded from tax $39,259$904,529
Part IX · Statement of functional expenses $1,431,515 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $157,883 · Management $78,941 · Fundraising $78,940$315,764
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $295,467 · Management $66,886 · Fundraising $83,021$445,374
IX-8 Pension plan contributionsPrograms $2,255 · Management $626 · Fundraising $637$3,518
IX-9 Other employee benefitsPrograms $80,183 · Management $20,360 · Fundraising $17,810$118,353
IX-10 Payroll taxesPrograms $37,084 · Management $12,361 · Fundraising $12,361$61,806
IX-11a Management fees$0
IX-11b Legal feesPrograms $4,373 · Management $1,458 · Fundraising $1,458$7,289
IX-11c Accounting feesManagement $58,293$58,293
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $6,907 · Management $11,994 · Fundraising $12,178$31,079
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $107,991 · Management $26,641 · Fundraising $33,492$168,124
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $36,265 · Management $4,365 · Fundraising $4,364$44,994
IX-17 TravelPrograms $31,379 · Management $7,701 · Fundraising $14,595$53,675
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $42,501 · Management $5,550 · Fundraising $6,275$54,326
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $8,237 · Management $2,679 · Fundraising $2,679$13,595
IX-24 Other expenses (24a–d)Programs $31,063 · Management $13,167 · Fundraising $11,095$55,325
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $841,588 · Management $311,022 · Fundraising $278,905$1,431,515
Part X · Balance sheet $3,626,165 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $3,659,097$3,168,362
X-2 Savings and temporary cash investmentsStart of year $167,559$170,749
X-3 Pledges and grants receivableStart of year $290,171$216,355
X-4 Accounts receivableStart of year $25,359$49,681
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $19,516$21,018
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $35,978$0
X-16 Total assetsStart of year $4,197,680$3,626,165
X-17 Accounts payable and accrued expensesStart of year $136,046$128,011
X-26 Total liabilitiesStart of year $172,540$128,011
X-27 Net assets without donor restrictionsStart of year $3,552,111$2,938,291
X-28 Net assets with donor restrictionsStart of year $473,029$559,863
X-32 Total net assets or fund balancesStart of year $4,025,140$3,498,154
X-33 Total liabilities and net assetsStart of year $4,197,680$3,626,165
Part XI · Reconciliation of net assets $3,498,154 net assets at year end
XI-1 Total revenue$904,529
XI-2 Total expenses$1,431,515
XI-3 Revenue less expenses−$526,986
XI-4 Net assets at start of year$4,025,140
XI-10 Net assets at end of year$3,498,154

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

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