First Shift Justice Project FY2020 filing

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EIN 46-5477121 Public charity (501(c)(3)) Washington, DC NTEE R99
Form 990 (PDF)

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Revenue & expenses by yearFY2020–FY2024
Revenue
$288K
FY2020
Expenses
$199K
FY2020

Form 990 for the fiscal year ending December 2020 (IRS tax year 2020).


Empowers low-wage workers to use their rights for caregiving and parenting needs. For fiscal year 2020 it reported $288K in revenue, $199K in expenses, and $319K in net assets.Pt I

Type
Public charity (501(c)(3)) · Civil Rights & Advocacy
Location
Washington, DC
Website
www.firstshift.org
Filings
5 on file (2020–2020)
Revenue
$288KFY2020
Expenses
$199K
Net assets
$319K
People
9
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Size
$100K–1M
What they do
Empowers low-wage workers to use their rights for caregiving and parenting needs.
Leadership
Laura Brown · Executive Director · $60K
Money in and out
$288K revenue, $199K expenses
Bottom line
66% program efficiency

What Funders Ask

6 questions, answered from this org's own filings

Will my donation be tax-deductible?

GOOD

Yes — A charitable, religious, educational, scientific, or literary organization. Contributions are generally tax-deductible for donors.

IRS Business Master File records this organization as tax-exempt with deductible contributions. See detail →

Can I donate to this org right now?

GOOD

No revocation on IRS record

This EIN does not appear on the IRS auto-revocation list. See detail →

Is this organization up to date?

GOOD

Filed FY2024 (typical filing lag)

Most recent Form 990 on file is for fiscal year 2024 (2 years ago). See detail →

Is it receiving grants from reputable foundations?

GOOD

7 funders, incl. Greater Washington Community Foundation

7 distinct foundation funder(s) on file, $566K received in the most recent year with grants. See detail →

How is the money spent?

GOOD

66% to programs

66% of total functional expenses went to program services in the most recent filing (Form 990 Part IX); the rest is overhead and fundraising. See detail →

What's its financial size and trend?

NEUTRAL

$100K–1M

Revenue band $100K–1M. Not enough years on file for a trend. See detail →

Where the money goes · FY2020
Total revenue
$288K
Pt VIII · Ln 12
Total expenses
$199K
Pt IX · Ln 25
Net assets
$319K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $89K
Where spending went · Part IX cols B–D
Program services $0.66 Management & general $0.25 Fundraising $0.10
Program efficiency
66%
of spending reaches programs
Operating runway
12.8mo
months of highly liquid reserves at operating expense rate
Surplus margin
+31%
revenue over expenses, this year

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Summary of the Filing

Part I · fiscal year 2020 · Form 990
Total assets
$349K
FY2020
Total liabilities
$29K
FY2020
Revenue less expensesPt I · Ln 19$89K
Total assetsPt X · Ln 16$349K
Program-expense ratioPt IX · col B66%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CFirst Shift Justice Project
EINHdr · item D46-5477121
Principal addressHdr · item CWashington, DC
WebsiteHdr · item Jwww.firstshift.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MDC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCivil Rights & Advocacy (R99)
Ruling yearIRS BMFJul 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$60,000Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Laura Brown’s $83K as Executive Director is at the 60th percentile of top reported officer pay among 1031 $100K–1M civil rights & advocacy 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Laura Brown$82,560$80,000———
Laura Brown——$76,042$62,292$60,000

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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Mission & Programs · Part III

Where the work happens

3 program services, described in the organization's own filed words · FY2020.
01

In 2020, First Shift worked with the Labor Committee of the DC Council towards the passage of legislation to protect DC workers during the COVID-pandemic and testified in DC Council hearings regarding the unemployment insurance system and D.C.'s new paid family leave benefits program.

Pt IX · col B
02

In 2020, First Shift provided direct legal services to 174 clients and Know-Your-Rights education to an additional 249 workers in 19 presentations.

Pt IX · col B
03

In 2020, First Shift trained 132 medical providers regarding workplace-related legal issues in 7 presentations.

Pt IX · col B

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Statement of Revenue

Part VIII
Contributions & grants$260K · 90%
Program service revenue$29K · 10%
Contributions & grants90%$260K
Program service revenue10%$29K
Investment income$104
Total revenueLn 12$288K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.66 Management & general $0.25 Fundraising $0.10
Program services66%$131K
Management & general25%$49K
Fundraising10%$19K
Total functional expensesLn 25$199K

Balance Sheet

Part X · end of year
CashLn 1$212K
Total assetsLn 16$349K
Total liabilitiesLn 26$29K
Total net assetsLn 32$319K
Months of cash on handcomputed12.8

Financial Metrics

Form 990 · FY2020 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $212K · Operating expenses/yr $199K
12.8 months
Where the money goes
Program services
Program services $131K · Total expenses $199K
66%
Management & General
Management & general $49K · Total expenses $199K
25%
Fundraising
Fundraising $19K · Total expenses $199K
10%
Cost to raise $1
Fundraising expense $19K · Solicited contributions $260K
$0.07 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $260K · Total revenue $288K
90%
Government reliance
Government grants — · Total revenue $288K
—
Earned-income share
Program service revenue $29K · Total revenue $288K
10%
Investment reliance
Investment income $104 · Total revenue $288K
+0.04%
Program self-sufficiency
Program service revenue $29K · Total expenses $199K
14%
Growth & trend
Revenue growth (YoY)
This year $288K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $319K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $288K · Expenses $199K
+31%
Liabilities-to-Assets
Total liabilities — · Total assets $349K
—
Net-asset ratio
Net assets $319K · Total assets $349K
92%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $349K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Laura Brown · Reported title Executive Director · Highest reported compensation $60K · Total expenses $199K
30%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $153K · Total expenses $199K
77%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 66%——
Overhead ratio 25%——
Fundraising cost ratio 7%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 7 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$949K revenue · ⤓ 990 PDF
FY2023$597K revenue · ⤓ 990 PDF
FY2022$1.0M revenue · ⤓ 990 PDF
FY2021$226K revenue · ⤓ 990 PDF
FY2020$288K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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