First Shift Justice Project FY2023 filing

EIN 46-5477121 Public charity (501(c)(3)) Washington, DC NTEE R99
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Revenue & expenses by yearFY2020–FY2024
Revenue
$597K
FY2023▼ -41%
Expenses
$776K
FY2023▲ +17%

Form 990 for the fiscal year ending December 2023 (IRS tax year 2023).


Empowers low-wage workers to use their rights for caregiving and parenting needs. For fiscal year 2023 it reported $597K in revenue, $776K in expenses, and $442K 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 (2020–2023)
Revenue
$597KFY2023
Expenses
$776K
Net assets
$442K
People
13
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →
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Provided by the organization

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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 · $80K
Money in and out
$597K revenue, $776K expenses
Bottom line
62% program efficiency

What Funders Ask

From IRS filings

Tax-deductible?

good Yes

Per the IRS master file. Details →

Can I give now?

good No revocation on IRS record

Not on the IRS revocation list. Details →

Filing up to date?

good Filed FY2024 (typical filing lag)

Details →

Foundation funders?

good 7 funders, incl. Greater Washington Community Foundation

$566K in the latest grant year. Details →

Spent on programs?

warning 62% to programs

Form 990 Part IX, latest filing. Details →

Size and trend

$100K–1M

↓ -41% vs prior year Details →

Where the money goes · FY2023
Total revenue
$597K
Pt VIII · Ln 12
Total expenses
$776K
Pt IX · Ln 25
Net assets
$442K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$179K
Where spending went · Part IX cols B–D
Program services $0.62 Management & general $0.30 Fundraising $0.08
Program efficiency
62%
of spending reaches programs
Operating runway
6.2mo
months of highly liquid reserves at operating expense rate
Surplus margin
-30%
revenue over expenses, this year

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Summary of the Filing

Part I · fiscal year 2023 · Form 990
Total assets
$705K
FY2023▲ +4%
Total liabilities
$262K
FY2023▲ +387%
Revenue less expensesPt I · Ln 19−$179K
Total assetsPt X · Ln 16$705K
Program-expense ratioPt IX · col B62%
Voting members of governing bodyPt I · Ln 312
Independent voting membersPt I · Ln 412

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 1a12
Independent voting membersPt VI · Ln 1b12
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 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$80,000Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 account for $480K of program spending, described in the organization's own filed words · FY2023.
01

In 2023, first shift justice project served 154 legal services clients with a focus on helping low-wage working mothers and caregivers receive on-the-job accommodations, leave from work, and DC paid family leave benefits. First shift justice project conducted 27 "know your rights" presentations in 2023.

$327Kprogram expense
02

In 2023, first shift justice project trained D.C. Area medical providers in 12 presentations about the workplace rights of their patients; specifically, how to document their patients' needs for on-the-job accommodations and leave from work.

$120Kprogram expense
03

In 2023, first shift justice project advocated for the improvement of the spanish translation of the online PFL application because there were errors that prevented spanish speaking clients from submitting and receiving benefits.

$34Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$585K · 98%
Program service revenue$12K · 2%
Contributions & grants98%$585K
Program service revenue2%$12K
Investment income$160
— government grantsLn 1e$349K
Total revenueLn 12$597K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.62 Management & general $0.30 Fundraising $0.08
Program services62%$480K
Management & general30%$230K
Fundraising8%$66K
Total functional expensesLn 25$776K

Balance Sheet

Part X · end of year
CashLn 1$403K
Total assetsLn 16$705K
Total liabilitiesLn 26$262K
Total net assetsLn 32$442K
Months of cash on handcomputed6.2

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $403K · Operating expenses/yr $776K
6.2 months
Where the money goes
Program services
Program services $480K · Total expenses $776K
62%
Management & General
Management & general $230K · Total expenses $776K
30%
Fundraising
Fundraising $66K · Total expenses $776K
8%
Cost to raise $1
Fundraising expense (3-yr avg) $44K · Solicited contributions (3-yr avg) $372K
$0.12 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $585K · Total revenue $597K
98%
Government reliance
Government grants $349K · Total revenue $597K
58%
Earned-income share
Program service revenue $12K · Total revenue $597K
2%
Investment reliance
Investment income $160 · Total revenue $597K
+0.03%
Program self-sufficiency
Program service revenue $12K · Total expenses $776K
2%
Growth & trend
Revenue growth (YoY)
This year $597K · Prior year $1.0M
-41%
Net-asset trend (YoY)
End of year $442K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $597K · Expenses $776K
-30%
Liabilities-to-Assets
Total liabilities — · Total assets $705K
—
Net-asset ratio
Net assets $442K · Total assets $705K
63%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $705K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Laura Brown · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $80K · Total expenses $776K
10%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $561K · Total expenses $776K
72%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 62%——
Overhead ratio 30%——
Fundraising cost ratio 11%——
Revenue growth -41%——
Accounting fee ratio 4%——

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 · viewing · ⤓ 990 PDF
FY2022$1.0M revenue · ⤓ 990 PDF
FY2021$226K revenue · ⤓ 990 PDF
FY2020$288K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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