The Sentencing Project: Nonprofit Profile, Financials & Form 990 (EIN 52-1472546)

Revenue by fiscal year
FY2020	$3.6M
FY2021	$5.3M
FY2022	$4.9M
FY2023	$4.1M
FY2024	$8.3M

Expenses by fiscal year
FY2020	$1.8M
FY2021	$2.8M
FY2022	$3.7M
FY2023	$5.5M
FY2024	$5.6M

Net assets by fiscal year
FY2020	$4.9M
FY2021	$7.3M
FY2022	$7.7M
FY2023	$6.7M
FY2024	$9.8M

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1987.

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

Where the money goes

72 cents of each dollar spent went to programs.

72%

13%

15%

Program services 72% · $4.0M Management & general 13% · $737K Fundraising 15% · $839K

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

16 people listed on the 990; $866K paid to officers and key staff.

Part VII, Section A · reportable compensation

Kara Gotsch

Executive Director

$195,000Pt VII · Sec A

Ashley Nellis

Co-Director of Research

$142,061Pt VII · Sec A

Nicole Porter

Director of Advocacy

$137,580Pt VII · Sec A

Daniel Barash

Director of Finance and Operations

$136,643Pt VII · Sec A

Nazgol Ghandnoosh

Co-Director of Research

$134,442Pt VII · Sec A

Josh Rovner

Director of Youth Justice

$120,007Pt VII · Sec A

Cynthia Jones

Director

$0Pt VII · Sec A

Marc Mauer

Director

$0Pt VII · Sec A

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

Name	FY2024	FY2023	FY2022	FY2021	FY2020
Kara Gotsch	$195,000	$167,759	$129,164	$124,608	$108,406
Amy Fettig	—	$174,708	$181,772	$174,700	—
Ashley Nellis	$142,061	$130,832	$119,329	$114,759	$109,864
Nicole Porter	$137,580	$130,363	$123,200	$113,011	$104,853
Daniel Barash	$136,643	—	—	—	—
Nazgol Ghandnoosh	$134,442	$119,578	—	—	—
Heather Koslov	—	$132,034	$125,300	—	—
Terry Nixon	—	—	$130,126	$121,058	$106,698

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 15aYes

Programs and updates

Researches, educates, and advocates for criminal justice reform.

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Provided by the organization

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3 programs · $3.8M · in their own filed words · FY2024

01

Extreme Sentencing

The organization plays a leadership role in sentencing reform activities: publishing research, educating media, lawmakers, and the public, and advocating for change to address the substantial increase in the prison population over the last 50 years.

$2.2Mprogram expense

02

Voting Rights

The organization is a leader in national efforts to educate the public about the disenfranchisement of justice-involved people, the racially disparate impacts of current felony disenfranchisement laws and jail practices, and the need to implement universal suffrage for all citizens in order to end the role of the criminal legal system in…

$918Kprogram expense

03

Youth Justice

The organization works to safeguard youth from the ravages of the adult criminal legal system and explore alternatives to youth involvement in both the juvenile and adult justice system. The organization publishes reports on the numbers of youth impacted by the criminal legal system and on best practices for diverting youth from future…

$713Kprogram 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 · FY2025

Wayne Goldstein Memorial FoundationFY2025$500

Total grants receivedfrom 1 funder$500

Grants paid · 63 grants · $921K · 2021–2024

Nebraska Appleseed Center for Law in the Public Interest INCNE · FY2024$65,000

Colorado Criminal Justice Reform CoalitionCO · FY2024$20,000

Drop Lwop New EnglandMA · FY2024$20,000

Celwop INCMA · FY2024$15,000

TeamchildWA · FY2024$15,000

Connecticut Justice AllianceseeCA · FY2024$10,000

Center for Community AlternativesNY · FY2024$10,000

The Ole Education FundNM · FY2024$10,000

Healing Our Land INCFY2024$10,000

Pennfranchise ProjectPA · FY2024$10,000

Initiate JusticeCA · FY2024$10,000

Texas Civil Rights ProjectTX · FY2024$8,000

Nebraska Appleseed Center for Law in the Public Interest INCNE · FY2023$65,000

Youth Law CenterCA · FY2023$20,000

Chicago VotesIL · FY2023$20,000

Center for Community AlternativesNY · FY2023$20,000

Release Aging People in Prison (rapp)CA · FY2023$20,000

Aclu-RIRI · FY2023$15,000

See all 63 grants →

By the numbers

The FY2024 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$8.3M

Ln 12

Gifts and grantsLn 1h$8.2M

Investment incomeLn 3$104K

Fees for servicesLn 2g$31K

Money outPt IX

$5.6M

Ln 25

Programscol B$4.0M

Managementcol C$737K

Fundraisingcol D$839K

Owns and owesPt X

$9.8M

net assets · Ln 32

Cash and savingsLn 1–2$2.2M

Total assetsLn 16$10.4M

LiabilitiesLn 26$578K

PeoplePt VI, VII

16

listed · VII A

PaidVII A6

Voting boardVI 1a9

IndependentVI 1b9

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$8.2M

Fees for servicesLn 2g$31K

Investment incomeLn 3$104K

Other incomeLn 4–11$7K

Gains on assetsLn 7−$136K

Total revenueLn 12$8.3M

Assets in detailPt X, end of year

CashLn 1$2.2M

Cash and savings togetherLn 1–2$2.2M

InvestmentsLn 11–13$4.3M

Land, buildings, equipmentLn 10c$92K

Other assetsLn 15$317K

Total assetsLn 16$10.4M

LiabilitiesLn 26$578K

Net assetsLn 32$9.8M

OperationsPt I, VI

EmployeesI 525

VolunteersI 60

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

Line	Start FY24	End FY24
Cash and savingsLn 1–2	$1.9M	$2.2M
InvestmentsLn 11–13	$4.0M	$4.3M
Land, buildings, equipmentLn 10c	$166K	$92K
Total assetsLn 16	$7.3M	$10.4M
LiabilitiesLn 26	$529K	$578K
Net assetsLn 32	$6.7M	$9.8M

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic organizationsLn 1	$204K	$204K
Pay of current officers, directors and key staffLn 5	$226K	$97K	$98K	$31K
Other salaries and wagesLn 7	$1.9M	$1.4M	$275K	$197K
Pension plan contributionsLn 8	$92K	$67K	$13K	$12K
Other employee benefitsLn 9	$226K	$173K	$37K	$16K
Payroll taxesLn 10	$179K	$131K	$29K	$19K
Management feesLn 11a	$135K	$96K	$25K	$15K
Legal feesLn 11b	$56K		$41K	$15K
Accounting feesLn 11c	$98K		$98K
Lobbying feesLn 11d	$82K	$82K
Professional fundraising feesLn 11e	$235K			$235K
Other fees for servicesLn 11g	$842K	$822K	$17K	$2K
Advertising and promotionLn 12	$109K	$50K	$1K	$58K
Office expensesLn 13	$71K	$25K	$15K	$30K
Information technologyLn 14	$92K	$63K	$4K	$25K
OccupancyLn 16	$129K	$98K	$15K	$15K
TravelLn 17	$124K	$107K	$10K	$6K
Conferences, conventions and meetingsLn 19	$440K	$430K	$6K	$4K
Depreciation, depletion and amortizationLn 22	$94K	$72K	$11K	$11K
InsuranceLn 23	$4K		$4K
Other expenses (24a–d)Ln 24	$240K	$59K	$33K	$148K
All other expensesLn 24e	$7K	$3K	$3K	$384
Total functional expensesLn 25	$5.6M	$4.0M	$737K	$839K

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2024 Latest Viewing	$8.3M	$5.6M	$2.7M	$9.8M	990 PDF
FY2023	$4.1M	$5.5M	−$1.4M	$6.7M	990 PDF
FY2022	$4.9M	$3.7M	$1.2M	$7.7M	990 PDF
FY2021	$5.3M	$2.8M	$2.5M	$7.3M	990 PDF
FY2020	$3.6M	$1.8M	$1.8M	$4.9M	990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations

See the full FY2024 990 (6 parts)

Part I · Summary $8,346,667 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $3,955,725$8,204,600

I-9 Program service revenuePrior year $29,269$30,933

I-10 Investment incomePrior year $162,937$104,388

I-11 Other revenuePrior year $1,129$6,746

I-12 Total revenuePrior year $4,149,060$8,346,667

I-13 Grants and similar amounts paidPrior year $279,000$204,266

I-14 Benefits paid to membersPrior year $0$0

I-15 Salaries and benefitsPrior year $2,562,908$2,638,021

I-16a Professional fundraising feesPrior year $84,845$234,566

I-17 Other expensesPrior year $2,578,595$2,522,546

I-18 Total expensesPrior year $5,505,348$5,599,399

I-19 Revenue less expensesPrior year −$1,356,288$2,747,268

Part VI · Governance 9 of 9 board members independent, no flags

VI-1a Voting members of the governing body9

VI-1b Independent voting members9

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 $8,346,667 across 8 lines filed

VIII-1f All other contributions, gifts and grants$8,204,600

VIII-1h Total contributions, gifts and grants$8,204,600

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $30,933$30,933

VIII-3 Investment incomeExcluded from tax $240,396$240,396

VIII-5 RoyaltiesExcluded from tax $246$246

VIII-7 Net gain or loss on sales of assetsExcluded from tax −$136,008−$136,008

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,500$6,500

VIII-12 Total revenueRelated to mission $37,433 · Unrelated business $0 · Excluded from tax $104,634$8,346,667

Part IX · Statement of functional expenses $5,599,399 across 22 lines filed

IX-1 Grants to domestic organizationsPrograms $204,266$204,266

IX-5 Pay of current officers, directors and key staffPrograms $96,671 · Management $97,579 · Fundraising $31,449$225,699

IX-7 Other salaries and wagesPrograms $1,443,523 · Management $275,113 · Fundraising $196,562$1,915,198

IX-8 Pension plan contributionsPrograms $67,329 · Management $12,862 · Fundraising $12,167$92,358

IX-9 Other employee benefitsPrograms $172,682 · Management $36,720 · Fundraising $16,443$225,845

IX-10 Payroll taxesPrograms $130,785 · Management $28,926 · Fundraising $19,210$178,921

IX-11a Management feesPrograms $95,926 · Management $24,749 · Fundraising $14,577$135,252

IX-11b Legal feesManagement $40,891 · Fundraising $15,236$56,127

IX-11c Accounting feesManagement $98,292$98,292

IX-11d Lobbying feesPrograms $82,002$82,002

IX-11e Professional fundraising feesFundraising $234,566$234,566

IX-11g Other fees for servicesPrograms $822,475 · Management $17,478 · Fundraising $1,962$841,915

IX-12 Advertising and promotionPrograms $49,669 · Management $1,425 · Fundraising $58,124$109,218

IX-13 Office expensesPrograms $25,468 · Management $15,395 · Fundraising $30,126$70,989

IX-14 Information technologyPrograms $62,930 · Management $4,121 · Fundraising $24,969$92,020

IX-16 OccupancyPrograms $98,446 · Management $15,221 · Fundraising $14,960$128,627

IX-17 TravelPrograms $107,195 · Management $10,321 · Fundraising $6,075$123,591

IX-19 Conferences, conventions and meetingsPrograms $430,260 · Management $6,268 · Fundraising $3,617$440,145

IX-22 Depreciation, depletion and amortizationPrograms $71,795 · Management $11,102 · Fundraising $10,910$93,807

IX-23 InsuranceManagement $3,872$3,872

IX-24 Other expenses (24a–d)Programs $58,978 · Management $33,404 · Fundraising $147,630$240,012

IX-24e All other expensesPrograms $3,239 · Management $3,054 · Fundraising $384$6,677

IX-25 Total functional expensesPrograms $4,023,639 · Management $736,793 · Fundraising $838,967$5,599,399

Part X · Balance sheet $10,401,671 assets, 14 lines filed

X-1 Cash, non-interest-bearingStart of year $1,931,844$2,166,508

X-3 Pledges and grants receivableStart of year $1,004,648$3,489,208

X-9 Prepaid expenses and deferred chargesStart of year $66,056$57,050

X-10c Land, buildings and equipment, netStart of year $166,489$91,961

X-11 Publicly traded securitiesStart of year $4,018,417$4,280,021

X-15 Other assetsStart of year $86,919$316,923

X-16 Total assetsStart of year $7,274,373$10,401,671

X-17 Accounts payable and accrued expensesStart of year $165,728$226,830

X-25 Other liabilitiesStart of year $363,489$351,372

X-26 Total liabilitiesStart of year $529,217$578,202

X-27 Net assets without donor restrictionsStart of year $4,303,910$4,915,212

X-28 Net assets with donor restrictionsStart of year $2,441,246$4,908,257

X-32 Total net assets or fund balancesStart of year $6,745,156$9,823,469

X-33 Total liabilities and net assetsStart of year $7,274,373$10,401,671

Part XI · Reconciliation of net assets $9,823,469 net assets at year end

XI-1 Total revenue$8,346,667

XI-2 Total expenses$5,599,399

XI-3 Revenue less expenses$2,747,268

XI-4 Net assets at start of year$6,745,156

XI-5 Net unrealized gains (losses) on investments$331,045

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$9,823,469

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

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