The Sentencing Project EIN 52-1472546 Form 990 (PDF) Claim this org

The Sentencing Project

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Researches, educates, and advocates for criminal justice reform. For fiscal year 2024 it reported $8.3M in revenue, $5.6M in expenses, and $9.8M in net assets.Pt I

Founded
1986
Type
Public charity (501(c)(3)) · Nonprofit
Location
Washington, DC
Website
www.sentencingproject.org
Filings
5 on file (2020–2024)
Revenue
$8.3MFY2024
Expenses
$5.6M
Net assets
$9.8M
People
16
Filings
5
Updates
0
More identity details & actions ⌄
EIN  52-1472546 Public charity (501(c)(3)) Washington, DC Founded 1986
Form 990 (PDF)
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Figures match the IRS filing checked 8/15/26 · see original: IRS
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Size
$1–10M
What they do
Researches, educates, and advocates for criminal justice reform.
Leadership
Kara Gotsch · Executive Director · $195K
Money in and out
$8.3M revenue, $5.6M expenses
Bottom line
72% program efficiency
Where the money goes · FY2024
Total revenue
$8.3M
Pt VIII · Ln 12
Total expenses
$5.6M
Pt IX · Ln 25
Net assets
$9.8M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $2.7M
Where spending went · Part IX cols B–D
Program services $0.72 Management & general $0.13 Fundraising $0.15
Program efficiency
72%
of spending reaches programs▼ -1.0% vs prior filing year
Operating runway
13.8mo
months of highly liquid reserves at operating expense rate▲ +6% vs prior filing year
Surplus margin
+33%
revenue over expenses, this year▲ +201% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$8.3M
FY2024▲ +101%
Expenses
$5.6M
FY2024▲ +2%
Total assets
$10.4M
FY2024▲ +43%
Total liabilities
$578K
FY2024▲ +9%
Total revenue
$8.3M
Pt VIII · Ln 12
Total expenses
$5.6M
Pt IX · Ln 25
Net assets
$9.8M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$2.7M
Total assetsPt X · Ln 16$10.4M
Program-expense ratioPt IX · col B72%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

3 program services account for $3.8M of program spending, described in the organization's 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

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CThe Sentencing Project
EINHdr · item D52-1472546
Principal addressHdr · item CWashington, DC
WebsiteHdr · item Jwww.sentencingproject.org
Year of formationHdr · item L1986
State of legal domicileHdr · item MDC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFApr 1987

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
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
$195,000Pt VII · Sec A
Co-Director of Research
$142,061Pt VII · Sec A
Director of Advocacy
$137,580Pt VII · Sec A
Director of Finance and Operations
$136,643Pt VII · Sec A
Co-Director of Research
$134,442Pt VII · Sec A
Director of Youth Justice
$120,007Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
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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Statement of Revenue

Part VIII
Contributions & grants$8.2M · 98%
Investment income$104K · 1%
Contributions & grants98%$8.2M
Investment income1%$104K
Program service revenue$31K
Other revenue$7K
Total revenueLn 12$8.3M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.72 Management & general $0.13 Fundraising $0.15
Program services72%$4.0M
Management & general13%$737K
Fundraising15%$839K
Total functional expensesLn 25$5.6M

Balance Sheet

Part X · end of year
CashLn 1$2.2M
Total assetsLn 16$10.4M
Total liabilitiesLn 26$578K
Total net assetsLn 32$9.8M
Months of cash on handcomputed4.6

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $6.4M · Operating expenses/yr $5.6M
13.8 months
Where the money goes
Program services
Program services $4.0M · Total expenses $5.6M
72%
Management & General
Management & general $737K · Total expenses $5.6M
13%
Fundraising
Fundraising $839K · Total expenses $5.6M
15%
Cost to raise $1
Fundraising expense (3-yr avg) $708K · Solicited contributions (3-yr avg) $5.7M
$0.12 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $8.2M · Total revenue $8.3M
98%
Government reliance
Government grants — · Total revenue $8.3M
Earned-income share
Program service revenue $31K · Total revenue $8.3M
0.4%
Investment reliance
Investment income $104K · Total revenue $8.3M
+1%
Program self-sufficiency
Program service revenue $31K · Total expenses $5.6M
0.6%
Growth & trend
Revenue growth (YoY)
This year $8.3M · Prior year $4.1M
+101%
Revenue CAGR
FY2020 $3.6M · FY2024 $8.3M
+23%
Net-asset trend (YoY)
End of year $9.8M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $8.3M · Expenses $5.6M
+33%
Liabilities-to-Assets
Total liabilities — · Total assets $10.4M
Net-asset ratio
Net assets $9.8M · Total assets $10.4M
94%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $4.3M · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $10.4M
41%
People & payroll
Highest Reported Total Compensation
Individual Kara Gotsch · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $195K · Total expenses $5.6M
3%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $2.6M · Total expenses $5.6M
47%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 72%
Overhead ratio 13%
Fundraising cost ratio 10%
Revenue growth 101%
Legal fee ratio 1%
Accounting fee ratio 2%
Fundraising 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 · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$500
Grants paid · 63 grants · $921K · 2021–2024
Drop Lwop New EnglandMA · FY2024$20,000
Celwop INCMA · FY2024$15,000
TeamchildWA · FY2024$15,000
Connecticut Justice AllianceseeCA · 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
Youth Law CenterCA · FY2023$20,000
Chicago VotesIL · FY2023$20,000
Release Aging People in Prison (rapp)CA · FY2023$20,000
Aclu-RiRI · FY2023$15,000
See all 63 grants →

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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)$8.3M revenue · viewing · ⤓ 990 PDF
FY2023$4.1M revenue · ⤓ 990 PDF
FY2022$4.9M revenue · ⤓ 990 PDF
FY2021$5.3M revenue · ⤓ 990 PDF
FY2020$3.6M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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