Clause 40 Foundation EIN 82-4127219 Form 990 (PDF) Claim this org

Clause 40 Foundation FY2021 filing

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Educates and advocates to protect constitutional due process rights in the legal system. For fiscal year 2021 it reported $87K in revenue, $192K in expenses, and $69K in net assets.Pt I

Type
Public charity (501(c)(3)) · Crime & Legal
Location
Washington, DC
Website
www.clause40.org
Filings
5 on file (2020–2021)
Revenue
$87KFY2021
Expenses
$192K
Net assets
$69K
People
9
Filings
5
Updates
0
More identity details & actions ⌄
EIN  82-4127219 Public charity (501(c)(3)) Washington, DC
Form 990 (PDF)
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →
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Size
<$100K
What they do
Educates and advocates to protect constitutional due process rights in the legal system.
Leadership
Ross Garber · Chair
Money in and out
$87K revenue, $192K expenses
Bottom line
50% program efficiency
Where the money goes · FY2021
Total revenue
$87K
Pt VIII · Ln 12
Total expenses
$192K
Pt IX · Ln 25
Net assets
$69K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$104K
Where spending went · Part IX cols B–D
Program services $0.50 Management & general $0.44 Fundraising $0.06
Program efficiency
50%
of spending reaches programs
Operating runway
19.7mo
months of highly liquid reserves at operating expense rate
Surplus margin
-120%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2021 · Form 990
Revenue
$87K
FY2021▼ -74%
Expenses
$192K
FY2021▲ +65%
Total assets
$315K
FY2021▼ -3%
Total liabilities
$245K
FY2021▲ +64%
Total revenue
$87K
Pt VIII · Ln 12
Total expenses
$192K
Pt IX · Ln 25
Net assets
$69K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$104K
Total assetsPt X · Ln 16$315K
Program-expense ratioPt IX · col B50%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 47

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CClause 40 Foundation
EINHdr · item D82-4127219
Principal addressHdr · item CWashington, DC
WebsiteHdr · item Jwww.clause40.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MDC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCrime & Legal (I50)
Ruling yearIRS BMFJan 2020

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b7
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 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
President/CEO
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

3 program services account for $96K of program spending, described in the organization's own filed words · FY2021.
01

Events

Through programs, seminars, lectures, film screenings, book events, and continuing legal education (cle) events, the foundation provides education nationwide to academics, lawyers, advocates, journalists, and the general public at large with respect to a wide range of criminal law constitutional due process concerns.

$63Kprogram expense
02

Policy Work

Through creating and funding the creation of reports, white papers, legal backgrounders, longer research publications, blogs, guides, treatises, case studies, op-eds, social and traditional media and communications, and e-alerts, clause 40 foundation creates and supports original nonpartisan analysis, study, research, and writing to…

$29Kprogram expense
03

Litigation

Clause 40 foundation directs and supports efforts to preserve procedural due process rights through litigation, particularly through the filing or funding of amicus or "friend of the court" legal briefs.

$5Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants100%$87K
Total revenueLn 12$87K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.50 Management & general $0.44 Fundraising $0.06
Program services50%$96K
Management & general44%$84K
Fundraising6%$11K
Total functional expensesLn 25$192K

Balance Sheet

Part X · end of year
CashLn 1$315K
Total assetsLn 16$315K
Total liabilitiesLn 26$245K
Total net assetsLn 32$69K
Months of cash on handcomputed19.7

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $315K · Operating expenses/yr $192K
19.7 months
Where the money goes
Program services
Program services $96K · Total expenses $192K
50%
Management & General
Management & general $84K · Total expenses $192K
44%
Fundraising
Fundraising $11K · Total expenses $192K
6%
Cost to raise $1
Fundraising expense (2-yr avg) $17K · Solicited contributions (2-yr avg) $213K
$0.08 to raise $1 (2-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $87K · Total revenue $87K
100%
Government reliance
Government grants — · Total revenue $87K
Earned-income share
Program service revenue $0 · Total revenue $87K
0%
Investment reliance
Investment income $0 · Total revenue $87K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $192K
0%
Growth & trend
Revenue growth (YoY)
This year $87K · Prior year $342K
-74%
Net-asset trend (YoY)
End of year $69K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $87K · Expenses $192K
-120%
Liabilities-to-Assets
Total liabilities — · Total assets $315K
Net-asset ratio
Net assets $69K · Total assets $315K
22%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $315K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Ross Garber · Reported title CHAIR · Highest reported compensation $0 · Total expenses $192K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $139K · Total expenses $192K
73%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 50%
Overhead ratio 44%
Fundraising cost ratio 13%
Revenue growth -74%
Legal fee ratio 6%
Accounting fee ratio 9%

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 · FY2024
Total grants receivedfrom 2 funders$40K
Grants paid · 1 grant · $50K · 2022–2022
Due Process InstituteDC · FY2022$50,000

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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)$67K revenue · ⤓ 990 PDF
FY2023$100K revenue · ⤓ 990 PDF
FY2022$116K revenue · ⤓ 990 PDF
FY2021$87K revenue · viewing · ⤓ 990 PDF
FY2020$342K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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