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Clause 40 Foundation FY2023 filing

Tax-deductible

Washington, DC501(c)(3)Crime & Legal EIN 82-4127219Revenue $100K in FY2023

On file with the IRSclause40.org700 Pennsylvania Ave Se Ste 560, 20003-2551 · Washington, DCTax-exempt since Jan 2020Publicly supported charity — 170(b)(1)(A)(vi)

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Clause 40 Foundation is a nonpartisan organization whose mission is to honor, preserve, and promote the due process rights guaranteed in the u.s. Constitution through public education, events, research, litigation, and more. In the american criminal legal system, these constitutional principles encompass a number of specific issues including: the right to have notice of the nation's criminal laws; the right to present evidence; the freedom from unreasonable searches and seizures; the right to a fair and impartial grand jury; the right to a meaningful opportunity to be heard by an unbiased tribunal in a timely manner; and the right to be represented by counsel. Clause 40 Foundation honors, preserves, and promotes these core constitutional american values through its own educational and charitable activities, as well as through collaboration on projects with other nonprofits, academic institutions, and individuals.

501(c)(3) charity; gifts are tax-deductible.
40¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $19K a year · 12% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
40%
of spending
Concern: 40% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
9 mo
of spending, in cash
Looks good: 8.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $40K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$210K
255% of total assets
Concern: liabilities are 255% of assets; over 80%.
Pt X · Ln 26
Independent board members
7
of 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$100K
-14% vs prior year
Spent
$114K
To programs
40%
Net assets
−$128K
By yearFY2020–FY2024
Revenue
$100K
FY2023▼ -14%
Tap a bar for its year
Revenue by fiscal year
FY2020$342K
FY2021$87K
FY2022$116K
FY2023$100K
FY2024$67K
Expenses
$114K
FY2023▼ -62%
Tap a bar for its year
Expenses by fiscal year
FY2020$116K
FY2021$192K
FY2022$299K
FY2023$114K
FY2024Not on file
Net assets
−$128K
FY2023▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020$174K
FY2021$69K
FY2022−$113K
FY2023−$128K
FY2024−$128K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2020.

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

Where the money goes

40 cents of each dollar spent went to programs.

Program services 40% · $46K Management & general 52% · $60K Fundraising 7% · $8K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation
Shana-Tara O'Toole
President/CEO
$0Pt VII · Sec A
Jason Pye
Director, Rule of Law Initiatives
$0Pt VII · Sec A
$0Pt VII · Sec A
Michael Chase
Treasurer (til 12/20/23); Director
$0Pt VII · Sec A
Karen Blackistone
Director; Treasurer (from 12/21/23)
$0Pt VII · Sec A
Blair Brown
Secretary
$0Pt VII · Sec A
Alex Litvack
Director
$0Pt VII · Sec A
Brett Tolman
Director
$0Pt VII · Sec A
See Clause 40 Foundation executive salaries →

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates and advocates to protect constitutional due process rights in the legal system.

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Provided by the organization

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3 programs · $46K · in their own filed words · FY2023
01

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…

$31Kprogram expense
02

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.

$12Kprogram 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.

$2Kprogram 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 · FY2024
Todd S Farha Foundation Tr 07172008FY2024$20K
S Jim and Darla Farha Charitable Foundation INCFY2024$20K
Total grants receivedfrom 2 funders$40K
Grants paid · 1 grant · $50K · 2022–2022
Due Process InstituteDC · FY2022$50,000

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$100K
Ln 12
Gifts and grantsLn 1h$96K
Fees for servicesLn 2g$3K
Investment incomeLn 3$901
Money outPt IX
$114K
Ln 25
Programscol B$46K
Managementcol C$60K
Fundraisingcol D$8K
Owns and owesPt X
−$128K
net assets · Ln 32
Cash and savingsLn 1–2$82K
Total assetsLn 16$82K
LiabilitiesLn 26$210K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$96K
Government grantsLn 1e$10K
Fees for servicesLn 2g$3K
Investment incomeLn 3$901
Total revenueLn 12$100K
Assets in detailPt X, end of year
CashLn 1$82K
Cash and savings togetherLn 1–2$82K
Total assetsLn 16$82K
LiabilitiesLn 26$210K
Net assetsLn 32−$128K
OperationsPt I, VI
EmployeesI 51
VolunteersI 610
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
LineStart FY23End FY23
Cash and savingsLn 1–2$164K$82K
Total assetsLn 16$164K$82K
LiabilitiesLn 26$277K$210K
Net assetsLn 32−$113K−$128K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$27K$14K$11K$2K
Other salaries and wagesLn 7$45K$24K$18K$3K
Pension plan contributionsLn 8$1K$717$536$95
Other employee benefitsLn 9$185$98$74$13
Payroll taxesLn 10$5K$3K$2K$441
Legal feesLn 11b$102$102
Accounting feesLn 11c$26K$26K
Advertising and promotionLn 12$1K$427$249$343
Office expensesLn 13$7K$3K$2K$2K
InsuranceLn 23$1K$455$266$366
Total functional expensesLn 25$114K$46K$60K$8K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $67K−$128K 990 PDF
FY2023 Viewing $100K$114K−$14K−$128K 990 PDF
FY2022 $116K$299K−$182K−$113K 990 PDF
FY2021 $87K$192K−$104K$69K 990 PDF
FY2020 $342K$116K$226K$174K 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 O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $99,688 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $112,728$95,712
I-9 Program service revenuePrior year $3,575$3,075
I-10 Investment incomePrior year $0$901
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $116,303$99,688
I-13 Grants and similar amounts paidPrior year $50,000$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $205,406$78,936
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $43,373$35,202
I-18 Total expensesPrior year $298,779$114,138
I-19 Revenue less expensesPrior year −$182,476−$14,450
Part VI · Governance 7 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $99,688 across 6 lines filed
VIII-1e Government grants$9,625
VIII-1f All other contributions, gifts and grants$86,087
VIII-1h Total contributions, gifts and grants$95,712
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,075$3,075
VIII-3 Investment incomeExcluded from tax $901$901
VIII-12 Total revenueRelated to mission $3,075 · Unrelated business $0 · Excluded from tax $901$99,688
Part IX · Statement of functional expenses $114,138 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $14,364 · Management $10,782 · Fundraising $1,892$27,038
IX-7 Other salaries and wagesPrograms $23,870 · Management $17,913 · Fundraising $3,143$44,926
IX-8 Pension plan contributionsPrograms $717 · Management $536 · Fundraising $95$1,348
IX-9 Other employee benefitsPrograms $98 · Management $74 · Fundraising $13$185
IX-10 Payroll taxesPrograms $2,854 · Management $2,144 · Fundraising $441$5,439
IX-11b Legal feesManagement $102$102
IX-11c Accounting feesManagement $25,620$25,620
IX-12 Advertising and promotionPrograms $427 · Management $249 · Fundraising $343$1,019
IX-13 Office expensesPrograms $3,269 · Management $2,012 · Fundraising $2,093$7,374
IX-23 InsurancePrograms $455 · Management $266 · Fundraising $366$1,087
IX-25 Total functional expensesPrograms $46,054 · Management $59,698 · Fundraising $8,386$114,138
Part X · Balance sheet $82,219 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $164,045$82,219
X-16 Total assetsStart of year $164,045$82,219
X-17 Accounts payable and accrued expensesStart of year $10,785$5,073
X-25 Other liabilitiesStart of year $266,563$204,898
X-26 Total liabilitiesStart of year $277,348$209,971
X-27 Net assets without donor restrictionsStart of year −$113,303−$127,752
X-32 Total net assets or fund balancesStart of year −$113,303−$127,752
X-33 Total liabilities and net assetsStart of year $164,045$82,219
Part XI · Reconciliation of net assets −$127,752 net assets at year end
XI-1 Total revenue$99,688
XI-2 Total expenses$114,138
XI-3 Revenue less expenses−$14,450
XI-4 Net assets at start of year−$113,303
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$127,752

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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