Due Process Institute

Not tax-deductible

Washington, DC501(c)(4)Crime & Legal EIN 82-4145852Revenue $977K in FY2024

On file with the IRSidueprocess.org700 Pennsylvania Ave Se Ste 560, 20003-2551 · Washington, DCTax-exempt since May 2020

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The mission of Due Process Institute is to honor, preserve, and restore Due Process rights in our criminal legal systems guaranteed in the united states constitution by advocating the primacy of these rights and values in a free society.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
71¢ of each $1 spent went to programs.
Run by 25 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
2 of 5
filings with a surplus
Average deficit $45K a year · 7% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$343K
to officers and key staff · 45% of spending
Concern: pay to officers and key staff is 45% of spending; over 30%.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $925K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$226K
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$977K
+70% vs prior year
Spent
$766K
To programs
71%
Net assets
$454K
By yearFY2020–FY2024
Revenue
$977K
FY2024▲ +70%
Tap a bar for its year
Revenue by fiscal year
FY2020$814K
FY2021$572K
FY2022$369K
FY2023$574K
FY2024$977K
Expenses
$766K
FY2024▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$687K
FY2021$661K
FY2022$671K
FY2023$744K
FY2024$766K
Net assets
$454K
FY2024▲ +93%
Tap a bar for its year
Net assets by fiscal year
FY2020$796K
FY2021$707K
FY2022$405K
FY2023$235K
FY2024$454K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

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

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

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $547K Management & general 28% · $217K Fundraising 0% · $2K

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

12 people listed on the 990; $343K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/CEO
$175,000Pt VII · Sec A
Vice President
$168,280Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Shana-Tara O'Toole’s $175K as President/CEO is at the 97th percentile of top reported officer pay among 1404 $100K–1M crime & legal 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
Shana-Tara O'Toole$175,000$175,000$175,000$175,000$181,731
Jason Pye$168,280$168,928$149,242$130,945—

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

Programs and updates

Advocates for and restores constitutional due process rights in criminal legal systems.

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Provided by the organization

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2 programs · $547K · in their own filed words · FY2024
01

Policy Work

Federal and state: due process institute's policy staff works alone and in harmony with many diverse coalitions on bipartisan criminal legal issues to address key issues of importance to the institute's mission, including supporting: sentencing reform; supervised release reform; criminal discovery reform; grand jury reform; prison…

$511Kprogram expense
02

Cle Programs

In addition to its policy work, due process institute develops and executes continuing legal education (cle) events for attorneys. In 2024, due process institute co-hosted "two views: an exploration of scotus's criminal law docket," a widely attended live cle event featuring two constitutional legal experts discussing the most important…

$36Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Action Now INCFY2024$500K
Total grants receivedfrom 3 funders$925K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$977K
Ln 12
Gifts and grantsLn 1h$964K
Fees for servicesLn 2g$9K
Investment incomeLn 3$4K
Money outPt IX
$766K
Ln 25
Programscol B$547K
Managementcol C$217K
Fundraisingcol D$2K
Owns and owesPt X
$454K
net assets · Ln 32
Cash and savingsLn 1–2$169K
Total assetsLn 16$679K
LiabilitiesLn 26$226K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$964K
Government grantsLn 1e$29K
Fees for servicesLn 2g$9K
Investment incomeLn 3$4K
Total revenueLn 12$977K
Assets in detailPt X, end of year
CashLn 1$169K
Cash and savings togetherLn 1–2$169K
Land, buildings, equipmentLn 10c$6K
Other assetsLn 15$367K
Total assetsLn 16$679K
LiabilitiesLn 26$226K
Net assetsLn 32$454K
OperationsPt I, VI
EmployeesI 55
VolunteersI 625
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 FY24End FY24
Cash and savingsLn 1–2$35K$169K
Land, buildings, equipmentLn 10c$12K$6K
Total assetsLn 16$629K$679K
LiabilitiesLn 26$394K$226K
Net assetsLn 32$235K$454K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$153K$110K$43K$345
Other salaries and wagesLn 7$283K$206K$76K$644
Pension plan contributionsLn 8$8K$4K$4K$12
Other employee benefitsLn 9$11K$5K$6K$17
Payroll taxesLn 10$34K$24K$10K$77
Legal feesLn 11b$821$821
Accounting feesLn 11c$27K$27K
Advertising and promotionLn 12$2K$2K$476$12
Office expensesLn 13$21K$17K$4K$82
OccupancyLn 16$161K$124K$36K$884
TravelLn 17$2K$1K$350
Conferences, conventions and meetingsLn 19$22K$22K
Depreciation, depletion and amortizationLn 22$6K$4K$1K$31
InsuranceLn 23$13K$10K$3K$70
Other expenses (24a–d)Ln 24$22K$17K$5K$115
Total functional expensesLn 25$766K$547K$217K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $977K$766K$211K$454K 990 PDF
FY2023 $574K$744K−$170K$235K 990 PDF
FY2022 $369K$671K−$302K$405K 990 PDF
FY2021 $572K$661K−$89K$707K 990 PDF
FY2020 $814K$687K$127K$796K 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 $976,924 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $564,071$964,330
I-9 Program service revenuePrior year $7,000$8,956
I-10 Investment incomePrior year $3,303$3,638
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $574,374$976,924
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $447,262$489,732
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $297,093$276,368
I-18 Total expensesPrior year $744,355$766,100
I-19 Revenue less expensesPrior year −$169,981$210,824
Part VI · Governance 9 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members9
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 $976,924 across 6 lines filed
VIII-1e Government grants$28,811
VIII-1f All other contributions, gifts and grants$935,519
VIII-1h Total contributions, gifts and grants$964,330
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,956$8,956
VIII-3 Investment incomeExcluded from tax $3,638$3,638
VIII-12 Total revenueRelated to mission $8,956 · Unrelated business $0 · Excluded from tax $3,638$976,924
Part IX · Statement of functional expenses $766,100 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $110,259 · Management $42,609 · Fundraising $345$153,213
IX-7 Other salaries and wagesPrograms $205,913 · Management $76,432 · Fundraising $644$282,989
IX-8 Pension plan contributionsPrograms $3,725 · Management $4,482 · Fundraising $12$8,219
IX-9 Other employee benefitsPrograms $5,198 · Management $6,254 · Fundraising $17$11,469
IX-10 Payroll taxesPrograms $24,170 · Management $9,595 · Fundraising $77$33,842
IX-11b Legal feesManagement $821$821
IX-11c Accounting feesManagement $26,586$26,586
IX-12 Advertising and promotionPrograms $1,717 · Management $476 · Fundraising $12$2,205
IX-13 Office expensesPrograms $17,101 · Management $4,114 · Fundraising $82$21,297
IX-16 OccupancyPrograms $123,989 · Management $36,230 · Fundraising $884$161,103
IX-17 TravelPrograms $1,272 · Management $350$1,622
IX-19 Conferences, conventions and meetingsPrograms $21,722$21,722
IX-22 Depreciation, depletion and amortizationPrograms $4,410 · Management $1,289 · Fundraising $31$5,730
IX-23 InsurancePrograms $10,381 · Management $2,878 · Fundraising $70$13,329
IX-24 Other expenses (24a–d)Programs $17,095 · Management $4,743 · Fundraising $115$21,953
IX-25 Total functional expensesPrograms $546,952 · Management $216,859 · Fundraising $2,289$766,100
Part X · Balance sheet $679,366 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $35,492$169,331
X-4 Accounts receivable$135,417
X-9 Prepaid expenses and deferred chargesStart of year $2,166$1,285
X-10c Land, buildings and equipment, netStart of year $11,870$6,141
X-15 Other assetsStart of year $579,155$367,192
X-16 Total assetsStart of year $628,683$679,366
X-17 Accounts payable and accrued expensesStart of year $20,441$15,498
X-25 Other liabilitiesStart of year $373,284$210,164
X-26 Total liabilitiesStart of year $393,725$225,662
X-27 Net assets without donor restrictionsStart of year $234,958$453,704
X-32 Total net assets or fund balancesStart of year $234,958$453,704
X-33 Total liabilities and net assetsStart of year $628,683$679,366
Part XI · Reconciliation of net assets $453,704 net assets at year end
XI-1 Total revenue$976,924
XI-2 Total expenses$766,100
XI-3 Revenue less expenses$210,824
XI-4 Net assets at start of year$234,958
XI-8 Prior period adjustments$7,922
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$453,704

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

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