Due Process Institute EIN 82-4145852 Form 990 (PDF) Claim this org

Due Process Institute

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Advocates for and restores constitutional due process rights in criminal legal systems. For fiscal year 2024 it reported $977K in revenue, $766K in expenses, and $454K in net assets.Pt I

Type
Membership association · Crime & Legal
Location
Washington, DC
Website
www.idueprocess.org
Filings
5 on file (2020–2024)
Revenue
$977KFY2024
Expenses
$766K
Net assets
$454K
People
12
Filings
5
Updates
0
More identity details & actions ⌄
EIN  82-4145852 Membership association Washington, DC
Form 990 (PDF)
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Size
$100K–1M
What they do
Advocates for and restores constitutional due process rights in criminal legal systems.
Leadership
Shana-Tara O'Toole · President/CEO · $175K
Money in and out
$977K revenue, $766K expenses
Bottom line
+22% operating surplus
Membership & operating revenue · FY2024
Total revenue
$977K
Pt VIII · Ln 12
Total expenses
$766K
Pt IX · Ln 25
Net assets
$454K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $211K
Where spending went · Part IX cols B–D
Program services $0.71 Management & general $0.28 Fundraising $0.00
Operating surplus
+22%
revenue over expenses▲ +173% vs prior filing year
Earned revenue
0.9%
of revenue from program services & dues▼ -25% vs prior filing year
Payroll share
64%
of spending is salaries & benefits▲ +6% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$977K
FY2024▲ +70%
Expenses
$766K
FY2024▲ +3%
Total assets
$679K
FY2024▲ +8%
Total liabilities
$226K
FY2024▼ -43%
Total revenue
$977K
Pt VIII · Ln 12
Total expenses
$766K
Pt IX · Ln 25
Net assets
$454K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$211K
Total assetsPt X · Ln 16$679K
Program-expense ratioPt IX · col B71%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 49

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CDue Process Institute
EINHdr · item D82-4145852
Principal addressHdr · item CWashington, DC
WebsiteHdr · item Jwww.idueprocess.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MDC
Exempt statusHdr · item I501(c)(4) · active
NTEE classificationIRS BMFCrime & Legal (I01)
Ruling yearIRS BMFMay 2020

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a10
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 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

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 1398 $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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Mission & Programs · Part III

Where the work happens

2 program services account for $547K of program spending, described in the organization's 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

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Statement of Revenue

Part VIII
Contributions & grants$964K · 99%
Program service revenue$9K · 1%
Contributions & grants99%$964K
Program service revenue1%$9K
Investment income$4K
— government grantsLn 1e$29K
Total revenueLn 12$977K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.71 Management & general $0.28 Fundraising $0.00
Program services71%$547K
Management & general28%$217K
Fundraising$2K
Total functional expensesLn 25$766K

Balance Sheet

Part X · end of year
CashLn 1$169K
Total assetsLn 16$679K
Total liabilitiesLn 26$226K
Total net assetsLn 32$454K
Months of cash on handcomputed2.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $169K · Operating expenses/yr $766K
2.7 months
Where the money goes
Program services
Program services $547K · Total expenses $766K
71%
Management & General
Management & general $217K · Total expenses $766K
28%
Fundraising
Fundraising $2K · Total expenses $766K
0.3%
Cost to raise $1
Fundraising expense (3-yr avg) $5K · Solicited contributions (3-yr avg) $603K
$0.01 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $964K · Total revenue $977K
99%
Government reliance
Government grants $29K · Total revenue $977K
3%
Earned-income share
Program service revenue $9K · Total revenue $977K
0.9%
Investment reliance
Investment income $4K · Total revenue $977K
+0.4%
Program self-sufficiency
Program service revenue $9K · Total expenses $766K
1%
Growth & trend
Revenue growth (YoY)
This year $977K · Prior year $574K
+70%
Revenue CAGR
FY2020 $814K · FY2024 $977K
+5%
Net-asset trend (YoY)
End of year $454K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $977K · Expenses $766K
+22%
Liabilities-to-Assets
Total liabilities — · Total assets $679K
Net-asset ratio
Net assets $454K · Total assets $679K
67%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $679K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Shana-Tara O'Toole · Reported title PRESIDENT/CEO · Highest reported compensation $175K · Total expenses $766K
23%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $490K · Total expenses $766K
64%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 71%
Overhead ratio 28%
Fundraising cost ratio 0.2%
Revenue growth 70%
Legal fee ratio 0.1%
Accounting fee ratio 3%

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 · funders on record
Grants received · FY2024
Action Now INCFY2024$500K
Total grants receivedfrom 3 funders$925K
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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)$977K revenue · viewing · ⤓ 990 PDF
FY2023$574K revenue · ⤓ 990 PDF
FY2022$369K revenue · ⤓ 990 PDF
FY2021$572K revenue · ⤓ 990 PDF
FY2020$814K 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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