Due Process Institute FY2020 filing

Washington, DC · Membership association · Crime & Legal

! Not tax-deductible Latest data FY2020
Revenue
$814K
Spent
$687K
To programs
61%
Net assets
$796K
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Form 990 for the fiscal year ending December 2020 (IRS tax year 2020).

Status and standing

Tax-deductible?
No
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Foundation funders?
3 funders, incl. Action Now INC
$925K in the latest grant year.
Spent on programs?
61% to programs
Form 990 Part IX, latest filing.
Size and trend
$100K–1M
Legal name (IRS)Hdr · item CDue Process Institute
EINHdr · item D82-4145852
Exempt statusHdr · item I501(c)(4) · active
Ruling yearIRS BMFMay 2020
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CWashington, DC
NTEE classificationIRS BMFCrime & Legal (I01)
WebsiteHdr · item Jwww.idueprocess.org

Where the money goes

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.61 Management & general $0.38 Fundraising $0.02
Program services61%$417K
Management & general38%$257K
Fundraising2%$13K
Total functional expensesLn 25$687K

Financial health

Revenue & expenses by yearFY2020–FY2024
Revenue
$814K
FY2020
Expenses
$687K
FY2020
Operating surplus
+16%
revenue over expenses
Earned revenue
0.1%
of revenue from program services & dues
Payroll share
51%
of spending is salaries & benefits

Summary of the Filing

Part I · fiscal year 2020 · Form 990
Total assets
$825K
FY2020
Total liabilities
$29K
FY2020
Revenue less expensesPt I · Ln 19$127K
Total assetsPt X · Ln 16$825K
Program-expense ratioPt IX · col B61%
Voting members of governing bodyPt I · Ln 312
Independent voting membersPt I · Ln 411

Balance Sheet

Part X · end of year
CashLn 1$594K
Total assetsLn 16$825K
Total liabilitiesLn 26$29K
Total net assetsLn 32$796K
Months of cash on handcomputed10.4

Statement of Revenue

Part VIII
Contributions & grants$804K · 99%
Other revenue$9K · 1%
Contributions & grants99%$804K
Other revenue1%$9K
Program service revenue$1K
— government grantsLn 1e$15K
Total revenueLn 12$814K

Financial Metrics

Form 990 · FY2020 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $594K · Operating expenses/yr $687K
10.4 months
Where the money goes
Program services
Program services $417K · Total expenses $687K
61%
Management & General
Management & general $257K · Total expenses $687K
38%
Fundraising
Fundraising $13K · Total expenses $687K
2%
Cost to raise $1
Fundraising expense $13K · Solicited contributions $789K
$0.02 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $804K · Total revenue $814K
99%
Government reliance
Government grants $15K · Total revenue $814K
2%
Earned-income share
Program service revenue $1K · Total revenue $814K
0.1%
Investment reliance
Investment income $0 · Total revenue $814K
0%
Program self-sufficiency
Program service revenue $1K · Total expenses $687K
0.1%
Growth & trend
Revenue growth (YoY)
This year $814K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $796K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $814K · Expenses $687K
+16%
Liabilities-to-Assets
Total liabilities — · Total assets $825K
—
Net-asset ratio
Net assets $796K · Total assets $825K
96%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $825K
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 $182K · Total expenses $687K
26%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $347K · Total expenses $687K
51%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 61%——
Overhead ratio 38%——
Fundraising cost ratio 2%——
Legal fee ratio 4%——
Accounting 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.

Leadership and pay

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President/CEO
$181,731Pt VII · Sec A
Director and Treasurer
$0Pt VII · Sec A
Director and Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director and Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$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.

See Due Process Institute executive salaries →

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Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a12
Independent voting membersPt VI · Ln 1b11
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

Mission and programs

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

Provided by the organization

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Mission & Programs · Part III

Where the work happens

3 program services account for $417K of program spending, described in the organization's own filed words · FY2020.
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: criminal sentencing reform; criminal discovery reform; criminal grand jury reform; prison reform…

$414Kprogram expense
02

Cle Programs

In addition to its policy work, due process institute develops and executes continuing legal education (cle) events for attorneys. Unfortunately, COVID-19 interrupted the organization's plans for multiple in-person events, however due process institute did execute an online version of its 3RD annual "two views: an exploration of key…

$2Kprogram expense
03

Policy Work

Federal and state (CONTINUED):3. Publications & speaking engagementsin its third year, due process institute e-published position pieces on: racial justice; improving policing; reforming qualified immunity; digital privacy and related fourth amendment concerns; speedy trial rights; unnecessary pre-indictment delays; second chance…

Pt IX · col B

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Funders

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 →

Filing history

YearRevenueExpensesChangeFiling
FY2024 Latest $977K$766K+70% 990 PDF
FY2023 $574K$744K+56% 990 PDF
FY2022 $369K$671K-35% 990 PDF
FY2021 $572K$661K-30% 990 PDF
FY2020 Viewing $814K$687K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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