Due Process Institute FY2023 filing

Not tax-deductible

Washington, DC501(c)(4)Crime & LegalEIN 82-4145852

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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.

77¢ of each $1 spent went to programs.
$344K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$344K
to officers and key staff · 46% of spending
Concern: pay to officers and key staff is 46% of spending; over 30%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
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
$394K
63% of total assets
Fine: liabilities are 63% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$574K
+56% vs prior year
Spent
$744K
To programs
77%
Net assets
$235K
By yearFY2020–FY2024
Revenue
$574K
FY2023▲ +56%
Revenue by fiscal year
FY2020$814K
FY2021$572K
FY2022$369K
FY2023$574K
FY2024$977K
Expenses
$744K
FY2023▲ +11%
Expenses by fiscal year
FY2020$687K
FY2021$661K
FY2022$671K
FY2023$744K
FY2024$766K
Net assets
$235K
FY2023▼ -42%
Net assets by fiscal year
FY2020$796K
FY2021$707K
FY2022$405K
FY2023$235K
FY2024$454K

From the FY2023 Form 990 · figures checked against the IRS filing · 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 May 2020.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $571K Management & general 23% · $172K 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

13 people listed on the 990; $344K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/CEO
$175,000Pt VII · Sec A
Director, Rule of Law Initiatives
$168,928Pt VII · Sec A
$0Pt VII · Sec A
Treasurer (til 12/22/23); Director
$0Pt VII · Sec A
Director; Treasurer (from 12/23/23)
$0Pt VII · Sec A
Secretary
$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.

See Due Process Institute 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

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

Provided by the organization

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2 programs · $571K · in their own filed words · FY2023
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…

$532Kprogram expense
02

Cle Programs

In addition to its policy work, due process institute develops and executes continuing legal education (cle) events for attorneys. In 2023, 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…

$38Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$574K
Ln 12
Gifts and grantsLn 1h$564K
Fees for servicesLn 2g$7K
Investment incomeLn 3$3K
Money outPt IX
$744K
Ln 25
Programscol B$571K
Managementcol C$172K
Fundraisingcol D$2K
Owns and owesPt X
$235K
net assets · Ln 32
Cash and savingsLn 1–2$35K
Total assetsLn 16$629K
LiabilitiesLn 26$394K
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$564K
Government grantsLn 1e$55K
Fees for servicesLn 2g$7K
Investment incomeLn 3$3K
Total revenueLn 12$574K
Assets in detailPt X, end of year
CashLn 1$35K
Cash and savings togetherLn 1–2$35K
Land, buildings, equipmentLn 10c$12K
Other assetsLn 15$579K
Total assetsLn 16$629K
LiabilitiesLn 26$394K
Net assetsLn 32$235K
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 FY23End FY23
Cash and savingsLn 1–2$139K$35K
Land, buildings, equipmentLn 10c$22K$12K
Total assetsLn 16$960K$629K
LiabilitiesLn 26$555K$394K
Net assetsLn 32$405K$235K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$153K$122K$30K$445
Other salaries and wagesLn 7$244K$198K$46K$720
Pension plan contributionsLn 8$7K$3K$4K$11
Other employee benefitsLn 9$13K$5K$7K$20
Payroll taxesLn 10$30K$24K$6K$108
Legal feesLn 11b$102$102
Accounting feesLn 11c$32K$32K
Advertising and promotionLn 12$5K$4K$883$12
Office expensesLn 13$42K$36K$6K$57
OccupancyLn 16$174K$141K$32K$507
TravelLn 17$2K$2K$345$3
Conferences, conventions and meetingsLn 19$20K$18K$3K$28
Depreciation, depletion and amortizationLn 22$10K$8K$2K$29
InsuranceLn 23$12K$10K$2K$31
Total functional expensesLn 25$744K$571K$172K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $977K$766K$211K$454K 990 PDF
FY2023 Viewing $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 I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $574,374 across 6 lines filed
VIII-1e Government grants$55,452
VIII-1f All other contributions, gifts and grants$508,619
VIII-1h Total contributions, gifts and grants$564,071
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,000$7,000
VIII-3 Investment incomeExcluded from tax $3,303$3,303
VIII-12 Total revenueRelated to mission $7,000 · Unrelated business $0 · Excluded from tax $3,303$574,374
Part IX · Statement of functional expenses $744,355 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $122,358 · Management $30,409 · Fundraising $445$153,212
IX-7 Other salaries and wagesPrograms $197,936 · Management $45,732 · Fundraising $720$244,388
IX-8 Pension plan contributionsPrograms $3,092 · Management $4,229 · Fundraising $11$7,332
IX-9 Other employee benefitsPrograms $5,407 · Management $7,395 · Fundraising $20$12,822
IX-10 Payroll taxesPrograms $23,811 · Management $5,589 · Fundraising $108$29,508
IX-11b Legal feesManagement $102$102
IX-11c Accounting feesManagement $31,620$31,620
IX-12 Advertising and promotionPrograms $3,717 · Management $883 · Fundraising $12$4,612
IX-13 Office expensesPrograms $35,774 · Management $5,938 · Fundraising $57$41,769
IX-16 OccupancyPrograms $140,924 · Management $32,225 · Fundraising $507$173,656
IX-17 TravelPrograms $2,081 · Management $345 · Fundraising $3$2,429
IX-19 Conferences, conventions and meetingsPrograms $17,505 · Management $2,902 · Fundraising $28$20,435
IX-22 Depreciation, depletion and amortizationPrograms $8,166 · Management $1,867 · Fundraising $29$10,062
IX-23 InsurancePrograms $10,001 · Management $2,376 · Fundraising $31$12,408
IX-25 Total functional expensesPrograms $570,772 · Management $171,612 · Fundraising $1,971$744,355
Part X · Balance sheet $628,683 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $139,080$35,492
X-9 Prepaid expenses and deferred chargesStart of year $1,898$2,166
X-10c Land, buildings and equipment, netStart of year $21,934$11,870
X-15 Other assetsStart of year $796,637$579,155
X-16 Total assetsStart of year $959,549$628,683
X-17 Accounts payable and accrued expensesStart of year $22,268$20,441
X-25 Other liabilitiesStart of year $532,341$373,284
X-26 Total liabilitiesStart of year $554,609$393,725
X-27 Net assets without donor restrictionsStart of year $404,940$234,958
X-32 Total net assets or fund balancesStart of year $404,940$234,958
X-33 Total liabilities and net assetsStart of year $959,549$628,683
Part XI · Reconciliation of net assets $234,958 net assets at year end
XI-1 Total revenue$574,374
XI-2 Total expenses$744,355
XI-3 Revenue less expenses−$169,981
XI-4 Net assets at start of year$404,940
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$234,958

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

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