Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2019.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
83 cents of each dollar spent went to programs.
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
6 people listed on the 990; $306K paid to officers and key staff.
Sarah Gersten’s $186K as Executive Direct is at the 81st percentile of top reported officer pay among 1147 $1–10M 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 · 5 named individuals · Part VII
| Name | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|
| Sarah Gersten | $186,012 | $156,000 | $178,922 | $123,542 | $103,000 |
| Mary Bailey | $119,555 | $119,600 | — | $102,787 | — |
| Stephanie Shepard | — | $93,417 | — | — | — |
| Natalie Papillion | — | — | — | $90,000 | $52,500 |
| Mary E Bailey | — | — | — | — | $82,500 |
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 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Provides legal and social help to people affected by the criminal justice system.
Questions for Last Prisoner Project
Your first name shows with your question. Last Prisoner Project answers here, for everyone.
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Policy and Advocacy
Our policy team works with local, state, tribal, and federal policymakers, public officials, and community-based organizations to develop, advance, and implement just, equitable, and effective cannabis-related policies, practices, and programs.
Reentry and Support
Our reentry resources focus on ensuring that our constituents have the tools and support they need when coming home from incarceration. This includes financial support for housing, transportation, medical needs, employability skills and training, and financial wellness counseling.
Legal
The LPP team fights to secure the "full freedom" of every last person in prison for unjust cannabis laws. The first step is ensuring the release of those still incarcerated for nonviolent, cannabis-related offenses.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2024 990, line by line.
Download 990
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $1.5M | $1.2M |
| Total assetsLn 16 | $1.8M | $1.3M |
| LiabilitiesLn 26 | $30K | $9K |
| Net assetsLn 32 | $1.7M | $1.3M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic individualsLn 2 | $643K | $643K | ||
| Pay of current officers, directors and key staffLn 5 | $290K | $253K | $37K | |
| Other salaries and wagesLn 7 | $869K | $771K | $805 | $97K |
| Other employee benefitsLn 9 | $129K | $114K | $4K | $11K |
| Payroll taxesLn 10 | $95K | $85K | $3K | $8K |
| Management feesLn 11a | $77K | $71K | $6K | |
| Legal feesLn 11b | $142K | $142K | ||
| Accounting feesLn 11c | $92K | $92K | ||
| Other fees for servicesLn 11g | $89K | $35K | $6K | $49K |
| Advertising and promotionLn 12 | $80K | $44K | $327 | $36K |
| Office expensesLn 13 | $27K | $7K | $15K | $6K |
| Information technologyLn 14 | $122K | $41K | $20K | $61K |
| TravelLn 17 | $74K | $68K | −$121 | $7K |
| Other expenses (24a–d)Ln 24 | $6K | −$3K | $9K | $345 |
| Total functional expensesLn 25 | $2.7M | $2.3M | $193K | $275K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 Latest Viewing | $2.3M | $2.7M | −$472K | $1.3M | 990 PDF |
| FY2023 | $3.0M | $3.0M | −$67K | $1.7M | 990 PDF |
| FY2022 | $3.4M | $4.2M | −$758K | $1.8M | 990 PDF |
| FY2021 | $3.6M | $2.7M | $934K | $2.6M | 990 PDF |
| FY2020 | $2.3M | $738K | $1.5M | $1.6M | 990 PDF |
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Schedules filed Part IV
See the full FY2024 990 (6 parts)
Part I · Summary $2,266,193 revenue, 12 lines filed
Part VI · Governance 4 of 4 board members independent, no flags
Part VIII · Statement of revenue $2,266,193 across 7 lines filed
Part IX · Statement of functional expenses $2,738,267 across 14 lines filed
Part X · Balance sheet $1,273,448 assets, 11 lines filed
Part XI · Reconciliation of net assets $1,264,483 net assets at year end
Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File
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