Prison Law Office FY2020 filing

Tax-deductible

Berkeley, CA501(c)(3)Since 1978Crime & LegalEIN 94-2495939Revenue $10.5M in FY2020

On file with the IRSprisonlaw.com1917 5th St, 94710-1916 · Berkeley, CATax-exempt since Jun 1978Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of the Prison Law Office is to reduce incarceration and ensure humane and constitutional treatment of people who remain in prisons, jails and on parole.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$1.3M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $9.0M a year · 63% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.3M
to officers and key staff · 29% of spending
Worth a look: pay to officers and key staff is 29% of spending; over 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $11K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$953K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$10.5M
Spent
$4.3M
To programs
94%
Net assets
$74.8M
By yearFY2020–FY2025
Revenue
$10.5M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$10.5M
FY2021$11.3M
FY2022$24.2M
FY2023$16.1M
FY2024$10.3M
FY2025$12.9M
Expenses
$4.3M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$4.3M
FY2021$3.7M
FY2022$4.3M
FY2023$5.0M
FY2024$6.2M
FY2025$7.6M
Net assets
$74.8M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$74.8M
FY2021$98.7M
FY2022$89.2M
FY2023$104.0M
FY2024$120.9M
FY2025$139.4M

From the FY2020 Form 990 (year ending June 2020) · 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: FY2025. IRS ruling in Jun 1978.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $4.1M Management & general 6% · $249K

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

19 people listed on the 990; $1.3M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Di
$285,215Pt VII · Sec A
Attorney
$219,880Pt VII · Sec A
Attorney
$207,150Pt VII · Sec A
Attorney
$207,150Pt VII · Sec A
$184,055Pt VII · Sec A
Attorney
$153,000Pt VII · Sec A
$0Pt VII · Sec A
Palo Alto
$0Pt VII · Sec A

Margot Mendelson’s $300K as Executive Director is at the 78th percentile of top reported officer pay among 247 $10–100M 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Donald Specter—$274,925$302,000——$285,215
Margot Mendelson$299,616$218,283$182,157———
Donald Spector———$295,215$285,215—
Alison Hardy$269,116$245,028$226,108$212,600$207,150$207,150
Steven Fama$266,869$240,663$248,037$214,400$207,150$207,150
Sara Norman—$249,224$240,675$227,245$219,880$219,880
Marissa Hatton$231,864—————
Rita Lomion$209,668—————

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

Advocates for incarcerated people on conditions and parole.

Questions for Prison Law Office

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Provided by the organization

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1 program · $4.1M · in their own filed words · FY2019
01

Prison law office is committed to protecting the civil rights of california prisoners and to foster community awareness and education in prison related issues.

$4.1Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 2 funders$11K
Grants paid · 2 grants · $20K · 2024–2024
Uncommon LawCA · FY2024$10,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$10.5M
Ln 12
Fees for servicesLn 2g$7.6M
Investment incomeLn 3$2.0M
Gifts and grantsLn 1h$863K
Money outPt IX
$4.3M
Ln 25
Programscol B$4.1M
Managementcol C$249K
Owns and owesPt X
$74.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$75.7M
LiabilitiesLn 26$953K
PeoplePt VI, VII
19
listed · VII A
PaidVII A6
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$863K
Government grantsLn 1e$842K
Fees for servicesLn 2g$7.6M
Investment incomeLn 3$2.0M
Other incomeLn 4–11$15K
Total revenueLn 12$10.5M
Assets in detailPt X, end of year
CashLn 1$1.9M
Cash and savings togetherLn 1–2$1.9M
InvestmentsLn 11–13$66.7M
Land, buildings, equipmentLn 10c$3.7M
Total assetsLn 16$75.7M
LiabilitiesLn 26$953K
Net assetsLn 32$74.8M
OperationsPt I, VI
EmployeesI 538
VolunteersI 611
Fiscal year endsHeaderJune
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 FY20End FY20
Cash and savingsLn 1–2$1.3M$1.9M
InvestmentsLn 11–13$61.0M$66.7M
Land, buildings, equipmentLn 10c$3.8M$3.7M
Total assetsLn 16$69.0M$75.7M
LiabilitiesLn 26$553K$953K
Net assetsLn 32$68.5M$74.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$1.5M$1.4M$150K
Other salaries and wagesLn 7$1.1M$1.1M
Other employee benefitsLn 9$237K$223K$13K
Payroll taxesLn 10$180K$170K$10K
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$48K$48K
Office expensesLn 13$83K$78K$5K
Information technologyLn 14$49K$46K$3K
OccupancyLn 16$40K$13K$27K
TravelLn 17$87K$84K$3K
Depreciation, depletion and amortizationLn 22$88K$81K$7K
InsuranceLn 23$25K$24K$1K
Other expenses (24a–d)Ln 24$761K$759K$2K
All other expensesLn 24e$45K$18K$27K
Total functional expensesLn 25$4.3M$4.1M$249K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $12.9M$7.6M$5.2M$139.4M 990 PDF
FY2024 $10.3M$6.2M$4.1M$120.9M 990 PDF
FY2023 $16.1M$5.0M$11.1M$104.0M 990 PDF
FY2022 $24.2M$4.3M$19.9M$89.2M 990 PDF
FY2021 $11.3M$3.7M$7.6M$98.7M 990 PDF
FY2020 Viewing $10.5M$4.3M$6.2M$74.8M 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 FY2020 990 (6 parts)
Part I · Summary $10,465,939 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $652,532$863,194
I-9 Program service revenuePrior year $7,895,778$7,593,822
I-10 Investment incomePrior year $2,054,188$1,993,747
I-11 Other revenuePrior year $2,372,802$15,176
I-12 Total revenuePrior year $12,975,300$10,465,939
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,215,112$3,068,655
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,122,647$1,235,599
I-18 Total expensesPrior year $4,337,759$4,304,254
I-19 Revenue less expensesPrior year $8,637,541$6,161,685
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $10,465,939 across 7 lines filed
VIII-1e Government grants$842,082
VIII-1f All other contributions, gifts and grants$21,112
VIII-1h Total contributions, gifts and grants$863,194
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,593,822$7,593,822
VIII-3 Investment incomeExcluded from tax $1,993,747$1,993,747
VIII-6 Net rental income or lossUnrelated business $15,176$15,176
VIII-12 Total revenueRelated to mission $7,593,822 · Unrelated business $15,176 · Excluded from tax $1,993,747$10,465,939
Part IX · Statement of functional expenses $4,304,254 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $1,382,535 · Management $150,000$1,532,535
IX-7 Other salaries and wagesPrograms $1,119,419$1,119,419
IX-9 Other employee benefitsPrograms $223,330 · Management $13,389$236,719
IX-10 Payroll taxesPrograms $169,802 · Management $10,180$179,982
IX-11c Accounting feesPrograms $9,600$9,600
IX-11g Other fees for servicesPrograms $47,727$47,727
IX-13 Office expensesPrograms $77,964 · Management $4,674$82,638
IX-14 Information technologyPrograms $46,185 · Management $2,769$48,954
IX-16 OccupancyPrograms $13,269 · Management $27,175$40,444
IX-17 TravelPrograms $84,472 · Management $2,899$87,371
IX-22 Depreciation, depletion and amortizationPrograms $80,823 · Management $6,949$87,772
IX-23 InsurancePrograms $23,819 · Management $1,428$25,247
IX-24 Other expenses (24a–d)Programs $758,975 · Management $2,347$761,322
IX-24e All other expensesPrograms $17,536 · Management $26,988$44,524
IX-25 Total functional expensesPrograms $4,055,456 · Management $248,798 · Fundraising $0$4,304,254
Part X · Balance sheet $75,722,346 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,330,940$1,885,400
X-4 Accounts receivableStart of year $2,941,200$3,417,250
X-9 Prepaid expenses and deferred charges$16,949
X-10c Land, buildings and equipment, netStart of year $3,804,937$3,682,094
X-11 Publicly traded securitiesStart of year $60,957,937$66,720,653
X-16 Total assetsStart of year $69,035,014$75,722,346
X-17 Accounts payable and accrued expensesStart of year $152,766$493,422
X-19 Deferred revenueStart of year $378,565$447,063
X-25 Other liabilitiesStart of year $21,439$12,626
X-26 Total liabilitiesStart of year $552,770$953,111
X-27 Net assets without donor restrictionsStart of year $68,482,244$74,769,235
X-32 Total net assets or fund balancesStart of year $68,482,244$74,769,235
X-33 Total liabilities and net assetsStart of year $69,035,014$75,722,346
Part XI · Reconciliation of net assets $74,769,235 net assets at year end
XI-1 Total revenue$10,465,939
XI-2 Total expenses$4,304,254
XI-3 Revenue less expenses$6,161,685
XI-4 Net assets at start of year$68,482,244
XI-5 Net unrealized gains (losses) on investments$125,306
XI-10 Net assets at end of year$74,769,235

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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