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Nonprofiteer
← THE SENTENCING PROJECT

Form 990 for tax year 2025

Filed by THE SENTENCING PROJECT.

Totals

Total revenue
$4,801,699
Total expenses
$4,809,745
Contributions and grants received
$4,640,875
Grants paid
$95,513
Program service revenue
$14,690
Investment income
$136,695
Other revenue
$9,439
Total assets, end of year
$10,334,995
Total liabilities, end of year
$394,439
Net assets or fund balances, end of year
$9,940,556
Program services expenses (Part IX)
$3,565,480
Management and general expenses
$607,062
Fundraising expenses
$637,203
Program service expenses (Part III)
$3,565,480

Program services were 74.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $4,640,875

  • 2a · Program service revenue: HONORARIA & OTHER INCOME

    total $14,690 · related or exempt $14,690

  • 3 · Investment income

    total $235,199 · excluded $235,199

  • 5 · Royalties

    total $939 · excluded $939

  • 7a · Gross sales of assets other than inventory

    securities $1,545,549

  • 7b · Less cost or other basis and sales expenses

    securities $1,644,053

  • 7c · Gain or loss

    securities -$98,504

  • 7d · Net gain or loss

    total -$98,504 · excluded -$98,504

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $8,500 · related or exempt $8,500

  • 11e · Other revenue, total

    $8,500

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $95,513 · program services $95,513

  • 5 · Compensation of officers, directors and key employees

    total $226,983 · program services $95,333 · management and general $111,222 · fundraising $20,428

  • 7 · Other salaries and wages

    total $1,806,283 · program services $1,436,337 · management and general $224,149 · fundraising $145,797

  • 8 · Pension plan contributions

    total $91,161 · program services $73,133 · management and general $10,686 · fundraising $7,342

  • 9 · Other employee benefits

    total $234,834 · program services $183,216 · management and general $32,576 · fundraising $19,042

  • 10 · Payroll taxes

    total $165,526 · program services $125,448 · management and general $26,565 · fundraising $13,513

  • 11a · Fees: management

    total $41,181 · program services $25,705 · management and general $12,662 · fundraising $2,814

  • 11b · Fees: legal

    total $20,655 · management and general $5,150 · fundraising $15,505

  • 11c · Fees: accounting

    total $95,216 · management and general $95,216

  • 11d · Fees: lobbying

    total $63,425 · program services $63,425

  • 11e · Fees: professional fundraising services

    total $141,680 · fundraising $141,680

  • 11g · Fees: other

    total $683,344 · program services $669,643 · management and general $5,639 · fundraising $8,062

  • 12 · Advertising and promotion

    total $43,145 · program services $42,521 · fundraising $624

  • 13 · Office expenses

    total $62,913 · program services $18,300 · management and general $6,063 · fundraising $38,550

  • 14 · Information technology

    total $81,038 · program services $23,547 · management and general $4,036 · fundraising $53,455

  • 16 · Occupancy

    total $115,619 · program services $92,351 · management and general $13,159 · fundraising $10,109

  • 17 · Travel

    total $64,388 · program services $58,856 · management and general $2,899 · fundraising $2,633

  • 19 · Conferences, conventions and meetings

    total $449,733 · program services $443,292 · management and general $5,426 · fundraising $1,015

  • 22 · Depreciation, depletion and amortization

    total $72,705 · program services $58,074 · management and general $8,274 · fundraising $6,357

  • 23 · Insurance

    total $6,578 · program services $1,375 · management and general $5,053 · fundraising $150

  • 24a · Other expenses: MAIL HOUSE SERVICES

    total $137,515 · fundraising $137,515

  • 24b · Other expenses: DUES/SUBS/REG FEES

    total $53,491 · program services $41,062 · management and general $1,294 · fundraising $11,135

  • 24c · Other expenses: BANK SERVICE CHARGES

    total $27,176 · management and general $27,176

  • 24d · Other expenses: PROFESSIONAL DEVELOPMEN

    total $19,390 · program services $15,012 · management and general $3,201 · fundraising $1,177

  • 24e · All other expenses

    total $10,253 · program services $3,337 · management and general $6,616 · fundraising $300

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $822,460 · end of year $452,121

  • 2 · Savings and temporary cash investments

    beginning of year $1,344,048 · end of year $2,135,707

  • 3 · Pledges and grants receivable

    beginning of year $3,489,208 · end of year $2,992,644

  • 9 · Prepaid expenses and deferred charges

    beginning of year $57,050 · end of year $46,791

  • 10a · Land, buildings and equipment: cost or other basis

    $323,939

  • 10b · Land, buildings and equipment: accumulated depreciation

    $302,385

  • 10c · Land, buildings and equipment, net

    beginning of year $91,961 · end of year $21,554

  • 11 · Investments: publicly traded securities

    beginning of year $4,280,021 · end of year $4,471,467

  • 15 · Other assets

    beginning of year $316,923 · end of year $214,711

  • 17 · Accounts payable and accrued expenses

    beginning of year $226,830 · end of year $161,815

  • 25 · Other liabilities

    beginning of year $351,372 · end of year $232,624

  • 27 · Net assets without donor restrictions

    beginning of year $4,915,212 · end of year $5,741,295

  • 28 · Net assets with donor restrictions

    beginning of year $4,908,257 · end of year $4,199,261

Mission and programs · 2025

Mission

RESEARCH AND EDUCATION ON CRIMINAL JUSTICE POLICY ISSUES, AND ADVOCACY FOR CRIMINAL JUSTICE REFORM.

Activities or mission (Part I)

RESEARCH & EDUCATION ON CRIMINAL JUSTICE POLICY ISSUES, ADVOCACY FOR CRIMINAL JUSTICE REFORM.

  • EXTREME SENTENCING: THE ORGANIZATION PLAYS A LEADERSHIP ROLE IN SENTENCING REFORM ACTIVITIES: PUBLISHING RESEARCH, EDUCATING MEDIA, LAWMAKERS, AND THE PUBLIC, AND ADVOCATING FOR CHANGE TO ADDRESS THE SUBSTANTIAL INCREASE IN THE PRISON POPULATION OVER THE LAST 50 YEARS. THE ORGANIZATION HAS PRIORITIZED THE STUDY OF LIFE IMPRISONMENT IN THE UNITED STATES AND UNDERSTANDING ITS IMPACT ON PRISON POPULATION INCREASES, AGING BEHIND BARS, AND THE CONSEQUENCES OF LIFELONG IMPRISONMENT ON YOUNG PEOPLE AND EMERGING ADULTS. THE ORGANIZATION WORKS IN COALITION WITH OTHER ORGANIZATIONS TO PROMOTE ADDITIONAL OPPORTUNITIES FOR SENTENCE REDUCTION TO ADDRESS UNFAIRNESS IN THE SYSTEM. IN RESPONSE TO THE EVOLVING SECOND LOOK MOVEMENT, THE ORGANIZATION LAUNCHED THE SECOND LOOK NETWORK (THE NETWORK) IN MARCH 2023.

    Expenses $1,758,785 · Grants $60,000 · Revenue $3,805

  • YOUTH JUSTICE: THE ORGANIZATION WORKS TO SAFEGUARD YOUTH FROM THE RAVAGES OF THE ADULT CRIMINAL LEGAL SYSTEM AND EXPLORE ALTERNATIVES TO YOUTH INVOLVEMENT IN BOTH THE JUVENILE AND ADULT JUSTICE SYSTEM. THE ORGANIZATION PUBLISHES REPORTS ON THE NUMBERS OF YOUTH IMPACTED BY THE CRIMINAL LEGAL SYSTEM AND ON BEST PRACTICES FOR DIVERTING YOUTH FROM FUTURE ENGAGEMENT IN THE JUSTICE SYSTEM. THE ORGANIZATION ADVOCATES FOR POLICIES TO PROTECT YOUTH IN THE JUSTICE SYSTEM AND SPEAKS AT CONFERENCES AND WITH THE MEDIA TO EDUCATE AUDIENCES ABOUT THE NEED FOR REFORM.

    Expenses $857,897 · Grants $25,513

  • VOTING RIGHTS: THE ORGANIZATION IS A LEADER IN NATIONAL EFFORTS TO EDUCATE THE PUBLIC ABOUT THE DISENFRANCHISEMENT OF JUSTICE-INVOLVED PEOPLE, THE RACIALLY DISPARATE IMPACTS OF CURRENT FELONY DISENFRANCHISEMENT LAWS AND JAIL PRACTICES, AND THE NEED TO IMPLEMENT UNIVERSAL SUFFRAGE FOR ALL CITIZENS IN ORDER TO END THE ROLE OF THE CRIMINAL LEGAL SYSTEM IN MEDIATING THE CENTRAL RIGHT OF VOTING IN A DEMOCRACY. THE ORGANIZATION PUBLISHES AND DISTRIBUTES RESEARCH ESTIMATING THE NUMBER OF PEOPLE IMPACTED BY STATE FELONY DISENFRANCHISEMENT LAWS AND OTHER RELATED TOPICS, HOSTS AN ANNUAL CONFERENCE OF NATIONAL ADVOCATES, AND IT WORKS TO ADVOCATE FOR FULL VOTING RIGHTS FOR INDIVIDUALS IN JAIL, PRISON, AND THE COMMUNITY REGARDLESS OF CONVICTION STATUS.

    Expenses $857,527 · Grants $10,000 · Revenue $10,885

  • RESEARCH AND PUBLIC EDUCATION: THE ORGANIZATION MONITORS THE CRIMINAL JUSTICE SYSTEM AND PRODUCES RESEARCH AND POLICY ANALYSES TO EDUCATE THE PUBLIC ABOUT THE IMPACT OF CRIMINAL JUSTICE LAWS, POLICIES, AND PRACTICES. FINDINGS ARE SHARED THROUGH HIGHLY VISIBLE PUBLIC EDUCATION CAMPAIGNS THAT INCLUDE EARNED MEDIA, WEBINARS, NEWSLETTERS, ACTION ALERTS, AND SOCIAL MEDIA. POLICY PRIORITIES INCLUDE EXTREME SENTENCING, VOTING RIGHTS, YOUTH JUSTICE, AND RACIAL AND ETHNIC DISPARITIES.

    Expenses $63,656

  • POLICY REFORM ADVOCACY: THE ORGANIZATION ADVOCATES AT THE FEDERAL, STATE, AND LOCAL LEVEL FOR REDUCING THE USE OF INCARCERATION TO ADDRESS CRIME, DECREASING THE NUMBER OF PEOPLE IN PRISON IN FAVOR OF MORE COMMUNITY-BASED SOLUTIONS, REFORMING SENTENCING POLICIES THAT PRODUCE MASS INCARCERATION AND RACIAL, GENDER OR ECONOMIC INJUSTICE, EXPANDING AND RESTORING VOTING RIGHTS TO AMERICANS WITH CONVICTIONS, AND PROTECTING YOUTH FROM THE ADULT CRIMINAL LEGAL SYSTEM.

    Expenses $27,615

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • MARC MAUER

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.7

  • OLINDA MOYD

    VICE-PRESIDENT

    Total calculated
    $0
    Hours/week
    0.7

  • MARK MACDOUGALL

    TREASURER

    Total calculated
    $0
    Hours/week
    0.7

  • TERRY NIXON

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.7

  • HENDERSON HILL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • MARC HOWARD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • ANGELA DAVIS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • JASON HERNANDEZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • JAMES FORMAN JR

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • ASHLEY MCSWAIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • JAKE SUSSMAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • SANTHA SONENBERG

    DIRECTOR - TERM ENDED IN 2025

    Total calculated
    $0
    Hours/week
    0.7

  • CYNTHIA JONES

    DIRECTOR - TERM ENDED IN 2025

    Total calculated
    $0
    Hours/week
    0.7

  • KARA GOTSCH

    EXECUTIVE DIRECTOR

    Total calculated
    $226,983
    From this org
    $199,500
    From related orgs
    $0
    Other
    $27,483
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $199,500
    Bonus
    $0
    Other
    $0
    Deferred
    $11,970
    Nontaxable benefits
    $15,513
    Filer's total
    $226,983

  • MORGAN MCLEOD

    DIRECTOR OF COMMUNICATIONS

    Total calculated
    $137,693
    From this org
    $120,000
    From related orgs
    $0
    Other
    $17,693
    Hours/week
    40

  • NICOLE PORTER

    SENIOR DIRECTOR OF ADVOCACY

    Total calculated
    $167,209
    From this org
    $144,883
    From related orgs
    $0
    Other
    $22,326
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,883
    Bonus
    $2,000
    Other
    $0
    Deferred
    $8,705
    Nontaxable benefits
    $13,621
    Filer's total
    $167,209

  • DANIEL BARASH

    DIRECTOR OF FINANCE AND OPERATIONS

    Total calculated
    $172,573
    From this org
    $143,367
    From related orgs
    $0
    Other
    $29,206
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,367
    Bonus
    $0
    Other
    $0
    Deferred
    $9,085
    Nontaxable benefits
    $20,121
    Filer's total
    $172,573

  • NAZGOL GHANDNOOSH

    RESEARCH DIRECTOR

    Total calculated
    $161,367
    From this org
    $139,017
    From related orgs
    $0
    Other
    $22,350
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,017
    Bonus
    $0
    Other
    $0
    Deferred
    $8,520
    Nontaxable benefits
    $13,830
    Filer's total
    $161,367

  • JOSH ROVNER

    DIRECTOR OF YOUTH JUSTICE

    Total calculated
    $148,020
    From this org
    $124,822
    From related orgs
    $0
    Other
    $23,198
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2025
Filed
18 September 2026
IRS schema version
2025v4.2
Source object
202602649349302110

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