Skip to content
Nonprofiteer
← THE SENTENCING PROJECT

Form 990 for tax year 2023

Filed by THE SENTENCING PROJECT.

Totals

Total revenue
$4,149,060
Total expenses
$5,505,348
Contributions and grants received
$3,955,725
Grants paid
$279,000
Program service revenue
$29,269
Investment income
$162,937
Other revenue
$1,129
Total assets, end of year
$7,274,373
Total liabilities, end of year
$529,217
Net assets or fund balances, end of year
$6,745,156
Program services expenses (Part IX)
$3,994,265
Management and general expenses
$762,399
Fundraising expenses
$748,684
Program service expenses (Part III)
$3,994,265

Program services were 72.6% 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

    $3,955,725

  • 2a · Program service revenue: HONORARIA & OTHER INC.

    total $24,369 · related or exempt $24,369

  • 2b · Program service revenue: CONSULTING INCOME

    total $4,900 · related or exempt $4,900

  • 3 · Investment income

    total $182,759 · excluded $182,759

  • 5 · Royalties

    total $1,129 · excluded $1,129

  • 7a · Gross sales of assets other than inventory

    securities $215,129

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

    securities $234,951

  • 7c · Gain or loss

    securities -$19,822

  • 7d · Net gain or loss

    total -$19,822 · excluded -$19,822

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $279,000 · program services $279,000

  • 5 · Compensation of officers, directors and key employees

    total $380,984 · program services $159,350 · management and general $192,317 · fundraising $29,317

  • 7 · Other salaries and wages

    total $1,737,150 · program services $1,333,452 · management and general $173,996 · fundraising $229,702

  • 8 · Pension plan contributions

    total $63,337 · program services $43,913 · management and general $6,129 · fundraising $13,295

  • 9 · Other employee benefits

    total $213,279 · program services $144,378 · management and general $53,206 · fundraising $15,695

  • 10 · Payroll taxes

    total $168,158 · program services $120,591 · management and general $26,979 · fundraising $20,588

  • 11a · Fees: management

    total $14,572 · program services $987 · management and general $13,412 · fundraising $173

  • 11b · Fees: legal

    total $30,052 · management and general $12,879 · fundraising $17,173

  • 11c · Fees: accounting

    total $136,753 · management and general $136,753

  • 11d · Fees: lobbying

    total $153,534 · program services $153,534

  • 11e · Fees: professional fundraising services

    total $84,845 · fundraising $84,845

  • 11g · Fees: other

    total $964,853 · program services $910,948 · management and general $37,948 · fundraising $15,957

  • 12 · Advertising and promotion

    total $132,780 · program services $49,647 · management and general $105 · fundraising $83,028

  • 13 · Office expenses

    total $68,418 · program services $19,752 · management and general $15,955 · fundraising $32,711

  • 14 · Information technology

    total $88,495 · program services $59,030 · management and general $3,098 · fundraising $26,367

  • 16 · Occupancy

    total $139,633 · program services $106,187 · management and general $14,797 · fundraising $18,649

  • 17 · Travel

    total $179,402 · program services $156,340 · management and general $16,190 · fundraising $6,872

  • 19 · Conferences, conventions and meetings

    total $326,920 · program services $317,524 · management and general $6,760 · fundraising $2,636

  • 22 · Depreciation, depletion and amortization

    total $100,831 · program services $76,679 · management and general $10,685 · fundraising $13,467

  • 23 · Insurance

    total $5,514 · program services $155 · management and general $5,332 · fundraising $27

  • 24a · Other expenses: MAIL HOUSE SERVICES

    total $116,326 · program services $12 · fundraising $116,314

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

    total $39,959 · program services $20,012 · management and general $3,185 · fundraising $16,762

  • 24c · Other expenses: PROFESSIONAL DEVELOPMEN

    total $35,399 · program services $26,642 · management and general $4,078 · fundraising $4,679

  • 24d · Other expenses: MERCHANT & BANK FEES

    total $24,158 · management and general $24,158

  • 24e · All other expenses

    total $20,996 · program services $16,132 · management and general $4,437 · fundraising $427

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,209,222 · end of year $1,931,844

  • 3 · Pledges and grants receivable

    beginning of year $1,804,825 · end of year $1,004,648

  • 9 · Prepaid expenses and deferred charges

    beginning of year $48,594 · end of year $66,056

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

    $354,199

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

    $187,710

  • 10c · Land, buildings and equipment, net

    beginning of year $267,320 · end of year $166,489

  • 11 · Investments: publicly traded securities

    beginning of year $3,811,791 · end of year $4,018,417

  • 15 · Other assets

    beginning of year $209,853 · end of year $86,919

  • 17 · Accounts payable and accrued expenses

    beginning of year $175,134 · end of year $165,728

  • 25 · Other liabilities

    beginning of year $516,604 · end of year $363,489

  • 27 · Net assets without donor restrictions

    beginning of year $3,729,454 · end of year $4,303,910

  • 28 · Net assets with donor restrictions

    beginning of year $3,930,413 · end of year $2,441,246

Mission and programs · 2023

Mission

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

Activities or mission (Part I)

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

  • 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 $543,860

  • 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. IT WORKS AT THE FEDERAL, STATE AND LOCAL LEVEL TO ADVOCATE FOR FULL VOTING RIGHTS FOR INDIVIDUALS IN JAIL, PRISON, AND THE COMMUNITY REGARDLESS OF CONVICTION STATUS.

    Expenses $884,972 · Grants $80,000 · Revenue $15,700

  • EXTREME SENTENCING: THE ORGANIZATION PLAYS A LEADERSHIP ROLE IN CAMPAIGNS AND COALITIONS AT THE NATIONAL, STATE, AND LOCAL LEVEL IN SUPPORT OF POLICIES THAT EXPAND THE USE OF POST-CONVICTION RELEASE MECHANISMS, ELIMINATE VIRTUAL LIFE SENTENCES AND LIFE SENTENCES WITHOUT PAROLE, CAP SENTENCES AT 20 YEARS, AND FOSTER A CULTURE THAT REJECTS EXCESSIVE PUNISHMENT IN FAVOR OF RESTORATIVE APPROACHES TO SAFETY. THE ORGANIZATION PRODUCES CUTTING-EDGE RESEARCH AND PROMOTES MEDIA AND STAKEHOLDER ENGAGEMENT ON SENTENCING POLICIES, REFORMS, AND IMPACTS TO FOSTER A SHIFT IN THE NATIONAL NARRATIVE AROUND EXTREME SENTENCES. IN RESPONSE TO THE EVOLVING SECOND LOOK MOVEMENT, THE ORGANIZATION LAUNCHED THE SECOND LOOK NETWORK (THE NETWORK) IN MARCH 2023. THE NETWORK IS COMPOSED OF OVER 250 MEMBERS REPRESENTING 100 ORGANIZATIONS, PUBLIC DEFENDER OFFICES, AND LAW SCHOOL CLINICS ACROSS THE US THAT PROVIDE DIRECT LEGAL REPRESENTATION TO PERSONS SERVING EXTREME SENTENCES. THE NETWORK ENSURES THAT DEFENSE TEAMS ARE CONNECTED, SUPPORTED, AND EQUIPPED TO PROVIDE EFFECTIVE SENTENCE REVIEW AND PAROLE REPRESENTATION.

    Expenses $2,012,781 · Grants $159,000 · Revenue $5,990

  • 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.

    Expenses $60,420

  • 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 SYSTEMS. IN ADDITION TO ADVOCATING FOR AN END TO POLICIES THAT TRANSFER YOUTH TO THE ADULT CRIMINAL LEGAL SYSTEM, THE ORGANIZATION ADVOCATES FOR THE SHIELDING OF MINORS FROM AVOIDABLE INVOLVEMENT IN THE YOUTH JUSTICE SYSTEM, INCLUDING ENDING THE PRESENCE OF POLICE IN SCHOOLS, AND PROMOTING TREATMENT-BASED APPROACHES TO YOUTHFUL BEHAVIORAL PROBLEMS RATHER THAN PUNISHMENT. IN ALL THIS WORK A RACIAL JUSTICE LENS IS PARAMOUNT.

    Expenses $492,232 · Grants $40,000

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • HENDERSON HILL

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.7

  • SANTHA SONENBERG

    VICE-PRESIDENT

    Total calculated
    $0
    Hours/week
    0.7

  • MARK MACDOUGALL

    TREASURER

    Total calculated
    $0
    Hours/week
    0.7

  • ASHLEY MCSWAIN

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.7

  • MARC M HOWARD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • ANGELA J DAVIS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • CYNTHIA JONES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • MARC MAUER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • EBONY UNDERWOOD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • JASON HERNANDEZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.7

  • MICHAEL BLAKE

    DIRECTOR, SERVED 1/23-9/23

    Total calculated
    $0
    Hours/week
    0.7

  • AMY FETTIG

    EXECUTIVE DIRECTOR 01/01/23-06/30/23

    Total calculated
    $190,255
    From this org
    $174,708
    From related orgs
    $0
    Other
    $15,547
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $96,402
    Bonus
    $0
    Other
    $78,306
    Deferred
    $5,847
    Nontaxable benefits
    $9,700
    Filer's total
    $190,255

  • KARA GOTSCH

    INTERIM EXECUTIVE DIRECTOR

    Total calculated
    $197,781
    From this org
    $167,759
    From related orgs
    $0
    Other
    $30,022
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $167,759
    Bonus
    $0
    Other
    $0
    Deferred
    $10,282
    Nontaxable benefits
    $19,740
    Filer's total
    $197,781

  • HEATHER KOSLOV

    DEVELOPMENT DIRECTOR

    Total calculated
    $142,757
    From this org
    $132,034
    From related orgs
    $0
    Other
    $10,723
    Hours/week
    40

  • ASHLEY NELLIS

    CO-DIRECTOR OF RESEARCH

    Total calculated
    $151,157
    From this org
    $130,832
    From related orgs
    $0
    Other
    $20,325
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,832
    Bonus
    $0
    Other
    $0
    Deferred
    $5,788
    Nontaxable benefits
    $14,537
    Filer's total
    $151,157

  • NAZGOL GHANDNOOSH

    CO-DIRECTOR OF RESEARCH

    Total calculated
    $130,579
    From this org
    $119,578
    From related orgs
    $0
    Other
    $11,001
    Hours/week
    40

  • NICOLE PORTER

    DIRECTOR OF ADVOCACY

    Total calculated
    $151,198
    From this org
    $130,363
    From related orgs
    $0
    Other
    $20,835
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,363
    Bonus
    $0
    Other
    $0
    Deferred
    $7,937
    Nontaxable benefits
    $12,898
    Filer's total
    $151,198

  • JOSH ROVNER

    DIRECTOR OF YOUTH JUSTICE

    Total calculated
    $136,402
    From this org
    $115,330
    From related orgs
    $0
    Other
    $21,072
    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
  • 4a · Severance or change-of-control payment

Answered no

  • 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

The filer's explanations (Part III)

PART I, LINE 4A
AMY FETTIG RECEIVED SEVERANCE PAYMENTS EQUIVALENT TO 4.5 MONTHS OF HER SALARY PLUS THE EQUIVALENT OF THE RETIREMENT PLAN MATCH OF 6% OVER 4.5 MONTHS IN THE AMOUNT OF $78,306 IN 2023.

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

  • OK APPLESEED

    $65,000

    SUPPORT GENERAL OPERATIONS, STORY COLLECTION FROM CURRENTLY INCARCERATED PERSONS, THE HIRING OF AN ORGANIZER TO FURTHER NARRATIVE CHANGE AND TO BRING THE DIRECTLY IMPACTED COMMUNITY INTO THE FOLD

  • CENTER FOR COMMUNITY ALTERNATIVES INC

    $20,000

    SUPPORT NON-PARTISAN ACTIVITIES RELATED TO THE GRANTOR'S EDUCATIONAL CAMPAIGN TO ADVANCE SENTENCING REFORM IN NEW YORK STATE.

  • CHICAGO VOTES

    $20,000

    COMMUNITY ORGANIZING AND EMPOWERMENT TO GATHER DATA ON THE NUMBER OF LEADERS BEING DEVELOPED TO ADVOCATE FOR SYSTEMIC CHANGE TO INSTITUTIONS, AND OUR ABILITY TO GIVE YOUNG PEOPLE LEADERSHIP ROLES IN OUR WORK.

  • YOUTH LAW CENTER

    $20,000

    SUPPORTING EDUCATION AND TRAINING EFFORTS FOR TN YOUTH JUSTICE FORUM MEMBERS AND SUPPORTING YOUTH AND SYSTEM-IMPACTED PEOPLES EFFORTS TO EDUCATE LEGISLATORS, AGENCY ADMINISTRATORS, MEMBERS OF THE PUBLIC, AND OTHERS ON THE IMPACT OF TRYING YOUTH AS ADULTS

  • RELEASE AGING PEOPLE IN PRISON (RAPP)

    $20,000

    SUPPORT NON-PARTISAN ACTIVITIES RELATED TO THE GRANTOR'S EDUCATIONAL CAMPAIGN ON ELIMINATING THE USE OF MANDATORY LIFE WITHOUT PAROLE SENTENCES, WITH A PARTICULAR FOCUS ON AGING PERSONS.

  • ACLU-RI

    $15,000

    ORGANIZE COMMUNITY EFFORTS TO SUPPORT CAMPAIGN TO END LIFE WITHOUT PAROLE.

  • CRIMINAL JUSTICE POLICY COALITION

    $12,000

    SUPPORT NON-PARTISAN ACTIVITIES RELATED TO THE GRANTOR'S CAMPAIGN TO END LIFE WITHOUT PAROLE IN MASSACHUSETTS.

  • STAND IN FOR NEBRASKA

    $12,000

    SUPPORT NON-PARTISAN ACTIVITIES RELATED TO THE GRANTOR'S EDUCATIONAL CAMPAIGN ON ELIMINATING THE USE OF MANDATORY LIFE WITHOUT PAROLE SENTENCES FOR THOSE UNDER AGE 21, AND THE NEED FOR THE CREATION OF EARNED TIME FOR GOOD BEHAVIOR.

  • NEW LIFE WORSHIP CENTER

    $10,000

    EXPAND CAPACITY THROUGH ADDITIONAL STAFFING, AID IN THE FULL CITIZEN'S COALITION'S HIRING AND CAPACITY EXPANSION, AND ORGANIZING AND TRAINING OF IMPACTED PERSONS TO RUN COMMUNITY WORKSHOPS ON CIVIC ENGAGEMENT.

  • NEW JERSEY INSTITUTE FOR SOCIAL JUSTICE

    $10,000

    SUPPORT NON-PARTISAN ACTIVITIES RELATED TO THE GRANTOR'S FACILITATION OF IT'S REFORM ALLIANCE FOR CIVIC ENGAGEMENT (RACE) COUNCIL COMPRISED OF FORMERLY INCARCERATED INDIVIDUALS.

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2023
Filed
11 September 2024
IRS schema version
2023v5.1
Source object
202432639349301283

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.