Form 990 for tax year 2024

Totals

Total revenue

$976,924

Total expenses

$766,100

Contributions and grants received

$964,330

Grants paid

$0

Program service revenue

$8,956

Investment income

$3,638

Other revenue

$0

Total assets, end of year

$679,366

Total liabilities, end of year

$225,662

Net assets or fund balances, end of year

$453,704

Program services expenses (Part IX)

$546,952

Management and general expenses

$216,859

Fundraising expenses

$2,289

Program service expenses (Part III)

$546,952

Program services were 71.4% 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.

Mission and programs · 2024

• 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: SENTENCING REFORM; SUPERVISED RELEASE REFORM; CRIMINAL DISCOVERY REFORM; GRAND JURY REFORM; PRISON REFORM; CRIMINAL AND CIVIL ASSET FORFEITURE REFORM; THE CONSTITUTIONAL RIGHT TO ADEQUATE AND INFORMED COUNSEL; THE RIGHT TO A FAIR TRIAL; PROSECUTORIAL, JUDICIAL, AND POLICE ACCOUNTABILITY; INCREASED PRETRIAL PROCEDURAL JUSTICE (INCLUDING BUT NOT LIMITED TO ISSUES SUCH AS PLEA BARGAINING); CONSPIRACY LAW REFORM; PAROLE AND PROBATION REFORM; FORENSIC SCIENCE INTEGRITY; MENS REA REFORM; "SECOND CHANCE AND "CLEAN SLATE" INITIATIVES; AND A WIDE VARIETY OF FOURTH AMENDMENT GUARANTEES. THE POLICY STAFF ALSO WORKS TO ADDRESS THE CAUSES AND HARMS OF OVER-CRIMINALIZATION AND OVER-INCARCERATION, UNWARRANTED EXPANSIONS OF GOVERNMENT SURVEILLANCE, AND UNNECESSARY, VAGUE, OR OVERREACHING CRIMINAL LAWS. DUE PROCESS INSTITUTE PURSUES THESE POLICY OBJECTIVES THROUGH A VARIETY OF MEANS INCLUDING ANALYSIS AND SCHOLARSHIP, ADVOCACY, LOBBYING, PUBLIC EDUCATION EVENTS, AND AMICUS BRIEF FILINGS. DUE PROCESS INSTITUTE'S SEVENTH YEAR OF OPERATIONS SAW IT ONCE AGAIN SERVE AS A MAJOR CONTRIBUTOR TO CRIMINAL JUSTICE REFORM.1. FEDERAL ADVOCACY IN 2024, DUE PROCESS INSTITUTE ENJOYED SUCCESSES IN INTRODUCING AND THEN ADVANCING IMPORTANT PIECES OF BIPARTISAN CRIMINAL REFORM LEGISLATION, DESPITE THE STIFLING POLITICAL DISCORD AT THE NATIONAL LEVEL, INCLUDING (BUT NOT LIMITED TO):--FEDERAL PRISON OVERSIGHT ACT (H.R. 3019), PASSED BY BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE, AND SIGNED INTO FEDERAL LAW--PUBLIC DEFENSE FUNDING PASSED IN THE FURTHER CONSOLIDATED APPROPRIATIONS ACT (H.R. 2882), INTRODUCED AND PASSED BY BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE, AND SIGNED INTO LAW--SECOND CHANCE REAUTHORIZATION ACT (H.R. 8028 / S. 4477), INTRODUCED IN BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE AND PASSED BY THE SENATE--CLEAN SLATE ACT (S. 5266), INTRODUCED IN THE SENATE --FAIR ACT (S. 5512), INTRODUCED IN THE SENATE--SECOND LOOK ACT (H.R. 10223 / S. 5396), INTRODUCED IN BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE--MENS REA REFORM ACT (H.R. 10250), INTRODUCED IN THE HOUSE OF REPRESENTATIVES--WELDON ANGELOS PRESIDENTIAL PARDON EXPUNGEMENTS ACT (H.R. 10248), INTRODUCED IN THE HOUSE OF REPRESENTATIVES--TO ESTABLISH A FEDERAL PUBLIC DEFENDER COMMISSION (H.R. 10379 / S. 5526), INTRODUCED IN BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE--SEXUAL ABUSE SERVICES IN DETENTION ACT (H.R. 9835), INTRODUCED IN THE HOUSE OF REPRESENTATIVES--CRIMINAL JUDICIAL ADMINISTRATION ACT (S. 4837), INTRODUCED IN THE SENATE--ARTICLE ONE ACT (H.R. 3988), PASSED BY HOUSE JUDICIARY COMMITTEE--REPUBLIC ACT (S. 4373), INTRODUCED IN THE SENATE AND PASSED BY SENATE JUDICIARY COMMITTEE--HOPE ACT (S. 4161), INTRODUCED IN THE SENATE--JUSTICE FOR INCARCERATED MOMS ACT (H.R. 3344 / S. 4060), INTRODUCED IN BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE--SOLITARY CONFINEMENT REFORM ACT (S. 4121), INTRODUCED IN THE SENATE--COUNT THE CRIES TO CUT ACT (H.R. 8672), INTRODUCED IN THE HOUSE OF REPRESENTATIVES--RIGHT TO TRIAL ACT (H.R. 8856), INTRODUCED IN THE HOUSE OF REPRESENTATIVES--INSPECTOR GENERAL ACCESS ACT (S. 3813), INTRODUCED IN THE SENATE--JUSTICE FOR BREONNA TAYLOR ACT (H.R. 7617 / S. 3900), INTRODUCED IN BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE--SAFE ACT (S. 3961), INTRODUCED IN THE SENATE--BOP RELEASE CARD ID ACT (H.R. 6985 / S. 3993), INTRODUCED IN BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE-- TO AMEND TITLE 18, UNITED STATES CODE, TO PERMIT PAYMENTS TO BE MADE TO THE LAW FIRMS OF COURT-APPOINTED ATTORNEYS, AND FOR OTHER PURPOSES (H.R. 5781), INTRODUCED IN THE HOUSE OF REPRESENTATIVESIN ADDITION TO SUPPORTING THE ABOVE, AS WELL AS CONTINUING TO ADVANCE PRIORITY BILLS INTRODUCED IN THE PREVIOUS YEAR, THE ORGANIZATION'S STAFF ALSO SIGNIFICANTLY ENGAGED IN THE FOLLOWING FEDERAL ADVOCACY CAMPAIGNS IN 2024: PREVENTING THE FURTHER EROSION OF THE FOURTH AMENDMENT AND PROTECTING DIGITAL PRIVACY RIGHTS; OPPOSING WARRANTLESS SURVEILLANCE; SUPPORTING PASSAGE OF THE DUE PROCESS CONTINUITY OF CAR ACT; URGING THE SENATE TO CONFIRM U.S.S.C. COMMISSIONERS; RESPONDING TO A PROPOSED BOP RULE BANNING SOCIAL MEDIA; SUPPORTING PASSAGE OF NATIONAL EMERGENCIES ACT REFORM; SUPPORTING PRESIDENTIAL PARDONS AND CLEMENCIES; URGING THE DEA TO RECLASSIFY MARIJUANA AS A SCHEDULE 3 DRUG; ADDRESSING THE FENTANYL CRISIS BY SUPPORTING INCREASED ACCESS TO HARM REDUCTION SERVICES AND SUBSTANCE USE DISORDER TREATMENT NOT THE PERMANENT CLASS-WIDE SCHEDULING OF ALL FENTANYL-RELATED SUBSTANCES; PREVENTING CONGRESS FROM CREATING ADDITIONAL UNNECESSARY CRIMINALIZATION; WORKING TO EFFECTUATE CHANGES TO THE CRIMINAL LEGAL SYSTEM THAT WOULD END THE "TRIAL PENALTY; SUPPORTING FEDERAL CRIMINAL DISCOVERY LAW REFORM; AND JOINING AS A PARTNER IN SECOND CHANCE MONTH, WHICH RAISES AWARENESS FOR THE MILLIONS OF AMERICANS WITH A CRIMINAL RECORD WHO DESERVE A SECOND CHANCE (INCLUDING SUPPORTING OF FOUR FEDERAL BILLS AIMED AT ADVANCING SECOND CHANCES). DUE PROCESS INSTITUTE ALSO PARTICIPATED IN THE CLEAN SLATE INITIATIVE'S CONVENING AND HOSTED TWO OF ITS OWN MAJOR POLICY PROGRAMS IN SUPPORT OF RECORD-SEALING LEGISLATION AND SENTENCING/PRISON REFORMS.LASTLY, DUE PROCESS INSTITUTE PLAYED A CRITICAL ROLE IN SUPPORTING THE U.S.S.C'S ADOPTION OF FEDERAL SENTENCING REFORM AMENDMENTS, INCLUDING ONE THAT LIMITED ACQUITTED CONDUCT SENTENCING.2. STATE ADVOCACYDUE PROCESS INSTITUTE DID NOT HAVE THE RESOURCES IN 2024 TO ENGAGE IN SIGNIFICANT BIPARTISAN STATE EDUCATION OR ADVOCACY EFFORTS.3. PUBLICATIONS & SPEAKING ENGAGEMENTSIN ITS SEVENTH YEAR, DUE PROCESS INSTITUTE E-PUBLISHED POSITION PIECES ON A VARIETY OF ISSUES INCLUDING SECOND CHANCE LEGISLATION, DIMINISHING CRIME RATES, THE CONTINUED SUCCESS OF THE FIRST STEP ACT, AND THE IMPORTANCE OF APPROPRIATE FUNDING FOR THE PUBLIC DEFENSE FUNCTION. MEMBERS OF THE ORGANIZATION'S STAFF WERE QUOTED IN MAJOR MEDIA OUTLETS AND WERE ALSO INVITED TO SPEAK AT VARIOUS EVENTS REGARDING NUMEROUS CRIMINAL LAW AND POLICY ISSUES.4. IN THE COURTSIN ITS SEVENTH YEAR, DUE PROCESS INSTITUTE FILED AMICUS BRIEFS IN CASES INVOLVING: INTERPRETATIONS OF VARIOUS PROVISIONS OF THE FIRST STEP ACT; POLICE ACCOUNTABILITY; OVERREACH OF FEDERAL CRIMINAL PROPERTY FRAUD STATUTES; PROSECUTION OF PEOPLE WITH FELONY CONVICTIONS WHO UNWITTINGLY REGISTERED TO VOTE AND VOTED WHILE INELIGIBLE TO DO SO; INTERPRETATION OF THE FEDERAL ESCAPE STATUTE; AND OVERREACH OF VARIOUS FEDERAL BRIBERY STATUTES.

  Expenses $510,784

• CLE PROGRAMS: IN ADDITION TO ITS POLICY WORK, DUE PROCESS INSTITUTE DEVELOPS AND EXECUTES CONTINUING LEGAL EDUCATION (CLE) EVENTS FOR ATTORNEYS. IN 2024, 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 CRIMINAL LAW CASES IN FRONT OF THE COURT.

  Expenses $36,168 · Revenue $8,956

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

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

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

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

• CLAUSE 40 FOUNDATION

  501(C)(3) · PUBLIC EDUCATION/CHARITY · DC

Provenance

Return type

form_990

Tax year

2024

Filed

12 November 2025

IRS schema version

2024v5.2

Source object

202533169349307618

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