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Nonprofiteer
← LAST PRISONER PROJECT

Form 990 for tax year 2023

Filed by LAST PRISONER PROJECT.

Totals

Total revenue
$2,975,136
Total expenses
$3,042,077
Contributions and grants received
$2,974,496
Grants paid
$517,251
Program service revenue
$0
Investment income
$445
Other revenue
$195
Total assets, end of year
$1,766,224
Total liabilities, end of year
$29,667
Net assets or fund balances, end of year
$1,736,557
Program services expenses (Part IX)
$2,511,538
Management and general expenses
$251,365
Fundraising expenses
$279,174
Program service expenses (Part III)
$2,511,538

Program services were 82.6% 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

    $2,974,496

  • 3 · Investment income

    total $445 · excluded $445

  • 11a · Other revenue: MISC.

    total $195 · related or exempt $195

  • 11e · Other revenue, total

    $195

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $517,251 · program services $517,251

  • 5 · Compensation of officers, directors and key employees

    total $387,073 · program services $278,531 · management and general $32,546 · fundraising $75,996

  • 7 · Other salaries and wages

    total $1,020,808 · program services $945,131 · management and general $12,194 · fundraising $63,483

  • 8 · Pension plan contributions

    total $116,256 · program services $101,044 · management and general $3,694 · fundraising $11,518

  • 9 · Other employee benefits

    total $114,745 · program services $99,731 · management and general $3,646 · fundraising $11,368

  • 11a · Fees: management

    total $104,848 · program services $67,531 · management and general $8,338 · fundraising $28,979

  • 11b · Fees: legal

    total $260,882 · program services $260,882

  • 11c · Fees: accounting

    total $112,743 · management and general $112,743

  • 11e · Fees: professional fundraising services

    total $1,075 · fundraising $1,075

  • 11g · Fees: other

    total $94,210 · program services $94,210

  • 12 · Advertising and promotion

    total $60,106 · program services $17,094 · management and general $25,107 · fundraising $17,905

  • 13 · Office expenses

    total $14,949 · program services $3,244 · management and general $6,806 · fundraising $4,899

  • 14 · Information technology

    total $129,594 · program services $47,548 · management and general $19,020 · fundraising $63,026

  • 17 · Travel

    total $82,610 · program services $62,723 · management and general $19,394 · fundraising $493

  • 24a · Other expenses: OTHER EXPENSES

    total $13,155 · program services $9,102 · management and general $4,249 · fundraising -$196

  • 24b · Other expenses: EVENT EXPENSES

    total $11,772 · program services $7,516 · management and general $3,628 · fundraising $628

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $257,237 · end of year $479,577

  • 2 · Savings and temporary cash investments

    beginning of year $1,425,019 · end of year $1,000,305

  • 3 · Pledges and grants receivable

    beginning of year $159,063 · end of year $272,282

  • 9 · Prepaid expenses and deferred charges

    beginning of year $6,202 · end of year $14,060

  • 17 · Accounts payable and accrued expenses

    beginning of year $44,023 · end of year $29,667

  • 27 · Net assets without donor restrictions

    beginning of year $1,644,435 · end of year $1,464,275

  • 28 · Net assets with donor restrictions

    beginning of year $159,063 · end of year $272,282

Mission and programs · 2023

Mission

THE LAST PRISONER PROJECT (LPP) IS A NATIONAL, NONPARTISAN NONPROFIT ORGANIZATION DEDICATED TO CANNABIS CRIMINAL JUSTICE REFORM. WE AIM TO END AMERICA'S POLICY OF CANNABIS CRIMINALIZATION, AS WELL AS TO REPAIR THE HARMS OF THIS DISCRIMINATORY AND COUNTERPRODUCTIVE CRUSADE. WE ACCOMPLISH THIS BY FOCUSING ON THREE CRITICAL CRIMINAL JUSTICE REFORM INITIATIVES: RELEASE, RECORD CLEARANCE, AND REENTRY SUPPORT. BEYOND RELEASE, RECORD CLEARANCE, AND REENTRY, WE ALSO WORK TO GET OUR INCARCERATED CONSTITUENTS ACCESS TO RESOURCES LIKE FOOD, HEALTHCARE, AND PHONE CALLS BY HELPING TO FUND THEIR COMMISSARY ACCOUNTS.

Activities or mission (Part I)

LEGAL AND SOCIAL SERVICES FOR THOSE IMPACTED BY THE CRIMINAL JUSTICE SYSTEM.

  • 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. WE DO THIS BY PROVIDING NONPARTISAN, EVIDENCE-BASED TECHNICAL ASSISTANCE TO JURISDICTIONS WORKING TO ADVANCE CANNABIS LAWS THAT PROVIDE RETROACTIVE RELIEF.

    Expenses $992,589 · Revenue $195

  • 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. TO THAT END, EVERY YEAR, LPP DISPERSES DIRECT MICROGRANTS TO SYSTEM-IMPACTED CONSTITUENTS. FURTHERMORE, OUR FAMILY SUPPORT FUND ALLOCATES A PORTION OF LPP'S FUNDING DIRECTLY TO THE CHILDREN OF OUR CONSTITUENTS TO HELP THEM ACCESS EDUCATIONAL RESOURCES WHILE THEIR PARENT IS INCARCERATED.OUR ADVOCACY CAMPAIGNS USE THE FACES AND STORIES OF INDIVIDUALS NEGATIVELY IMPACTED BY CANNABIS PROHIBITION AND OTHER MISGUIDED DRUG POLICIES TO HELP TO CHANGE THE NARRATIVE ABOUT THESE ISSUES. WE ALSO PRODUCE REPORTS, COMMENTARY, AND SHAREABLE CONTENT THAT EXPLORE THE SORDID HISTORY BEHIND-AND DEVASTATING IMPACT OF-OUR DRUG NATION'S "WAR ON DRUGS." THIS RESEARCH IS OFTEN LEVERAGED TO ASSIST ADVOCATES, ACADEMICS, AND POLICYMAKERS AS THEY WORK TO END THE CRIMINALIZATION OF CANNABIS AND EFFECTUATE OTHER DRUG POLICY REFORMS.

    Expenses $869,103 · Grants $517,251

  • 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. WE ACCOMPLISH THIS THROUGH OUR PRO BONO LEGAL SERVICES, WHERE WE WORK TO SECURE FREEDOM FOR OUR CONSTITUENTS THROUGH EXECUTIVE CLEMENCY PETITIONS, COMPASSIONATE RELEASE MOTIONS, AND OTHER RELEVANT LEGAL MECHANISMS. OUR LEGAL ARM ALSO IDENTIFIES AND PURSUES STRATEGIC LEGAL ACTIONS (AMICUS BRIEFS, CLASS ACTION SUITS, INDIVIDUAL CLAIMS, ETC.) THAT SUPPORT OUR EFFORTS TO EFFECTUATE DRUG POLICY AND CRIMINAL JUSTICE-RELATED REFORMS.

    Expenses $649,846

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

Listed in Part VII

  • Dean Raise

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Stephanie Shepard

    BOARD CHAIR

    Total calculated
    $99,396
    From this org
    $93,417
    From related orgs
    $0
    Other
    $5,979
    Hours/week
    40

  • Tahira Rehmatullah

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Mutulu Olugbala

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Sarah Gersten

    SECRETARY/EXECUTIVE DIRECTOR

    Total calculated
    $162,734
    From this org
    $156,000
    From related orgs
    $0
    Other
    $6,734
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $6,734
    Filer's total
    $162,734

  • Mary Bailey

    MANAGING DIRECTOR

    Total calculated
    $124,943
    From this org
    $119,600
    From related orgs
    $0
    Other
    $5,343
    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

None.

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

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
18 June 2024
IRS schema version
2023v5.1
Source object
202401729349301560

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