Civic Intelligence

Prison University Project Inc.

990 • Fiscal year 2016 • EIN 20-5606926

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 25, 2017

Organization Profilewww.prisonuniversityproject.org

View Organization Page

PO Box 492San Quentin, CA 94964

(415) 455-8088

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.11x

Higher debt load relative to assets than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

44th percentile

0.4%

Higher net margin than 44% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

74th percentile

$111,232

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

5th percentile

-26%

Faster asset growth than 5% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

87th percentile

41%

Faster revenue growth than 87% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$535,774

Down $183,987 (-26%) from 2015

Net Assets

Up

$475,637

Up $6,254 (+1.3%) from 2015

Liabilities

Down

$60,137

Down $190,241 (-76%) from 2015

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin44th percentile

Revenue

Up

$1,473,252

Up $428,844 (+41%) from 2015

Expenses

Up

$1,466,998

Up $166,745 (+13%) from 2015

Net Income

Up

$6,254

Up $262,099 (+102%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $239,507Liabilities 2010: $18,819Net Assets 2010: $220,6882010Assets 2011: $146,121Liabilities 2011: $53,663Net Assets 2011: $92,4582011Assets 2012: $229,837Liabilities 2012: $33,779Net Assets 2012: $196,0582012Assets 2013: $653,982Liabilities 2013: $38,735Net Assets 2013: $615,2472013Assets 2014: $822,391Liabilities 2014: $97,163Net Assets 2014: $725,2282014Assets 2015: $719,761Liabilities 2015: $250,378Net Assets 2015: $469,3832015Assets 2016: $535,774Liabilities 2016: $60,137Net Assets 2016: $475,6372016Assets 2017: $783,140Liabilities 2017: $69,127Net Assets 2017: $714,0132017Assets 2018: $1,895,978Liabilities 2018: $100,478Net Assets 2018: $1,795,5002018Assets 2019: $3,331,667Liabilities 2019: $138,780Net Assets 2019: $3,192,8872019Assets 2020: $5,805,326Liabilities 2020: $588,245Net Assets 2020: $5,217,0812020Assets 2021: $6,341,089Liabilities 2021: $333,252Net Assets 2021: $6,007,8372021Assets 2022: $4,118,829Liabilities 2022: $285,655Net Assets 2022: $3,833,1742022Assets 2023: $3,196,457Liabilities 2023: $654,653Net Assets 2023: $2,541,8042023Assets 2024: $3,309,087Liabilities 2024: $592,967Net Assets 2024: $2,716,1202024

Highlighted filing

2016

Assets$535,774
Liabilities$60,137
Net Assets$475,637
Open 2016 Filing

Operations Trend

Revenue Growth87th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2010: $526,166Expenses 2010: $405,204Net Income 2010: $120,9622010Revenue 2011: $524,145Expenses 2011: $652,375Net Income 2011: -$128,2302011Revenue 2012: $901,460Expenses 2012: $797,860Net Income 2012: $103,6002012Revenue 2013: $1,378,159Expenses 2013: $958,970Net Income 2013: $419,1892013Revenue 2014: $1,143,711Expenses 2014: $1,033,730Net Income 2014: $109,9812014Revenue 2015: $1,044,408Expenses 2015: $1,300,253Net Income 2015: -$255,8452015Revenue 2016: $1,473,252Expenses 2016: $1,466,998Net Income 2016: $6,2542016Revenue 2017: $1,426,466Expenses 2017: $1,188,090Net Income 2017: $238,3762017Revenue 2018: $2,644,953Expenses 2018: $1,563,466Net Income 2018: $1,081,4872018Revenue 2019: $3,869,572Expenses 2019: $2,472,185Net Income 2019: $1,397,3872019Revenue 2020: $6,107,007Expenses 2020: $4,082,813Net Income 2020: $2,024,1942020Revenue 2021: $7,864,726Expenses 2021: $7,073,970Net Income 2021: $790,7562021Revenue 2022: $2,811,863Expenses 2022: $4,977,813Net Income 2022: -$2,165,9502022Revenue 2023: $3,149,045Expenses 2023: $4,443,094Net Income 2023: -$1,294,0492023Revenue 2024: $4,374,229Expenses 2024: $4,199,982Net Income 2024: $174,2472024

Highlighted filing

2016

Revenue$1,473,252
Expenses$1,466,998
Net Income$6,254
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 25, 2017
Return Version
2016v3.0
Gross Receipts
$1,473,252
Mission and Program Overview

Mission

To provide excellent higher education programs to people incarcerated at San Quentin State Prison; to create a replicable model for such programs; and to stimulate public awareness and meaningful dialogue about higher education and criminal justice in California.

Providing high quality liberal arts education to people incarcerated at San Quentin Prison. Establishing standards and increasing access to higher education in California's prisons. Stimulating public awareness about higher education access and criminal justice nationwide.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$601,450$288,354▼ $313,096
Pledges and Grants Receivable$60,000$125,000▲ $65,000
Land, Buildings, and Equipment, Net$18,101$56,959▲ $38,858
Accounts Receivable$13,311$29,039▲ $15,728
Prepaid Expenses and Deferred Charges$18,551$16,758▼ $1,793
Investments in Publicly Traded Securities-$7,444-
Inventories for Sale or Use$4$4,856▲ $4,852
Savings and Temporary Cash Investments$1,174$194▼ $980
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$719,761$535,774▼ $183,987
Other Assets Total$7,170$7,170→ $0
Liabilities
Other Liabilities$200,000--
Accounts Payable and Accrued Expenses$50,378$55,302▲ $4,924
Deferred Revenue-$4,835-
Total Liabilities$250,378$60,137▼ $190,241
Net Assets / Fund Balance
Temporarily Rstr Net Assets$274,785$291,028▲ $16,243
Unrestricted Net Assets$194,598$184,609▼ $9,989
Total Net Assets Fund Balance$469,383$475,637▲ $6,254
Total Liabilities and Net Assets / Fund Balance$719,761$535,774▼ $183,987

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,588$71,377$86,965
Leasehold Improvements$21,065$4,213$25,278
Other Land Buildings$20,306$1,194$21,500
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jody LewenExecutive DirectorFT$101,000$10,232$111,232

Board Members and Trustees

NameTitle
Maddy Russell-ShapiroBoard Chair
Anne IrwinBoard Member
Connie KrosneyBoard Member
Kelly Jane RosenblattBoard Member
Kevin RobbinsBoard Member
Sia HenryBoard Member
Peter Bach-y-ritaSecretary
Owen BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,458,069
Program Service Revenue
$12,500
Investment Income
$328
Other Revenue
$2,355
All Other Contributions
$1,458,069
Change in Net Assets
$6,254

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,473,252
Revenue Not Reported on Form 990
$708,350
Total Revenue per Audited Statements
$2,181,602
Total Revenue per Form 990
$1,473,252
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$975,213
Other Expenses$491,785
Total Fundraising Expense$289,836
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$449,352$118,049$160,459$727,860
Fees for Services Other$66,609$69,419$4,972$141,000
Office Expenses$95,837$8,045$26,793$130,675
Current Officers, Directors, Trustees, and Key Employees$71,188$8,899$31,145$111,232
Occupancy$60,136$14,769$21,622$96,527
Payroll Taxes$42,675$10,738$15,751$69,164
Other Employee Benefits$42,260$13,706$10,991$66,957
Travel$38,019$1,006$2,460$41,485
Fees for Services Accounting-$26,850-$26,850
Depreciation Depletion$8,384$2,058$3,016$13,458
Insurance$4,792$6,145$1,723$12,660
Other Expenses$1,234$280$399$1,234
Total Functional Expenses$886,730$290,432$289,836$1,466,998

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,175,348
Expenses per Audited Statements$1,466,998
Total Expenses per Form 990$1,466,998
Expenses Not Reported on Form 990$708,350
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The Form 990 is compiled by an external tax accountant. Completed draft will be provided to the board treasurer and Executive Director for an initial review. After necessary changes are made on the form, it will be provided to the full board for review. If no additional adjustments are suggested by the board, the form will be signed by the Executive Director and filed with the IRS.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The governing board makes periodic inquires regarding potential conflict of interest during scheduled board meetings. The chairperson of the board or committee shall, if appropriate, appoint a disinterested person or committee to investigate proposed transactions or arrangements that may violate the policy.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“When hiring the Executive Director and other key employees, the board will perform a review to determine suitable compensations. This process includes a review of comparable data such as compensation surveys and form 990s of similar organizations.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“When hiring the Executive Director and other key employees, the board will perform a review to determine suitable compensations. This process includes a review of comparable data such as compensation surveys and form 990s of similar organizations.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Upon request.”

Filing and Contact Details

Filer

Filer Name
Prison University Project Inc
EIN
20-5606926
Phone
4154558088
Address
PO Box 492, San Quentin, CA 94964

Signing Officer

Name
Jody Lewen
Title
Executive Director
Signed
2017-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jody Lewen
Formed
2006
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
17
Volunteers
222

Preparer

Firm
Crosby & Kaneda CPAs
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Adele Kaneda
Phone
5108352727
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“OTHER PROGRAM SERVICES 4: Reentry and New Programs: PUP collaborated with 3 other organizations and created a reentry housing database and identified, gathered information and/or interviewed nearly 300 sober living or reentry houses in the Bay Area. OTHER PROGRAM SERVICES 5: Evaluation: Continued processing of data for evaluation and interviewed former and current students. OTHER PROGRAM SERVICES 6: Technical Assistance: PUP has continued to train and advise new programs as they prepare for their entry into jails and prisons”

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization has evaluated its current tax positions as of December 31, 2016 and is not aware of any significant uncertain tax positions for which a reserve would be necessary.”

Raw XML AppendixShowing 400 of 503 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt050378
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt055302
IRS990/AccountsReceivableGrp/BOYAmt013311
IRS990/AccountsReceivableGrp/EOYAmt029039
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Providing high quality liberal arts education to people incarcerated at San Quentin Prison. Establishing standards and increasing access to higher education in California's prisons. Stimulating public awareness about higher education access and criminal justice nationwide.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt01458069
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Donna Cohen CPA
IRS990/BooksInCareOfDetail/PhoneNum04154558088
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 492
IRS990/BooksInCareOfDetail/USAddress/CityNm0San Quentin
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094964
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0601450
IRS990/CashNonInterestBearingGrp/EOYAmt0288354
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt031145
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt08899
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt071188
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0111232
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01458069
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0328
IRS990/CYOtherExpensesAmt0491785
IRS990/CYOtherRevenueAmt02355
IRS990/CYProgramServiceRevenueAmt012500
IRS990/CYRevenuesLessExpensesAmt06254
IRS990/CYSalariesCompEmpBnftPaidAmt0975213
IRS990/CYTotalExpensesAmt01466998
IRS990/CYTotalFundraisingExpenseAmt0289836
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01473252
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt04835
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt03016
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02058
IRS990/DepreciationDepletionGrp/ProgramServicesAmt08384
IRS990/DepreciationDepletionGrp/TotalAmt013458
IRS990/Desc0College Prep: PUP held 24 pre-college courses in 2016
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt017
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0379280
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt026850
IRS990/FeesForServicesAccountingGrp/TotalAmt026850
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt04972
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt069419
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt066609
IRS990/FeesForServicesOtherGrp/TotalAmt0141000
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt870.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt810232
IRS990/Form990PartVIISectionAGrp/PersonNm0Maddy Russell-Shapiro
IRS990/Form990PartVIISectionAGrp/PersonNm1Owen Brown
IRS990/Form990PartVIISectionAGrp/PersonNm2Peter Bach-y-rita
IRS990/Form990PartVIISectionAGrp/PersonNm3Sia Henry
IRS990/Form990PartVIISectionAGrp/PersonNm4Anne Irwin
IRS990/Form990PartVIISectionAGrp/PersonNm5Connie Krosney
IRS990/Form990PartVIISectionAGrp/PersonNm6Kevin Robbins
IRS990/Form990PartVIISectionAGrp/PersonNm7Kelly Jane Rosenblatt
IRS990/Form990PartVIISectionAGrp/PersonNm8Jody Lewen
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8101000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Executive Dir.
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01473252
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt01723
IRS990/InsuranceGrp/ManagementAndGeneralAmt06145
IRS990/InsuranceGrp/ProgramServicesAmt04792
IRS990/InsuranceGrp/TotalAmt012660
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt04
IRS990/InventoriesForSaleOrUseGrp/EOYAmt04856
IRS990/InvestmentIncomeGrp/ExclusionAmt0328
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0328
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt07444
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt076784
IRS990/LandBldgEquipBasisNetGrp/BOYAmt018101
IRS990/LandBldgEquipBasisNetGrp/EOYAmt056959
IRS990/LandBldgEquipCostOrOtherBssAmt0133743
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission of the Prison University Project is to provide excellent higher education to people at San Quentin State Prison; to support increased access to higher education for incarcerated people; and to stimulate public awareness about higher education access and criminal justice.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0469383
IRS990/NetAssetsOrFundBalancesEOYAmt0475637
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoncashContributionsAmt09874
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt021622
IRS990/OccupancyGrp/ManagementAndGeneralAmt014769
IRS990/OccupancyGrp/ProgramServicesAmt060136
IRS990/OccupancyGrp/TotalAmt096527
IRS990/OfficeExpensesGrp/FundraisingAmt026793
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08045
IRS990/OfficeExpensesGrp/ProgramServicesAmt095837
IRS990/OfficeExpensesGrp/TotalAmt0130675
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt07170
IRS990/OtherAssetsTotalGrp/EOYAmt07170
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt010991
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013706
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt042260
IRS990/OtherEmployeeBenefitsGrp/TotalAmt066957
IRS990/OtherExpensesGrp/Desc0Dues, licenses, service fees
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/Desc2Staff Develoment
IRS990/OtherExpensesGrp/Desc3Volunteer appreciation
IRS990/OtherExpensesGrp/FundraisingAmt09783
IRS990/OtherExpensesGrp/FundraisingAmt1722
IRS990/OtherExpensesGrp/FundraisingAmt2399
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06875
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13593
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2280
IRS990/OtherExpensesGrp/ProgramServicesAmt03417
IRS990/OtherExpensesGrp/ProgramServicesAmt1606
IRS990/OtherExpensesGrp/ProgramServicesAmt22221
IRS990/OtherExpensesGrp/ProgramServicesAmt31234
IRS990/OtherExpensesGrp/TotalAmt020075
IRS990/OtherExpensesGrp/TotalAmt14921
IRS990/OtherExpensesGrp/TotalAmt22900
IRS990/OtherExpensesGrp/TotalAmt31234
IRS990/OtherLiabilitiesGrp/BOYAmt0200000
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/ExclusionAmt02355
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02355
IRS990/OtherRevenueTotalAmt02355
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0160459
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0118049
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0449352
IRS990/OtherSalariesAndWagesGrp/TotalAmt0727860
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt015751
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010738
IRS990/PayrollTaxesGrp/ProgramServicesAmt042675
IRS990/PayrollTaxesGrp/TotalAmt069164
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt060000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0125000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018551
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016758
IRS990/PrincipalOfficerNm0Jody Lewen
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Program Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012500
IRS990/ProgSrvcAccomActy2Grp/Desc0AA Degree: PUP held 35 accredited courses and graduated 8 students with Associates degrees in 2016
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0233036
IRS990/ProgSrvcAccomActy3Grp/Desc0Educating the Public: PUP attended a variety of conferences, sent newsletter mailings, and began building a new website in 2016.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0151988
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01031855
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0512775
IRS990/PYOtherRevenueAmt012553
IRS990/PYRevenuesLessExpensesAmt0-255845
IRS990/PYSalariesCompEmpBnftPaidAmt0761403
IRS990/PYTotalExpensesAmt01300253
IRS990/PYTotalProfFndrsngExpnsAmt026075
IRS990/PYTotalRevenueAmt01044408
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt06254
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01174
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0194
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01458069
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01031855
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01138748
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01378089
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0901073
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05907834
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0328
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0328
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt012577
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02355
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt012553
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04932
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt024
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0387
IRS990ScheduleA/OtherIncome170Grp/TotalAmt020251
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.67270
IRS990ScheduleA/PublicSupportPY170Pct00.62870
IRS990ScheduleA/PublicSupportTotal170Amt03988021
IRS990ScheduleA/SubstantialContributorsTotAmt01919813
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01458069
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01031855
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01138748
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01378089
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0901073
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05907834
IRS990ScheduleA/TotalSupportAmt05928413
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0708350
IRS990ScheduleD/DonatedServicesUseFcltsAmt0708350
IRS990ScheduleD/EquipmentGrp/BookValueAmt015588
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071377
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt086965
IRS990ScheduleD/ExpensesNotReportedAmt0708350
IRS990ScheduleD/ExpensesSubtotalAmt01466998
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt021065
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04213
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt025278
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020306
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01194
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021500
IRS990ScheduleD/RevenueNotReportedAmt0708350
IRS990ScheduleD/RevenueSubtotalAmt01473252
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has evaluated its current tax positions as of December 31, 2016 and is not aware of any significant uncertain tax positions for which a reserve would be necessary.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt056959
IRS990ScheduleD/TotalExpensesPerForm990Amt01466998

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$535,774
Liabilities
$60,137
Net assets
$475,637
Revenue
$1,473,252
Expenses
$1,466,998
Net income
$6,254
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.59$2.72$4.37$4.20$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.20$0.65$2.54$3.15$4.44$1.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.12$0.29$3.83$2.81$4.98$2.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.34$0.33$6.01$7.86$7.07$0.79
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.81$0.59$5.22$6.11$4.08$2.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$0.14$3.19$3.87$2.47$1.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.10$1.80$2.64$1.56$1.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.07$0.71$1.43$1.19$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.54$0.06$0.48$1.47$1.47$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.25$0.47$1.04$1.30$0.26
2014Summary only. Only limited summary data is available for this year.$0.82$0.10$0.73$1.14$1.03$0.11
2013Summary only. Only limited summary data is available for this year.$0.65$0.04$0.62$1.38$0.96$0.42
2012Summary only. Only limited summary data is available for this year.$0.23$0.03$0.20$0.90$0.80$0.10
2011Summary only. Only limited summary data is available for this year.$0.15$0.05$0.09$0.52$0.65$0.13
2010Summary only. Only limited summary data is available for this year.$0.24$0.02$0.22$0.53$0.41$0.12