Civic Intelligence

Last Prisoner Project

EIN 83-4502829 • 501(c)3 • Denver, CO

Profile

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.

1312 17th St Suite 640Denver, CO 80202

www.lastprisonerproject.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

30th percentile

0.01x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.00x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

14th percentile

-21%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

10th percentile

-17%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

15th percentile

-19%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$1,273,448

Down $492,776 (-28%) from 2023

Liabilities

Down

$8,965

Down $20,702 (-70%) from 2023

Net Assets

Down

$1,264,483

Down $472,074 (-27%) from 2023

Revenue

Down

$2,266,193

Down $708,943 (-24%) from 2023

Expenses

Down

$2,738,267

Down $303,810 (-10.0%) from 2023

Net Income

Down

-$472,074

Down $405,133 (-605%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2019: $33,342Liabilities 2019: $1,484Net Assets 2019: $31,8582019Assets 2020: $1,701,303Liabilities 2020: $72,969Net Assets 2020: $1,628,3342020Assets 2021: $2,678,733Liabilities 2021: $116,751Net Assets 2021: $2,561,9822021Assets 2022: $1,847,521Liabilities 2022: $44,023Net Assets 2022: $1,803,4982022Assets 2023: $1,766,224Liabilities 2023: $29,667Net Assets 2023: $1,736,5572023Assets 2024: $1,273,448Liabilities 2024: $8,965Net Assets 2024: $1,264,4832024

Highlighted filing

2024

Assets$1,273,448
Liabilities$8,965
Net Assets$1,264,483

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $241,174Expenses 2019: $208,114Net Income 2019: $33,0602019Revenue 2020: $2,280,057Expenses 2020: $738,359Net Income 2020: $1,541,6982020Revenue 2021: $3,608,667Expenses 2021: $2,675,019Net Income 2021: $933,6482021Revenue 2022: $3,436,225Expenses 2022: $4,194,709Net Income 2022: -$758,4842022Revenue 2023: $2,975,136Expenses 2023: $3,042,077Net Income 2023: -$66,9412023Revenue 2024: $2,266,193Expenses 2024: $2,738,267Net Income 2024: -$472,0742024

Highlighted filing

2024

Revenue$2,266,193
Expenses$2,738,267
Net Income-$472,074

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 15, 2025
Return Version
2024v5.2
Gross Receipts
$2,392,756
Mission and Program Overview

Mission

The last prisoner project (llp) was formed in direct response to the criminalization of cannabis and the disproportionate impact it has had on marginalized communities. The goal of the organization is to reduce and one day eliminate the social and economic inequities casued by unfair cannabis laws and related public policies. We are dedicated to ensuring that, through clemency and criminal justice reform efforts, no individual in the u.s. Remains incarcertated as a result of a cannabis related offense.

Legal and social services for those impacted by the criminal justice system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,000,305$1,011,360▲ $11,055
Cash and Non-Interest-Bearing Accounts$479,577$155,983▼ $323,594
Pledges and Grants Receivable$272,282$105,795▼ $166,487
Prepaid Expenses and Deferred Charges$14,060$310▼ $13,750
Total Assets$1,766,224$1,273,448▼ $492,776
Liabilities
Accounts Payable and Accrued Expenses$29,667$8,965▼ $20,702
Total Liabilities$29,667$8,965▼ $20,702
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,464,275$1,240,483▼ $223,792
Net Assets With Donor Restrictions$272,282$24,000▼ $248,282
Total Net Assets Fund Balance$1,736,557$1,264,483▼ $472,074
Total Liabilities and Net Assets / Fund Balance$1,766,224$1,273,448▼ $492,776
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah GerstenExecutive DirectFT$186,012$186,012
Mary BaileyManaging DirectorFT$119,555$119,555

Board Members and Trustees

NameTitle
Stephanie ShepardBoard Chair
Mutulu OlugbalaDirector
Tahira RehmatullahDirector
Dean RaiseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,105,281
Program Service Revenue
$0
Investment Income
$29,406
Other Revenue
$131,506
All Other Contributions
$2,105,281
Change in Net Assets
$-472,074

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,266,193
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,266,193
Total Revenue per Form 990
$2,266,193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,383,474
Other Expenses$711,580
Grants and Similar Amounts Paid$643,213
Total Fundraising Expense$275,200
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$771,016$805$97,255$869,076
Grants to Domestic Individuals$643,213--$643,213
Current Officers, Directors, Trustees, and Key Employees$252,584$37,202-$289,786
Fees for Services Legal$142,476--$142,476
Other Employee Benefits$114,164$4,026$11,152$129,342
Information Technology$41,025$19,974$61,423$122,422
Payroll Taxes$84,599$3,088$7,583$95,270
Fees for Services Accounting-$92,272-$92,272
Fees for Services Other$34,954$5,967$48,560$89,481
Advertising$43,671$327$35,811$79,809
Fees for Services Management$71,223$6,000-$77,223
Travel$67,682$-121$6,655$74,216
Office Expenses$6,532$14,551$6,416$27,499
Other Expenses$-2,988$8,825$345$6,182
Total Functional Expenses$2,270,151$192,916$275,200$2,738,267

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,738,267
Total Expenses per Audited Statements$2,738,267
Total Expenses per Form 990$2,738,267
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$253,669
Fundraising Direct Expenses$126,563
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$253,669$253,669$126,563$127,106
Total Events$253,669$253,669$126,563$127,106
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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, Section B, Line 11B

The 990 filing was reviewed first by executive director and treasurer for an initial review and then by each member of the board for reveiw and approval before being filed.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is signed by incoming directors, officers, and personnel and reviewed on an annual basis by the board.

Form 990, Part VI, Section B, Line 15

Compensation of the executive directors is reveiwed as part of the performance and pay review process by the board of directors annually at the end of the year. The process includes a review of executive director salaries at comparably sized nonprofit organizations. Compensation of all employees is reviewed as part of the performance and pay review process of employees conducted by the executive director at the end of the year. The process includes a review of salaries of equivalent postiions at comparably sized nonprofit organizations.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Last Prisoner Project
EIN
83-4502829
Phone
6039133579
Address
1312 17TH ST SUITE 640, DENVER, CO 80202

Signing Officer

Name
Sarah Gersten
Title
Executive Director
Phone
6039133579
Signed
2025-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Gersten
Formed
2019
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
13
Volunteers
4

Preparer

Firm
Pbmares Llp
Address
4114 LEGATO ROAD 5TH FLOOR, FAIRFAX, VA 22033
Preparer
Jon-michael Rosch
Phone
7035915200
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

An independent accounting firm is selected by the league's board of directors for the annual audit and completion of 990. The finance committee reviews the audited financial statements and submits it to the board of directors for approval.

Financial Statement Notes

PART X, LINE 2:

The organization has been granted exemption from income taxes under section 501(c)(3) of the internal revenue code and classified as other than a private organization. However, income from certain activities not directly related to the organization's tax-exempt purpose may be subject to taxation as unrelated business income. Management has evaluated the organization's tax positions and concluded that the organization had taken no uncertain tax positions that require adjustment to the financial statements.

Raw XML AppendixShowing 400 of 441 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt029667
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt08965
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0LEGAL AND SOCIAL SERVICES FOR THOSE IMPACTED BY THE CRIMINAL JUSTICE SYSTEM.
IRS990/AdvertisingGrp/FundraisingAmt035811
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0327
IRS990/AdvertisingGrp/ProgramServicesAmt043671
IRS990/AdvertisingGrp/TotalAmt079809
IRS990/AllOtherContributionsAmt02105281
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0SARAH GERSTEN
IRS990/BooksInCareOfDetail/PhoneNum06039133579
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01312 17TH ST SUITE 640
IRS990/BooksInCareOfDetail/USAddress/CityNm0DENVER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080202
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0479577
IRS990/CashNonInterestBearingGrp/EOYAmt0155983
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt037202
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0252584
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0289786
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02105281
IRS990/CYGrantsAndSimilarPaidAmt0643213
IRS990/CYInvestmentIncomeAmt029406
IRS990/CYOtherExpensesAmt0711580
IRS990/CYOtherRevenueAmt0131506
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-472074
IRS990/CYSalariesCompEmpBnftPaidAmt01383474
IRS990/CYTotalExpensesAmt02738267
IRS990/CYTotalFundraisingExpenseAmt0275200
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02266193
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0POLICY 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.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0272282
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt024000
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0999854
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt092272
IRS990/FeesForServicesAccountingGrp/TotalAmt092272
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0142476
IRS990/FeesForServicesLegalGrp/TotalAmt0142476
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt06000
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt071223
IRS990/FeesForServicesManagementGrp/TotalAmt077223
IRS990/FeesForServicesOtherGrp/FundraisingAmt048560
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt05967
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt034954
IRS990/FeesForServicesOtherGrp/TotalAmt089481
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0DEAN RAISE
IRS990/Form990PartVIISectionAGrp/PersonNm1STEPHANIE SHEPARD
IRS990/Form990PartVIISectionAGrp/PersonNm2TAHIRA REHMATULLAH
IRS990/Form990PartVIISectionAGrp/PersonNm3MUTULU OLUGBALA
IRS990/Form990PartVIISectionAGrp/PersonNm4SARAH GERSTEN
IRS990/Form990PartVIISectionAGrp/PersonNm5MARY BAILEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4186012
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5119555
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt5MANAGING DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02019
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt0126563
IRS990/FundraisingGrossIncomeAmt0253669
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0643213
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0643213
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02392756
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt061423
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt019974
IRS990/InformationTechnologyGrp/ProgramServicesAmt041025
IRS990/InformationTechnologyGrp/TotalAmt0122422
IRS990/InvestmentIncomeGrp/ExclusionAmt029406
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt029406
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01736557
IRS990/NetAssetsOrFundBalancesEOYAmt01264483
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0127106
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0127106
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01464275
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01240483
IRS990/NoncashContributionsAmt06250
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt06416
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014551
IRS990/OfficeExpensesGrp/ProgramServicesAmt06532
IRS990/OfficeExpensesGrp/TotalAmt027499
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt011152
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04026
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0114164
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0129342
IRS990/OtherExpensesGrp/Desc0OTHER EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt0345
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08825
IRS990/OtherExpensesGrp/ProgramServicesAmt0-2988
IRS990/OtherExpensesGrp/TotalAmt06182
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC.
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04400
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04400
IRS990/OtherRevenueTotalAmt04400
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt097255
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0805
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0771016
IRS990/OtherSalariesAndWagesGrp/TotalAmt0869076
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt07583
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03088
IRS990/PayrollTaxesGrp/ProgramServicesAmt084599
IRS990/PayrollTaxesGrp/TotalAmt095270
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0272282
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0105795
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014060
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0310
IRS990/PrincipalOfficerNm0SARAH GERSTEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0REENTRY 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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0792191
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0643213
IRS990/ProgSrvcAccomActy3Grp/Desc0LEGAL: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.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0478106
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02974496
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0517251
IRS990/PYInvestmentIncomeAmt0445
IRS990/PYOtherExpensesAmt0884869
IRS990/PYOtherRevenueAmt0195
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-66941
IRS990/PYSalariesCompEmpBnftPaidAmt01638882
IRS990/PYTotalExpensesAmt03042077
IRS990/PYTotalProfFndrsngExpnsAmt01075
IRS990/PYTotalRevenueAmt02975136
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-472074
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04400
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01000305
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01011360
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02358950
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02974496
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03436225
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03608667
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02074256
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt014452594
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt029406
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0445
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt029851
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04595
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84740
IRS990ScheduleA/PublicSupportPY170Pct00.82640
IRS990ScheduleA/PublicSupportTotal170Amt012272978
IRS990ScheduleA/SubstantialContributorsTotAmt02179616
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02358950
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02974496
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03436225
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03608667
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02074256
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt014452594
IRS990ScheduleA/TotalSupportAmt014482445
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/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02738267
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02266193
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS BEEN GRANTED EXEMPTION FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED AS OTHER THAN A PRIVATE ORGANIZATION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt02738267
IRS990ScheduleD/TotalRevenuePerForm990Amt02266193
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02266193
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02738267
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0126563
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0253669
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0253669
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0253669
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0253669
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0127106
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0126563
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0126563
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0643213
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0INMATE ASSISTANCE AND SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0340
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SUPPORTING DOCUMENTATION IS PROVIDED TO LPP FOR THE USE OF THE FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0186012
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SARAH GERSTEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0186012
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 FILING WAS REVIEWED FIRST BY EXECUTIVE DIRECTOR AND TREASURER FOR AN INITIAL REVIEW AND THEN BY EACH MEMBER OF THE BOARD FOR REVEIW AND APPROVAL BEFORE BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS SIGNED BY INCOMING DIRECTORS, OFFICERS, AND PERSONNEL AND REVIEWED ON AN ANNUAL BASIS BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE EXECUTIVE DIRECTORS IS REVEIWED AS PART OF THE PERFORMANCE AND PAY REVIEW PROCESS BY THE BOARD OF DIRECTORS ANNUALLY AT THE END OF THE YEAR. THE PROCESS INCLUDES A REVIEW OF EXECUTIVE DIRECTOR SALARIES AT COMPARABLY SIZED NONPROFIT ORGANIZATIONS. COMPENSATION OF ALL EMPLOYEES IS REVIEWED AS PART OF THE PERFORMANCE AND PAY REVIEW PROCESS OF EMPLOYEES CONDUCTED BY THE EXECUTIVE DIRECTOR AT THE END OF THE YEAR. THE PROCESS INCLUDES A REVIEW OF SALARIES OF EQUIVALENT POSTIIONS AT COMPARABLY SIZED NONPROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AN INDEPENDENT ACCOUNTING FIRM IS SELECTED BY THE LEAGUE'S BOARD OF DIRECTORS FOR THE ANNUAL AUDIT AND COMPLETION OF 990. THE FINANCE COMMITTEE REVIEWS THE AUDITED FINANCIAL STATEMENTS AND SUBMITS IT TO THE BOARD OF DIRECTORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01766224
IRS990/TotalAssetsEOYAmt01273448
IRS990/TotalAssetsGrp/BOYAmt01766224
IRS990/TotalAssetsGrp/EOYAmt01273448
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt02105281
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0275200
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0192916
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02270151
IRS990/TotalFunctionalExpensesGrp/TotalAmt02738267
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029667
IRS990/TotalLiabilitiesEOYAmt08965
IRS990/TotalLiabilitiesGrp/BOYAmt029667
IRS990/TotalLiabilitiesGrp/EOYAmt08965
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01736557
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01264483
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02270151
IRS990/TotalReportableCompFromOrgAmt0305567
IRS990/TotalRevenueGrp/ExclusionAmt0156512
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04400
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02266193
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01766224
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01273448
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt06655
IRS990/TravelGrp/ManagementAndGeneralAmt0-121
IRS990/TravelGrp/ProgramServicesAmt067682
IRS990/TravelGrp/TotalAmt074216
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.