Civic Intelligence

Last Prisoner Project

990 • Fiscal year 2023 • EIN 83-4502829

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 18, 2024

Organization ProfileWWW.LASTPRISONERPROJECT.ORG
1312 17th St Suite 640Denver, CO 80202

(603) 913-3579

Siviq Scores

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

Liabilities / Assets

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

34th percentile

-2.3%

Higher net margin than 34% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

85th percentile

$162,734

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

22nd percentile

-4.4%

Faster asset growth than 22% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-13%

Faster revenue growth than 22% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets35th percentile

Assets

Down

$1,766,224

Down $81,297 (-4.4%) from 2022

Net Assets

Down

$1,736,557

Down $66,941 (-3.7%) from 2022

Liabilities

Down

$29,667

Down $14,356 (-33%) from 2022

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin34th percentile

Revenue

Down

$2,975,136

Down $461,089 (-13%) from 2022

Expenses

Down

$3,042,077

Down $1,152,632 (-27%) from 2022

Net Income

Up

-$66,941

Up $691,543 (+91%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$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

2023

Assets$1,766,224
Liabilities$29,667
Net Assets$1,736,557
Open 2023 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$2,975,136
Expenses$3,042,077
Net Income-$66,941
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 18, 2024
Return Version
2023v5.1
Gross Receipts
$2,975,136
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$1,425,019$1,000,305▼ $424,714
Cash and Non-Interest-Bearing Accounts$257,237$479,577▲ $222,340
Pledges and Grants Receivable$159,063$272,282▲ $113,219
Prepaid Expenses and Deferred Charges$6,202$14,060▲ $7,858
Total Assets$1,847,521$1,766,224▼ $81,297
Liabilities
Accounts Payable and Accrued Expenses$44,023$29,667▼ $14,356
Total Liabilities$44,023$29,667▼ $14,356
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,644,435$1,464,275▼ $180,160
Net Assets With Donor Restrictions$159,063$272,282▲ $113,219
Total Net Assets Fund Balance$1,803,498$1,736,557▼ $66,941
Total Liabilities and Net Assets / Fund Balance$1,847,521$1,766,224▼ $81,297
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah GerstenSecretary/executive DirectorFT$156,000$6,734$162,734
Mary BaileyManaging DirectorFT$119,600$5,343$124,943
Stephanie ShepardBoard ChairFT$93,417$5,979$99,396

Board Members and Trustees

NameTitle
Mutulu OlugbalaDirector
Tahira RehmatullahDirector
Dean RaiseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,974,496
Program Service Revenue
$0
Investment Income
$445
Other Revenue
$195
All Other Contributions
$2,974,496
Change in Net Assets
$-66,941

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,975,136
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,975,136
Total Revenue per Form 990
$2,975,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,638,882
Other Expenses$884,869
Grants and Similar Amounts Paid$517,251
Total Fundraising Expense$279,174
Professional Fundraising Fees$1,075

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$945,131$12,194$63,483$1,020,808
Grants to Domestic Individuals$517,251--$517,251
Current Officers, Directors, Trustees, and Key Employees$278,531$32,546$75,996$387,073
Fees for Services Legal$260,882--$260,882
Information Technology$47,548$19,020$63,026$129,594
Pension Plan Contributions$101,044$3,694$11,518$116,256
Other Employee Benefits$99,731$3,646$11,368$114,745
Fees for Services Accounting-$112,743-$112,743
Fees for Services Management$67,531$8,338$28,979$104,848
Fees for Services Other$94,210--$94,210
Travel$62,723$19,394$493$82,610
Advertising$17,094$25,107$17,905$60,106
Office Expenses$3,244$6,806$4,899$14,949
Other Expenses$7,516$3,628$628$11,772
Fees for Services Professional Fundraising--$1,075$1,075
Total Functional Expenses$2,511,538$251,365$279,174$3,042,077

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,042,077
Total Expenses per Audited Statements$3,042,077
Total Expenses per Form 990$3,042,077
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,075
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
2024-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Gersten
Formed
2019
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
3
Employees
17
Volunteers
0

Preparer

Firm
Burdette Smith & Bish LLC
Address
4114 LEGATO ROAD 5TH FLOOR, FAIRFAX, VA 22033
Preparer
Jeffrey a Smith CPA
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 432 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.

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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.
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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/ExpenseAmt0869103
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0517251
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/ExpenseAmt0649846
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03436225
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01316672
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01532042
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-758484
IRS990/PYSalariesCompEmpBnftPaidAmt01345995
IRS990/PYTotalExpensesAmt04194709
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03436225
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-66941
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0195
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01425019
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01000305
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02974496
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03436225
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03608667
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02074256
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0241174
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012334818
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0445
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0445
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0195
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.82640
IRS990ScheduleA/PublicSupportPY170Pct00.85230
IRS990ScheduleA/PublicSupportTotal170Amt010193829
IRS990ScheduleA/SubstantialContributorsTotAmt02140989
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02974496
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03436225
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03608667
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02074256
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0241174
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012334818
IRS990ScheduleA/TotalSupportAmt012335263
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/ExpensesSubtotalAmt03042077
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02975136
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/TotalExpensesPerForm990Amt03042077
IRS990ScheduleD/TotalRevenuePerForm990Amt02975136
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02975136
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03042077
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0517251
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0INMATE ASSISTANCE AND SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0232
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SUPPORTING DOCUMENTATION IS PROVIDED TO LPP FOR THE USE OF THE FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0156000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt06734
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SARAH GERSTEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY/EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0162734
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/TotalAssetsBOYAmt01847521
IRS990/TotalAssetsEOYAmt01766224
IRS990/TotalAssetsGrp/BOYAmt01847521
IRS990/TotalAssetsGrp/EOYAmt01766224
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt02974496
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0279174
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0251365
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02511538
IRS990/TotalFunctionalExpensesGrp/TotalAmt03042077
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044023
IRS990/TotalLiabilitiesEOYAmt029667
IRS990/TotalLiabilitiesGrp/BOYAmt044023
IRS990/TotalLiabilitiesGrp/EOYAmt029667
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01803498
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01736557
IRS990/TotalOtherCompensationAmt018056
IRS990/TotalProgramServiceExpensesAmt02511538
IRS990/TotalReportableCompFromOrgAmt0369017
IRS990/TotalRevenueGrp/ExclusionAmt0445
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0195
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02975136
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01847521
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01766224
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0493
IRS990/TravelGrp/ManagementAndGeneralAmt019394
IRS990/TravelGrp/ProgramServicesAmt062723
IRS990/TravelGrp/TotalAmt082610
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt01312 17TH ST SUITE 640
IRS990/USAddress/CityNm0DENVER
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080202
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.LASTPRISONERPROJECT.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,766,224
Liabilities
$29,667
Net assets
$1,736,557
Revenue
$2,975,136
Expenses
$3,042,077
Net income
-$66,941
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.01$1.26$2.27$2.74$0.47
2023Detailed filing. Detailed filing data is available for this year.$1.77$0.03$1.74$2.98$3.04$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.85$0.04$1.80$3.44$4.19$0.76
2021Detailed filing. Detailed filing data is available for this year.$2.68$0.12$2.56$3.61$2.68$0.93
2020Detailed filing. Detailed filing data is available for this year.$1.70$0.07$1.63$2.28$0.74$1.54
2019Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.24$0.21$0.03