Matthew Shepard Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO ERASE HATE BY REPLACING IT WITH UNDERSTANDING, COMPASSION AND ACCEPTANCE AND TO EDUCATE AND ENLIGHTEN OTHERS ON THE IMPORTANCE OF DIVERSITY, UNDERSTANDING, COMPASSION, ACCEPTANCE, AND RESPECT. THE FOUNDATION WORKS TO SUPPORT THE TEACHING AND USE OF ARTISTIC AND LITERARY WORKS THAT ILLUSTRATE THE IMPORTANCE OF EQUALITY AND INCLUSIVITY AND THE ROLE OF INDIVIDUALS IN COUNTERING HATRED AND BIAS; STRIVES TO PREVENT SIMILAR TRAGEDIES BY PROVIDING A VICTIM'S PERSPECTIVE IN THE LOCAL AND NATIONAL TRAINING OF PEACE OCERS, PROSECUTORS, AND THE PUBLIC ON HATE CRIME PREVENTION, ENFORCEMENT, AND REPORTING; AND PROVIDES AN ONLINE COMMUNITY FOR LGBTQ+ AND ALLIED YOUTH TO USE THEIR VOICES TO DEMONSTRATE THEIR AUTHENTIC LIVED EXPERIENCES THROUGH STORIES AND RESOURCES DESIGNED TO SERVE THEIR NEEDS AND INTERESTS.
- Income
- $1.2 million
- Spending
- $1.4 million
- Spent on programs
- 68%
- Reserves
- 8.5 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 8
- Volunteers
- 31
- Highest pay
- $129,174, chair/president
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 73 out of 100. Higher than 40% of charities in its peer group (civil rights, $1m to $10m).
Reserves
28 of 35Spendable reserves would cover 8.5 months of spending.
Debt
20 of 20It owes 4% of what it owns.
Living within its means
0 of 15Spending exceeded income by 16% of income.
Income trend
10 of 15Income fell 4% on the year before.
Spending floor
15 of 1568% of spending went to programs and raising each dollar of donations cost 22 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 59% of charities in its peer group (civil rights, $1m to $10m).
Independent board
25 of 255 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $798,734 spent. PUBLIC OUTREACH - MATTHEW'S LEGACY IS HIGHLIGHTED THROUGH MULTIPLE ARTISTIC WORKS INSPIRED BY HIS STORY, INCLUDING "THE LARAMIE PROJECT", "CONSIDERING MATTHEW SHEPARD AND "MATT SHEPARD IS A FRIEND OF MINE". MSF HELPS TO SUPPORT THE NUMEROUS PERFORMANCES AND PRODUCTIONS AROUND THE WORLD BY OFFERING 2 CARDS & LETTERS LOBBY EXHIBIT OPTIONS, A POSTER OF THE ICONOGRAPHY ARTWORK OF MATT HOUSED AT THE WASHINGTON NATIONAL CATHEDRAL IN WASHINGTON, D.C., AS WELL AS SUPPLYING OUR PURPLE "ERASE HATE" WRISTBANDS FOR THE CAST, SINGERS AND CREW. BEYOND PROVIDING THE ABOVE RESOURCES, WE SHARE DIGITIZED RESOURCES OF PHOTOS, NEWS ARTICLES, HISTORICAL CONTEXT AND SUPPORTING DOCUMENTS.RESOURCE PACKAGE COUNT: 58AREAS SERVED: WASHINGTON DC, WISCONSIN, COLORADO, IOWA, NEWJERSEY, RHODE ISLAND, PENNSYLVANIA, MAINE, FLORIDA, VIRGINIA, NEWYORK, NORTH CAROLINA, OHIO, CALIFORNIA, OREGON, WASHINGTON,MARYLAND, INDIANA, NEW HAMPSHIRE, MASSACHUSETTS, NEVADA,ILLINOIS, GEORGIA, TEXAS, WEST VIRGINIA, MICHIGAN, TASMANIA (AUS),NOVA SCOTIA (CAN), ONTARIO (CAN), ALBERTA (CAN), NEW ZEALANDAS PART OF OUR LEGACY WORKS RESOURCE PACKAGES, WE OFFER SCHOOLS, THEATERS AND CHOIRS THE ABILITY TO HAVE CAST/CHOIR CHATS WITH DENNIS SHEPARD. HE ALSO DOES TALK-BACKS AFTER PERFORMANCES WITH THE AUDIENCE. AT TIMES, JUDY SHEPARD IS ALSO AVAILABLE TO JOIN. THIS RESOURCE IS AN EXCLUSIVE OFFERING FROM MSF AND GIVES BOTH THOSE INVOLVED IN PRODUCTIONS AND PERFORMANCES, AS WELL AS THE AUDIENCE, A PERSONAL PERSPECTIVE AND STORY THAT ONLY THE SHEPARDS CAN PROVIDE ABOUT MATT'S LIFE AND LEGACY. BY GETTING THIS PERSONALIZED EXPERIENCE, ALL THOSE INVOLVED ARE BETTER ABLE TO APPRECIATE THE WORKS AND TO CARRY THE MESSAGE OF MATT'S LEGACY AND ERASING HATE INTO THEIR COMMUNITIES AND LIVES.DURING THIS PERIOD, MSF PROVIDED THE FOLLOWING:THE LARAMIE PROJECT CAST CHATS: 26AREAS SERVED: ARIZONA, NEW YORK, ILLINOIS, FLORIDA, NEVADA, NEW JERSEY,CALIFORNIA, NEW HAMPSHIRE, WASHINGTON, PENNSYLVANIA, IOWA,COLORADO, MAINE, MASSACHUSETTS, ONTARIO (CAN), SINGAPORE, TASMANIA (AUS)THE LARAMIE PROJECT AUDIENCE TALK-BACKS: 7AREAS SERVED: NEVADA, CALIFORNIA, PENNSYLVANIA, IOWA, NEW JERSEYCONSIDERING MATTHEW SHEPARD CHOIR CHAT: 5AREAS SERVED: NEW YORK, NEW JERSEY, VIRGINIA, TEXAS, PENNSYLVANIACONSIDERING MATTHEW SHEPARD AUDIENCE TALK-BACKS: 3AREAS SERVED: TEXAS, PENNSYLVANIA, NEW YORKPUBLIC OUTREACH SPEAKING ENGAGEMENTS -JUDY AND DENNIS SHEPARD WERE INVOLVED IN 14 SPEAKING ENGAGEMENTS AND EVENTS SHARING MATT'S STORY IN AN EFFORT TO CHANGE HEARTS AND MINDS. PRESENTATIONS RANGED IN TOPIC, BUT FOCUSED ON MATT'S LEGACY AND MESSAGES OF BELONGING, EQUITY AND ERASING HATE, LGBTQ+ RIGHTS AND ADVOCACY, AND HATE CRIME PREVENTION. THESE PRESENTATIONS WERE DONE WITH HIGH SCHOOLS, UNIVERSITIES, EMPLOYEE RESOURCE GROUPS, LAW ENFORCEMENT, PRIDE EVENTS AND GOVERNMENTAL AGENCIES.AREAS SERVED: PENNSYLVANIA, FLORIDA, TEXAS, NEW YORK, MINNESOTA, WYOMING, WASHINGTON DC,MASSACHUSETTS, WASHINGTON, VIRGINIA, CALIFORNIA, ALABAMAPUBLIC OUTREACH HATE CRIME PREVENTION TRAINING -MSF PARTNERS WITH OUT TO PROTECT, A NATIONAL LEADER IN HATE CRIME PREVENTION TRAINING FOR LAW ENFORCEMENT. DURING THIS REPORT PERIOD, MSF PROVIDED SCHOLARSHIPS TO LAW ENFORCEMENT AND FIRST RESPONDERS IN THE FOLLOWING COURSES:HATE CRIME PREVENTION SCHOLARSHIPS 84LGBT LIAISON TRAINING SCHOLARSHIPS 57LGBT LIAISON IN-PERSON ACADEMY WEEKEND 15PUBLIC OUTREACH ERASE HATE AND LARAMIE PROJECT CURRICULUM -MSF FINALIZED 2 CURRICULUM THAT WILL BE OFFERED AT NO COST TO SCHOOLS AND EDUCATIONAL INSTITUTIONS.THE LARAMIE PROJECT CURRICULUM IS A 9-WEEK COURSE STUDY, BROKEN UP INTO 3 UNITS, FOR GRADES 8-12. THIS CURRICULUM CONSISTS OF LESSON PLANS, HANDOUTS, AND SLIDES TO BE USED FOR LEARNING BEFORE, DURING AND AFTER READING THE LARAMIE PROJECT.THE ERASE HATE CURRICULUM CONSISTS OF 4 UNITS, ALL 9 WEEKS IN LENGTH. THIS CURRICULUM IS FOR GRADES 8-12. THE ERASE HATE CURRICULUM TEACHES ABOUT MATTS LEGACY AND WILL TEACH YOUTH HOW TO TAKE ACTION AND ERASE HATE.THE LARAMIE PROJECT CURRICULUM WAS DISTRIBUTED TO 7 SCHOOLS AND 5 THEATRES DURING THIS PERIOD.
- $117,632 spent. RESOURCES - SOCIAL MEDIA AND WEBPAGEMEDIA OUTREACH ON CIVIL RIGHTS, EQUALITY LEGISLATION, LGBTQ+ NEWS AND INFORMATION, AND PROGRAMMATIC OFFERINGS.MATTHEWSHEPARD.ORG: 320K VISITORS ANNUALLY, WITH AN AVERAGE OF 27K A MONTHSOCIAL MEDIA PLATFORMS (FACEBOOK, INSTAGRAM, THREADS, X, TIKTOK): 215K COMBINED FOLLOWERSRESOURCES - MATTHEW'S PLACEMATTHEW'S PLACE IS AN ONLINE COMMUNITY DESIGNED TO PROVIDE SUPPORT TO LGBTQ+ YOUTH AND ALLIES AGES 13-24. THE SITE OFFERS STORIES, WRITTEN BY YOUTH, AND RESOURCES DESIGNED TO SERVE THEIR NEEDS AND INTERESTS, DEALING WITH BIAS, ADVOCACY, SELF-CARE, RESOURCES AND MORE. LGBTQ+ LIVES ARE AMPLIFIED THROUGH ARTICLES ABOUT EDUCATION, ENTERTAINMENT, COMMUNITY AND ACTIVISM THROUGH A QUEER LENS. GUEST WRITERS ALSO CONTRIBUTE TO FOCUSED THEMES, SUCH AS POLITICS AND EDUCATION.ANNUALS VISITORS TO SITE: 74,579AVERAGE VIEWERSHIP PER MONTH: 6215REGULAR CONTRIBUTOR ARTICLES: 185GUEST CONTRIBUTOR ARTICLES: 15NUMBER OF YOUTH CONTRIBUTING WRITERS: 17NUMBER OF GUEST WRITERS: 15
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 1999.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
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