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The Sentencing Project

EIN 52-1472546 · Washington, DC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

RESEARCH AND EDUCATION ON CRIMINAL JUSTICE POLICY ISSUES, AND ADVOCACY FOR CRIMINAL JUSTICE REFORM.

Income
$8.3 million
Spending
$5.6 million
Spent on programs
72%
Reserves
10.3 months of spending
Largest source of income
donations and private grants, 98%
Employees
28
Volunteers
0
Highest pay
$221,207, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100.

  • Reserves

    28 of 35

    Spendable reserves would cover 10.3 months of spending.

  • Debt

    20 of 20

    It owes 6% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 33% of income.

  • Income trend

    15 of 15

    Income rose 101% on the year before.

  • Spending floor

    15 of 15

    72% of spending went to programs and raising each dollar of donations cost 10 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100.

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, 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 (5)
  1. $713,149 spent. YOUTH JUSTICE: THE ORGANIZATION WORKS TO SAFEGUARD YOUTH FROM THE RAVAGES OF THE ADULT CRIMINAL LEGAL SYSTEM AND EXPLORE ALTERNATIVES TO YOUTH INVOLVEMENT IN BOTH THE JUVENILE AND ADULT JUSTICE SYSTEM. THE ORGANIZATION PUBLISHES REPORTS ON THE NUMBERS OF YOUTH IMPACTED BY THE CRIMINAL LEGAL SYSTEM AND ON BEST PRACTICES FOR DIVERTING YOUTH FROM FUTURE ENGAGEMENT IN THE JUSTICE SYSTEM. THE ORGANIZATION ADVOCATES FOR POLICIES TO PROTECT YOUTH IN THE JUSTICE SYSTEM AND SPEAKS AT CONFERENCES AND WITH THE MEDIA TO EDUCATE AUDIENCES ABOUT THE NEED FOR REFORM.
  2. $917,972 spent. VOTING RIGHTS: THE ORGANIZATION IS A LEADER IN NATIONAL EFFORTS TO EDUCATE THE PUBLIC ABOUT THE DISENFRANCHISEMENT OF JUSTICE-INVOLVED PEOPLE, THE RACIALLY DISPARATE IMPACTS OF CURRENT FELONY DISENFRANCHISEMENT LAWS AND JAIL PRACTICES, AND THE NEED TO IMPLEMENT UNIVERSAL SUFFRAGE FOR ALL CITIZENS IN ORDER TO END THE ROLE OF THE CRIMINAL LEGAL SYSTEM IN MEDIATING THE CENTRAL RIGHT OF VOTING IN A DEMOCRACY. THE ORGANIZATION PUBLISHES AND DISTRIBUTES RESEARCH ESTIMATING THE NUMBER OF PEOPLE IMPACTED BY STATE FELONY DISENFRANCHISEMENT LAWS AND OTHER RELATED TOPICS, HOSTS AN ANNUAL CONFERENCE OF NATIONAL ADVOCATES, AND IT WORKS TO ADVOCATE FOR FULL VOTING RIGHTS FOR INDIVIDUALS IN JAIL, PRISON, AND THE COMMUNITY REGARDLESS OF CONVICTION STATUS.
  3. $2.2 million spent. EXTREME SENTENCING: THE ORGANIZATION PLAYS A LEADERSHIP ROLE IN SENTENCING REFORM ACTIVITIES: PUBLISHING RESEARCH, EDUCATING MEDIA, LAWMAKERS, AND THE PUBLIC, AND ADVOCATING FOR CHANGE TO ADDRESS THE SUBSTANTIAL INCREASE IN THE PRISON POPULATION OVER THE LAST 50 YEARS. THE ORGANIZATION HAS PRIORITIZED THE STUDY OF LIFE IMPRISONMENT IN THE UNITED STATES AND UNDERSTANDING ITS IMPACT ON PRISON POPULATION INCREASES, AGING BEHIND BARS, AND THE CONSEQUENCES OF LIFELONG IMPRISONMENT ON YOUNG PEOPLE AND EMERGING ADULTS. THE ORGANIZATION WORKS IN COALITION WITH OTHER ORGANIZATIONS TO PROMOTE ADDITIONAL OPPORTUNITIES FOR SENTENCE REDUCTION TO ADDRESS UNFAIRNESS IN THE SYSTEM.IN RESPONSE TO THE EVOLVING SECOND LOOK MOVEMENT, THE ORGANIZATION LAUNCHED THE SECOND LOOK NETWORK (THE NETWORK) IN MARCH 2023.
  4. $54,238 spent. POLICY REFORM ADVOCACY: THE ORGANIZATION ADVOCATES AT THE FEDERAL, STATE, AND LOCAL LEVEL FOR REDUCING THE USE OF INCARCERATION TO ADDRESS CRIME, DECREASING THE NUMBER OF PEOPLE IN PRISON IN FAVOR OF MORE COMMUNITY-BASED SOLUTIONS, REFORMING SENTENCING POLICIES THAT PRODUCE MASS INCARCERATION AND RACIAL, GENDER OR ECONOMIC INJUSTICE, EXPANDING AND RESTORING VOTING RIGHTS TO AMERICANS WITH CONVICTIONS, AND PROTECTING YOUTH FROM THE ADULT CRIMINAL LEGAL SYSTEM.
  5. $170,215 spent. RESEARCH AND PUBLIC EDUCATION: THE ORGANIZATION MONITORS THE CRIMINAL JUSTICE SYSTEM AND PRODUCES RESEARCH AND POLICY ANALYSES TO EDUCATE THE PUBLIC ABOUT THE IMPACT OF CRIMINAL JUSTICE LAWS, POLICIES, AND PRACTICES. FINDINGS ARE SHARED THROUGH HIGHLY VISIBLE PUBLIC EDUCATION CAMPAIGNS THAT INCLUDE EARNED MEDIA, WEBINARS, NEWSLETTERS, ACTION ALERTS, AND SOCIAL MEDIA. POLICY PRIORITIES INCLUDE EXTREME SENTENCING, VOTING RIGHTS, YOUTH JUSTICE, AND RACIAL AND ETHNIC DISPARITIES.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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 September 7, 2026.

  2. 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 September 30, 2026.

  3. 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 September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1987.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.