Sentencing Foundation Resource-Based Sentencing & Superv
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Reducing Mass Incarceration
- Income
- $7,789
- Spending
- $3,739
- Reserves
- 13 months of spending
- Largest source of income
- donations and private grants, 100%
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ 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 (1)
- The Sentencing Foundation TSF provides logistical and administrative support for the Resource Based Sentencing and Supervision RBSS initiativea comprehensive proactive system of accountability designed to reduce recidivism by connecting defendants in the criminal justice system with education employment housing and behavioral health resources.RBSS requires sentencing judges to identify the underlying causes of an offense order conditions that directly address those causes and establish measurable expectations for compliance with the defendant to fulfill those conditions. Judges then hold periodic status hearings to assess progress and ensure both the defendant and resource providers remain accountable. This approach aims to reduce recidivism improve public safety outcomes and promote long-term community stability through coordinated resource-based interventions.TSFs primary role is to facilitate the integration of the RBSS model into court operations by connecting sentencing judges to verified cost-free reentry and support services. The organization provides logistical coordination data management and technical assistance to judicial partners implementing RBSS principles. Currently six anchor judges across three states have received training and or implemented the RBSS framework in their courtrooms.During this year TSF expanded its core team to include leads for Reentry Resource Network Creation & Maintenance RNCM Data Support Judicial Outreach and administrative and IT functions. These team members have contributed to vetting service providers training interns managing judicial engagement and maintaining digital infrastructure. Recruitment is underway for a dedicated judicial trainer; in the interim the Board President provides pre-training and coaching to judicial partners.TSF actively gathers feedback through RBSS network meetings exit interviews with defendants and weekly internal reviews. These activities have enhanced data collection methods improved operational efficiency and strengthened organizational infrastructure.Although comprehensive outcome data are still being collected early evidence and testimonials indicate that RBSS offers a more effective humane alternative to traditional sentencing models that emphasize punishment over rehabilitation. Participants frequently report that RBSS helps them make meaningful life changes with several graduates now assisting TSF in outreach and resource development. One illustrative example occurred when a defendant sentenced under RBSS was confronted by police over an unrelated matter. When the individual began to resist the presiding judge calmly intervened addressing the person by name and asking if they trusted her. Upon affirming that trust the individual complied peacefully. This moment exemplifies how RBSS fosters mutual respect and builds trust between the judiciary and defendants an essential step toward rebuilding faith in the justice system. Through these efforts TSF continues to advance evidence-based sentencing reform and promote safer more equitable communities by addressing the root causes of criminal behavior rather than merely its symptoms.
Source: Form 990EZ for the year ending December 31, 2024, 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 December 2024.
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 March 2023.
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.
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.