Clause 40 Foundation
Nonprofit profile at a glance
- EIN
- 824127219
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990 2023, Form 990-EZ 2024
- Location
- Washington, DC, USA
- Phone
- 2025586680
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Administration of Justice, Courts
Reported finances
- Revenue
- $67,311
- Expenses
- $69,769
- Assets
- $26,026
- Liabilities
- $153,773
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- SHANA-TARA O'TOOLE (PRESIDENT AND CEO)
People named in this filing
- SHANA-TARA O'TOOLE (PRESIDENT AND CEO)
- ROSS GARBER (CHAIR)
- KAREN BLACKISTONE (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Clause 40 foundation is a nonpartisan organization whose mission is to honor, preserve, and promote the due process rights guaranteed in the u.s. Constitution through public education, events, research, litigation, and more. In the american criminal legal system, these constitutional principles encompass a number of specific issues including: the right to have notice of the nation's criminal laws; the right to present evidence; the freedom from unreasonable searches and seizures; the right to a fair and impartial grand jury; the right to a meaningful opportunity to be heard by an unbiased tribunal in a timely manner; and the right to be represented by counsel. Clause 40 foundation honors, preserves, and promotes these core constitutional american values through its own educational and charitable activities, as well as through collaboration on projects with other nonprofits, academic institutions, and individuals.
What it reported doing in 2024
Policy work: through creating and funding the creation of reports, white papers, legal backgrounders, longer research publications, blogs, guides, treatises, case studies, op-eds, social and traditional media and communications, and e-alerts, clause 40 foundation creates and supports original nonpartisan analysis, study, research, and writing to provide data and education to the public pertaining to due process-related criminal law issues in order to promote these valuable constitutional rights. Policy areas in which clause 40 foundation focused in 2024 include: increasing prosecutorial accountability; preservation and restoration of criminal law procedural due process rights; curtailing warrantless surveillance; enhancing public safety; and supporting reentry of formerly incarcerated persons and providing them with "second chances." clause 40 foundation also maintains a legal externship program in order to encourage the development of new legal scholars and litigators in this space, although the program did not host anyone in 2024 due to a lack of supervisory staff.
Operating model
- Revenue model
- Donor-supported. 95% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 28
- Transparency & Controls: 100
- Sustainability: 32
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 28.2%; rating input score 28
- Program expense ratio: 27.3%; rating input score 27
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -3.7%; rating input score 38; 38th percentile among comparable filings
- Total-asset coverage ratio: 0.37; rating input score 24; 24th percentile among comparable filings
- Liabilities to assets ratio: 5.91; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -44.3% per year; rating input score 0; 7th percentile among comparable filings
- Asset growth: -50.8% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 28.2% of revenue deployed · 27.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 4 filed program accomplishments · $19K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 4 filed schedules
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 28/100.
- High — Financial Efficiency: Program expense ratio scored 27/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 38/100.
- High — Sustainability: Total-asset coverage ratio scored 24/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.