Due Process Institute

Nonprofit profile at a glance

EIN
824145852
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2025586685
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy

Official website

Reported finances

Revenue
$976,924
Expenses
$766,100
Assets
$679,366
Liabilities
$225,662

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • SHANA-TARA O'TOOLE (PRESIDENT/CEO)
  • JASON PYE (VICE PRESIDENT)

Highest reported compensation

  • SHANA-TARA O'TOOLE (PRESIDENT/CEO): $180,250 total reported compensation
  • JASON PYE (VICE PRESIDENT): $178,872 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of due process institute is to honor, preserve, and restore due process rights in our criminal legal systems guaranteed in the united states constitution by advocating the primacy of these rights and values in a free society.

What it reported doing in 2024

Policy work - federal and state: due process institute's policy staff works alone and in harmony with many diverse coalitions on bipartisan criminal legal issues to address key issues of importance to the institute's mission, including supporting: sentencing reform; supervised release reform; criminal discovery reform; grand jury reform; prison reform; criminal and civil asset forfeiture reform; the constitutional right to adequate and informed counsel; the right to a fair trial; prosecutorial, judicial, and police accountability; increased pretrial procedural justice (including but not limited to issues such as plea bargaining); conspiracy law reform; parole and probation reform; forensic science integrity; mens rea reform; "second chance and "clean slate" initiatives; and a wide variety of fourth amendment guarantees. The policy staff also works to address the causes and harms of over-criminalization and over-incarceration, unwarranted expansions of government surveillance, and unnecessary, vague, or overreaching criminal laws. Due process institute pursues these policy objectives through a variety of means including analysis and scholarship, advocacy, lobbying, public education events, and amicus brief filings. Due process institute's seventh year of operations saw it once again serve as a major contributor to criminal justice reform.1. Federal advocacy in 2024, due process institute enjoyed successes in introducing and then advancing important pieces of bipartisan criminal reform legislation, despite the stifling political discord at the national level, including (but not limited to):--federal prison oversight act (h.r. 3019), passed by both the house of representatives and the senate, and signed into federal law--public defense funding passed in the further consolidated appropriations act (h.r. 2882), introduced and passed by both the house of representatives and the senate, and signed into law--second chance reauthorization act (h.r. 8028 / s. 4477), introduced in both the house of representatives and the senate and passed by the senate--clean slate act (s. 5266), introduced in the senate --fair act (s. 5512), introduced in the senate--second look act (h.r. 10223 / s. 5396), introduced in both the house of representatives and the senate--mens rea reform act (h.r. 10250), introduced in the house of representatives--weldon angelos presidential pardon expungements act (h.r. 10248), introduced in the house of representatives--to establish a federal public defender commission (h.r. 10379 / s. 5526), introduced in both the house of representatives and the senate--sexual abuse services in detention act (h.r. 9835), introduced in the house of representatives--criminal judicial administration act (s. 4837), introduced in the senate--article one act (h.r. 3988), passed by house judiciary committee--republic act (s. 4373), introduced in the senate and passed by senate judiciary committee--hope act (s. 4161), introduced in the senate--justice for incarcerated moms act (h.r. 3344 / s. 4060), introduced in both the house of representatives and the senate--solitary confinement reform act (s. 4121), introduced in the senate--count the cries to cut act (h.r. 8672), introduced in the house of representatives--right to trial act (h.r. 8856), introduced in the house of representatives--inspector general access act (s. 3813), introduced in the senate--justice for breonna taylor act (h.r. 7617 / s. 3900), introduced in both the house of representatives and the senate--safe act (s. 3961), introduced in the senate--bop release card id act (h.r. 6985 / s. 3993), introduced in both the house of representatives and the senate-- to amend title 18, united states code, to permit payments to be made to the law firms of court-appointed attorneys, and for other purposes (h.r. 5781), introduced in the house of representativesin addition to supporting the above, as well as continuing to advance priority bills introduced in the previous year, the organizat

Operating model

Revenue model
Donor-supported. 96% 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

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 79
  • Accountability: 78
  • Sustainability: 51
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.2%; rating input score 56
  • Program expense ratio: 71.4%; rating input score 71
  • Fundraising efficiency: $421.29 raised per $1 spent on fundraising; rating input score 95; 95th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 23rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.6%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 46.9%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: -6.5% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 56.2% of revenue deployed · 71.4% of spending went to programs
  • Governance: 9 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $547K in reported program spending
  • Leadership: top reported pay $180K · 12 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.