National Post Conviction Project

Nonprofit profile at a glance

EIN
831378025
IRS 990 coverage
2019–2019
Forms available
Form 990 2019, Form 990-N 2018
Location
Las Vegas, NV, USA
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitation Services for Offenders

Reported finances

Revenue
$336,402
Expenses
$329,319
Assets
$9,340
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • Randy Soderstrom (President)

Highest reported compensation

  • Randy Soderstrom (President): $75,560 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide post-conviction assistance to incarcerated persons including, but not limited to, military veterans, abused women, youth at risk, and all others in need of our services. These persons are incarcerated nationwide, in both the state and federal correctional systems.

What it reported doing in 2019

National Post Conviction Project has reviewed over 1,000 post-conviction cases nationally including state prisoners, federal inmates, immigration holds, juveniles and veterans convicted under the Uniform Code of Military Justice. Our successes include the release of a client serving an illegal life-sentence, an early release for a client serving in excess of 9-years beyond his sentence and successfully convincing several courts to consider potentially meritorious claims for several clients, on the merits, despite being otherwise procedurally barred. We are currently pursuing grant funding to provide specialized assistance to indigent clients, veterans and others who have potentially meritorious claims for post-conviction relief.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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 available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 80
  • Accountability: 84
  • Sustainability: 34
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.9%; rating input score 98
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.1%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 22.9%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 97.9% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 2 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $329K in reported program spending
  • Leadership: top reported pay $76K · 1 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.