THE SENTENCING PROJECT (EIN 521472546) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1986

Legal Domicile

Principal Officer

KARA GOTSCH

Phone

2026280871

Tax Period

2023-01-01 to 2023-12-31

THE SENTENCING PROJECT, founded in 1986, is a community nonprofit that reported $4.1M in total revenue in fiscal year 2023. Revenue decreased 15% compared to the prior year. Expenses of $5.5M exceeded revenue, resulting in a 33% operating deficit.

Mission

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

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $3,955,725

Program Service Revenue $29,269

Investment Income $162,937

Other Revenue $1,129

TOTAL REVENUE $4,149,060

Expense Breakdown

Grants Paid $279,000

Salaries & Benefits $2,562,908

Fundraising Expenses $748,684

Program Expenses $3,994,265

Other Expenses $2,578,595

TOTAL EXPENSES $5,505,348

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,149,060	$4,900,239	-0.2%
Expenses	$5,505,348	$3,722,016	+0.5%
Net Income	$-1,356,288	$1,178,223	-2.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$388,036

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HENDERSON HILL	PRESIDENT	0.70	Officer Director	$0	$0	$0
SANTHA SONENBERG	VICE-PRESIDENT	0.70	Officer Director	$0	$0	$0
MARK MACDOUGALL	TREASURER	0.70	Officer Director	$0	$0	$0
ASHLEY MCSWAIN	SECRETARY	0.70	Officer Director	$0	$0	$0
MARC M HOWARD	DIRECTOR	0.70	Director	$0	$0	$0
ANGELA J DAVIS	DIRECTOR	0.70	Director	$0	$0	$0
CYNTHIA JONES	DIRECTOR	0.70	Director	$0	$0	$0
MARC MAUER	DIRECTOR	0.70	Director	$0	$0	$0
EBONY UNDERWOOD	DIRECTOR	0.70	Director	$0	$0	$0
JASON HERNANDEZ	DIRECTOR	0.70	Director	$0	$0	$0
MICHAEL BLAKE	DIRECTOR, SERVED 1/23-9/23	0.70	Director	$0	$0	$0
AMY FETTIG	EXECUTIVE DIRECTOR 01/01/23-06/30/23	40.00	Officer	$174,708	$15,547	$190,255
KARA GOTSCH	INTERIM EXECUTIVE DIRECTOR	40.00	Officer	$167,759	$30,022	$197,781
HEATHER KOSLOV	DEVELOPMENT DIRECTOR	40.00	Highest	$132,034	$10,723	$142,757
ASHLEY NELLIS	CO-DIRECTOR OF RESEARCH	40.00	Highest	$130,832	$20,325	$151,157
NAZGOL GHANDNOOSH	CO-DIRECTOR OF RESEARCH	40.00	Highest	$119,578	$11,001	$130,579
NICOLE PORTER	DIRECTOR OF ADVOCACY	40.00	Highest	$130,363	$20,835	$151,198
JOSH ROVNER	DIRECTOR OF YOUTH JUSTICE	40.00	Highest	$115,330	$21,072	$136,402

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$4,149,060	$5,505,348	$7,274,373	$-1,356,288
2022	$4,900,239	$3,722,016	$8,351,605	$1,178,223
2022	$4,900,239	$3,722,016	$8,351,605	$1,178,223
2021	$5,349,405	$2,839,890	$7,429,407	$2,509,515
2020	$3,649,437	$1,804,673	$4,991,388	$1,844,764
2019	$1,573,832	$1,555,285	$3,041,790	$18,547
2018	$1,778,128	$1,433,500	$2,993,281	$344,628

THE SENTENCING PROJECT