The Decarceration Collective (EIN 814618345) - 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

2016

Legal Domicile

Phone

3128588330

Tax Period

2023-01-01 to 2023-12-31

The Decarceration Collective, founded in 2016, is a small nonprofit in the Crime & Legal sector that reported $641K in total revenue in fiscal year 2023. Revenue surged 49% from the prior year, signaling strong growth momentum. Expenses of $595K left a modest 7% surplus.

Mission

Legal services to indigent federal prisoners

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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 $359,624

Program Service Revenue $281,700

Investment Income $0

Other Revenue $0

TOTAL REVENUE $641,324

Expense Breakdown

Grants Paid $0

Salaries & Benefits $331,800

Fundraising Expenses $0

Program Expenses $556,039

Other Expenses $263,379

TOTAL EXPENSES $595,179

Year-over-Year Comparison

	2023	2022	Change
Revenue	$641,324	$430,243	+0.5%
Expenses	$595,179	$267,245	+1.2%
Net Income	$46,145	$162,998	-0.7%

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

N/A

Employees

N/A

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

$331,800

Total Directors

$331,800

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Miangel Cody	President	40.00	Officer Director	$331,300	$0	$331,300
Chanda Foucher	Secretary	5.00	Officer Director	$500	$0	$500
Michael Huft	Director	1.00	Director	$0	$0	$0
Sara Toering	Director	0.50	Director	$0	$0	$0
Brettjet Cody	Director	0.50	Director	$0	$0	$0
Autumn Dawkins	Treasurer	5.00	Officer	$0	$0	$0

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
2023	$641,324	$595,179	$244,631	$46,145
2022	$430,243	$267,245	$196,279	$162,998

The Decarceration Collective