LAST PRISONER PROJECT

EIN: 834502829 501(c)(3) Crime & Legal

DENVER, CO

Total Revenue
$2,975,136
Total Expenses
$3,042,077
Total Assets
$1,766,224
Net Assets
$1,736,557
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2019
Legal Domicile
CO
Principal Officer
SARAH GERSTEN
Phone
6039133579
Tax Period
2023-01-01 to 2023-12-31

LAST PRISONER PROJECT, founded in 2019, is a community nonprofit in the Crime & Legal sector that reported $3.0M in total revenue in fiscal year 2023. Revenue decreased 13% compared to the prior year.

Mission

THE LAST PRISONER PROJECT (LPP) IS A NATIONAL, NONPARTISAN NONPROFIT ORGANIZATION DEDICATED TO CANNABIS CRIMINAL JUSTICE REFORM. WE AIM TO END AMERICA'S POLICY OF CANNABIS CRIMINALIZATION, AS WELL AS TO REPAIR THE HARMS OF THIS DISCRIMINATORY AND COUNTERPRODUCTIVE CRUSADE. WE ACCOMPLISH THIS BY FOCUSING ON THREE CRITICAL CRIMINAL JUSTICE REFORM INITIATIVES: RELEASE, RECORD CLEARANCE, AND REENTRY SUPPORT. BEYOND RELEASE, RECORD CLEARANCE, AND REENTRY, WE ALSO WORK TO GET OUR INCARCERATED CONSTITUENTS ACCESS TO RESOURCES LIKE FOOD, HEALTHCARE, AND PHONE CALLS BY HELPING TO FUND THEIR COMMISSARY ACCOUNTS.

Program Service Accomplishments

Program 1
Expenses: $992,589 Revenue: $195

POLICY AND ADVOCACY:OUR POLICY TEAM WORKS WITH LOCAL, STATE, TRIBAL, AND FEDERAL POLICYMAKERS, PUBLIC OFFICIALS, AND COMMUNITY-BASED ORGANIZATIONS TO DEVELOP, ADVANCE, AND IMPLEMENT JUST, EQUITABLE...

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POLICY AND ADVOCACY:OUR POLICY TEAM WORKS WITH LOCAL, STATE, TRIBAL, AND FEDERAL POLICYMAKERS, PUBLIC OFFICIALS, AND COMMUNITY-BASED ORGANIZATIONS TO DEVELOP, ADVANCE, AND IMPLEMENT JUST, EQUITABLE, AND EFFECTIVE CANNABIS-RELATED POLICIES, PRACTICES, AND PROGRAMS. WE DO THIS BY PROVIDING NONPARTISAN, EVIDENCE-BASED TECHNICAL ASSISTANCE TO JURISDICTIONS WORKING TO ADVANCE CANNABIS LAWS THAT PROVIDE RETROACTIVE RELIEF.

Program 2
Expenses: $869,103

REENTRY AND SUPPORT:OUR REENTRY RESOURCES FOCUS ON ENSURING THAT OUR CONSTITUENTS HAVE THE TOOLS AND SUPPORT THEY NEED WHEN COMING HOME FROM INCARCERATION. THIS INCLUDES FINANCIAL SUPPORT FOR...

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REENTRY AND SUPPORT:OUR REENTRY RESOURCES FOCUS ON ENSURING THAT OUR CONSTITUENTS HAVE THE TOOLS AND SUPPORT THEY NEED WHEN COMING HOME FROM INCARCERATION. THIS INCLUDES FINANCIAL SUPPORT FOR HOUSING, TRANSPORTATION, MEDICAL NEEDS, EMPLOYABILITY SKILLS AND TRAINING, AND FINANCIAL WELLNESS COUNSELING. TO THAT END, EVERY YEAR, LPP DISPERSES DIRECT MICROGRANTS TO SYSTEM-IMPACTED CONSTITUENTS. FURTHERMORE, OUR FAMILY SUPPORT FUND ALLOCATES A PORTION OF LPP'S FUNDING DIRECTLY TO THE CHILDREN OF OUR CONSTITUENTS TO HELP THEM ACCESS EDUCATIONAL RESOURCES WHILE THEIR PARENT IS INCARCERATED.OUR ADVOCACY CAMPAIGNS USE THE FACES AND STORIES OF INDIVIDUALS NEGATIVELY IMPACTED BY CANNABIS PROHIBITION AND OTHER MISGUIDED DRUG POLICIES TO HELP TO CHANGE THE NARRATIVE ABOUT THESE ISSUES. WE ALSO PRODUCE REPORTS, COMMENTARY, AND SHAREABLE CONTENT THAT EXPLORE THE SORDID HISTORY BEHIND-AND DEVASTATING IMPACT OF-OUR DRUG NATION'S "WAR ON DRUGS." THIS RESEARCH IS OFTEN LEVERAGED TO ASSIST ADVOCATES, ACADEMICS, AND POLICYMAKERS AS THEY WORK TO END THE CRIMINALIZATION OF CANNABIS AND EFFECTUATE OTHER DRUG POLICY REFORMS.

Program 3
Expenses: $649,846

LEGAL:THE LPP TEAM FIGHTS TO SECURE THE "FULL FREEDOM" OF EVERY LAST PERSON IN PRISON FOR UNJUST CANNABIS LAWS. THE FIRST STEP IS ENSURING THE RELEASE OF THOSE STILL INCARCERATED FOR NONVIOLENT...

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LEGAL:THE LPP TEAM FIGHTS TO SECURE THE "FULL FREEDOM" OF EVERY LAST PERSON IN PRISON FOR UNJUST CANNABIS LAWS. THE FIRST STEP IS ENSURING THE RELEASE OF THOSE STILL INCARCERATED FOR NONVIOLENT, CANNABIS-RELATED OFFENSES. WE ACCOMPLISH THIS THROUGH OUR PRO BONO LEGAL SERVICES, WHERE WE WORK TO SECURE FREEDOM FOR OUR CONSTITUENTS THROUGH EXECUTIVE CLEMENCY PETITIONS, COMPASSIONATE RELEASE MOTIONS, AND OTHER RELEVANT LEGAL MECHANISMS. OUR LEGAL ARM ALSO IDENTIFIES AND PURSUES STRATEGIC LEGAL ACTIONS (AMICUS BRIEFS, CLASS ACTION SUITS, INDIVIDUAL CLAIMS, ETC.) THAT SUPPORT OUR EFFORTS TO EFFECTUATE DRUG POLICY AND CRIMINAL JUSTICE-RELATED REFORMS.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,974,496
Program Service Revenue $0
Investment Income $445
Other Revenue $195
TOTAL REVENUE $2,975,136

Expense Breakdown

Grants Paid $517,251
Salaries & Benefits $1,638,882
Fundraising Expenses $279,174
Program Expenses $2,511,538
Other Expenses $884,869
TOTAL EXPENSES $3,042,077

Year-over-Year Comparison

2023 2022 Change
Revenue $2,975,136 $3,436,225 -0.1%
Expenses $3,042,077 $4,194,709 -0.3%
Net Income $-66,941 $-758,484 -0.9%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
4
Independent Members
3
Employees
17
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
3
$262,130
Total Directors
4
$99,396
Key Employees
0
$0
Highest Compensated
1
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DEAN RAISE TREASURER 2.00
Officer Director
$0 $0 $0
STEPHANIE SHEPARD BOARD CHAIR 40.00
Officer Director
$93,417 $5,979 $99,396
TAHIRA REHMATULLAH DIRECTOR 2.00
Director
$0 $0 $0
MUTULU OLUGBALA DIRECTOR 2.00
Director
$0 $0 $0
SARAH GERSTEN SECRETARY/EXECUTIVE DIRECTOR 40.00
Officer
$156,000 $6,734 $162,734
MARY BAILEY MANAGING DIRECTOR 40.00
Highest
$119,600 $5,343 $124,943
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 $2,975,136 $3,042,077 $1,766,224 $-66,941
2022 $3,436,225 $4,194,709 $1,847,521 $-758,484
2021 $3,608,667 $2,675,019 $2,678,733 $933,648
2020 $2,280,057 $738,359 $1,701,303 $1,541,698
2019 $241,174 $208,114 $33,342 $33,060
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