Nonprofit · EIN 83-4502829
LAST PRISONER PROJECT
Tax-exempt · DENVER, CO 80202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $2,266,193 | $2,738,267 | -$472,074 | $1,273,448 | $8,965 | $1,264,483 |
| December 31, 2023 | 990 | $2,975,136 | $3,042,077 | -$66,941 | $1,766,224 | $29,667 | $1,736,557 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,105,281
- Program service revenue
- $0
- Investment income
- $29,406
- Net income from fundraising events
- $127,106
- Other revenue
- $131,506
Expenses
- Grants and similar amounts paid
- $643,213
- Compensation of officers, directors and key employees
- $289,786
- Other salaries and wages
- $869,076
- Salaries, compensation and benefits (total)
- $1,383,474
- Professional fundraising fees
- $0
- Legal fees
- $142,476
- Accounting fees
- $92,272
- Travel
- $74,216
- Program services (functional)
- $2,270,151
- Management and general (functional)
- $192,916
- Fundraising (functional)
- $275,200
Balance sheet and other
- Total assets, start of year
- $1,766,224
- Total assets, end of year
- $1,273,448
- Total liabilities, end of year
- $8,965
- Net assets, end of year
- $1,264,483
- Net assets without donor restrictions
- $1,240,483
- Net assets with donor restrictions
- $24,000
- Gross receipts
- $2,392,756
- Employees
- 13
- Volunteers
- 4
- Year formed
- 2019
- State of legal domicile
- CO
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARAH GERSTEN | EXECUTIVE DIRECT Officer | 40 | $186,012 |
| MARY BAILEY | MANAGING DIRECTOR Highest-paid employee | 40 | $119,555 |
| DEAN RAISE | TREASURER Trustee or director, Officer | 1 | $0 |
| STEPHANIE SHEPARD | BOARD CHAIR Trustee or director, Officer | 40 | $0 |
| TAHIRA REHMATULLAH | DIRECTOR Trustee or director | 1 | $0 |
| MUTULU OLUGBALA | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SARAH GERSTEN | SECRETARY/EXECUTIVE DIRECTOR Officer | 40 | $156,000 | $6,734 |
| MARY BAILEY | MANAGING DIRECTOR Highest-paid employee | 40 | $119,600 | $5,343 |
| STEPHANIE SHEPARD | BOARD CHAIR Trustee or director, Officer | 40 | $93,417 | $5,979 |
| DEAN RAISE | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| TAHIRA REHMATULLAH | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MUTULU OLUGBALA | DIRECTOR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1312 17TH ST SUITE 640, DENVER, CO 80202-1508
- In care of
- % SARAH GERSTEN
- Principal officer (990 for 2024)
- SARAH GERSTEN, 1312 17TH ST SUITE 640, DENVER, CO 80202
- Signed the 990
- SARAH GERSTEN, EXECUTIVE DIRECTOR
- Phone
- (603) 913-3579
- Website
- WWW.LASTPRISONERPROJECT.ORG
- Return prepared by
- PBMARES LLP
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 accomplishments
- 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.Expenses $999,854 · revenue $4,400
- 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.Expenses $792,191 · grants $643,213
- 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.Expenses $478,106
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 83-4502829
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I43)
- Assets (IRS master file)
- $1,273,448
- Income (IRS master file)
- $2,392,756
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $2,266,193 | $2,738,267 | $1,273,448 | XML |
| 990 | December 2023 | $2,975,136 | $3,042,077 | $1,766,224 | XML |
| 990 | December 2022 | $3,436,225 | $4,194,709 | $1,847,521 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 83-4502829).
Questions about LAST PRISONER PROJECT
- What is the EIN of LAST PRISONER PROJECT?
- The employer identification number (EIN) of LAST PRISONER PROJECT is 83-4502829.
- Is LAST PRISONER PROJECT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to LAST PRISONER PROJECT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAST PRISONER PROJECT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LAST PRISONER PROJECT due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAST PRISONER PROJECT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LAST PRISONER PROJECT?
- The 990 for the year ended December 31, 2024 names SARAH GERSTEN.
- Who are the officers and directors of LAST PRISONER PROJECT?
- The 990 for the year ended December 31, 2024 lists 6 people; 2 received compensation from the organization, the highest $186,012 (SARAH GERSTEN, EXECUTIVE DIRECT).
- How much revenue does LAST PRISONER PROJECT have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $2,266,193, expenses of $2,738,267 and total assets of $1,273,448 at year end.
Other nonprofits in DENVER
- COMMUNITY FIRM EIN 84-4867019 · last filed 990 for 2024
- COLORADO LEGAL SERVICES EIN 84-0402702 · last filed 990 for 2025
- EMPOWERMENT PROGRAM INC EIN 74-2377531 · last filed 990 for 2025
- COLORADO CENTER ON LAW AND POLICY EIN 84-1264154 · last filed 990 for 2024
- ALLIANCE FOR HIGHER EDUCATION IN PRISON EIN 92-3435116 · last filed 990 for 2025
- COLORADO POVERTY LAW PROJECT EIN 47-1066158 · last filed 990 for 2025
- ROSE ANDOM CENTER EIN 90-0990929 · last filed 990 for 2025
- LEGAL AID FOUNDATION OF COLORADO EIN 74-2182277 · last filed 990 for 2025
All nonprofits in DENVER · Colorado · Crime and legal-related