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Nonprofit · EIN 86-3401300

IDAHO JUSTICE PROJECT INC

Also known as ERICA LYNN MARSHALL SOLE MBR

Tax-exempt · BOISE, ID 83702

Financials

$36K$187K2023
Revenue Expenses · by fiscal year end
Financials of IDAHO JUSTICE PROJECT INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2023990-EZ$35,960$186,883-$150,923$2,692$0$2,692
Financial details: 990-EZ for the year ended December 31, 2023

Revenue

Contributions, gifts and grants
$35,960

Expenses

Compensation of officers, directors and key employees
$59,500
Salaries, compensation and benefits (total)
$93,480
Professional fees and payments to contractors
$37,511
Printing, publications and postage
$1,164
Other expenses
$54,728
Program services (functional)
$165,461

Balance sheet and other

Total assets, start of year
$153,615
Total assets, end of year
$2,692
Total liabilities, end of year
$0
Net assets, end of year
$2,692
Cash, savings and investments
$2,692
Gross receipts
$35,960

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-EZ for the year ended December 31, 2023, highest compensation first.

NameTitleHours / weekCompensation
Erica MarshallPresident & Executive Director25$59,500
Mark RenickSecretary0.5$0
Jessica HazardTreasurer (Left Mid-Year)0.5$0
Paul RigginsTreasurer0.5$0
Kathy GriesmyerDirector0.5$0
Lana GraybealDirector0.5$0
Mikela FrenchDirector0.5$0
Sarah ManwhirterDirector (From Mid-Year)0.5$0

Address and contacts

Address (IRS master file)
408 S 8TH ST, BOISE, ID 83702-7105
Mailing address (990-N for 2025)
408 South 8th Street, Boise ID 83702
Principal officer (990-N for 2025)
Kendal Shaber, 3141 S Temperance Way, Boise ID 83706
Signed the 990-EZ
Erica Marshall, President & Executive Director
Phone
(208) 917-1618
Return prepared by
Eide Bailly LLP

Mission

To improve Idaho's justice system through public education, collaboration, and advocacy with the goal of reducing the size of the carceral system, reinvesting resources into the community to prevent crime, and restoring those currently involved in the criminal justice system, thus providing relief to the underprivileged, lessening the burdens of government, reducing inequality, and ensuring safe and healthy communities across the state.

990-EZ for the year ended December 31, 2023

Program accomplishments

  • Public Education: Idaho Justice Project had four main projects in 2023 including its projects focused on (1) juvenile fees, (2) women's incarceration in Idaho, and (3) drug crime sentences and the need for community-based treatment. Idaho Justice Project produced written materials, reports, blog posts, website content, social media content, and videos about the impact the criminal justice system has on Idahoans across the state, its costs, and changes that could be implemented to make the system more effective and to ultimately help create safer communities. In 2023, Idaho Justice Project continued its work on the three above-mentioned projects that it began working on in FY2022.First, Idaho Justice Project worked to educate the public and justice system stakeholders about the assessment and collection of juvenile fees in Idaho. Idaho Justice Project created a Juvenile Fees Coalition comprised of nonprofit organizations across the state, individuals impacted by juvenile fees, and attorneys committed to educating the public about the impact that juvenile fees have on youth and families, the impact that this outstanding court debt can have on youth as they age out of the juvenile justice system, and proposing alternatives to fund the courts that do not require children to pay fines and fees. Idaho Justice Project produced written materials, reports, one-pagers, and social media content about the impact of juvenile fees. Idaho Justice Project presented to numerous community and civic organizations, school groups, and at local and national conferences about juvenile fees in Idaho. Idaho Justice Project worked with a nationally-recognized film producer to publish a film, Kids Like Me, following the story of one Idaho youth who was assessed hundreds of dollars in fees through his involvement in the juvenile justice system and who lacked the ability to pay this court debt. Second, Idaho Justice Project researched and produced educational materials, social media content, and a website, casebycaseID.com, to educate the public about Idaho's drug laws and changes that would increase mental health and treatment options in the community and reduce the number of people in prison for substance use disorder and drug offenses in Idaho. Idaho Justice Project produced multiple videos on the impact of current drug laws on individuals and families in the state. Idaho Justice Project hosted and spoke at community meetings, spoke at reentry and recovery organization roundtables, and produced written material and public comments related to Idaho's use of Opioid Settlement Funds. Third, Idaho Justice Project continued to work on a report about the drivers of women's incarceration in Idaho. Idaho Justice Project obtained and analyzed data related to women in state prison in Idaho in order to breakdown demographic and charge data and better understand what is causing Idaho to have the highest incarceration rate for women in the nation. Idaho Justice Project produced written materials and social media content about women's incarceration, spoke to numerous community organizations and civic groups, and presented at conferences about this issue. Idaho Justice Project was awarded the Scoggin Impact Award in 2022 for its work related to addressing Idaho's status as the lead incarcerator of women and it continued to build upon this work in 2023. Fourth, Idaho Justice Project researched and produced written materials about the status of holistic defense in Idaho in order to explore a project to expand criminal defendants' access to social workers in rural counties in Idaho. Holistic defense models pairing defense attorneys with social workers for the benefit of clients have successfully helped individuals going through the criminal justice process find stability, housing, community-based recovery treatment, mental health treatment, and other services as needed in order to address many underlying drivers of system-involvement.
    Expenses $66,185
  • Community Engagement: Idaho Justice Project assembled people impacted by the criminal justice system and those interested in improving the system in order to share their stories. Many people who have been involved in the criminal legal system often don't believe they have the ability to change it. As people who have been in prison or on probation or parole, these individuals often understand through first-hand experiences the factors and support systems that would have better enabled them to succeed or avoid incarceration in the first place. Through recurring meetings and creating a sense of community, Idaho Justice Project mobilized individuals who have been in the system to tell their story and use their experience for positive change for the women's incarceration, juvenile fees, and drug law projects. First, Idaho Justice Project hosted approximately six Juvenile Fees Coalition meetings comprised of nonprofit organizations across the state, individuals impacted by juvenile fees, high school and college students, and attorneys committed to educating the public about the impact that juvenile fees have on youth and families, and proposing alternatives to fund the courts that do not require children to pay fines and fees. Second, Idaho Justice Project hosted approximately ten community meetings for individuals and families impacted by Idaho's drug laws. These community meetings included meetings about effective ways to tell your own story, community meetings geared toward relationship building and fostering a sense of community, and community meetings focused on educating the group members about Idaho drug laws and recommendations for changes to increase the ability of individuals to receive mental health and substance use disorder treatment in the community. Idaho Justice Project hosted one community meeting related to assisting individuals and families in filing their own public comments with recommendations on how Idaho should prioritize spending of the Opioid Settlement Fund. Third, Idaho Justice Project met with individuals and hosted community meetings to invite attendees to join the Idaho Justice Project Women's Incarceration Task Force, a committee of women from across the state committed to ending Idaho's status as the lead incarcerator of women. Fourth, Idaho Justice Project hosted a virtual meeting for defense attorneys seeking information on how Idaho could expand holistic defense in the state. Fifth, Idaho Justice Project hosted an educational and informative community meeting following the Idaho legislature's passage of the Clean Slate Act, a bill that allows individuals with nonviolent misdemeanors and felony possession convictions to petition the court to have those records sealed from public view after going five years with no new crime. This new law has the potential to impact thousands of Idahoans to allow them to obtain safer more affordable housing, well-paying jobs, and to pursue educational opportunities that may have been foreclosed in the past due to an old prior conviction.
    Expenses $49,638
  • Collaboration: Idaho Justice Project met with and established relationships with stakeholders from all aspects of the criminal legal system. Idaho Justice Project engaged with and partnered with concerned citizens, other nonprofit organizations, reentry providers, members of law enforcement, public defenders, elected leaders, agency leaders, and others in order to create positive change in Idaho that will provide relief to the underprivileged, lessen the burdens of government, reduce inequality, and ensure safe and healthy communities across the state. Idaho Justice Project lead or participated in statewide coalitions and/or meetings with other nonprofit partners in order to advance organizational and project goals. Idaho Justice Project is a member of many criminal justice organizations, coalitions, and groups working in the criminal justice sector. Specifically, in 2023, Idaho Justice Project participated in the Recovery Advocacy Group, the Women's Reentry Brown Bag Group, the Juvenile Fees Coalition, the Women's Incarceration Task Force, Idaho Association of Criminal Defense Lawyers Legislative Committee, and Idaho Academy of Leadership for Lawyers, to name a few.
    Expenses $33,092
  • Advocacy: Idaho Justice Project advocated for changes in criminal justice policy and changes to Idaho law as necessary to accomplish its mission of reducing the size of the criminal justice system and allocating more resources to community-based treatment. Idaho Justice Project engaged primarily in public education related to criminal justice policy issues in Idaho. The organization advocated for the passage of the Clean Slate Act and against a bill that would have imposed harsher sentences and penalties for drug crimes. Through its publications and policy research, the organization advocated generally for new policies eliminating the assessment and collection of fees against children involved in the juvenile justice system and policies that would reduce the number of women in prison in Idaho. Idaho Justice Project also conducted trainings to educate individuals and families about how to successfully communicate the need for new policies to lawmakers and justice system officials.
    Expenses $16,546

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
86-3401300
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
2022
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Kendal Shaber
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Erica Marshall
December 31, 2024≤ $50,000 receipts––e-Postcard
990-EZDecember 2023$35,960$186,883$2,692XML
990December 2022$248,942$132,700$153,615IRS
990-EZDecember 2021–––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 86-3401300).

Questions about IDAHO JUSTICE PROJECT INC

What is the EIN of IDAHO JUSTICE PROJECT INC?
The employer identification number (EIN) of IDAHO JUSTICE PROJECT INC is 86-3401300.
Is IDAHO JUSTICE PROJECT INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
Are donations to IDAHO JUSTICE PROJECT INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does IDAHO JUSTICE PROJECT INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of IDAHO JUSTICE PROJECT INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did IDAHO JUSTICE PROJECT INC last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of IDAHO JUSTICE PROJECT INC?
The 990-N for 2025 names Kendal Shaber.
Who are the officers and directors of IDAHO JUSTICE PROJECT INC?
The 990-EZ for the year ended December 31, 2023 lists 8 people; 1 received compensation from the organization, the highest $59,500 (Erica Marshall, President & Executive Director).
How much revenue does IDAHO JUSTICE PROJECT INC have?
On its 990-EZ for the year ended December 31, 2023 it reported revenue of $35,960, expenses of $186,883 and total assets of $2,692 at year end.

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