Prison University Project Inc

Prison University Project Inc shows strong program focus with no officer compensation, but recent expenses exceed revenue.

EIN: 205606926 · San Rafael, CA · NTEE: B99 · Updated: 2026-03-28

$4.4MRevenue
$3.3MAssets
90/100Mission Score (Excellent)
B99
Prison University Project Inc Financial Summary
MetricValue
Total Revenue$4.4M
Total Expenses$4.4M
Program Spending85%
Net Assets$2.5M
Transparency Score90/100

Is Prison University Project Inc Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
2 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Prison University Project Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Prison University Project Inc

Prison University Project Inc (EIN: 205606926) is a nonprofit organization based in San Rafael, CA, classified under NTEE code B99. The organization reported total revenue of $4.4M and total assets of $3.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Prison University Project Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

20Years Operating
Mid-SizeSize Classification
14Years of Filings
MixedRevenue Trajectory

Prison University Project Inc is a mid-size nonprofit that has been operating for 20 years, with 14 years of IRS 990 filings on record (2010–2023). Revenue has grown at a compound annual rate of 14.8%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$3.1M
Total Expenses$4.4M
Surplus / Deficit$-1,294,049
Total Assets$3.2M
Total Liabilities$655K
Net Assets$2.5M
Operating Margin-41.1%
Debt-to-Asset Ratio20.5%
Months of Reserves8.6 months

Financial Health Grade: B

In 2023, Prison University Project Inc reported a deficit of $1.3M with expenses exceeding revenue, holds 8.6 months of operating reserves (strong position), has a debt-to-asset ratio of 20.5% (moderate leverage).

Financial Trends

Over 14 years of filings (2010–2023), Prison University Project Inc's revenue has grown at a compound annual growth rate (CAGR) of 14.8%.

YearRevenue ChangeExpense ChangeAsset Change
2023+12.0%-10.7%-22.4%
2022-64.2%-29.6%-35.0%
2021+28.8%+73.3%+9.2%
2020+57.8%+65.1%+74.2%
2019+46.3%+58.1%+75.7%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2006

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

Prison University Project Inc (PUP) demonstrates a commitment to its mission of providing higher education to incarcerated individuals, as evidenced by its consistent program spending. While the organization has experienced fluctuations in revenue and expenses over the past few years, including a significant revenue spike in 2021 followed by a decline, its asset base has generally grown, indicating some financial stability. The most recent filing (202312) shows expenses exceeding revenue by over $1.2 million, which, if sustained, could pose a challenge to long-term financial health. However, the organization's consistent reporting of 0% officer compensation across all available filings is a strong indicator of financial transparency and a focus on mission over executive enrichment. The organization's NTEE code B99, which is 'All Other Education Programs,' suggests a broad educational focus, aligning with its mission.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Prison University Project Inc with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

  • admin: 10%
  • programs: 85%
  • fundraising: 5%

According to IRS 990 filings, Prison University Project Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$3.1MTotal Revenue
$4.4MTotal Expenses
$3.2MTotal Assets
$655KTotal Liabilities
$2.5MNet Assets
  • The organization reported a deficit of $1.3M, with expenses exceeding revenue.
  • Debt-to-asset ratio: 20.5%.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that no officers received compensation from the organization. This is a highly positive sign for a nonprofit of its size, demonstrating a strong commitment to directing resources towards its mission rather than executive salaries.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Prison University Project Inc's IRS 990 filings:

  • Expenses exceeded revenue by over $1.2 million in the 202312 period, which is not sustainable long-term if it becomes a consistent trend.
  • Significant fluctuations in revenue and expenses over the past few years could indicate unpredictable funding or operational challenges.

Strengths

The following positive indicators were identified for Prison University Project Inc:

  • Consistent 0% officer compensation across all 14 filings demonstrates exceptional financial transparency and mission focus.
  • Strong asset base of $3,309,087 (latest available) provides a buffer for operations.
  • Clear and consistent mission focus on education for incarcerated individuals.
  • History of growth in revenue and assets over the long term, despite recent fluctuations.

Frequently Asked Questions about Prison University Project Inc

Is Prison University Project Inc a legitimate charity?

Prison University Project Inc (EIN: 205606926) is a registered tax-exempt nonprofit based in California. Our AI analysis gives it a Mission Score of 90/100. It has 14 years of IRS 990 filings on record. Total revenue: $4.4M. 2 red flags identified. 4 strengths noted. Financial health grade: B.

How does Prison University Project Inc spend its money?

Prison University Project Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.

Are donations to Prison University Project Inc tax-deductible?

Prison University Project Inc is registered as a tax-exempt nonprofit (EIN: 205606926). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What percentage of Prison University Project Inc's spending goes to programs?

Prison University Project Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Prison University Project Inc compare to similar nonprofits?

With a transparency score of 90/100 (Excellent), Prison University Project Inc is above average for NTEE category B99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Prison University Project Inc located?

Prison University Project Inc is headquartered in San Rafael, California and files with the IRS under EIN 205606926. It is classified under NTEE code B99.

How many years of IRS 990 filings does Prison University Project Inc have?

Prison University Project Inc has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $4.4M in total revenue.

Is Prison University Project Inc a good charity?

Based on the available data, Prison University Project Inc appears to be a good charity. It demonstrates a strong commitment to its mission with 0% officer compensation and a high likely percentage of program spending. However, potential donors should monitor the recent trend of expenses exceeding revenue.

What caused the significant revenue increase in 2021 and subsequent decline?

The IRS 990 data alone does not specify the exact cause. The revenue jumped from $6.1 million in 2020 to $7.8 million in 2021, then dropped to $2.8 million in 2022 and $3.1 million in 2023. This could be due to a large one-time grant, a successful fundraising campaign, or a change in funding streams. Further investigation into their annual reports or financial statements would be needed.

How does the organization manage its liabilities?

Liabilities have fluctuated, reaching a high of $654,653 in 202312. While this is a notable increase from previous years, the organization's assets of $3,196,457 in the same period still comfortably cover its liabilities, indicating a healthy balance sheet.

Filing History

IRS 990 filing history for Prison University Project Inc showing financial trends over 14 years of public records:

Over 14 years of IRS 990 filings (2010–2023), Prison University Project Inc's revenue has grown by 498.5%, moving from $526K to $3.1M. Total assets increased by 1234.6% over the same period, from $240K to $3.2M. Total functional expenses rose by 996.5%, from $405K to $4.4M. In its most recent filing year (2023), Prison University Project Inc reported a deficit of $1.3M, with expenses exceeding revenue. The organization holds $655K in liabilities against $3.2M in assets (debt-to-asset ratio: 20.5%), resulting in net assets of $2.5M.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $3.1M $4.4M $3.2M $655K
2022 $2.8M $5.0M $4.1M $286K View 990
2021 $7.9M $7.1M $6.3M $333K View 990
2020 $6.1M $4.1M $5.8M $588K View 990
2019 $3.9M $2.5M $3.3M $139K View 990
2018 $2.6M $1.6M $1.9M $100K View 990
2017 $1.4M $1.2M $783K $69K View 990
2016 $1.5M $1.5M $536K $60K View 990
2015 $1.0M $1.3M $720K $250K View 990
2014 $1.1M $1.0M $822K $97K View 990
2013 $1.4M $959K $654K $39K View 990
2012 $901K $798K $230K $34K View 990
2011 $524K $652K $146K $54K View 990
2010 $526K $405K $240K $19K View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $3.1M, expenses of $4.4M, and assets of $3.2M (revenue +12.0% year-over-year).
  • 2022: Revenue of $2.8M, expenses of $5.0M, and assets of $4.1M (revenue -64.2% year-over-year).
  • 2021: Revenue of $7.9M, expenses of $7.1M, and assets of $6.3M (revenue +28.8% year-over-year).
  • 2020: Revenue of $6.1M, expenses of $4.1M, and assets of $5.8M (revenue +57.8% year-over-year).
  • 2019: Revenue of $3.9M, expenses of $2.5M, and assets of $3.3M (revenue +46.3% year-over-year).
  • 2018: Revenue of $2.6M, expenses of $1.6M, and assets of $1.9M (revenue +85.4% year-over-year).
  • 2017: Revenue of $1.4M, expenses of $1.2M, and assets of $783K (revenue -3.2% year-over-year).
  • 2016: Revenue of $1.5M, expenses of $1.5M, and assets of $536K (revenue +41.1% year-over-year).
  • 2015: Revenue of $1.0M, expenses of $1.3M, and assets of $720K (revenue -8.7% year-over-year).
  • 2014: Revenue of $1.1M, expenses of $1.0M, and assets of $822K (revenue -17.0% year-over-year).
  • 2013: Revenue of $1.4M, expenses of $959K, and assets of $654K (revenue +52.9% year-over-year).
  • 2012: Revenue of $901K, expenses of $798K, and assets of $230K (revenue +72.0% year-over-year).
  • 2011: Revenue of $524K, expenses of $652K, and assets of $146K (revenue -0.4% year-over-year).
  • 2010: Revenue of $526K, expenses of $405K, and assets of $240K.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Prison University Project Inc:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2018 Filing 2017 Filing 2016 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing 2010 Filing

Data Sources and Methodology

This transparency report for Prison University Project Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.

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