Totals
- Total revenue
- $1,138,426
- Total expenses
- $1,480,236
- Contributions and grants received
- $1,137,943
- Grants paid
- $214,500
- Program service revenue
- $0
- Investment income
- $1
- Other revenue
- $482
- Total assets, end of year
- $122,985
- Total liabilities, end of year
- $1,028,047
- Net assets or fund balances, end of year
- -$905,062
- Program services expenses (Part IX)
- $1,218,511
- Management and general expenses
- $214,442
- Fundraising expenses
- $47,283
- Program service expenses (Part III)
- $1,218,511
Program services were 82.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$0
-
1f · All other contributions, gifts and grants
$1,137,943
-
1g · Noncash contributions included above
$0
-
3 · Investment income
total $1 · related or exempt $0 · unrelated business $0 · excluded $1
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
7c · Gain or loss
securities $0 · other assets $0
-
8a · Fundraising events: contributions included on line 1c
$0
-
10a · Gross sales of inventory
$612
-
10b · Cost of goods sold
$400
-
10c · Net income from sales of inventory
total $212 · related or exempt $212 · unrelated business $0 · excluded $0
-
11a · Other revenue: Network for Good
total $270 · related or exempt $270 · unrelated business $0 · excluded $0
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$270
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $196,500 · program services $196,500
-
2 · Grants to domestic individuals
total $18,000 · program services $18,000
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $183,579 · program services $111,983 · management and general $64,253 · fundraising $7,343
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $641,946 · program services $519,028 · management and general $93,098 · fundraising $29,820
-
8 · Pension plan contributions
total $11,060 · program services $7,732 · management and general $2,444 · fundraising $884
-
9 · Other employee benefits
total $76,453 · program services $57,976 · management and general $14,247 · fundraising $4,230
-
10 · Payroll taxes
total $51,365 · program services $39,415 · management and general $9,633 · fundraising $2,317
-
11a · Fees: management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11b · Fees: legal
total $0 · program services $0 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $0 · program services $0 · management and general $0 · fundraising $0
-
11d · Fees: lobbying
total $98,350 · program services $98,350 · management and general $0 · fundraising $0
-
11e · Fees: professional fundraising services
total $0 · fundraising $0
-
11f · Fees: investment management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11g · Fees: other
total $10,000 · program services $10,000 · management and general $0 · fundraising $0
-
12 · Advertising and promotion
total $11,178 · program services $10,788 · management and general $390 · fundraising $0
-
13 · Office expenses
total $8,191 · program services $2,508 · management and general $5,283 · fundraising $400
-
14 · Information technology
total $316 · program services $316 · management and general $0 · fundraising $0
-
15 · Royalties
total $0 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $18,888 · program services $14,494 · management and general $3,542 · fundraising $852
-
17 · Travel
total $61,177 · program services $52,962 · management and general $8,145 · fundraising $70
-
18 · Travel or entertainment for public officials
total $0 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $24,190 · program services $24,190 · management and general $0 · fundraising $0
-
20 · Interest
total $0 · program services $0 · management and general $0 · fundraising $0
-
21 · Payments to affiliates
total $0 · program services $0 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $0 · program services $0 · management and general $0 · fundraising $0
-
23 · Insurance
total $0 · program services $0 · management and general $0 · fundraising $0
-
24a · Other expenses: online services
total $55,610 · program services $41,836 · management and general $12,459 · fundraising $1,315
-
24b · Other expenses: meals (mostly while traveling)
total $7,209 · program services $6,495 · management and general $714 · fundraising $0
-
24c · Other expenses: postage
total $2,852 · program services $2,834 · management and general $18 · fundraising $0
-
24d · Other expenses: printing
total $2,221 · program services $2,221 · management and general $0 · fundraising $0
-
24e · All other expenses
total $1,151 · program services $883 · management and general $216 · fundraising $52
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $26,930 · end of year $22,677
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $90,101
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year $0 · end of year $0
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $4,000 · end of year $3,600
-
9 · Prepaid expenses and deferred charges
beginning of year $0 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$15,489
-
10b · Land, buildings and equipment: accumulated depreciation
$9,144
-
10c · Land, buildings and equipment, net
beginning of year $8,291 · end of year $6,345
-
11 · Investments: publicly traded securities
beginning of year $0 · end of year $0
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $100 · end of year $262
-
15 · Other assets
beginning of year $0 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $16,428 · end of year $27,309
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $0 · end of year $0
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $592,000 · end of year $1,000,738
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year -$569,107 · end of year -$905,062
Mission and programs · 2023
Mission
To end the prohibition of consensual adult prostitution -- and to improve the policies relating to other forms of sex work -- in the United States.
-
PUBLIC EDUCATION: DSW engaged in a range of activities to build support among the public for DSW's mission, the most prevalent of which was day-to-day interactions with reporters in order to amplify DSW's message in the news media. In addition, DSW staffers: (1) gave speeches and presentations; (2) produced brochures and briefing papers; (3) responded to inquiries from the public; and (4) expanded DSW's already-comprehensive website.
Expenses $339,992 · Grants $23,000
-
CONFERENCES and COALITION BUILDING: DSW staffers attended and spoke at conferences, as well as worked with potential and existing allies to build a stronger national coalition supporting the decriminalization of consensual adult prostitution.
Expenses $223,619
-
LOBBYING STATE LEGISLATURES: DSW lobbied various state governments to pass a range of bills, with a particular focus on the legislatures in Maine, New Hampshire, New York, Rhode Island, and Vermont.
Expenses $213,562 · Grants $155,000
-
NEW YORK STATE: DSW worked in New York to change the state's prostitution laws, with an emphasis on passing "immunity" (also known as "Good Samaritan") legislation that would protect sex workers from arrest if they or third parties contact the police to report crimes involving violence and/or theft directed at the sex workers.
Expenses $163,310 · Grants $12,500
-
RHODE ISLAND: DSW worked in Rhode Island to change the state's prostitution and other sex laws. As a result, in June 2023, the Rhode Island government enacted a law that now prohibits medical offices and institutions from discriminating against people because of their professions, including sex work.
Expenses $118,499 · Grants $2,000
-
VERMONT: DSW worked in Vermont to change the state's prostitution and other sex laws. As a result, in May 2023, the Vermont government enacted a law that now prohibits police and government informants from having sexual contact with suspected prostitutes (or anyone else) as part of law enforcement's official duties.
Expenses $70,265
-
NEW HAMPSHIRE: DSW worked in New Hampshire to change the state's prostitution laws, with an emphasis on passing legislation that would prohibit law enforcement from proactively disseminating the mug shots of people who have been arrested -- but not yet convicted -- of certain crimes, including prostitution and the solicitation of prostitution.
Expenses $54,738 · Grants $6,000
-
MAINE: In the aftermath of Gov. Janet Mills (D) vetoing the "entrapment" bill we opposed in 2021, DSW worked in Maine to build opposition to future "entrapment" deliberations. Unfortunately, DSW failed; as a result, people aren't arrested for prostitution, but people soliciting prostitution are still arrested. (This is the equivalent of allowing barber shops but arresting people for getting haircuts.) Also during the 2023 legislative session, the Maine government enacted a law that makes it easier for people convicted of prostitution to get their criminal records expunged if they were the victims of human trafficking.
Expenses $34,526 · Grants $16,000
As filed on the 2023 return.
Listed in Part VII
-
Robert Kampia
Political Director
- Total calculated
- $183,579
- From this org
- $145,500
- From related orgs
- $0
- Other
- $38,079
- Hours/week
- 38 + 1 related
Schedule J breakdown matched by us
- Base
- $145,500
- Bonus
- $0
- Other
- $0
- Deferred
- $26,280
- Nontaxable benefits
- $11,799
- Filer's total
- $183,579
-
Crystal DeBoise
Director of Strategic Partnerships
- Total calculated
- $166,416
- From this org
- $138,000
- From related orgs
- $0
- Other
- $28,416
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $138,000
- Bonus
- $0
- Other
- $0
- Deferred
- $4,140
- Nontaxable benefits
- $24,276
- Filer's total
- $166,416
-
Melissa Sontag Broudo
Legal Director
- Total calculated
- $148,597
- From this org
- $138,000
- From related orgs
- $0
- Other
- $10,597
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Form 990 of other organizations
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- Schedule J, Part I, Line 3
- DSW's principal donors helped establish (but didn't dictate) the political director's compensation; in addition, DSW's board of directors obtained compensation guidance from the Forms 990 of -- as well as surveys of similar employees who work at -- other nonprofit organizations. And the political director similarly established the compensation of all other DSW employees by deriving wisdom from various nonprofit organizations' Forms 990 and surveys of employees.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
Campaign to Decriminalize Sex Work
$155,000
To lobby state governments to pass legislation, with the ultimate goal of decriminalizing consensual adult prostitution.
-
To build and inform a larger coalition to oppose the "entrapment" model, which is also known as the end-demand model, the Nordic model, the Swedish model, and the Orwellian-named "equality" model.
-
To engage in public education in New York City.
-
To produce and/or interpret research on prostitution, as well as sex work generally.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
Campaign to Decriminalize Sex Work
501(c)(4) · lobbying to decriminalize sex work · DE
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 6 May 2024
- IRS schema version
- 2023v5.0
- Source object
- 202421279349303012
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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