Form 990 for tax year 2024

Filed by DECRIMINALIZE SEX WORK INC.

Totals

Total revenue: $1,334,373
Total expenses: $1,619,959
Contributions and grants received: $1,322,353
Grants paid: $217,000
Program service revenue: $0
Investment income: $11,764
Other revenue: $256
Total assets, end of year: $237,148
Total liabilities, end of year: $1,427,876
Net assets or fund balances, end of year: -$1,190,728
Program services expenses (Part IX): $1,446,389
Management and general expenses: $122,733
Fundraising expenses: $50,837
Program service expenses (Part III): $1,446,389

Program services were 89.3% 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

$1,322,353
1g · Noncash contributions included above

$0
3 · Investment income

total $11,764 · related or exempt $0 · unrelated business $0 · excluded $11,764
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

$256
10b · Cost of goods sold

$0
10c · Net income from sales of inventory

total $256 · related or exempt $256 · unrelated business $0 · excluded $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $173,000 · program services $173,000
2 · Grants to domestic individuals

total $44,000 · program services $44,000
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 $192,539 · program services $115,523 · management and general $67,389 · fundraising $9,627
6 · Compensation of disqualified persons

total $0 · program services $0 · management and general $0 · fundraising $0
7 · Other salaries and wages

total $739,663 · program services $692,278 · management and general $19,605 · fundraising $27,780
8 · Pension plan contributions

total $12,150 · program services $11,124 · management and general $215 · fundraising $811
9 · Other employee benefits

total $84,032 · program services $78,036 · management and general $2,416 · fundraising $3,580
10 · Payroll taxes

total $68,061 · program services $62,787 · management and general $2,684 · fundraising $2,590
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 $102,500 · program services $102,500 · 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 $77,740 · program services $60,215 · management and general $16,196 · fundraising $1,329
12 · Advertising and promotion

total $10,788 · program services $10,788 · management and general $0 · fundraising $0
13 · Office expenses

total $4,081 · program services $0 · management and general $2,747 · fundraising $1,334
14 · Information technology

total $0 · program services $0 · management and general $0 · fundraising $0
15 · Royalties

total $0 · program services $0 · management and general $0 · fundraising $0
16 · Occupancy

total $9,736 · program services $5,880 · management and general $1,963 · fundraising $1,893
17 · Travel

total $68,161 · program services $60,606 · management and general $7,555 · fundraising $0
18 · Travel or entertainment for public officials

total $0 · program services $0 · management and general $0 · fundraising $0
19 · Conferences, conventions and meetings

total $20,117 · program services $20,117 · 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: computers & equipment

total $4,080 · program services $224 · management and general $1,963 · fundraising $1,893
24b · Other expenses: postage

total $3,376 · program services $3,376 · management and general $0 · fundraising $0
24c · Other expenses: printing

total $3,219 · program services $3,219 · management and general $0 · fundraising $0
24d · Other expenses: books & reports

total $2,716 · program services $2,716 · management and general $0 · fundraising $0
24e · All other expenses

total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $22,677 · end of year $39,713
2 · Savings and temporary cash investments

beginning of year $90,101 · end of year $188,387
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 $3,600 · end of year $3,400
9 · Prepaid expenses and deferred charges

beginning of year $0 · end of year $0
10a · Land, buildings and equipment: cost or other basis

$17,489
10b · Land, buildings and equipment: accumulated depreciation

$12,242
10c · Land, buildings and equipment, net

beginning of year $6,345 · end of year $5,247
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 $262 · end of year $401
15 · Other assets

beginning of year $0 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $27,309 · end of year $1,655
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 $1,000,738 · end of year $1,426,221
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 -$905,062 · end of year -$1,190,728

Mission and programs · 2024

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.

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 $459,597 · Grants $21,000
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 $355,193
MISCELLANEOUS/ALL STATES (mostly lobbying): DSW lobbied state legislatures, built coalitions, and generated news coverage about miscellaneous prostitution-related legislation across the United States.

Expenses $183,666 · Grants $140,000
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" as well as "safe reporting") 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 $174,007 · Grants $12,000
RHODE ISLAND: DSW worked in Rhode Island to change the state's prostitution and other sex laws.

Expenses $142,286 · Grants $12,000
VERMONT: DSW worked in Vermont to change the state's prostitution and other sex laws.

Expenses $61,148
DISTRICT OF COLUMBIA: DSW engaged in exploratory outreach in the District of Columbia, for the purpose of building a citywide coalition supporting the decriminalization of consensual adult prostitution.

Expenses $38,000 · Grants $26,000
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 $32,492 · Grants $6,000

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Robert Kampia

Political Director

Total calculated

$192,539

From this org

$153,350

From related orgs

$0

Other

$39,189

Hours/week

39 + 1 related

Schedule J breakdown matched by us

Base

$153,350

Bonus

$0

Other

$11,149

Deferred

$28,150

Nontaxable benefits

$0

Filer's total

$192,649
Crystal DeBoise

Director of Strategic Partnerships

Total calculated

$180,969

From this org

$150,000

From related orgs

$0

Other

$30,969

Hours/week

40

Schedule J breakdown matched by us

Base

$150,000

Bonus

$0

Other

$30,969

Deferred

$0

Nontaxable benefits

$0

Filer's total

$180,969
Melissa Sontag Broudo

Legal Director

Total calculated

$162,410

From this org

$150,000

From related orgs

$0

Other

$12,410

Hours/week

40

Schedule J breakdown matched by us

Base

$150,000

Bonus

$0

Other

$12,410

Deferred

$0

Nontaxable benefits

$0

Filer's total

$162,410

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

$140,000

To lobby state governments to pass legislation, with the ultimate goal of decriminalizing consensual adult prostitution.
Gays and Lesbians Living in a Transgender Society (GLITS)

$12,000

To engage in public education in New York City.
Haus of Codec

$12,000

To broaden the coalition of support in Rhode Island.
SOAR Institute

$9,000

To support local organizers in New York City.

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: 2024
Filed: 29 October 2025
IRS schema version: 2024v5.0
Source object: 202523039349301547

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