Form 990 for tax year 2024

Filed by CAMPAIGN TO DECRIMINALIZE SEX WORK.

Totals

Total revenue: $145,433
Total expenses: $138,098
Contributions and grants received: $145,433
Grants paid: $6,000
Program service revenue: $0
Investment income: $0
Other revenue: $0
Total assets, end of year: $2,065,199
Total liabilities, end of year: $380
Net assets or fund balances, end of year: $2,064,819
Program services expenses (Part IX): $135,207
Management and general expenses: $1,650
Fundraising expenses: $1,241
Program service expenses (Part III): $135,207

Program services were 97.9% 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

$140,000
1e · Government grants (contributions)

$0
1f · All other contributions, gifts and grants

$5,433
1g · Noncash contributions included above

$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
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $0 · program services $0
2 · Grants to domestic individuals

total $6,000 · program services $6,000
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 $0 · program services $0 · management and general $0 · fundraising $0
6 · Compensation of disqualified persons

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

total $0 · program services $0 · management and general $0 · fundraising $0
8 · Pension plan contributions

total $0 · program services $0 · management and general $0 · fundraising $0
9 · Other employee benefits

total $0 · program services $0 · management and general $0 · fundraising $0
10 · Payroll taxes

total $0 · program services $0 · management and general $0 · fundraising $0
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 $124,100 · program services $124,100 · 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 $0 · program services $0 · management and general $0 · fundraising $0
12 · Advertising and promotion

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

total $1,628 · program services $0 · management and general $387 · fundraising $1,241
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 $0 · program services $0 · management and general $0 · fundraising $0
17 · Travel

total $5,059 · program services $5,059 · management and general $0 · 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 $0 · program services $0 · 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 $1,311 · program services $48 · management and general $1,263 · 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 $442,567 · end of year $25,355
2 · Savings and temporary cash investments

beginning of year $0 · end of year $0
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 $1,273,738 · end of year $1,699,221
8 · Inventories for sale or use

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $0 · end of year $0
10c · Land, buildings and equipment, net

beginning of year $0
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 $136,703 · end of year $340,623
15 · Other assets

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

beginning of year $555 · end of year $380
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 $0
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 $1,852,453 · end of year $2,064,819

Mission and programs · 2024

Mission

CDSW strives to end the prohibition of consensual adult prostitution -- and to improve the policies relating to other forms of sex work -- in the United States.

Activities or mission (Part I)

To make consensual adult prostitution legal -- and to improve the policies relating to other forms of sex work -- in the United States.

NEW YORK STATE LOBBYING: CDSW lobbied the New York government 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 $40,034
NEW HAMPSHIRE LOBBYING: CDSW lobbied the New Hampshire government 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 $36,000 · Grants $6,000
RHODE ISLAND LOBBYING: CDSW lobbied the Rhode Island government 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 $32,173
VERMONT LOBBYING: CDSW lobbied the Vermont government to change the state's prostitution and other sex laws. For example, the Vermont government enacted a law that now prohibits police, government informants, and corrections officers from having sexual contact with suspected prostitutes (or anyone else) as part of law enforcement's official duties.

Expenses $27,000

As filed on the 2024 return.

Listed in Part VII

Robert Kampia

Political Director

Total calculated

$192,649

From this org

$0

From related orgs

$153,350

Other

$39,299

Hours/week

1 + 39 related

Schedule J breakdown matched by us

Base

$0 + $153,350 related

Bonus

$0

Other

$0

Deferred

$0 + $28,150 related

Nontaxable benefits

$0 + $11,149 related

Filer's total

$0 + $192,649 related
Crystal DeBoise

Director of Strategic Partnerships

Total calculated

$180,969

From this org

$0

From related orgs

$150,000

Other

$30,969

Hours/week

0 + 40 related

Schedule J breakdown matched by us

Base

$0 + $150,000 related

Bonus

$0

Other

$0

Deferred

$0 + $4,500 related

Nontaxable benefits

$0 + $26,469 related

Filer's total

$0 + $180,969 related
Melissa Sontag Broudo

Legal Director

Total calculated

$162,410

From this org

$0

From related orgs

$150,000

Other

$12,410

Hours/week

0 + 40 related

Schedule J breakdown matched by us

Base

$0 + $150,000 related

Bonus

$0

Other

$0

Deferred

$0

Nontaxable benefits

$0 + $12,410 related

Filer's total

$0 + $162,410 related

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 · 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: CDSW's board of directors simply pegged the political director's compensation at zero, just like in previous years. Hence, CDSW didn't need to review compensation surveys and other sources to establish CDSW's compensation 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

No itemized grants to organizations on this return.

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.

Decriminalize Sex Work

501(c)(3) · End the prohibition of prostitution in USA · DE

Provenance

Return type: form_990
Tax year: 2024
Filed: 29 October 2025
IRS schema version: 2024v5.0
Source object: 202533029349302478

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