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Nonprofiteer
← SD FOUNDATION

Form 990 for tax year 2023

Filed by SD FOUNDATION.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 27 March 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$6,891,411 changed to $7,441,411
Total expenses
$7,365,204 changed to $7,371,161
Contributions and grants received
$6,891,411 changed to $7,441,411
Total assets, end of year
$1,570,584 changed to $2,108,137
Total liabilities, end of year
$475,400 changed to $468,910
Net assets or fund balances, end of year
$1,095,184 changed to $1,639,227
Program services expenses
$4,952,506 changed to $5,092,223
Management and general expenses
$1,560,816 changed to $1,491,650
Fundraising expenses
$851,882 changed to $787,288
Program service expenses (Part III)
$4,952,506 changed to $5,092,223

Totals

Total revenue
$6,891,411
Total expenses
$7,365,204
Contributions and grants received
$6,891,411
Grants paid
$508,871
Program service revenue
$0
Investment income
$0
Other revenue
$0
Total assets, end of year
$1,570,584
Total liabilities, end of year
$475,400
Net assets or fund balances, end of year
$1,095,184
Program services expenses (Part IX)
$4,952,506
Management and general expenses
$1,560,816
Fundraising expenses
$851,882
Program service expenses (Part III)
$4,952,506

Program services were 67.2% 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.

  • 1f · All other contributions, gifts and grants

    $6,891,411

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $508,871 · program services $508,871

  • 5 · Compensation of officers, directors and key employees

    total $897,580 · program services $537,843 · management and general $217,117 · fundraising $142,620

  • 7 · Other salaries and wages

    total $2,798,840 · program services $1,677,105 · management and general $677,015 · fundraising $444,720

  • 8 · Pension plan contributions

    total $87,494 · program services $52,428 · management and general $21,164 · fundraising $13,902

  • 9 · Other employee benefits

    total $568,808 · program services $340,838 · management and general $137,589 · fundraising $90,381

  • 10 · Payroll taxes

    total $301,846 · program services $180,870 · management and general $73,014 · fundraising $47,962

  • 11b · Fees: legal

    total $154,975 · management and general $154,975

  • 11c · Fees: accounting

    total $78,779 · management and general $78,779

  • 11e · Fees: professional fundraising services

    total $65,917 · fundraising $65,917

  • 11g · Fees: other

    total $1,309,753 · program services $1,285,966 · management and general $7,902 · fundraising $15,885

  • 12 · Advertising and promotion

    total $29,445 · program services $25,770 · management and general $3,675

  • 13 · Office expenses

    total $110,513 · program services $69,764 · management and general $40,749

  • 14 · Information technology

    total $135,494 · program services $36,186 · management and general $89,670 · fundraising $9,638

  • 16 · Occupancy

    total $259 · program services $259

  • 17 · Travel

    total $50,914 · program services $19,047 · management and general $28,816 · fundraising $3,051

  • 19 · Conferences, conventions and meetings

    total $130,594 · program services $123,756 · management and general $75 · fundraising $6,763

  • 22 · Depreciation, depletion and amortization

    total $10,991 · program services $6,586 · management and general $2,659 · fundraising $1,746

  • 23 · Insurance

    total $12,272 · management and general $12,272

  • 24a · Other expenses: Payroll Processing

    total $54,839 · program services $32,860 · management and general $13,265 · fundraising $8,714

  • 24b · Other expenses: Miscellaneous

    total $41,804 · program services $41,400 · management and general $404

  • 24c · Other expenses: Dues and Subscriptions

    total $13,847 · program services $12,957 · management and general $307 · fundraising $583

  • 24d · Other expenses: Professional Developmen

    total $1,369 · management and general $1,369

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,486,229 · end of year $402,371

  • 3 · Pledges and grants receivable

    end of year $670,000

  • 4 · Accounts receivable

    beginning of year $46,112 · end of year $576

  • 9 · Prepaid expenses and deferred charges

    end of year $53,592

  • 10a · Land, buildings and equipment: cost or other basis

    $30,446

  • 10b · Land, buildings and equipment: accumulated depreciation

    $10,991

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $19,455

  • 14 · Intangible assets

    beginning of year $32,973 · end of year $32,973

  • 15 · Other assets

    beginning of year $551,985 · end of year $391,617

  • 17 · Accounts payable and accrued expenses

    beginning of year $541,696 · end of year $435,400

  • 25 · Other liabilities

    beginning of year $6,626 · end of year $40,000

  • 27 · Net assets without donor restrictions

    beginning of year $1,568,977 · end of year $1,095,184

Mission and programs · 2023

Mission

SD Foundation is a nonpartisan, 501(c)(3) nonprofit organization providing expert analysis and research on current and proposed election-related law.

  • State Policy Change: Research and analysis pertaining to laws and legislation related to elections, and their impact, in specific states.

    Expenses $2,401,820 · Grants $475,000

  • National Policy Analysis: Research and analysis pertaining to laws and legislation related to elections, and their impact, nationwide.

    Expenses $1,104,849

  • Public Education: Efforts undertaken to educate the public about laws and legislation related to elections; the impact of laws and legislation related to elections, and public perceptions about election-related issues through traditional and digital media.

    Expenses $900,428

  • Partner Capacity Building: Direct human, financial, and/or knowledge-based resources provided to other nonpartisan, 501(c)(3) charitable organizations advancing shared, strategic objectives and initiatives related to election law and policy.

    Expenses $402,691 · Grants $2,016

  • Voter Sentiment Research: Rigorous, commissioned public opinion research into the elections policy-related attitudes, beliefs, and preferences of voters across the ideological spectrum.

    Expenses $55,094 · Grants $31,855

  • Diversity Equity Inclusion

    Expenses $87,624

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Brina Milikowsky

    President

    Total calculated
    $0
    Hours/week
    6 + 3 related

  • Zach Silk

    Secretary & Treasurer

    Total calculated
    $0
    Hours/week
    6 + 3 related

  • Megan Lewis

    Executive Director

    Total calculated
    $330,999
    From this org
    $242,416
    From related orgs
    $88,151
    Other
    $432
    Hours/week
    32 + 8 related

    Schedule J breakdown matched by us

    Base
    $242,416 + $88,151 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $317 + $115 related
    Filer's total
    $242,733 + $88,266 related

  • Tshombe Hubbard

    Chief Administrative Officer

    Total calculated
    $256,367
    From this org
    $190,746
    From related orgs
    $63,582
    Other
    $2,039
    Hours/week
    32 + 8 related

    Schedule J breakdown matched by us

    Base
    $190,746 + $63,582 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $1,529 + $510 related
    Filer's total
    $192,275 + $64,092 related

  • Samantha Tarazi

    Chief Operating Officer

    Total calculated
    $259,882
    From this org
    $191,620
    From related orgs
    $62,462
    Other
    $5,800
    Hours/week
    32 + 8 related

    Schedule J breakdown matched by us

    Base
    $191,620 + $62,462 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $4,374 + $1,426 related
    Filer's total
    $195,994 + $63,888 related

  • Samantha Buckley

    Director of Policy

    Total calculated
    $129,034
    From this org
    $99,057
    From related orgs
    $29,819
    Other
    $158
    Hours/week
    32 + 8 related

  • Peter Skopec

    Director of Advocacy

    Total calculated
    $120,779
    From this org
    $53,277
    From related orgs
    $67,412
    Other
    $90
    Hours/week
    20 + 20 related

  • Christopher Diaz

    Legislative Counsel

    Total calculated
    $121,044
    From this org
    $112,419
    From related orgs
    $6,858
    Other
    $1,767
    Hours/week
    38 + 2 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 · Form 990 of other organizations
  • 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

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

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.

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.1
Source object
202413209349313056

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