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Nonprofiteer
← DEMOCRACY PLANNING & ENHANCEMENT FUND

Form 990 for tax year 2024

Filed by DEMOCRACY PLANNING & ENHANCEMENT FUND.

Totals

Total revenue
$5,588,000
Total expenses
$3,395,147
Contributions and grants received
$5,588,000
Grants paid
$1,325,000
Program service revenue
$0
Investment income
$0
Other revenue
$0
Total assets, end of year
$2,459,899
Total liabilities, end of year
$267,046
Net assets or fund balances, end of year
$2,192,853
Program services expenses (Part IX)
$3,081,119
Management and general expenses
$244,834
Fundraising expenses
$69,194
Program service expenses (Part III)
$3,081,119

Program services were 90.8% 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

    $5,588,000

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,305,000 · program services $1,305,000

  • 3 · Grants to foreign organizations and individuals

    total $20,000 · program services $20,000

  • 5 · Compensation of officers, directors and key employees

    total $290,285 · program services $188,685 · management and general $46,446 · fundraising $55,154

  • 7 · Other salaries and wages

    total $401,290 · program services $332,715 · management and general $67,224 · fundraising $1,351

  • 10 · Payroll taxes

    total $47,744 · program services $35,604 · management and general $8,436 · fundraising $3,704

  • 11a · Fees: management

    total $780,728 · program services $780,728

  • 11b · Fees: legal

    total $59,916 · program services $15,076 · management and general $44,840

  • 11c · Fees: accounting

    total $15,000 · management and general $15,000

  • 11g · Fees: other

    total $243,564 · program services $227,314 · management and general $16,250

  • 13 · Office expenses

    total $5,931 · management and general $5,931

  • 16 · Occupancy

    total $88,798 · program services $69,318 · management and general $11,394 · fundraising $8,086

  • 17 · Travel

    total $87,632 · program services $74,222 · management and general $13,201 · fundraising $209

  • 19 · Conferences, conventions and meetings

    total $23,681 · program services $23,681

  • 23 · Insurance

    total $14,126 · management and general $14,126

  • 24a · Other expenses: SUBSCRIPTIONS & PUBLICA

    total $9,997 · program services $7,747 · management and general $1,644 · fundraising $606

  • 24b · Other expenses: BANK & MERCHANT FEES

    total $852 · program services $614 · management and general $166 · fundraising $72

  • 24c · Other expenses: PRINTING & PRODUCTION

    total $468 · program services $415 · management and general $41 · fundraising $12

  • 24d · Other expenses: TAXES & FEES

    total $135 · management and general $135

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    end of year $2,209,899

  • 4 · Accounts receivable

    end of year $250,000

  • 17 · Accounts payable and accrued expenses

    end of year $244,963

  • 25 · Other liabilities

    beginning of year $0 · end of year $22,083

  • 27 · Net assets without donor restrictions

    end of year $2,192,853

Mission and programs · 2024

Mission

THE DEMOCRACY PLANNING & ENHANCEMENT FUND WORKS TO STRENGTHEN DEMOCRATIC PRACTICE AND UPHOLD THE CONSTITUTION.

Activities or mission (Part I)

SEE SCHEDULE O

  • THE DEMOCRACY PLANNING AND ENHANCEMENT FUND IS FOCUSED ON DEVELOPING STRATEGY TO PROMOTE CHECKS AND BALANCES, DISTRIBUTED GOVERNMENT POWER, TRANSPARENCY, AND ACCOUNTABILITY, ALL FOR THE PURPOSE OF ENSURING THAT PROTECTIONS AROUND CIVIL RIGHTS, THE SEPARATION OF POWERS, AND DEMOCRATIC NORMS EMBEDDED IN THE AMERICAN CONSTITUTIONAL STRUCTURE ARE ENHANCED. IT SUPPORTS RESEARCH, POLICY DEVELOPMENT, AND NETWORKING TO ALIGN FEDERAL, STATE, AND LOCAL GOVERNMENTS, AND CIVIC SOCIETY ORGANIZATIONS AROUND INTERVENTIONS, ACTIONS, AND DIALOGUE TO SUPPORT THIS GOAL.

    Expenses $3,081,119 · Grants $1,325,000

As filed on the 2024 return.

Listed in Part VII

  • ZACHARY TAYLOR

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • NINA VINIK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • BRIAN KOHN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • SARAH R KNIGHT

    EXECUTIVE DIRECTOR

    Total calculated
    $290,285
    From this org
    $290,285
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $282,480
    Bonus
    $7,805
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $290,285

  • CHARLIE POSNER

    HEAD OF RESEARCH

    Total calculated
    $194,719
    From this org
    $194,719
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $186,914
    Bonus
    $7,805
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $194,719

  • MELISA CHAYEGAN

    COO

    Total calculated
    $120,848
    From this org
    $120,848
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

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 · 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

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

Provenance

Return type
form_990
Tax year
2024
Filed
9 November 2025
IRS schema version
2024v5.2
Source object
202513139349300901

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