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THE NORML FOUNDATION: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
THE NORML FOUNDATION (EIN 52-2021279)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-09-23
IRS object ID
202432679349200008
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-09-23T08:34:18-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1220 S 6TH STREET SUITE 300AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN522021279EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE NORML FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNORMBusinessNameControlTxt
Phone2024835500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11420 K STREET NW 350AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20005ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRANDY QUASTPersonNm
Person TitleBOARD TREASURERPersonTitleTxt
Phone2024835500PhoneNum
Signature2024-09-20SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANN NEILPreparerPersonNm
PTINP01817922PTIN
Phone6123764500PhoneNum
Preparation2024-09-20PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Website AddressWWW.NORML.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$185,909GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$84,497ContributionsGiftsGrantsEtcAmt
Program Service Revenue$63,750ProgramServiceRevenueAmt
Investment Income$1,975InvestmentIncomeAmt
Sale Of Assets Gross$37SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$6CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$31GainOrLossFromSaleOfAssetsAmt
Gross Sales Of Inventory$479GrossSalesOfInventoryAmt
Gross Profit Loss Sls Of Invntry$479GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$35,171OtherRevenueTotalAmt
Total Revenue$185,903TotalRevenueAmt
Salaries Other Comp Empl Bnft$138,908SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$2,515FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$33,447OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$385PrintingPublicationsPostageAmt
Other Expenses Total$94,122OtherExpensesTotalAmt
Total Expenses$269,377TotalExpensesAmt
Excess Or Deficit For Year-$83,474ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY-$681,723NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY-$765,197NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$49,124BOYAmt
EOY$27,404EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$15,109BOYAmt
EOY$16,094EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$64,233BOYAmt
EOY$43,498EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$745,956BOYAmt
EOY$808,695EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY-$681,723BOYAmt
EOY-$765,197EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeTO FOSTER SUPPORT, RESEARCH, AND PUBLIC EDUCATION OF THE VARIOUS EFFECTS AND BENEFITS OF MARIJUANA.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomLEGAL EDUCATION CONFERENCES/SEMINARS PRESENTED TO ATTORNEY'S WHICH FOCUS ON ISSUES SURROUNDING DEFENSE OF CRIMINAL CHARGES RELATING TO MARIJUANA PROHIBITION.DescriptionProgramSrvcAccomTxt
Grants And Allocations$0GrantsAndAllocationsAmt
Program Service Expenses$269,376ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$269,376TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JERALYN MERRITT
DIRECTOR1.00$0$0$0
DAN VIETS
PRESIDENT1.00$0$0$0
KEITH STROUP
VICE PRESIDENT1.00$17,500$0$0
RANDY QUAST
TREASURER1.00$0$0$0
BEVERLY MORAN
SECRETARY1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11420 K STREET NW STE 350AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP200052531ZIPCd
FieldValueIRS element (for citing)
Phone2024835500PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$174,368CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$108,877CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$200,378CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$156,920CurrentTaxYearMinus1YearAmt
Current Tax Year$119,499CurrentTaxYearAmt
Total$760,042TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$174,368CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$108,877CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$200,378CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$156,920CurrentTaxYearMinus1YearAmt
Current Tax Year$119,499CurrentTaxYearAmt
Total$760,042TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$215,808SubstantialContributorsTotAmt
Public Support Total170$544,234PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$223CurrentTaxYearMinus1YearAmt
Current Tax Year$2,175CurrentTaxYearAmt
Total$2,421TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$1,019CurrentTaxYearMinus1YearAmt
Current Tax Year$478CurrentTaxYearAmt
Total$1,497TotalAmt
FieldValueIRS element (for citing)
Total Support$763,960TotalSupportAmt
Gross Receipts Rltd Activities$217,569GrossReceiptsRltdActivitiesAmt
Public Support CY1700.71240PublicSupportCY170Pct
Public Support PY1700.77830PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOMEDESCRIPTION: INTEREST INCOME. AMOUNT: 1,975.
FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORYINCOME: GROSS RECEIPTS: 479. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 0. GROSS PROFIT: 479.
FORM 990-EZ, PART I, LINE 8 - OTHER REVENUEDESCRIPTION: DIVIDEND INCOME. AMOUNT: 169. DESCRIPTION: OTHER INCOME. AMOUNT: 35,002. TOTAL TO FORM 990-EZ, LINE 8: 35,171.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: PAYROLL TAXES. AMOUNT: 9,398. DESCRIPTION: TELEPHONE. AMOUNT: 4,924. DESCRIPTION: MEETING EXPENSE. AMOUNT: 43,870. DESCRIPTION: SOFTWARE. AMOUNT: 1,503. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 3,090. DESCRIPTION: MISCELLANEOUS EXPENSE. AMOUNT: 3,943. DESCRIPTION: ADVERTISING. AMOUNT: 200. DESCRIPTION: BAD DEBTS. AMOUNT: 2,800. DESCRIPTION: BANK FEES. AMOUNT: 4,675. DESCRIPTION: PAYROLL FEES. AMOUNT: 2,081. DESCRIPTION: TRAVEL. AMOUNT: 17,638. TOTAL TO FORM 990-EZ, LINE 16: 94,122.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETSDESCRIPTION: ACCOUNTS RECEIVABLES. BEG. OF YEAR AMOUNT: 5,800. END OF YEAR AMOUNT: 5,000. DESCRIPTION: PREPAIDS EXPENSES. BEG. OF YEAR AMOUNT: 9,309. END OF YEAR AMOUNT: 11,094.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIESDESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 7,396. END OF YEAR AMOUNT: 11,802. DESCRIPTION: DUE TO NORML. BEG. OF YEAR AMOUNT: 738,560. END OF YEAR AMOUNT: 796,893.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc

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