BALLOT INITIATIVE STRATEGY CENTER FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BALLOT INITIATIVE STRATEGY CENTER FOUNDATION (EIN 04-3454684)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-24
IRS object ID
202422989349301822
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)
Return2024-10-24T14:33:12-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN111986323PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MARCUM LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11899 L STREET NW SUITE 850AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043454684EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BALLOT INITIATIVE STRATEGY CENTERBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBALLBusinessNameControlTxt
Phone2022232373PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11660 L STREET NW 605AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRIS MELODY FIELDS FIGUEREDOPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2022232373PhoneNum
Signature2024-10-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAARON M FOXPreparerPersonNm
PTINP01365820PTIN
Phone2022274000PhoneNum
Preparation2024-10-23PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRIS MELODY FIGUEREDOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11660 L STREET NW 605AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,414,662GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BISCFOUNDATION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionBISC FOUNDATION CONDUCTS RESEARCH ON ISSUES AND THE ROLE OF BALLOT MEASURES IN DEMOCRACY.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,820,593PYContributionsGrantsAmt
CY Contributions Grants$5,407,955CYContributionsGrantsAmt
PY Program Service Revenue$84,150PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$342PYInvestmentIncomeAmt
CY Investment Income$3,954CYInvestmentIncomeAmt
PY Other Revenue$11,250PYOtherRevenueAmt
CY Other Revenue$2,753CYOtherRevenueAmt
PY Total Revenue$2,916,335PYTotalRevenueAmt
CY Total Revenue$5,414,662CYTotalRevenueAmt
PY Grants And Similar Paid$62,500PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$425,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$992,429PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,026,922CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$154,855CYTotalFundraisingExpenseAmt
PY Other Expenses$1,065,240PYOtherExpensesAmt
CY Other Expenses$960,060CYOtherExpensesAmt
PY Total Expenses$2,120,169PYTotalExpensesAmt
CY Total Expenses$2,411,982CYTotalExpensesAmt
PY Revenues Less Expenses$796,166PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,002,680CYRevenuesLessExpensesAmt
Total Assets BOY$2,570,957TotalAssetsBOYAmt
Total Assets EOY$5,834,049TotalAssetsEOYAmt
Total Liabilities BOY$283,140TotalLiabilitiesBOYAmt
Total Liabilities EOY$543,552TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,287,817NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,290,497NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionBALLOT INITIATIVE STRATEGY CENTER FOUNDATION (BISC FOUNDATION) STRENGTHENS DEMOCRACY BY CONDUCTING RESEARCH TO BETTER UNDERSTAND PUBLIC ATTITUDES TOWARD ISSUES AND THE ROLE BALLOT MEASURES PLAY IN OUR DEMOCRACY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$520,892ExpenseAmt
Grant$425,000GrantAmt
Revenue$101,550RevenueAmt
DescSTRATEGIC INITIATIVES: BISC FOUNDATION WORKS WITH 501(C)(3) PARTNERS TO SUPPORT CIVIC ENGAGEMENT AND PARTNER ALIGNMENT EFFORTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$448,228ExpenseAmt
DescCAPACITY BUILDING TRAININGDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$277,842ExpenseAmt
DescPOLICY AND LEGAL ADVOCACY ENCOMPASSES WORKING WITH STATE AND NATIONAL PARTNERS, INCLUDING BISC'S LAWYER'S GUILD, TO PROTECT DIRECT DEMOCRACY AND PROGRESSIVE BALLOT MEASURE WINS AROUND THE COUNTRY, WORKING WITH STATE AND NATIONAL PARTNERS ON THE DEVELOPMENT OF EQUITABLE AND STRATEGIC BALLOT MEASURE POLICIES, AS WELL AS THE TRACKING OF BALLOT MEASURES AND ANALYSIS OF BALLOT MEASURE TRENDS.COMMUNICATIONS: BISC FOUNDATION COMMUNICATIONS FOCUSES ON EXPANDING OUR PRESENCE WITHIN THE CIVIC ENGAGEMENT COMMUNITY VIA EMAIL, SOCIAL MEDIA, AND PRESS INTERVIEWS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)

ExpenseExpenseAmtDescDesc
$214,708ORGANIZATIONAL DEVELOPMENT
$148,894COMMUNICATIONS
$130,942ROAD AHEAD 2023
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$494,544TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$1,741,506TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VICTORIA WARDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2022232373PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11660 L STREET NW 605AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ELENA NUNEZ
CHAIR1.00Yes (X)Yes (X)$0$0$0
ERIC MARSHALL
TREASURER1.00Yes (X)Yes (X)$0$0$0
RODNEY MCKENZIE
SECRETARY- UNTIL 11/231.00Yes (X)Yes (X)$0$0$0
DANIELLE ATKINSON
DIRECTOR1.00Yes (X)$0$0$0
JENNIFER EPPS-ADDISON
DIRECTOR- UNTIL 04/231.00Yes (X)$0$0$0
DAKOTA HALL
DIRECTOR1.00Yes (X)$0$0$0
ANDREA MARTA
DIRECTOR1.00Yes (X)$0$0$0
VICTORIA KIRBY YORK
DIRECTOR- UNTIL 12/231.00Yes (X)$0$0$0
EMILY PERSAUD-ZAMORA
DIRECTOR1.00Yes (X)$0$0$0
CHRIS MELODY FIELDS FIGUEREDO
EXECUTIVE DIRECTOR20.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$5,407,955AllOtherContributionsAmt
Noncash Contributions$731,257NoncashContributionsAmt
Total Contributions$5,407,955TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,954TotalRevenueColumnAmt
Exclusion$3,954ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$2,753TotalRevenueColumnAmt
Exclusion$2,753ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,753OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,414,662TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$6,707ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$425,000TotalAmt
Program Services$425,000ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$771,677TotalAmt
Program Services$439,148ProgramServicesAmt
Management And General$242,242ManagementAndGeneralAmt
Fundraising$90,287FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$17,244TotalAmt
Program Services$9,881ProgramServicesAmt
Management And General$5,440ManagementAndGeneralAmt
Fundraising$1,923FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$156,260TotalAmt
Program Services$113,238ProgramServicesAmt
Management And General$26,264ManagementAndGeneralAmt
Fundraising$16,758FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$81,741TotalAmt
Program Services$36,229ProgramServicesAmt
Management And General$37,982ManagementAndGeneralAmt
Fundraising$7,530FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$8,012TotalAmt
Program Services$7,500ProgramServicesAmt
Management And General$512ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$52,032TotalAmt
Management And General$52,032ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$572,394TotalAmt
Program Services$496,108ProgramServicesAmt
Management And General$41,407ManagementAndGeneralAmt
Fundraising$34,879FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$7,502TotalAmt
Program Services$5,115ProgramServicesAmt
Management And General$2,265ManagementAndGeneralAmt
Fundraising$122FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$27,328TotalAmt
Program Services$5,400ProgramServicesAmt
Management And General$21,928ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$62,784TotalAmt
Program Services$31,847ProgramServicesAmt
Management And General$29,293ManagementAndGeneralAmt
Fundraising$1,644FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$55,164TotalAmt
Program Services$40,034ProgramServicesAmt
Management And General$13,942ManagementAndGeneralAmt
Fundraising$1,188FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$145,192TotalAmt
Program Services$112,381ProgramServicesAmt
Management And General$32,798ManagementAndGeneralAmt
Fundraising$13FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,556TotalAmt
Program Services$789ProgramServicesAmt
Management And General$726ManagementAndGeneralAmt
Fundraising$41FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,576TotalAmt
Program Services$4,484ProgramServicesAmt
Management And General$1,985ManagementAndGeneralAmt
Fundraising$107FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
OTHER OPERATING EXPENSE$19,683$13,421$5,947$315
EQUIPMENT$1,837$931$858$48

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,411,982TotalAmt
Program Services$1,741,506ProgramServicesAmt
Management And General$515,621ManagementAndGeneralAmt
Fundraising$154,855FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,829,864BOYAmt
EOY$2,349,140EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$403,514EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$733,300BOYAmt
EOY$2,973,230EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,987BOYAmt
EOY$106,915EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$8,000LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$8,000LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,556BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,250BOYAmt
EOY$1,250EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,570,957BOYAmt
EOY$5,834,049EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$4,360EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$283,140BOYAmt
EOY$539,192EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$283,140BOYAmt
EOY$543,552EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,104,520BOYAmt
EOY$2,282,267EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,183,297BOYAmt
EOY$3,008,230EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,287,817BOYAmt
EOY$5,290,497EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,570,957BOYAmt
EOY$5,834,049EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,002,680ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$826,963CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,379,482CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,160,045CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,820,593CurrentTaxYearMinus1YearAmt
Current Tax Year$5,407,955CurrentTaxYearAmt
Total$12,595,038TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$826,963CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,379,482CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,160,045CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,820,593CurrentTaxYearMinus1YearAmt
Current Tax Year$5,407,955CurrentTaxYearAmt
Total$12,595,038TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$7,671,361SubstantialContributorsTotAmt
Public Support Total170$4,923,677PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$342CurrentTaxYearMinus1YearAmt
Current Tax Year$3,954CurrentTaxYearAmt
Total$4,296TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$361CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,001CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$21,265CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,250CurrentTaxYearMinus1YearAmt
Current Tax Year$2,750CurrentTaxYearAmt
Total$40,627TotalAmt
FieldValueIRS element (for citing)
Total Support$12,639,961TotalSupportAmt
Gross Receipts Rltd Activities$104,150GrossReceiptsRltdActivitiesAmt
Public Support CY1700.38950PublicSupportCY170Pct
Public Support PY1700.44200PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationOTHER REVENUE - 2019 AMOUNT: $ 361. 2020 AMOUNT: $ 5,001. 2021 AMOUNT: $ 21,265. 2022 AMOUNT: $ 11,250. 2023 AMOUNT: $ 2,750.ExplanationTxt

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 D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,000OtherCostOrOtherBasisAmt
Depreciation$8,000DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO BISCDesc
Amt$539,192Amt
FieldValueIRS element (for citing)
Total Liability$539,192TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,414,662TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$5,414,662RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,414,662TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,411,982TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,411,982ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,411,982TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationBISC FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE ("IRC"), AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. BISC FOUNDATION IS NOT A PRIVATE FOUNDATION.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
TIDES FOUNDATION
PO BOX 29903SAN FRANCISCOCA94129510198509501(C)(3)$250,000$0FOR 2.5 PROJECT
FLORIDA ALLIANCE FOR CIVIC ENGAGEMENT
25550 SW 152ND AVENUEHOMESTEADFL33032464874864501(C)(3)$50,000$0GRANT FOR BOLSTERING INFRASTRUCTURE
MISSOURI ORGANIZING AND VOTER ENGAGEMENT COLLABORATIVE
1530 S BIG BEND BLVD FIRST FLOORST LOUISMO63117431619531501(C)(3)$50,000$0GRANT FOR BOLSTERING INFRASTRUCTURE
NEBRASKA APPLESEED CENTER FOR LAW IN THE PUBLIC INTEREST INC
PO BOX 83613LINCOLNNE68501470798343501(C)(3)$50,000$0GRANT FOR BOLSTERING INFRASTRUCTURE
MISSOURI JOBS WITH JUSTICE
2725 CLIFTON AVEST LOUISMO63139431864844501(C)(3)$10,000$0SUPPORT OF LEGISLATIVE SESSION EFFORTS AND ORGANIZING
MISSISSIPPI VOTES
730 NORTH JEFFERSON STREETJACKSONMS39202821014316501(C)(3)$10,000$0SUPPORT OF LEGISLATIVE SESSION EFFORTS AND ORGANIZING
FieldValueIRS element (for citing)
Total501c3 Org6Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationGRANTEE MUST PROVIDE GRANTOR AN INTERIM PROGRESS REPORT AS REQUESTED BY GRANTOR. INTERIM REPORT GUIDELINES: (1) GRANTEE SHALL PROVIDE REGULAR VERBAL AND WRITTEN UPDATES ON PROGRESS AT MUTUALLY AGREED UPON POINTS THROUGH THE GRANT PERIOD (2) A FINAL REPORT ON THE PROJECT WITHIN THIRTY (30) DAYS OF THE END OF THE GRANT PERIOD, WHICH SHALL BE APRIL 13, 2023. THE REPORT, DUE ON MAY 13 2023, SHALL INCLUDE: (1) A DETAILED DESCRIPTION OF WHAT WAS ACCOMPLISHED BY THE EXPENDITURE OF GRANT FUNDS,INCLUDING A DISCUSSION OF THE PROGRESS MADE TOWARD ACHIEVING THE GOALS OF THE GRANT; (2) A FINANCIAL ACCOUNTING OF HOW THE FUNDS WERE SPENT WHICH HAS BEEN CERTIFIED AS CORRECT BY A RESPONSIBLE FINANCIAL OFFICER OF GRANTEE; AND (3) AN EVALUATION OF THE IMPACT AND RESULTS OF WORK UNDERTAKEN AND AN ASSESSMENT OF PROGRESS THAT HAS BEEN MADE IN MEETING STATED GOALS. THE SUBMITTED REPORT MUST BE SIGNED BY AN OFFICER AND INCLUDE THE FOLLOWING CERTIFICATION INSIDE THE REPORT OR IN AN ATTACHED LETTER: "GRANTEE WARRANTS THAT IT IS IN FULL COMPLIANCE WITH ITS GRANT AGREEMENT WITH GRANTOR AND THAT ALL RESTRICTIONS, INCLUDING THOSE REGARDING THE USE OF THE GRANT FUNDS FOR POLITICAL ACTIVITIES, SET FORTH IN THAT AGREEMENT HAVE BEEN OBSERVED."ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution2ContributionCnt
Noncash Contributions Rpt F990$731,257NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, COLUMN (B):FormAndLineReferenceDesc
ExplanationBISC FOUNDATION REPORTS NUMBER OF NON-CASH CONTRIBUTIONS RECEIVED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS, ALONG WITH THE FEDERAL FORM 990. BISC FOUNDATION'S COUNSEL ALSO REVIEWS THE DRAFT VERSION OF THE FEDERAL FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CIN ORDER TO ADDRESS A CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS OR, IF APPLICABLE, TO THE EXECUTIVE COMMITTEE WHEN CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IF THE BOARD OR EXECUTIVE COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A DIRECTOR HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE DIRECTOR OF THE BASIS FOR SUCH BELIEF AND AFFORD THE DIRECTOR AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE DIRECTOR'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THE DIRECTOR HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY CORRECTIVE ACTION.
FORM 990, PART VI, SECTION B, LINE 15APRIOR TO DETERMINING A COMPENSATION INCREASE FOR THE EXECUTIVE DIRECTOR, A COMPENSATION ANALYSIS IS COMPLETED BY THE HUMAN RESOURCES CONSULTANT. THIS ANALYSIS IS COMPILED USING SALARY INFORMATION FROM FORM 990S AND SURVEYS FROM SIMILAR ORGANIZATIONS. THIS INFORMATION IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR USE IN DETERMINING A SALARY INCREASE FOR THE EXECUTIVE DIRECTOR AS PART OF AN ANNUAL EVALUATION PROCESS. ANY INCREASE IN COMPENSATION FOR THIS POSITION REQUIRES APPROVAL OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS THEN PROVIDES A LETTER OR EMAIL TO THE HUMAN RESOURCES STAFF ON THE NEWLY APPROVED SALARY AND EFFECTIVE DATE.
FORM 990, PART VI, SECTION C, LINE 19BISC FOUNDATION'S MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GRESEARCH: PROGRAM SERVICE EXPENSES 285,507. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 285,507. CONSULTING/PROGRAM SUPPORT: PROGRAM SERVICE EXPENSES 199,141. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 34,605. TOTAL EXPENSES 233,746. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 36,333. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,333. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 11,460. MANAGEMENT AND GENERAL EXPENSES 5,074. FUNDRAISING EXPENSES 274. TOTAL EXPENSES 16,808.
FORM 990, PART V, LINE 2ABISC FOUNDATION DOES NOT DIRECTLY HIRE OR COMPENSATE EMPLOYEES. ALL EMPLOYEES ARE EMPLOYEES OF BISC, WHICH IS TAX EXEMPT UNDER IRC SECTION CODE 501(C)(4). THE TOTAL NUMBER OF EMPLOYEES FROM BISC THAT WERE SHARED WITH BISC FOUNDATION WAS 20 DURING THE YEAR ENDED DECEMBER 31, 2023. BISC AND BISC FOUNDATION HAVE A COST SHARING AGREEMENT PURSUANT TO WHICH BISC FOUNDATION REIMBURSES BISC FOR BISC FOUNDATION'S SHARE OF ANY EMPLOYEE TIME DEVOTED TO ITS ACTIVITIES. EMPLOYEES RECEIVE A W-2 FROM BISC.

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