BALLOT INITIATIVE STRATEGY CENTER FOUNDATION: Form 990, tax year 2022

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Organization
BALLOT INITIATIVE STRATEGY CENTER FOUNDATION (EIN 04-3454684)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-13
IRS object ID
202333179349302018
Schema version
2022v5.0
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)
Return2023-11-13T09:00:10-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

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 Begin2022-01-01TaxPeriodBeginDt

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
Signature2023-11-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCHRISPersonFirstNm
Person LastMELODY FIELDS FIGUERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAARON M FOXPreparerPersonNm
PTINP01365820PTIN
Phone2022274000PhoneNum
Preparation2023-11-08PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

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$2,916,335GrossReceiptsAmt
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 Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee19TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,160,045PYContributionsGrantsAmt
CY Contributions Grants$2,820,593CYContributionsGrantsAmt
PY Program Service Revenue$20,000PYProgramServiceRevenueAmt
CY Program Service Revenue$84,150CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$342CYInvestmentIncomeAmt
PY Other Revenue$21,265PYOtherRevenueAmt
CY Other Revenue$11,250CYOtherRevenueAmt
PY Total Revenue$2,201,310PYTotalRevenueAmt
CY Total Revenue$2,916,335CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$62,500CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$804,528PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$992,429CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$159,020CYTotalFundraisingExpenseAmt
PY Other Expenses$539,636PYOtherExpensesAmt
CY Other Expenses$1,065,240CYOtherExpensesAmt
PY Total Expenses$1,344,164PYTotalExpensesAmt
CY Total Expenses$2,120,169CYTotalExpensesAmt
PY Revenues Less Expenses$857,146PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$796,166CYRevenuesLessExpensesAmt
Total Assets BOY$1,667,752TotalAssetsBOYAmt
Total Assets EOY$2,570,957TotalAssetsEOYAmt
Total Liabilities BOY$176,101TotalLiabilitiesBOYAmt
Total Liabilities EOY$283,140TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,491,651NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,287,817NetAssetsOrFundBalancesEOYAmt
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$817,069ExpenseAmt
Grant$50,000GrantAmt
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$185,534ExpenseAmt
Grant$12,500GrantAmt
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.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$116,814ExpenseAmt
DescCOMMUNICATIONS: 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)

ExpenseExpenseAmtDescDescRevenueRevenueAmt
$107,648THE TRAINING AND ORGANIZING CATEGORY ENCOMPASSES OUR CAPACITY BUILDING PROGRAM. THE CAPACITY BUILDING PROGRAM IS COMPRISED OF OUR FORMAL TRAINING PROGRAM THAT DEVELOPS CURRICULA AND TRAINS THE FIELD IN THE SKILLS NEEDED TO RUN AND WIN A TRANSFORMATIVE AND EQUITABLE BALLOT MEASURE CAMPAIGNS, AS WELL AS BISC FOUNDATION'S PEER-TO-PEER AND SKILLS BUILDING COHORTS, WHICH HELP PARTNERS ACROSS THE COUNTRY MOVE UP BISC FOUNDATION'S LEADERSHIP DEVELOPMENT LADDER AND SHARE BEST PRACTICES AND LEARN FROM ONE ANOTHER ON AN ONGOING BASIS.
$121,365ORGANIZATIONAL DEVELOPMENT
$122,971ROAD AHEAD 2022$84,150
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$351,984TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$84,150TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$1,471,401TotalProgramServiceExpensesAmt
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 RequiredYes (1)ScheduleJRequiredInd
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 Contri0DeductibleNonCashContriInd
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 Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee19EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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 Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
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

Form990 Part VII Section A Form990PartVIISectionAGrp (11 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
SECRETARY1.00Yes (X)$0$0$0
ANDREA MARTA
DIRECTOR1.00Yes (X)$0$0$0
VICTORIA KIRBY YORK
DIRECTOR1.00Yes (X)$0$0$0
EMILY PERSAUD-ZAMORA
DIRECTOR1.00Yes (X)$0$0$0
DANIELLE ATKINSON
DIRECTOR1.00Yes (X)$0$0$0
JENNIFER EPPS-ADDISON
DIRECTOR1.00Yes (X)$0$0$0
DONALD COHEN
DIRECTOR1.00Yes (X)$0$0$0
TOMAS ROBLES
DIRECTOR1.00Yes (X)$0$0$0
CHRIS MELODY FIELDS FIGUEREDO
EXECUTIVE DIRECTOR20.00Yes (X)$0$208,303$26,699
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$208,303TotReportableCompRltdOrgAmt
Total Other Compensation$26,699TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$2,820,593AllOtherContributionsAmt
Total Contributions$2,820,593TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescCONFERENCESDesc
Business900099BusinessCd
Total Revenue Column$84,150TotalRevenueColumnAmt
Related Or Exempt Func Income$84,150RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$84,150TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$342TotalRevenueColumnAmt
Exclusion$342ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$11,250TotalRevenueColumnAmt
Exclusion$11,250ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$11,250OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,916,335TotalRevenueColumnAmt
Related Or Exempt Func Income$84,150RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$11,592ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$62,500TotalAmt
Program Services$62,500ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$764,193TotalAmt
Program Services$446,778ProgramServicesAmt
Management And General$223,431ManagementAndGeneralAmt
Fundraising$93,984FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$25,055TotalAmt
Management And General$25,055ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$142,571TotalAmt
Program Services$91,149ProgramServicesAmt
Management And General$31,648ManagementAndGeneralAmt
Fundraising$19,774FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$60,610TotalAmt
Program Services$35,642ProgramServicesAmt
Management And General$17,503ManagementAndGeneralAmt
Fundraising$7,465FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,270TotalAmt
Management And General$3,270ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$66,437TotalAmt
Management And General$66,437ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$733,417TotalAmt
Program Services$643,975ProgramServicesAmt
Management And General$55,254ManagementAndGeneralAmt
Fundraising$34,188FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,906TotalAmt
Program Services$7,998ProgramServicesAmt
Management And General$2,571ManagementAndGeneralAmt
Fundraising$337FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$25,282TotalAmt
Management And General$25,282ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$59,535TotalAmt
Program Services$43,945ProgramServicesAmt
Management And General$13,767ManagementAndGeneralAmt
Fundraising$1,823FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$21,315TotalAmt
Program Services$8,321ProgramServicesAmt
Management And General$12,274ManagementAndGeneralAmt
Fundraising$720FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$120,656TotalAmt
Program Services$113,240ProgramServicesAmt
Management And General$7,416ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,666TotalAmt
Program Services$1,961ProgramServicesAmt
Management And General$622ManagementAndGeneralAmt
Fundraising$83FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,611TotalAmt
Program Services$2,655ProgramServicesAmt
Management And General$844ManagementAndGeneralAmt
Fundraising$112FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
DUES AND SUBSCRIPTIONS$17,807$13,237$4,036$534
TAXES & FEES$338$338

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,120,169TotalAmt
Program Services$1,471,401ProgramServicesAmt
Management And General$489,748ManagementAndGeneralAmt
Fundraising$159,020FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,096,261BOYAmt
EOY$1,829,864EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$550,000BOYAmt
EOY$733,300EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$16,019BOYAmt
EOY$4,987EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$8,000LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,444LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

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

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$4,222BOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,667,752BOYAmt
EOY$2,570,957EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$176,101BOYAmt
EOY$283,140EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$176,101BOYAmt
EOY$283,140EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$816,767BOYAmt
EOY$1,104,520EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$674,884BOYAmt
EOY$1,183,297EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,491,651BOYAmt
EOY$2,287,817EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,667,752BOYAmt
EOY$2,570,957EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$796,166ReconcilationRevenueExpnssAmt
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$535,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$826,963CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,379,482CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,160,045CurrentTaxYearMinus1YearAmt
Current Tax Year$2,820,593CurrentTaxYearAmt
Total$7,722,083TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$535,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$826,963CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,379,482CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,160,045CurrentTaxYearMinus1YearAmt
Current Tax Year$2,820,593CurrentTaxYearAmt
Total$7,722,083TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$4,292,245SubstantialContributorsTotAmt
Public Support Total170$3,429,838PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$342CurrentTaxYearAmt
Total$342TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$361CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,001CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$21,265CurrentTaxYearMinus1YearAmt
Current Tax Year$11,250CurrentTaxYearAmt
Total$37,877TotalAmt
FieldValueIRS element (for citing)
Total Support$7,760,302TotalSupportAmt
Gross Receipts Rltd Activities$104,850GrossReceiptsRltdActivitiesAmt
Public Support CY1700.44200PublicSupportCY170Pct
Public Support PY1700.45580PublicSupportPY170Pct
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.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$6,444DepreciationAmt
Book Value$1,556BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,556TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO BISCDesc
Amt$283,140Amt
FieldValueIRS element (for citing)
Total Liability$283,140TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,916,335TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,916,335RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,916,335TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,120,169TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,120,169ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,120,169TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFOR THE YEAR ENDED DECEMBER 31, 2022, BISC FOUNDATION HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
LIVING UNITED FOR CHANGE IN ARIZONA (LUCHA)
5716 N 19TH AVEPHOENIXAZ85015271398645501(C)(4)$50,000$0TO SUPPORT HEALING JUSTICE IN THE STATE
OHIO VOICE
394 E TOWN STCOLUMBUSOH43215823381404501(C)(3)$10,000$0FOR OHIO PARTNERS COLLECTIVE ADVOCACY
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonCHRIS MELODY FIELDS FIGUEREDOPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$194,630CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$13,673BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$9,732DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$16,967NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$235,002TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE EXECUTIVE DIRECTOR IS PAID BY BALLOT INITIATIVE STRATEGY CENTER (BISC) AND THE BISC FOUNDATION REIMBURSES BISC FOR A PORTION OF HER SALARY WHICH IS ATTRIBUTED TO HER ACTIVITIES.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 535,522. MANAGEMENT AND GENERAL EXPENSES 10,820. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 546,342. OTHER CONSULTING: PROGRAM SERVICE EXPENSES 108,453. MANAGEMENT AND GENERAL EXPENSES 38,830. FUNDRAISING EXPENSES 34,188. TOTAL EXPENSES 181,471. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,604. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,604.
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, 2021. 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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