Students For Sensible Drug Policy: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- Students For Sensible Drug Policy (EIN 52-2296291)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-11
- IRS object ID
- 201423159349301032
- Schema version
- 2013v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-11T09:57:33-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582676261 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rogers & Company PLLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8300 Boone Boulevard Suite 600 | AddressLine1 |
| City | Vienna | City |
| State | VA | State |
| ZIP Code | 22182 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522296291 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Students For Sensible Drug Policy Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STUD | BusinessNameControlTxt |
| Phone | 2023935280 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1011 O Street NW No 1 | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20001 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Betty Aldworth | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 2023935280 | PhoneNum |
| Signature | 2014-10-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Lori A Collingsworth | PreparerPersonNm |
| PTIN | P00639819 | PTIN |
| Phone | 7038930300 | PhoneNum |
| Preparation | 2014-10-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | Betty Aldworth | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1011 O Street NW No 1 | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $514,480 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | ssdp.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | Education and outreach on sensible drug policies. See Part III and Schedule O. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 3000 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $214,383 | PYContributionsGrantsAmt |
| CY Contributions Grants | $499,850 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,996 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,890 | CYProgramServiceRevenueAmt |
| PY Investment Income | $17 | PYInvestmentIncomeAmt |
| CY Investment Income | $740 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $216,396 | PYTotalRevenueAmt |
| CY Total Revenue | $514,480 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,654 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $17,747 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $272,743 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $230,571 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $68,276 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $207,497 | PYOtherExpensesAmt |
| CY Other Expenses | $118,667 | CYOtherExpensesAmt |
| PY Total Expenses | $489,894 | PYTotalExpensesAmt |
| CY Total Expenses | $366,985 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$273,498 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $147,495 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $149,476 | TotalAssetsBOYAmt |
| Total Assets EOY | $356,969 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,348 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $62,298 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $147,128 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $294,671 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SSDP Foundation is committed to providing education on harms caused by the War on Drugs, working to involve youth in the political process, and promoting an open, honest, and rational discussion of alternative solutions to our nation's drug problems. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $235,814 | ExpenseAmt |
| Grant | $17,747 | GrantAmt |
| Revenue | $13,890 | RevenueAmt |
| Desc | SSDP directly trained hundreds of students in grassroots skills-building programs on topics such as organizing, leadership, public speaking, community education, fundraising, and advocacy. We educated students on drug policies including those related to changing marijuana and other drug prohibition policies to be more sensible and less punitive, promoting harm reduction/overdose prevention practices, providing evidence-based drug education, and teaching students about international drug policy, racial justice, civil rights, human rights and their constitutional rights. The national staff organized six regional conferences on similar topics for more than 300 students and facilitated attendance at the Drug Policy Alliance's Reform conference for more than 60 students. See Schedule O for continuation. | Desc |
| Total Program Service Expenses | $235,814 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SSDP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2023935280 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1011 O Street NW No 1 | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20001 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Sam Tracy | ||||||
| Board Chair | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Amanda Muller | ||||||
| Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Kat Humphries | ||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Graham De Barra | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Kellen Russoniello | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Stephen Duke | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Evan Eisenberg | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Alec Foster | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Frances Fu | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Randy Hencken | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kat Murti | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Eric Sterling | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Shawn Heller | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Thomas Silverstein | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Rodrigo Vasquez | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kris Krane | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Brandon Levy | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Dan Goldman | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Julie Roberts | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Katharine Celentano | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Shaleen Title | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Aaron Houston | ||||||
| Executive Director | 40.00 | Yes (X) | $63,188 | $0 | $13,743 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $63,188 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $13,743 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $499,850 | AllOtherContributionsAmt |
| Total Contributions | $499,850 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Honoraria & other | 611710 | $13,072 | $13,072 |
| Conference income | 611710 | $818 | $818 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,890 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $740 | TotalRevenueColumnAmt |
| Exclusion | $740 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $514,480 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,890 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $740 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,747 | TotalAmt |
| Program Services | $17,747 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,931 | TotalAmt |
| Program Services | $48,590 | ProgramServicesAmt |
| Management And General | $14,015 | ManagementAndGeneralAmt |
| Fundraising | $14,326 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,175 | TotalAmt |
| Program Services | $75,275 | ProgramServicesAmt |
| Management And General | $21,709 | ManagementAndGeneralAmt |
| Fundraising | $22,191 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,727 | TotalAmt |
| Program Services | $11,197 | ProgramServicesAmt |
| Management And General | $3,229 | ManagementAndGeneralAmt |
| Fundraising | $3,301 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,738 | TotalAmt |
| Program Services | $10,572 | ProgramServicesAmt |
| Management And General | $3,049 | ManagementAndGeneralAmt |
| Fundraising | $3,117 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,097 | TotalAmt |
| Program Services | $17,167 | ProgramServicesAmt |
| Management And General | $8,438 | ManagementAndGeneralAmt |
| Fundraising | $3,492 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $305 | TotalAmt |
| Program Services | $277 | ProgramServicesAmt |
| Management And General | $20 | ManagementAndGeneralAmt |
| Fundraising | $8 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,134 | TotalAmt |
| Program Services | $14,384 | ProgramServicesAmt |
| Management And General | $2,045 | ManagementAndGeneralAmt |
| Fundraising | $11,705 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,725 | TotalAmt |
| Program Services | $1,018 | ProgramServicesAmt |
| Management And General | $500 | ManagementAndGeneralAmt |
| Fundraising | $207 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,401 | TotalAmt |
| Program Services | $15,577 | ProgramServicesAmt |
| Management And General | $7,656 | ManagementAndGeneralAmt |
| Fundraising | $3,168 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,153 | TotalAmt |
| Program Services | $18,654 | ProgramServicesAmt |
| Management And General | $426 | ManagementAndGeneralAmt |
| Fundraising | $5,073 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,800 | TotalAmt |
| Program Services | $2,314 | ProgramServicesAmt |
| Management And General | $386 | ManagementAndGeneralAmt |
| Fundraising | $1,100 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192 | TotalAmt |
| Program Services | $113 | ProgramServicesAmt |
| Management And General | $56 | ManagementAndGeneralAmt |
| Fundraising | $23 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,619 | TotalAmt |
| Program Services | $955 | ProgramServicesAmt |
| Management And General | $470 | ManagementAndGeneralAmt |
| Fundraising | $194 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,925 | TotalAmt |
| Program Services | $1,726 | ProgramServicesAmt |
| Management And General | $848 | ManagementAndGeneralAmt |
| Fundraising | $351 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Awards | $166 | $98 | $48 | $20 |
| License and permits | $150 | $150 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $366,985 | TotalAmt |
| Program Services | $235,814 | ProgramServicesAmt |
| Management And General | $62,895 | ManagementAndGeneralAmt |
| Fundraising | $68,276 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,315 | BOYAmt |
| EOY | $246,984 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $19,205 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,258 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $74,480 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,548 | BOYAmt |
| EOY | $1,935 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $18,275 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,510 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,755 | BOYAmt |
| EOY | $4,765 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,600 | BOYAmt |
| EOY | $9,600 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,476 | BOYAmt |
| EOY | $356,969 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,348 | BOYAmt |
| EOY | $22,109 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $40,189 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,348 | BOYAmt |
| EOY | $62,298 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,128 | BOYAmt |
| EOY | $294,671 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,128 | BOYAmt |
| EOY | $294,671 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,476 | BOYAmt |
| EOY | $356,969 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $147,495 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $48 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $402,722 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $226,495 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $686,721 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $214,383 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $499,850 | CurrentTaxYearAmt |
| Total | $2,030,171 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $402,722 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $226,495 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $686,721 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $214,383 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $499,850 | CurrentTaxYearAmt |
| Total | $2,030,171 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $873,912 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,156,259 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $157 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $740 | CurrentTaxYearAmt |
| Total | $956 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,031,127 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $65,419 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.56930 | PublicSupportCY170Pct |
| Public Support PY170 | 0.43420 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | Yes (1) | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $17,747 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $17,747 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | Students for Sensible Drug Policy,a related 501(c)(4) organization, hosted a lobby day on June 19, 2013. Students for Sensible Drug Policy Foundation provided training and scholarships for students to attend this event. Students participated and met with their elected officials about federal marijuana policies. Students, alumni, and network members had a unique opportunity to lobby Members of Congress on a core issue for the SSDP network and other critical drug policy reforms with a team of like-minded advocates. | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,275 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,510 | DepreciationAmt |
| Book Value | $4,765 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,765 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $514,480 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $514,480 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $514,480 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $366,985 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $366,985 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $366,985 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | Management evaluated SSDP's tax positions and has concluded that SSDP has taken no uncertain tax positions that require either recognition or disclosure in the consolidated financial statements. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships to send students to SSDP's Federal Marijuana Lobby Day and Training | GrantTypeTxt |
| Recipient | 72 | RecipientCnt |
| Cash Grant | $17,747 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part I, Organization's mission and most significant activities | SSDP Foundation educates, mobilizes, and empowers young people to push for sensible policies to achieve a safer and more just future, while fighting back against counterproductive Drug War policies, particularly those that directly harm students and youth. |
| Form 990, Part III, Line 4a (Continued) | Individual chapters worked to advance marijuana policy reform, 911 Good Samaritan policies, access to naloxone on their campuses or in their states, and other harm-reduction policies. Students and alumni represented SSDP at the UN as an organization with special consultative status to ECOSOC. Through the AMPLIFY program and other activities, we educated thousands of concert and festival attendees about harm reduction practices and services. |
| Form 990, Part VI, Section A, line 6 | In addition to members of chapters, any person may become a member of SSDP by paying an annual contribution to the national office. Members under this article shall have no voting rights or power to participate in the management of the organization. The Board of Directors may from time to time establish honorary titles for persons who may make contributions to the organizations. Such titles may include the word "member" but inclusion of such term shall not give any such person legal rights as a member of the organization. Such members are encouraged to make financial contributions to support the organization. |
| Form 990, Part VI, Section A, line 7a | Members annually vote for slate of directors. |
| Form 990, Part VI, Section B, line 11 | The Executive Director and Deputy Director review the Form 990 prior to filing. |
| Form 990, Part VI, Section B, line 12c | The conflict of interest policy is signed by incoming members and reviewed on an annual basis with board members. |
| Form 990, Part VI, Section B, line 15 | Compensation of the Executive Director is reviewed as part of the performance and pay review process by the Board of Directors at the end of the year. The process includes a review of salaries at comparatively sized organizations in the Washington, DC metro area. Compensation of all employees is reviewed as part of the annual performance and pay review process of employees conducted by the Executive Director in approximately July each year. The process included a review of salaries at comparably sized organizations in the Washington, DC metro area. |
| Form 990, Part VI, Section C, line 19 | The organization provides access to the by-laws on their website. |
| Form 990, Part XII, Line 2c: | SSDP's Executive Director and Deputy Director are responsible for oversight of the audit, including selection of the independent accountant. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Students for Sensible Drug Policy Inc | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1623 Connecticut Avenue NW 3rd Floo | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 200091073 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841617017 | EIN |
| Primary Activities | Advocacy | PrimaryActivitiesTxt |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(4) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Students for Sensible Drug Policy Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionTypeTxt |
| Involved | $1,398 | InvolvedAmt |
| Method Of Amount Determination | Expenses reimbursed | MethodOfAmountDeterminationTxt |