Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2015.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
81 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
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Who runs it and what they're paid
10 people listed on the 990; $454K paid to officers and key staff.
Luke Niforatos’s $232K as Executive Vice President is at the 92nd percentile of top reported officer pay among 1147 $1–10M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 6 named individuals · Part VII
| Name | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|
| Luke Niforatos | $231,946 | — | — | — | — |
| Luke D Niforatos | — | $158,742 | $134,345 | $122,500 | $122,097 |
| Kevin a Sabet-Sharghi | $6,668 | $78,927 | $104,941 | $154,224 | $149,587 |
| John Spurlock | $145,000 | — | — | — | — |
| Brendan Fairfield | $110,097 | $107,250 | $107,803 | — | — |
| John a Spurlock | — | $108,847 | — | — | — |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
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Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Educates the public and supports groups working for sound drug policy.
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Held educational activities.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2023 990, line by line.
Download 990
| Line | Start FY23 | End FY23 |
|---|---|---|
| Cash and savingsLn 1–2 | $1.2M | $376K |
| InvestmentsLn 11–13 | $5.6M | $8.5M |
| Total assetsLn 16 | $6.8M | $9.0M |
| LiabilitiesLn 26 | $17K | $3K |
| Net assetsLn 32 | $6.8M | $9.0M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $134K | $134K | ||
| Pay of current officers, directors and key staffLn 5 | $138K | $100K | $17K | $22K |
| Other salaries and wagesLn 7 | $454K | $328K | $54K | $71K |
| Other employee benefitsLn 9 | $32K | $23K | $4K | $5K |
| Payroll taxesLn 10 | $49K | $36K | $6K | $8K |
| Legal feesLn 11b | $5K | $5K | ||
| Accounting feesLn 11c | $34K | $34K | ||
| Investment management feesLn 11f | $9K | $9K | ||
| Other fees for servicesLn 11g | $455K | $452K | $3K | |
| Office expensesLn 13 | $7K | $2K | $5K | $84 |
| Information technologyLn 14 | $2K | $1K | $208 | $273 |
| OccupancyLn 16 | $20K | $15K | $2K | $3K |
| TravelLn 17 | $35K | $17K | $17K | |
| Conferences, conventions and meetingsLn 19 | $2K | $1K | $1K | |
| InsuranceLn 23 | $42K | $30K | $5K | $7K |
| Other expenses (24a–d)Ln 24 | $5K | $2K | $2K | $482 |
| Total functional expensesLn 25 | $1.4M | $1.1M | $141K | $135K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 Latest | $1.2M | $2.3M | −$1.1M | $8.3M | 990 PDF |
| FY2023 Viewing | $3.4M | $1.4M | $2.0M | $9.0M | 990 PDF |
| FY2022 | $2.9M | $1.1M | $1.7M | $6.8M | 990 PDF |
| FY2021 | $2.5M | $994K | $1.5M | $5.5M | 990 PDF |
| FY2020 | $969K | $847K | $122K | $4.1M | 990 PDF |
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Schedules filed Part IV
See the full FY2023 990 (6 parts)
Part I · Summary $3,384,294 revenue, 12 lines filed
Part VI · Governance 6 of 6 board members independent, 2 to look at
Part VIII · Statement of revenue $3,384,294 across 7 lines filed
Part IX · Statement of functional expenses $1,421,725 across 16 lines filed
Part X · Balance sheet $9,036,174 assets, 12 lines filed
Part XI · Reconciliation of net assets $9,032,735 net assets at year end
Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File
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