To distribute educational information to the public about Marijuana by increasing, identifying, and activating supporters of non-punitive, non-coercive Marijuana policies.

501(c)(3) charity; gifts are tax-deductible.
43¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $323K a year · 24% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
43%
of spending
Concern: 43% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Concern: 0.0 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $646K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$432K
40% of total assets
Looks good: liabilities are 40% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
-45% vs prior year
Spent
$1.0M
To programs
43%
Net assets
$652K
By yearFY2020–FY2024
Revenue
$1.3M
FY2023▼ -45%
Tap a bar for its year
Revenue by fiscal year
FY2020$792K
FY2021$1.1M
FY2022$2.4M
FY2023$1.3M
FY2024$987K
Expenses
$1.0M
FY2023▼ -67%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.7M
FY2021$1.7M
FY2022$3.1M
FY2023$1.0M
FY2024$691K
Net assets
$652K
FY2023▲ +83%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.6M
FY2021$1.0M
FY2022$357K
FY2023$652K
FY2024$949K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

43 cents of each dollar spent went to programs.

Program services 43% · $448K Management & general 38% · $389K Fundraising 19% · $194K

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

14 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Marijuana Policy Project Foundation executive salaries →

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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 15aNo

Programs and updates

Advocates for legal, regulated marijuana, honest education, and non-coercive treatment for users.

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Provided by the organization

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1 program · $448K · in their own filed words · FY2023
01

Coalition Engagement & Public Education

MPPF worked in various states to increase public support for non-punitive, non-coercive marijuana policies, including MT, SD, al, CT, de, hi, la, MD, SC, va and others. MPP foundation also engaged in a range of activities to build support for MPPF'S mission among the public, including presence at events, providing information online…

$448Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 4 funders$646K
See all 4 funders →
Grants paid · 3 grants · $1.1M · 2020–2022
New Approach Advocacy FundDC · FY2022$1,000,000
Allyance INCOR · FY2021$15,000
New Approach MontanaMT · FY2020$40,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Gifts and grantsLn 1h$1.3M
Other incomeLn 4–11$5K
Investment incomeLn 3$26
Money outPt IX
$1.0M
Ln 25
Programscol B$448K
Managementcol C$389K
Fundraisingcol D$194K
Owns and owesPt X
$652K
net assets · Ln 32
Cash and savingsLn 1–2$2K
Total assetsLn 16$1.1M
LiabilitiesLn 26$432K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Investment incomeLn 3$26
Other incomeLn 4–11$5K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$2K
Cash and savings togetherLn 1–2$2K
Land, buildings, equipmentLn 10c$635K
Other assetsLn 15$432K
Total assetsLn 16$1.1M
LiabilitiesLn 26$432K
Net assetsLn 32$652K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$10K$2K
Land, buildings, equipmentLn 10c$659K$635K
Total assetsLn 16$756K$1.1M
LiabilitiesLn 26$400K$432K
Net assetsLn 32$357K$652K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$355K$191K$86K$79K
Other salaries and wagesLn 7$329K$181K$73K$74K
Pension plan contributionsLn 8$11K$5K$3K$3K
Other employee benefitsLn 9$54K$28K$15K$11K
Payroll taxesLn 10$54K$28K$13K$12K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$30K$30K
Lobbying feesLn 11d$2K$2K
Professional fundraising feesLn 11e$2K$2K
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$718$718
Office expensesLn 13$20K$174$15K$5K
Information technologyLn 14$84K$66$82K$2K
OccupancyLn 16$17K$17K
TravelLn 17$9K$4K$5K
Conferences, conventions and meetingsLn 19$2K$612$1K$286
InterestLn 20$10K$10K
Depreciation, depletion and amortizationLn 22$24K$24K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$9K$339$7K$1K
Total functional expensesLn 25$1.0M$448K$389K$194K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $987K$691K$297K$949K 990 PDF
FY2023 Viewing $1.3M$1.0M$296K$652K 990 PDF
FY2022 $2.4M$3.1M−$671K$357K 990 PDF
FY2021 $1.1M$1.7M−$586K$1.0M 990 PDF
FY2020 $792K$1.7M−$950K$1.6M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $1,325,672 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,395,155$1,320,766
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,303$26
I-11 Other revenuePrior year $12,169$4,880
I-12 Total revenuePrior year $2,408,627$1,325,672
I-13 Grants and similar amounts paidPrior year $1,000,000$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,658,392$802,894
I-16a Professional fundraising feesPrior year $76,380$1,746
I-17 Other expensesPrior year $345,132$225,420
I-18 Total expensesPrior year $3,079,904$1,030,060
I-19 Revenue less expensesPrior year −$671,277$295,612
Part VI · Governance 10 of 10 board members independent, 1 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,325,672 across 5 lines filed
VIII-1f All other contributions, gifts and grants$1,320,766
VIII-1h Total contributions, gifts and grants$1,320,766
VIII-3 Investment incomeExcluded from tax $26$26
VIII-6 Net rental income or lossExcluded from tax $4,880$4,880
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $4,906$1,325,672
Part IX · Statement of functional expenses $1,030,060 across 20 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $191,239 · Management $85,539 · Fundraising $78,599$355,377
IX-7 Other salaries and wagesPrograms $181,448 · Management $73,447 · Fundraising $73,812$328,707
IX-8 Pension plan contributionsPrograms $5,448 · Management $2,595 · Fundraising $2,746$10,789
IX-9 Other employee benefitsPrograms $27,780 · Management $15,075 · Fundraising $11,090$53,945
IX-10 Payroll taxesPrograms $28,423 · Management $13,261 · Fundraising $12,392$54,076
IX-11b Legal feesPrograms $3,204$3,204
IX-11c Accounting feesManagement $29,729$29,729
IX-11d Lobbying feesPrograms $2,500$2,500
IX-11e Professional fundraising feesFundraising $1,746$1,746
IX-11g Other fees for servicesPrograms $2,625$2,625
IX-12 Advertising and promotionManagement $718$718
IX-13 Office expensesPrograms $174 · Management $14,779 · Fundraising $4,571$19,524
IX-14 Information technologyPrograms $66 · Management $82,140 · Fundraising $2,164$84,370
IX-16 OccupancyManagement $17,002$17,002
IX-17 TravelPrograms $3,680 · Fundraising $4,927$8,607
IX-19 Conferences, conventions and meetingsPrograms $612 · Management $1,312 · Fundraising $286$2,210
IX-20 InterestManagement $10,448$10,448
IX-22 Depreciation, depletion and amortizationManagement $23,990$23,990
IX-23 InsuranceManagement $11,689$11,689
IX-24 Other expenses (24a–d)Programs $339 · Management $7,024 · Fundraising $1,441$8,804
IX-25 Total functional expensesPrograms $447,538 · Management $388,748 · Fundraising $193,774$1,030,060
Part X · Balance sheet $1,084,583 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $9,786$1,596
X-4 Accounts receivableStart of year $4,659$14,067
X-9 Prepaid expenses and deferred charges$2,057
X-10c Land, buildings and equipment, netStart of year $658,810$634,820
X-15 Other assetsStart of year $83,063$432,043
X-16 Total assetsStart of year $756,318$1,084,583
X-17 Accounts payable and accrued expensesStart of year $55,636$96,166
X-26 Total liabilitiesStart of year $399,673$432,327
X-27 Net assets without donor restrictionsStart of year $194,683$604,115
X-28 Net assets with donor restrictionsStart of year $161,962$48,141
X-32 Total net assets or fund balancesStart of year $356,645$652,256
X-33 Total liabilities and net assetsStart of year $756,318$1,084,583
Part XI · Reconciliation of net assets $652,256 net assets at year end
XI-1 Total revenue$1,325,672
XI-2 Total expenses$1,030,060
XI-3 Revenue less expenses$295,612
XI-4 Net assets at start of year$356,645
XI-8 Prior period adjustments−$1
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$652,256

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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