Fair Districts Fund FY2020 filing

Tax-deductible

Washington, DC501(c)(3)Since 2017Civil Rights & AdvocacyEIN 82-2031949

To prevent and oppose the gerrymandering of state legislative districts through education, research, and litigation aimed at challenging racial gerrymandering.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$196 paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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 4
filings with a surplus
Average deficit $660 a year · under 1% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$196
to officers and key staff · 0.09% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $1.1M
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$14K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$266K
Spent
$230K
To programs
85%
Net assets
$83K
By yearFY2020–FY2024
Revenue
$266K
FY2020
Revenue by fiscal year
FY2020$266K
FY2021$211K
FY2022$236K
FY2023$414K
FY2024$195K
FY2024$1.2M
Expenses
$230K
FY2020
Expenses by fiscal year
FY2020$230K
FY2021$127K
FY2022$247K
FY2023$524K
FY2024Not on file
FY2024$937K
Net assets
$83K
FY2020
Net assets by fiscal year
FY2020$83K
FY2021$167K
FY2022$155K
FY2023$45K
FY2024$70K
FY2024$286K

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 2018.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $196K Management & general 12% · $27K Fundraising 3% · $8K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

3 people listed on the 990; $196 paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Director/Treasurer
$196Pt VII · Sec A
Director/Secretary
$0Pt VII · Sec A
Director/President
$0Pt VII · Sec A

Leslie Martes’s $1K as Dir/Treasurer is at the 0th percentile of top reported officer pay among 798 $1–10M civil rights & advocacy 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 · 4 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Leslie Martes$1,452$1,117——
Jessica Post$948$948——
Heather Williams$940$940——
Ellie Collinson——$196$196

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.

See Fair Districts Fund 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

Challenging unfair district maps through education, research, and lawsuits.

Provided by the organization

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1 program service account for $196K of program spending, described in the organization's own filed words · FY2019.
01

To prevent and oppose the gerrymandering of state legislative districts by state legislatures through education,research, and litigation aimed at challenging racial and partisan gerrymandering efforts.

$196Kprogram expense

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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
See all 3 funders →
Grants paid · 4 grants · $1.3M · 2019–2024
State Democracy Action FundDC · FY2024$800,000
State Democracy Action FundDC · FY2022$200,000
State Democracy Action FundDC · FY2021$200,000
The Voter Participation CenterFY2019$103,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$266K
Ln 12
Gifts and grantsLn 1h$266K
Money outPt IX
$230K
Ln 25
Programscol B$196K
Managementcol C$27K
Fundraisingcol D$8K
Owns and owesPt X
$83K
net assets · Ln 32
Cash and savingsLn 1–2$97K
Total assetsLn 16$97K
LiabilitiesLn 26$14K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$266K
Gains on assetsLn 7$0
Total revenueLn 12$266K
Assets in detailPt X, end of year
CashLn 1$97K
SavingsLn 2$0
Cash and savings togetherLn 1–2$97K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$97K
LiabilitiesLn 26$14K
Net assetsLn 32$83K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJune
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 FY20End FY20
Cash and savingsLn 1–2$49K$97K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$49K$97K
LiabilitiesLn 26$838$14K
Net assetsLn 32$48K$83K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$103K$103K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$392$392
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$13K$7K$1K$6K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$2K$879$263$852
Payroll taxesLn 10$1K$508$111$432
Management feesLn 11a$0
Legal feesLn 11b$19K$19K
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$83K$83K
Advertising and promotionLn 12$0
Office expensesLn 13$1K$1K
Information technologyLn 14$2K$2K
RoyaltiesLn 15$0
OccupancyLn 16$1K$481$160$644
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$950$700$250
Total functional expensesLn 25$230K$196K$27K$8K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $195K$70K 990 PDF
FY2023 $414K$524K−$110K$45K 990 PDF
FY2022 $236K$247K−$12K$155K 990 PDF
FY2021 $211K$127K$84K$167K 990 PDF
FY2020 Viewing $266K$230K$35K$83K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $265,546 across 8 lines filed
VIII-1f All other contributions, gifts and grants$265,546
VIII-1h Total contributions, gifts and grants$265,546
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$265,546
Part IX · Statement of functional expenses $230,456 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $103,000$103,000
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $392$392
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $6,640 · Management $1,057 · Fundraising $5,646$13,343
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $879 · Management $263 · Fundraising $852$1,994
IX-10 Payroll taxesPrograms $508 · Management $111 · Fundraising $432$1,051
IX-11a Management fees$0
IX-11b Legal feesManagement $18,747$18,747
IX-11c Accounting feesManagement $3,283$3,283
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $83,390$83,390
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $1,361$1,361
IX-14 Information technologyManagement $1,660$1,660
IX-15 Royalties$0
IX-16 OccupancyPrograms $481 · Management $160 · Fundraising $644$1,285
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $700 · Management $250$950
IX-25 Total functional expensesPrograms $195,598 · Management $27,284 · Fundraising $7,574$230,456
Part X · Balance sheet $96,674 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $48,877$96,674
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $48,877$96,674
X-17 Accounts payable and accrued expensesStart of year $838$3,987
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$9,558
X-26 Total liabilitiesStart of year $838$13,545
X-27 Net assets without donor restrictionsStart of year $48,039$83,129
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $48,039$83,129
X-33 Total liabilities and net assetsStart of year $48,877$96,674
Part XI · Reconciliation of net assets $83,129 net assets at year end
XI-1 Total revenue$265,546
XI-2 Total expenses$230,456
XI-3 Revenue less expenses$35,090
XI-4 Net assets at start of year$48,039
XI-10 Net assets at end of year$83,129

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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