Legalization Project FY2020 filing

Tax-deductible

Austin, TX501(c)(3)Human ServicesEIN 83-1038418

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The organization's work focuses on (1) ending marijuana prohibition in the United States, and (2) ending prostitution prohibition in the United States.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
$164K 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
0 of 5
filings with a surplus
Average deficit $39K a year · 15% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$164K
to officers and key staff · 45% of spending
Concern: pay to officers and key staff is 45% of spending; over 30%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $250K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$138K
498% of total assets
Concern: liabilities are 498% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 1 voting members
Concern: none of 1 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$327K
Spent
$368K
To programs
97%
Net assets
−$110K
By yearFY2020–FY2024
Revenue
$327K
FY2020
Revenue by fiscal year
FY2020$327K
FY2021$181K
FY2022$210K
FY2023$301K
FY2024$250K
Expenses
$368K
FY2020
Expenses by fiscal year
FY2020$368K
FY2021$237K
FY2022$249K
FY2023$346K
FY2024$265K
Net assets
−$110K
FY2020
Net assets by fiscal year
FY2020−$110K
FY2021−$167K
FY2022−$206K
FY2023−$252K
FY2024−$268K

From the FY2020 Form 990 · see the original

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 May 2019.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $357K Management & general 2% · $9K Fundraising 0% · $2K

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

1 person listed on the 990; $164K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$164,000Pt VII · Sec A

Rob Kampia’s $144K as Executive Director is at the 97th percentile of top reported officer pay among 2168 $100K–1M human services 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 · 2 named individuals · Part VII

NameFY2021FY2020
Robert D Kampia—$164,000
Rob Kampia$144,000—

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 Legalization Project 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 15aYes

Programs and updates

Advocates to end marijuana and prostitution prohibition nationwide.

Provided by the organization

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3 program services account for $341K of program spending, described in the organization's own filed words · FY2020.
01

Public Education (sex Work)

TLP worked with various organizations and reporters to build public support for decriminalizing consensual adult prostitution in the United States.

$200Kprogram expense
02

State-Level Lobbying (sex Work)

Through grant making, TLP supported efforts to change prostitution laws in various state legislatures.

$72Kprogram expense
03

Coalition Building (sex Work)

TLP participated in various projects with allies and potential allies, always in support of TLP's mission of decriminalizing consensual adult prostitution in the United States.

$69Kprogram 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
Donors Trust INCFY2024$250K
Total grants receivedfrom 1 funder$250K
Grants paid · 9 grants · $1.1M · 2020–2024
Marijuana Leadership CampaignFY2024$263,807
Marijuana Leadership CampaignFY2023$284,250
Marijuana Leadership CampaignFY2022$194,000
Marijuana Leadership CampaignFY2021$52,000
Decriminalize Sex Work INCTX · FY2020$131,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$327K
Ln 12
Gifts and grantsLn 1h$327K
Money outPt IX
$368K
Ln 25
Programscol B$357K
Managementcol C$9K
Fundraisingcol D$2K
Owns and owesPt X
−$110K
net assets · Ln 32
Cash and savingsLn 1–2$26K
Total assetsLn 16$28K
LiabilitiesLn 26$138K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a1
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$327K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Total revenueLn 12$327K
Assets in detailPt X, end of year
CashLn 1$26K
SavingsLn 2$0
Cash and savings togetherLn 1–2$26K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$0
Total assetsLn 16$28K
LiabilitiesLn 26$138K
Net assetsLn 32−$110K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
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 FY20End FY20
Cash and savingsLn 1–2$10K$26K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$12K$28K
LiabilitiesLn 26$82K$138K
Net assetsLn 32−$70K−$110K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$201K$201K
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$164K$156K$7K$2K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$0$0$0$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$316$0$316$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$61$61$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$0$0$0$0
Other expenses (24a–d)Ln 24$2K$581$2K$0
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$368K$357K$9K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $250K$265K−$15K−$268K 990 PDF
FY2023 $301K$346K−$46K−$252K 990 PDF
FY2022 $210K$249K−$39K−$206K 990 PDF
FY2021 $181K$237K−$56K−$167K 990 PDF
FY2020 Viewing $327K$368K−$40K−$110K 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 $327,472 across 9 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$327,472
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$327,472
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$327,472
Part IX · Statement of functional expenses $367,686 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $201,000$201,000
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $155,800 · Management $6,560 · Fundraising $1,640$164,000
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $0 · Management $316 · Fundraising $0$316
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $61 · Management $0 · Fundraising $0$61
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$0
IX-24 Other expenses (24a–d)Programs $581 · Management $1,728 · Fundraising $0$2,309
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $357,442 · Management $8,604 · Fundraising $1,640$367,686
Part X · Balance sheet $27,751 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $9,825$25,908
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 $2,458$1,843
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 $12,283$27,751
X-17 Accounts payable and accrued expensesStart of year $1,861$158
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 $80,000$138,000
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $81,861$138,158
X-32 Total net assets or fund balancesStart of year −$69,578−$110,407
X-33 Total liabilities and net assetsStart of year $12,283$27,751
Part XI · Reconciliation of net assets −$110,407 net assets at year end
XI-1 Total revenue$327,472
XI-2 Total expenses$367,686
XI-3 Revenue less expenses−$40,214
XI-4 Net assets at start of year−$69,578
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets−$615
XI-10 Net assets at end of year−$110,407

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

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