Legalization Project FY2023 filing

Tax-deductible

Austin, TX501(c)(3)Human ServicesEIN 83-1038418Revenue $301K in FY2023

On file with the IRS2407 S Congress Ave Suite E111, 78704-5505 · Austin, TXTax-exempt since May 2019Publicly supported charity — 170(b)(1)(A)(vi)

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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.
100¢ 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
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
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.7 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
$273K
×14 of total assets
Concern: liabilities are 1400% 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
$301K
+43% vs prior year
Spent
$346K
To programs
100%
Net assets
−$252K
By yearFY2020–FY2024
Revenue
$301K
FY2023▲ +43%
Tap a bar for its year
Revenue by fiscal year
FY2020$327K
FY2021$181K
FY2022$210K
FY2023$301K
FY2024$250K
Expenses
$346K
FY2023▲ +39%
Tap a bar for its year
Expenses by fiscal year
FY2020$368K
FY2021$237K
FY2022$249K
FY2023$346K
FY2024$265K
Net assets
−$252K
FY2023▼ -23%
Tap a bar for its year
Net assets by fiscal year
FY2020−$110K
FY2021−$167K
FY2022−$206K
FY2023−$252K
FY2024−$268K

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim
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 May 2019.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $345K Management & general 0% · $1K

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.

Part VII, Section A · reportable compensation
Executive Director
$0Pt 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.

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Provided by the organization

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3 programs · $345K · in their own filed words · FY2023
01

Conferences and Coalition Building (marijuana)

TLP maintained contact with various allies who share the overarching purpose of ending marijuana prohibition in the United States.

$284Kprogram expense
02

State-Level Lobbying (sex Work)

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

$60Kprogram expense
03

Carbon Neutrality

TLP issued a small grant for the purpose of trying to ensure that the organization is carbon neutral.

$831program 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
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 FY2023 990, line by line.

1The main four
Money inPt VIII
$301K
Ln 12
Gifts and grantsLn 1h$300K
Other incomeLn 4–11$529
Money outPt IX
$346K
Ln 25
Programscol B$345K
Managementcol C$1K
Owns and owesPt X
−$252K
net assets · Ln 32
Cash and savingsLn 1–2$21K
Total assetsLn 16$21K
LiabilitiesLn 26$273K
PeoplePt VI, VII
1
listed · VII A
PaidVII A0
Voting boardVI 1a1
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$300K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Other incomeLn 4–11$529
Total revenueLn 12$301K
Assets in detailPt X, end of year
CashLn 1$21K
SavingsLn 2$0
Cash and savings togetherLn 1–2$21K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$21K
LiabilitiesLn 26$273K
Net assetsLn 32−$252K
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 FY23End FY23
Cash and savingsLn 1–2$7K$21K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$614$0
Total assetsLn 16$7K$21K
LiabilitiesLn 26$213K$273K
Net assetsLn 32−$206K−$252K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$345K$345K
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$0$0$0$0
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$1K$0$1K$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$158$158$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
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$346K$345K$1K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $250K$265K−$15K−$268K 990 PDF
FY2023 Viewing $301K$346K−$46K−$252K 990 PDF
FY2022 $210K$249K−$39K−$206K 990 PDF
FY2021 $181K$237K−$56K−$167K 990 PDF
FY2020 $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 FY2023 990 (6 parts)
Part I · Summary $300,529 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $210,000$300,000
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $111$529
I-12 Total revenuePrior year $210,111$300,529
I-13 Grants and similar amounts paidPrior year $239,857$345,081
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $9,316$1,210
I-18 Total expensesPrior year $249,173$346,291
I-19 Revenue less expensesPrior year −$39,062−$45,762
Part VI · Governance 0 of 1 board members independent, no flags
VI-1a Voting members of the governing body1
VI-1b Independent voting members0
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $300,529 across 10 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$300,000
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$300,000
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $484 · Unrelated business $45 · Excluded from tax $0$529
VIII-12 Total revenueRelated to mission $484 · Unrelated business $45 · Excluded from tax $0$300,529
Part IX · Statement of functional expenses $346,291 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $345,081$345,081
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 $0 · Management $0 · Fundraising $0$0
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 $1,052 · Fundraising $0$1,052
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 $158 · Management $0 · Fundraising $0$158
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-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $345,239 · Management $1,052 · Fundraising $0$346,291
Part X · Balance sheet $20,781 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $6,597$20,781
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 $614$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 $7,211$20,781
X-17 Accounts payable and accrued expensesStart of year $157$102
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 $213,000$273,000
X-26 Total liabilitiesStart of year $213,157$273,102
X-32 Total net assets or fund balancesStart of year −$205,946−$252,321
X-33 Total liabilities and net assetsStart of year $7,211$20,781
Part XI · Reconciliation of net assets −$252,321 net assets at year end
XI-1 Total revenue$300,529
XI-2 Total expenses$346,291
XI-3 Revenue less expenses−$45,762
XI-4 Net assets at start of year−$205,946
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−$613
XI-10 Net assets at end of year−$252,321

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

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