Peer Defense Project FY2024 filing

Tax-deductible

Astoria, NY501(c)(3)Civil Rights & AdvocacyEIN 88-1359120

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Our mission is to develop legal education and tech tools so that youth can use the law to stand up for justice

501(c)(3) charity; gifts are tax-deductible.
57¢ of each $1 spent went to programs.
$70K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $55K a year · 23% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
57%
of spending
Worth a look: 57% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 64% of spending
Concern: pay to officers and key staff is 64% of spending; over 30%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $255K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$3K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$210K
Spent
$109K
To programs
57%
Net assets
$131K
By yearFY2024–FY2025
Revenue
$210K
FY2024
Revenue by fiscal year
FY2024$210K
FY2025$268K
Expenses
$109K
FY2024
Expenses by fiscal year
FY2024$109K
FY2025$261K
Net assets
$131K
FY2024
Net assets by fiscal year
FY2024$131K
FY2025$108K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2023.

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

Where the money goes

57 cents of each dollar spent went to programs.

Program services 57% · $62K Management & general 27% · $30K Fundraising 15% · $17K

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

6 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Co-Founding Executive Director
$36,512Pt VII · Sec A
Co-President
$16,909Pt VII · Sec A
Co-Founding Executive Direcor
$16,835Pt VII · Sec A
Co-President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Co-Treasurer
$0Pt VII · Sec A

Maryam Salmanova’s $41K as Co-Founding Executive Director is at the 23rd percentile of top reported officer pay among 1031 $100K–1M 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

NameFY2025FY2024
Maryam Salmanova$40,889$36,512
Sarah Medina Camiscoli$38,308$16,835
Obrian Rosario—$16,909
Tristin Brown$4,000—

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 Peer Defense 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

Empowers youth with legal knowledge and tech tools to advocate for justice.

Provided by the organization

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3 programs · $54K · in their own filed words · FY2023
01

Freedom Law School

Peer defense project builds free legal courses, tools, and webinars for youth leaders to understand, use, and shape the law.

$19Kprogram expense
02

General Programs

Peer defense project partners with youth-serving organizations to put on educational events and build tools to support youth to understand, use, and shape the law.

$19Kprogram expense
03

Worker-Directed Nonprofit Mod

Peer defense project provides coaching to young leaders in the organization to develop leadership as well as build skills to paritcipate in participatory budgeting, hiring, and program development.

$16Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 5 funders$255K
See all 5 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$210K
Ln 12
Gifts and grantsLn 1h$210K
Other incomeLn 4–11$213
Money outPt IX
$109K
Ln 25
Programscol B$62K
Managementcol C$30K
Fundraisingcol D$17K
Owns and owesPt X
$131K
net assets · Ln 32
Cash and savingsLn 1–2$96K
Total assetsLn 16$134K
LiabilitiesLn 26$3K
PeoplePt VI, VII
6
listed · VII A
PaidVII A3
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$210K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Other incomeLn 4–11$213
Total revenueLn 12$210K
Assets in detailPt X, end of year
CashLn 1$96K
Cash and savings togetherLn 1–2$96K
Total assetsLn 16$134K
LiabilitiesLn 26$3K
Net assetsLn 32$131K
OperationsPt I, VI
EmployeesI 54
VolunteersI 66
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 FY24End FY24
Cash and savingsLn 1–2$96K
Total assetsLn 16$0$134K
LiabilitiesLn 26$0$3K
Net assetsLn 32$0$131K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$57K$38K$4K$15K
Other salaries and wagesLn 7$1K$1K$106$389
Payroll taxesLn 10$6K$4K$543$2K
Legal feesLn 11b$265$265
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$17K$16K$703
Office expensesLn 13$3K$386$3K
Information technologyLn 14$53$53
TravelLn 17$2K$1K$298
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$6K$848$5K$0
Total functional expensesLn 25$109K$62K$30K$17K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $268K$261K$8K$108K 990 PDF
FY2024 Viewing $210K$109K$101K$131K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $210,259 across 9 lines filed
Lines not itemized here account for $213 of total revenue; see the IRS return.
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$210,046
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$210,046
VIII-12 Total revenueRelated to mission $213 · Unrelated business $0 · Excluded from tax $0$210,259
Part IX · Statement of functional expenses $108,945 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $38,111 · Management $4,005 · Fundraising $14,788$56,904
IX-7 Other salaries and wagesPrograms $1,002 · Management $106 · Fundraising $389$1,497
IX-10 Payroll taxesPrograms $3,973 · Management $543 · Fundraising $1,672$6,188
IX-11b Legal feesPrograms $265$265
IX-11c Accounting feesManagement $7,380$7,380
IX-11g Other fees for servicesPrograms $16,302 · Management $703$17,005
IX-13 Office expensesPrograms $386 · Management $2,811$3,197
IX-14 Information technologyManagement $53$53
IX-17 TravelPrograms $1,320 · Management $298$1,618
IX-23 InsuranceManagement $8,520$8,520
IX-24 Other expenses (24a–d)Programs $848 · Management $5,470 · Fundraising $0$6,318
IX-25 Total functional expensesPrograms $62,207 · Management $29,889 · Fundraising $16,849$108,945
Part X · Balance sheet $133,918 assets, 10 lines filed
X-1 Cash, non-interest-bearing$95,594
X-4 Accounts receivable$33,000
X-9 Prepaid expenses and deferred charges$5,324
X-16 Total assetsStart of year $0$133,918
X-17 Accounts payable and accrued expenses$2,604
X-26 Total liabilitiesStart of year $0$2,604
X-27 Net assets without donor restrictionsStart of year $0$131,314
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $0$131,314
X-33 Total liabilities and net assetsStart of year $0$133,918
Part XI · Reconciliation of net assets $131,314 net assets at year end
XI-1 Total revenue$210,259
XI-2 Total expenses$108,945
XI-3 Revenue less expenses$101,314
XI-4 Net assets at start of year$0
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$30,000
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$131,314

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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