If When How EIN 90-0181944

If When How

EIN  90-0181944 Public charity (501(c)(3)) Oakland, CA Founded 2003
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 7/22/26 · see original filing: IRS
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Size
$10–100M
What they do
Advocates for reproductive freedom and family autonomy through policy change and support.
Leadership
Mariko Miki · Pres. / Co E.d. · $250K
Money in and out
$11.2M revenue, $11.2M expenses
Bottom line
80% program efficiency

Advocates for reproductive freedom and family autonomy through policy change and support. For fiscal year 2024 it reported $11.2M in revenue, $11.2M in expenses, and $25.1M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$11.2M
Pt VIII · Ln 12
Total expenses
$11.2M
Pt IX · Ln 25
Net assets
$25.1M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $34K
Where spending went · Part IX cols B–D
Program services $0.80 Management & general $0.11 Fundraising $0.09
Program efficiency
80%
of spending reaches programs▲ +1% vs prior filing year
Operating runway
25.3mo
months of highly liquid reserves at operating expense rate▼ -25% vs prior filing year
Surplus margin
0%
revenue over expenses, this year▼ -98% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$11.2M
FY2024▼ -18%
Expenses
$11.2M
FY2024▼ -4%
Total assets
$25.6M
FY20240%
Total liabilities
$513K
FY2024▼ -9%
Total revenue
$11.2M
Pt VIII · Ln 12
Total expenses
$11.2M
Pt IX · Ln 25
Net assets
$25.1M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$34K
Total assetsPt X · Ln 16$25.6M
Program-expense ratioPt IX · col B80%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 44
Mission & Programs · Part III

Where the work happens

3 program services account for $8.9M of program spending, described in the organization's own filed words · FY2024.
01

Legal & Policy

Operated the Repro Legal Helpline; litigated cases involving criminalization of pregnancy outcomes in state and federal courts; supported proactive policies and fought oppressive policies at the state and local level; conducted research into the criminalization of pregnancy outcomes; and provided technical assistance and public education.

$6.3Mprogram expense
02

Repro Legal Defense Fund

Supported people who are criminalized for their pregnancy outcomes mount strong legal defenses by covering pretrial release and criminal defense costs.

$1.9Mprogram expense
03

Movement

Built a network of lawyers, law students, and advocates ready to provide legal and practical support across the U.S.

$745Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CIf When How
EINHdr · item D90-0181944
Principal addressHdr · item COakland, CA
WebsiteHdr · item Jwww.ifwhenhow.org
Year of formationHdr · item L2003
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCivil Rights & Advocacy (R61)
Ruling yearIRS BMFMar 2005

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1b4
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Pres. / Co E.d.
$250,000Pt VII · Sec A
Chf Leg/Pol Dir
$217,844Pt VII · Sec A
Sec. / Treas.
$207,787Pt VII · Sec A
SR. Counsel/Legal
$176,099Pt VII · Sec A
SR Dir. of Tech.
$172,096Pt VII · Sec A
SR. Devel. Dir.
$164,800Pt VII · Sec A
Legal Svcs Dir.
$163,441Pt VII · Sec A
$156,225Pt VII · Sec A

Mariko Miki’s $250K as Pres. / Co E.d. is at the 47th percentile of top reported officer pay among 129 $10–100M 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Jill E Adams$357,384$388,009$189,127
Mariko Miki$250,000$262,613$201,929$180,375
Sara Ainsworth$217,844$243,104$198,900$171,519
Elizabeth Rivera$207,787$186,402$146,085
Lisa Lim$164,800$181,424
Farah Diaz-Tello$176,099$177,458$128,353
Melanie Anguay$172,096$169,883$137,592$129,450
Kylee Sunderlin$163,441

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 If When How executive salaries →

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Statement of Revenue

Part VIII
Contributions & grants$10.7M · 96%
Investment income$469K · 4%
Contributions & grants96%$10.7M
Investment income4%$469K
Program service revenue$250
Other revenue$20K
Total revenueLn 12$11.2M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.80 Management & general $0.11 Fundraising $0.09
Program services80%$8.9M
Management & general11%$1.2M
Fundraising9%$1.0M
Total functional expensesLn 25$11.2M

Balance Sheet

Part X · end of year
CashLn 1$21.9M
Total assetsLn 16$25.6M
Total liabilitiesLn 26$513K
Total net assetsLn 32$25.1M
Months of cash on handcomputed23.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $22.0M · Operating expenses (Pt IX) $11.2M · Less non-cash grants $774K · Cash operating expenses/yr $10.4M
25.3 months
Where the money goes
Program services
Program services $8.9M · Total expenses $11.2M
80%
Management & General
Management & general $1.2M · Total expenses $11.2M
11%
Fundraising
Fundraising $1.0M · Total expenses $11.2M
9%
Cost to raise $1
Fundraising expense (3-yr avg) $926K · Solicited contributions (3-yr avg) $14.4M
$0.06 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $10.7M · Total revenue $11.2M
96%
Government reliance
Government grants — · Total revenue $11.2M
Earned-income share
Program service revenue $250 · Total revenue $11.2M
0%
Investment reliance
Investment income $469K · Total revenue $11.2M
+4%
Program self-sufficiency
Program service revenue $250 · Total expenses $11.2M
0%
Growth & trend
Revenue growth (YoY)
This year $11.2M · Prior year $13.7M
-18%
Net-asset trend (YoY)
End of year $25.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $11.2M · Expenses $11.2M
0%
Liabilities-to-Assets
Total liabilities — · Total assets $25.6M
Net-asset ratio
Net assets $25.1M · Total assets $25.6M
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $49K · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $25.6M
0%
People & payroll
Highest Reported Total Compensation
Individual Mariko Miki · Reported title PRES. / CO E.D. · Highest reported compensation $250K · Total expenses $11.2M
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $7.1M · Total expenses $11.2M
63%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 80%
Overhead ratio 11%
Fundraising cost ratio 10%
Revenue growth -18%
Investment management fee ratio 0%
Legal fee ratio 1%
Accounting fee ratio 2%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 22 funders →
Grants paid · 37 grants · $2.1M · 2021–2024
Alliance of ChicagoIL · FY2024$84,700
Jane's Due Process INCTX · FY2024$77,000
Elephant CircleCO · FY2024$77,000
Positive Womens NetworkCA · FY2024$72,000
Brooklyn Defender ServicesNY · FY2024$70,000
Unitemized GrantFY2024$43,825
Elephant CircleCO · FY2023$77,500
Alliance of ChicagoIL · FY2023$77,500
Sisterlove IncorporatedGA · FY2023$65,000
Positive Womens NetworkCA · FY2023$65,000
Women's Law ProjectPA · FY2023$59,688
Tides CenterCA · FY2023$20,000
Unitemized GrantFY2023$15,328
See all 37 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$11.2M revenue · viewing · ⤓ 990 PDF
FY2023$13.7M revenue · ⤓ 990 PDF
FY2022$19.2M revenue · ⤓ 990 PDF
FY2021$8.8M revenue · ⤓ 990 PDF
FY2020$15K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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