Decrim Swca INC

Tax-deductible

San Francisco, CA501(c)(3)Since 2023Community DevelopmentEIN 99-2224534

DecrimSexWorkCA uses an anti-criminalization framework to work toward the liberation and human rights of sex workers, focusing on uplifting the leaderships of those most impacted by criminalization, specifically Black, Brown, trans and gender expansive folks in the sex trade and street-based workers."

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
Run by 30 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$157K
to officers and key staff · 65% of spending
Top officer’s pay lower than 54% of similar orgs
Concern: pay to officers and key staff is 65% of spending; over 30%.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 16.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 9 voting members
Worth a look: 2 of 9 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$477K
+158% vs prior year
Spent
$243K
To programs
95%
Net assets
$325K
By yearFY2023–FY2025
Revenue
$477K
FY2025▲ +158%
Revenue by fiscal year
FY2023$127K
FY2024$185K
FY2025$477K
Net assets
$325K
FY2025▲ +258%
Net assets by fiscal year
FY2023$91K
FY2024$91K
FY2025$325K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2024.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $230K Management & general 5% · $12K Fundraising 0% · $98

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

Who runs it and what they're paid

9 people listed on the 990; $157K paid to officers and key staff.

Part VII, Section A · reportable compensation
Treasurer/Sec
$69,000Pt VII · Sec A
$46,231Pt VII · Sec A
$6,000Pt VII · Sec A
Director
$6,000Pt VII · Sec A
Director
$6,000Pt VII · Sec A
$6,000Pt VII · Sec A
Director
$6,000Pt VII · Sec A
Director
$6,000Pt VII · Sec A

Cocoa Makati’s $69K as Treasurer/Sec is at the 46th percentile of top reported officer pay among 1709 $100K–1M community development 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

NameFY2025FY2024
Cocoa Makati$69,000$69,000
Janelle Vinson$46,231$6,000
Fatima Shabazz$6,000—
Lotus Lain$6,000—
Jess Torres$6,000—
Michae De La Cuadra$6,000—
Ts Jane$6,000—
Cesar$6,000—

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.

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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

Decrim Swca INC is a community improvement nonprofit based in San Francisco, CA, formed in 2023.

Provided by the organization

This section is blank until Decrim Swca INC claims this page.

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1 program service account for $230K of program spending, described in the organization's own filed words · FY2025.
01

- SW March and Convening- In person working meeting- Mutual aid cycle- Public events/education: town hall, infosession, reconvening- Capacity building programs- Arts and healing justice project collaboration with transcend

$230Kprogram 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 · this organization's grantmaking
Grants paid · 1 grant · $6K · 2025–2025
Unitemized GrantFY2025$5,750

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$477K
Ln 12
Gifts and grantsLn 1h$450K
Fees for servicesLn 2g$27K
Money outPt IX
$243K
Ln 25
Programscol B$230K
Managementcol C$12K
Fundraisingcol D$98
Owns and owesPt X
$325K
net assets · Ln 32
Cash and savingsLn 1–2$324K
Total assetsLn 16$325K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A9
Voting boardVI 1a9
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$450K
Fees for servicesLn 2g$27K
Gains on assetsLn 7$0
Total revenueLn 12$477K
Assets in detailPt X, end of year
CashLn 1$324K
SavingsLn 2$0
Cash and savings togetherLn 1–2$324K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$325K
LiabilitiesLn 26$0
Net assetsLn 32$325K
OperationsPt I, VI
EmployeesI 52
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$91K$324K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$91K$325K
LiabilitiesLn 26$10$0
Net assetsLn 32$91K$325K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$6K$6K
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$157K$157K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$2K$2K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$9K$9K
Payroll taxesLn 10$10K$10K
Management feesLn 11a$0
Legal feesLn 11b$5K$2K$2K
Accounting feesLn 11c$5K$329$5K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$32K$32K
Advertising and promotionLn 12$3K$2K$571
Office expensesLn 13$10$10
Information technologyLn 14$1K$682$404$98
RoyaltiesLn 15$0
OccupancyLn 16$2K$2K
TravelLn 17$5K$5K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$200$200
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$500$250$250
Other expenses (24a–d)Ln 24$7K$3K$4K
All other expensesLn 24e$272$218$54
Total functional expensesLn 25$243K$230K$12K$98

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $477K$243K$234K$325K 990 PDF
FY2024 $185K$91K 990 PDF
FY2023 $127K$91K 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $476,707 across 9 lines filed
VIII-1f All other contributions, gifts and grants$449,642
VIII-1h Total contributions, gifts and grants$449,642
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $27,065$27,065
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 revenueRelated to mission $27,065$476,707
Part IX · Statement of functional expenses $242,837 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $5,750$5,750
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 staffPrograms $157,231$157,231
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $2,230$2,230
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $8,690$8,690
IX-10 Payroll taxesPrograms $9,538$9,538
IX-11a Management fees$0
IX-11b Legal feesPrograms $2,214 · Management $2,445$4,659
IX-11c Accounting feesPrograms $329 · Management $4,798$5,127
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $31,835$31,835
IX-12 Advertising and promotionPrograms $2,004 · Management $571$2,575
IX-13 Office expensesManagement $10$10
IX-14 Information technologyPrograms $682 · Management $404 · Fundraising $98$1,184
IX-15 Royalties$0
IX-16 OccupancyPrograms $1,500$1,500
IX-17 TravelPrograms $5,001$5,001
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $200$200
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $250 · Management $250$500
IX-24 Other expenses (24a–d)Programs $2,613 · Management $3,922$6,535
IX-24e All other expensesPrograms $218 · Management $54$272
IX-25 Total functional expensesPrograms $230,285 · Management $12,454 · Fundraising $98$242,837
Part X · Balance sheet $324,594 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $90,734$324,257
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$337
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $90,734$324,594
X-26 Total liabilitiesStart of year $10$0
X-27 Net assets without donor restrictionsStart of year $90,724$324,594
X-32 Total net assets or fund balancesStart of year $90,724$324,594
X-33 Total liabilities and net assetsStart of year $90,734$324,594
Part XI · Reconciliation of net assets $324,594 net assets at year end
XI-1 Total revenue$476,707
XI-2 Total expenses$242,837
XI-3 Revenue less expenses$233,870
XI-4 Net assets at start of year$90,724
XI-10 Net assets at end of year$324,594

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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