Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 9,497,864 | 13,058,914 | 15,147,738 | 16,356,443 | 12,456,927 | 66,517,886 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 9,497,864 | 13,058,914 | 15,147,738 | 16,356,443 | 12,456,927 | 66,517,886 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 28,610,540 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 37,907,346 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 9,497,864 | 13,058,914 | 15,147,738 | 16,356,443 | 12,456,927 | 66,517,886 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 24,659 | 32,295 | 27,073 | 47,953 | 100,567 | 232,547 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 12,614,170 | 43,148 | 2,495 | 80,444 | 12,740,257 | |
| 11 | Total support. Add lines 7 through 10 | 79,490,690 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | OTHER INCOME - 2018 AMOUNT: $ 1,003. 2019 AMOUNT: $ 5,148. 2020 AMOUNT: $ 55. 2021 AMOUNT: $ 1,005. LOAN FORGIVENESS - 2018 AMOUNT: $ 12,613,167. SETTLEMENT INCOME - 2019 AMOUNT: $ 28,000. REFUND - 2019 AMOUNT: $ 10,000. 2020 AMOUNT: $ 2,440. 2021 AMOUNT: $ 11,337. DRUG POLICY ACTION ADMIN - 2021 AMOUNT: $ 68,102. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 1 | STANDING IN OUR WAY IS THE HALF-CENTURY-LONG WAR ON DRUGS. IT IS REALLY A WAR ON PEOPLE - BY DESIGN IT TARGETS THOSE WHO ARE BLACK, LATINX, INDIGENOUS, AND CASH-POOR. THE DRUG POLICY ALLIANCE AIMS TO END THE DRUG WAR, REPAIR ITS HARMS, AND BUILD A BETTER APPROACH TO DRUGS GROUNDED IN SCIENCE, COMPASSION, HEALTH, EQUITY, AND HUMAN RIGHTS. WE ENVISION A JUST SOCIETY IN WHICH PEOPLE ARE NO LONGER PUNISHED FOR WHAT THEY PUT INTO THEIR OWN BODIES, AND IN WHICH THE FEARS, PREJUDICES, AND PUNITIVE PROHIBITIONS OF TODAY ARE NO MORE. SINCE 2000, WE HAVE ADVOCATED AT EVERY LEVEL TO CHANGE LAWS, ADVANCE JUSTICE, AND SAVE LIVES. THE POLICIES WE HAVE INFLUENCED HAVE IMPROVED THE CIRCUMSTANCES OF MILLIONS OF PEOPLE, BY SHRINKING THE SCOPE OF THE CRIMINAL LEGAL SYSTEM TO REDUCE ARRESTS AND INCARCERATION, AND BY EXPANDING HEALTH SERVICES FOR THOSE WHO USE DRUGS. THE DRUG POLICY ALLIANCE HAS BEEN AT THE VANGUARD OF EVERY MAJOR POSITIVE EVOLUTION IN DRUG POLICY IN THE UNITED STATES IN THE PAST TWO DECADES. MANY OF OUR STATE-LEVEL VICTORIES WERE THE FIRST OF THEIR KIND, FROM ENDING MARIJUANA PROHIBITION, TO DECRIMINALIZING POSSESSION OF ALL DRUGS, TO EXPANDING ACCESS TO OPIOID OVERDOSE REVERSAL MEDICATION, AND MORE. HERE IS HOW WE MANAGE TO MAKE AN IMPACT THAT FAR EXCEEDS OUR SIZE: 1) LEADING CAMPAIGNS. WE DEVELOP AND LEAD INNOVATIVE CAMPAIGNS TO ENACT LOCAL, STATE, AND FEDERAL REFORMS BY CRAFTING POLICY PROPOSALS GROUNDED IN EVIDENCE, DEVELOPING POLITICAL AND COMMUNICATIONS STRATEGIES, EDUCATING AND PERSUADING POLICYMAKERS, BUILDING COALITIONS, AND MOBILIZING OUR SUPPORTERS. 2) SUPPORTING GRASSROOTS LEADERSHIP. WE SUPPORT CAMPAIGNS LED BY OUR ALLIES SHARING OUR EXPERTISE IN POLICY DRAFTING, DATA AND RESEARCH, POLITICAL STRATEGY AND ADVOCACY, AND MESSAGE DEVELOPMENT, AND CONNECTIONS TO FUNDING AND OTHER MOVEMENT LEADERS. WE ALSO SUPPORT LOCAL GROUPS IMPLEMENTING OUR HARD-WON REFORMS, WHILE WE MONITOR THE GOVERNMENT AGENCIES INVOLVED. 3) SHAPING THE CONVERSATION. WE SHIFT NARRATIVES THAT PERPETUATE HARM AND STIGMA, LEVERAGE COMMUNICATIONS TO ADVANCE SPECIFIC CAMPAIGNS, AND PRODUCE CUTTING-EDGE ANALYSES AND IDEAS ABOUT DRUG POLICY TO EXPAND THE KNOWLEDGE BASE AND INFORM OUR AGENDA. 4) BUILDING THE MOVEMENT. WE SERVE AS THE CULTIVATOR AND CONVENER OF THE DRUG POLICY REFORM MOVEMENT, AND AS A CAPACITY-BUILDING HUB FOR OTHER JUSTICE MOVEMENTS WHOSE ISSUES ARE HARMED BY THE DRUG WAR. WE FORGE DEEP AND LASTING PARTNERSHIPS WITH ALLIED ORGANIZATIONS, AND SEEK TO BUILD POWER AMONG GROUPS ORGANIZING WITH PEOPLE WHO USE DRUGS AND THOSE MOST IMPACTED BY RACIST DRUG POLICIES. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION AMENDED ITS BYLAWS DURING THE TAX YEAR. THE CHANGES INCLUDED THE FOLLOWING PRINCIPAL REVISION, IN ADDITION TO OTHER SMALLER CHANGES: - TERM LIMITS FOR DIRECTORS, LIMITING EACH TO SERVE TWO CONSECUTIVE THREE-YEAR TERMS AND REQUIRING THEM TO WAIT A YEAR BEFORE RUNNING AGAIN. |
| FORM 990, PART VI, SECTION B, LINE 11B | DRUG POLICY ALLIANCE ENGAGED AN OUTSIDE ACCOUNTING FIRM TO PREPARE THE FORM 990. IT WAS PRESENTED TO THE AUDIT & FINANCE COMMITTEE, AFTER DRUG POLICY ALLIANCE'S CHIEF OPERATING OFFICER'S REVIEW. ONCE ANY QUESTIONS OR CONCERNS ARE ADDRESSED, IT IS SENT TO THE FULL BOARD FOR THEIR REVIEW. ANY QUESTIONS FROM BOARD MEMBERS ARE DIRECTED TO STAFF OR TO THE ACCOUNTING FIRM, AS APPROPRIATE. ONCE ALL QUESTIONS ARE SATISFACTORILY RESOLVED, THE FORM 990 IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | DRUG POLICY ALLIANCE HAS A CONFLICT OF INTEREST POLICY THAT APPLIES TO BOARD MEMBERS AND OFFICERS. EACH BOARD MEMBER AND OFFICER MUST ANNUALLY SIGN AND SUBMIT TO THE EXECUTIVE DIRECTOR A STATEMENT DISCLOSING THEIR AWARENESS OF THE POLICY AND DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST. IF A POTENTIAL OR ACTUAL CONFLICT IS DISCLOSED AT ANY TIME, THE AUDIT & FINANCE COMMITTEE REVIEWS THE MATERIAL FACTS AND CIRCUMSTANCES. IF IT IS ESTABLISHED THAT AN ACTUAL CONFLICT EXISTS, THE INDIVIDUAL WILL BE NOTIFIED IMMEDIATELY AND WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DISCUSSIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL THE CONFLICT IS RESOLVED. AT THE REQUEST OF THE AUDIT & FINANCE COMMITTEE, THE INTERESTED PERSON MAY PROVIDE INFORMATION REGARDING THE TRANSACTION PRIOR TO THE DELIBERATIONS OF THE BOARD. ANY DISCUSSION REGARDING THE CONFLICT OF INTEREST TRANSACTION IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETINGS, REFLECTING THE CONFLICT OF INTEREST THAT WAS DISCLOSED, THE NAME OF THE INTERESTED PERSON, AND THE FINAL DETERMINATION AND DECISION. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR BASED ON HER BACKGROUND AND EXPERIENCE, EDUCATION AND TRAINING, AND COMPETENCIES. IN DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION, THE EXECUTIVE COMMITTEE CONSULTED AVAILABLE COMPENSATION SURVEYS, INCLUDING THOSE PUBLISHED BY NONPROFIT NEW YORK AND THE NEW YORK COUNCIL OF NONPROFITS. THE COMPENSATION DECISION DOCUMENTED IN THE RECORDS OF THE ORGANIZATION. THIS PROCESS WAS LAST COMPLETED IN FISCAL YEAR 2022. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE, AS WELL AS GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -1,790. LOSS ON UNCOLLECTIBLE PLEDGE -50,000. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS AN AUDIT & FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |