Civic Intelligence

Students for Sensible Drug Policy

EIN 52-2296291 • 501(c)3 • Washington, DC

Profile

SSDP Foundation mobilizes and empowers young people to push forsensible policies to achieve a safer and more just future whilefighting back against counterproductive Drug War policies,particularly those that directly harm students and youth.

2370 Champlain St NW 12Washington, DC 20009

ssdp.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.09x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

39th percentile

-3.1%

Higher net margin than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

81st percentile

31%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

40th percentile

-12%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$42,724

Up $10,150 (+31%) from 2022

Liabilities

Down

$3,644

Down $15,059 (-81%) from 2022

Net Assets

Up

$39,080

Up $25,209 (+182%) from 2022

Revenue

Down

$476,958

Down $67,311 (-12%) from 2022

Expenses

Down

$491,621

Down $288,872 (-37%) from 2022

Net Income

Up

-$14,663

Up $221,561 (+94%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $79,997Liabilities 2010: $3,125Net Assets 2010: $76,8722010Assets 2011: $423,865Liabilities 2011: $3,239Net Assets 2011: $420,6262011Assets 2012: $149,476Liabilities 2012: $2,348Net Assets 2012: $147,1282012Assets 2013: $356,969Liabilities 2013: $62,298Net Assets 2013: $294,6712013Assets 2014: $340,248Liabilities 2014: $18,974Net Assets 2014: $321,2742014Assets 2015: $337,291Liabilities 2015: $8,295Net Assets 2015: $328,9962015Assets 2016: $248,921Liabilities 2016: $31,863Net Assets 2016: $217,0582016Assets 2017: $233,187Liabilities 2017: $4,557Net Assets 2017: $228,6302017Assets 2018: $129,561Liabilities 2018: $9,613Net Assets 2018: $119,9482018Assets 2019: $95,367Liabilities 2019: $93,153Net Assets 2019: $2,2142019Assets 2020: $249,878Liabilities 2020: $99,671Net Assets 2020: $150,2072020Assets 2021: $262,563Liabilities 2021: $12,468Net Assets 2021: $250,0952021Assets 2022: $32,574Liabilities 2022: $18,703Net Assets 2022: $13,8712022Assets 2023: $42,724Liabilities 2023: $3,644Net Assets 2023: $39,0802023

Highlighted filing

2023

Assets$42,724
Liabilities$3,644
Net Assets$39,080

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $250,385Expenses 2010: $377,556Net Income 2010: -$127,1712010Expenses 2011: $380,9792011Expenses 2012: $489,8942012Revenue 2013: $514,480Expenses 2013: $366,985Net Income 2013: $147,4952013Revenue 2014: $502,254Expenses 2014: $475,651Net Income 2014: $26,6032014Revenue 2015: $606,756Expenses 2015: $599,034Net Income 2015: $7,7222015Revenue 2016: $775,365Expenses 2016: $923,403Net Income 2016: -$148,0382016Revenue 2017: $762,058Expenses 2017: $750,486Net Income 2017: $11,5722017Revenue 2018: $317,449Expenses 2018: $414,280Net Income 2018: -$96,8312018Revenue 2019: $683,919Expenses 2019: $810,101Net Income 2019: -$126,1822019Revenue 2020: $784,117Expenses 2020: $633,500Net Income 2020: $150,6172020Revenue 2021: $560,602Expenses 2021: $460,714Net Income 2021: $99,8882021Revenue 2022: $544,269Expenses 2022: $780,493Net Income 2022: -$236,2242022Revenue 2023: $476,958Expenses 2023: $491,621Net Income 2023: -$14,6632023

Highlighted filing

2023

Revenue$476,958
Expenses$491,621
Net Income-$14,663

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.43$0.04$0.39$4.77$4.92$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.33$0.19$0.14$5.44$7.80$2.36
2021Detailed filing. Detailed filing data is available for this year.$2.63$0.12$2.50$5.61$4.61$1.00
2020Detailed filing. Detailed filing data is available for this year.$2.50$1.00$1.50$7.84$6.34$1.51
2019Summary only. Only limited summary data is available for this year.$0.95$0.93$0.02$6.84$8.10$1.26
2018Summary only. Only limited summary data is available for this year.$1.30$0.10$1.20$3.17$4.14$0.97
2017Detailed filing. Detailed filing data is available for this year.$2.33$0.05$2.29$7.62$7.50$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.49$0.32$2.17$7.75$9.23$1.48
2015Detailed filing. Detailed filing data is available for this year.$3.37$0.08$3.29$6.07$5.99$0.08
2014Detailed filing. Detailed filing data is available for this year.$3.40$0.19$3.21$5.02$4.76$0.27
2013Detailed filing. Detailed filing data is available for this year.$3.57$0.62$2.95$5.14$3.67$1.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.02$1.47$4.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.24$0.03$4.21$3.81
2010Summary only. Only limited summary data is available for this year.$0.80$0.03$0.77$2.50$3.78$1.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$476,958
Mission and Program Overview

Mission

SSDP Foundation is committed to providing education on harms caused by the War on Drugs, working to involve youth in the political process, and promoting an open, honest, and rational discussion of alternative solutions to our nation's drug problems.

Education and outreach regardingsensible drug policies. See Part III and Schedule O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$13,701$25,265▲ $11,564
Prepaid Expenses and Deferred Charges$17,163$16,403▼ $760
Land, Buildings, and Equipment, Net$634$634→ $0
Savings and Temporary Cash Investments$1,076$422▼ $654
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$32,574$42,724▲ $10,150
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$18,703$3,644▼ $15,059
Total Liabilities$18,703$3,644▼ $15,059
Net Assets / Fund Balance
Net Assets With Donor Restrictions$308,435$82,632▼ $225,803
Net Assets Without Donor Restrictions$-294,564$-43,552▲ $251,012
Total Net Assets Fund Balance$13,871$39,080▲ $25,209
Total Liabilities and Net Assets / Fund Balance$32,574$42,724▲ $10,150

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$634$21,697$22,331
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jason OrtizDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$476,451
Program Service Revenue
$334
Investment Income
$0
Other Revenue
$173
All Other Contributions
$476,288
Change in Net Assets
$-14,663

Audited Revenue Reconciliation

Revenue per Audited Statements
$476,958
Total Revenue per Audited Statements
$476,958
Total Revenue per Form 990
$476,958
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$269,590
Other Expenses$217,431
Total Fundraising Expense$5,272
Grants and Similar Amounts Paid$4,600
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,982--$248,982
Travel$31,611$9,717$367$41,695
Insurance$17,291$18,485-$35,776
Fees for Services Accounting-$29,865-$29,865
Payroll Taxes$20,325$283-$20,608
All Other Expenses$4,762$7,172$82$12,016
Conferences and Meetings$1,487$2,942$2,923$7,352
Other Expenses$743$4,933$1,900$5,676
Fees for Services Legal$4,275--$4,275
Fees for Services Other-$3,903-$3,903
Foreign Grants$2,600--$2,600
Grants to Domestic Individuals$2,000--$2,000
Office Expenses$34$584-$618
Advertising$316$97-$413
Total Functional Expenses$356,473$129,876$5,272$491,621

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$491,621
Total Expenses per Audited Statements$491,621
Total Expenses per Form 990$491,621
International Activity

International Summary

Spending
$2,600

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeGrant-00$2,600
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Form 990, Part VI, Section A, line 6:

In addition to members of chapters, any person may become a member of SSDPby paying an annual contribution to the national office. Members under thisarticle shall have no voting rights or power to participate in themanagement of the organization. The Board of Directors may from time totime establish honorary titles for persons who may make contributions tothe organizations. Such titles may include the word "member" but inclusionof such term shall not give any such person legal rights as a member of theorganization. Such members are encouraged to make financial contributionsto support the organization.

Form 990, Part VI, Section A, line 7A:

Members annually vote for slate of directors.

Form 990, Part VI, Section B, line 11B:

The Executive Director and Deputy Director review the Form 990 prior tofiling.

Form 990, Part VI, Section B, Line 12C:

The conflict of interest policy is signed by incoming members and reviewedon an annual basis with board members.

Form 990, Part VI, Section B, Line 15:

Compensation of the Executive Director is reviewed as part of theperformance and pay review process by the Board of Directors annually atthe end of the year. The process included a review of salaries atcomparably sized organizations in the Washington, DC metro area.Compensation of all employees is reviewed as part of the annual performanceand pay review process of employees conducted by the Executive Director inapproximately July each year. The process includes a review of salaries atcomparatively sized organizations in the geographic area in which the staffmember is located.

Form 990, Part VI, Section C, Line 19:

The organization provides access to the by-laws, annual reports, auditedfinancial statements and Form 990 on their website.

Filing and Contact Details

Filer

Filer Name
Students For Sensible Drug Policy
EIN
52-2296291
Phone
2023935280
Address
2370 Champlain St NW 12, Washington, DC 20009

Signing Officer

Name
Jason Ortiz
Title
Director
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Ortiz
Formed
2000
Legal Domicile
Dc
Voting Board Members
16
Independent Board Members
16
Employees
9
Volunteers
3,000

Preparer

Firm
Pranas Accounting Tax & Bookkeeping
Address
8605 SANTA MONICA BLVD, WEST HOLLYWOOD, CA 90069
Preparer
Prabha Srinivasan
Phone
8183382743
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

= $39872

Form 990, Part I,

Organizations mission and most significant activitiesSSDP Foundation mobilizes and empowers young people to push forsensible policies to achieve a safer and more just future whilefighting back against counterproductive Drug War policies, particularlythose that directly harm students and youth.

Form 990, Part III, Line 4A (Continued)

Individual chapters worked to advance marijuana policy reform, 911 GoodSamaritan policies, access to naloxone on their campuses or in theirstates, and other harm-reduction policies. Staff, students and alumnirepresented SSDP at the UN as an organization with special consultativestatus to ECOSOC.Through the Just Say Know peer education program, dozens of peereducators have been certified, resulting in delivery of evidence-baseddrug education to hundreds of students.

Form 990, Part IX, Line 11G, Other Fees:

Other professional fees:Program service expenses 106,671.Management and general expenses 496.Fundraising expenses 0.Total expenses 107,167.Total Other Fees on Form 990, Part IX, line 11g, Col A 107,167.

Form 990, Part XII, Line 2C:

SSDPs Executive Director and Deputy Director are responsible foroversight of the audit, including selection of the independentaccountant.

Financial Statement Notes

Part X : FIN48 Footnote

Part X, Line 2:Management evaluated SSDPs tax positions and has concluded that SSDP has taken no uncertain tax positions that require either recognition ordisclosure in the consolidated financial statements.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Part X, Line 2:Management evaluated SSDPs tax positions and has concluded that SSDP has taken no uncertain tax positions that require either recognition ordisclosure in the consolidated financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2= $39872
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Organizations mission and most significant activitiesSSDP Foundation mobilizes and empowers young people to push forsensible policies to achieve a safer and more just future whilefighting back against counterproductive Drug War policies, particularlythose that directly harm students and youth.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Individual chapters worked to advance marijuana policy reform, 911 GoodSamaritan policies, access to naloxone on their campuses or in theirstates, and other harm-reduction policies. Staff, students and alumnirepresented SSDP at the UN as an organization with special consultativestatus to ECOSOC.Through the Just Say Know peer education program, dozens of peereducators have been certified, resulting in delivery of evidence-baseddrug education to hundreds of students.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Other professional fees:Program service expenses 106,671.Management and general expenses 496.Fundraising expenses 0.Total expenses 107,167.Total Other Fees on Form 990, Part IX, line 11g, Col A 107,167.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6In addition to members of chapters, any person may become a member of SSDPby paying an annual contribution to the national office. Members under thisarticle shall have no voting rights or power to participate in themanagement of the organization. The Board of Directors may from time totime establish honorary titles for persons who may make contributions tothe organizations. Such titles may include the word "member" but inclusionof such term shall not give any such person legal rights as a member of theorganization. Such members are encouraged to make financial contributionsto support the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Members annually vote for slate of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The Executive Director and Deputy Director review the Form 990 prior tofiling.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The conflict of interest policy is signed by incoming members and reviewedon an annual basis with board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Compensation of the Executive Director is reviewed as part of theperformance and pay review process by the Board of Directors annually atthe end of the year. The process included a review of salaries atcomparably sized organizations in the Washington, DC metro area.Compensation of all employees is reviewed as part of the annual performanceand pay review process of employees conducted by the Executive Director inapproximately July each year. The process includes a review of salaries atcomparatively sized organizations in the geographic area in which the staffmember is located.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11The organization provides access to the by-laws, annual reports, auditedfinancial statements and Form 990 on their website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12SSDPs Executive Director and Deputy Director are responsible foroversight of the audit, including selection of the independentaccountant.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part I,
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part III, Line 4a (Continued)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g, Other Fees:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section A, line 6:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section A, line 7a:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section B, line 11b:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part VI, Section B, Line 12c:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part VI, Section B, Line 15:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part VI, Section C, Line 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part XII, Line 2c:
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0Students for Sensible Drug Policy Inc
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt02370 Champlain St NW
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