Civic Intelligence

Plus Fund Paid Leave for the United

EIN 81-0997990 • 501(c)3 • San Francisco, CA

Profile

PL+US: Paid Leave for the US's single mission is to win paid family leave for everyone in the United States. The Organization's strategy layers public education, advocacy, and accountability campaigns with state-of-the art communications and digital grassroots engagement to win ambitous solutions for working people in the United States.

PO Box 411075San Francisco, CA 94141

paidleave.us

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

2nd percentile

-1642%

Higher net margin than 2% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

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 2022

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

5th percentile

-98%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$0

Down $862,735 (-100%) from 2021

Liabilities

Down

$0

Down $12,321 (-100%) from 2021

Net Assets

Down

$0

Down $850,414 (-100%) from 2021

Revenue

Down

$51,800

Down $2,108,980 (-98%) from 2021

Expenses

Down

$902,214

Down $3,394,821 (-79%) from 2021

Net Income

Up

-$850,414

Up $1,285,841 (+60%) from 2021

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $160,539Liabilities 2015: $02015Assets 2016: $487,489Liabilities 2016: $20,159Net Assets 2016: $467,3302016Assets 2017: $721,395Liabilities 2017: $26,372Net Assets 2017: $695,0232017Assets 2018: $2,313,092Liabilities 2018: $91,070Net Assets 2018: $2,222,0222018Assets 2019: $3,772,188Liabilities 2019: $114,000Net Assets 2019: $3,658,1882019Assets 2020: $3,449,967Liabilities 2020: $463,298Net Assets 2020: $2,986,6692020Assets 2021: $862,735Liabilities 2021: $12,321Net Assets 2021: $850,4142021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2015: $178,000Expenses 2015: $17,461Net Income 2015: $160,5392015Revenue 2016: $754,939Expenses 2016: $442,040Net Income 2016: $312,8992016Revenue 2017: $1,035,721Expenses 2017: $808,029Net Income 2017: $227,6922017Revenue 2018: $3,308,124Expenses 2018: $1,781,125Net Income 2018: $1,526,9992018Revenue 2019: $4,304,058Expenses 2019: $2,867,888Net Income 2019: $1,436,1702019Revenue 2020: $2,323,822Expenses 2020: $2,995,341Net Income 2020: -$671,5192020Revenue 2021: $2,160,780Expenses 2021: $4,297,035Net Income 2021: -$2,136,2552021Revenue 2022: $51,800Expenses 2022: $902,214Net Income 2022: -$850,4142022

Highlighted filing

2022

Revenue$51,800
Expenses$902,214
Net Income-$850,414

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Jan 16, 2023
Return Version
2021v4.0
Gross Receipts
$51,800
Mission and Program Overview

Mission

PL+US: Paid Leave for the US's single mission is to win paid family leave for everyone in the United States. The Organization's strategy layers public education, advocacy, and accountability campaigns with state-of-the art communications and digital grassroots engagement to win ambitous solutions for working people in the United States.

PL+US: PAID Leave for the US's single mission is to win paid family leave for everyone in the United States.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$824,981$0▼ $824,981
Accounts Receivable$35,211$0▼ $35,211
Prepaid Expenses and Deferred Charges$2,543$0▼ $2,543
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$862,735$0▼ $862,735
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$12,321--
Total Liabilities$12,321$0▼ $12,321
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$850,414--
Total Net Assets Fund Balance$850,414$0▼ $850,414
Total Liabilities and Net Assets / Fund Balance$862,735$0▼ $862,735
Compensation and Service Providers

Board Members and Trustees

NameTitle
Parker BlackmanChairman
Chloe SladdenBoard Member
Erin ThomasBoard Member
Kathryn BethellBoard Member
Missy NarulaBoard Member
Tolu LawrenceBoard Member
Molly DayExecutive Director
Nick AllardiceSecretary
Kara GustafsonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Molly Dayassist to close out PLUS375 7th Street, Brooklyn, NY 11215$117,400
Revenue and Support

Revenue Composition

Contributions and Grants
$51,800
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$51,800
Change in Net Assets
$-850,414
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$902,019
Total Fundraising Expense$325
Salaries, Compensation, and Employee Benefits$195
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$555,120$137,141$308$692,569
Advertising$89,855--$89,855
Fees for Services Accounting-$85,455-$85,455
Information Technology$19,937$4,344-$24,281
Fees for Services Legal-$2,643-$2,643
Insurance$148$2,377$17$2,542
Travel$1,500$422-$1,922
Office Expenses$315$584-$899
Other Expenses$574$202-$776
Occupancy-$268-$268
Other Employee Benefits-$195-$195
Total Functional Expenses$667,449$234,440$325$902,214
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
Backup withholding compliance
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is reviewed by the Executive Director and the Director of Finance

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

In connection with any actual or possible conflict of interest, an interested person must disclose the existence of financial interest and be given the opportunity to disclose all material facts to the directors and members of the committees with governing board-delegated powers considering the proposed transaction or arrangement. In an effort to aid such disclosure, each member (board, committee, or staff) shall complete a conflict-of-interest questionnaire as circumstances warrant, but no less frequently than annually. Determining whether a conflict of interest exists-The Board shall review each member quesionnaire and any other disclosures regarding the financial interest of its members. After disclosure of the financial interest, the interested person shall leave the board meeting while the remaining board members discuss and vote on whether a conflict of interest exists. Procedures for addressing the conflict of interest: after exercising due diligence, the governing board or committee shall determine whether the organization can obtain with reasonable effort a more advantageous transaction or arrangement from a person or entity that would not produce a conflict of interest. The interested person shall not be present in the room during the determination. If an alternative transaction or arrangement is not possible, the governining board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arragnement is in the best interest of the organization, for its own benefit, and fair and reasonable. Based on these determinations, the board or committee shall make its decision on whether to enter into the transaction or arrangement. Disciplinary action - if the committee has reason to believe an individual has failed to disclose actual or potential conflicts of interest, it will inform the member and follow him/her to explain the alleged failure to disclose. If the committee still has reason to believe a conflict of interest exists after the alleged conflict is explained, it will take corrective action.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The annual process for determining compensation is as follows: The Nonprofit shall have the full board annually evaluate the Executive Director on his/her performance, and ask for his/her input on matters of performance and compensation. The President of the Board of Directors will obtain research and information to make a recommendation to the full board for the compensation (salary and benefits) of the Executive Director (and other highly compensated employees or consultants) based on a review of comparability data. For example, the President of the Executive Board will secure data that documents compensation levels and benefits for similar qualified individuals in comparable positions at similar organizations. This data may include the following: salary and benefit compensation studies by independent sources; wirtten job offers for positions at similar organizations; information obtained from the IRS Form 990 filings of similar organizations.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The Organization's 1023, 990 forms, financial statements, governing documents, and other policies required to be available to the public are available upon requests.

Filing and Contact Details

Filer

Filer Name
PLUS Fund Paid Leave for the United
EIN
81-0997990
Phone
2066501333
Address
PO Box 411075, San Francisco, CA 94141

Signing Officer

Name
Molly Day
Title
Executive Director
Signed
2023-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Molly Day
Formed
2015
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
R J Ricciardi Inc
Address
1101 Fifth Avenue Suite 360, San Rafael, CA 94901
Preparer
Hiep Pham
Phone
4154571215
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Campaigns - Reaching key decision makers with timely and targeted campaigns and petitions urging them to act on expanding access to paid family and medical leave.

Financial Statement Notes

Part X : FIN48 Footnote

The Organization has analyzed tax positions taken for filing with the IRS and all state jurisdictions where it operates. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the Organization's financial condition, results of operations, or cash flows. Accordingly, the Organization has not recorded any reserves, or related accruals for interested penalties for uncertain income tax positions at July 31, 2022.

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IRS990/PrincipalOfficerNm0Molly Day
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IRS990/ProgSrvcAccomActy2Grp/Desc0Education & Outreach - Building awareness of paid family and medical leave and highlighing the stories of impacted people through original reports, research, and paid and earned media that identify the complexity and broad impact of this issue.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0271529
IRS990/ProgSrvcAccomActy3Grp/Desc0Public Sector Engagement - Educating and engaging policy makers and other key decision makers on paid family and medical leave, and advocating that they support high quality public policy to provide paid leave and address the caregiviing crisis in the US.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has analyzed tax positions taken for filing with the IRS and all state jurisdictions where it operates. The Organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the Organization's financial condition, results of operations, or cash flows. Accordingly, the Organization has not recorded any reserves, or related accruals for interested penalties for uncertain income tax positions at July 31, 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Organization has no assets of value to be distributed
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02022-07-31
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Campaigns - Reaching key decision makers with timely and targeted campaigns and petitions urging them to act on expanding access to paid family and medical leave.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is reviewed by the Executive Director and the Director of Finance
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2In connection with any actual or possible conflict of interest, an interested person must disclose the existence of financial interest and be given the opportunity to disclose all material facts to the directors and members of the committees with governing board-delegated powers considering the proposed transaction or arrangement. In an effort to aid such disclosure, each member (board, committee, or staff) shall complete a conflict-of-interest questionnaire as circumstances warrant, but no less frequently than annually. Determining whether a conflict of interest exists-The Board shall review each member quesionnaire and any other disclosures regarding the financial interest of its members. After disclosure of the financial interest, the interested person shall leave the board meeting while the remaining board members discuss and vote on whether a conflict of interest exists. Procedures for addressing the conflict of interest: after exercising due diligence, the governing board or committee shall determine whether the organization can obtain with reasonable effort a more advantageous transaction or arrangement from a person or entity that would not produce a conflict of interest. The interested person shall not be present in the room during the determination. If an alternative transaction or arrangement is not possible, the governining board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arragnement is in the best interest of the organization, for its own benefit, and fair and reasonable. Based on these determinations, the board or committee shall make its decision on whether to enter into the transaction or arrangement. Disciplinary action - if the committee has reason to believe an individual has failed to disclose actual or potential conflicts of interest, it will inform the member and follow him/her to explain the alleged failure to disclose. If the committee still has reason to believe a conflict of interest exists after the alleged conflict is explained, it will take corrective action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The annual process for determining compensation is as follows: The Nonprofit shall have the full board annually evaluate the Executive Director on his/her performance, and ask for his/her input on matters of performance and compensation. The President of the Board of Directors will obtain research and information to make a recommendation to the full board for the compensation (salary and benefits) of the Executive Director (and other highly compensated employees or consultants) based on a review of comparability data. For example, the President of the Executive Board will secure data that documents compensation levels and benefits for similar qualified individuals in comparable positions at similar organizations. This data may include the following: salary and benefit compensation studies by independent sources; wirtten job offers for positions at similar organizations; information obtained from the IRS Form 990 filings of similar organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization's 1023, 990 forms, financial statements, governing documents, and other policies required to be available to the public are available upon requests.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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