Civic Intelligence

Decriminalize Sex Work Inc.

990 • Fiscal year 2020 • EIN 83-3561423

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

360 Nueces Street Suite 1102Austin, TX 78701

(512) 942-6078

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

97th percentile

1.63x

Higher debt load relative to assets than 97% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

78th percentile

0.32x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

10th percentile

-37%

Higher net margin than 10% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

95th percentile

$167,780

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 17.6% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

7th percentile

-20%

Faster asset growth than 7% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

84th percentile

43%

Faster revenue growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$187,107

Down $47,039 (-20%) from 2019

Net Assets

Down

-$117,857

Down $335,229 (-154%) from 2019

Liabilities

Up

$304,964

Up $288,190 (+1718%) from 2019

Revenue

Up

$955,499

Up $285,592 (+43%) from 2019

Expenses

Up

$1,306,713

Up $854,178 (+189%) from 2019

Net Income

Down

-$351,214

Down $568,586 (-262%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2019: $234,146Liabilities 2019: $16,774Net Assets 2019: $217,3722019Assets 2020: $187,107Liabilities 2020: $304,964Net Assets 2020: -$117,8572020Assets 2021: $46,438Liabilities 2021: $259,051Net Assets 2021: -$212,6132021Assets 2022: $39,321Liabilities 2022: $608,428Net Assets 2022: -$569,1072022Assets 2023: $122,985Liabilities 2023: $1,028,047Net Assets 2023: -$905,0622023Assets 2024: $237,148Liabilities 2024: $1,427,876Net Assets 2024: -$1,190,7282024

Highlighted filing

2020

Assets$187,107
Liabilities$304,964
Net Assets-$117,857

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2019: $669,907Expenses 2019: $452,535Net Income 2019: $217,3722019Revenue 2020: $955,499Expenses 2020: $1,306,713Net Income 2020: -$351,2142020Revenue 2021: $1,434,168Expenses 2021: $1,533,654Net Income 2021: -$99,4862021Revenue 2022: $1,294,068Expenses 2022: $1,653,778Net Income 2022: -$359,7102022Revenue 2023: $1,138,426Expenses 2023: $1,480,236Net Income 2023: -$341,8102023Revenue 2024: $1,334,373Expenses 2024: $1,619,959Net Income 2024: -$285,5862024

Highlighted filing

2020

Revenue$955,499
Expenses$1,306,713
Net Income-$351,214
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$955,499
Mission and Program Overview

Mission

To end the prohibition of consensual adult prostitution -- and to improve the policies relating to other forms of sex work -- in the United States.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$13,609$179,287▲ $165,678
Savings and Temporary Cash Investments$220,537$5,000▼ $215,537
Land, Buildings, and Equipment, Net$0$2,820▲ $2,820
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$217,348$-117,857▼ $335,205
Total Assets$234,146$187,107▼ $47,039
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$14,999$301,000▲ $286,001
Accounts Payable and Accrued Expenses$1,799$3,964▲ $2,165
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$16,798$304,964▲ $288,166
Net Assets / Fund Balance
Total Net Assets Fund Balance$217,348$-117,857▼ $335,205
Total Liabilities and Net Assets / Fund Balance$234,146$187,107▼ $47,039

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$2,820$705$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert KampiaPolitical DirectorPT$135,500$32,280$167,780
Crystal DeBoiseCommunity Outreach DirectorFT$129,000$13,410$142,410
Melissa Sontag BroudoLegal DirectorFT$129,000$9,540$138,540
Revenue and Support

Revenue Composition

Contributions and Grants
$954,095
Program Service Revenue
$0
Investment Income
$1,404
Other Revenue
$0
All Other Contributions
$954,095
Change in Net Assets
$-351,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$934,529
Other Expenses$232,434
Grants and Similar Amounts Paid$139,750
Total Fundraising Expense$7,579
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$579,662$65,890$2,819$648,371
Current Officers, Directors, Trustees, and Key Employees$107,379$57,045$3,356$167,780
Grants to Domestic Orgs$130,750--$130,750
Other Employee Benefits$50,077$8,947$203$59,227
Fees for Services Other$55,517$1,448$0$56,965
Payroll Taxes$42,991$5,313$236$48,540
Travel$17,447$0$384$17,831
Fees for Services Legal$11,774$0$0$11,774
Conferences and Meetings$11,300$0$0$11,300
Pension Plan Contributions$9,302$1,232$77$10,611
Advertising$0$10,367$0$10,367
Grants to Domestic Individuals$9,000--$9,000
Office Expenses$6,281$1,299$374$7,954
Occupancy$5,765$1,287$0$7,052
Other Expenses$3,192$713$20$3,925
All Other Expenses$2,934$137$0$3,071
Insurance$0$2,980$0$2,980
Total Functional Expenses$1,129,962$169,172$7,579$1,306,713
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Campaign to Decriminalize Sex WorkAustin, TX501(c)(4)To lobby state governments to decriminalize consensual adult prostitution.$110,000
Project Prosper of FloridaApopka, FL501(c)(3)The $19,000 was actually a triad of grants that Project Prosper rerouted to Gays and Lesbians Living in a Transgender Society (GLITS) in New York State ($10,000), The Ishtar Collective in Vermont ($7,000), and COYOTE-RI ($2,000).$19,000
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
interest-free loan from CDSW$301,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

This Form 990 was meticulously reviewed by DSW's board of directors before the form was submitted to the IRS.

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

DSW's annual board of directors meeting (which is held every June or July) is the time when there is a formal review of potential conflicts of interest among board members, officers, and/or key employees.

Form 990, Part VI, Section B, Line 15

DSW's principal donor helped establish (but didn't dictate) the political director's compensation, and the political director established the compensation of all other DSW employees.

Form 990, Part VI, Section C, Line 19

DSW maintains in its Austin office the organization's key institutional documents. In addition to mailing documents to interested persons upon request, the organization also makes some of its key documents available on its website and charity-related websites, including Charity Navigator, the Economic Research Institute, and Candid. These key documents include: (1) the initial Form 1023 that established DSW's 501(c)(3) tax status; (2) the annual Forms 990; (3) the organization's internal policy prohibiting discrimination and harassment among the staff, board of directors, and outside consultants; and (4) four additional internal policies involving conflicts of interest, whistleblowers, retention of documents, and privacy of data.

Filing and Contact Details

Filer

Filer Name
Decriminalize Sex Work
EIN
83-3561423
Phone
5129426078
Address
360 Nueces Street Suite 1102, Austin, TX 78701

Signing Officer

Name
Robert Kampia
Title
Political Director
Phone
5129426078
Signed
2021-11-15

Organization Details

Principal Officer
Robert Kampia
Formed
2019
Legal Domicile
De
Voting Board Members
1
Independent Board Members
0
Employees
13
Volunteers
3
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

DSW added Vermont to the docket of states where DSW is especially focused on changing state laws.

Form 990, Part IX, Line 11G

When the state legislatures were out of session, DSW contracted with four lobbying/consulting firms ($53,700) for in-state coalition building and media outreach in New Hampshire, New York, Rhode Island, and Vermont. Unrelatedly, DSW also paid for hiring assistance ($1,448), website development ($1,226), and graphic designers ($551).

Form 990, Part XI, Line 9

DSW purchased two computers in 2020, which are depreciating in value using a typical five-year, straight-line methodology.

Raw XML AppendixShowing 400 of 752 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc0online services
IRS990/OtherExpensesGrp/Desc1polls & focus groups
IRS990/OtherExpensesGrp/Desc2video production
IRS990/OtherExpensesGrp/Desc3computers & equipment
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IRS990/PrincipalOfficerNm0Robert Kampia
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONFERENCES and COALITION BUILDING: Before the plague descended on the United States in March 2020, DSW staffers attended and spoke at conferences. And, all year round, DSW worked with potential and existing allies for the purpose of building a stronger national coalition supporting the decriminalization of consensual adult prostitution.
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IRS990/ProgSrvcAccomActy3Grp/Desc0NEW YORK STATE: DSW participated in multiple coalitions in New York City, for the purpose of building support for (1) repealing New York State's statutory ban on "loitering for the purpose of engaging in prostitution"; (2) decriminalizing consensual adult prostitution; and (3) opposing the "entrapment model" of prostitution policy, which wrong-headedly seeks to protect only sex workers from arrest, while arresting adults who seek sex workers' services. The New York government enacted the first bill into law!
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0RHODE ISLAND: DSW assisted with organizing a statewide coalition in Rhode Island to focus initially on creating a state-government commission to study the costs and benefits of decriminalizing consensual adult prostitution.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1NEW HAMPSHIRE: DSW assisted with organizing a statewide coalition in New Hampshire to focus on promoting the importance of (1) "Good Samaritan" policies that protect sex workers from arrest when reporting crimes outside the ambit of consensual sex work; and (2) expunging the criminal records of victims of human trafficking, if said crimes were associated with the human-trafficking aspect of their lives.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2NEW YORK STATE LOBBYING: DSW lobbied the New York government for the purpose of building support for (1) repealing New York State's statutory ban on "loitering for the purpose of engaging in prostitution"; (2) decriminalizing consensual adult prostitution; and (3) opposing the "entrapment model" of prostitution policy, which wrong-headedly seeks to protect only sex workers from arrest, while arresting adults who seek sex workers' services. The New York government enacted the first bill into law!
IRS990/ProgSrvcAccomActyOtherGrp/Desc3NEW HAMPSHIRE LOBBYING: DSW lobbied the New Hampshire government to change the state's prostitution laws.
IRS990/ProgSrvcAccomActyOtherGrp/Desc4VERMONT: DSW assisted with organizing a statewide coalition in Vermont, for the dual purposes of (1) decriminalizing consensual adult prostitution; and (2) expunging the criminal records of victims of human trafficking, if said crimes were associated with the human-trafficking aspect of their lives.
IRS990/ProgSrvcAccomActyOtherGrp/Desc5VERMONT LOBBYING: DSW lobbied the Vermont government to change the state's prostitution laws.
IRS990/ProgSrvcAccomActyOtherGrp/Desc6DISTRICT OF COLUMBIA: DSW investigated the viability of passing a local ballot initiative to decriminalize consensual adult prostitution in Washington, D.C. (This ballot-initiative campaign didn't materialize.)
IRS990/ProgSrvcAccomActyOtherGrp/Desc7RHODE ISLAND LOBBYING: DSW lobbied the Rhode Island government to change the state's prostitution laws.
IRS990/ProgSrvcAccomActyOtherGrp/Desc8FEDERAL LOBBYING: DSW analyzed and monitored the (lack of) progress with sex-related bills in Congress -- specifically the EARN IT Act, the TVPRA, and Congressman Ro Khanna's (D-CA) study bill.
IRS990/ProgSrvcAccomActyOtherGrp/Desc9PORTLAND, MAINE: DSW investigated the viability of passing a local ballot initiative to decriminalize consensual adult prostitution in Portland, Maine.
IRS990/ProgSrvcAccomActyOtherGrp/Desc10HAWAI'I: DSW loosely worked with allies in Honolulu, for the purpose of eventually decriminalizing consensual adult prostitution in Hawai'i.
IRS990/ProgSrvcAccomActyOtherGrp/Desc11DENVER: DSW investigated the viability of passing a local ballot initiative to decriminalize consensual adult prostitution in Denver. (This ballot-initiative campaign didn't materialize.)
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