Civic Intelligence

Grassroots Law Project

990 • Fiscal year 2021 • EIN 85-0929418

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 09, 2022

3041 Mission St STE 307San Francisco, CA 94110

(415) 617-5280

Siviq Scores

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

Liabilities / Assets

46th percentile

0.03x

Higher debt load relative to assets than 46% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

39th percentile

0.02x

Higher debt load relative to revenue than 39% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Net Margin

4th percentile

-73%

Higher net margin than 4% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

95th percentile

$268,600

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2021

Asset Growth

2nd percentile

-52%

Faster asset growth than 2% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

5th percentile

-56%

Faster revenue growth than 5% of similar nonprofits.

2021 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,945,426

Down $2,122,917 (-52%) from 2020

Net Assets

Down

$1,885,445

Down $2,130,291 (-53%) from 2020

Liabilities

Up

$59,981

Up $7,374 (+14%) from 2020

Revenue

Down

$2,909,664

Down $3,760,506 (-56%) from 2020

Expenses

Up

$5,039,955

Up $2,385,521 (+90%) from 2020

Net Income

Down

-$2,130,291

Down $6,146,027 (-153%) from 2020

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2020: $4,068,343Liabilities 2020: $52,607Net Assets 2020: $4,015,7362020Assets 2021: $1,945,426Liabilities 2021: $59,981Net Assets 2021: $1,885,4452021Assets 2022: $600,408Liabilities 2022: $47,273Net Assets 2022: $553,1352022Assets 2023: $328,824Liabilities 2023: $26,176Net Assets 2023: $302,6482023

Highlighted filing

2021

Assets$1,945,426
Liabilities$59,981
Net Assets$1,885,445

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2020: $6,670,170Expenses 2020: $2,654,434Net Income 2020: $4,015,7362020Revenue 2021: $2,909,664Expenses 2021: $5,039,955Net Income 2021: -$2,130,2912021Revenue 2022: $1,451,168Expenses 2022: $2,783,478Net Income 2022: -$1,332,3102022Revenue 2023: $826,149Expenses 2023: $1,076,636Net Income 2023: -$250,4872023

Highlighted filing

2021

Revenue$2,909,664
Expenses$5,039,955
Net Income-$2,130,291
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 9, 2022
Return Version
2021v4.2
Gross Receipts
$2,909,664
Mission and Program Overview

Mission

To bridge the gap between grassroots organizing and legal expertise to reform the American justice system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,015,736$1,885,445▼ $2,130,291
Savings and Temporary Cash Investments$3,950,435$1,710,064▼ $2,240,371
Cash and Non-Interest-Bearing Accounts$85,247$145,582▲ $60,335
Accounts Receivable$6,189$63,308▲ $57,119
Land, Buildings, and Equipment, Net$26,472$26,472→ $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
Total Assets$4,068,343$1,945,426▼ $2,122,917
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$52,607$59,981▲ $7,374
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$52,607$59,981▲ $7,374
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,015,736$1,885,445▼ $2,130,291
Total Liabilities and Net Assets / Fund Balance$4,068,343$1,945,426▼ $2,122,917

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,472-$26,472
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey Shaun KingChair-pres/exec DirectorFT$268,600-$268,600
Brandon Keynan EvansPolitical DirectorFT$122,633$4,590$127,223
Zoe Wong-weissmanDigital DirectorFT$114,115$4,590$118,705
Stacy Lee MerrittSECY TRE/LGL Director past to 05/21PT$50,000-$50,000
Duane ThompsonDIRECTOR/FELLOW-past TO 05/21FT$19,287-$19,287
yodit tewoldetreasurer-$13,748$759$14,507

Board Members and Trustees

NameTitle
trudy strassburgersecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Wren CollectivePolicy/research/comm1408 SINGLETON AVE, Austin, TX 78702$369,306
Social Practice LLCMgmt/staffing/ops6041 MISSION ST STE 309, San Francisco, CA 94110$262,166
Calebandonian PllcLegal Services1100 H ST NW STE 315, Washington, DC 20005$205,000
Everyaction INCTechnology Services655 15TH ST NW STE 650, Washington, DC 20005$178,680
Ab PartnersCreative ServicesPO BOX 341, Maplewood, NJ 07040$148,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,630,091
Program Service Revenue
$0
Investment Income
$304
Other Revenue
$279,269
All Other Contributions
$2,630,091
Change in Net Assets
$-2,130,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,140,775
Other Expenses$1,993,022
Grants and Similar Amounts Paid$906,158
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,577,281$0$0$1,577,281
Grants to Domestic Individuals$501,781--$501,781
Information Technology$448,346$0$0$448,346
Grants to Domestic Orgs$404,377--$404,377
Current Officers, Directors, Trustees, and Key Employees$352,394$0$0$352,394
Payroll Taxes$149,064$0$0$149,064
Office Expenses$66,145$0$0$66,145
Advertising$64,000$0$0$64,000
Other Employee Benefits$62,036$0$0$62,036
Fees for Services Legal$28,443$0$0$28,443
Travel$23,991$0$0$23,991
Other Expenses$7,046$0$0$7,046
Fees for Services Other$6,528$0$0$6,528
Fees for Services Accounting$4,100$0$0$4,100
Conferences and Meetings$139$0$0$139
Total Functional Expenses$5,039,955$0$0$5,039,955
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
W Haywood Burns InstituteBeaverton, OR501(c)(3)Behested San Francisco Truth Justice and Reconciliation Commission on grant.$150,000
Until FreedomBronx, NY501(c)(4)To support civil rights work f or family of Breonna Taylor.$60,000
Sisters of the MovementMcKinney, TX501(c)(4)To help families of police violence victims organize themselves.$30,000
Skate UPhiladelphia, PA501(c)(3)Anti-violence work for kids of Philadelphia.$25,000
Terence Crutcher Foundation FD Beneficiary FdTulsa, OK501(c)(3)Donation for rally expenses for innocent person on death row.$12,850
Shiloh Temple International MinistriesMinneapolis, MN501(c)(3)Funeral expenses for victim of police violence.$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
The North StarBusiness Majority Owned by Director and FamilyEmail List RentalNo$60,000

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
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
Yes
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

PART VI, LINE 8B:

The organization does not have any committees with authority to act on behalf of the governing body.

PART VI, LINE 11:

The form 990 was provided to all directors for review prior to filing.

PART VI, LINE 12C:

Board members were asked to identify financial interests that could pose a potential conflict with the organization. The organization reviewed proposed transactions (such as grants and agreements with vendors) for potential conflicts in advance.

PART VI, LINE 15A:

The organization retained an independent consultant to conduct a comparability study to determine the compensation of chief executives at similarly situated organizations in the same geographic area. The consultant reviewed data from other organizations' Form 990s and other sources. The President's compensation was then approved by a panel of disinterested directors.

PART VI, LINE 19:

The governing documents are maintained at the organization's address and are not avaialble to the public, except as required by law.

PART VII:

Yodit Tewolde served as a compensated employee until 02/21, and as an uncompensated director and officer starting 06/21. INDEPENDENT CONTRACTORS: WREN COLLECTIVE - DESCRIPTION OF SERVICES: POLICY, RESEARCH, COMMUNICATIONS, AND LEGAL ADVISING. SOCIAL PRACTICE LLC - DESCRIPTION OF SERVICES: MANAGEMENT CONSULTING, STAFFING, AND OPERATIONAL SUPPORT.

Filing and Contact Details

Filer

Filer Name
Grassroots Law Project
EIN
85-0929418
In Care Of
% JIN DING
Phone
4156175280
Address
3041 Mission St STE 307, San Francisco, CA 94110

Signing Officer

Name
Jeffery King
Title
President
Phone
4156175280
Signed
2022-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Shaun King
Formed
2020
Legal Domicile
De
Voting Board Members
3
Independent Board Members
1
Employees
35
Volunteers
2,000

Preparer

Firm
Miller Kaplan Arase Llp
Address
4123 LANKERSHIM BLVD, NORTH HOLLYWOOD, CA 91602-2828
Preparer
Alexandra Chernyak
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART III, LINE 4:

A. Expenses of $554,907 including grants of $425,962 In 2021, Grassroots Law Project launched a campaign to free Marvin Guy - a Black man who has been in jail for seven years without a trial - charged with capital murder in a case where the police executed a senseless no-knock police raid that endangered everyone involved in the early morning hours and gun fire ensued. GLP paid (and continues to pay) for a new legal team and experts to fight for his freedom, and mobilized local activists to build momentum on the ground. GLP paid $425,761 in legal fees in 2021 and also spent $101,552 on a documentary about the case which has been widely watched and shared, as well as $17,593 in other support, including on-the-ground events, phone calls, texting, digital ads, and printing costs. B. Expenses of $293,253 including grants of $193,669 Victims of police violence, and their families, receive little to no support from the legal system. This funding helped families bridge the financial gap left by a lost loved one, pay for funeral expenses, pay for forensic pathology reports to help hold police accountable, fund travel for families to attend rallies and advocate to lawmakers, and pay for other needs caused by the trauma. It also helped launch and staff public pressure campaigns on officials who could hold those that caused harm accountable and fund nonprofit organizations run by or working for families of victims of violence. C. Expenses of $609,306 including grants of $150,000 Developed a suite of model legislation for criminal justice and police reform, including second look legislation, probation reform, bail reform, juvenile sentencing, and mental health legislation. Produced extensive research and explainers. Crafted that legislation for states and local jurisdictions, providing evidentiary research and data analysis for why it was needed. Worked with local elected officials and advocates to introduce and pass that legislation. These efforts helped allocate $250 million into the most effective violence prevention programs instead of police in cities across the country, launch campaigns to establish crisis response teams in many major cities, ban no-knock warrants in Killeen, TX and Louisville, KY, pass a ban on forced ketamine injections in Colorado, co-author Second Chance legislation to reduce long prison sentences in Texas and New Mexico, and advocate for the most progressive police decertification bill in the country until Governor Gavin Newsom signed it into law. D. EXPENSES OF $3,582,489 including grants of $136,527 TO BRIDGE THE GAP BETWEEN GRASSROOTS ORGANIZING AND LEGAL EXPERTISE TO REFORM THE AMERICAN JSUTICE SYSTEM.

PART IV, LINE 2:

Duane thompson and stacy lee merritt are brothers.

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