Civic Intelligence

Sd Foundation

990 • Fiscal year 2023 • EIN 88-2286627

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Organization Profilevotingrightslab.org
611 Pennsylvania Avenue SE 201Washington, DC 20003

(202) 984-1342

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$1,570,584

Down $546,715 (-26%) from 2022

Net Assets

Down

$1,095,184

Down $473,793 (-30%) from 2022

Liabilities

Down

$475,400

Down $72,922 (-13%) from 2022

Revenue And Expenses

Revenue

Up

$6,891,411

Up $1,450,582 (+27%) from 2022

Expenses

Up

$7,365,204

Up $3,504,445 (+91%) from 2022

Net Income

Down

-$473,793

Down $2,053,863 (-130%) from 2022

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 2022: $2,117,299Liabilities 2022: $548,322Net Assets 2022: $1,568,9772022Assets 2023: $1,570,584Liabilities 2023: $475,400Net Assets 2023: $1,095,1842023Assets 2023: $2,108,137Liabilities 2023: $468,910Net Assets 2023: $1,639,2272023Assets 2024: $4,694,305Liabilities 2024: $969,710Net Assets 2024: $3,724,5952024

Highlighted filing

2023

Assets$1,570,584
Liabilities$475,400
Net Assets$1,095,184
Open 2023 Filing

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2022: $5,440,829Expenses 2022: $3,860,759Net Income 2022: $1,580,0702022Revenue 2023: $6,891,411Expenses 2023: $7,365,204Net Income 2023: -$473,7932023Revenue 2023: $7,441,411Expenses 2023: $7,371,161Net Income 2023: $70,2502023Revenue 2024: $11,111,406Expenses 2024: $9,026,038Net Income 2024: $2,085,3682024

Highlighted filing

2023

Revenue$6,891,411
Expenses$7,365,204
Net Income-$473,793
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$6,891,411
Mission and Program Overview

Mission

SD Foundation is a nonpartisan, 501(c)(3) nonprofit organization providing expert analysis and research on current and proposed election-related law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$670,000-
Cash and Non-Interest-Bearing Accounts$1,486,229$402,371▼ $1,083,858
Prepaid Expenses and Deferred Charges-$53,592-
Intangible Assets$32,973$32,973→ $0
Land, Buildings, and Equipment, Net$0$19,455▲ $19,455
Accounts Receivable$46,112$576▼ $45,536
Total Assets$2,117,299$1,570,584▼ $546,715
Other Assets Total$551,985$391,617▼ $160,368
Liabilities
Accounts Payable and Accrued Expenses$541,696$435,400▼ $106,296
Other Liabilities$6,626$40,000▲ $33,374
Total Liabilities$548,322$475,400▼ $72,922
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,568,977$1,095,184▼ $473,793
Total Net Assets Fund Balance$1,568,977$1,095,184▼ $473,793
Total Liabilities and Net Assets / Fund Balance$2,117,299$1,570,584▼ $546,715

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$19,455$10,991$30,446
Other Assets Org$391,617--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Megan LewisExecutive DirectorPT$242,416$317$242,733
Samantha TaraziChief Operating OfficerPT$191,620$4,374$195,994
Tshombe HubbardChief Administrative OfficerPT$190,746$1,529$192,275
Samantha BuckleyDirector of PolicyPT$99,057$29,977$129,034
Christopher DiazLegislative CounselFT$112,419$8,625$121,044
Peter SkopecDirector of AdvocacyPT$53,277$67,502$120,779

Board Members and Trustees

NameTitle
Brina MilikowskyPresident
Zach SilkSecretary & Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Upstatement LLCDesign Services169 Madison Avenue Suite 2030, New York, NY 10016$191,666
CliftonLarsonAllen LLPAccounting Services220 South 6th Street Suite 300, Minneapolis, MN 55402$111,578
Left Hand Strategies CorpDigital Services611 Harold Avenue NE, Atlanta, GA 03307$106,982
Arnold & Porter KayeLegal Services601 Massachusetts Avenue NW, Washington, DC 20001$103,389
Revenue and Support

Revenue Composition

Contributions and Grants
$6,891,411
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$6,891,411
Change in Net Assets
$-473,793

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,891,411
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,891,411
Total Revenue per Form 990
$6,891,411
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,654,568
Other Expenses$2,135,848
Total Fundraising Expense$851,882
Grants and Similar Amounts Paid$508,871
Professional Fundraising Fees$65,917

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,677,105$677,015$444,720$2,798,840
Fees for Services Other$1,285,966$7,902$15,885$1,309,753
Current Officers, Directors, Trustees, and Key Employees$537,843$217,117$142,620$897,580
Other Employee Benefits$340,838$137,589$90,381$568,808
Grants to Domestic Orgs$508,871--$508,871
Payroll Taxes$180,870$73,014$47,962$301,846
Fees for Services Legal-$154,975-$154,975
Information Technology$36,186$89,670$9,638$135,494
Conferences and Meetings$123,756$75$6,763$130,594
Office Expenses$69,764$40,749-$110,513
Pension Plan Contributions$52,428$21,164$13,902$87,494
Fees for Services Accounting-$78,779-$78,779
Fees for Services Professional Fundraising--$65,917$65,917
Travel$19,047$28,816$3,051$50,914
Advertising$25,770$3,675-$29,445
Insurance-$12,272-$12,272
Depreciation Depletion$6,586$2,659$1,746$10,991
Other Expenses$12,957$1,369$583$1,369
Occupancy$259--$259
Total Functional Expenses$4,952,506$1,560,816$851,882$7,365,204

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,365,204
Total Expenses per Audited Statements$7,365,204
Total Expenses per Form 990$7,365,204
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Secure Democracy USAWashington, DC501(c)(4)To provide support for in-state legislative efforts$450,000
Civil Survivor ProjectSeattle, WA501(c)(3)General Operating Support$31,855
Unite OregonPortland, OR501(c)(3)General Operating Support$21,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$65,917
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$40,000
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The draft of the annual Form 990 is provided to all board members prior to filing with the IRS.”

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

“The organization has a conflict of interest policy in which all board members, officers and key employees are required to report any conflicts of interest.”

Form 990, Part VI, Section B, line 15

“The compensation of the Executive Director and other employees are benchmarked with other like organizations while considering our ambition to recruit the kind of talent needed as an organization, independently, without the participation of interested persons.”

Form 990, Part VI, Section C, line 19

“The organization makes it governing documents, conflict of interest policy, and financial statements available to the public upon request as required by law.”

Filing and Contact Details

Filer

Filer Name
SD Foundation
EIN
88-2286627
Phone
2029841342
Address
611 Pennsylvania Avenue SE 201, Washington, DC 20003
Doing Business As
Voting Rights Lab

Signing Officer

Name
Megan Lewis
Title
Executive Director
Phone
2029841342
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Megan Lewis
Formed
2022
Legal Domicile
Dc
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
3

Preparer

Firm
Aprio Advisory Group LLC
Address
111 Rockville Pike Suite 600, Rockville, MD 20850
Preparer
Stacy Cullen
Phone
3012316200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Consultants: Program service expenses 1,285,966. Management and general expenses 7,902. Fundraising expenses 15,885. Total expenses 1,309,753.”

Form 990, Part XII, Line 2C:

“There were no changes to the organization's oversight process or selection process during the year.”

Financial Statement Notes

Part X, Line 2:

“SDF evaluates uncertainty in income tax positions based on a more-likely-than-not recognition standard. If that threshold is met, the tax position is then measured at the largest amount that is greater than 50% likely of being realized upon ultimate settlement. As of December 31, 2023, there are no accruals for uncertain tax positions. If applicable, the Organization records interest and penalties as a component of income tax expense. The current period December 31, 2023 remains open for examination by tax authorities.”

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IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0551985
IRS990/OtherAssetsTotalGrp/EOYAmt0391617
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt090381
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0137589
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0340838
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0568808
IRS990/OtherExpensesGrp/Desc0Payroll Processing
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/Desc2Dues and Subscriptions
IRS990/OtherExpensesGrp/Desc3Professional Developmen
IRS990/OtherExpensesGrp/FundraisingAmt08714
IRS990/OtherExpensesGrp/FundraisingAmt1583
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013265
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1404
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2307
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31369
IRS990/OtherExpensesGrp/ProgramServicesAmt032860
IRS990/OtherExpensesGrp/ProgramServicesAmt141400
IRS990/OtherExpensesGrp/ProgramServicesAmt212957
IRS990/OtherExpensesGrp/TotalAmt054839
IRS990/OtherExpensesGrp/TotalAmt141804
IRS990/OtherExpensesGrp/TotalAmt213847
IRS990/OtherExpensesGrp/TotalAmt31369
IRS990/OtherLiabilitiesGrp/BOYAmt06626
IRS990/OtherLiabilitiesGrp/EOYAmt040000
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0444720
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0677015
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01677105
IRS990/OtherSalariesAndWagesGrp/TotalAmt02798840
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt047962
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt073014
IRS990/PayrollTaxesGrp/ProgramServicesAmt0180870
IRS990/PayrollTaxesGrp/TotalAmt0301846
IRS990/PensionPlanContributionsGrp/FundraisingAmt013902
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt021164
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt052428
IRS990/PensionPlanContributionsGrp/TotalAmt087494
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0670000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt053592
IRS990/PrincipalOfficerNm0Megan Lewis
IRS990/ProfessionalFundraisingInd01
IRS990/ProgSrvcAccomActy2Grp/Desc0National Policy Analysis: Research and analysis pertaining to laws and legislation related to elections, and their impact, nationwide.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01104849
IRS990/ProgSrvcAccomActy3Grp/Desc0Public Education: Efforts undertaken to educate the public about laws and legislation related to elections; the impact of laws and legislation related to elections, and public perceptions about election-related issues through traditional and digital media.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0900428
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Partner Capacity Building: Direct human, financial, and/or knowledge-based resources provided to other nonpartisan, 501(c)(3) charitable organizations advancing shared, strategic objectives and initiatives related to election law and policy.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Voter Sentiment Research: Rigorous, commissioned public opinion research into the elections policy-related attitudes, beliefs, and preferences of voters across the ideological spectrum.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Diversity Equity Inclusion
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0402691
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt155094
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt287624
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt02016
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt131855
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt05440829
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0352500
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01290076
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01580070
IRS990/PYSalariesCompEmpBnftPaidAmt02178183
IRS990/PYTotalExpensesAmt03860759
IRS990/PYTotalProfFndrsngExpnsAmt040000
IRS990/PYTotalRevenueAmt05440829
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-473793
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt06891411
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05463388
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012354799
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt05061601
IRS990ScheduleA/SubstantialContributorsTotAmt07293198
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06891411
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05463388
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012354799
IRS990ScheduleA/TotalSupportAmt012354799
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt0129565
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0129565
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0518260
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0518260
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt0450000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt0450000
IRS990ScheduleC/GrassrootsCeilingAmt0194348
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt0129565
IRS990ScheduleC/LobbyingCeilingAmt0777390
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0518260
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt06915204
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt0450000
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt07365204
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt0450000
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07365204
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0391617
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Due From Related Party
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019455
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010991
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt030446
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt040000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Related Party
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06891411
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SDF evaluates uncertainty in income tax positions based on a more-likely-than-not recognition standard. If that threshold is met, the tax position is then measured at the largest amount that is greater than 50% likely of being realized upon ultimate settlement. As of December 31, 2023, there are no accruals for uncertain tax positions. If applicable, the Organization records interest and penalties as a component of income tax expense. The current period December 31, 2023 remains open for examination by tax authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019455
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0391617
IRS990ScheduleD/TotalExpensesPerForm990Amt07365204
IRS990ScheduleD/TotalLiabilityAmt040000
IRS990ScheduleD/TotalRevenuePerForm990Amt06891411
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06891411
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07365204
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0Consulting
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt1Fundraising
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt2Consulting
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd10

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,570,584
Liabilities
$475,400
Net assets
$1,095,184
Revenue
$6,891,411
Expenses
$7,365,204
Net income
-$473,793
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.69$0.97$3.72$11.1$9.03$2.09
2023Detailed filing. Detailed filing data is available for this year.$2.11$0.47$1.64$7.44$7.37$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.57$0.48$1.10$6.89$7.37$0.47
2022Detailed filing. Detailed filing data is available for this year.$2.12$0.55$1.57$5.44$3.86$1.58