2024-10-28T14:51:53-07:00 2023-12-31 262769279 DORAN & ASSOCIATES 70 MITCHELL BLVD Ste 102 San Rafael CA 94903 990 2023-01-01 900181944 IFWHENHOW IFWH 5102705310 1714 FRANKLIN ST 100-393 OAKLAND CA 94612 MARIKO MIKI CO-ED FR 6/23 2024-10-28 true true Lisa Doran CPA P00791709 4154911130 X 2023 2024-10-15 13:58:12Z MARIKO MIKI 1714 FRANKLIN ST 100-393 OAKLAND CA 94612 13672583 false X WWW.IFWHENHOW.ORG X 2003 CA If/When/How transforms the law and policy landscape through advocacy, support, and organizing so all people have the power to determine if, when, and how to define, create, and sustain familiesContinued on Schedule O 5 4 48 20 0 19199220 13402592 5500 6000 6 209477 24058 54514 19228784 13672583 419714 540433 0 5118572 6674805 0 1058924 1889630 4461301 7427916 11676539 11800868 1996044 23340473 25468181 429833 561497 22910640 24906684 If/When/How transforms the law and policy landscape through advocacy, support, and organizing so all people have the power to determine if, when, and how to define, create, and sustain familiesContinued on Schedule O false false 4303056 11122 49733 Legal & Policy: Litigated cases involving criminalization of pregnancy outcomes in state and federal courts; supported proactive policies in states; operated the Repro Legal Helpline; conducted research and analysis into the criminalization of pregnancy outcomes; and provided technical assistance and public education to numerous allied organizations in the reproductive health/rights/justice movement. 2791806 20000 Repro Legal Defense Fund: Operated the Repro Legal Defense Fund to cover pretrial release and criminal defense costs for people who are criminalized for their pregnancy outcomes. 2082540 509311 6000 Movement Building: Educated, trained, organized, and networked law students and lawyers to be advocates in service of reproductive justice. 9177402 true true false true false false false false false false false false false false true true true false false false false false false false false false false true true true false false false false false false false false true false false false false false false false false true 50 0 true 48 true false false false false false false false 0 false false false false false false false X 5 4 false false false false false false false true true false false true true true true true true true true false CA X MARIKO MIKI 5102705310 1714 FRANKLIN ST 100-393 OAKLAND CA 94612 JILL E ADAMS ED THRU 5/2023 40.00 0.00 X X 357384 0 10890 SARA AINSWORTH SR. LEGAL, POLICY 40.00 0.00 243104 0 50846 MARIKO MIKI CO-ED FR 6/23 40.00 0.00 X 262613 0 28746 ELIZABETH RIVERA DIR HR & OPS 40.00 0.00 186402 0 22757 MELANIE ANGUAY SR DIR. OF TECH. 40.00 0.00 169883 0 32313 LISA LIM SR. DEVEL. DIR. 40.00 0.00 181424 0 9966 FARAH DIAZ-TELLO SR. COUNSEL/LEGAL 40.00 0.00 177458 0 8761 CECILIA FIERRO MEMBER 1.50 0.00 X 0 0 0 JAMILLE FIELDS-ALLSBROOK MEMBER 1.50 0.00 X 0 0 0 JESSICA GONZALEZ-ROJAS MEMBER 0.50 0.00 X 0 0 0 PARKER DOCKRAY CHAIR 2.00 0.00 X 0 0 0 1578268 164279 24 false true false ABILENE PARTNERS 2806 FLINTROCK TRACE STE A204 AUSTIN TX 78734 ACCOUNTING AND FINANCE 180546 CLEARY GOTTLIEB STEEN & HAMILTON LLP ONE LIBERTY PLAZA NEW YORK NY 10006 LEGAL WORK 215500 RESOURCE MEDIA 9450 SW GEMINI DRIVE 59115 BEAVERTON OR 97008 COMMUNICATION 860000 RUSTY HARDIN & ASSOCIATES LLP 1401 MCKINNEY ST STE 2250 HOUSTON TX 77010 LEGAL WORK 220000 TRESTLE COLLABORATIVE INC 2810 N CHURCH ST PMB 74757 WILMINGTON DE 19802 WEBSITE DESIGN 172030 7 8520 13394072 4829209 13402592 CONFERENCE SPONSORSHIP 541100 6000 6000 6000 209477 209477 0 0 0 0 0 0 4781 4781 4781 MISCELLANEOUS 541100 49733 49733 49733 13672583 55733 214258 525105 525105 15328 15328 0 0 619997 194391 425606 0 4739170 3098652 706659 933859 181454 114388 34172 32894 731637 489893 103302 138442 402547 251918 78963 71666 0 57203 57203 245244 42513 202731 5845 5845 0 0 658965 35063 570804 53098 976166 889164 61986 25016 125984 34875 65474 25635 262957 27761 218969 16227 0 108540 41756 66784 373272 180344 186972 5956 0 143162 73436 67578 2148 0 0 0 72077 72077 MATERIALS, SUPPLIES, COSTS 916444 902170 14261 13 PROGRAM CONSULTANTS 326050 326050 RECRUITING, HR, AND PROF. DEV. 179940 66441 94798 18701 ALL OTHER EXPENSES 9452 7234 2218 0 1855075 -1590344 -264731 11676539 9177402 1440213 1058924 20387895 2928167 16272623 2786611 6042182 0 0 0 0 0 68338 163547 0 0 0 0 0 97629 61662 23340473 25468181 334251 503079 95582 58418 429833 561497 X 14629413 16651434 8281227 8255250 22910640 24906684 23340473 25468181 1996044 X false true X true false X 14715 7726445 8776835 19199220 13402592 49119807 0 0 14715 7726445 8776835 19199220 13402592 49119807 24004529 25115278 150 87 2117 6 209477 211837 0 0 49331644 0.50910 0.53430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 3192 2653 5845 11670694 11676539 733827 183457 false 419126 521396 733827 1674349 2511524 1006 11551 5845 18402 104782 130349 183457 418588 627882 30 4084 3192 7306 OPERATING LEASE LIABILITY 58418 58418 X 14079735 407152 407152 13672583 13672583 12083691 407152 407152 11676539 11676539 Part X : FIN48 Footnote The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Corporation to report information regarding its exposure to various tax positions taken by the Corporation. The Corporation has determined whether any tax positions have met the recognition threshold and has measured the Corporations exposure to those tax positions. Management believes that the Corporation has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed (four years for California). Any interest or penalties assessed to the Corporation are recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements. true ALLIANCE OF CHICAGO 225 W ILLINOIS ST STE 500 CHICAGO IL 60654 815434098 501(C)(3) 77500 0 FELLOWSHIP GRANT ELEPHANT CIRCLE 3548 G Road PALISADE CO 81526 471648218 501(C)(3) 77500 0 FELLOWSHIP GRANT NEW VENTURE FUND 12021 CONNECTICUT AVE NW 300 WASHINGTON DC 20036 205806345 501(C)(3) 5417 0 FELLOWSHIP GRANT PHYSICIANS FOR REPRODUCTIVE H 1430 BROADWAY STE 1614 NEW YORK NY 10018 133693391 501(C)(3) 77500 0 FELLOWSHIP GRANT POSITIVE WOMENS NETWORK 1625 CLAY ST 6TH FLOOR OAKLAND CA 94612 141996986 501(C)(3) 65000 0 FELLOWSHIP GRANT SISTERLOVE INC 3709 BAKERS FERRY RD SOUTHWE ATLANTA GA 30331 582016070 501(C)(3) 65000 0 FELLOWSHIP GRANT SPARK REPRODUCTIVE JUST NOW 1065 RALPH DAVID ABERNATHY BL ATLANTA GA 30310 581872316 501(C)(3) 77500 0 FELLOWSHIP GRANT TIDES CENTER 1012 TORNEY AVENUE SAN FRANCISCO CA 94129 943213100 501(C)(3) 20000 0 SUPPORT PARTNER ORG. WOMENS LAW PROJECT 125 SOUTH 9TH ST STE 300 PHILADELPHIA PA 19107 237354667 501(C)(3) 59688 0 FELLOWSHIP GRANT 9 0 STIPENDS 35 15328 Grantmaker's Description of How Grants are Used Grants funds are awarded and monitored, as needed, by program staff. X X false false false false false false false false false ELIZABETH RIVERA DIR HR & OPS 181402 5000 8570 14187 209159 FARAH DIAZ-TELLO SR. COUNSEL/LEGAL 172458 5000 7593 1168 186219 JILL E ADAMS ED THRU 5/2023 357384 6518 4372 368274 LISA LIM SR. DEVEL. DIR. 176424 5000 8727 1239 191390 MARIKO MIKI CO-ED FR 6/23 262613 2397 26349 291359 MELANIE ANGUAY SR DIR. OF TECH. 169883 7106 25207 202196 SARA AINSWORTH SR. LEGAL, POLICY 238104 5000 11393 39453 293950 X 4 4829209 FMV false false false Form 990, Part VI, Section B, Line 11b The Organizations co-Executive Director is responsible for the timely preparation of the Form 990. The Organizations co-Executive Director may confer with accountants and legal counsel of the Organization with respect to drafts of the Form 990. Copies of the completed Form 990 (including required schedules) will also be reviewed by the Audit Committee. Any questions or concerns will be noted and addressed, and the co-Executive Director shall ensure that any appropriate changes are incorporated into the Form 990, which then shall be signed by the co-Executive Director or other authorized officer of the Organization.A copy of the filed Form 990, if the final version was not circulated prior to filing, shall be circulated to the Board of Directors as promptly as reasonably practical after the filing, and in no case later than its next regular meeting following such filing. Form 990, Part VI, Section B, Line 12c Duty to DiscloseEach Insider shall disclose all material facts regarding his or her interest in any decision, transaction or proposed transaction of the Organization, promptly upon learning of the proposed transaction.1. Directors, principal officers, and committee members shall disclose their interests in a transaction or proposed transaction to the Board of Directors. The Board shall address potential conflicts of interest as provided in Article IV below.2. Employees other than principal officers shall disclose their interests in a transaction or potential transaction to the Organizations chief executive officer, who shall take such action as he or she deems necessary or appropriate under the circumstances to address any actual or potential conflict of interest and protect the Organizations interests, including ascertaining all material facts, conducting appropriate investigations, and reassigning employee duties to ensure that the interested employee has no decision-making role or inappropriate influence in the transaction.BOARD Procedures1. Evaluating potential conflicts. As soon as is practicable after learning that an Insider has an interest in a decision or proposed transaction of the Organization, the Board shall ascertain that all material facts regarding the Insiders interest have been disclosed to the Board, evaluate the potential for an actual or perceived conflict of interest, and determine what actions (if any) are needed to protect the reputation and interests of the Organization. The Board may ask questions of and receive presentations from the interested person(s), but the interested person(s) may be asked by the person chairing the meeting to leave the meeting during deliberations and/or voting.2. Procedures in the event of a financial conflict of interest. In the case of all compensation arrangements with a principal officer or director, and all other decisions, transactions or proposed transactions where the Board determines that a principal officer or a director has a financial conflict of interest, the Board shall follow the procedures below to decide whether to enter into the transaction and to ensure that the terms of the transaction are fair to the Organization.a) The Board shall require that the interested person leave the meeting during the discussion of, and the vote on, the transaction or arrangement that may create the financial conflict of interest; and b) The Board shall conduct any investigation necessary to evaluate the transaction, which may include investigating alternatives that present no conflict of interest, and/or compiling appropriate data, such as comparability studies, to determine fair market value for the transaction;c) After exercising due diligence, the Board shall determine whether proceeding with the transaction is in the Organizations best interest. Except as otherwise provided in the Organizations Bylaws or applicable law:i. If any director has a material financial interest in the transaction, then the Board may only approve the transaction in conformity with Section 7.03 of this Organizations Bylaws, which provides that the Board may approve a director self-dealing transaction only if the Board finds that the Organization is entering into the transaction for its own benefit; that the transaction is fair and reasonable to the Organization at the time; and, after reasonable investigation, the Board determines that it could not have obtained a more advantageous arrangement with reasonable effort under the circumstances. Section 7.03 of the Bylaws further requires that the self-dealing transaction be approved by a majority of directors then in office, without counting the vote of the interested director(s).ii. If no director has a material financial interest in the transaction, the Board may approve the transaction if the Board determines that Organization is entering into the transaction for its own benefit, and that the transaction is fair and reasonable to the Organization, and if the Board votes to approve the transaction without counting the votes of any interested director(s).3. Procedures for non-financial conflicts of interest. In any case where an Insider discloses an interest that the Board does not determine to be a financial conflict of interest (e.g., a directors volunteer board service with a nonprofit organization that may be party to a transaction with the Organization), the interested persons disclosure shall be noted in the meeting minutes and the interested person (if a director) shall not vote on the transaction. The interested person may be asked by the person chairing the meeting to leave the meeting during Board deliberations and voting.4. Other remedial action. The Board shall take such other action as it deems necessary or appropriate under the circumstances to address any actual or potential conflict of interest (including, for example, revising committee membership or reassigning duties so that an interested committee member or employee has no ongoing role in the transaction). Form 990, Part VI, Section B, Line 15a Comparability DataIn early 2021,If/When/How engaged We All Count to perform a salary band analysis and pay equity scan, which was completed and presented in March 2021. Marketplace comparisons were a component of the pay equity scan. The consultant compared If/When/How salaries to seven private and public databases. Then, she built a weighted combination of salaries based on sector,specialty, size, and budget to form an overall marketplace comparison. Finally, the consultant built a comparison for smaller subsets: the reproductive sector and the legal advocary non-profit sector.We base our assessment of reasonableness on these data. Form 990, Part VI, Section B, Line 15b Comparability DataIn early 2021,If/When/How engaged We All Count to perform a salary band analysis and pay equity scan, which was completed and presented in March 2021. Marketplace comparisons were a component of the pay equity scan. The consultant compared If/When/How salaries to seven private and public databases. Then, she built a weighted combination of salaries based on sector,specialty, size, and budget to form an overall marketplace comparison. Finally, the consultant built a comparison for smaller subsets: the reproductive sector and the legal advocary non-profit sector.We base our assessment of reasonableness on these data. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMEDNTS, POLICIES, AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. Mission Statement Continued from Part I, Line 1 with dignity and to actualize sexual and reproductive wellbeing on their own terms. We employ five proven modalities organizing, training, support, advocacy, and litigation to combat five forms of reproductive oppression ripe for compassionate attention and skillful intervention by people with law and policy expertise.