STRATEGY STUDIO / PUBLIC DATA EXPLORER

PSL FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
PSL FOUNDATION (EIN 86-3092437)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-01
IRS object ID
202511219349302226
Schema version
2023v6.0
Note
A later return for the same period supersedes this one.
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-01T15:19:22-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN570560534PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROGERS LABAN PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11919 BULL STAddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP29201ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN863092437EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PSL FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPSLFBusinessNameControlTxt
Phone7702890340PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 50932AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP29250ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJASON DEBACKERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7702890340PhoneNum
Signature2025-05-01SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBARRY S LABANPreparerPersonNm
PTINP00000847PTIN
Phone8037795870PhoneNum
Preparation2025-05-01PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJASON DEBACKERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13426 MONROE STAddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP29205ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$913,117GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressPSL-FOUNDATION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2021FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionTO SUPPORT THE POLICY SIMULATION LIBRARY AND TO OTHERWISE ADVANCE ACCESSIBLE AND REPORDUCIBLE COMPUTING IN THE ANALYSIS OF PUBLIC POLICYActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$349,041PYContributionsGrantsAmt
CY Contributions Grants$656,380CYContributionsGrantsAmt
PY Program Service Revenue$22,320PYProgramServiceRevenueAmt
CY Program Service Revenue$256,666CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$71CYOtherRevenueAmt
PY Total Revenue$371,361PYTotalRevenueAmt
CY Total Revenue$913,117CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$31,582PYOtherExpensesAmt
CY Other Expenses$779,576CYOtherExpensesAmt
PY Total Expenses$31,582PYTotalExpensesAmt
CY Total Expenses$779,576CYTotalExpensesAmt
PY Revenues Less Expenses$339,779PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$133,541CYRevenuesLessExpensesAmt
Total Assets BOY$606,688TotalAssetsBOYAmt
Total Assets EOY$740,229TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$606,688NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$740,229NetAssetsOrFundBalancesEOYAmt
MissionTO SUPPORT THE POLICY SIMULATION LIBRARY AND TO OTHERWISE ADVANCE ACCESSIBLE AND REPORDUCIBLE COMPUTING IN THE ANALYSIS OF PUBLIC POLICYMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$663,562ExpenseAmt
Revenue$256,666RevenueAmt
DescTO SUPPORT THE POLICY SIMULATION LIBRARY AND TO OTHERWISE ADVANCE ACCESSIBLE AND REPORDUCIBLE COMPUTING IN THE ANALYSIS OF PUBLIC POLICYDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$95,364ExpenseAmt
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$95,364TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$758,926TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJASON DEBACKERPersonNm
Phone7702890340PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13426 MONROE STAddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP29205ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
LINDA GIBBS
DIRECTORYes (X)$0$0$0
GLENN HUBBARD
DIRECTORYes (X)$0$0$0
JASON DEBACKER
PRESIDENT$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$656,380AllOtherContributionsAmt
Total Contributions$656,380TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSOFTWARE DEVELOPMENTDesc
Total Revenue Column$256,666TotalRevenueColumnAmt
Related Or Exempt Func Income$256,666RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$256,666TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Total Revenue Column$71TotalRevenueColumnAmt
Related Or Exempt Func Income$71RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$71OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$913,117TotalRevenueColumnAmt
Related Or Exempt Func Income$256,737RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,615TotalAmt
Management And General$7,615ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$674,670TotalAmt
Program Services$663,562ProgramServicesAmt
Management And General$11,108ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$80TotalAmt
Program Services$80ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$35,853TotalAmt
Program Services$33,926ProgramServicesAmt
Management And General$1,927ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$61,358TotalAmt
Program Services$61,358ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$779,576TotalAmt
Program Services$758,926ProgramServicesAmt
Management And General$20,650ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$425,118BOYAmt
EOY$600,777EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$181,570BOYAmt
EOY$139,452EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$606,688BOYAmt
EOY$740,229EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$253,715BOYAmt
EOY$740,229EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$352,973BOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$606,688BOYAmt
EOY$740,229EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$606,688BOYAmt
EOY$740,229EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$133,541ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$297,845CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$349,041CurrentTaxYearMinus1YearAmt
Current Tax Year$656,380CurrentTaxYearAmt
Total$1,303,266TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$12,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$22,320CurrentTaxYearMinus1YearAmt
Current Tax Year$256,737CurrentTaxYearAmt
Total$291,057TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$309,845CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$371,361CurrentTaxYearMinus1YearAmt
Current Tax Year$913,117CurrentTaxYearAmt
Total$1,594,323TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,594,323PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$309,845CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$371,361CurrentTaxYearMinus1YearAmt
Current Tax Year$913,117CurrentTaxYearAmt
Total$1,594,323TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
INVESTMENT IN SOFTWARE DEV$200,810
ACCUMULATED AMORTIZATION-$61,358
FieldValueIRS element (for citing)
Total Book Value Other Assets$139,452TotalBookValueOtherAssetsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11GCONTRACTORS 624,755 0 0 WORKSHOP EXPENSE 790 1,334 0 SOFTWARE 36,109 11,166 0 BANK CHARGES 0 -1,811 0 JOB SUPPLIES 1,908 242 0 SUNDRY 0 177 0 TOTAL 663,562 11,108 0