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BALLOT INITIATIVE STRATEGY CENTER INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
BALLOT INITIATIVE STRATEGY CENTER INC (EIN 04-3411708)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-13
IRS object ID
202333179349302218
Schema version
2022v5.0
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)
Return2023-11-13T09:05:49-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN111986323PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MARCUM LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11899 L STREET NW SUITE 850AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043411708EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BALLOT INITIATIVE STRATEGY CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBALLBusinessNameControlTxt
Phone2022232373PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11660 L STREET NW 605AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRIS MELODY FIELDS FIGUEREDOPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2022232373PhoneNum
Signature2023-11-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCHRISPersonFirstNm
Person LastMELODY FIELDS FIGUERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAARON M FOXPreparerPersonNm
PTINP01365820PTIN
Phone2022274000PhoneNum
Preparation2023-11-07PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRIS MELODY FIGUEREDOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11660 L STREET NW 605AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,250,670GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.BALLOT.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTO STRENGTHEN DEMOCRACY BY BUILDING A NATIONAL PROGRESSIVE STRATEGY FOR BALLOT MEASURES.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee19TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,731,117PYContributionsGrantsAmt
CY Contributions Grants$2,019,325CYContributionsGrantsAmt
PY Program Service Revenue$106,713PYProgramServiceRevenueAmt
CY Program Service Revenue$230,492CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$528CYInvestmentIncomeAmt
PY Other Revenue$4,610PYOtherRevenueAmt
CY Other Revenue$325CYOtherRevenueAmt
PY Total Revenue$4,842,440PYTotalRevenueAmt
CY Total Revenue$2,250,670CYTotalRevenueAmt
PY Grants And Similar Paid$502,600PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$509,800CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,064,060PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,330,547CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$152,623CYTotalFundraisingExpenseAmt
PY Other Expenses$825,754PYOtherExpensesAmt
CY Other Expenses$1,480,450CYOtherExpensesAmt
PY Total Expenses$2,392,414PYTotalExpensesAmt
CY Total Expenses$3,320,797CYTotalExpensesAmt
PY Revenues Less Expenses$2,450,026PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,070,127CYRevenuesLessExpensesAmt
Total Assets BOY$3,580,828TotalAssetsBOYAmt
Total Assets EOY$3,237,638TotalAssetsEOYAmt
Total Liabilities BOY$320,641TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,047,578TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,260,187NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,190,060NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionBALLOT INITIATIVE STRATEGY CENTER, INC. (BISC) STRENGTHENS DEMOCRACY BY BUILDING A NATIONAL PROGRESSIVE STRATEGY FOR BALLOT MEASURES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,385,773ExpenseAmt
Grant$507,300GrantAmt
DescSTRATEGIC PARTNERSHIPS ENCOMPASSES OUR V2030/ALIGNMENT WORK, OUR WORK WITH OVER 60 NATIONAL AND STATE PARTNERS AND FUNDERS GEARED TO BETTER ALIGN THE BALLOT MEASURE SPACE AND DEVELOP AND IMPLEMENT LONG TERM STRATEGIC IMPERATIVES FOR THE FIELD.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$240,320ExpenseAmt
Grant$2,500GrantAmt
DescPOLICY AND LEGAL ADVOCACY ENCOMPASSES WORKING WITH STATE AND NATIONAL PARTNERS, INCLUDING BISC'S LAWYER'S GUILD, TO PROTECT DIRECT DEMOCRACY AND PROGRESSIVE BALLOT MEASURE WINS AROUND THE COUNTRY, WORKING WITH STATE AND NATIONAL PARTNERS ON THE DEVELOPMENT OF EQUITABLE AND STRATEGIC BALLOT MEASURE POLICIES, AS WELL AS THE TRACKING OF BALLOT MEASURES AND ANALYSIS OF BALLOT MEASURE TRENDS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$236,258ExpenseAmt
Revenue$17,950RevenueAmt
DescTHE TRAINING AND ORGANIZING CATEGORY ENCOMPASSES OUR CAPACITY BUILDING PROGRAM. THE CAPACITY BUILDING PROGRAM IS COMPRISED OF OUR FORMAL TRAINING PROGRAM THAT DEVELOPS CURRICULA AND TRAINS THE FIELD IN THE SKILLS NEEDED TO RUN AND WIN A TRANSFORMATIVE AND EQUITABLE BALLOT MEASURE CAMPAIGNS, AS WELL AS BISC'S PEER-TO-PEER AND SKILLS BUILDING COHORTS, WHICH HELP PARTNERS ACROSS THE COUNTRY MOVE UP BISC'S LEADERSHIP DEVELOPMENT LADDER AND SHARE BEST PRACTICES AND LEARN FROM ONE ANOTHER ON AN ONGOING BASIS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)

ExpenseExpenseAmtDescDescRevenueRevenueAmt
$196,235COMMUNICATIONS: BISC USES EMAIL, SOCIAL MEDIA, AND PRESS INTERVIEWS TO COMMUNICATE ABOUT CRITICAL BALLOT MEASURES AND CAMPAIGNS AROUND THE COUNTRY.
$141,245ORGANIZATIONAL DEVELOPMENT
$366,625ROAD AHEAD 2022$212,542
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$704,105TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$212,542TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$2,566,456TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document23IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee19EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VICTORIA WARDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2022232373PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11660 L STREET NW 605AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KENNY DIGGS
CHAIR1.00Yes (X)Yes (X)$0$0$0
SARAH STANDIFORD
TREASURER1.00Yes (X)Yes (X)$0$0$0
BRANDON BOSWELL
DIRECTOR1.00Yes (X)$0$0$0
NADIA BELKIN
DIRECTOR1.00Yes (X)$0$0$0
JENNIFER EPPS-ADDISON
DIRECTOR1.00Yes (X)$0$0$0
LARA GRANICH
DIRECTOR1.00Yes (X)$0$0$0
ANDREA MARTA
DIRECTOR1.00Yes (X)$0$0$0
DESMOND MEADE
DIRECTOR1.00Yes (X)$0$0$0
TOMAS ROBLES
DIRECTOR1.00Yes (X)$0$0$0
SUZANNE RUECKER
DIRECTOR1.00Yes (X)$0$0$0
GAIL STOLTZ
DIRECTOR1.00Yes (X)$0$0$0
BECCA UHERBELAU
DIRECTOR1.00Yes (X)$0$0$0
CHRIS MELODY FIELDS FIGUEREDO
EXECUTIVE DIRECTOR20.00Yes (X)$208,303$0$26,699
FieldValueIRS element (for citing)
Total Reportable Comp From Org$208,303TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$26,699TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
TOPOS PARTNERSHIP
1865 BROAD STREETPROVIDENCERI02905RESEARCH SERVICES$152,321
KITA WASHINGTON CENTERLLC
1660 L STREET NWWASHINGTONDC20036RESEARCH SERVICES$139,941
MARCUM LLP
1899 L STREET NW SUITE 850WASHINGTONDC20036ACCOUNTING AND HR$137,813
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
All Other Contributions$2,019,325AllOtherContributionsAmt
Total Contributions$2,019,325TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TRAINING FEES900099$212,542$212,542
CONFERENCE900099$17,950$17,950
FieldValueIRS element (for citing)
Total Program Service Revenue$230,492TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$528TotalRevenueColumnAmt
Exclusion$528ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$325TotalRevenueColumnAmt
Exclusion$325ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$325OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,250,670TotalRevenueColumnAmt
Related Or Exempt Func Income$230,492RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$853ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$509,800TotalAmt
Program Services$509,800ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$235,003TotalAmt
Program Services$152,752ProgramServicesAmt
Management And General$58,751ManagementAndGeneralAmt
Fundraising$23,500FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$790,251TotalAmt
Program Services$515,051ProgramServicesAmt
Management And General$202,653ManagementAndGeneralAmt
Fundraising$72,547FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$40,568TotalAmt
Program Services$26,439ProgramServicesAmt
Management And General$10,398ManagementAndGeneralAmt
Fundraising$3,731FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$182,357TotalAmt
Program Services$118,809ProgramServicesAmt
Management And General$46,605ManagementAndGeneralAmt
Fundraising$16,943FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$82,368TotalAmt
Program Services$53,654ProgramServicesAmt
Management And General$21,012ManagementAndGeneralAmt
Fundraising$7,702FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$12,290TotalAmt
Management And General$12,290ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$101,807TotalAmt
Management And General$101,807ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$759,353TotalAmt
Program Services$701,417ProgramServicesAmt
Management And General$32,930ManagementAndGeneralAmt
Fundraising$25,006FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$15,541TotalAmt
Program Services$7,679ProgramServicesAmt
Management And General$7,735ManagementAndGeneralAmt
Fundraising$127FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$18,784TotalAmt
Management And General$18,784ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$85,543TotalAmt
Program Services$67,977ProgramServicesAmt
Management And General$16,454ManagementAndGeneralAmt
Fundraising$1,112FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$69,655TotalAmt
Program Services$20,874ProgramServicesAmt
Management And General$47,701ManagementAndGeneralAmt
Fundraising$1,080FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$341,594TotalAmt
Program Services$330,471ProgramServicesAmt
Management And General$11,123ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$31,105TotalAmt
Program Services$24,645ProgramServicesAmt
Management And General$6,051ManagementAndGeneralAmt
Fundraising$409FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,486TotalAmt
Program Services$2,762ProgramServicesAmt
Management And General$678ManagementAndGeneralAmt
Fundraising$46FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SUBSCRIPTIONS$40,760$34,126$6,214$420
TAXES & FEES$532$532

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,320,797TotalAmt
Program Services$2,566,456ProgramServicesAmt
Management And General$601,718ManagementAndGeneralAmt
Fundraising$152,623FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,428,985BOYAmt
EOY$2,021,078EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$850,000BOYAmt
EOY$100,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$46,806BOYAmt
EOY$1,555EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$178,387LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$128,957LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$38,032BOYAmt
EOY$49,430EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$28,998BOYAmt
EOY$770,616EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$188,007BOYAmt
EOY$294,959EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,580,828BOYAmt
EOY$3,237,638EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$198,283BOYAmt
EOY$158,724EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$122,358BOYAmt
EOY$888,854EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$320,641BOYAmt
EOY$1,047,578EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$615,187BOYAmt
EOY$1,665,060EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,645,000BOYAmt
EOY$525,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,260,187BOYAmt
EOY$2,190,060EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,580,828BOYAmt
EOY$3,237,638EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,070,127ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$129,397OtherCostOrOtherBasisAmt
Depreciation$96,071DepreciationAmt
Book Value$33,326BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$48,990OtherCostOrOtherBasisAmt
Depreciation$32,886DepreciationAmt
Book Value$16,104BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$49,430TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DUE FROM BISC FOUNDATION$283,140
DEPOSITS$11,819
FieldValueIRS element (for citing)
Total Book Value Other Assets$294,959TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$888,854Amt
FieldValueIRS element (for citing)
Total Liability$888,854TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,250,670TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,250,670RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,250,670TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,320,797TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,320,797ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,320,797TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFOR THE YEAR ENDED DECEMBER 31, 2022, BISC HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
ACTIVATE 48 EDUCATION FUND
5716 NORTH 19TH AVENUEPHOENIXAZ85015871035546501(C)(3)$285,000$0RESEARCH
ARIZONA WINS
530 E MCDOWELL ROAD STE 107-189PHOENIXAZ85004364781665501(C)(4)$125,000$0RESEARCH
PROGRESS ARIZONA
530 E MCDOWELL ROAD STE 107-410PHOENIXAZ85004833393572501(C)(4)$50,000$0RESEARCH
ARIZONA DEMOCRACY RESOURCE CENTER ACTION
401 WEST BASELINE ROAD STE 205TEMPEAZ85283873214348501(C)(4)$40,000$0RESEARCH
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org3TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationGRANTEE MUST PROVIDE GRANTOR AN INTERIM PROGRESS REPORT AS REQUESTED BY GRANTOR. INTERIM REPORT GUIDELINES: (1) GRANTEE SHALL PROVIDE REGULAR VERBAL AND WRITTEN UPDATES ON PROGRESS AT MUTUALLY AGREED UPON POINTS THROUGH THE GRANT PERIOD (2) A FINAL REPORT ON THE PROJECT WITHIN THIRTY (30) DAYS OF THE END OF THE GRANT PERIOD, WHICH SHALL BE APRIL 13, 2022. THE REPORT, DUE ON MAY 13 2022, SHALL INCLUDE: (1) A DETAILED DESCRIPTION OF WHAT WAS ACCOMPLISHED BY THE EXPENDITURE OF GRANT FUNDS,INCLUDING A DISCUSSION OF THE PROGRESS MADE TOWARD ACHIEVING THE GOALS OF THE GRANT; (2) A FINANCIAL ACCOUNTING OF HOW THE FUNDS WERE SPENT WHICH HAS BEEN CERTIFIED AS CORRECT BY A RESPONSIBLE FINANCIAL OFFICER OF GRANTEE; AND (3) AN EVALUATION OF THE IMPACT AND RESULTS OF WORK UNDERTAKEN AND AN ASSESSMENT OF PROGRESS THAT HAS BEEN MADE IN MEETING STATED GOALS. THE SUBMITTED REPORT MUST BE SIGNED BY AN OFFICER AND INCLUDE THE FOLLOWING CERTIFICATION INSIDE THE REPORT OR IN AN ATTACHED LETTER: "GRANTEE WARRANTS THAT IT IS IN FULL COMPLIANCE WITH ITS GRANT AGREEMENT WITH GRANTOR AND THAT ALL RESTRICTIONS, INCLUDING THOSE REGARDING THE USE OF THE GRANT FUNDS FOR POLITICAL ACTIVITIES, SET FORTH IN THAT AGREEMENT HAVE BEEN OBSERVED."ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonCHRIS MELODY FIELDS FIGUEREDOPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$194,630BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$13,673BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$9,732DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$16,967NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$235,002TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS, ALONG WITH THE FEDERAL FORM 990. BISC'S COUNSEL ALSO REVIEWS THE DRAFT VERSION OF THE FEDERAL FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CIN ORDER TO ADDRESS A CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS OR, IF APPLICABLE, TO THE EXECUTIVE COMMITTEE WHEN CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IF THE BOARD OR EXECUTIVE COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A DIRECTOR HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE DIRECTOR OF THE BASIS FOR SUCH BELIEF AND AFFORD THE DIRECTOR AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE DIRECTOR'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THE DIRECTOR HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY CORRECTIVE ACTION.
FORM 990, PART VI, SECTION B, LINE 15APRIOR TO DETERMINING A COMPENSATION INCREASE FOR THE EXECUTIVE DIRECTOR, A COMPENSATION ANALYSIS IS COMPLETED BY THE HUMAN RESOURCES CONSULTANT. THIS ANALYSIS IS COMPILED USING SALARY INFORMATION FROM FORM 990S AND SURVEYS FROM SIMILAR ORGANIZATIONS. THIS INFORMATION IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR USE IN DETERMINING A SALARY INCREASE FOR THE EXECUTIVE DIRECTOR AS PART OF AN ANNUAL EVALUATION PROCESS. ANY INCREASE IN COMPENSATION FOR THIS POSITION REQUIRES APPROVAL OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS THEN PROVIDES A LETTER OR EMAIL TO THE HUMAN RESOURCES STAFF ON THE NEWLY APPROVED SALARY AND EFFECTIVE DATE.
FORM 990, PART VI, SECTION C, LINE 19BISC MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GOTHER CONSULTING: PROGRAM SERVICE EXPENSES 158,037. MANAGEMENT AND GENERAL EXPENSES 30,273. FUNDRAISING EXPENSES 25,006. TOTAL EXPENSES 213,316. RESEARCH: PROGRAM SERVICE EXPENSES 543,380. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 543,380. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,657. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,657.
FORM 990, PART V, LINE 2ABISC AND BISC FOUNDATION HAVE A COST SHARING AGREEMENT PURSUANT TO WHICH BISC FOUNDATION REIMBURSES BISC FOR BISC FOUNDATION'S SHARE OF ANY EMPLOYEE TIME DEVOTED TO ITS ACTIVITIES. EMPLOYEES RECEIVE A W-2 FROM BISC.