2024-11-05T15:15:24-08:00 2023-12-31 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-01-01 821172119 Groundswell Action Fund GROU 5104445900 548 Market Street 49734 San Francisco CA 94104 Chanda Jones CFO 2024-11-05 true true Douglas W Regalia P00186389 9253140390 2023 2024-10-15 13:58:12Z Chanda Jones 548 Market Street 49734 San Francisco CA 94104 2407141 false X www.groundswellactionfund.org X 2017 CA Groundswell Action Fund provides an easy way for individual donors to resource the strongest 501(c)(4) grassroots organizing and base building efforts led by women of color, low-income women, transgender people and gender non-conforming people across the United States to build political power through civic engagement. 5 5 0 0 5871860 2368701 0 3149 38440 0 5875009 2407141 3780000 2625000 0 410664 670611 0 333862 287492 387197 4478156 3682808 1396853 -1275667 5641048 4309989 618900 563508 5022148 3746481 Groundswell Action Fund provides an easy way for individual donors to resource the strongest 501(c)(4) grassroots organizing and base building efforts led by women of color, low-income women, transgender people and gender non-conforming people across the United States. false false 3065504 2625000 Groundswell Action Fund makes grants and provides staff technical assistance to nonprofit organizations and movement leaders who are paving the road to liberation and harnessing a broader strategy of transformation and power building through civic engagement. While we, and our grantee partners, understand the importance of winning policy fights, the long-term prize is creating and sustaining a truly inclusive, participatory democracy with leaders who come from and reflect our communities and are rooted in progressive values of interconnectedness, structural inclusion, an economy for the common good, and liberation. Groundswell Action Fund participates actively in 10 donor networks, in an effort to educate funders about the reproductive justice movement and to raise the visibility of our grantees. Staff make presentations at dozens of meetings and events annually, and regularly host educational events for the philanthropic community, to uplift grantees and to create opportunities for them to build relationships with funders. 3065504 false true true false false false false false false true false false false true true false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false true 4 0 true 0 false false false false true true false false false X 5 5 false false false false false false false true true false false true true true true true true true true false CA X Chanda Jones-CFO 5104445900 548 Market Street 49734 San Francisco CA 94104 X Yamani Hernandez CEO 2.00 38.00 X 0 294407 54738 Chanda Jones CFO 2.00 38.00 X 0 245319 54675 Quanita Toffie Exec Director-Action Fund 40.00 0.00 0 212158 41434 Wen Brovold Dir Comms 2.00 38.00 0 197569 48848 Naa Hammond Chief Strategy Ofr 0.00 40.00 0 176651 64416 Angella Bellota Dir Funder Org 2.00 38.00 0 193250 35536 Bre Rivera Progm Director BTF 0.00 40.00 0 162232 40053 Lorena Gamboa-Martin Chief of Staff 2.00 38.00 0 174059 25000 Meenakshi Menon Former Interim ED 2.00 38.00 0 86683 250 Kierra Johnson Chair 1.00 0.00 X X 0 0 0 Jessica Byrd Vice Chair 1.00 0.00 X X 0 0 0 Dawn Boudwin Treasurer 1.00 0.00 X X 0 0 0 Chrissie Castro Director 0.50 0.00 X 0 0 0 Daroneshia Duncan-Boyd Director 0.50 0.00 X 0 0 0 1742328 364950 17 true true false 0 2368701 17864 2368701 0 38440 38440 0 0 0 0 0 0 0 0 2407141 38440 2625000 2625000 0 0 0 212158 43662 82080 86416 0 251250 51707 97204 102339 14084 2936 5419 5729 158704 33081 61061 64562 34415 7174 13241 14000 0 1024 563 461 20603 9114 11489 0 0 0 72405 54934 2025 15446 0 13764 6081 7683 29336 13055 16281 0 0 16398 6303 4842 5253 0 0 0 0 29500 18290 11210 0 Technical assistance 117406 117406 Program and other support 78455 74365 1993 2097 Other 4285 259 3718 308 Dues & subscriptions 4021 1574 370 2077 0 3682808 3065504 283442 333862 3624523 1251075 919370 2957810 1065102 72514 0 0 0 0 0 2553 28590 69500 69500 29500 0 0 0 0 0 0 5641048 4309989 4500 110000 245000 504400 318508 618900 563508 X 3413815 2978148 1608333 768333 5022148 3746481 5641048 4309989 -1275667 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 572000 false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities Groundswell Action Fund was founded on the simple premise that those most excluded from our democracy should be at the center of transforming it. Therefore, in 2023 Groundswell Action Fund partnered with groups that are already changing the game on local, state, and national levels and put crucial support behind them to advance solidarity-based organizing strategies that expand access to democratic participation for all people. This investment builds lasting political power in underrepresented communities and ensures grantees make gains on crucial progressive issues.PART III-A----------Membership Dues---------------Groundswell Action Fund has no "members and has had no "membership dues." However, if or when membership fees are ever collected, such amounts will be nondeductible by the payors and Groundswell Action Fund will provide written confirmation to that effect. 69500 69500 Due to Groundswell Fund 318508 318508 X 21033268 -427 18626554 18626127 2407141 2407141 28055686 24372878 24372878 3682808 3682808 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Groundswell Action Fund is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Groundswell Action Fund has adequately evaluated its current tax positions and has concluded that as of December 31, 2022, Groundswell Action Fund does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Groundswell Action Fund has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(4) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Groundswell Action Fund may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, Groundswell Action Fund calculates and accrues the applicable taxes payable. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Groundswell Fund Revenue $18645193 Change in unamortized discount $-18639 Part XII, Line 2d: Other expenses and losses per audited F/S Groundswell Expenses $24372876 Rounding $2 true All in All Action Fund 1201 Connecticut Ave NW 661 Washington DC 20036 934403347 501(c)(4) 60000 0 Program Support Alliance for Youth Action 915 5th St NW Washington DC 20001 462914731 501(c)(4) 100000 0 Program Support APEN Action 426 17th St 5th Floor Oakland CA 94612 454027112 501(c)(4) 60000 0 Program Support API Political Alliance PO Box 22611 Philadelphia PA 19110 850685612 501(c)(4) 50000 0 Program Support Asian American Advocacy Fund 5680 Oakbrook Pkwy 148 Norcross GA 30093 831198242 501(c)(4) 50000 0 Program Support Black Voters Matter Fund 4751 Best Rd Atlanta GA 30337 813625061 501(c)(4) 75000 0 Program Support Black Women for Wellness AF PO Box 292516 Los Angeles CA 90029 822822118 501(c)(4) 50000 0 Program Support Care in Action 45 Broadway Suite 320 New York NY 10006 464605470 501(c)(4) 75000 0 Program Support Center for Empowered Politics 1042 Grant Ave Ste 5 San Francisco CA 94133 453084134 501(c)(4) 80000 0 Program Support CHIRLA Action Fund 2533 West Third Street 101 Los Angeles CA 90057 271460237 501(c)(4) 60000 0 Program Support COLOR Action Fund PO Box 40991 Denver CO 80204 812566990 501(c)(4) 50000 0 Program Support Cultural Engagement Lab 1330 Broadway No 300 Oakland CA 94612 261764185 501(c)(4) 50000 0 Program Support Equality NC PO Box 28768 Raleigh NC 27611 020662714 501(c)(4) 50000 0 Program Support Florida Rising 10800 Biscayne Blvd 1050 Miami FL 33161 270167620 501(c)(4) 100000 0 Program Support Forward Together Action 300 Frank H Ogawa Plaza 700 Oakland CA 94612 943311784 501(c)(4) 50000 0 Program Support Freedom Action Now 2110 Luann Lane Madison WI 53713 843944949 501(c)(4) 50000 0 Program Support Grassroots Global Justice AF PO Box 73768 Washington DC 20056 853838918 501(c)(4) 30000 0 Program Support Jobs with Justice 1616 P Street NW Suite 150 Washington DC 20036 450518844 501(c)(4) 60000 0 Program Support La Fuerza North Carolina 3125 Poplarwood Ct Suite 300 Raleigh NC 27604 882628515 501(c)(4) 30000 0 Program Support Living United for Change inAZ 5716 N 19th Ave Phoenix AZ 85015 271398645 501(c)(4) 50000 0 Program Support Mijente 734 Polk Street Phoenix AZ 85007 813459266 501(c)(4) 75000 0 Program Support Mississippi Votes Action Fund 510 George Street Suite 403 Jackson MS 39202 872312409 501(c)(4) 50000 0 Program Support Mothering Justice Action Fund 17320 Livernois Detroit MI 48221 822828323 501(c)(4) 50000 0 Program Support NEO Philanthropy Action Fund 45 WEST 36TH STREET 6TH FLOOR New York NY 10018 800444461 501(c)(4) 60000 0 Program Support New American Leaders AF 530 Seventh Ave Floor M1 New York NY 10018 831769970 501(c)(4) 50000 0 Program Support New Georgia Project Action Fd 165 Courtland St A-231 Atlanta GA 30303 800934131 501(c)(4) 60000 0 Program Support New Virginia Majority 3801 Mount Vernon Avenue Alexandria VA 22305 271705920 501(c)(4) 75000 0 Program Support NM Native Vote PO Box 35698 Albuquerque NM 87176 831860603 501(c)(4) 50000 0 Program Support One Fair Wage Action 45 Mt Auburn St Democracy bl Cambridge MA 02138 850692228 501(c)(4) 75000 0 Program Support Organizers in Land of Enchant 411 Bellamah NW Albuquerque NM 87102 271275724 501(c)(4) 50000 0 Program Support Our Voice Our Vote Arizona 1241 E Washington St 103 Phoenix NM 85034 823222019 501(c)(4) 50000 0 Program Support RE Power 2136 Ford Parkway 5523 Saint Paul MN 55116 352191193 501(c)(4) 75000 0 Program Support Sisters Lead Sisters Vote 6218 Georgia Ave NW 1015 Hyattsville MD 20782 825413976 501(c)(4) 50000 0 Program Support Texas Organizing Project 700 S Zarzamora Suite 212 SAN ANTONIO TX 78207 271482075 501(c)(4) 75000 0 Program Support The Equity Alliance Fund PO Box 280214 Nashville TN 37228 825090772 501(c)(4) 60000 0 Program Support Tides Advocacy Fund 1014 Torney Ave San Francisco CA 94129 943153687 501(c)(4) 300000 0 Program Support United For Respect 77 Sands St 6 Brooklyn NY 11201 834485353 501(c)(4) 30000 0 Program Support Voces de la Frontera Action 1027 S 5th Street Milwaukee WI 53204 020759160 501(c)(4) 50000 0 Program Support Washington CAN 1806 E Yesler Way Seattle WA 98122 911206728 501(c)(4) 50000 0 Program Support Western Native Voice 80 25th St W Ste 2 Billings MT 59102 883015226 501(c)(4) 30000 0 Program Support Working Families Organization 81 Prospect St Brooklyn NY 11201 204994004 501(c)(4) 80000 0 Program Support 0 41 Grantmaker's Description of How Grants are Used Groundswell Action Fund supports organizations that are using grassroots organizing to advance reproductive justice policy and systems change. It centers efforts led by women of color while also supporting work led by low-income white women, transgender and gender non-conforming people, who together make the up the constituency who experiences the greatest reproductive health disparities and the largest barriers to reproductive freedom in the U.S.When identifying groups to support, Groundswell looks for organizations with:*A highly engaged and growing membership/constituent base comprised of people directly impacted by the conditions that they seek to transform;*Organizational leadership that reflects the diversity of this base;*Clear mechanisms for leadership development;*The ability to mobilize a base to win concrete policy changes;*A strategic direction with clear goals and objectives that are driven by the membership/constituency;*Ability to forge inter- and cross-movement alliances and to work well in coalition;*Innovation in framing and thought leadership;*A clear timeline for achieving goals and objectives and organizational capacity to achieve these;*An integrated racial, gender, and class justice analysis;*Connections to intermediary support organizations that build the capacity and collective; power of the RJ movement;*A strong track record of policy wins or strong strategy towards future wins; and*System for measuring the impact of the work, including clearly defined benchmarks for success.GROUNDSWELL FUND CONDUCTS PRE-GRANT INQUIRIES OF APPLICANT ORGANIZATIONS TO DETERMINE THEIR ABILITY TO CARRY OUT THE PROPOSED ACTIVITIES IN A COMPLIANT MANNER; REQUIRES ALL GRANTEES TO SIGN A GRANT AGREEMENT IN WHICH GRANTEES PROMISE TO USE FUNDS IN A MANNER THAT COMPLIES WITH IRC SECTION 501(C)(4) AND RELEVANT RESTRICTIONS; ENGAGES IN FREQUENT ORAL AND WRITTEN COMMUNICATION WITH GRANTEES REGARDING THEIR USE OF GRANTFUNDS; AND REQUIRES ALL GRANTEES TO SUBMIT SEMI-ANNUAL AND ANNUAL PROGRESS REPORTS,ALONG WITH FINAL REPORTS ON THEIR GRANT SPENDING, WHICH REPORTS MUST INCLUDE BOTH A NARRATIVE DESCRIPTION OF THE USE OF GRANT FUNDS AND A DETAILED FINANCIAL ACCOUNTING OF THE FUNDS, ALONG WITH A CERTIFICATION THAT ALL ACTIVITIES PERFORMED WITH THE FUNDS WERE CONDUCTED IN COMPLIANCE WITH THE RESTRICTIONS IN SECTION 501(C)(4) AND THE GRANT AGREEMENT. true false false false false false false false false Angella Bellota Dir Funder Org 193250 5896 29640 228786 Bre Rivera Progm Director BTF 162232 6489 33564 202285 Chanda Jones CFO 245319 5583 49092 299994 Lorena Gamboa-Martin Chief of Staff 174059 6280 18720 199059 Meenakshi Menon Former Interim ED 86683 250 86933 Naa Hammond Chief Strategy Ofr 176651 7188 57228 241067 Quanita Toffie Exec Director-Action Fund 212158 7870 33564 253592 Wen Brovold Dir Comms 197569 4832 44016 246417 Yamani Hernandez CEO 294407 10722 44016 349145 Form 990, Part VI, Section B, Line 11b FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, THE CFO, AND THE EXECUTIVE DIRECTOR. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (INWRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THEORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THEORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS(IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THEORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Section B, Line 15a Individuals who provide services to Groundswell Action Fund are legal employees of Groundswell Fund, a separate 501(c)(3) entity. Compensation and review of such individuals is the purview of Groundswell Fund. Form 990, Part VI, Section B, Line 15b Individuals who provide services to Groundswell Action Fund are legal employees of Groundswell Fund, a separate 501(c)(3) entity. Compensation and review of such individuals is the purview of Groundswell Fund. Form 990, Part VI, Section C, Line 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE ALSO AVAILABLE UPON REQUEST. Related Party Compensation IRS Instructions (page 7) specifically require a tax-exempt organization to reflect compensation of individuals who are also providing services to a sister or related entity: Reporting information from third parties. Some lines request information that the organization may need to obtain from third parties, such as compensation paid by related organizations. In compliance with this request, this tax return provides such information. The Organization shares staff and certain other expenses with Groundswell Fund (the Fund), an IRC section 501(c)(3) organization, pursuant to a written cost-sharing agreement. Under the agreement, Fund employees conduct activities on behalf of the Organization, and the Organization promptly reimburses the Fund for all associated expenses, including the allocable share of employment taxes. The Fund pays all required employment taxes for its employees, and issues the relevant IRS forms. Schedule C It has come to Groundswell Action Fund's attention that it should have answered yes to Part IV, Line 4 in both 2022 and 2021. Therefore, the following information should have been disclosed in the previous years' Schedule C: Part I-A--------1.Groundswell Action Fund was founded on the simple premise that those most excluded from our democracy should be at the center of transforming it. Therefore, in 2022 and 2021, Groundswell Action Fund partnered with groups that are already changing the game on local, state, and national levels and put crucial support behind them to advance solidarity-based organizing strategies that expand access to democratic participation for all people. This investment builds lasting political power in underrepresented communities and ensures grantees make gains on crucial progressive issues. 2. Political campaign expenditures were $870,000 in 2022 and were $638,000 in 2021.3. There were no volunteer hours for political campaign activities in 2022 or 2021.Part III-A----------Membership DuesGroundswell Action Fund has no "members and has had no "membership dues." However, if or when membership fees are ever collected, such amounts will be nondeductible by the payors and Groundswell Action Fund will provide written confirmation to that effect. Groundswell Fund 548 Market Street 49734 San Francisco CA 94104 474003615 supporting reproductive justice CA 501c3 Sec 170(b)(1)(A)(vi) Groundswell Fund false false false false false true false false false false false false false false true true true false false false Groundswell Fund e 318508 Cost basis Groundswell Fund o 675875 Actual Cost Groundswell Fund p 675875 Actual Cost