2025-10-23T11:36:09-07:00 2024-12-31 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2024-01-01 821172119 Groundswell Action Fund GROU 5104445900 548 Market Street 49734 San Francisco CA 94104 Yamani Hernandez CEO 5104445900 2025-10-23 true true Douglas W Regalia P00186389 9253140390 2024 2025-03-06 01:10:19Z Yamani Hernandez 548 Market Street 49734 San Francisco CA 94104 2273965 false X www.groundswellactionfund.org X 2017 CA Groundswell Action Fund strengthens U.S. movements for reproductive and social justice by resourcing 501(c)(4) grassroots organizing and base building efforts. 4 4 0 4 0 2368701 2244539 0 38440 29426 0 2407141 2273965 2625000 3200000 0 670611 743606 0 443007 387197 342856 3682808 4286462 -1275667 -2012497 4309989 2518484 563508 824737 3746481 1693747 Groundswell Action Fund strengthens U.S. movements for reproductive and social justice by resourcing 501(c)(4) grassroots organizing and base building efforts. false false 3485475 3200000 Groundswell Action Fund supports 501(c)(4) organizations through Grantmaking, Capacity Building, and Funder Organizing to build the power of reproductive justice and other intersectional movements. 3485475 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 true false false false false true false false true 3 0 true 0 false false false false true true false false false X 4 4 false false false false false false false true true false false true true true true true true true true false CA X Sherie Salter-Reid 5104445900 548 Market Street 49734 San Francisco CA 94104 Yamani Hernandez CEO 2.00 38.00 X 0 350264 76835 Naa Hammond Chief Strategy Ofr 0.00 40.00 0 214785 71892 Chanda Jones CFO 2.00 38.00 X 0 225313 58711 Quanita Toffie Exec Director-Action Fund 40.00 0.00 0 210725 62812 Angelique Green Chief Advanc Offcr 2.00 38.00 0 219140 51372 Lorena Gamboa-Martin Chief of Staff 2.00 38.00 0 221023 35327 Jazmin Edwards Sr HR & Ops Mgr 2.00 38.00 0 184443 14720 Sherie Salter-Reid Dir Finance 2.00 38.00 0 164137 14707 Kierra Johnson Chair 1.00 0.00 X X 0 0 0 Nse Ufot Interim Chair 1.00 0.00 X X 0 0 0 Dawn Boudwin Treasurer 1.00 0.00 X X 0 0 0 Daroneshia Duncan-Boyd Director 0.50 0.00 X 0 0 0 1789830 386376 0 false true false 0 2244539 100445 2244539 0 29426 29426 0 0 0 0 0 0 0 0 2273965 29426 3200000 3200000 0 0 0 210725 21017 90181 99527 0 303338 30255 129814 143269 17352 1732 7424 8196 173222 17902 73435 81885 38969 3267 17367 18335 0 5630 844 4786 19041 3052 15989 0 0 0 75242 30563 44679 0 0 23892 3802 20090 0 0 12777 2084 5133 5560 0 0 0 0 0 4673 4673 Technical assistance 168091 168091 Communications 18050 2012 7489 8549 Dues & subscriptions 9352 129 4529 4694 Program and other support 6108 725 1946 3437 0 4286462 3485475 357980 443007 1251075 591625 2957810 1487236 72514 404762 0 0 0 0 0 28590 34861 69500 69500 0 0 0 0 0 0 4309989 2518484 8330 245000 318508 816407 563508 824737 X 2978148 1143985 768333 549762 3746481 1693747 4309989 2518484 X -2012497 -40237 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 765000 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 2024 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 816407 816407 X 24276521 22002556 22002556 2273965 2273965 34466829 30180367 30180367 4286462 4286462 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, 2024, 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 $22113675 Change in unamortized discount $-40238 Change in Groundswell Fund discount $-70881 Part XII, Line 2d: Other expenses and losses per audited F/S Groundswell Expenses $30180367 true All in All Action Fund 1201 Connecticut Ave NW 661 Washington DC 20036 934403347 501c4 75000 0 Program Support Alliance for Youth Action 915 5th St NW Washington DC 20001 462914731 501c4 75000 0 Program Support APEN Action 426 17th St 5th Floor Oakland CA 94612 454027112 501c4 62500 0 Program Support API Political Alliance PO Box 22611 Philadelphia PA 19110 850685612 501c4 62500 0 Program Support Asian American Advocacy Fund 5680 Oakbrook Pkwy 148 Norcross GA 30093 831198242 501c4 62500 0 Program Support Black Progressive Action Coal 2090 Adam Clayton Powell Blvd New York NY 10027 811514760 501c4 100000 0 Program Support Black Voters Matter Fund 4751 Best Rd Atlanta GA 30337 813625061 501c4 75000 0 Program Support Black Women for Wellness AP PO Box 292516 Los Angeles CA 90029 822822118 501c4 62500 0 Program Support Care in Action 45 Broadway Suite 320 New York NY 10006 464605470 501c4 75000 0 Program Support CHIRLA Action Fund 2533 West Third Street 101 Los Angeles CA 90057 271460237 501c4 75000 0 Program Support COLOR Action Fund PO Box 40991 Denver CO 80204 812566990 501c4 62500 0 Program Support Cultural Engagement Lab 1330 Broadway No 300 Oakland CA 94612 261764185 501c4 62500 0 Program Support Equality NC PO Box 28768 Raleigh NC 27611 020662714 501c3 62500 0 Program Support Florida Rising 10800 Biscayne Blvd 1050 Miami FL 33161 270167620 501c4 75000 0 Program Support Freedom Action Now 2110 Luann Lane Madison WI 53713 843944949 501c4 62500 0 Program Support Grassroots Global Justice AF PO Box 73768 Washington DC 20056 853838918 501c4 37500 0 Program Support Jobs with Justice 1616 P Street NW Suite 150 Washington DC 20036 450518844 501c4 75000 0 Program Support La Fuerza North Carolina 3125 Poplarwood Ct Suite 300 Raleigh NC 27604 882628515 501c4 37500 0 Program Support Living United for Change inAZ 5716 N 19th Ave Phoenix AZ 85015 271398645 501c4 62500 0 Program Support Mijente 734 Polk Street Phoenix AZ 85007 813459266 501c4 75000 0 Program Support Mississippi Votes Action Fund 510 George Street Suite 403 Jackson MS 39202 872312409 501c4 62500 0 Program Support Mothering Justice Action Fund 17320 Livernois Detroit MI 48221 822828323 501c4 62500 0 Program Support National LGBTQ Task Force AF 1050 Connecticut Ave NW 65500 Washington DC 20035 132772832 501c4 50000 0 Program Support NCAAT in Action 711 Hillsborough St 106 Raleigh NC 27603 842889172 501c4 50000 0 Program Support NEO Philanthropy Action Fund 45 WEST 36TH STREET 6TH FLOOR New York NY 10018 800444461 501c4 75000 0 Program Support New American Leaders AF 530 Seventh Ave Floor M1 New York NY 10018 831769970 501c4 62500 0 Program Support New Georgia Project Action Fd 165 Courtland St A-231 Atlanta GA 30303 820934131 501c4 75000 0 Program Support New Virginia Majority 3801 Mount Vernon Avenue Alexandria VA 22305 261377619 501c4 75000 0 Program Support NM Native Vote PO Box 35698 Albuquerque NM 87176 831860603 501c4 62500 0 Program Support One Fair Wage Action 45 Mt Auburn St Democracy bl Cambridge MA 02138 465249734 501c4 75000 0 Program Support Opportunity 2 Restore 1450 Poydras St 2260 New Orleans LA 70112 843504750 501c4 62500 0 Program Support Organizers in Land of Enchant 411 Bellamah NW Albuquerque NM 87102 271275724 501c4 62500 0 Program Support Our Voice Our Vote Arizona 1241 E Washington St 103 Phoenix NM 85034 823222019 501c4 62500 0 Program Support RE Power 2136 Ford Parkway 5523 Saint Paul MN 55116 352191193 501c4 75000 0 Program Support Sisters Lead Sisters Vote 6218 Georgia Ave NW 1015 Hyattsville MD 20782 825413976 501c4 62500 0 Program Support Texas Organizing Project 700 S Zarzamora Suite 212 SAN ANTONIO TX 78207 271482075 501c4 75000 0 Program Support The Center for Empowered Poli 1042 Grant Avenue San Francisco CA 94133 453084134 501c4 100000 0 Program Support The Equity Alliance Fund PO Box 280214 Nashville TN 37228 825090772 501c4 75000 0 Program Support Tides Advocacy Fund 1014 Torney Ave San Francisco CA 94129 943153687 501c4 337500 0 Program Support United For Respect 77 Sands St 6 Brooklyn NY 11201 834485353 501c4 37500 0 Program Support Voces de la Frontera Action 1027 S 5th Street Milwaukee WI 53204 020759160 501c4 62500 0 Program Support Washington CAN 1806 E Yesler Way Seattle WA 98122 911206728 501c4 62500 0 Program Support Western Native Voice 80 25th St W Ste 2 Billings MT 59102 883015226 501c4 37500 0 Program Support Working Families Organization 81 Prospect St Brooklyn NY 11201 204994004 501c4 100000 0 Program Support 0 44 Grantmaker's Description of How Grants are Used GROUNDSWELL ACTION 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 GRANT FUNDS; 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. false false false false false false false false false Angelique Green Chief Advanc Offcr 219140 6552 44820 270512 Chanda Jones CFO 225313 6377 52334 284024 Jazmin Edwards Sr HR & Ops Mgr 184443 955 13765 199163 Lorena Gamboa-Martin Chief of Staff 221023 8899 26428 256350 Naa Hammond Chief Strategy Ofr 214785 8562 63330 286677 Quanita Toffie Exec Director-Action Fund 210725 23000 39812 273537 Sherie Salter-Reid Dir Finance 164137 8171 6536 178844 Yamani Hernandez CEO 350264 23000 53835 427099 X 1 100445 FMV false false false 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 The organization makes available only those documents required by Internal Revenue Code section 6104. Form 990, Part XI, Line 9 Change in unamortized discount = -$40237 Related Party Compensation The Organization shares staff and certain other expenses with Groundswell Fund (GF, EIN: 47-4003615), an IRC section 501(c)(3) organization, pursuant to a written cost-sharing agreement. Under the agreement, Groundswell Funds employees conduct certain activities on behalf of the Organization, which promptly reimburses GF for all associated expenses, including the allocable share of employment taxes. Groundswell 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 816408 Actual cost Groundswell Fund o 743605 Actual Cost Groundswell Fund p 743605 Actual Cost