2025-10-29T08:35:16-07:00 2024-12-31 262769279 DORAN & ASSOCIATES 70 MITCHELL BLVD Ste 102 San Rafael CA 94903 990 2024-01-01 900181944 IFWHENHOW IFWH 5102705310 1714 FRANKLIN ST 100-393 OAKLAND CA 94612 MARIKO MIKI PRES. / CO E.D. 2025-10-29 true true Lisa Doran CPA P00791709 4154911130 X 2024 2025-03-06 01:10:19Z MARIKO MIKI 1714 FRANKLIN ST 100-393 OAKLAND CA 94612 16163092 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 4 4 52 15 0 13402592 10719964 6000 250 209477 469152 54514 19541 13672583 11208907 540433 656225 0 6674805 7071325 0 1031444 4461301 3447281 11676539 11174831 1996044 34076 25468181 25594589 561497 512589 24906684 25082000 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 6310682 43825 18722 Legal & Policy: Operated the Repro Legal Helpline; litigated cases involving criminalization of pregnancy outcomes in state and federal courts; supported proactive policies and fought oppressive policies at the state and local level; conducted research into the criminalization of pregnancy outcomes; and provided technical assistance and public education. 1851885 Repro Legal Defense Fund: Supported people who are criminalized for their pregnancy outcomes mount strong legal defenses by covering pretrial release and criminal defense costs. 745399 612400 Movement: Built a network of lawyers, law students, and advocates ready to provide legal and practical support across the U.S. 8907966 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 43 0 true 52 true false false false false false false false 0 false false false false 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 MARIKO MIKI 5102705310 1714 FRANKLIN ST 100-393 OAKLAND CA 94612 MARIKO MIKI PRES. / CO E.D. 40.00 0.00 X 250000 0 38615 SARA AINSWORTH CHF LEG/POL DIR 40.00 0.00 217844 0 51827 ELIZABETH RIVERA SEC. / TREAS. 40.00 0.00 X 207787 0 29421 MELANIE ANGUAY SR DIR. OF TECH. 40.00 0.00 172096 0 32954 RAGNI KIDVAI LEGAL DEF FUND DIR 40.00 0.00 150784 0 36900 DENISE TOMASINI-JOSHI CO-EXEC. DIR. 0.00 0.00 X 156225 0 28881 FARAH DIAZ-TELLO SR. COUNSEL/LEGAL 40.00 0.00 176099 0 8968 LISA LIM SR. DEVEL. DIR. 40.00 0.00 164800 0 9500 KYLEE SUNDERLIN LEGAL SVCS DIR. 40.00 0.00 163441 0 9235 CECILIA FIERRO MEMBER 0.50 0.00 X 0 0 0 JAMILLE FIELDS-ALLSBROOK MEMBER 0.50 0.00 X 0 0 0 JESSICA GONZALEZ-ROJAS MEMBER 0.50 0.00 X 0 0 0 PARKER DOCKRAY BOARD CHAIR 0.50 0.00 X X 0 0 0 1659076 246301 25 false true false ABILENE PARTNERS 2806 FLINTROCK TRACE STE A204 AUSTIN TX 78734 ACCOUNTING AND FINANCE 251043 FIREOAK STRATEGIES LLC 215 EL PASO AVENUE DURHAM NC 27703 TECH. SUPPORT 109872 LUCEO IMAGES LLC 910 GALAPAGO STREET DENVER CO 80204 MARKETING 295000 3 530 10719434 774482 10719964 CONFERENCE SPONSORSHIP 541100 250 250 250 109474 109474 0 0 0 5313863 4954185 359678 359678 359678 0 0 1069 1069 1069 MISCELLANEOUS 541100 18472 18472 18472 11208907 18722 470221 612400 612400 43825 43825 0 0 980600 269671 710929 0 4679787 2955676 639920 1084191 174036 103851 31260 38925 808108 490727 132697 184684 428794 247116 96812 84866 0 78519 78519 273025 46498 226527 0 0 0 749458 389448 335497 24513 105813 40342 48937 16534 120436 22521 82130 15785 352451 92066 233397 26988 0 108938 428 108510 461995 171069 270041 20885 0 144339 75773 58503 10063 0 0 0 71200 71200 MATERIALS, SUPPLIES, COSTS 734658 712175 19761 2722 RECRUITING, HR, AND PROF. DEV. 237591 81124 126152 30315 ALL OTHER EXPENSES 8858 8122 736 SHARED COST ALLOCATION 0 2545134 -2036107 -509027 0 11174831 8907966 1235421 1031444 2928167 2192970 16272623 19725762 6042182 3383965 0 0 0 0 0 163547 136417 0 49130 0 0 0 61662 106345 25468181 25594589 503079 494951 58418 17638 561497 512589 X 16651434 18064349 8255250 7017651 24906684 25082000 25468181 25594589 34076 141240 X false true X true false X 7726445 8776835 19199220 13402592 10719964 59825056 0 0 7726445 8776835 19199220 13402592 10719964 59825056 24556223 35268833 87 2117 6 209477 109474 321161 0 0 60146217 0.58640 0.50910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 632 536 1168 11173663 11174831 708742 177186 false 419126 521396 733827 708742 2383091 3574637 1006 11551 1168 13725 104782 130349 183457 177186 595774 893661 30 4084 3192 632 7938 OPERATING LEASE LIABILITY 17638 17638 X 11479550 141240 129403 270643 11208907 11208907 11304234 129403 129403 11174831 11174831 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) 84700 0 FELLOWSHIP GRANT BROOKLYN DEFENDER SERVICES 177 LIVINGSTON STREET BROOKLYN NY 11201 113305406 501(C)(3) 70000 0 FELLOWSHIP GRANT ELEPHANT CIRCLE 3548 G Road PALISADE CO 81526 471648218 501(C)(3) 77000 0 FELLOWSHIP GRANT JANES DUE PROCESS 1401 LAVAC ST PMB 41363 AUSTIN TX 78701 752917844 501(C)(3) 77000 0 FELLOWSHIP GRANT NEIGHBORHOOD DEFENDER SVCS 317 LENOX AVENUE 10TH FL NEW YORK NY 10027 061296692 501(C)(3) 70000 0 FELLOWSHIP GRANT PHYSICIANS FOR REPROD HEALTH 414 CENTRAL PARK AVE HARTSDALE NY 10530 133693391 501(C)(3) 77000 0 FELLOWSHIP GRANT POSITIVE WOMENS NETWORK 1625 CLAY ST 6TH FLOOR OAKLAND CA 94612 141996986 501(C)(3) 72000 0 FELLOWSHIP GRANT SPARK REPRODUCTIVE JUSTICE 1065 RALPH DAVID ABERNATHY BL ATLANTA GA 30310 581872316 501(C)(3) 84700 0 FELLOWSHIP GRANT 8 0 STIPENDS 34 43825 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 DENISE TOMASINI-JOSHI CO-EXEC. DIR. 156225 1563 27318 185106 ELIZABETH RIVERA SEC. / TREAS. 202787 5000 10389 19032 237208 FARAH DIAZ-TELLO SR. COUNSEL/LEGAL 171099 5000 7778 1190 185067 KYLEE SUNDERLIN LEGAL SVCS DIR. 158441 5000 7988 1247 172676 LISA LIM SR. DEVEL. DIR. 164800 8240 1260 174300 MARIKO MIKI PRES. / CO E.D. 250000 9458 29157 288615 MELANIE ANGUAY SR DIR. OF TECH. 168096 4000 6504 26450 205050 RAGNI KIDVAI LEGAL DEF FUND DIR 150784 7519 29381 187684 SARA AINSWORTH CHF LEG/POL DIR 212844 5000 10422 41405 269671 X 3 774482 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.