2026-03-11T15:17:12-05:00 2025-05-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2024-06-01 521951197 DRUG POLICY ACTION DRUG 2126138040 131 WEST 33RD STREET 15TH FLOOR NEW YORK NY 10001 KASSANDRA FREDERIQUE EXECUTIVE DIRECTOR 2126138040 2026-03-11 1 1 GARRETT M HIGGINS P00543209 2122862600 2026-03-10 2024 2025-03-06 01:10:19Z KASSANDRA FREDERIQUE 131 WEST 33RD STREET 15TH FLOOR NEW YORK NY 10001 8567359 0 X WWW.DRUGPOLICYACTION.ORG X 1995 DC DRUG POLICY ACTION BELIEVES THAT THE REGULATION OF DRUGS SHOULD BE GROUNDED IN EVIDENCE, HEALTH, AND HUMAN RIGHTS. WE ADVOCATE FOR A HOLISTIC APPROACH TO DRUGS THAT PRIORITIZES HEALTH AND COMMUNITY WELLBEING. WE OPPOSE PUNITIVE APPROACHES THAT DESTABILIZE PEOPLE, BLOCK ACCESS TO CARE, AND DRAIN COMMUNITIES OF RESOURCES. 5 5 0 5 0 0 5000000 8000000 0 0 255022 567034 0 325 5255022 8567359 1365000 6605000 0 0 0 0 0 0 44601 1008132 338741 2373132 6943741 2881890 1623618 19735187 27049799 1439430 6757535 18295757 20292264 DRUG POLICY ACTION SEEKS TO REFORM FEDERAL, STATE, AND LOCAL DRUG POLICIES. WE EDUCATE THE PUBLIC ABOUT DRUG LAWS AND INVOLVE THEM IN OUR EFFORTS TO ENSURE THAT GOVERNMENT POLICIES ON THESE ISSUES ADVANCE THE PUBLIC INTEREST. 0 0 6661996 6605000 0 GENERAL ADVOCACY:DRUG POLICY ACTION WORKS TO END THE WAR ON DRUGS AND BUILD A BETTER APPROACH IN ITS PLACE THROUGH LEGISLATIVE AND BALLOT MEASURE ADVOCACY. WE HAVE THREE MAJOR GOALS:1. TREAT DRUG USE AS A HEALTH ISSUE BY REFORMING POLICIES AND LAW TO INCREASE ACCESS TO ADDICTION SERVICES AND REDUCE THE ROLE OF THE CRIMINAL LEGAL SYSTEM2. PROMOTE FAMILY SAFETY AND ECONOMIC SECURITY BY REFORMING POLICIES AND LAWS TO EXPAND ACCESS TO HOUSING, PUBLIC BENEFITS, AND EDUCATION 96000 0 0 LOBBYING ACTIVITIES:IN CONNECTION WITH OUR PURPOSE OF PROMOTING SOCIAL WELFARE THROUGH INFLUENCING POLICY AND LEGISLATION, DRUG POLICY ACTION LOBBIES FEDERAL, STATE, AND LOCAL LEGISLATIVE OFFICIALS AND THEIR STAFF IN AN ATTEMPT TO PERSUADE THEM TO SPONSOR, PROMOTE, AND/OR SUPPORT POLICIES AND LEGISLATION THAT IMPROVE DRUG POLICIES AND LAWS. 4000 0 0 BALLOT INITIATIVES & LEGISLATIVE CAMPAIGNS:DRUG POLICY ACTION, IN PARTNERSHIP WITH GROUND GAME TEXAS, ADVANCED AND SECURED PASSAGE OF PROPOSITION R, THE DALLAS FREEDOM ACT, WHICH DECRIMINALIZED MARIJUANA ON THE NOVEMBER 2024 BALLOT. 6761996 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 20 0 0 0 0 0 0 1 1 0 0 0 X 5 5 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AR CA FL GA HI IL KS KY MD MA MN MS NH NJ NM NY NC ND OK OR PA RI SC TN UT VA WV WI X X X MELISSA GARCIA CO DRUG POLICY ALLIANCE 2126138040 131 WEST 33RD STREET 15TH FLOOR NEW YORK NY 10001 DEREK OSCAR HODEL PRESIDENT 2.00 2.00 X X 0 0 0 KENNETH T MONTEIRO TREASURER 2.00 0.00 X X 0 0 0 SONDRA YOUDELMAN SECRETARY 2.00 0.00 X X 0 0 0 JUAN CARTAGENA DIRECTOR 1.00 1.00 X 0 0 0 PAMELA G LICHTY DIRECTOR 1.00 2.00 X 0 0 0 KASSANDRA FREDERIQUE EXECUTIVE DIRECTOR 8.00 40.00 X 0 278754 44444 MELISSA GARCIA CHIEF OPERATING OFFICER 8.00 40.00 X 0 98408 23715 0 377162 68159 0 0 1 0 0 8000000 8000000 567034 567034 OTHER INCOME 900099 325 325 325 8567359 0 0 567359 6605000 6605000 15254 15254 23840 23840 96000 96000 6259 2800 3459 113 113 171 171 4500 4500 2952 2952 5568 5568 ADMIN. EXPENSES 135596 51131 39864 44601 FILING FEES 23509 23509 EXCISE TAX 20979 20979 CAMPAIGN DONATIONS 4000 4000 6943741 6761996 137144 44601 9642193 238652 1262816 15789691 0 1500000 5568 0 8824610 9521456 19735187 27049799 403689 17439 860000 6600000 175741 140096 1439430 6757535 X 18230860 13727367 64897 6564897 18295757 20292264 19735187 27049799 1623618 372889 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4000 4000 4000 1 AMANDA COCHRANE (COCHRANE FOR VERMONT) 170 BOYNTON AVENUE SAINT JOHNSBURY VT 05819 250 COMMITTEE TO EMILIE KORNHEISER PO BOX 2229 BRATTLEBORO VT 05303 500 IRENE WRENNER (WRENNER4SENATE) 15 THRUSH LN ESSEX TOWN VT 05452 137727014 250 MARK A MACDONALD 404 MACDONALD RD WILLIAMSTOWN VT 05679 250 MARTINE LAROCQUE GULICK 39 NOTTINGHAM LANE BURLINGTON VT 05408 500 PHIL BARUTH 145 STARR FARM RD BURLINGTON VT 05408 500 RICHARD A WESTMAN 2439 IRON GATE RD CAMBRIDGE VT 05444 250 TANYA V FOR VT PO BOX 8376 ESSEX VT 05451 862114164 500 THERESA A WOOD 1461 PERRY HILL RD WATERBURY VT 05676 500 VIRGINIA GINNY LYONS 241 WHITE BIRCH LN WILLISTON VT 05495 500 PART I-A, LINE 1: DRUG POLICY ACTION MADE DONATIONS TO THE ORGANIZATIONS LISTED IN PART 1-C, LINE 5. 0 DUE TO DRUG POLICY ALLIANCE 140096 140096 X 8940248 372889 372889 8567359 0 8567359 6943741 0 6943741 0 6943741 PART X, LINE 2: DRUG POLICY ACTION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT DRUG POLICY ACTION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. DRUG POLICY ACTION IS NO LONGER SUBJECT TO EXAMINATION BY THE APPLICABLE TAXING JURISDICTIONS FOR THE PERIODS PRIOR TO 2022. 1 DRUG POLICY ALLIANCE 131 WEST 33RD STREET FL 15 NEW YORK NY 10001 521516692 501(C)(3) 6600000 0 TO SUPPORT ALLIANCE'S OPERATIONS AND ACTIVITIES 1 0 PART I, LINE 2: DRUG POLICY ACTION PROVIDES GRANT FUNDING TO DRUG POLICY ALLIANCE, A RELATED ORGANIZATION, TO COVER GENERAL OPERATING EXPENSES. WE MONITOR THE USE OF ITS GRANT FUNDS THROUGH COMMON MANAGEMENT AND BOARD OVERLAP, OFFERING INHERENT VISIBILITY OF THE USE OF THE FUNDS. 0 0 0 0 0 0 0 0 0 KASSANDRA FREDERIQUE EXECUTIVE DIRECTOR 0 278619 0 0 0 135 0 28066 0 16378 0 323198 0 0 PART I, LINE 3 THE ORGANIZATION'S EXECUTIVE DIRECTOR IS AN EMPLOYEE OF ITS RELATED ORGANIZATION, DRUG POLICY ALLIANCE. THE EXECUTIVE COMMITTEE OF DRUG POLICY ALLIANCE ANNUALLY DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR, USING COMPARABILITY DATA AND COMMITTEE APPROVAL, AND THE DETERMINATION IS DOCUMENTED IN THE MINUTES. FORM 990, PART VI, SECTION A, LINE 3 DRUG POLICY ACTION HAS A SERVICES AGREEMENT WITH THE DRUG POLICY ALLIANCE, A RELATED ORGANIZATION, WHICH PROVIDES ADMINISTRATIVE, PERSONNEL, AND RELATED SERVICES. WE INCURRED TO THE DRUG POLICY ALLIANCE $135,596 DURING THE TAX YEAR FOR THESE SERVICES. FORM 990, PART VI, SECTION B, LINE 11B DRUG POLICY ACTION ENGAGED AN OUTSIDE ACCOUNTING FIRM TO PREPARE THE FORM 990. IT WAS PRESENTED TO THE AUDIT & FINANCE COMMITTEE, AFTER DRUG POLICY ACTION'S CHIEF OPERATING OFFICER'S REVIEW. ONCE ANY QUESTIONS OR CONCERNS ARE ADDRESSED, IT IS SENT TO THE FULL BOARD FOR THEIR REVIEW. ANY QUESTIONS FROM BOARD MEMBERS ARE DIRECTED TO STAFF OR TO THE ACCOUNTING FIRM, AS APPROPRIATE. ONCE ALL QUESTIONS ARE SATISFACTORILY RESOLVED, THE FORM 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C DRUG POLICY ACTION HAS A CONFLICT OF INTEREST POLICY THAT APPLIES TO BOARD MEMBERS AND OFFICERS. EACH BOARD MEMBER AND OFFICER MUST ANNUALLY SIGN AND SUBMIT TO THE EXECUTIVE DIRECTOR A STATEMENT DISCLOSING THEIR AWARENESS OF THE POLICY AND DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST. IF A POTENTIAL OR ACTUAL CONFLICT IS DISCLOSED AT ANY TIME, THE AUDIT & FINANCE COMMITTEE REVIEWS THE MATERIAL FACTS AND CIRCUMSTANCES. IF IT IS ESTABLISHED THAT AN ACTUAL CONFLICT EXISTS, THE INDIVIDUAL WILL BE NOTIFIED IMMEDIATELY AND WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DISCUSSIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL THE CONFLICT IS RESOLVED. AT THE REQUEST OF THE AUDIT & FINANCE COMMITTEE, THE INTERESTED PERSON MAY PROVIDE INFORMATION REGARDING THE TRANSACTION PRIOR TO THE DELIBERATIONS OF THE BOARD. ANY DISCUSSION REGARDING THE CONFLICT OF INTEREST TRANSACTION IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETINGS, REFLECTING THE CONFLICT OF INTEREST THAT WAS DISCLOSED, THE NAME OF THE INTERESTED PERSON, AND THE FINAL DETERMINATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 19 DRUG POLICY ACTION'S FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE, AS WELL AS GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: DRUG POLICY ACTION HAS AN AUDIT & FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. DRUG POLICY ALLIANCE 131 WEST 33RD STREET 15TH FLOOR NEW YORK NY 10001 521516692 SUPPORT DRUG POLICY AND LEGAL REFORM DC 501(C)(3) LINE 7 N/A 0 DRUG POLICY ACTION FUND FOR NEW YORK 131 WEST 33RD STREET 15TH FLOOR NEW YORK NY 10001 270605803 CONTRIBUTIONS TO NYS STATE CANDIDATES NY 527 N/A DRUG POLICY ACTION 1 DRUG POLICY ACTION FUND FOR CALIFORNIA 131 WEST 33RD STREET 15TH FLOOR NEW YORK NY 10001 272122766 CONTRIBUTIONS TO CA STATE CANDIDATES NY 527 N/A DRUG POLICY ACTION 1 DRUG POLICY ACTION FUND FOR NEW MEXICO 131 WEST 33RD STREET 15TH FLOOR NEW YORK NY 10001 273695156 CONTRIBUTIONS TO NM STATE CANDIDATES AND BALLOT INITIATIVES NY 527 N/A DRUG POLICY ACTION 1 DRUG POLICY REFORM FUND 131 WEST 33RD STREET 15TH FLOOR NEW YORK NY 10001 264322663 CONTRIBUTIONS TO FEDERAL CANDIDATES AND COMMITTEES NY 527 N/A DRUG POLICY ACTION 1 0 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 1