Drug Policy Alliance's rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.
| Program % | Cost to Raise $100 |
|---|---|
| 80% | $15 |
| Entity | Document Type | Tax ID |
|---|---|---|
| Drug Policy Alliance | IRS Form 990 | 52-1516692 |
| Drug Policy Alliance | Audited Financial Statements | 52-1516692 |
|
Entity: Drug Policy Alliance Document Type: IRS Form 990 Tax ID: 52-1516692 |
|
Entity: Drug Policy Alliance Document Type: Audited Financial Statements Tax ID: 52-1516692 |
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Kassandra Frederique | Executive Director | $304,940 |
| 2 | Kimberly Thomas | Chief Operating Officer | $245,997 |
| 3 | Lindsay Lasalle | Managing Director, Policy | $236,761 |
|
1 Name: Kassandra Frederique Title: Executive Director Compensation: $304,940 |
|
2 Name: Kimberly Thomas Title: Chief Operating Officer Compensation: $245,997 |
|
3 Name: Lindsay Lasalle Title: Managing Director, Policy Compensation: $236,761 |
According to the Drug Policy Alliance (DPA) audit of May 31, 2023 (Note 3, Concentrations of Credit Risk): "...At May 31, 2023 and 2022, one funding source accounted for approximately 90% and 39% of grants receivable. In addition, during the fiscal years ended May 31, 2023 and 2022, one funding source accounted for approximately 50% and 24% of grants and contributions..." |
According to the Drug Policy Alliance (DPA) audit of May 31, 2023 (Note 8, Paycheck Protection Program Loan): "On February 6, 2021, and April 17, 2020, DPA received loan proceeds in the amounts of $1,103,700 and $1,103,700 under the Paycheck Protection Program ("PPP Loan"). The PPP Loan, established as part of the Coronavirus Aid, Relief and Economic Security Act ("CARES Act"), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business in 2019. The loan and accrued interest is forgivable after eight or twenty four [sic] weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the covered period. On August 24, 2021, and January 24, 2022, the SBA fully approved the forgiveness of the April 17, 2020, and February 6, 2021, loans in the aggregate amount of $2,207,400 under the Paycheck Protection Program ("PPP Loan"). |
According to the Drug Policy Alliance (DPA) audit of May 31, 2023 (Note 14, Related Party Transactions): "As per an administrative service agreement between DPA and Drug Policy Action, Drug Policy Action reimburses DPA for all administrative, personnel and related expenses, and use of facilities. During the years ended May 31, 2023 and 2022, DPA charged Drug Policy Action $118,351 and $68,102 for expenses paid by DPA. During the years ended May 31, 2023 and 2022[,] Drug Policy Action made grants totaling $5,250,000 and $2,361,322 to DPA." Drug Policy Action (tax ID #52-1951197) is a 501(c)(4) tax-exempt, social welfare organization. Drug Policy Action is not rated by CharityWatch at this time. CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even when they are included together in a consolidated audit, due to their differing treatments under the IRS tax code. For more information on this topic, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found on the Our Process page. For more information about things to consider when donating to organizations that have related public charity and social welfare entities, read Sorting Out Nonprofit Pairs. |
According to the Drug Policy Alliance (DPA) tax filing for the fiscal year ended May 31, 2023, DPA reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III): Regarding non-fixed payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 7): "Individuals received a Board approved performance-based bonus as included in Part II, Column (B)(II). This amount is included in their reportable compensation." DPA reports providing "bonus & incentive compensation" during 2022 to seven individuals. Kassandra Frederique, Executive Director, received $10,300 of bonus and incentive compensation, with a total reported compensation of $304,940. The remaining six individuals received $5,570 to $8,000 with total compensation ranging from $170,038 to $245,997. |
