Nonprofit · EIN 90-0181944
IF WHEN HOW
Tax-exempt · OAKLAND, CA 94612
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $11,208,907 | $11,174,831 | $34,076 | $25,594,589 | $512,589 | $25,082,000 |
| December 31, 2023 | 990 | $13,672,583 | $11,676,539 | $1,996,044 | $25,468,181 | $561,497 | $24,906,684 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $10,719,964
- Membership dues
- $530
- Program service revenue
- $250
- Investment income
- $469,152
- Net gain from sales of assets
- $359,678
- Net income from sales of inventory
- $1,069
- Other revenue
- $19,541
Expenses
- Grants and similar amounts paid
- $656,225
- Compensation of officers, directors and key employees
- $980,600
- Other salaries and wages
- $4,679,787
- Salaries, compensation and benefits (total)
- $7,071,325
- Professional fundraising fees
- $0
- Legal fees
- $78,519
- Accounting fees
- $273,025
- Occupancy
- $108,938
- Travel
- $461,995
- Program services (functional)
- $8,907,966
- Management and general (functional)
- $1,235,421
- Fundraising (functional)
- $1,031,444
Balance sheet and other
- Total assets, start of year
- $25,468,181
- Total assets, end of year
- $25,594,589
- Total liabilities, end of year
- $512,589
- Net assets, end of year
- $25,082,000
- Publicly traded securities
- $49,130
- Net assets without donor restrictions
- $18,064,349
- Net assets with donor restrictions
- $7,017,651
- Gross receipts
- $16,163,092
- Employees
- 52
- Volunteers
- 15
- Year formed
- 2003
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARIKO MIKI | PRES. / CO E.D. Officer | 40 | $250,000 | $38,615 |
| SARA AINSWORTH | CHF LEG/POL DIR | 40 | $217,844 | $51,827 |
| ELIZABETH RIVERA | SEC. / TREAS. Officer | 40 | $207,787 | $29,421 |
| MELANIE ANGUAY | SR DIR. OF TECH. | 40 | $172,096 | $32,954 |
| RAGNI KIDVAI | LEGAL DEF FUND DIR | 40 | $150,784 | $36,900 |
| DENISE TOMASINI-JOSHI | CO-EXEC. DIR. Officer | 0 | $156,225 | $28,881 |
| FARAH DIAZ-TELLO | SR. COUNSEL/LEGAL | 40 | $176,099 | $8,968 |
| LISA LIM | SR. DEVEL. DIR. | 40 | $164,800 | $9,500 |
| KYLEE SUNDERLIN | LEGAL SVCS DIR. | 40 | $163,441 | $9,235 |
| CECILIA FIERRO | MEMBER Trustee or director | 0.5 | $0 | $0 |
| JAMILLE FIELDS-ALLSBROOK | MEMBER Trustee or director | 0.5 | $0 | $0 |
| JESSICA GONZALEZ-ROJAS | MEMBER Trustee or director | 0.5 | $0 | $0 |
| PARKER DOCKRAY | BOARD CHAIR Trustee or director, Officer | 0.5 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JILL E ADAMS | ED THRU 5/2023 Trustee or director, Officer | 40 | $357,384 | $10,890 |
| SARA AINSWORTH | SR. LEGAL, POLICY | 40 | $243,104 | $50,846 |
| MARIKO MIKI | CO-ED FR 6/23 Officer | 40 | $262,613 | $28,746 |
| ELIZABETH RIVERA | DIR HR & OPS | 40 | $186,402 | $22,757 |
| MELANIE ANGUAY | SR DIR. OF TECH. | 40 | $169,883 | $32,313 |
| LISA LIM | SR. DEVEL. DIR. | 40 | $181,424 | $9,966 |
| FARAH DIAZ-TELLO | SR. COUNSEL/LEGAL | 40 | $177,458 | $8,761 |
| CECILIA FIERRO | MEMBER Trustee or director | 1.5 | $0 | $0 |
| JAMILLE FIELDS-ALLSBROOK | MEMBER Trustee or director | 1.5 | $0 | $0 |
| JESSICA GONZALEZ-ROJAS | MEMBER Trustee or director | 0.5 | $0 | $0 |
| PARKER DOCKRAY | CHAIR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1714 FRANKLIN ST STE 100 PMB 393, OAKLAND, CA 94612-3409
- Principal officer (990 for 2024)
- MARIKO MIKI, 1714 FRANKLIN ST 100-393, OAKLAND, CA 94612
- Signed the 990
- MARIKO MIKI, PRES. / CO E.D.
- Phone
- (510) 270-5310
- Website
- WWW.IFWHENHOW.ORG
- Return prepared by
- DORAN & ASSOCIATES
California records
California keeps its own records of charities and corporations. Search them by EIN 90-0181944 or by the name IF WHEN HOW.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
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
Program accomplishments
- 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.Expenses $6,310,682 · grants $43,825 · revenue $18,722
- 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.Expenses $1,851,885
- Movement: Built a network of lawyers, law students, and advocates ready to provide legal and practical support across the U.S.Expenses $745,399 · grants $612,400
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 90-0181944
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2005
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R61)
- Assets (IRS master file)
- $25,594,589
- Income (IRS master file)
- $16,163,092
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $11,208,907 | $11,174,831 | $25,594,589 | XML |
| 990 | December 2023 | $13,672,583 | $11,676,539 | $25,468,181 | XML |
| 990 | December 2022 | $19,228,784 | $7,427,916 | $23,340,473 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | May 2020 | – | – | – | IRS |
| 990 | May 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 90-0181944).
Questions about IF WHEN HOW
- What is the EIN of IF WHEN HOW?
- The employer identification number (EIN) of IF WHEN HOW is 90-0181944.
- Is IF WHEN HOW tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to IF WHEN HOW tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IF WHEN HOW file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of IF WHEN HOW due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did IF WHEN HOW last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of IF WHEN HOW?
- The 990 for the year ended December 31, 2024 names MARIKO MIKI.
- Who are the officers and directors of IF WHEN HOW?
- The 990 for the year ended December 31, 2024 lists 13 people; 9 received compensation from the organization, the highest $250,000 (MARIKO MIKI, PRES. / CO E.D.).
- How much revenue does IF WHEN HOW have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $11,208,907, expenses of $11,174,831 and total assets of $25,594,589 at year end.
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All nonprofits in OAKLAND · California · Civil rights, social action and advocacy