attestation-findings/data/processed/arabella_990_findings.md
2026-03-14 05:57:07 +00:00

303 lines
14 KiB
Markdown

# IRS 990 Filing Research: Arabella Network & Connected Organizations
## Meta/DCA Investigation - Nonprofit Financial Analysis
**Research Date:** 2026-03-12
---
## 1. Sixteen Thirty Fund
| Field | Details |
|-------|---------|
| **EIN** | 26-4486735 |
| **Type** | 501(c)(4) social welfare organization |
| **Location** | 1828 L Street NW Suite 300-B, Washington, DC 20036 |
| **Ruling Date** | August 2009 |
| **NTEE Code** | C60 (Public affairs/advocacy) |
| **Management** | Arabella Advisors (now Sunflower Services) |
| **President** | Amy Kurtz (2024) |
| **Board** | Raul Alvillar, Dara Freed, Marissa Brown, Jeff Cherry, Latoia Jones, Eric Kessler |
### Financial History
| Year | Revenue | Assets |
|------|---------|--------|
| 2024 | $282,200,000 | $106,500,000 |
| 2023 | $181,353,252 | $139,942,052 |
| 2022 | $191,548,107 | $86,553,897 |
| 2021 | $190,651,953 | $97,684,457 |
| 2020 | $389,684,866 | $85,994,861 |
| 2019 | $138,371,684 | $92,236,003 |
| 2018 | $143,837,877 | $45,335,085 |
| 2017 | $79,559,836 | $43,614,008 |
**Revenue composition (2024):** 97.5% contributions ($275.2M), 1.6% investment income ($4.5M)
**2024 grant-making:** $236,497,395 across 318 grants
**Key compensation (2024):**
- Amy Kurtz (President): $251,500
- Ryan Johnson (Project Director): $210,000
- Amy Steinhoff (Campaigns Director): $186,800
- Patricia Kupfer (Campaigns Director): $178,907
### 990 PDF Availability
| Year | PDF Available |
|------|--------------|
| 2024 | Yes (via sixteenthirtyfund.org + ProPublica) |
| 2022 | Yes (ProPublica) |
| 2021 | Yes (ProPublica) |
| 2020 | Yes (ProPublica) |
| 2018 | Yes (ProPublica) |
| 2017 | Yes (ProPublica) |
### Schedule I Analysis (Grants)
**LIMITATION:** Direct PDF downloads returned 403 errors. ProPublica Schedule I viewer loads data dynamically (JavaScript), preventing extraction via WebFetch. The 2024 public disclosure copy on sixteenthirtyfund.org was also blocked.
**Known grant areas** (from public descriptions): Voting access, civic participation, pay equity, paid family leave, fair tax policy, healthcare access, gun reform, renewable energy, environmental policy.
**No direct evidence found** of Schedule I grants to child safety organizations, DCA-related groups, ConnectSafely, Digital Childhood Institute, Common Sense Media, or 5Rights Foundation. However, the 2024 filing shows 318 grants totaling $236.5M -- a full Schedule I review would require direct PDF access.
**Key investigative note:** As a 501(c)(4), the Sixteen Thirty Fund is not required to publicly disclose donor identities on Schedule B. Donations to it are not tax-deductible.
---
## 2. ConnectSafely Inc
| Field | Details |
|-------|---------|
| **EIN** | 47-3168168 |
| **Type** | 501(c)(3) public charity |
| **Location** | 3481 Greer Rd, Palo Alto, CA 94303 |
| **Ruling Date** | October 2015 |
| **NTEE Code** | P70 (Internet & Technology) |
| **Care of** | Lucille Regehr |
| **Founded** | 2005 by Larry Magid and Anne Collier |
### Financial History
| Year | Revenue | Assets |
|------|---------|--------|
| 2024 | $784,500 | $1,727,125 |
| 2023 | $653,869 | $1,615,591 |
| 2022 | $938,843 | $1,563,617 |
| 2021 | $411,714 | $1,106,421 |
| 2020 | $419,506 | $1,035,524 |
| 2019 | $450,073 | $985,715 |
| 2018 | $297,209 | $889,092 |
| 2017 | $944,031 | $917,450 |
| 2016 | $409,729 | $338,577 |
| 2015 | $316,801 | $247,621 |
### Revenue Breakdown (2024)
- **Contributions:** $703,602 (89.7%)
- **Investment Income:** $80,898 (10.3%)
- **Program Services:** $0
### Key Officers & Compensation (2024)
- **Lawrence Magid** (President/CEO): $218,708
- **Maureen Kochan** (Vice President): $143,693
- Warren Blumenfeld (Director & Treasurer): $0
- David Needle (Director & Secretary): $0
- Dr. Annie Hempstead (Director): $0
Executive compensation: $387,087 (57.5% of total expenses of $673,139)
### Meta/Tech Company Funding Connections
**CONFIRMED relationships:**
1. **Meta (Facebook):** ConnectSafely CEO Larry Magid serves on **Meta's Safety Advisory Council**. Meta has provided financial support to ConnectSafely since at least 2017. ConnectSafely receives an honorarium as a member of Meta's Safety Advisory Council.
2. **Multiple tech companies:** Larry Magid has served on safety advisory boards for Facebook, Google, Twitter, Comcast, Roblox, Zepeto, and Snapchat.
3. **Industry funding broadly:** ConnectSafely has received financial support from Facebook, Google, Microsoft, Snapchat, and other companies.
### Schedule B Analysis (Contributors)
**LIMITATION:** Schedule B contributor names are NOT publicly disclosed for 501(c)(3) organizations per IRS rules (IRC Section 6104). While ConnectSafely must report contributors giving over $5,000 to the IRS, this information is redacted from public copies of the 990.
**What is known:** With $703,602 in contributions (2024) and $653,869 (2023), and confirmed funding from Meta and other tech companies, the contributor base likely includes multiple large tech company donors. The 89.7% reliance on contributions (vs. $0 in program service revenue) underscores the organization's dependence on donor support.
### Positions on Child Safety Legislation
Larry Magid has publicly stated he opposes certain child safety bills "from my perch as a long-time child safety advocate," arguing they could increase risk and deny basic rights. ConnectSafely has published content questioning age assurance laws and specific state bills (e.g., Utah).
### 990 PDFs Available
All years 2015-2024 have e-filed 990s available via ProPublica (direct PDF downloads returned 403; XML data accessible via redirect).
---
## 3. Windward Fund
| Field | Details |
|-------|---------|
| **EIN** | 47-3522162 |
| **Type** | 501(c)(3) public charity |
| **Location** | 1828 L Street NW Suite 300-C, Washington, DC 20036 |
| **Ruling Date** | June 2015 |
| **NTEE Code** | C30 |
| **Management** | Arabella Advisors |
| **President** | Lee Bodner |
| **Former President** | Eric Kessler (2015-2016) |
### Financial History
| Year | Revenue | Assets |
|------|---------|--------|
| 2024 | $311,243,316 | $432,729,235 |
| 2023 | $212,371,954 | $355,450,224 |
| 2022 | $198,128,051 | $337,278,177 |
| 2021 | $274,341,513 | $328,195,647 |
| 2020 | $158,611,799 | $136,151,371 |
| 2019 | $44,404,708 | $43,649,953 |
| 2018 | $19,238,519 | $18,675,227 |
### Schedule I Analysis
**LIMITATION:** Could not access PDF or XML filing data directly.
**Known focus areas:** Education, Philanthropy/Voluntarism/Grantmaking, Human Services. Geographic focus: California, DC, Wisconsin.
**Arabella network connection:** Same address block (Suite 300-C) as Sixteen Thirty Fund (Suite 300-B) and Hopewell Fund (Suite 300-D) at 1828 L Street NW, Washington, DC. All managed by Arabella Advisors. In 2021, Windward Fund paid $25,000 to Hopewell Fund as a grant.
**No direct evidence found** of grants to child safety organizations or DCA-related groups from available search results.
---
## 4. Hopewell Fund
| Field | Details |
|-------|---------|
| **EIN** | 47-3681860 |
| **Type** | 501(c)(3) public charity |
| **Location** | 1828 L Street NW Suite 300-D, Washington, DC 20036 |
| **Ruling Date** | September 2015 |
| **NTEE Code** | T12 |
| **Management** | Arabella Advisors |
| **President** | Anna Brower (2025-); Lee Bodner (2016-2025); Eric Kessler (2015-2016) |
### Financial History
| Year | Revenue | Assets |
|------|---------|--------|
| 2024 | ~$114M (grants given) | $172,927,279 |
| 2023 | $157,709,416 | $170,485,420 |
| 2022 | $178,097,921 | $176,857,021 |
| 2021 | $123,385,939 | $159,581,623 |
| 2020 | $152,371,332 | $160,094,021 |
| 2019 | $86,964,726 | $135,001,987 |
| 2018 | $66,892,414 | $130,298,757 |
| 2017 | $130,616,293 | $119,425,489 |
### Schedule I Analysis
**LIMITATION:** Could not access PDF or XML filing data directly.
**Known focus areas:** Education, Philanthropy/Voluntarism/Grantmaking, Human Services. Geographic focus: DC, California, New York.
**No direct evidence found** of grants to child safety organizations or DCA-related groups from available search results.
---
## 5. Digital Childhood Institute (DCI)
| Field | Details |
|-------|---------|
| **EIN** | 39-3684798 |
| **Type** | 501(c)(3) public charity |
| **Location** | 213 N Market St Num 1039, Wilmington, DE 19801 |
| **Ruling Date** | November 2025 |
| **NTEE Code** | B05 (Educational Research and Development) |
| **Founder/President** | Melissa McKay |
| **Operational Base** | Utah (Lehi area) |
### Key Findings
- **Very recently incorporated:** IRS tax-exempt ruling date of November 2025 means the organization received 501(c)(3) status only ~4 months ago.
- **No 990 filings exist yet** in ProPublica or IRS databases (too new).
- **Delaware incorporation** with Utah operations is a common nonprofit structure.
- **Funding model:** DCI states it "does not accept funding from major tech platforms" and is "supported by individual donors and foundations aligned with their mission."
- **Activities:** Filed FTC complaints against Apple and Google over child safety. Active in child safety advocacy, policy work, and regulatory complaints.
- **Related entity:** Digital Childhood Alliance (digitalchildhoodalliance.org) appears to be a connected or predecessor organization.
### DCI vs. ConnectSafely - Contrasting Positions
DCI and ConnectSafely represent **opposing sides** of the child safety debate:
- **DCI:** Pro-regulation, filed FTC complaints against tech companies, advocates for stronger child protection laws, refuses tech industry funding
- **ConnectSafely:** Receives funding from Meta/Facebook, Google, Microsoft, et al.; CEO serves on Meta's Safety Advisory Council; has expressed opposition to certain child safety bills
---
## Arabella Network Analysis
### Shared Infrastructure
All three Arabella entities share the same address block at 1828 L Street NW, Washington, DC 20036:
- Suite 300-B: Sixteen Thirty Fund (501(c)(4))
- Suite 300-C: Windward Fund (501(c)(3))
- Suite 300-D: Hopewell Fund (501(c)(3))
All are managed by **Arabella Advisors** (rebranded as Sunflower Services). Eric Kessler served as founding president of all three entities.
### Combined Financial Scale (2023)
| Entity | Revenue | Assets |
|--------|---------|--------|
| Sixteen Thirty Fund | $181,353,252 | $139,942,052 |
| Windward Fund | $212,371,954 | $355,450,224 |
| Hopewell Fund | $157,709,416 | $170,485,420 |
| **Combined** | **$551,434,622** | **$665,877,696** |
Including the New Venture Fund (the largest Arabella entity, not profiled here), the network's combined revenue exceeds $1 billion annually.
### Relevance to Meta/DCA Investigation
**Potential role:** The Arabella network entities function as fiscal sponsors and pass-through funders for progressive advocacy projects. They could theoretically fund DCA advocacy campaigns without the ultimate funder being traceable, as:
1. **Sixteen Thirty Fund (c)(4):** Does not disclose donors. Could receive Meta or tech industry funds and pass them to advocacy groups opposing child safety regulation.
2. **Windward/Hopewell (c)(3):** Must list grant recipients on Schedule I, but contributor identities on Schedule B are not publicly released for 501(c)(3) organizations.
3. **Fiscal sponsorship model:** Pop-up campaigns can operate under these entities' tax-exempt umbrella without separate incorporation, making funding flows harder to trace.
**However:** No direct evidence was found in this research connecting any Arabella network entity to:
- Grants supporting or opposing the Design Code Act (DCA)
- Grants to ConnectSafely or Digital Childhood Institute
- Grants to child safety advocacy organizations
- Meta/Facebook funding flowing through the network
This negative finding is inconclusive due to inability to access Schedule I grant detail data in the actual 990 filings (PDF downloads returned 403 errors, and ProPublica's filing viewer loads data dynamically).
---
## Research Limitations & Next Steps
### Limitations Encountered
1. **PDF 403 errors:** Direct download of 990 PDFs from ProPublica returned 403 Forbidden for all organizations.
2. **Dynamic page loading:** ProPublica's full filing viewer and Schedule I pages load data via JavaScript, which WebFetch cannot render.
3. **Schedule B redaction:** 501(c)(3) contributor names are legally protected from public disclosure (IRC Section 6104).
4. **501(c)(4) donor opacity:** Sixteen Thirty Fund (c)(4) does not disclose donors at all.
5. **DCI too new:** Digital Childhood Institute received tax-exempt status in November 2025; no 990 filings exist yet.
### Recommended Next Steps
1. **Manual PDF access:** Download 990 PDFs directly from ProPublica in a browser to review:
- Sixteen Thirty Fund Schedule I (2022-2024) for child safety grants
- Windward Fund Schedule I (2022-2024) for child safety grants
- Hopewell Fund Schedule I (2022-2024) for child safety grants
- ConnectSafely 990 (2023-2024) for revenue detail and program descriptions
2. **IRS XML data:** Download XML e-file data from ProPublica (redirects to S3) and parse for Schedule I grant recipients
3. **New Venture Fund:** Search NVF (the largest Arabella entity, 823 grant recipients in 2023) for child safety grants
4. **Tech Transparency Project report:** The article "Inside Meta's Spin Machine on Kids and Social Media" at techtransparencyproject.org likely contains detailed ConnectSafely/Meta funding analysis but was blocked (403)
5. **State AG filings:** Check California and DC charity registration filings for ConnectSafely and Arabella entities
6. **Open Secrets:** Check opensecrets.org for Meta lobbying expenditure data and connections to these nonprofits
### Key ProPublica URLs for Manual Review
- **Sixteen Thirty Fund:** https://projects.propublica.org/nonprofits/organizations/264486735
- **ConnectSafely:** https://projects.propublica.org/nonprofits/organizations/473168168
- **Windward Fund:** https://projects.propublica.org/nonprofits/organizations/473522162
- **Hopewell Fund:** https://projects.propublica.org/nonprofits/organizations/473681860
- **Digital Childhood Institute:** https://projects.propublica.org/nonprofits/organizations/393684798
### Key Sources
- ProPublica Nonprofit Explorer API: https://projects.propublica.org/nonprofits/api/v2/
- InfluenceWatch profiles: https://www.influencewatch.org/non-profit/
- Tech Transparency Project: https://www.techtransparencyproject.org/articles/inside-metas-spin-machine-on-kids-and-social-media
- ConnectSafely supporters page: https://connectsafely.org/about-us/supporters/
- Capital Research Center Arabella analysis: https://capitalresearch.org/article/donors-to-the-arabella-advisors-network/