Civic Intelligence

American College of Environmental Lawyers Incorporated

EIN 26-0856285 • 501(c)6 • Washington, DC

Profile

The College is a professional association that brings together lawyers who are distinguished by their experience and high standards in the practice of environmental law. College members are dedicated to maintaining and improving those standards, ensuring the administration of justice and the ethics of their profession, and contributing to the development of environmental law. By reason of their abilities and integrity, members of the College will contribute to its goals and accomplishments and enjoy its good fellowship.

1730 M Street NW Suite 700Washington, DC 20036

www.acoel.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.09x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.14x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-14%

Higher net margin than 27% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

32nd percentile

-14%

Faster asset growth than 32% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

27th percentile

-18%

Faster revenue growth than 27% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$425,633

Down $104,975 (-20%) from 2022

Liabilities

Down

$39,857

Down $35,165 (-47%) from 2022

Net Assets

Down

$385,776

Down $69,810 (-15%) from 2022

Revenue

Up

$276,025

Up $13,298 (+5.1%) from 2022

Expenses

Up

$315,889

Up $129,650 (+70%) from 2022

Net Income

Down

-$39,864

Down $116,352 (-152%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2021: $382,662Liabilities 2021: $578Net Assets 2021: $382,0842021Assets 2022: $530,608Liabilities 2022: $75,022Net Assets 2022: $455,5862022Assets 2024: $425,633Liabilities 2024: $39,857Net Assets 2024: $385,7762024

Highlighted filing

2024

Assets$425,633
Liabilities$39,857
Net Assets$385,776

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2021: $174,801Expenses 2021: $151,389Net Income 2021: $23,4122021Revenue 2022: $262,727Expenses 2022: $186,239Net Income 2022: $76,4882022Revenue 2024: $276,025Expenses 2024: $315,889Net Income 2024: -$39,8642024

Highlighted filing

2024

Revenue$276,025
Expenses$315,889
Net Income-$39,864

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.0
Gross Receipts
$276,025
Mission and Program Overview

Mission

The College is a professional association that brings together lawyers who are distinguished by their experience and high standards in the practice of environmental law. College members are dedicated to maintaining and improving those standards, ensuring the administration of justice and the ethics of their profession, and contributing to the development of environmental law. By reason of their abilities and integrity, members of the College will contribute to its goals and accomplishments and enjoy its good fellowship.

Professional organization dedicated to maintaining and improving standards of environmental law, and to contribute to the continued development of the field of environmental law through annual meetings, blogs, etc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$456,089$425,020▼ $31,069
Rtn Earn Endowment Incm Other Fnds$425,640$385,776▼ $39,864
Prepaid Expenses and Deferred Charges$39,599$613▼ $38,986
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$495,688$425,633▼ $70,055
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$34,798$23,507▼ $11,291
Deferred Revenue$35,250$16,350▼ $18,900
Grants Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$70,048$39,857▼ $30,191
Net Assets / Fund Balance
Total Net Assets Fund Balance$425,640$385,776▼ $39,864
Total Liabilities and Net Assets / Fund Balance$495,688$425,633▼ $70,055
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$178,305
Program Service Revenue
$84,160
Investment Income
$13,560
Other Revenue
$0
All Other Contributions
$71,105
Change in Net Assets
$-39,864
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$292,037
Grants and Similar Amounts Paid$23,852
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$218,510
Fees for Services Management---$63,000
Grants to Domestic Orgs---$19,852
Office Expenses---$4,488
Grants to Domestic Individuals---$4,000
Information Technology---$3,687
Insurance---$1,572
Travel---$615
Fees for Services Legal---$165
Total Functional Expenses$0$0$0$315,889
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
ACOEL FoundationWashington, DC-Assist with operating expenses for the Foundation to carry out its activities.$19,852
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

As a membership organization, ACOEL's members annually elect its Officers and Regents to carry out the activities of the organization.

Form 990, Part VI, Section A, Line 7A

As a membership organization, ACOEL's members annually elect its Officers and Regents to carry out the activities of the organization.

Form 990, Part VI, Section A, Line 7B

As a membership organization, ACOEL's members annually elect its Officers and Regents to carry out the activities of the organization.

Form 990, Part VI, Section B, Line 11B

The IRS Form 990 is available to all members upon request.,

Form 990, Part VI, Section C, Line 19

A copy of the IRS Form 990, financial statements and governing documents are available upon request to all members.

Filing and Contact Details

Filer

Filer Name
American College of Environmentallawyers Incorporated
EIN
26-0856285
Phone
2029393830
Address
1730 M Street NW Suite 700, Washington, DC 20036

Signing Officer

Name
Jessica Merrigan
Title
Treasurer
Phone
8162928821
Signed
2025-05-05

Organization Details

Principal Officer
Tracy Hester
Formed
2009
Legal Domicile
De
Voting Board Members
31
Independent Board Members
31
Employees
0
Volunteers
0
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IRS990/MissionDesc0The College is a professional association that brings together lawyers who are distinguished by their experience and high standards in the practice of environmental law. College members are dedicated to maintaining and improving those standards, ensuring the administration of justice and the ethics of their profession, and contributing to the development of environmental law. By reason of their abilities and integrity, members of the College will contribute to its goals and accomplishments and enjoy its good fellowship.
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