Liabilities / Assets
13th percentile
Higher debt load relative to assets than 13% of similar nonprofits.
990 • Fiscal year 2019 • EIN 27-3094382
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
13th percentile
Higher debt load relative to assets than 13% of similar nonprofits.
Liabilities / Revenue
10th percentile
Higher debt load relative to revenue than 10% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 3.0% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Assets
Up$5,616,277
Up $1,521,308 (+37%) from 2018
Net Assets
Up$5,599,563
Up $1,515,596 (+37%) from 2018
Liabilities
Up$16,714
Up $5,712 (+52%) from 2018
Revenue
Up$4,123,586
Up $20,913 (+0.5%) from 2018
Expenses
Up$2,616,913
Up $307,293 (+13%) from 2018
Net Income
Down$1,506,673
Down $286,380 (-16%) from 2018
Our children's trust empowers youth to secure their rights to life and a livable climate in courts around the world, enshrine the best science in law, and compel government action to protect their futures. We represent young people in state, federal, and international courts, setting precedents as judges increasingly recognize governments' duty to protect future generations. Our plaintiffs challenged transportation departments, energy agencies, and fossil fuel promoting utility systems while supporting constitutional amendments to protect children's rights. We're using civil rights legal tactics to pursue constitutional precedent that transcends politics - creating ripples that reshape climate justice and compel action nationwide.
Our children's trust protects earth's atmosphere and natural systems for present and future generations by elevating the voice of youth in legal actions, public engagement and in the media to secure the legal right to a safe climate system.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,270,066 | $3,308,701 | ▲ $2,038,635 |
| Cash and Non-Interest-Bearing Accounts | $2,803,526 | $2,290,186 | ▼ $513,340 |
| Land, Buildings, and Equipment, Net | $14,298 | $12,868 | ▼ $1,430 |
| Investments in Publicly Traded Securities | $2,279 | $1,022 | ▼ $1,257 |
| Total Assets | $4,094,969 | $5,616,277 | ▲ $1,521,308 |
| Other Assets Total | $4,800 | $3,500 | ▼ $1,300 |
| Liabilities | |||
| Other Liabilities | $11,002 | $16,714 | ▲ $5,712 |
| Total Liabilities | $11,002 | $16,714 | ▲ $5,712 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,083,967 | $5,599,563 | ▲ $1,515,596 |
| Total Net Assets Fund Balance | $4,083,967 | $5,599,563 | ▲ $1,515,596 |
| Total Liabilities and Net Assets / Fund Balance | $4,094,969 | $5,616,277 | ▲ $1,521,308 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $12,868 | $1,430 | $14,298 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Julia Olson | Executive Di | FT | $111,063 | $10,884 | $121,947 |
| Name | Title |
|---|---|
| Kelly Matheson | President |
| Jim Miller | Board Member |
| Patrick Mcginley | Board Member |
| Diane Hazen | Past Preside |
| Sharon Duggan | Secretary |
| Megan Gleason | Treasurer |
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Securities Publicly Traded | 6 | $152,888 |
| Other Non Cash Contri Table | 1 | $21,416 |
| Food Inventory | 1 | $2,100 |
| Total Noncash Contributions | 8 | $176,404 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,607,331 |
| Other Expenses | $1,009,582 |
| Total Fundraising Expense | $134,579 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $969,521 | $158,630 | $89,127 | $1,217,278 |
| Fees for Services Other | $116,769 | $85,356 | - | $202,125 |
| Travel | $116,244 | $42,797 | $5,257 | $164,298 |
| Other Employee Benefits | $84,520 | $23,260 | $15,107 | $122,887 |
| Current Officers, Directors, Trustees, and Key Employees | $109,753 | $12,195 | - | $121,948 |
| Payroll Taxes | $88,483 | $19,131 | $7,309 | $114,923 |
| Office Expenses | $7,076 | $40,110 | $12,326 | $59,512 |
| Occupancy | - | $57,554 | - | $57,554 |
| Fees for Services Legal | - | $57,391 | - | $57,391 |
| Pension Plan Contributions | $21,880 | $4,303 | $4,112 | $30,295 |
| Information Technology | $5,403 | $6,650 | $728 | $12,781 |
| Insurance | $7,907 | $3,630 | - | $11,537 |
| Other Expenses | $236 | $2,341 | $613 | $2,577 |
| Fees for Services Accounting | - | $1,500 | - | $1,500 |
| Depreciation Depletion | - | $1,430 | - | $1,430 |
| Total Functional Expenses | $1,953,681 | $528,653 | $134,579 | $2,616,913 |
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| North America | Program Services | Legal Work | - | 1 | $30,000 |
| South Asia | Program Services | Legal Work | - | 1 | $10,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Diane Hazen | Past President | Son-in-law, Employee | No | $63,211 |
| Liability | Amount |
|---|---|
| Other Current Liabilities | $16,714 |
“The board reviews the form 990, has the opportunity to have all questions answered by staff and/or cpa relative to the form, and thereafter approves a unanimous consent resolution authorizing the signing and filing of the form.”
“All board members are required to disclose a potential conflict of interest and remove themselves from any decision-making process or voting on a matter related to the conflict. All members monitor for potential conflicts of interest. The executive director and the board president ensure that conflict disclosures are made and explored and addressed appropriately to remove any potential conflict of interest should any arise.”
“We participated in the gathering of compensation data for similar organizations in our area. That data informed a compensation recommendation to the board which was discussed and acted upon by the board in their budget approval process. The vote of the board was recorded in the minutes.”
“We participated in the gathering of compensation data for similar organizations in our area. That data informed a compensation recommendation to the board which was discussed and acted upon by the board in their budget approval process. The vote of the board was recorded in the minutes.”
“Documents available upon request”
“Our children's trust protects earth's atmosphere and natural systems for present and future generations by elevating the voice of youth in legal actions, public engagement and in the media to secure the legal right to a safe climate system.”
“Our children's trust is working toward its primary objective: protecting earth's natural systems for current and future generations. We are working to help ensure the continuing sustainability of our air and water, and other natural systems. During 2019, we coordinated youth participation in democratic processes and legal actions, and supported numerous public engagement efforts toward our mission. During 2019, the organization received 3,701,911 in donated in-kind legal and expert services that were provided in legal actions filed in pursuit of the organization's mission. Our childrens trust is a 501(c)(3) non-profit public interest law firm providing strategic, science-based legal services to youth from diverse backgrounds to secure their legal rights to a safe climate. We work to protect the earths climate system for present and future generations by representing and supporting young people in global legal efforts to secure enforceable rights to a healthy atmosphere and stable climate, based on the best available science. This legal work guided by constitutional, public trust, human rights laws and the laws of nature aims to ensure systemic and science-based climate recovery planning and remedies at federal, state, and global levels. We seek legally-binding, country and statewide science-based climate recovery plans that will return atmospheric carbon dioxide concentrations to below 350 parts per million (ppm) by the year 2100. Thus, all of the litigation and advocacy work in which oct participates presents a position on behalf of the public at large on matters of public interest. We do not attempt to achieve, nor does any of our work achieve any of our objectives by illegal activity or through a program of disruption of the judicial system. In fact, we honor the legal processes of the judicial system and consider ourselves officers of the courts as we pursue our objectives in accordance with law and court procedures. We scrupulously adhere to the canons of legal ethics and monitor all of our efforts to ensure our ethical representation in and pursuit of our legal efforts. 1. Below is a list of all active litigation and legal actions in which our childrens trust supports or represent youth clients: juliana v. U.s., case no. 36082, on interlocutory appeal to the u.s. Court of appeals for the ninth circuit from the u.s. District court, district of oregon (no 6:15-cv-01517-aa): we represent 21 young americans from all across the u.s., future generations as well through a guardian, in a case now on petition for en banc review to the u.s. Court of appeals for the ninth circuit. The litigation seeks to overturn a 2-1 divided decision of the court of appeals dismissing the case, and a return of the case for trial before the u.s. District court. Ultimately, the litigation seeks: a. Court declaration that the youths constitutional rights to life, liberty and property, and the u.s. Governments public trust obligations to preserve natural resources have been violated by the affirmative actions of the u.s. Government that knowingly contribute to and exacerbate the climate crisis; and b. To remedy the u.s. Governments violation of those rights and obligations by ordering the government to develop a science-based climate recovery plan to reduce and mitigate the climate crisis. The protection of childrens constitutional rights is a matter of public interest. As well, the climate crisis is an existential issue of concern to all of humanity, the successful resolution of which is in the public interest. Thus, this case, seeking a successful resolution of the climate crisis, through protection of the constitutional rights of young people, is similarly in the public interest. No fees or expenses have yet been sought, recovered or paid to our childrens trust in this litigation. Sagoonick v. State of alaska, supreme court of the state of alaska, supreme ct. No. S-17297. We represent 16 young alaska natives and young alaskans in a lawsuit now bef”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | OUR CHILDREN'S TRUST PROTECTS EARTH'S ATMOSPHERE AND NATURAL SYSTEMS FOR PRESENT AND FUTURE GENERATIONS BY ELEVATING THE VOICE OF YOUTH IN LEGAL ACTIONS, PUBLIC ENGAGEMENT AND IN THE MEDIA TO SECURE THE LEGAL RIGHT TO A SAFE CLIMATE SYSTEM. |
| IRS990/AllOtherContributionsAmt | 0 | 4064379 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JULIA OLSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5417081511 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 5181 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | EUGENE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97405 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | true |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2803526 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2290186 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 12195 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 109753 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 121948 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 4064379 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 36922 |
| IRS990/CYOtherExpensesAmt | 0 | 1009582 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 22285 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1506673 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1607331 |
| IRS990/CYTotalExpensesAmt | 0 | 2616913 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 134579 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4123586 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1430 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1430 |
| IRS990/Desc | 0 | OUR CHILDREN'S TRUST IS WORKING TOWARD ITS PRIMARY OBJECTIVE: PROTECTING EARTH'S NATURAL SYSTEMS FOR CURRENT AND FUTURE GENERATIONS. WE ARE WORKING TO HELP ENSURE THE CONTINUING SUSTAINABILITY OF OUR AIR AND WATER, AND OTHER NATURAL SYSTEMS. DURING 2019, WE COORDINATED YOUTH PARTICIPATION IN DEMOCRATIC PROCESSES AND LEGAL ACTIONS, AND SUPPORTED NUMEROUS PUBLIC ENGAGEMENT EFFORTS TOWARD OUR MISSION. DURING 2019, THE ORGANIZATION RECEIVED 3,701,911 IN DONATED IN-KIND LEGAL AND EXPERT SERVICES THAT WERE PROVIDED IN LEGAL ACTIONS FILED IN PURSUIT OF THE ORGANIZATION'S MISSION. OUR CHILDRENS TRUST IS A 501(C)(3) NON-PROFIT PUBLIC INTEREST LAW FIRM PROVIDING STRATEGIC, SCIENCE-BASED LEGAL SERVICES TO YOUTH FROM DIVERSE BACKGROUNDS TO SECURE THEIR LEGAL RIGHTS TO A SAFE CLIMATE. WE WORK TO PROTECT THE EARTHS CLIMATE SYSTEM FOR PRESENT AND FUTURE GENERATIONS BY REPRESENTING AND SUPPORTING YOUNG PEOPLE IN GLOBAL LEGAL EFFORTS TO SECURE ENFORCEABLE RIGHTS TO A HEALTHY ATMOSPHERE AND STABLE CLIMATE, BASED ON THE BEST AVAILABLE SCIENCE. THIS LEGAL WORK GUIDED BY CONSTITUTIONAL, PUBLIC TRUST, HUMAN RIGHTS LAWS AND THE LAWS OF NATURE AIMS TO ENSURE SYSTEMIC AND SCIENCE-BASED CLIMATE RECOVERY PLANNING AND REMEDIES AT FEDERAL, STATE, AND GLOBAL LEVELS. WE SEEK LEGALLY-BINDING, COUNTRY AND STATEWIDE SCIENCE-BASED CLIMATE RECOVERY PLANS THAT WILL RETURN ATMOSPHERIC CARBON DIOXIDE CONCENTRATIONS TO BELOW 350 PARTS PER MILLION (PPM) BY THE YEAR 2100. THUS, ALL OF THE LITIGATION AND ADVOCACY WORK IN WHICH OCT PARTICIPATES PRESENTS A POSITION ON BEHALF OF THE PUBLIC AT LARGE ON MATTERS OF PUBLIC INTEREST. WE DO NOT ATTEMPT TO ACHIEVE, NOR DOES ANY OF OUR WORK ACHIEVE ANY OF OUR OBJECTIVES BY ILLEGAL ACTIVITY OR THROUGH A PROGRAM OF DISRUPTION OF THE JUDICIAL SYSTEM. IN FACT, WE HONOR THE LEGAL PROCESSES OF THE JUDICIAL SYSTEM AND CONSIDER OURSELVES OFFICERS OF THE COURTS AS WE PURSUE OUR OBJECTIVES IN ACCORDANCE WITH LAW AND COURT PROCEDURES. WE SCRUPULOUSLY ADHERE TO THE CANONS OF LEGAL ETHICS AND MONITOR ALL OF OUR EFFORTS TO ENSURE OUR ETHICAL REPRESENTATION IN AND PURSUIT OF OUR LEGAL EFFORTS. 1. BELOW IS A LIST OF ALL ACTIVE LITIGATION AND LEGAL ACTIONS IN WHICH OUR CHILDRENS TRUST SUPPORTS OR REPRESENT YOUTH CLIENTS: JULIANA V. U.S., CASE NO. 36082, ON INTERLOCUTORY APPEAL TO THE U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT FROM THE U.S. DISTRICT COURT, DISTRICT OF OREGON (NO 6:15-CV-01517-AA): WE REPRESENT 21 YOUNG AMERICANS FROM ALL ACROSS THE U.S., FUTURE GENERATIONS AS WELL THROUGH A GUARDIAN, IN A CASE NOW ON PETITION FOR EN BANC REVIEW TO THE U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT. THE LITIGATION SEEKS TO OVERTURN A 2-1 DIVIDED DECISION OF THE COURT OF APPEALS DISMISSING THE CASE, AND A RETURN OF THE CASE FOR TRIAL BEFORE THE U.S. DISTRICT COURT. ULTIMATELY, THE LITIGATION SEEKS: A. COURT DECLARATION THAT THE YOUTHS CONSTITUTIONAL RIGHTS TO LIFE, LIBERTY AND PROPERTY, AND THE U.S. GOVERNMENTS PUBLIC TRUST OBLIGATIONS TO PRESERVE NATURAL RESOURCES HAVE BEEN VIOLATED BY THE AFFIRMATIVE ACTIONS OF THE U.S. GOVERNMENT THAT KNOWINGLY CONTRIBUTE TO AND EXACERBATE THE CLIMATE CRISIS; AND B. TO REMEDY THE U.S. GOVERNMENTS VIOLATION OF THOSE RIGHTS AND OBLIGATIONS BY ORDERING THE GOVERNMENT TO DEVELOP A SCIENCE-BASED CLIMATE RECOVERY PLAN TO REDUCE AND MITIGATE THE CLIMATE CRISIS. THE PROTECTION OF CHILDRENS CONSTITUTIONAL RIGHTS IS A MATTER OF PUBLIC INTEREST. AS WELL, THE CLIMATE CRISIS IS AN EXISTENTIAL ISSUE OF CONCERN TO ALL OF HUMANITY, THE SUCCESSFUL RESOLUTION OF WHICH IS IN THE PUBLIC INTEREST. THUS, THIS CASE, SEEKING A SUCCESSFUL RESOLUTION OF THE CLIMATE CRISIS, THROUGH PROTECTION OF THE CONSTITUTIONAL RIGHTS OF YOUNG PEOPLE, IS SIMILARLY IN THE PUBLIC INTEREST. NO FEES OR EXPENSES HAVE YET BEEN SOUGHT, RECOVERED OR PAID TO OUR CHILDRENS TRUST IN THIS LITIGATION. SAGOONICK V. STATE OF ALASKA, SUPREME COURT OF THE STATE OF ALASKA, SUPREME CT. NO. S-17297. WE REPRESENT 16 YOUNG ALASKA NATIVES AND YOUNG ALASKANS IN A LAWSUIT NOW BEF |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 28 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1953681 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1500 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 57391 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 57391 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 85356 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 116769 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 202125 |
| IRS990/ForeignActivitiesInd | 0 | true |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 70.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 7.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 10884 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JULIA OLSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SHARON DUGGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MEGAN GLEASON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DIANE HAZEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KELLY MATHESON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PATRICK MCGINLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JIM MILLER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 111063 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2010 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -1008 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1933565 |
| IRS990/GrossReceiptsAmt | 0 | 6058159 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 728 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 6650 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 5403 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 12781 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3630 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7907 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11537 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 37930 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 37930 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2279 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1022 |
| IRS990/IRPDocumentCnt | 0 | 36 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1430 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 14298 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 12868 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 14298 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1934573 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OTHER CURRENT LIABILITIES |
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| IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt | 0 | SOUTH ASIA 10,000 0 NORTH AMERICA 30,000 0 |
| IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE F, PAGE 1, PART I, LINE 3 |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SON-IN-LAW, EMPLOYEE |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION EMPLOYS THE SON-IN-LAW OF THE PAST BOARD PRESIDENT. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
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| IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt | 0 | TD AMERITRADE IS USED TO SELL DONATED STOCK |
| IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE M, PAGE 1, PART I, LINE 32B |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | true |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OUR CHILDREN'S TRUST PROTECTS EARTH'S ATMOSPHERE AND NATURAL SYSTEMS FOR PRESENT AND FUTURE GENERATIONS BY ELEVATING THE VOICE OF YOUTH IN LEGAL ACTIONS, PUBLIC ENGAGEMENT AND IN THE MEDIA TO SECURE THE LEGAL RIGHT TO A SAFE CLIMATE SYSTEM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OUR CHILDREN'S TRUST IS WORKING TOWARD ITS PRIMARY OBJECTIVE: PROTECTING EARTH'S NATURAL SYSTEMS FOR CURRENT AND FUTURE GENERATIONS. WE ARE WORKING TO HELP ENSURE THE CONTINUING SUSTAINABILITY OF OUR AIR AND WATER, AND OTHER NATURAL SYSTEMS. DURING 2019, WE COORDINATED YOUTH PARTICIPATION IN DEMOCRATIC PROCESSES AND LEGAL ACTIONS, AND SUPPORTED NUMEROUS PUBLIC ENGAGEMENT EFFORTS TOWARD OUR MISSION. DURING 2019, THE ORGANIZATION RECEIVED 3,701,911 IN DONATED IN-KIND LEGAL AND EXPERT SERVICES THAT WERE PROVIDED IN LEGAL ACTIONS FILED IN PURSUIT OF THE ORGANIZATION'S MISSION. OUR CHILDRENS TRUST IS A 501(C)(3) NON-PROFIT PUBLIC INTEREST LAW FIRM PROVIDING STRATEGIC, SCIENCE-BASED LEGAL SERVICES TO YOUTH FROM DIVERSE BACKGROUNDS TO SECURE THEIR LEGAL RIGHTS TO A SAFE CLIMATE. WE WORK TO PROTECT THE EARTHS CLIMATE SYSTEM FOR PRESENT AND FUTURE GENERATIONS BY REPRESENTING AND SUPPORTING YOUNG PEOPLE IN GLOBAL LEGAL EFFORTS TO SECURE ENFORCEABLE RIGHTS TO A HEALTHY ATMOSPHERE AND STABLE CLIMATE, BASED ON THE BEST AVAILABLE SCIENCE. THIS LEGAL WORK GUIDED BY CONSTITUTIONAL, PUBLIC TRUST, HUMAN RIGHTS LAWS AND THE LAWS OF NATURE AIMS TO ENSURE SYSTEMIC AND SCIENCE-BASED CLIMATE RECOVERY PLANNING AND REMEDIES AT FEDERAL, STATE, AND GLOBAL LEVELS. WE SEEK LEGALLY-BINDING, COUNTRY AND STATEWIDE SCIENCE-BASED CLIMATE RECOVERY PLANS THAT WILL RETURN ATMOSPHERIC CARBON DIOXIDE CONCENTRATIONS TO BELOW 350 PARTS PER MILLION (PPM) BY THE YEAR 2100. THUS, ALL OF THE LITIGATION AND ADVOCACY WORK IN WHICH OCT PARTICIPATES PRESENTS A POSITION ON BEHALF OF THE PUBLIC AT LARGE ON MATTERS OF PUBLIC INTEREST. WE DO NOT ATTEMPT TO ACHIEVE, NOR DOES ANY OF OUR WORK ACHIEVE ANY OF OUR OBJECTIVES BY ILLEGAL ACTIVITY OR THROUGH A PROGRAM OF DISRUPTION OF THE JUDICIAL SYSTEM. IN FACT, WE HONOR THE LEGAL PROCESSES OF THE JUDICIAL SYSTEM AND CONSIDER OURSELVES OFFICERS OF THE COURTS AS WE PURSUE OUR OBJECTIVES IN ACCORDANCE WITH LAW AND COURT PROCEDURES. WE SCRUPULOUSLY ADHERE TO THE CANONS OF LEGAL ETHICS AND MONITOR ALL OF OUR EFFORTS TO ENSURE OUR ETHICAL REPRESENTATION IN AND PURSUIT OF OUR LEGAL EFFORTS. 1. BELOW IS A LIST OF ALL ACTIVE LITIGATION AND LEGAL ACTIONS IN WHICH OUR CHILDRENS TRUST SUPPORTS OR REPRESENT YOUTH CLIENTS: JULIANA V. U.S., CASE NO. 36082, ON INTERLOCUTORY APPEAL TO THE U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT FROM THE U.S. DISTRICT COURT, DISTRICT OF OREGON (NO 6:15-CV-01517-AA): WE REPRESENT 21 YOUNG AMERICANS FROM ALL ACROSS THE U.S., FUTURE GENERATIONS AS WELL THROUGH A GUARDIAN, IN A CASE NOW ON PETITION FOR EN BANC REVIEW TO THE U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT. THE LITIGATION SEEKS TO OVERTURN A 2-1 DIVIDED DECISION OF THE COURT OF APPEALS DISMISSING THE CASE, AND A RETURN OF THE CASE FOR TRIAL BEFORE THE U.S. DISTRICT COURT. ULTIMATELY, THE LITIGATION SEEKS: A. COURT DECLARATION THAT THE YOUTHS CONSTITUTIONAL RIGHTS TO LIFE, LIBERTY AND PROPERTY, AND THE U.S. GOVERNMENTS PUBLIC TRUST OBLIGATIONS TO PRESERVE NATURAL RESOURCES HAVE BEEN VIOLATED BY THE AFFIRMATIVE ACTIONS OF THE U.S. GOVERNMENT THAT KNOWINGLY CONTRIBUTE TO AND EXACERBATE THE CLIMATE CRISIS; AND B. TO REMEDY THE U.S. GOVERNMENTS VIOLATION OF THOSE RIGHTS AND OBLIGATIONS BY ORDERING THE GOVERNMENT TO DEVELOP A SCIENCE-BASED CLIMATE RECOVERY PLAN TO REDUCE AND MITIGATE THE CLIMATE CRISIS. THE PROTECTION OF CHILDRENS CONSTITUTIONAL RIGHTS IS A MATTER OF PUBLIC INTEREST. AS WELL, THE CLIMATE CRISIS IS AN EXISTENTIAL ISSUE OF CONCERN TO ALL OF HUMANITY, THE SUCCESSFUL RESOLUTION OF WHICH IS IN THE PUBLIC INTEREST. THUS, THIS CASE, SEEKING A SUCCESSFUL RESOLUTION OF THE CLIMATE CRISIS, THROUGH PROTECTION OF THE CONSTITUTIONAL RIGHTS OF YOUNG PEOPLE, IS SIMILARLY IN THE PUBLIC INTEREST. NO FEES OR EXPENSES HAVE YET BEEN SOUGHT, RECOVERED OR PAID TO OUR CHILDRENS TRUST IN THIS LITIGATION. SAGOONICK V. STATE OF ALASKA, SUPREME COURT OF THE STATE OF ALASKA, SUPREME CT. NO. S-17297. WE REPRESENT 16 YOUNG ALASKA NATIVES AND YOUNG ALASKANS IN A LAWSUIT NOW BEF |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD REVIEWS THE FORM 990, HAS THE OPPORTUNITY TO HAVE ALL QUESTIONS ANSWERED BY STAFF AND/OR CPA RELATIVE TO THE FORM, AND THEREAFTER APPROVES A UNANIMOUS CONSENT RESOLUTION AUTHORIZING THE SIGNING AND FILING OF THE FORM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST AND REMOVE THEMSELVES FROM ANY DECISION-MAKING PROCESS OR VOTING ON A MATTER RELATED TO THE CONFLICT. ALL MEMBERS MONITOR FOR POTENTIAL CONFLICTS OF INTEREST. THE EXECUTIVE DIRECTOR AND THE BOARD PRESIDENT ENSURE THAT CONFLICT DISCLOSURES ARE MADE AND EXPLORED AND ADDRESSED APPROPRIATELY TO REMOVE ANY POTENTIAL CONFLICT OF INTEREST SHOULD ANY ARISE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | WE PARTICIPATED IN THE GATHERING OF COMPENSATION DATA FOR SIMILAR ORGANIZATIONS IN OUR AREA. THAT DATA INFORMED A COMPENSATION RECOMMENDATION TO THE BOARD WHICH WAS DISCUSSED AND ACTED UPON BY THE BOARD IN THEIR BUDGET APPROVAL PROCESS. THE VOTE OF THE BOARD WAS RECORDED IN THE MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | WE PARTICIPATED IN THE GATHERING OF COMPENSATION DATA FOR SIMILAR ORGANIZATIONS IN OUR AREA. THAT DATA INFORMED A COMPENSATION RECOMMENDATION TO THE BOARD WHICH WAS DISCUSSED AND ACTED UPON BY THE BOARD IN THEIR BUDGET APPROVAL PROCESS. THE VOTE OF THE BOARD WAS RECORDED IN THE MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DOCUMENTS AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.