Civic Intelligence

Our Children'S Trust

990 • Fiscal year 2023 • EIN 27-3094382

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 20, 2024

PO Box 5181Eugene, OR 97405

(541) 375-0158

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

43rd percentile

0.09x

Higher debt load relative to assets than 43% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

37th percentile

0.10x

Higher debt load relative to revenue than 37% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

26th percentile

-6.3%

Higher net margin than 26% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

78th percentile

$214,674

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

39th percentile

2.1%

Faster asset growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

93rd percentile

116%

Faster revenue growth than 93% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$5,609,777

Up $113,045 (+2.1%) from 2022

Net Assets

Down

$5,122,066

Down $310,533 (-5.7%) from 2022

Liabilities

Up

$487,711

Up $423,578 (+660%) from 2022

Revenue

Up

$4,964,407

Up $2,666,930 (+116%) from 2022

Expenses

Up

$5,277,623

Up $1,607,223 (+44%) from 2022

Net Income

Up

-$313,216

Up $1,059,707 (+77%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $256,508Liabilities 2011: $6,492Net Assets 2011: $250,0162011Assets 2012: $84,486Liabilities 2012: $1,050Net Assets 2012: $83,4362012Assets 2013: $50,816Liabilities 2013: $6,062Net Assets 2013: $44,7542013Assets 2014: $136,669Liabilities 2014: $986Net Assets 2014: $135,6832014Assets 2015: $179,979Liabilities 2015: $376Net Assets 2015: $179,6032015Assets 2016: $1,175,532Liabilities 2016: $2,219Net Assets 2016: $1,173,3132016Assets 2017: $2,328,293Liabilities 2017: $36,039Net Assets 2017: $2,292,2542017Assets 2018: $4,094,969Liabilities 2018: $11,002Net Assets 2018: $4,083,9672018Assets 2019: $5,616,277Liabilities 2019: $16,714Net Assets 2019: $5,599,5632019Assets 2020: $6,330,213Liabilities 2020: $47,273Net Assets 2020: $6,282,9402020Assets 2021: $6,930,413Liabilities 2021: $14,918Net Assets 2021: $6,915,4952021Assets 2022: $5,496,732Liabilities 2022: $64,133Net Assets 2022: $5,432,5992022Assets 2023: $5,609,777Liabilities 2023: $487,711Net Assets 2023: $5,122,0662023Assets 2024: $4,399,691Liabilities 2024: $812,821Net Assets 2024: $3,586,8702024Assets 2025: $4,065,669Liabilities 2025: $784,430Net Assets 2025: $3,281,2392025

Highlighted filing

2023

Assets$5,609,777
Liabilities$487,711
Net Assets$5,122,066

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $868,0372011Expenses 2012: $285,3942012Revenue 2013: $143,482Expenses 2013: $182,164Net Income 2013: -$38,6822013Revenue 2014: $230,470Expenses 2014: $139,541Net Income 2014: $90,9292014Revenue 2015: $358,739Expenses 2015: $314,819Net Income 2015: $43,9202015Revenue 2016: $1,557,909Expenses 2016: $564,199Net Income 2016: $993,7102016Revenue 2017: $2,507,174Expenses 2017: $1,388,233Net Income 2017: $1,118,9412017Revenue 2018: $4,102,673Expenses 2018: $2,309,620Net Income 2018: $1,793,0532018Revenue 2019: $4,123,586Expenses 2019: $2,616,913Net Income 2019: $1,506,6732019Revenue 2020: $3,232,653Expenses 2020: $2,546,775Net Income 2020: $685,8782020Revenue 2021: $3,203,345Expenses 2021: $2,547,140Net Income 2021: $656,2052021Revenue 2022: $2,297,477Expenses 2022: $3,670,400Net Income 2022: -$1,372,9232022Revenue 2023: $4,964,407Expenses 2023: $5,277,623Net Income 2023: -$313,2162023Revenue 2024: $3,891,421Expenses 2024: $5,426,617Net Income 2024: -$1,535,1962024Revenue 2025: $791,233Expenses 2025: $1,096,864Net Income 2025: -$305,6312025

Highlighted filing

2023

Revenue$4,964,407
Expenses$5,277,623
Net Income-$313,216
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 20, 2024
Return Version
2023v5.0
Gross Receipts
$4,964,407
Mission and Program Overview

Mission

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 (oct) 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,798,987$3,322,041▼ $476,946
Pledges and Grants Receivable-$1,485,950-
Cash and Non-Interest-Bearing Accounts$1,685,666$696,381▼ $989,285
Prepaid Expenses and Deferred Charges-$62,606-
Land, Buildings, and Equipment, Net$8,579$7,149▼ $1,430
Total Assets$5,496,732$5,609,777▲ $113,045
Other Assets Total$3,500$35,650▲ $32,150
Liabilities
Other Liabilities$64,133$416,065▲ $351,932
Accounts Payable and Accrued Expenses-$71,646-
Total Liabilities$64,133$487,711▲ $423,578
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,432,599$5,122,066▼ $310,533
Total Net Assets Fund Balance$5,432,599$5,122,066▼ $310,533
Total Liabilities and Net Assets / Fund Balance$5,496,732$5,609,777▲ $113,045

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,149$7,149$14,298
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julia a OlsonExecutive DiFT$197,948$16,726$214,674
Julia a OlsonExecutive Director-$197,948$16,726$214,674
Mathew Dos SantosManaging AttFT$166,959$16,311$183,270
Mathew Dos SantosManaging Attorney-$166,959$16,311$183,270
Kelly MathesonDeputy DirecFT$168,703$8,850$177,553
Kelly MathesonDeputy Director-$168,703$8,850$177,553
Andrea RodgersSenior LitiFT$157,000$16,311$173,311
Andrea RodgersSenior Litigation-$157,000$16,311$173,311
Elizabeth DickinsonChief DeveloFT$147,964$9,382$157,346
Elizabeth DickinsonChief Development-$147,964$13,693$157,346
Erin BarnhartChief CommunFT$136,404$14,772$151,176
Erin BarnhartChief Communications-$136,404$10,461$151,176
John MackinPress DirectFT$110,208$13,911$124,119
Georgia WestInterim FinaFT$54,178$4,359$58,537
Jennifer SalvatoreChief Financ-$47,204$2,615$49,819

Board Members and Trustees

NameTitle
Patrick McginleyPresident
Chris WinterBoard Member
Jim MillerBoard Member
Lisa PatelBoard Member
Megan AcevedoBoard Member
Diane HazenPast Preside
Megan GleasonTreasurer/se
Revenue and Support

Revenue Composition

Contributions and Grants
$4,816,766
Program Service Revenue
$15,064
Investment Income
$132,577
Other Revenue
$0
All Other Contributions
$4,816,766
Change in Net Assets
$-313,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,631,846
Other Expenses$1,645,777
Total Fundraising Expense$493,590
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,993,997$256,534$330,899$2,581,430
Current Officers, Directors, Trustees, and Key Employees$385,831$112,525$7,944$506,300
Travel$390,472-$196$390,668
Fees for Services Other$200,933$88,679$38,997$328,609
Payroll Taxes$190,983$30,401$27,194$248,578
Other Employee Benefits$165,745$34,107$27,525$227,377
Fees for Services Legal$135,213$37,304-$172,517
Pension Plan Contributions$53,639$10,739$3,783$68,161
Occupancy-$58,792-$58,792
Office Expenses$29,288$11,704$14,435$55,427
Other Expenses$39,373$7,215$1,804$48,392
Information Technology$16,644$5,241$700$22,585
Insurance$10,844$10,720-$21,564
Fees for Services Accounting-$4,989-$4,989
Depreciation Depletion-$1,430-$1,430
Total Functional Expenses$4,075,576$708,457$493,590$5,277,623
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
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$208,779
Vacation Payable$179,729
Credit Cards$27,557
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 was prepared by a cpa in consultation with the organization's management. The organization's financial oversight committee and its treasurer reviewed a draft of the 990 and provided comments. A complete copy of the form 990 was provided to the organization's governing body before it was filed.

Form 990, Page 6, Part VI, Line 12C

All board members are required to disclose a potential conflict of interest and to remove themselves from any decision-making process or voting on related matter to the potential 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.

Form 990, Page 6, Part VI, Line 15A

A staff compensation study was performed by an independent human resources firm that then made recommendations for an organizaton-wide salary grade and range structure.

Form 990, Page 6, Part VI, Line 15B

A staff compensation study was performed by an independent human resources firm that then made recommendations for an organization-wide salary grade and range structure.

Form 990, Page 6, Part VI, Line 17

Michigan, nevada, new york, ohio, oklahoma, oregon, rhode island, south carolina, utah, virginia, washington, west virginia

Form 990, Page 6, Part VI, Line 19

Governing documents, conflicts of interest policy and financial reporting documents are available upon request and our form 990's are published on third party websites.

Filing and Contact Details

Filer

Filer Name
OUR CHILDREN'S TRUST
EIN
27-3094382
Phone
5413750158
Address
PO BOX 5181, EUGENE, OR 97405

Signing Officer

Name
Mathew Dos Santos
Title
Managing Attorney
Phone
5413750158
Signed
2024-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julia a Olson
Formed
2010
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
7
Employees
38
Volunteers
186

Preparer

Firm
Emge & Whyte
Address
2505 W 11TH AVE, EUGENE, OR 97402-3315
Preparer
Pamela J Whyte
Phone
5414852100
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our children's trust (oct) 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.

Form 990, Page 1, Part I, Line 6

Pro bono attorneys, administrative and community, education and engagement

Form 990, Page 2, Part III, Line 4A

Who we are. Our children's trust was founded in 2010 premised on the truth that our courts are both vital to a vibrant democracy and empowered to save our planet for our children's sake. Without a stable climate system that is judicially recognized and protected as a fundamental human right, every natural resource we rely upon to exercise our basic human rights to home, health, and life itself is under threat. For over 50 years, governments, and the systems they have built, have knowingly fueled the climiate crisis, despite clear scientific warnings to transition away from fossil fuels and with majority public support for climate action. We know the scientific prescription for a safe climate: return atmospheric carbon dioxide concentrations to below 350 parts per million by 2100. Establishing the constitutional standard to a safe and stable climate for children and future generations sets the bar for government conduct. We seek legally binding judicial declarations that end new fossil infrastructure and extraction, phase out fossil fuels no later than 2050, and restore the earth's energy balance. 2023: a watershed year. In 2023, our children's trust had a watershed year: we won the first ever constitutional climate case to go to trial in the united states, held v. State of montana. The world watched as 12 of the 16 youth plaintiffs testified how the climate crisis harmed their health, livelihoods, ancestral and family traditions, air, land, and rivers alongside world renowned experts in medicine, climate science, and energy systems. We began preparations for our second constitutional climate trial, navahine v. Hawai'i department of transportation, on behalf of 13 youth plantiffs, seeking to obtain a first-of-its-kind judicial decree mandating greenhouse gas emission reductions from the transportation energy sector. We filed a transformative federal case against the united states environmental protection agency seeking to halt their discriminatory devaluation of children's lives through their discounting policies and practices, and simultaneously asking the federal courts to properly consider children's equal protection of the law: children as children, not as mini-adults. We powered youth participation in democractic processes including the advancement of a national climate resolution: 97 members of congress and 151 ngos endorsed a congressional resolution recognizing children's fundamental climate rights and climate recovering planning. In 2023, 186 volunteers provided 1,465+ hours of service valued at 3,474,284 of in-kind legal and expert services to expand the impact of strategic climate litigation. U.s.strategy. Our children's trust represented youth clients in constitutional climate litigation in the united states. These cases are representative of of our legal strategy to move the united states toward the ultimate goal of recognizing fundamental and equal constitutional rights for children to a safe and livable future through a life-sustaining climate system. Our cases advance science-based, enduring rights on behalf of children, the population most vulnerable to the long-term impacts of climate change. We work in state and federal courts simultaneously, advancing cases in jurisdictions with the worst climate impacts, the deepest investments in climate polluting infrastructure, and with laws that provide for the protection of natural resources and constitutional rights. Our children's trust takes pride standing with children on the cutting edge of the law as we demand that the judiciary breathe life into our legal system and our democracy. We believe in our children's future. 1. Below is a list of all active litigation and legal actions in the united states: genesis b.v.u.s. Environmental protection agency, central district of california, case no. 2:23-cv-10345 we represent 18 children living in california in this lawsuit that seeks a court declaration that the youth's constitutional rights to life and equal protection h

Form 990, Page 12, Part XII, Line 1

Changed accounting method from cash to accrual

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IRS990/ActivityOrMissionDesc0OUR CHILDREN'S TRUST (OCT) 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.
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IRS990/Desc0WHO WE ARE. OUR CHILDREN'S TRUST WAS FOUNDED IN 2010 PREMISED ON THE TRUTH THAT OUR COURTS ARE BOTH VITAL TO A VIBRANT DEMOCRACY AND EMPOWERED TO SAVE OUR PLANET FOR OUR CHILDREN'S SAKE. WITHOUT A STABLE CLIMATE SYSTEM THAT IS JUDICIALLY RECOGNIZED AND PROTECTED AS A FUNDAMENTAL HUMAN RIGHT, EVERY NATURAL RESOURCE WE RELY UPON TO EXERCISE OUR BASIC HUMAN RIGHTS TO HOME, HEALTH, AND LIFE ITSELF IS UNDER THREAT. FOR OVER 50 YEARS, GOVERNMENTS, AND THE SYSTEMS THEY HAVE BUILT, HAVE KNOWINGLY FUELED THE CLIMIATE CRISIS, DESPITE CLEAR SCIENTIFIC WARNINGS TO TRANSITION AWAY FROM FOSSIL FUELS AND WITH MAJORITY PUBLIC SUPPORT FOR CLIMATE ACTION. WE KNOW THE SCIENTIFIC PRESCRIPTION FOR A SAFE CLIMATE: RETURN ATMOSPHERIC CARBON DIOXIDE CONCENTRATIONS TO BELOW 350 PARTS PER MILLION BY 2100. ESTABLISHING THE CONSTITUTIONAL STANDARD TO A SAFE AND STABLE CLIMATE FOR CHILDREN AND FUTURE GENERATIONS SETS THE BAR FOR GOVERNMENT CONDUCT. WE SEEK LEGALLY BINDING JUDICIAL DECLARATIONS THAT END NEW FOSSIL INFRASTRUCTURE AND EXTRACTION, PHASE OUT FOSSIL FUELS NO LATER THAN 2050, AND RESTORE THE EARTH'S ENERGY BALANCE. 2023: A WATERSHED YEAR. IN 2023, OUR CHILDREN'S TRUST HAD A WATERSHED YEAR: WE WON THE FIRST EVER CONSTITUTIONAL CLIMATE CASE TO GO TO TRIAL IN THE UNITED STATES, HELD V. STATE OF MONTANA. THE WORLD WATCHED AS 12 OF THE 16 YOUTH PLAINTIFFS TESTIFIED HOW THE CLIMATE CRISIS HARMED THEIR HEALTH, LIVELIHOODS, ANCESTRAL AND FAMILY TRADITIONS, AIR, LAND, AND RIVERS ALONGSIDE WORLD RENOWNED EXPERTS IN MEDICINE, CLIMATE SCIENCE, AND ENERGY SYSTEMS. WE BEGAN PREPARATIONS FOR OUR SECOND CONSTITUTIONAL CLIMATE TRIAL, NAVAHINE V. HAWAI'I DEPARTMENT OF TRANSPORTATION, ON BEHALF OF 13 YOUTH PLANTIFFS, SEEKING TO OBTAIN A FIRST-OF-ITS-KIND JUDICIAL DECREE MANDATING GREENHOUSE GAS EMISSION REDUCTIONS FROM THE TRANSPORTATION ENERGY SECTOR. WE FILED A TRANSFORMATIVE FEDERAL CASE AGAINST THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY SEEKING TO HALT THEIR DISCRIMINATORY DEVALUATION OF CHILDREN'S LIVES THROUGH THEIR DISCOUNTING POLICIES AND PRACTICES, AND SIMULTANEOUSLY ASKING THE FEDERAL COURTS TO PROPERLY CONSIDER CHILDREN'S EQUAL PROTECTION OF THE LAW: CHILDREN AS CHILDREN, NOT AS MINI-ADULTS. WE POWERED YOUTH PARTICIPATION IN DEMOCRACTIC PROCESSES INCLUDING THE ADVANCEMENT OF A NATIONAL CLIMATE RESOLUTION: 97 MEMBERS OF CONGRESS AND 151 NGOS ENDORSED A CONGRESSIONAL RESOLUTION RECOGNIZING CHILDREN'S FUNDAMENTAL CLIMATE RIGHTS AND CLIMATE RECOVERING PLANNING. IN 2023, 186 VOLUNTEERS PROVIDED 1,465+ HOURS OF SERVICE VALUED AT 3,474,284 OF IN-KIND LEGAL AND EXPERT SERVICES TO EXPAND THE IMPACT OF STRATEGIC CLIMATE LITIGATION. U.S.STRATEGY. OUR CHILDREN'S TRUST REPRESENTED YOUTH CLIENTS IN CONSTITUTIONAL CLIMATE LITIGATION IN THE UNITED STATES. THESE CASES ARE REPRESENTATIVE OF OF OUR LEGAL STRATEGY TO MOVE THE UNITED STATES TOWARD THE ULTIMATE GOAL OF RECOGNIZING FUNDAMENTAL AND EQUAL CONSTITUTIONAL RIGHTS FOR CHILDREN TO A SAFE AND LIVABLE FUTURE THROUGH A LIFE-SUSTAINING CLIMATE SYSTEM. OUR CASES ADVANCE SCIENCE-BASED, ENDURING RIGHTS ON BEHALF OF CHILDREN, THE POPULATION MOST VULNERABLE TO THE LONG-TERM IMPACTS OF CLIMATE CHANGE. WE WORK IN STATE AND FEDERAL COURTS SIMULTANEOUSLY, ADVANCING CASES IN JURISDICTIONS WITH THE WORST CLIMATE IMPACTS, THE DEEPEST INVESTMENTS IN CLIMATE POLLUTING INFRASTRUCTURE, AND WITH LAWS THAT PROVIDE FOR THE PROTECTION OF NATURAL RESOURCES AND CONSTITUTIONAL RIGHTS. OUR CHILDREN'S TRUST TAKES PRIDE STANDING WITH CHILDREN ON THE CUTTING EDGE OF THE LAW AS WE DEMAND THAT THE JUDICIARY BREATHE LIFE INTO OUR LEGAL SYSTEM AND OUR DEMOCRACY. WE BELIEVE IN OUR CHILDREN'S FUTURE. 1. BELOW IS A LIST OF ALL ACTIVE LITIGATION AND LEGAL ACTIONS IN THE UNITED STATES: GENESIS B.V.U.S. ENVIRONMENTAL PROTECTION AGENCY, CENTRAL DISTRICT OF CALIFORNIA, CASE NO. 2:23-CV-10345 WE REPRESENT 18 CHILDREN LIVING IN CALIFORNIA IN THIS LAWSUIT THAT SEEKS A COURT DECLARATION THAT THE YOUTH'S CONSTITUTIONAL RIGHTS TO LIFE AND EQUAL PROTECTION H
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IRS990/Form990PartVIISectionAGrp/PersonNm4ELIZABETH DICKINSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt1MANAGING ATT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DEPUTY DIREC
IRS990/Form990PartVIISectionAGrp/TitleTxt3SENIOR LITI
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHIEF DEVELO
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHIEF COMMUN
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESS DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt7INTERIM FINA
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHIEF FINANC
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER/SE
IRS990/Form990PartVIISectionAGrp/TitleTxt11PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
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IRS990/FormationYr02010
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0OUR CHILDREN'S TRUST (OCT) 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.
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt027525
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0165745
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IRS990/OtherExpensesGrp/Desc0CASE SUPPORT EXPENSES
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IRS990/OtherExpensesGrp/Desc2LICENSES, FEES, SUBSCRPT
IRS990/OtherExpensesGrp/Desc3STAFF SUPPORT/DEVELOPMENT
IRS990/OtherExpensesGrp/FundraisingAmt020236
IRS990/OtherExpensesGrp/FundraisingAmt119877
IRS990/OtherExpensesGrp/FundraisingAmt21804
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt031319
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16758
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt27215
IRS990/OtherExpensesGrp/ProgramServicesAmt0225140
IRS990/OtherExpensesGrp/ProgramServicesAmt1125678
IRS990/OtherExpensesGrp/ProgramServicesAmt2111796
IRS990/OtherExpensesGrp/ProgramServicesAmt339373
IRS990/OtherExpensesGrp/TotalAmt0225140
IRS990/OtherExpensesGrp/TotalAmt1177233
IRS990/OtherExpensesGrp/TotalAmt2138431
IRS990/OtherExpensesGrp/TotalAmt348392
IRS990/OtherLiabilitiesGrp/BOYAmt064133
IRS990/OtherLiabilitiesGrp/EOYAmt0416065
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0330899
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0256534
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01993997
IRS990/OtherSalariesAndWagesGrp/TotalAmt02581430
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt027194
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt030401
IRS990/PayrollTaxesGrp/ProgramServicesAmt0190983
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IRS990/PensionPlanContributionsGrp/FundraisingAmt03783
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010739
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt053639
IRS990/PensionPlanContributionsGrp/TotalAmt068161
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01485950
IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0JULIA A OLSON
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IRS990/ProgramServiceRevenueGrp/Desc0SPEAKER/PRIZE INCOME
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IRS990/ProgramServiceRevenueGrp/Desc2MERCHANDISE SALES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12338
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21326
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12338
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21326
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IRS990/PYOtherExpensesAmt0907301
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-313216
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03181674
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03173465
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04064379
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt017436544
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0132577
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt075089
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015522
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt053201
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt037930
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt068132
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IRS990ScheduleA/PublicSupportPY170Pct00.77640
IRS990ScheduleA/PublicSupportTotal170Amt012977726
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03181674
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03173465
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04064379
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt017436544
IRS990ScheduleA/TotalSupportAmt017750863
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt069339
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt069335
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0325524
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0413881
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0333520
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0277357
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0277339
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IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt055790
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt049030
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt0189780
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt227557
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1VACATION PAYABLE

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.78$3.28$0.79$1.10$0.31
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.40$0.81$3.59$3.89$5.43$1.54
2023Detailed filing. Detailed filing data is available for this year.$5.61$0.49$5.12$4.96$5.28$0.31
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.50$0.06$5.43$2.30$3.67$1.37
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.93$0.01$6.92$3.20$2.55$0.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.33$0.05$6.28$3.23$2.55$0.69
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.62$0.02$5.60$4.12$2.62$1.51
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.01$4.08$4.10$2.31$1.79
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.04$2.29$2.51$1.39$1.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.00$1.17$1.56$0.56$0.99
2015Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.36$0.31$0.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$0.23$0.14$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.05$0.01$0.04$0.14$0.18$0.04
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.00$0.08$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.01$0.25$0.87