Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
990 • Fiscal year 2023 • EIN 27-3094382
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
Liabilities / Revenue
37th percentile
Higher debt load relative to revenue than 37% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 4.3% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $7,149 | $7,149 | $14,298 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Julia a Olson | Executive Di | FT | $197,948 | $16,726 | $214,674 |
| Julia a Olson | Executive Director | - | $197,948 | $16,726 | $214,674 |
| Mathew Dos Santos | Managing Att | FT | $166,959 | $16,311 | $183,270 |
| Mathew Dos Santos | Managing Attorney | - | $166,959 | $16,311 | $183,270 |
| Kelly Matheson | Deputy Direc | FT | $168,703 | $8,850 | $177,553 |
| Kelly Matheson | Deputy Director | - | $168,703 | $8,850 | $177,553 |
| Andrea Rodgers | Senior Liti | FT | $157,000 | $16,311 | $173,311 |
| Andrea Rodgers | Senior Litigation | - | $157,000 | $16,311 | $173,311 |
| Elizabeth Dickinson | Chief Develo | FT | $147,964 | $9,382 | $157,346 |
| Elizabeth Dickinson | Chief Development | - | $147,964 | $13,693 | $157,346 |
| Erin Barnhart | Chief Commun | FT | $136,404 | $14,772 | $151,176 |
| Erin Barnhart | Chief Communications | - | $136,404 | $10,461 | $151,176 |
| John Mackin | Press Direct | FT | $110,208 | $13,911 | $124,119 |
| Georgia West | Interim Fina | FT | $54,178 | $4,359 | $58,537 |
| Jennifer Salvatore | Chief Financ | - | $47,204 | $2,615 | $49,819 |
| Name | Title |
|---|---|
| Patrick Mcginley | President |
| Chris Winter | Board Member |
| Jim Miller | Board Member |
| Lisa Patel | Board Member |
| Megan Acevedo | Board Member |
| Diane Hazen | Past Preside |
| Megan Gleason | Treasurer/se |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Liabilities | $208,779 |
| Vacation Payable | $179,729 |
| Credit Cards | $27,557 |
“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.”
“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.”
“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.”
“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.”
“Michigan, nevada, new york, ohio, oklahoma, oregon, rhode island, south carolina, utah, virginia, washington, west virginia”
“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.”
“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.”
“Pro bono attorneys, administrative and community, education and engagement”
“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”
“Changed accounting method from cash to accrual”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ActivityOrMissionDesc | 0 | 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. |
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| IRS990/Desc | 0 | 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 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | CHRIS WINTER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 197948 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 166959 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 168703 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 157000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 147964 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 136404 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 110208 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 54178 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 47204 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MANAGING ATT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DEPUTY DIREC |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SENIOR LITI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHIEF DEVELO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CHIEF COMMUN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PRESS DIRECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | INTERIM FINA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | CHIEF FINANC |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TREASURER/SE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2010 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 4964407 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 700 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 5241 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 16644 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 22585 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 10720 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 10844 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 21564 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 132577 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 132577 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 32 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 7149 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 8579 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 7149 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 14298 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | true |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5432599 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5122066 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 2683 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5432599 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5122066 |
| IRS990/NoncashContributionsAmt | 0 | 20450 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 58792 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 58792 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 14435 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 11704 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 29288 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 55427 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3500 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 35650 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 27525 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 34107 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 165745 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 227377 |
| IRS990/OtherExpensesGrp/Desc | 0 | CASE SUPPORT EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | CASH TO ACCRUAL BOY |
| IRS990/OtherExpensesGrp/Desc | 2 | LICENSES, FEES, SUBSCRPT |
| IRS990/OtherExpensesGrp/Desc | 3 | STAFF SUPPORT/DEVELOPMENT |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 20236 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 19877 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 1804 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 31319 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 6758 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 7215 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 225140 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 125678 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 111796 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 39373 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 225140 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 177233 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 138431 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 48392 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 64133 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 416065 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 330899 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 256534 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1993997 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2581430 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 27194 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 30401 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 190983 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 248578 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 3783 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 10739 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 53639 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 68161 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 1485950 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 62606 |
| IRS990/PrincipalOfficerNm | 0 | JULIA A OLSON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SPEAKER/PRIZE INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MISCELLANEOUS INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MERCHANDISE SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 11400 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2338 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1326 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 11400 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2338 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 1326 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 2200260 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 75498 |
| IRS990/PYOtherExpensesAmt | 0 | 907301 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 21719 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1372923 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2763099 |
| IRS990/PYTotalExpensesAmt | 0 | 3670400 |
| IRS990/PYTotalRevenueAmt | 0 | 2297477 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -313216 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 15064 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3798987 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3322041 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 4816766 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2200260 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3181674 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3173465 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4064379 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 17436544 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 132577 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 75089 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 15522 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 53201 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 37930 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 314319 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 68132 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.73110 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.77640 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 12977726 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 4458818 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 4816766 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2200260 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3181674 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3173465 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4064379 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 17436544 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 17750863 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt | 0 | 103470 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt | 0 | 83380 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt | 0 | 69339 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt | 0 | 69335 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt | 0 | 325524 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt | 0 | 413881 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt | 0 | 333520 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt | 0 | 277357 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt | 0 | 277339 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt | 0 | 1302097 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt | 0 | 44960 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt | 0 | 40000 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt | 0 | 55790 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt | 0 | 49030 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt | 0 | 189780 |
| IRS990ScheduleC/GrassrootsCeilingAmt | 0 | 488286 |
| IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt | 0 | 103470 |
| IRS990ScheduleC/LobbyingCeilingAmt | 0 | 1953146 |
| IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt | 0 | 413881 |
| IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 5232663 |
| IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt | 0 | 44960 |
| IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 5277623 |
| IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt | 0 | 44960 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 7149 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 7149 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 14298 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 208779 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 179729 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 27557 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | VACATION PAYABLE |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.