Civic Intelligence

Earth Innovation Institute

EIN 27-3444564 • 501(c)3 • Berkeley, CA

Profile

Earth innovation institute works to advance climate-friendly rural development through innovative approaches to sustainable farming, forestry and fisheries in tropical regions around the world.

2991 SACRAMENTO STREET Suite 509Berkeley, CA 94702

www.earthinnovation.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.12x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.11x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

51st percentile

4.8%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

92nd percentile

65%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

22nd percentile

-9.1%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$2,711,295

Up $151,826 (+5.9%) from 2023

Liabilities

Up

$319,688

Up $47,118 (+17%) from 2023

Net Assets

Up

$2,391,607

Up $104,708 (+4.6%) from 2023

Revenue

Down

$2,979,087

Down $1,955,129 (-40%) from 2023

Expenses

Down

$2,836,350

Down $9,949 (-0.3%) from 2023

Net Income

Down

$142,737

Down $1,945,180 (-93%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $5,962,584Liabilities 2012: $1,333,751Net Assets 2012: $4,628,8332012Assets 2014: $4,503,931Liabilities 2014: $933,656Net Assets 2014: $3,570,2752014Assets 2015: $3,868,063Liabilities 2015: $711,143Net Assets 2015: $3,156,9202015Assets 2016: $6,010,030Liabilities 2016: $317,744Net Assets 2016: $5,692,2862016Assets 2017: $5,536,504Liabilities 2017: $515,544Net Assets 2017: $5,020,9602017Assets 2018: $6,697,331Liabilities 2018: $357,756Net Assets 2018: $6,339,5752018Assets 2019: $3,642,866Liabilities 2019: $521,542Net Assets 2019: $3,121,3242019Assets 2020: $1,519,438Liabilities 2020: $843,203Net Assets 2020: $676,2352020Assets 2021: $955,851Liabilities 2021: $253,070Net Assets 2021: $702,7812021Assets 2022: $997,894Liabilities 2022: $798,912Net Assets 2022: $198,9822022Assets 2023: $2,559,469Liabilities 2023: $272,570Net Assets 2023: $2,286,8992023Assets 2024: $2,711,295Liabilities 2024: $319,688Net Assets 2024: $2,391,6072024

Highlighted filing

2024

Assets$2,711,295
Liabilities$319,688
Net Assets$2,391,607

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2012: $3,852,4932012Revenue 2014: $6,172,175Expenses 2014: $4,869,709Net Income 2014: $1,302,4662014Revenue 2015: $4,963,238Expenses 2015: $5,376,593Net Income 2015: -$413,3552015Revenue 2016: $8,791,985Expenses 2016: $4,588,485Net Income 2016: $4,203,5002016Revenue 2017: $4,301,331Expenses 2017: $4,972,657Net Income 2017: -$671,3262017Revenue 2018: $6,289,343Expenses 2018: $4,970,728Net Income 2018: $1,318,6152018Revenue 2019: $2,930,174Expenses 2019: $6,148,425Net Income 2019: -$3,218,2512019Revenue 2020: $2,843,157Expenses 2020: $5,288,246Net Income 2020: -$2,445,0892020Revenue 2021: $2,168,857Expenses 2021: $2,142,311Net Income 2021: $26,5462021Revenue 2022: $3,604,122Expenses 2022: $4,107,921Net Income 2022: -$503,7992022Revenue 2023: $4,934,216Expenses 2023: $2,846,299Net Income 2023: $2,087,9172023Revenue 2024: $2,979,087Expenses 2024: $2,836,350Net Income 2024: $142,7372024

Highlighted filing

2024

Revenue$2,979,087
Expenses$2,836,350
Net Income$142,737

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$2,979,087
Mission and Program Overview

Mission

NONE

Earth innovation institute works to advance climate-friendly rural devlopement through innovative approaches to sustainable farming, forestry and fisheries in tropical regions around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$97,894$1,227,273▲ $1,129,379
Savings and Temporary Cash Investments$1,232,895$1,201,473▼ $31,422
Pledges and Grants Receivable$1,113,218$124,648▼ $988,570
Accounts Receivable$10,256$113,069▲ $102,813
Prepaid Expenses and Deferred Charges$9,468$44,832▲ $35,364
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$2,559,469$2,711,295▲ $151,826
Other Assets Total$95,738$0▼ $95,738
Liabilities
Accounts Payable and Accrued Expenses$272,570$319,688▲ $47,118
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$272,570$319,688▲ $47,118
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,666,001$2,847,439▲ $181,438
Net Assets Without Donor Restrictions$-379,102$-455,832▼ $76,730
Total Net Assets Fund Balance$2,286,899$2,391,607▲ $104,708
Total Liabilities and Net Assets / Fund Balance$2,559,469$2,711,295▲ $151,826
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel Nepstad PhDExecutive Director & Pres. EIIFT$206,521$17,071$223,592
Kelly DoughertyDirector of FinanceFT$185,363$15,160$200,523
David McGrath part timeDeputy DirectorPT$7,695-$7,695

Board Members and Trustees

NameTitle
Kate JacksonPresident
Jean P OmettoBoard Member
Richard Gledhillboard member
Susan McGrathsecretary
Eric Hoffmantreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,397,382
Program Service Revenue
$517,848
Investment Income
$63,857
Other Revenue
$0
All Other Contributions
$2,397,382
Change in Net Assets
$142,737

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,979,087
Total Revenue per Audited Statements
$2,979,087
Total Revenue per Form 990
$2,979,087
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,797,285
Salaries, Compensation, and Employee Benefits$911,401
Grants and Similar Amounts Paid$127,664
Total Fundraising Expense$57,843
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,395,127$11,166$1,862$1,408,155
Current Officers, Directors, Trustees, and Key Employees$280,676$129,543$21,591$431,810
Other Salaries and Wages$214,147$98,836$16,472$329,455
Travel$124,924$57,657$9,609$192,190
Foreign Grants$127,664--$127,664
Fees for Services Accounting-$91,429-$91,429
Other Employee Benefits$58,773$27,126$4,521$90,420
Payroll Taxes$38,815$17,915$2,986$59,716
Office Expenses$10,426$4,812$802$16,040
Insurance$15,622--$15,622
Occupancy-$8,315-$8,315
Other Expenses-$1,317-$1,317
All Other Expenses-$450-$450
Total Functional Expenses$2,266,174$512,333$57,843$2,836,350

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,836,350
Total Expenses per Audited Statements$2,836,350
Total Expenses per Form 990$2,836,350
International Activity

International Summary

Offices
0
Employees
11
Spending
$127,664

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AmericaGrantmakingsSupport and implement010$117,664
South AsiaGrantmakingSupport two "Proof of01$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Daniel NepstadEmployee/ Spouse of Senior ScientistEmployee WagesNo$223,592
Claudia SticklerEmployee/Spouse of Executive DirectorEmployee WagesNo$99,322
David McGrathEmployee/Brother of Board DirectorEmployee WagesNo$7,695
Susan McGrathBoard Director/Sister of EmployeenoneNo$0

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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, PART VI, SECTION A, LINE 2:

Board director and executive director, daniel nepstad, is not independent as he is compensated as an employee of the organization. Susan mcgrath, director, is the sibling of current deputy director david mcgrath and is also not independent. There are no other board members who are not independent as of 12/31/24.

FORM 990, PART VI, SECTION B, LINE 11B:

The form 990 was prepared by the outside accountants,and reviewed by the executive director. A copy of the final form 990 was provided to the board prior to filing with the irs.

FORM 990, PART VI, SECTION B, LINE 12C:

Compliance with the conflict of interest policy is monitored by the executive director. It is the duty of all earth innovation institute's employees, directors and officers to familiarize themselves with the conflict of interest policy and to disclose all conflicts and potential conflicts to the board of directors. A copy of the conflict of interest policy is furnished annually to all incumbent and incoming directors and officers of the corporation. In order to ensure that no conflict of interest regarding business transactions will have influence over the corporation, no director or officer may be present for a vote by the board on any decision that would directly or indirectly benefit such director or officer.

FORM 990, PART VI, SECTION B, LINE 15:

When earth innovation institute makes changes to compensation of the organization's executive management or key employees, eii engages an independent compensation consulting company to conduct an independent review for earth innovation institutes executive director and members of senior management. The compensation consultant provides information to the board of directors using comparable data from peer group irs 990 forms and published information from nonprofit compensation surveys. The board reviews, discusses and deliberates on the information and opinion provided by the consultant and resolved to approve the compensation of the executive director and members of senior management during a board meeting. This includes increases in salaries, wages and benefits as reviewed and approved by the board.

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Earth Innovation Institute
EIN
27-3444564
In Care Of
% DANIEL NEPSTAD
Phone
4156366271
Address
2991 SACRAMENTO STREET Suite 509, BERKELEY, CA 94702

Signing Officer

Name
DANIEL NEPSTAD PhD
Title
Executive Director & Pres
Phone
4156366271
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
DANIEL NEPSTAD PhD
Formed
2010
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
9
Volunteers
5

Preparer

Firm
Withumsmithbrown Pc
Address
1835 MARKET STREET SUITE 1710, PHILADELPHIA, PA 19103-2945
Preparer
Richard Ruvelson
Phone
2155462140
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1:

Earth innovation institute works to advance climate-friendly rural devlopement through innovative approaches to sustainable farming, forestry and fisheries in tropical regions around the world.

FORM 990, PART III, LINE 4D, OTHER PROGRAMS:

In all other regional programs, eii uses a similar approach to support the transitions of entire jurisdictions to a pathway of sustainable, low-emission rural development. This approach includes the establishment of jurisdiction-wide goals that are understood and supported by key sectors, a system for monitoring and reporting on progress towards those goals, and incentive systems for driving progress towards these goals. Eii works with jurisdictions on the implementation plan to manage these transitions and provides technical assistance to translate carbon emissions reductions into credits that can be sold. Eii does not engage in the commercialization of these credits.

Form 990 Part IX Line 11G

Description:contract service fees total fees:1370936

Form 990 Part IX Line 11G

Description:other professional fees total fees:37219

Financial Statement Notes

FORM 990, SCHEDULE D, PART X, LINE 2:

The Institute is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Institute's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the Institute qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(1). GAAP requires entities to evaluate, measure, recognize and disclose any uncertain income tax positions taken on their tax returns. GAAP prescribes a minimum threshold that a tax position is required to meet in order to be recognized in the financial statements. The Institute believes that it had no uncertain tax positions as defined in GAAP.

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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/Form990PartVIISectionAGrp/TitleTxt0Executive Dir. & Pres. EII
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director of Finance
IRS990/Form990PartVIISectionAGrp/TitleTxt2Deputy Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6board member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0EARTH INNOVATION INSTITUTE WORKS TO ADVANCE CLIMATE-FRIENDLY RURAL DEVLOPEMENT THROUGH INNOVATIVE APPROACHES TO SUSTAINABLE FARMING, FORESTRY AND FISHERIES IN TROPICAL REGIONS AROUND THE WORLD.
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt027126
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt058773
IRS990/OtherEmployeeBenefitsGrp/TotalAmt090420
IRS990/OtherExpensesGrp/Desc0FILLING FEES & OTHER TAXES
IRS990/OtherExpensesGrp/Desc1LOSS ON FOREIGN CURRENCY TRANS
IRS990/OtherExpensesGrp/Desc2BANK SERVICE FEES
IRS990/OtherExpensesGrp/Desc3BUSINESS EXPENSE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt119794
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt216687
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31317
IRS990/OtherExpensesGrp/TotalAmt027286
IRS990/OtherExpensesGrp/TotalAmt119794
IRS990/OtherExpensesGrp/TotalAmt216687
IRS990/OtherExpensesGrp/TotalAmt31317
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0214147
IRS990/OtherSalariesAndWagesGrp/TotalAmt0329455
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017915
IRS990/PayrollTaxesGrp/ProgramServicesAmt038815
IRS990/PayrollTaxesGrp/TotalAmt059716
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01113218
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0124648
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09468
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt044832
IRS990/PrincipalOfficerNm0DANIEL NEPSTAD PhD
IRS990/PriorPeriodAdjustmentsAmt0-38029
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACT REVENUE
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0517848
IRS990/ProgSrvcAccomActy2Grp/Desc0EII'S WORK IN PERU IS FOCUSED ON THE REGIONAL GOVERNMENTS OF LORETO, SAN MARTIN, AND UCAYALI, ALTHOUGH EII ALSO PROVIDES SUPPORT TO THE GOVERNMENTS OF OTHER AMAZON JURISDICTIONS INCLUDING AMAZONAS, HUNUCO, PIURA AND MADRE DE DIOS. THIS WORK HAS SUPPORTED EACH REGIONAL GOVERNMENT TO DEVELOP THEIR LOW-EMISSION RURAL DEVELOPMENT STRATEGIES IN COLOMBIA, EII'S WORK IS FOCUSED ON THE DEPARTMENTS OF CAQUET ANDAND HAS ALSO CONTRIBUTED TO THE CREATION AND WORK OF THE "PUBLIC-PRIVATE COALITION FOR LOW-EMISSION RURAL DEVELOPMENT OF THE PERUVIAN AMAZON."
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0500950
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0347250
IRS990/ProgSrvcAccomActy3Grp/Desc0IN COLOMBIA, EII'S WORK IS FOCUSED ON THE DEPARTMENTS OF CAQUET AND META, SUPPORTING BOTH JURISDICTIONS TO DEVELOP LOW-EMISSION DEVELOPMENT STRATEGIES AND IMPLEMENTING PILOT INITIATIVES IN SMALLHOLDER COMMUNITIES. IN ALL OTHER REGIONAL PROGRAMS, EII USES A SIMILAR APPROACH TO SUPPORT THE TRANSITIONS OF ENTIRE JURISDICTIONS TO A PATHWAY OF SUSTAINABLE, LOW-EMISSION RURAL DEVELOPMENT. THIS APPROACH INCLUDES THE ESTABLISHMENT OF JURISDICTION-WIDE GOALS THAT ARE UNDERSTOOD AND SUPPORTED BY KEY SECTORS, A SYSTEM FOR MONITORING AND REPORTING ON PROGRESS TOWARDS THOSE GOALS, AND INCENTIVE SYSTEMS FOR DRIVING PROGRESS TOWARDS THESE GOALS. EII WORKS WITH JURISDICTIONS ON THE IMPLEMENTATION PLAN TO MANAGE THESE TRANSITIONS AND PROVIDES TECHNICAL ASSISTANCE TO TRANSLATE CARBON EMISSIONS REDUCTIONS INTO CREDITS THAT CAN BE SOLD. EII DOES NOT ENGAGE IN THE COMMERCIALIZATION OF THESE CREDITS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0205338
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
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IRS990/PYInvestmentIncomeAmt02
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IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02221226
IRS990/PYRevenuesLessExpensesAmt02087917
IRS990/PYSalariesCompEmpBnftPaidAmt01016031
IRS990/PYTotalExpensesAmt02846299
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04934216
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010160146
IRS990ScheduleA/TotalSupportAmt010227028
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Institute is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Institute's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the Institute qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(1). GAAP requires entities to evaluate, measure, recognize and disclose any uncertain income tax positions taken on their tax returns. GAAP prescribes a minimum threshold that a tax position is required to meet in order to be recognized in the financial statements. The Institute believes that it had no uncertain tax positions as defined in GAAP.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE D, PART X, LINE 2:
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt010
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt11
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00

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