Civic Intelligence

Climate Defense Project

990 • Fiscal year 2019 • EIN 81-3513347

Sep 01, 2018 to Aug 31, 2019 • Filed on May 01, 2020

2150 Allston Way Suite 320Berkeley, CA 94704

(510) 883-3118

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

26th percentile

-8.3%

Higher net margin than 26% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$55,313

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 33.6% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

30th percentile

-8.5%

Faster asset growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

12th percentile

-42%

Faster revenue growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$147,572

Down $13,743 (-8.5%) from 2018

Net Assets

Down

$147,572

Down $13,743 (-8.5%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$164,559

Down $117,216 (-42%) from 2018

Expenses

Up

$178,156

Up $33,336 (+23%) from 2018

Net Income

Down

-$13,597

Down $150,552 (-110%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2018: $161,315Liabilities 2018: $0Net Assets 2018: $161,3152018Assets 2019: $147,572Liabilities 2019: $0Net Assets 2019: $147,5722019Assets 2020: $100,774Liabilities 2020: $0Net Assets 2020: $100,7742020Assets 2021: $89,010Liabilities 2021: $0Net Assets 2021: $89,0102021Assets 2022: $204,236Liabilities 2022: $0Net Assets 2022: $204,2362022Assets 2023: $271,928Liabilities 2023: $220Net Assets 2023: $271,7082023Assets 2024: $594,035Liabilities 2024: -$31Net Assets 2024: $594,0662024

Highlighted filing

2019

Assets$147,572
Liabilities$0
Net Assets$147,572

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2018: $281,775Expenses 2018: $144,820Net Income 2018: $136,9552018Revenue 2019: $164,559Expenses 2019: $178,156Net Income 2019: -$13,5972019Revenue 2020: $113,863Expenses 2020: $160,662Net Income 2020: -$46,7992020Revenue 2021: $119,391Expenses 2021: $131,155Net Income 2021: -$11,7642021Revenue 2022: $320,750Expenses 2022: $205,524Net Income 2022: $115,2262022Revenue 2023: $273,710Expenses 2023: $206,238Net Income 2023: $67,4722023Revenue 2024: $716,094Expenses 2024: $393,736Net Income 2024: $322,3582024

Highlighted filing

2019

Revenue$164,559
Expenses$178,156
Net Income-$13,597
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
May 1, 2020
Return Version
2018v3.0
Gross Receipts
$164,559
Mission and Program Overview

Mission

Climate Defense Project is a nonprofit Public Benefit Corporation and is not organized for the private gain of any person. It is organized under the Nonprofit Public Benefit Corporation Law for public purposes. The Specific purpose of this corporation is to further climate justice through creative advocacy.

Climate Defense Project provides legal and intellectual support to the climate movement through legal representation, public education, and rights training. Its main activities are supporting criminal cases involving climate protesters, research, and publication of educational materials.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$161,169$147,572▼ $13,597
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Total Assets$161,169$147,572▼ $13,597
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$161,169$142,279▼ $18,890
Temporarily Rstr Net Assets$0$5,293▲ $5,293
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$161,169$147,572▼ $13,597
Total Liabilities and Net Assets / Fund Balance$161,169$147,572▼ $13,597
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alice CherryTreasurer, Staff AttorneyFT$55,313$55,313
Kelsey SkaggsExecutive Director, Staff AttorneyFT$55,313$55,313
Joseph HamiltonSecretary, Staff AttorneyPT$11,875$11,875

Board Members and Trustees

NameTitle
Daya RameshBoard member
Maria MarcumBoard member
Ryan LoneyBoard member
Wayne HsiungBoard member
Revenue and Support

Revenue Composition

Contributions and Grants
$164,559
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$164,559
Change in Net Assets
$-13,597
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$132,732
Other Expenses$45,424
Total Fundraising Expense$14,808
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$98,000$12,250$12,250$122,500
Fees for Services Other$13,101$3,136$407$16,644
Travel$12,543$1,047$0$13,590
Payroll Taxes$8,186$1,023$1,023$10,232
Occupancy$8,092$1,011$1,011$10,114
Information Technology$0$2,357$0$2,357
Fees for Services Accounting$0$1,678$0$1,678
Office Expenses$16$255$117$388
Advertising$0$77$0$77
Other Expenses$0$75$0$75
Total Functional Expenses$139,938$23,410$14,808$178,156
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

A draft of the organization's Form 990 was distributed to all members of the board and all members reviewed the draft for accuracy and consistency. Secretary Joseph Hamilton and Treasurer Alice Cherry responded to queries from board members on specific items. After all members had the opportunity to ask questions and submit corrections, a final Form 990 was distributed to all members of the board for a vote. The board unanimously approved the Form 990 for submission.

Form 990, Part VI, Section B, Line 12C

The organization monitored and enforced compliance with its written conflict of interest policy by requesting regular updates from board members during calls and via email discussion regarding professional and personal activities that might constitute conflicts of interest and by encouraging members to report any conflicts. No conflicts were discovered.

Form 990, Part VI, Section C, Line 19

As with its Form 1023, the organization makes available its governing documents, conflict of interest policy, and financial statements available upon request via email to members of the public.

Filing and Contact Details

Filer

Filer Name
Climate Defense Project
EIN
81-3513347
Phone
5108833118
Address
2150 Allston Way Suite 320, Berkeley, CA 94704

Signing Officer

Name
Alice M Cherry
Title
Treasurer
Phone
8478599572
Signed
2020-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelsey Skaggs
Formed
2016
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
4
Employees
3
Volunteers
5

Preparer

Firm
Jeffrey Davidson
Address
4218 Skeffington Court, Southport, NC 28461
Preparer
Jeffrey Davidson
Phone
4152300244
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

These fees were paid to court support and communications professionals for work around organization legal efforts.

Form 990, Part X, Line 1

Error identified in preparation of this year's tax return. Balance for PayPal was overstated by $146. It has been corrected here.

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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/ProgSrvcAccomActy2Grp/Desc0In order to promote public awareness of the law surrounding climate change, advocate for legal and policy reform on climate change, and assist attorneys and activists in gaining knowledge about climate change and avenues for reform. Climate Defense Project produced or updated four publications available to the public for free on its website (including legal reference guides and visual guides to the climate necessity defense); published blog posts; had staff quoted or featured in approximately 20 articles; and had staff publish articles and law reviews. Staff attorneys traveled to and presented at law schools, a public interest law conference, and a continuing legal education seminar, and spent approximately half of their time fielding informational requests from attorneys and activists, promoting legal reform developments on social media and the organization website, promoting new legal ideas through the production of amicus briefs, and networking with climate scientists and attorneys. Forty percent of staff attorneys' time was devoted to this service, for an expense of $49,000. Payroll taxes for this salary totaled $4,093. Travel costs to and from conferences totaled $797. Occupancy totaled $4,046. Fees for services totaled $12,661 and were paid to court support and communications professionals for work around organization legal efforts. Office expenses totaled $16. No revenue was derived from activity.
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0613567
IRS990ScheduleA/TotalSupportAmt0613598
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
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft of the organization's Form 990 was distributed to all members of the board and all members reviewed the draft for accuracy and consistency. Secretary Joseph Hamilton and Treasurer Alice Cherry responded to queries from board members on specific items. After all members had the opportunity to ask questions and submit corrections, a final Form 990 was distributed to all members of the board for a vote. The board unanimously approved the Form 990 for submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization monitored and enforced compliance with its written conflict of interest policy by requesting regular updates from board members during calls and via email discussion regarding professional and personal activities that might constitute conflicts of interest and by encouraging members to report any conflicts. No conflicts were discovered.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2As with its Form 1023, the organization makes available its governing documents, conflict of interest policy, and financial statements available upon request via email to members of the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3These fees were paid to court support and communications professionals for work around organization legal efforts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Error identified in preparation of this year's tax return. Balance for PayPal was overstated by $146. It has been corrected here.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part X, Line 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05293
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0161169
IRS990/TotalAssetsEOYAmt0147572
IRS990/TotalAssetsGrp/BOYAmt0161169
IRS990/TotalAssetsGrp/EOYAmt0147572
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0164559
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014808
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023410
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0139938
IRS990/TotalFunctionalExpensesGrp/TotalAmt0178156
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0161169
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0147572
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0139938
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0122501
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0164559
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0161169
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0147572
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01047
IRS990/TravelGrp/ProgramServicesAmt012543
IRS990/TravelGrp/TotalAmt013590
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0161169
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0142279
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02150 Allston Way Suite 320
IRS990/USAddress/CityNm0Berkeley
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094704
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.climatedefenseproject.org
IRS990/WhistleblowerPolicyInd01
ReasonableCauseExplanation/ExplanationTxt0We made a timely filing of Form 8868 and are within our extended deadline.
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Alice M Cherry
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08478599572
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLIMATE DEFENSE PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0CLIM
ReturnHeader/Filer/EIN0813513347
ReturnHeader/Filer/PhoneNum05108833118
ReturnHeader/Filer/USAddress/AddressLine1Txt02150 Allston Way Suite 320
ReturnHeader/Filer/USAddress/CityNm0Berkeley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094704
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.239.198.91
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jeffrey Davidson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04218 Skeffington Court
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Southport
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028461
ReturnHeader/PreparerPersonGrp/PhoneNum04152300244
ReturnHeader/PreparerPersonGrp/PreparationDt02020-04-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey Davidson
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-06-18T09:23:50-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-09-01
ReturnHeader/TaxPeriodEndDt02019-08-31
ReturnHeader/TaxYr02018

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