Civic Intelligence

Acoel Foundation

990 • Fiscal year 2023 • EIN 82-3980782

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 03, 2024

Organization Profile
1730 M Street NW Suite 700Washington, DC 20036

(202) 939-3830

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

89th percentile

47%

Higher net margin than 89% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

74th percentile

21%

Faster asset growth than 74% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$152,923

Up $26,685 (+21%) from 2022

Net Assets

Up

$148,923

Up $26,685 (+22%) from 2022

Liabilities

Flat

$4,000

Flat from 2022

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin89th percentile

Revenue

Down

$56,298

Down $6,734 (-11%) from 2022

Expenses

Up

$29,613

Up $9,685 (+49%) from 2022

Net Income

Down

$26,685

Down $16,419 (-38%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$300K$200K$100K$0Assets 2022: $126,238Liabilities 2022: $4,000Net Assets 2022: $122,2382022Assets 2023: $152,923Liabilities 2023: $4,000Net Assets 2023: $148,9232023Assets 2024: $213,447Liabilities 2024: $12,000Net Assets 2024: $201,4472024

Highlighted filing

2023

Assets$152,923
Liabilities$4,000
Net Assets$148,923
Open 2023 Filing

Operations Trend

Revenue Growth32nd percentile

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

$80K$60K$40K$20K$0Revenue 2022: $63,032Expenses 2022: $19,928Net Income 2022: $43,1042022Revenue 2023: $56,298Expenses 2023: $29,613Net Income 2023: $26,6852023Revenue 2024: $76,823Expenses 2024: $24,299Net Income 2024: $52,5242024

Highlighted filing

2023

Revenue$56,298
Expenses$29,613
Net Income$26,685
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 3, 2024
Return Version
2023v5.0
Gross Receipts
$56,298
Mission and Program Overview

Mission

To improve the standards of the practice of environmental law, enhance the administration of justice and ethics in the field of environmental law, and promote the development of environmental law within the United States and abroad.

The Foundation raises funds and provides resources to support the public interest work of the Fellows of the American College of Environmental Lawyers (ACOEL). ACOEL works to improve the standards of the practice of environmental law, enhance the administration of justice and ethics in the field of environmental law, and promote the development of environmental law within the United States and abroad.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$125,238$152,923▲ $27,685
Accounts Receivable$1,000$0▼ $1,000
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$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--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$126,238$152,923▲ $26,685
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$2,000▲ $2,000
Deferred Revenue$4,000$2,000▼ $2,000
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$4,000$4,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$118,238$146,923▲ $28,685
Net Assets With Donor Restrictions$4,000$2,000▼ $2,000
Total Net Assets Fund Balance$122,238$148,923▲ $26,685
Total Liabilities and Net Assets / Fund Balance$126,238$152,923▲ $26,685
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Virginia RobbinsImmediate Past President
Michael HockleyPresident
Karen CrawfordVice President
James BruenVice President for Development
Melinda TaylorVice President for Development
Peter CulpVice President for Development
Jessica MerriganTrustee
Kenneth WarrenTrustee
Kevin MurrayTrustee
Robin CraigTrustee
Tracy HesterTrustee
Amy EdwardsSecretary
Gail PortTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$56,298
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$38,253
Change in Net Assets
$26,685
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,453
Grants and Similar Amounts Paid$6,160
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$0$12,000$0$12,000
Grants to Domestic Individuals$6,160--$6,160
Fees for Services Other$0$6,045$0$6,045
Conferences and Meetings$3,198-$0$3,198
Office Expenses$0$2,210$0$2,210
Total Functional Expenses$9,358$20,255$0$29,613
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
Insider Transactions and Loans

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
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
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 A, Line 6

“The sole member of the ACOEL Foundation is the American College of Environmental Lawyers”

Form 990, Part VI, Section A, Line 7A

“The Trustees of the ACOEL Foundation are selected by the American College of Environmental Lawyers, its sole member”

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

“The draft 990 is circulated to Officers and Trustees via email for review”

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

“The ACOEL Foundation has a conflict of interest (COI) policy and all officers and trustees are requested to execute COI statements each year, The COI policy requires officers and trustees to disclose any conflicts as they may arise.”

Form 990, Part VI, Section C, Line 19

“Foundation governance documents are available on its web page under the Members Only section and upon request. The Conflict of Interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Acoel Foundation
EIN
82-3980782
Phone
2029393830
Address
1730 M Street NW Suite 700, Washington, DC 20036

Signing Officer

Name
Michael Hockley
Title
President
Phone
9134845642
Signed
2024-04-03

Organization Details

Principal Officer
Michael Hockley
Formed
2017
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“State Registration fees paid to contractor Cogency Global”

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IRS990/MissionDesc0The Foundation raises funds and provides resources to support the public interest work of the Fellows of the American College of Environmental Lawyers (ACOEL). ACOEL works to improve the standards of the practice of environmental law, enhance the administration of justice and ethics in the field of environmental law, and promote the development of environmental law within the United States and abroad.
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IRS990/ProgSrvcAccomActy2Grp/Desc0The Foundation financially supported the participation in the Intergovernmental Negotiating Committee of the Global Conference for Science and the Environment to develop a binding international agreement by 2024 to end plastic pollution.
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IRS990/ProgSrvcAccomActy3Grp/Desc0The Foundation financially supported an ACOEL co-sponsored Symposium in Havana, Cuba in February 2023 entitled, "USA-Cuba Key Environmental Issues: Lessons Learned - Lessons Shared". The Symposium included seven (7) ACOEL Fellows and representatives of the Antonio Nunez Jimenez Foundation for Nature and Humanity. This is part of the Foundation's and ACOEL's work to identify opportunities to foster US and Cuba environmental cooperation and engagement.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0The Foundation financially supported a reception hosted by ACOEL Fellows at the annual meeting of the American Law Institute (ALI) in May 2023 to solicit support and engagement from certain ALI attendees to undertake and Environmental Law Principles Project for Environmental Restatement Project
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$152,923
Liabilities
$4,000
Net assets
$148,923
Revenue
$56,298
Expenses
$29,613
Net income
$26,685
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.13$0.12$2.01$0.77$0.24$0.53
2023Detailed filing. Detailed filing data is available for this year.$1.53$0.04$1.49$0.56$0.30$0.27
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.04$1.22$0.63$0.20$0.43