Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 91-1803140 • 501(c)3 • Seattle, WA
Profile
Dedicated to protecting the world's natural environment on behalf of the public by serving as a public interest law firm. Refer to schedule o, part iii, line 4a, for list of litigated cases or advocacy work.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 261.5% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Assets
Up$75,813
Up $59,234 (+357%) from 2021
Liabilities
Down$38,072
Down $21,189 (-36%) from 2021
Net Assets
Up$37,741
Up $80,423 (+188%) from 2021
Revenue
Down$231,048
Down $68,962 (-23%) from 2021
Expenses
Down$156,937
Down $136,564 (-47%) from 2021
Net Income
Up$74,111
Up $67,602 (+1039%) from 2021
Most recent year
2022 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Dedicated to protecting the world's natural environment on behalf of the public by serving as a public interest law firm. Refer to schedule o, part iii, line 4a, for list of litigated cases or advocacy work.
Dedicated to protecting the world's natural environment on behalf of the public by serving as a public interest law firm.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $4,666 | $64,605 | ▲ $59,939 |
| Cap Stk Tr Prin Current Funds | $-42,682 | $37,741 | ▲ $80,423 |
| Land, Buildings, and Equipment, Net | $11,913 | $11,208 | ▼ $705 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Total Assets | $16,579 | $75,813 | ▲ $59,234 |
| Liabilities | |||
| Other Liabilities | $59,177 | $37,988 | ▼ $21,189 |
| Escrow Account Liability | $84 | $84 | → $0 |
| Total Liabilities | $59,261 | $38,072 | ▼ $21,189 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-42,682 | $37,741 | ▲ $80,423 |
| Total Liabilities and Net Assets / Fund Balance | $16,579 | $75,813 | ▲ $59,234 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $11,208 | $44,498 | $55,706 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ellen Lende | Secretary/treasurer | PT | $30,799 | $7,703 | $38,502 |
| Name | Title |
|---|---|
| Peter Goldman | Director/president |
| Patti Goldman | Director |
| Todd True | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $75,424 |
| Salaries, Compensation, and Employee Benefits | $66,513 |
| Grants and Similar Amounts Paid | $15,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $21,639 | $30,799 | - | $52,438 |
| Office Expenses | $12,822 | $9,165 | - | $21,987 |
| Fees for Services Accounting | - | $16,536 | - | $16,536 |
| Grants to Domestic Orgs | $15,000 | - | - | $15,000 |
| Occupancy | $10,983 | $2,745 | - | $13,728 |
| Other Employee Benefits | $4,289 | $5,227 | - | $9,516 |
| Fees for Services Legal | $7,976 | - | - | $7,976 |
| Insurance | $5,414 | $532 | - | $5,946 |
| Fees for Services Other | $2,502 | $2,489 | - | $4,991 |
| Payroll Taxes | $2,098 | $2,461 | - | $4,559 |
| Depreciation Depletion | $705 | - | - | $705 |
| Other Expenses | $655 | $105 | - | $105 |
| Interest | $45 | - | - | $45 |
| Total Functional Expenses | $86,184 | $70,753 | $0 | $156,937 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Center for Responsible Forestry | Tacoma, WA | 501(c)(3) | TO ASSIST THE ORGANIZATION IN IT'S EFFORTS TO DEVELOP AND IMPLEMENT A STRATEGIC CAMPAIGN TO PROTECT OLD STATE FORESTS. | $15,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Deposits | $32,019 |
| Payroll Taxes | $2,990 |
| Credit Card Liability | $2,979 |
“Patti goldman is an employee (senior attorney) and todd true is an employee (senior attorney) at earthjustice, the supported organization.”
“The public charity members of the organization's governing body has the exclusive authority to elect the public charity directors class of the board of directors and shall each be entitled to 1 vote in exercising all other rights granted to voting members.”
“There is no committee with the broad authority to act on behalf of the board.”
“Before filing, form 990 is distributed to and reviewed by the entire board and the treasurer. The president signs the return.”
“The officers and directors of the organization are required to acknowledge in writing on an annual basis that they are in compliance with the conflict of interest policy.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“Ellen lende received compensation as a .4 time administrator of the organization. She did not receive compensation for her position as secretary or treasurer.”
“Todd true and patti goldman are compensated separately by the supported organization, earthjustice, ein 94-1730465. Amounts are estimated as exact dollar amounts are not known. Patti goldman is not related to peter goldman.”
“1. Implementing conservation northwest v. Franz, 199 wn.2d 813 (2022). On july 21, 2022, the washington supreme court decided cnw v. Franz, an important and historic case defining the nature and scope of the "trust mandate" that governs dnr when it manages the 3 million acres of federally-granted state lands. The court held that, under the original state land grants, a "trust" relationship governed the state's management of the state lands. But, critically, the court affirmed that this "trust" was more akin to a public trust in that it gave the legislature and dnr wide and virtually unchallengeable latitude on how to balance the revenues generated by the management of this land with the co-equal interests of "all the people" (terms in state constitution). The court also held that the state had no duty to "maximize" income from these lands on behalf of the trusts and could manage these lands in "myriad ways," whether through logging or other uses or business decisions. In the wake of this decision, wflc and its conservation partners have shifted their attention to the various forums in which the state and dnr are making land management decisions that could be affected by the legal rationale expressed in the case. Examples of related advocacy include: (1) advocacy before the board of natural resources each month on the legal, scientific, and policy case for managing forests in the public interest (i.e. Cognizant of climate change); (2) defeating (in september 2022) a massive proposed settlement agreement between dnr and timber industry in an alleged breach of trust case using the public interest principles of cnw v. Franz (see below); (3) implementing cnw v. Franz in pending legislation in olympia; (4) using cnw v. Franz to defeat timber industry and rural county legal strategies attempting to maximize timber harvest in the name of the beneficiaries and financing of rural counties; and (5) using cnw v. Franz to justify the sale of ecosystem services or forest carbon transactions. 2. Defending dnr and statutory scheme from timber industry litigation pushing for more logging. In 2020, at the same time we filed cnw v. Franz, the timber industry and some rural counties mounted litigation against dnr on two fronts: they filed a constitutional writ in thurston county challenging two major 2019 board decisions on the basis that the decisions were too conservation oriented at the "expense" of the trusts; and (2) a common law breach of trust case filed in skagit county superior court (transferred to whatcom after all skagit judges recused). On the thurston case, wflc is working with wyatt golding at ziontz chestnut and is representing (as intervenors) a group of conservation organizations (wca, cnw, ofco); that case is now stayed pending the second case. Unlike the thurston writ challenge, we are not intervenors in the whatcom case; but we are monitoring the case closely for amicus opportunities. Each of these cases presents opportunities to further advance the public interest principles of cnw v. Franz into state and judicial decision making. 3. Old forest litigation. There are approximately 100,000 acres remaining of old "legacy" forests on dnr lands. While falling short of dnr's definition of "old growth" (250), these forests were never industrially clear cut and today exhibit the age and structure of old growth. They are also essential because they are located in areas with little or no protected federal land, near the coast (murrelets), and because of their enormous carbon storage. Since early 2022, wflc has teamed up with two firms, first bricklin newman and now ziontz chestnut, to represent the center for responsible forestry in tacoma. We consolidated 5 separate dnr timber sales in multiple counties and challenged them in grays harbor county on legal grounds that they failed to comply with dnr's federal hcp, 2006 policy for sustainable forests, and 2007 implementing policy. These laws and policies collectively and individually re”
“Under irc regulation section 1.263(a)-1(f), the taxpayer hereby elects to apply the de minimis safe harbor election for the year ended 12/31/2022. Taxpayer name: washington forest law center taxpayer address: 4132 california ave sw, seattle wa 98116 taxpayer id number: 91-1803140”
“Iolta trust account the organization maintains a trust account for holding client funds on deposit.”
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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|---|---|---|
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION CLEARLY IDENTIFIES THE EXPLICIT PURPOSE OF GRANTS PRIOR TO DISBURSING FUNDS. THE PURPOSE OF THE GRANT AND AGREEMENT REGARDING HOW THE FUNDS SHOULD BE USED IS CLEARLY DOCUMENTED IN CORRESPONDENCE PRIOR TO DISBURSEMENT. THE ORGANIZATION IS IN REGULAR CONTACT WITH GRANTEES AND OBTAINS WRITTEN ACKNOWLEDGEMENT REGARDING HOW THE FUNDS WERE USED. |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | TODD TRUE AND PATTI GOLDMAN ARE COMPENSATED SEPARATELY BY THE SUPPORTED ORGANIZATION, EARTHJUSTICE, EIN 94-1730465. AMOUNTS ARE ESTIMATED AS EXACT DOLLAR AMOUNTS ARE NOT KNOWN. PATTI GOLDMAN IS NOT RELATED TO PETER GOLDMAN. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 1. IMPLEMENTING CONSERVATION NORTHWEST V. FRANZ, 199 WN.2D 813 (2022). ON JULY 21, 2022, THE WASHINGTON SUPREME COURT DECIDED CNW V. FRANZ, AN IMPORTANT AND HISTORIC CASE DEFINING THE NATURE AND SCOPE OF THE "TRUST MANDATE" THAT GOVERNS DNR WHEN IT MANAGES THE 3 MILLION ACRES OF FEDERALLY-GRANTED STATE LANDS. THE COURT HELD THAT, UNDER THE ORIGINAL STATE LAND GRANTS, A "TRUST" RELATIONSHIP GOVERNED THE STATE'S MANAGEMENT OF THE STATE LANDS. BUT, CRITICALLY, THE COURT AFFIRMED THAT THIS "TRUST" WAS MORE AKIN TO A PUBLIC TRUST IN THAT IT GAVE THE LEGISLATURE AND DNR WIDE AND VIRTUALLY UNCHALLENGEABLE LATITUDE ON HOW TO BALANCE THE REVENUES GENERATED BY THE MANAGEMENT OF THIS LAND WITH THE CO-EQUAL INTERESTS OF "ALL THE PEOPLE" (TERMS IN STATE CONSTITUTION). THE COURT ALSO HELD THAT THE STATE HAD NO DUTY TO "MAXIMIZE" INCOME FROM THESE LANDS ON BEHALF OF THE TRUSTS AND COULD MANAGE THESE LANDS IN "MYRIAD WAYS," WHETHER THROUGH LOGGING OR OTHER USES OR BUSINESS DECISIONS. IN THE WAKE OF THIS DECISION, WFLC AND ITS CONSERVATION PARTNERS HAVE SHIFTED THEIR ATTENTION TO THE VARIOUS FORUMS IN WHICH THE STATE AND DNR ARE MAKING LAND MANAGEMENT DECISIONS THAT COULD BE AFFECTED BY THE LEGAL RATIONALE EXPRESSED IN THE CASE. EXAMPLES OF RELATED ADVOCACY INCLUDE: (1) ADVOCACY BEFORE THE BOARD OF NATURAL RESOURCES EACH MONTH ON THE LEGAL, SCIENTIFIC, AND POLICY CASE FOR MANAGING FORESTS IN THE PUBLIC INTEREST (I.E. COGNIZANT OF CLIMATE CHANGE); (2) DEFEATING (IN SEPTEMBER 2022) A MASSIVE PROPOSED SETTLEMENT AGREEMENT BETWEEN DNR AND TIMBER INDUSTRY IN AN ALLEGED BREACH OF TRUST CASE USING THE PUBLIC INTEREST PRINCIPLES OF CNW V. FRANZ (SEE BELOW); (3) IMPLEMENTING CNW V. FRANZ IN PENDING LEGISLATION IN OLYMPIA; (4) USING CNW V. FRANZ TO DEFEAT TIMBER INDUSTRY AND RURAL COUNTY LEGAL STRATEGIES ATTEMPTING TO MAXIMIZE TIMBER HARVEST IN THE NAME OF THE BENEFICIARIES AND FINANCING OF RURAL COUNTIES; AND (5) USING CNW V. FRANZ TO JUSTIFY THE SALE OF ECOSYSTEM SERVICES OR FOREST CARBON TRANSACTIONS. 2. DEFENDING DNR AND STATUTORY SCHEME FROM TIMBER INDUSTRY LITIGATION PUSHING FOR MORE LOGGING. IN 2020, AT THE SAME TIME WE FILED CNW V. FRANZ, THE TIMBER INDUSTRY AND SOME RURAL COUNTIES MOUNTED LITIGATION AGAINST DNR ON TWO FRONTS: THEY FILED A CONSTITUTIONAL WRIT IN THURSTON COUNTY CHALLENGING TWO MAJOR 2019 BOARD DECISIONS ON THE BASIS THAT THE DECISIONS WERE TOO CONSERVATION ORIENTED AT THE "EXPENSE" OF THE TRUSTS; AND (2) A COMMON LAW BREACH OF TRUST CASE FILED IN SKAGIT COUNTY SUPERIOR COURT (TRANSFERRED TO WHATCOM AFTER ALL SKAGIT JUDGES RECUSED). ON THE THURSTON CASE, WFLC IS WORKING WITH WYATT GOLDING AT ZIONTZ CHESTNUT AND IS REPRESENTING (AS INTERVENORS) A GROUP OF CONSERVATION ORGANIZATIONS (WCA, CNW, OFCO); THAT CASE IS NOW STAYED PENDING THE SECOND CASE. UNLIKE THE THURSTON WRIT CHALLENGE, WE ARE NOT INTERVENORS IN THE WHATCOM CASE; BUT WE ARE MONITORING THE CASE CLOSELY FOR AMICUS OPPORTUNITIES. EACH OF THESE CASES PRESENTS OPPORTUNITIES TO FURTHER ADVANCE THE PUBLIC INTEREST PRINCIPLES OF CNW V. FRANZ INTO STATE AND JUDICIAL DECISION MAKING. 3. OLD FOREST LITIGATION. THERE ARE APPROXIMATELY 100,000 ACRES REMAINING OF OLD "LEGACY" FORESTS ON DNR LANDS. WHILE FALLING SHORT OF DNR'S DEFINITION OF "OLD GROWTH" (250), THESE FORESTS WERE NEVER INDUSTRIALLY CLEAR CUT AND TODAY EXHIBIT THE AGE AND STRUCTURE OF OLD GROWTH. THEY ARE ALSO ESSENTIAL BECAUSE THEY ARE LOCATED IN AREAS WITH LITTLE OR NO PROTECTED FEDERAL LAND, NEAR THE COAST (MURRELETS), AND BECAUSE OF THEIR ENORMOUS CARBON STORAGE. SINCE EARLY 2022, WFLC HAS TEAMED UP WITH TWO FIRMS, FIRST BRICKLIN NEWMAN AND NOW ZIONTZ CHESTNUT, TO REPRESENT THE CENTER FOR RESPONSIBLE FORESTRY IN TACOMA. WE CONSOLIDATED 5 SEPARATE DNR TIMBER SALES IN MULTIPLE COUNTIES AND CHALLENGED THEM IN GRAYS HARBOR COUNTY ON LEGAL GROUNDS THAT THEY FAILED TO COMPLY WITH DNR'S FEDERAL HCP, 2006 POLICY FOR SUSTAINABLE FORESTS, AND 2007 IMPLEMENTING POLICY. THESE LAWS AND POLICIES COLLECTIVELY AND INDIVIDUALLY RE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PATTI GOLDMAN IS AN EMPLOYEE (SENIOR ATTORNEY) AND TODD TRUE IS AN EMPLOYEE (SENIOR ATTORNEY) AT EARTHJUSTICE, THE SUPPORTED ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE PUBLIC CHARITY MEMBERS OF THE ORGANIZATION'S GOVERNING BODY HAS THE EXCLUSIVE AUTHORITY TO ELECT THE PUBLIC CHARITY DIRECTORS CLASS OF THE BOARD OF DIRECTORS AND SHALL EACH BE ENTITLED TO 1 VOTE IN EXERCISING ALL OTHER RIGHTS GRANTED TO VOTING MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THERE IS NO COMMITTEE WITH THE BROAD AUTHORITY TO ACT ON BEHALF OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BEFORE FILING, FORM 990 IS DISTRIBUTED TO AND REVIEWED BY THE ENTIRE BOARD AND THE TREASURER. THE PRESIDENT SIGNS THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE OFFICERS AND DIRECTORS OF THE ORGANIZATION ARE REQUIRED TO ACKNOWLEDGE IN WRITING ON AN ANNUAL BASIS THAT THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ELLEN LENDE RECEIVED COMPENSATION AS A .4 TIME ADMINISTRATOR OF THE ORGANIZATION. SHE DID NOT RECEIVE COMPENSATION FOR HER POSITION AS SECRETARY OR TREASURER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | TODD TRUE AND PATTI GOLDMAN ARE COMPENSATED SEPARATELY BY THE SUPPORTED ORGANIZATION, EARTHJUSTICE, EIN 94-1730465. AMOUNTS ARE ESTIMATED AS EXACT DOLLAR AMOUNTS ARE NOT KNOWN. PATTI GOLDMAN IS NOT RELATED TO PETER GOLDMAN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | UNDER IRC REGULATION SECTION 1.263(A)-1(F), THE TAXPAYER HEREBY ELECTS TO APPLY THE DE MINIMIS SAFE HARBOR ELECTION FOR THE YEAR ENDED 12/31/2022. TAXPAYER NAME: WASHINGTON FOREST LAW CENTER TAXPAYER ADDRESS: 4132 CALIFORNIA AVE SW, SEATTLE WA 98116 TAXPAYER ID NUMBER: 91-1803140 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VII, SECTION A, QUESTION 1A, LINE 3: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VII, SECTION A, LINES 1 AND 2: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | REGULATION SECTION 1.263(A)-1(F) - DE MINIMIS SAFE HARBER ELECTION |
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