Civic Intelligence

Crag Law Center

EIN 93-1323758 • 501(c)3 • Portland, OR

Profile

Providing legal aid to the environment by providing legal services to conservation organizations, community groups, native american tribes, and individuals working to protect and sustain the pacific northwest's natural legacy.

3141 E Burnside StPortland, OR 97214

crag.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.04x

Higher debt load relative to assets than 43% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

84th percentile

36%

Higher net margin than 84% 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

81st percentile

24%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

95%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,155,217

Up $796,745 (+24%) from 2023

Liabilities

Down

$155,131

Down $51,180 (-25%) from 2023

Net Assets

Up

$4,000,086

Up $847,925 (+27%) from 2023

Revenue

Up

$2,130,545

Up $1,038,713 (+95%) from 2023

Expenses

Up

$1,372,525

Up $150,677 (+12%) from 2023

Net Income

Up

$758,020

Up $888,036 (+683%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $386,846Liabilities 2011: $35,185Net Assets 2011: $351,6612011Assets 2012: $447,554Liabilities 2012: $28,212Net Assets 2012: $419,3422012Assets 2013: $578,766Liabilities 2013: $29,126Net Assets 2013: $549,6402013Assets 2014: $866,375Liabilities 2014: $20,800Net Assets 2014: $845,5742014Assets 2015: $972,212Liabilities 2015: $21,478Net Assets 2015: $950,7342015Assets 2016: $1,223,779Liabilities 2016: $11,006Net Assets 2016: $1,212,7732016Assets 2017: $1,178,208Liabilities 2017: $19,370Net Assets 2017: $1,158,8382017Assets 2018: $1,286,822Liabilities 2018: $26,467Net Assets 2018: $1,260,3552018Assets 2019: $1,479,423Liabilities 2019: $25,697Net Assets 2019: $1,453,7262019Assets 2020: $2,083,313Liabilities 2020: $7,196Net Assets 2020: $2,076,1172020Assets 2021: $3,048,847Liabilities 2021: $26,649Net Assets 2021: $3,022,1982021Assets 2022: $3,257,297Liabilities 2022: $36,668Net Assets 2022: $3,220,6292022Assets 2023: $3,358,472Liabilities 2023: $206,311Net Assets 2023: $3,152,1612023Assets 2024: $4,155,217Liabilities 2024: $155,131Net Assets 2024: $4,000,0862024

Highlighted filing

2024

Assets$4,155,217
Liabilities$155,131
Net Assets$4,000,086

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $479,204Expenses 2011: $682,552Net Income 2011: -$203,3482011Revenue 2012: $439,233Expenses 2012: $371,552Net Income 2012: $67,6812012Revenue 2013: $486,739Expenses 2013: $356,441Net Income 2013: $130,2982013Revenue 2014: $745,849Expenses 2014: $449,604Net Income 2014: $296,2452014Revenue 2015: $621,058Expenses 2015: $517,780Net Income 2015: $103,2782015Revenue 2016: $845,361Expenses 2016: $585,682Net Income 2016: $259,6792016Revenue 2017: $587,483Expenses 2017: $644,102Net Income 2017: -$56,6192017Revenue 2018: $832,250Expenses 2018: $738,210Net Income 2018: $94,0402018Revenue 2019: $956,853Expenses 2019: $776,960Net Income 2019: $179,8932019Revenue 2020: $1,483,465Expenses 2020: $863,188Net Income 2020: $620,2772020Revenue 2021: $1,965,442Expenses 2021: $1,018,543Net Income 2021: $946,8992021Revenue 2022: $1,366,350Expenses 2022: $1,162,241Net Income 2022: $204,1092022Revenue 2023: $1,091,832Expenses 2023: $1,221,848Net Income 2023: -$130,0162023Revenue 2024: $2,130,545Expenses 2024: $1,372,525Net Income 2024: $758,0202024

Highlighted filing

2024

Revenue$2,130,545
Expenses$1,372,525
Net Income$758,020

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$0.16$4.00$2.13$1.37$0.76
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.36$0.21$3.15$1.09$1.22$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.04$3.22$1.37$1.16$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.05$0.03$3.02$1.97$1.02$0.95
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.01$2.08$1.48$0.86$0.62
2019Summary only. Only limited summary data is available for this year.$1.48$0.03$1.45$0.96$0.78$0.18
2018Summary only. Only limited summary data is available for this year.$1.29$0.03$1.26$0.83$0.74$0.09
2017Summary only. Only limited summary data is available for this year.$1.18$0.02$1.16$0.59$0.64$0.06
2016Summary only. Only limited summary data is available for this year.$1.22$0.01$1.21$0.85$0.59$0.26
2015Summary only. Only limited summary data is available for this year.$0.97$0.02$0.95$0.62$0.52$0.10
2014Summary only. Only limited summary data is available for this year.$0.87$0.02$0.85$0.75$0.45$0.30
2013Summary only. Only limited summary data is available for this year.$0.58$0.03$0.55$0.49$0.36$0.13
2012Summary only. Only limited summary data is available for this year.$0.45$0.03$0.42$0.44$0.37$0.07
2011Summary only. Only limited summary data is available for this year.$0.39$0.04$0.35$0.48$0.68$0.20
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 28, 2023
Return Version
2022v5.0
Gross Receipts
$1,394,411
Mission and Program Overview

Mission

Providing legal aid to the environment by providing legal services to conservation organizations, community groups, native american tribes, and individuals working to protect and sustain the pacific northwest's natural legacy.

Crag law center is a client-focused law center that supports community efforts to protect and sustain the pacific northwest's natural legacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,404,984$1,654,901▲ $249,917
Cash and Non-Interest-Bearing Accounts$1,357,743$1,311,828▼ $45,915
Pledges and Grants Receivable$230,848$206,179▼ $24,669
Accounts Receivable$17,662$45,108▲ $27,446
Prepaid Expenses and Deferred Charges$12,522$17,704▲ $5,182
Land, Buildings, and Equipment, Net$10,370$11,563▲ $1,193
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
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$3,048,847$3,257,297▲ $208,450
Other Assets Total$14,718$10,014▼ $4,704
Liabilities
Other Liabilities$14,718$19,413▲ $4,695
Accounts Payable and Accrued Expenses$11,931$17,255▲ $5,324
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$26,649$36,668▲ $10,019
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,528,786$2,871,026▲ $342,240
Net Assets With Donor Restrictions$493,412$349,603▼ $143,809
Total Net Assets Fund Balance$3,022,198$3,220,629▲ $198,431
Total Liabilities and Net Assets / Fund Balance$3,048,847$3,257,297▲ $208,450

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,563$24,055$35,618
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$300,000$350,000→ $0$0$650,000
2021$300,000$0→ $0$0$300,000
2020$300,000$0→ $0$0$300,000
2019$300,000$0→ $0$0$300,000
2018$300,000$0→ $0$0$300,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
KA'SHA BERNARDChair, Board Member
Aurora De ValBoard Member
Chet LeeBoard Member
Courtney RaeBoard Member
Erin MaddenBoard Member
Hans EugeneBoard Member
Mark TuaiBoard Member
Mo WieserBoard Member
Lori Ann BurdSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,137,004
Program Service Revenue
$236,851
Investment Income
$1,591
Other Revenue
$-9,096
All Other Contributions
$1,046,287
Change in Net Assets
$204,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$897,092
Other Expenses$219,302
Total Fundraising Expense$140,002
Grants and Similar Amounts Paid$45,847
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$605,664$51,374$101,693$758,731
Occupancy$52,443$4,588$8,522$65,553
Other Employee Benefits$47,743$4,178$7,758$59,679
Payroll Taxes$47,604$4,165$7,736$59,505
Fees for Services Other$53,346$0$0$53,346
Grants to Domestic Orgs$45,847--$45,847
Office Expenses$13,288$1,477$10,471$25,236
Pension Plan Contributions$15,342$1,342$2,493$19,177
Fees for Services Accounting$0$15,479$0$15,479
Conferences and Meetings$10,649$636$92$11,377
Depreciation Depletion$4,487$393$729$5,609
Insurance$0$1,417$0$1,417
Other Expenses$1,115$0$0$1,115
Travel$447$0$0$447
Advertising$0$308$0$308
Total Functional Expenses$936,882$85,357$140,002$1,162,241
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Go AlliancePortland, OR501(c)(3)CRAG AND GO ALLIANCE AGREED TO WORK AS PROJECT PARTNERS ON CRAG'S FOREST PROTECTION PROJECT. GRANT FUNDS TO GO ALLIANCE ARE USED FOR PUBLIC MESSAGING ABOUT WILDFIRE, HOW TO PROTECT COMMUNITIES WITHOUT CUTTING DOWN BACKCOUNTRY FORESTS AND THE NEED TO PROTECT POST-FIRE ECOSYSTEMS.$45,847
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$25,235
Fundraising Gross Income$18,945
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
21st Birthday$89,971$0$1,008$-1,008
Auction & House Party$19,690$18,945$9,470$9,475
Total Events$109,661$18,945$25,235$-6,290
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
Ralph BloemersEmployment & FounderCrag Gave Grant to Go Alliance After Ralph Bloemers Terminated His Employment at Crag. Ralph Bloemers Is Now Executive Director of Go Alliance.No$45,847

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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Client Trust Accounts$10,014
Accrued Vacation Payable$9,399
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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 B, Line 11B

Before the 990 is filed a copy of the draft 990 and schedules are provided to board members via e-mail and paper copies are available for review at a board meeting.

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

During the year the executive director maintains constant contact with board members regarding the organization's projects to make sure any conflicts of interest are avoided and/or identified and disclosed.

Form 990, Part VI, Section B, Line 15

The board of directors determines the compensation for the executive director and other employees based on the performance of the employees, the state of the overall economy and the financial stability of the organization.

Form 990, Part VI, Section C, Line 19

All relevant documents are on file in the crag office and are made available upon request.

Filing and Contact Details

Filer

Filer Name
Crag Law Center
EIN
93-1323758
Phone
5035252728
Address
3141 E BURNSIDE ST, PORTLAND, OR 97214

Signing Officer

Name
Courtney Johnson
Title
Executive Director
Phone
5035252728
Signed
2023-08-28

Organization Details

Principal Officer
Courtney Johnson
Formed
2001
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
16
Volunteers
70
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

Board designated reserve (quasi-endowment) of $650,000 to be used for providing financial stability and providing operations fund if necessary. This amount is based on an estimate of funds needed for 6 months of operating expenses.

Raw XML AppendixShowing 400 of 739 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0CRAG LAW CENTER IS A CLIENT-FOCUSED LAW CENTER THAT SUPPORTS COMMUNITY EFFORTS TO PROTECT AND SUSTAIN THE PACIFIC NORTHWEST'S NATURAL LEGACY.
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IRS990/Desc0CRAG LAW CENTER PROVIDES LEGAL SERVICES TO CONSERVATION ORGANIZATIONS, COMMUNITY GROUPS & COMMUNITIES WORKING ON ENVIRONMENTAL ISSUES. OVER THE PAST 22 YEARS, CRAG HAS PROVIDED SERVICES TO OVER ONE HUNDRED ORGANIZATIONS WORKING IN THE PUBLIC INTEREST. LEGAL SERVICES FOCUS ON PROTECTION OF THE WILD, COMMUNITIES & THE CLIMATE. THESE SERVICES WERE PROVIDED FOR FREE, AT BELOW MARKET RATES &/OR ON A CONTINGENCY BASIS TO THE COMMUNITY. CRAG SERVICES INCLUDE ASSISTANCE WITH BRINGING LITIGATION IN STATE & FEDERAL COURTS, WITH MEDIATION & SETTLEMENT OF COMPLEX NATURAL RESOURCE DISPUTES, & WITH PUBLIC EDUCATION. CRAG ALSO PROVIDES LEGAL ASSISTANCE IN NON-PROFIT FORMATION, MANAGEMENT & OUTREACH FOR NON-PROFITS WORKING IN THE PUBLIC INTEREST. CRAG ALSO WORKS WITH OTHER NON-PROFIT ORGANIZATIONS TO HOLD PUBLIC EVENTS INCLUDING SCREENINGS OF FILMS THAT ADDRESS VARIOUS ENVIRONMENTAL ISSUES. THESE EVENTS HELP TO EDUCATE COMMUNITIES ABOUT ENVIRONMENTAL ISSUES & THE LEGAL TOOLS THAT CAN BE USED TO ADDRESS THESE ISSUES. CRAG'S 2022 CASES LITIGATED OR IN LITIGATION WERE WHERE FEES WERE RECOVERED: (1) CASCADIA WILDLANDS - CHALLENGING POST-FIRE LOGGING ON WILLAMETTE NATIONAL FOREST SETTLEMENT. PUBLIC BENEFIT: PROTECT FRAGILE POST-FIRE ECOSYSTEMS. FEE AWARD: $64,766.25 (2) CASCADIA WILDLANDS -CHALLENGING POST-FIRE LOGGING ON WILAMETTE NATIONAL FOREST. PUBLIC BENEFIT: PROTECT FRAGILE POST-FIRE ECOSYSTEMS. FEE AWARD: $53,119.67 (3) GREATER HELLS CANYON COUNCIL, SIERRA CLUB, CENTRAL OREGON LANDWATCH (COLW), OREGON WILD, GREAT OLD BROADS FOR WILDERNESS, WILDEARTH GUARDIANS - LITIGATION OVER THE FOREST SERVICE'S AMENDMENT TO "EASTSIDE SCREENS." PUBLIC BENEFIT: UPHOLDING REGULATIONS THAT PROHIBIT LOGGING OF LARGE & MATURE FORESTS EAST OF THE CASCADE MOUNTAIN RANGE. FEE INCOME: $20,000. (4) UMPQUA WATERSHEDS - CHALLENGING POST-FIRE LOGGING IN UMPQUA NATIONAL FOREST (ARCHIE CREEK). PUBLIC BENEFIT: PROTECT FRAGILE POST-FIRE ECOSYSTEMS. FEE AWARD: $15,672.40 (5) BEYOND TOXICS, CLIMATE SOLUTIONS, ENVIRONMENTAL DEFENSE FUND, OREGON BUSINESS FOR CLIMATE, & OREGON ENVIRONMENTAL COUNCIL - DEFEND OREGON CLIMATE PROTECTION RULES FROM INDUSTRY LEGAL CHALLENGE. PUBLIC BENEFIT: PROTECTING PROGRAM TO REDUCE GREENHOUSE GAS EMISSIONS FROM FUEL SUPPLIERS & INDUSTRIAL SOURCES. FEE INCOME: $5,000. CRAG'S ALSO PROVIDED NON-LITIGATION SERVICES TO CLIENTS WHICH GENERATED $83,223 IN FEE INCOME AT WELL BELOW MARKET RATES: (1) NEZ PERCE TRIBE - NATURAL RESOURCE DAMAGE ASSESSMENT & CLEAN UP PROCEEDINGS FOR THE PORTLAND HARBOR SUPERFUND SITE. PUBLIC BENEFIT: PROTECTION OF ENVIRONMENTAL RESOURCES IN THE LOWER WILLAMETTE RIVER. (2) EAST FORK COMMUNITY COALITION - CHALLENGE EXPANSION OF YALCOLT MOUNTAIN QUARRY OPERATION. PUBLIC BENEFIT: PROTECT SENSITIVE HABITAT & PUBLIC HEALTH & SAFETY. (3) OREGON SHORES CONSERVATION COALITION - WORK IN A VARIETY OF LEGAL FORUMS IN ORDER TO PROTECT COASTAL WETLANDS, STREAMS & FORESTS FROM THE HARMFUL EFFECTS OF DEVELOPMENT. PUBLIC BENEFIT: ENFORCING STATE LAND USE LAWS & CLEAN WATER ACT PROVISIONS FOR IMPACTS TO WETLANDS & STREAMS FROM DEVELOPMENT ACTIVITIES IN COASTAL COMMUNITIES. (4) PEW CHARITABLE TRUSTS - PROVIDED RESEARCH & ANALYSIS OF OREGON STATE & LOCAL TRIBAL CONSULTATION & CULTURAL RESOURCE PROTECTION POLICIES. PUBLIC BENEFIT: EVALUATING STATE LAWS FOR POTENTIAL IMPROVEMENT IN AREA OF STATE-TRIBAL RELATIONS AND CULTURAL RESOURCE PROTECTION. (5) OREGON RIVER SAFETY & PRESERVATION ALLIANCE - ADVOCATE BEFORE OREGON STATE MARINE BOARD FOR RIVER SAFTEY & PROTECTION ON THE WILLAMETTE RIVER AT NEWBERG POOL. PUBLIC BENEFIT: SUPPORT REGULATIONS FOR BOATER SAFETY & EROSION CONTROL ON WILLAMETTE RIVER. (6) THRIVE HOOD RIVER - PROVIDE LEGAL RESEARCH & ANALYSIS FOR GROUP TO UNDERSTAND LOCAL ENFORCEMENT OPTIONS FOR LAND USE PLANNING VIOLATIONS. PUBLIC BENEFIT: SUPPORT LOCAL COMMUNITY ENGAGEMENT IN LAND USE & UPHOLDING LAND USE LAWS. CRAG ALSO PROVIDED LEGAL SERVICES FOR FREE ON ISSUES & FOR A WIDE RANGE OF INDIVIDUALS & GROUPS INCLUDING: (1) CLIMATE - WORK
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IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
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IRS990/Form990PartVIISectionAGrp/PersonNm7AURORA DE VAL
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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
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IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
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IRS990/MissionDesc0PROVIDING LEGAL AID TO THE ENVIRONMENT BY PROVIDING LEGAL SERVICES TO CONSERVATION ORGANIZATIONS, COMMUNITY GROUPS, NATIVE AMERICAN TRIBES, AND INDIVIDUALS WORKING TO PROTECT AND SUSTAIN THE PACIFIC NORTHWEST'S NATURAL LEGACY.
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IRS990/OtherExpensesGrp/Desc0RESEARCH MATERIALS & SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/Desc2OTHER PROGRAM EXPENSES
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IRS990/ProgramServiceRevenueGrp/BusinessCd2813312
IRS990/ProgramServiceRevenueGrp/Desc0FEE AWARDS
IRS990/ProgramServiceRevenueGrp/Desc1FEE INCOME
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM EVENTS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10

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