Civic Intelligence

Make Polluters Pay Inc

EIN 93-1882622 • 501(c)4 • Dover, DE

990-N Coverage

Profile

Educating the public regarding the harms of fossil fuels, supporting the movement to end fossil fuels, and addressing the climate emergency through creative communications.

1111B S Governors Ave 20095Dover, DE 19904

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

93rd percentile

54%

Higher net margin than 93% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$6,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

97th percentile

140%

Faster asset growth than 97% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

66%

Faster revenue growth than 91% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$446,224

Up $259,978 (+140%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$446,224

Up $259,978 (+140%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin93rd percentile

Revenue

Up

$480,000

Up $190,000 (+66%) from 2023

Expenses

Up

$220,022

Up $116,268 (+112%) from 2023

Net Income

Up

$259,978

Up $73,732 (+40%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

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

$600K$400K$200K$0Assets 2023: $186,246Liabilities 2023: $0Net Assets 2023: $186,2462023Assets 2024: $446,224Liabilities 2024: $0Net Assets 2024: $446,2242024

Highlighted filing

2024

Assets$446,224
Liabilities$0
Net Assets$446,224
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

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

$600K$400K$200K$0Revenue 2023: $290,000Expenses 2023: $103,754Net Income 2023: $186,2462023Revenue 2024: $480,000Expenses 2024: $220,022Net Income 2024: $259,9782024

Highlighted filing

2024

Revenue$480,000
Expenses$220,022
Net Income$259,978
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$446,224
Liabilities
$0
Net assets
$446,224
Revenue
$480,000
Expenses
$220,022
Net income
$259,978
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.46$0.00$4.46$4.80$2.20$2.60
2023Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$2.90$1.04$1.86
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 17, 2025
Return Version
2024v5.2
Gross Receipts
$480,000
Mission and Program Overview

Mission

Educating the public regarding the harms of fossil fuels, supporting the movement to end fossil fuels, and addressing the climate emergency through creative communications.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$186,246$444,105▲ $257,859
Prepaid Expenses and Deferred Charges-$2,119-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$186,246$446,224▲ $259,978
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$186,246$446,224▲ $259,978
Total Net Assets Fund Balance$186,246$446,224▲ $259,978
Total Liabilities and Net Assets / Fund Balance$186,246$446,224▲ $259,978
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleBaseTotal
Jamie HennPresident$6,000$6,000

Board Members and Trustees

NameTitle
Duncan MeiselSecretary
Maura CowleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$480,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$480,000
Change in Net Assets
$259,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$174,022
Grants and Similar Amounts Paid$40,000
Salaries, Compensation, and Employee Benefits$6,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$93,315--$93,315
Fees for Services Other$50,015--$50,015
Grants to Domestic Orgs$40,000--$40,000
Fees for Services Legal$1,005$13,251-$14,256
Insurance-$6,736-$6,736
Current Officers, Directors, Trustees, and Key Employees$6,000--$6,000
Fees for Services Accounting-$2,000-$2,000
Conferences and Meetings$726--$726
Information Technology-$719-$719
Other Expenses$6,000$30-$30
Total Functional Expenses$197,061$22,961$0$220,022
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Climate ChangemakersRaleigh, NC501(c)(4)Sub Grant From Make Polluter Pay$25,000
Vermont Public Interest GroupMontpelier, VT501(c)(4)Program Support$10,000
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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 B, Line 11B

“The cfo and senior leadership review the draft form 990, and then it is sent to the board of directors before filing with the irs.”

Form 990, Part VI, Section C, Line 18

“Anyone may request a copy of the form 990, and other documents required by law to be provided to the public, by contacting the organization in writing.”

Form 990, Part VI, Section C, Line 19

“Anyone may request a copy of the form 990, and other documents required by law to be provided to the public, by contacting the organization in writing.”

Filing and Contact Details

Filer

Filer Name
Make Polluters Pay Inc
EIN
93-1882622
Phone
3109290276
Address
1111B S GOVERNORS AVE 20095, DOVER, DE 19904

Signing Officer

Name
Jamie Henn
Title
President
Signed
2025-10-17
Discuss with paid preparer
Yes

Organization Details

Formed
2023
Legal Domicile
De
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Aniles and Company PLLC
Address
3033 N Central Ave Suite 615, Phoenix, AZ 85012
Preparer
Juan Herrada
Phone
6025701083
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANYONE MAY REQUEST A COPY OF THE FORM 990, AND OTHER DOCUMENTS REQUIRED BY LAW TO BE PROVIDED TO THE PUBLIC, BY CONTACTING THE ORGANIZATION IN WRITING.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jamie Henn
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAKE POLLUTERS PAY INC
ReturnHeader/Filer/BusinessNameControlTxt0MAKE
ReturnHeader/Filer/EIN0931882622
ReturnHeader/Filer/PhoneNum03109290276
ReturnHeader/Filer/USAddress/AddressLine1Txt01111B S GOVERNORS AVE 20095
ReturnHeader/Filer/USAddress/CityNm0DOVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd019904
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823054499
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Aniles and Company PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03033 N Central Ave Suite 615
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Phoenix
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085012
ReturnHeader/PreparerPersonGrp/PhoneNum06025701083
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Juan Herrada
ReturnHeader/ReturnTs02025-10-17T09:16:18-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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