Civic Intelligence

Environmental Law Alliance Worldwide

990 • Fiscal year 2017 • EIN 94-3116602

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 15, 2018

Organization ProfileWWW.ELAW.ORG
1412 Pearl StreetEugene, OR 97401

(541) 687-8454

Siviq Scores

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

Liabilities / Assets

59th percentile

0.16x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.22x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

56th percentile

5.2%

Higher net margin than 56% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

82nd percentile

$143,096

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

50th percentile

3.1%

Faster asset growth than 50% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

31st percentile

-2.3%

Faster revenue growth than 31% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$2,581,129

Up $78,436 (+3.1%) from 2016

Net Assets

Up

$2,163,065

Up $102,658 (+5.0%) from 2016

Liabilities

Down

$418,064

Down $24,222 (-5.5%) from 2016

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin56th percentile

Revenue

Down

$1,916,190

Down $45,467 (-2.3%) from 2016

Expenses

Up

$1,816,495

Up $258,603 (+17%) from 2016

Net Income

Down

$99,695

Down $304,070 (-75%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $1,519,074Liabilities 2010: $173,368Net Assets 2010: $1,345,7062010Assets 2011: $1,653,515Liabilities 2011: $213,041Net Assets 2011: $1,440,4742011Assets 2012: $1,335,483Liabilities 2012: $140,658Net Assets 2012: $1,194,8252012Assets 2013: $1,606,036Liabilities 2013: $75,054Net Assets 2013: $1,530,9822013Assets 2014: $1,947,373Liabilities 2014: $201,147Net Assets 2014: $1,746,2262014Assets 2015: $2,488,376Liabilities 2015: $834,272Net Assets 2015: $1,654,1042015Assets 2016: $2,502,693Liabilities 2016: $442,286Net Assets 2016: $2,060,4072016Assets 2017: $2,581,129Liabilities 2017: $418,064Net Assets 2017: $2,163,0652017Assets 2018: $3,118,181Liabilities 2018: $110,402Net Assets 2018: $3,007,7792018Assets 2019: $3,731,483Liabilities 2019: $313,345Net Assets 2019: $3,418,1382019Assets 2020: $5,777,115Liabilities 2020: $352,661Net Assets 2020: $5,424,4542020Assets 2021: $8,148,720Liabilities 2021: $758,185Net Assets 2021: $7,390,5352021Assets 2022: $10,481,511Liabilities 2022: $754,601Net Assets 2022: $9,726,9102022Assets 2023: $14,519,341Liabilities 2023: $682,096Net Assets 2023: $13,837,2452023Assets 2024: $16,297,983Liabilities 2024: $1,345,817Net Assets 2024: $14,952,1662024

Highlighted filing

2017

Assets$2,581,129
Liabilities$418,064
Net Assets$2,163,065
Open 2017 Filing

Operations Trend

Revenue Growth31st percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $1,188,6762010Expenses 2011: $1,269,8622011Expenses 2012: $1,290,3872012Revenue 2013: $1,577,374Expenses 2013: $1,251,051Net Income 2013: $326,3232013Revenue 2014: $1,846,743Expenses 2014: $1,628,980Net Income 2014: $217,7632014Revenue 2015: $1,598,536Expenses 2015: $1,686,790Net Income 2015: -$88,2542015Revenue 2016: $1,961,657Expenses 2016: $1,557,892Net Income 2016: $403,7652016Revenue 2017: $1,916,190Expenses 2017: $1,816,495Net Income 2017: $99,6952017Revenue 2018: $2,457,437Expenses 2018: $1,611,339Net Income 2018: $846,0982018Revenue 2019: $2,652,600Expenses 2019: $2,282,122Net Income 2019: $370,4782019Revenue 2020: $4,040,730Expenses 2020: $2,093,017Net Income 2020: $1,947,7132020Revenue 2021: $5,480,543Expenses 2021: $3,577,885Net Income 2021: $1,902,6582021Revenue 2022: $5,358,880Expenses 2022: $3,405,002Net Income 2022: $1,953,8782022Revenue 2023: $8,415,115Expenses 2023: $4,680,591Net Income 2023: $3,734,5242023Revenue 2024: $8,216,085Expenses 2024: $7,179,469Net Income 2024: $1,036,6162024

Highlighted filing

2017

Revenue$1,916,190
Expenses$1,816,495
Net Income$99,695
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 15, 2018
Return Version
2017v2.3
Gross Receipts
$1,916,190
Mission and Program Overview

Mission

Educational & charitable. To provide legal and scientific information to public interest attorneys and scientists in numerous countries. To provide technical support and training to non-governmental organizations.

To provide legal and scientific information to public interest attorneys and scientists in numerous countries

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$970,500$962,250▼ $8,250
Savings and Temporary Cash Investments$827,837$879,246▲ $51,409
Pledges and Grants Receivable$279,607$373,393▲ $93,786
Cash and Non-Interest-Bearing Accounts$279,637$216,506▼ $63,131
Investments in Publicly Traded Securities$139,619$147,725▲ $8,106
Prepaid Expenses and Deferred Charges$4,849$1,442▼ $3,407
Accounts Receivable$644$567▼ $77
Total Assets$2,502,693$2,581,129▲ $78,436
Liabilities
Unsecured Notes Loans Payable$252,627$223,922▼ $28,705
Other Liabilities$86,830$87,667▲ $837
Grants Payable$90,000$83,235▼ $6,765
Accounts Payable and Accrued Expenses$12,829$23,240▲ $10,411
Total Liabilities$442,286$418,064▼ $24,222
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,313,178$1,271,024▼ $42,154
Unrestricted Net Assets$747,229$892,041▲ $144,812
Total Net Assets Fund Balance$2,060,407$2,163,065▲ $102,658
Total Liabilities and Net Assets / Fund Balance$2,502,693$2,581,129▲ $78,436

Asset Categories

AssetBook ValueDepreciationBasis
Land$657,000-$657,000
Buildings$305,250$24,750$330,000
Equipment-$2,681$2,681

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$27,593-▲ $5,694-$33,287
2016$25,018-▲ $2,575-$27,593
2015$190,555-▼ $10,321$155,216$25,018
2014$184,713-▲ $5,842-$190,555
2013$213,198-▼ $28,485-$184,713
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bern JohnsonExecutive DiFT$135,836$7,260$143,096
Lori MaddoxAssociate DiFT$93,356$10,332$103,688

Board Members and Trustees

NameTitle
Kay TreaklePresident an
Amy ShannonDirector
Bill JaegerDirector
Cleven MmariDirector
David HunterDirector
Elaine ChangDirector
Glenn MillerDirector
Jim OffelDirector
John BonineDirector
Mick WestrickDirector
Mike AxlineDirector
Scott PopeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,813,402
Program Service Revenue
$88,064
Investment Income
$4,975
Other Revenue
$9,749
All Other Contributions
$1,813,402
Change in Net Assets
$99,695

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4$53,390Fair Market Value (FMV)
Total Noncash Contributions4$53,390-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,916,190
Revenue Not Reported on Form 990
$31,013
Total Revenue per Audited Statements
$1,947,203
Total Revenue per Form 990
$1,916,190
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$988,519
Grants and Similar Amounts Paid$431,121
Other Expenses$396,855
Total Fundraising Expense$207,952
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$495,206$25,318$70,801$591,325
Foreign Grants$431,121--$431,121
Current Officers, Directors, Trustees, and Key Employees$144,129$20,738$81,917$246,784
Conferences and Meetings$106,824$39$89$106,952
Office Expenses$57,879$4,521$12,857$75,257
Payroll Taxes$52,600$4,732$10,261$67,593
Other Employee Benefits$51,070$3,693$7,877$62,640
Fees for Services Accounting$31,029$5,514$6,135$42,678
Fees for Services Legal$42,030--$42,030
Fees for Services Other$23,851$2,128$4,793$30,772
Travel$29,040$10$23$29,073
Pension Plan Contributions$16,413$1,268$2,496$20,177
Other Expenses$8,264$718$1,537$10,519
Interest$8,158$734$1,595$10,487
Depreciation Depletion$6,353$578$1,320$8,251
Insurance$4,833$439$1,004$6,276
Advertising$90$7$15$112
Total Functional Expenses$1,535,705$72,838$207,952$1,816,495

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,844,545
Expenses per Audited Statements$1,816,495
Total Expenses per Form 990$1,816,495
Expenses Not Reported on Form 990$28,050
International Activity

International Summary

Spending
$423,193

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America & the CaribbeanGrantmakingEnvironmental Law--$139,500
North America (not the United States)GrantmakingEnvironmental Law--$128,450
Sub-saharan AfricaProgram ServicesEnvironmental Law--$37,119
Sub-saharan AfricaGrantmakingEnvironmental Law--$20,000
East Asia & PacificProgram ServicesEnvironmental Law--$17,056
Europe (including Iceland & Greenland)Program ServicesEnvironmental Law--$13,485
South AmericaProgram ServicesEnvironmental Law--$12,514
Central America & the CaribbeanProgram ServicesEnvironmental Law--$10,531
South AsiaProgram ServicesEnvironmental Law--$10,125
South AmericaGrantmakingEnvironmental Law--$10,000
North America (not the United States)Program ServicesEnvironmental Law--$9,428
East Asia & PacificGrantmakingEnvironmental Law--$5,750
Russia and Neighboring StatesProgram ServicesEnvironmental Law--$4,501
Europe (including Iceland & Greenland)GrantmakingEnvironmental Law--$3,788
Middle East and North AfricaProgram ServicesEnvironmental Law--$946
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Vacation Payable$72,489
Payroll Taxes$15,178
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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, Page 6, Part VI, Line 11B

“The board of directors has authorized the finance committe to review and approve the 990 before it is filed.”

Form 990, Page 6, Part VI, Line 12C

“The executive staff are responsible for monitoring and complying with the requirements established by the policy.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors evaluates the performance and salary of the executive director on an annual basis. In that evaluation, they consider comparability data, performance, and the financial position of the organization. The deliberation is verbal in the executive session of the board meeting, but the final decision is documented in the minutes at the meeting.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies, and financial statements are available to the public upon request. Elaw's financial statements and 990 filings are available on guidestar.org. Elaw also publishes finaincial data on the elaw website.”

Filing and Contact Details

Filer

Filer Name
Environmental Law Alliance
EIN
94-3116602
Phone
5416878454
Address
1412 PEARL STREET, EUGENE, OR 97401

Signing Officer

Name
Lori Maddox
Title
Associate Director
Phone
5416878454
Signed
2018-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Maddox
Formed
1989
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
15
Volunteers
33

Preparer

Firm
Isler CPA LLC
Address
1976 GARDEN AVE, EUGENE, OR 97403
Preparer
Glenn Munro
Phone
5413425161
Supplemental Narrative

Additional Explanations

Form 990

“Form 990, part iv, line 14a - our international partners are a network of independent organizations (and in some cases individuals). We have and do sign contracts with individuals and organizations to perform services for specific projects, but they are not employees of elaw.”

Form 990, Page 1, Part I, Line 6

“Elaw has a comprehensive volunteer and intern program, in which we utilize students and community members for a wide variety of tasks, including translation, research and compilation of legal and scientific resources, making arrangements for visiting guests (meetings, speaking events, local activities), assisting with organizing events, and engaging in office/clerical tasks (filing, process mailing, organize resources, updating data base and website, etc.). The volunteer program strives to provide opportunity to community members who want to contribute to a local organization and provide added value to the elaw network. See: http//www.elaw.org/getinvolved/volunteer there are 4 general volunteer categories a) volunteers - community members donating their time and energy to elaw, b) interns - volunteers working towards school credit, c) long-term interns, and d) experts or professionals who provide pro bono technical assistance to our partners on specific initiatives or projects.”

Form 990, Page 12, Part XII, Line 2C

“The process for overseeing the audit has not changed.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Elaw is an exempt organization under internal revenue code (irc) section 501(c)(3) and a public charity qualified for charitable contributions under irc section 170. Elaw files required informational returns with both the u.s. Federal jurisdiction and the state of oregon.”

Schedule D, Page 4, Part XIII

“Part v, line 4 the elaw board of directors established the elaw sustainability fund (the fund) in october 1998 to begin providing for elaw's long-term sustainability. The fund is held in depository accounts separate from elaw's operating funds. The fund is comprised of cash, money market funds, mutual funds, bond funds, and equity funds. The fund's earnings are reinvested; other deposits to the fund come from investment and miscellaneous income, and unrestricted grant and contribution revenue. Each year, the board of directors will prescribe a formula for calculating the coming year's contribution, based on review of elaw's financial position. No contributions were made to the fund in 2017 or 2016.”

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,581,129
Liabilities
$418,064
Net assets
$2,163,065
Revenue
$1,916,190
Expenses
$1,816,495
Net income
$99,695
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.3$1.35$15.0$8.22$7.18$1.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.5$0.68$13.8$8.42$4.68$3.73
2022Detailed filing. Detailed filing data is available for this year.$10.5$0.75$9.73$5.36$3.41$1.95
2021Detailed filing. Detailed filing data is available for this year.$8.15$0.76$7.39$5.48$3.58$1.90
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.78$0.35$5.42$4.04$2.09$1.95
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$0.31$3.42$2.65$2.28$0.37
2018Detailed filing. Detailed filing data is available for this year.$3.12$0.11$3.01$2.46$1.61$0.85
2017Detailed filing. Detailed filing data is available for this year.$2.58$0.42$2.16$1.92$1.82$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.44$2.06$1.96$1.56$0.40
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.83$1.65$1.60$1.69$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.95$0.20$1.75$1.85$1.63$0.22
2013Detailed filing. Detailed filing data is available for this year.$1.61$0.08$1.53$1.58$1.25$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.14$1.19$1.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.21$1.44$1.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.17$1.35$1.19