Civic Intelligence

Environmental Law Foundation

990 • Fiscal year 2013 • EIN 94-3164862

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

1736 Franklin Street9th Floor94612

(510) 208-4555

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

26th percentile

0.00x

Higher debt load relative to revenue than 26% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

88th percentile

41%

Higher net margin than 88% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

62nd percentile

$36,505

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

98th percentile

353%

Faster asset growth than 98% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

92nd percentile

101%

Faster revenue growth than 92% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2011 to 2013

Assets

Up

$291,324

Up $226,984 (+353%) from 2012

Net Assets

Up

$290,857

Up $284,945 (+4820%) from 2012

Liabilities

Down

$467

Down $57,961 (-99%) from 2012

Revenue

$645,333

No earlier filing loaded for comparison.

Expenses

Down

$378,618

Down $54,736 (-13%) from 2012

Net Income

$266,715

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $159,073Liabilities 2010: $52,374Net Assets 2010: $106,6992010Assets 2011: $48,593Liabilities 2011: $126,523Net Assets 2011: -$77,9302011Assets 2012: $64,340Liabilities 2012: $58,428Net Assets 2012: $5,9122012Assets 2013: $291,324Liabilities 2013: $467Net Assets 2013: $290,8572013Assets 2014: $208,743Liabilities 2014: $377Net Assets 2014: $208,3662014Assets 2015: $2,392,888Liabilities 2015: $616Net Assets 2015: $2,392,2722015Assets 2016: $402,633Liabilities 2016: $457Net Assets 2016: $402,1762016Assets 2017: $213,784Liabilities 2017: $825Net Assets 2017: $212,9592017Assets 2018: $9,516Liabilities 2018: $27,135Net Assets 2018: -$17,6192018Assets 2019: $365,347Liabilities 2019: $101,105Net Assets 2019: $264,2422019Assets 2020: $23,474Liabilities 2020: $44,712Net Assets 2020: -$21,2382020Assets 2021: $149,919Liabilities 2021: $41,541Net Assets 2021: $108,3782021Assets 2022: $85,634Liabilities 2022: $25,443Net Assets 2022: $60,1912022Assets 2023: $72,947Liabilities 2023: $7,443Net Assets 2023: $65,5042023Assets 2024: $65,133Liabilities 2024: $7,184Net Assets 2024: $57,9492024

Highlighted filing

2013

Assets$291,324
Liabilities$467
Net Assets$290,857

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $610,2272010Revenue 2011: $159,909Expenses 2011: $346,538Net Income 2011: -$186,6292011Expenses 2012: $433,3542012Revenue 2013: $645,333Expenses 2013: $378,618Net Income 2013: $266,7152013Revenue 2014: $406,242Expenses 2014: $488,733Net Income 2014: -$82,4912014Revenue 2015: $3,541,440Expenses 2015: $1,357,536Net Income 2015: $2,183,9042015Revenue 2016: $407,526Expenses 2016: $364,105Net Income 2016: $43,4212016Revenue 2017: $122,779Expenses 2017: $311,996Net Income 2017: -$189,2172017Revenue 2018: $58,234Expenses 2018: $288,812Net Income 2018: -$230,5782018Revenue 2019: $566,017Expenses 2019: $284,156Net Income 2019: $281,8612019Revenue 2020: $51,807Expenses 2020: $328,962Net Income 2020: -$277,1552020Revenue 2021: $444,756Expenses 2021: $315,139Net Income 2021: $129,6172021Revenue 2022: $233,328Expenses 2022: $281,515Net Income 2022: -$48,1872022Revenue 2023: $249,133Expenses 2023: $243,820Net Income 2023: $5,3132023Revenue 2024: $235,747Expenses 2024: $245,469Net Income 2024: -$9,7222024

Highlighted filing

2013

Revenue$645,333
Expenses$378,618
Net Income$266,715
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.0
Gross Receipts
$645,333
Mission and Program Overview

Mission

Environmental Law Foundation's (ELF) mission is to protect the environment, communities, and consumers against harmful toxics and other environmental harms. Our work consistently improves environmental quality for those most at risk by providing access to information, strategies and enforcement of environmental, toxics, and community right-to-know laws.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$47,141$287,579▲ $240,438
Loans From Officers Directors$56,099$0▼ $56,099
Other Notes and Loans Receivable, Net$16,604$0▼ $16,604
Prepaid Expenses and Deferred Charges-$3,745-
Inventories for Sale or Use$595$0▼ $595
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Intangible Assets-$0-
Total Assets$64,340$291,324▲ $226,984
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,329$467▼ $1,862
Grants Payable-$0-
Mortgage Notes Payable Secured by Investment Property-$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$58,428$467▼ $57,961
Net Assets / Fund Balance
Unrestricted Net Assets$5,912$290,857▲ $284,945
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$5,912$290,857▲ $284,945
Total Liabilities and Net Assets / Fund Balance$64,340$291,324▲ $226,984
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James WheatonPresidentPT$35,781$724$36,505

Board Members and Trustees

NameTitle
Alex LeumerBoard Member
Craig MerrillesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$643,475
Investment Income
$10
Other Revenue
$1,848
All Other Contributions
$0
Change in Net Assets
$266,715
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$316,921
Salaries, Compensation, and Employee Benefits$59,392
Grants and Similar Amounts Paid$2,305
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$254,654$0$0$254,654
Other Salaries and Wages$49,394$2,600$0$51,994
Occupancy$34,532$1,817$0$36,349
Office Expenses$11,110$4,761$0$15,871
Pension Plan Contributions$4,535$239$0$4,774
Travel$3,633$191$0$3,824
Payroll Taxes$2,493$131$0$2,624
Grants to Domestic Orgs$2,305--$2,305
Insurance$0$2,191$0$2,191
Other Expenses$0$2,084$0$2,084
Information Technology$1,386$73$0$1,459
Fees for Services Accounting$0$85$0$85
Conferences and Meetings$50$0$0$50
Total Functional Expenses$364,092$14,526$0$378,618
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
James WheatonPresidentLegal Fees - Independent ContractorNo$35,781

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$56,099$0▼ $56,099
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
Yes
Backup withholding compliance
Yes
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 filing form 990, it is standard practice for all directors to review the form prior to filing.

Form 990, Part VI, Section B, Line 15

The members of the board establishes compensation for the Executive Director. The Executive Director and/or the President of the board determines compensation and conducts reviews for other key employees of the organization routinely.

Form 990, Part VI, Section C, Line 19

All of the documents mentioned are available upon request.

Filing and Contact Details

Filer

EIN
94-3164862
Phone
5102084555

Signing Officer

Name
Nicole Feliciano
Title
Operations Director
Phone
5102084555
Signed
2014-11-14

Organization Details

Principal Officer
James Wheaton
Formed
1991
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
1
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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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IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0131
IRS990/PayrollTaxesGrp/ProgramServicesAmt02493
IRS990/PayrollTaxesGrp/TotalAmt02624
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0239
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04535
IRS990/PensionPlanContributionsGrp/TotalAmt04774
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03745
IRS990/PrincipalOfficerNm0JAMES WHEATON
IRS990/PriorPeriodAdjustmentsAmt018230
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/Desc0Environmental Justice Litigation
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0643475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0643475
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt035000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0227998
IRS990/PYOtherRevenueAmt0810
IRS990/PYProgramServiceRevenueAmt0481375
IRS990/PYRevenuesLessExpensesAmt083842
IRS990/PYSalariesCompEmpBnftPaidAmt0205356
IRS990/PYTotalExpensesAmt0433354
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0517196
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0266715
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0643475
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0Amounts shown here are refunds received by ELF from various vendors.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt035000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt070000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt013164
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt035242
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0153406
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0511
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04308
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04861
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0643475
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0481375
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt081605
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0345778
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0343038
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01895271
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt021
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0511
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04308
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04861
IRS990ScheduleA/InvestmentIncomeCYPct00.00235
IRS990ScheduleA/InvestmentIncomePYPct00.00289
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01848
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0810
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt06049
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02014
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt06010
IRS990ScheduleA/OtherIncome509Grp/TotalAmt016731
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98957
IRS990ScheduleA/PublicSupportPY509Pct00.98827
IRS990ScheduleA/PublicSupportTotal509Amt02048677
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$0.24$0.25$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.07$0.25$0.24$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.09$0.03$0.06$0.23$0.28$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.04$0.11$0.44$0.32$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.02$0.04$0.02$0.05$0.33$0.28
2019Detailed filing. Detailed filing data is available for this year.$0.37$0.10$0.26$0.57$0.28$0.28
2018Detailed filing. Detailed filing data is available for this year.$0.01$0.03$0.02$0.06$0.29$0.23
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.12$0.31$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$0.41$0.36$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.39$0.00$2.39$3.54$1.36$2.18
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.41$0.49$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.65$0.38$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.06$0.01$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.13$0.08$0.16$0.35$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.05$0.11$0.61