Civic Intelligence

Environmental Law Foundation

990 • Fiscal year 2019 • EIN 94-3164862

Jan 01, 2019 to Dec 31, 2019 • Filed on Jan 22, 2021

1222 Preservation Park Way Ste 200Oakland, CA 94612

(510) 208-4555

Siviq Scores

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

Liabilities / Assets

77th percentile

0.28x

Higher debt load relative to assets than 77% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

75th percentile

0.18x

Higher debt load relative to revenue than 75% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

91st percentile

50%

Higher net margin than 91% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

56th percentile

$20,000

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

100th percentile

3739%

Faster asset growth than 100% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

99th percentile

872%

Faster revenue growth than 99% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$365,347

Up $355,831 (+3739%) from 2018

Net Assets

Up

$264,242

Up $281,861 (+1600%) from 2018

Liabilities

Up

$101,105

Up $73,970 (+273%) from 2018

Revenue

Up

$566,017

Up $507,783 (+872%) from 2018

Expenses

Down

$284,156

Down $4,656 (-1.6%) from 2018

Net Income

Up

$281,861

Up $512,439 (+222%) from 2018

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

2019

Assets$365,347
Liabilities$101,105
Net Assets$264,242

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

2019

Revenue$566,017
Expenses$284,156
Net Income$281,861
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jan 22, 2021
Return Version
2019v5.0
Gross Receipts
$566,017
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.

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, tonics, and community right-to-know laws.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,348$365,178▲ $360,830
Loans From Officers Directors$20,000$93,000▲ $73,000
Prepaid Expenses and Deferred Charges$3,745$3,746▲ $1
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Pledges and Grants Receivable$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
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Other Notes and Loans Receivable, Net$1,423$-3,577▼ $5,000
Total Assets$9,516$365,347▲ $355,831
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$7,135$8,105▲ $970
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$27,135$101,105▲ $73,970
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-17,619$264,242▲ $281,861
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$-17,619$264,242▲ $281,861
Total Liabilities and Net Assets / Fund Balance$9,516$365,347▲ $355,831
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James WheatonPresidentPT$20,000$20,000

Board Members and Trustees

NameTitle
Alex LeumerBoard Member
Craig MerrillesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19
Program Service Revenue
$565,768
Investment Income
$17
Other Revenue
$213
All Other Contributions
$19
Change in Net Assets
$281,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$144,408
Other Expenses$139,444
Grants and Similar Amounts Paid$304
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$83,303$4,384$0$87,687
Occupancy$81,870$4,309$0$86,179
Office Expenses$24,334$10,429$0$34,763
Other Employee Benefits$21,278$1,120$0$22,398
Current Officers, Directors, Trustees, and Key Employees$19,000$1,000$0$20,000
Payroll Taxes$13,607$716$0$14,323
Information Technology$6,437$339$0$6,776
Travel$3,855$203$0$4,058
Other Expenses$0$3,026$0$3,026
Insurance$0$1,192$0$1,192
Grants to Domestic Orgs$304--$304
Conferences and Meetings$55$0$0$55
Total Functional Expenses$254,043$30,113$0$284,156
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$20,000$93,000▲ $73,000
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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

It is standard practice for board members to review the form 990 before 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 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

Filer Name
Environmental Law Foundation
EIN
94-3164862
Phone
5102084555
Address
1222 Preservation Park Way Ste 200, Oakland, CA 94612

Signing Officer

Name
Nicole Feliciano
Title
Operations Director
Phone
5102084555
Signed
2021-01-22

Organization Details

Principal Officer
James Wheaton
Formed
1991
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
3
Volunteers
2
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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/OtherExpensesGrp/ManagementAndGeneralAmt0788
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1991
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21616
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33026
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt0788
IRS990/OtherExpensesGrp/TotalAmt1991
IRS990/OtherExpensesGrp/TotalAmt21616
IRS990/OtherExpensesGrp/TotalAmt33026
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Refunds
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0213
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0213
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt0213
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04384
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt083303
IRS990/OtherSalariesAndWagesGrp/TotalAmt087687
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01423
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0-3577
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0716
IRS990/PayrollTaxesGrp/ProgramServicesAmt013607
IRS990/PayrollTaxesGrp/TotalAmt014323
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03745
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03746
IRS990/PrincipalOfficerNm0James Wheaton
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/Desc0Environmental Justice Litigation
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0565768
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0565768
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06287
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt045
IRS990/PYInvestmentIncomeAmt04
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0134572
IRS990/PYOtherRevenueAmt010337
IRS990/PYProgramServiceRevenueAmt041606
IRS990/PYRevenuesLessExpensesAmt0-230578
IRS990/PYSalariesCompEmpBnftPaidAmt0154195
IRS990/PYTotalExpensesAmt0288812
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt058234
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0281861
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/RevenueAmt0565768
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/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The amounts shown here are miscellaneous refunds from various ELF vendors.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt019
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06288
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0507
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt012247
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt019003
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt038064
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt016
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt066
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0565768
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt041606
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0122550
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0394975
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03518263
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04643162
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt00

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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