Climate First Replacing Oil & Gas

Tax-deductible

Ojai, CA501(c)(3)Since 2014EnvironmentEIN 46-2660066Revenue $555K in FY2025

On file with the IRScfrog.orgPo Box 114, 93024-0114 · Ojai, CATax-exempt since May 2014Publicly supported — 509(a)(2)

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CFROG is a Ventura County-based advocacy and public education organization leading a just energy transition to protect our health, economy, and climate.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $147K a year · 31% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
20 mo
of spending, in cash
Looks good: 19.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $181K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$22K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$555K
-19% vs prior year
Spent
$499K
To programs
83%
Net assets
$821K
By yearFY2020–FY2025
Revenue
$555K
FY2025▼ -19%
Tap a bar for its year
Revenue by fiscal year
FY2020$386K
FY2021$435K
FY2022$327K
FY2023$186K
FY2024$685K
FY2025$555K
Expenses
$499K
FY2025▲ +23%
Tap a bar for its year
Expenses by fiscal year
FY2020$270K
FY2021$309K
FY2022$167K
FY2023Not on file
FY2024$407K
FY2025$499K
Net assets
$821K
FY2025▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$289K
FY2021$418K
FY2022$578K
FY2023$487K
FY2024$765K
FY2025$821K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $412K Management & general 11% · $57K Fundraising 6% · $30K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Combats climate crisis by transitioning Ventura County from fossil fuels to renewable energy and monitoring oil/gas operations.

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Provided by the organization

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3 programs · $412K · in their own filed words · FY2025
01

Increase Science-Informed Air Quality Decision-Making in Communities. This program focuses on gathering information about pollution in local communities in Ventura County. Three primary areas of work: (1) Work with technical partners to deploy air quality sensors measuring greenhouse gases, black carbon, and other pollutants in West…

$162Kprogram expense
02

Shared Environmental Programs. As the only organization in the region dedicated to the clean energy transition that centers community health, and safe jobs for all, CFROG's work spans various program areas. These include: (1) Developing youth leadership. (2) Strengthening community action. (3) Seeking industry accountability.

$150Kprogram expense
03

Advocate for reliable, affordable, and clean energy on the Central Coast. CFROG tracks energy development projects on the Central Coast, ensures nearby communities have the tools to engage in public decision making processes, and advocates for the protection of public health and the environment.

$100Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 4 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$555K
Ln 12
Gifts and grantsLn 1h$538K
Other incomeLn 4–11$11K
Investment incomeLn 3$5K
Money outPt IX
$499K
Ln 25
Programscol B$412K
Managementcol C$57K
Fundraisingcol D$30K
Owns and owesPt X
$821K
net assets · Ln 32
Cash and savingsLn 1–2$816K
Total assetsLn 16$843K
LiabilitiesLn 26$22K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$538K
Government grantsLn 1e$122K
Investment incomeLn 3$5K
Other incomeLn 4–11$11K
Gains on assetsLn 7$0
Total revenueLn 12$555K
Assets in detailPt X, end of year
CashLn 1$666K
SavingsLn 2$150K
Cash and savings togetherLn 1–2$816K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$6K
Other assetsLn 15$6K
Total assetsLn 16$843K
LiabilitiesLn 26$22K
Net assetsLn 32$821K
OperationsPt I, VI
EmployeesI 55
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$736K$816K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$10K$6K
Total assetsLn 16$778K$843K
LiabilitiesLn 26$14K$22K
Net assetsLn 32$765K$821K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$4K$4K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$218K$157K$42K$20K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$15K$10K$3K$2K
Payroll taxesLn 10$17K$12K$3K$2K
Management feesLn 11a$0
Legal feesLn 11b$36K$36K
Accounting feesLn 11c$18K$12K$4K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$127K$127K$150
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$10K$7K$900$1K
TravelLn 17$319$165$107$47
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$4K$4K$219
InsuranceLn 23$5K$3K$798$842
Other expenses (24a–d)Ln 24$30K$30K$87$352
All other expensesLn 24e$14K$9K$4K$2K
Total functional expensesLn 25$499K$412K$57K$30K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $555K$499K$56K$821K 990 PDF
FY2024 $685K$407K$278K$765K 990 PDF
FY2023 $186K$487K 990 PDF
FY2022 $327K$167K$160K$578K 990 PDF
FY2021 $435K$309K$126K$418K 990 PDF
FY2020 $386K$270K$116K$289K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $554,908 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $641,844$538,477
I-9 Program service revenue$0
I-10 Investment incomePrior year $4,361$5,366
I-11 Other revenuePrior year $38,787$11,065
I-12 Total revenuePrior year $684,992$554,908
I-13 Grants and similar amounts paidPrior year $5,554$4,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $231,738$250,262
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $169,550$244,658
I-18 Total expensesPrior year $406,842$498,920
I-19 Revenue less expensesPrior year $278,150$55,988
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $554,908 across 10 lines filed
VIII-1e Government grants$121,583
VIII-1f All other contributions, gifts and grants$416,894
VIII-1h Total contributions, gifts and grants$538,477
VIII-3 Investment incomeRelated to mission $5,366$5,366
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $11,065$11,065
VIII-12 Total revenueRelated to mission $16,431$554,908
Part IX · Statement of functional expenses $498,920 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $4,000$4,000
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $156,547 · Management $41,520 · Fundraising $19,957$218,024
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $10,273 · Management $2,614 · Fundraising $2,131$15,018
IX-10 Payroll taxesPrograms $12,370 · Management $3,252 · Fundraising $1,598$17,220
IX-11a Management fees$0
IX-11b Legal feesPrograms $35,594$35,594
IX-11c Accounting feesPrograms $12,348 · Management $3,807 · Fundraising $1,698$17,853
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $127,268 · Fundraising $150$127,418
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $7,350 · Management $900 · Fundraising $1,350$9,600
IX-17 TravelPrograms $165 · Management $107 · Fundraising $47$319
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $4,171 · Management $219$4,390
IX-23 InsurancePrograms $3,341 · Management $798 · Fundraising $842$4,981
IX-24 Other expenses (24a–d)Programs $29,581 · Management $87 · Fundraising $352$30,020
IX-24e All other expensesPrograms $8,964 · Management $3,503 · Fundraising $2,016$14,483
IX-25 Total functional expensesPrograms $411,972 · Management $56,807 · Fundraising $30,141$498,920
Part X · Balance sheet $843,002 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $605,297$665,849
X-2 Savings and temporary cash investmentsStart of year $131,121$150,487
X-3 Pledges and grants receivableStart of year $30,000$15,077
X-4 Accounts receivableStart of year $1,886$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $10,010$5,620
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$5,969
X-16 Total assetsStart of year $778,314$843,002
X-17 Accounts payable and accrued expensesStart of year $13,808$22,298
X-26 Total liabilitiesStart of year $13,598$22,298
X-27 Net assets without donor restrictionsStart of year $542,062$620,595
X-28 Net assets with donor restrictionsStart of year $222,654$200,109
X-32 Total net assets or fund balancesStart of year $764,716$820,704
X-33 Total liabilities and net assetsStart of year $778,314$843,002
Part XI · Reconciliation of net assets $820,704 net assets at year end
XI-1 Total revenue$554,908
XI-2 Total expenses$498,920
XI-3 Revenue less expenses$55,988
XI-4 Net assets at start of year$764,716
XI-10 Net assets at end of year$820,704

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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