Support scientific and public policy research about environmental issues.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$110K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
0 of 6
filings with a surplus
Average deficit $28K a year · 27% of revenue · last 6 filings
Concern: a surplus in 0 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$110K
to officers and key staff · 72% of spending
Concern: pay to officers and key staff is 72% of spending; over 30%.
Pt VII · Sec A
2 mo
of spending, in cash
Plus $3.6M in investments, Pt X · Ln 11–13
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 9 voting members
Looks good: 7 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$111K
+11% vs prior year
Spent
$153K
To programs
86%
Net assets
$3.6M
By yearFY2020–FY2025
Revenue
$111K
FY2021▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2020$100K
FY2021$111K
FY2022$95K
FY2023$115K
FY2024$95K
FY2025$119K
Expenses
$153K
FY2021▲ +30%
Tap a bar for its year
Expenses by fiscal year
FY2020$118K
FY2021$153K
FY2022$110K
FY2023$140K
FY2024$141K
FY2025$142K
Net assets
$3.6M
FY2021▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.2M
FY2021$3.6M
FY2022$3.0M
FY2023$3.4M
FY2024$3.8M
FY2025$4.3M

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1994.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $132K Management & general 14% · $21K

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

10 people listed on the 990; $110K paid to officers and key staff.

Part VII, Section A · reportable compensation
$100,000Pt VII · Sec A
$10,000Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kenneth a Haapala’s $120K as President is at the 90th percentile of top reported officer pay among 1989 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kenneth a Haapala$120,000$120,000$120,000$100,000$100,000$100,000
Kenneth Haapala—————$100,000
David Legates————$10,000—
S Fred Singer—————$6,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Science & Environmental Policy Project executive salaries →

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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

Funds research on environmental issues and informs public policy.

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Provided by the organization

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3 programs · $128K · in their own filed words · FY2021
01

Published a weekly on-line newsletter ("The Week That Was") and maintained a website on environmental and scientific policy issues.

$101Kprogram expense
02

Awarded the 2021 Frederick Seitz Award to Dr. David Legates for his contributions to climate Science. Issued the check for the 2020 winner of the Seitz Award to the Center for the Study of CO2 and Global Change in February 2021.

$20Kprogram expense
03

Publication of the third Edition of SEPP founder Dr. S Fred Singer's book "Hot Talk, Cold Science".

$7Kprogram 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
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$111K
Ln 12
Investment incomeLn 3$82K
Gifts and grantsLn 1h$28K
Other incomeLn 4–11$1K
Money outPt IX
$153K
Ln 25
Programscol B$132K
Managementcol C$21K
Owns and owesPt X
$3.6M
net assets · Ln 32
Cash and savingsLn 1–2$29K
Total assetsLn 16$3.6M
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$28K
Investment incomeLn 3$82K
Other incomeLn 4–11$1K
Total revenueLn 12$111K
Assets in detailPt X, end of year
CashLn 1$29K
Cash and savings togetherLn 1–2$29K
InvestmentsLn 11–13$3.6M
Total assetsLn 16$3.6M
LiabilitiesLn 26$0
Net assetsLn 32$3.6M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$20K$29K
InvestmentsLn 11–13$3.2M$3.6M
Total assetsLn 16$3.2M$3.6M
LiabilitiesLn 26$0$0
Net assetsLn 32$3.2M$3.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$10K$10K
Grants to domestic individualsLn 2$10K$10K
Pay of current officers, directors and key staffLn 5$0$0$0$0
Legal feesLn 11b$3K$0$3K$0
Accounting feesLn 11c$3K$0$3K$0
Other fees for servicesLn 11g$7K$7K$0$0
Advertising and promotionLn 12$244$244$0$0
TravelLn 17$4K$4K$0$0
Other expenses (24a–d)Ln 24$105K$101K$4K$0
All other expensesLn 24e$11K$0$11K$0
Total functional expensesLn 25$153K$132K$21K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $119K$142K−$23K$4.3M 990 PDF
FY2024 $95K$141K−$46K$3.8M 990 PDF
FY2023 $115K$140K−$25K$3.4M 990 PDF
FY2022 $95K$110K−$14K$3.0M 990 PDF
FY2021 Viewing $111K$153K−$42K$3.6M 990 PDF
FY2020 $100K$118K−$18K$3.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $110,902 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $26,573$28,037
I-9 Program service revenue$0
I-10 Investment incomePrior year $73,530$81,536
I-11 Other revenuePrior year $0$1,329
I-12 Total revenuePrior year $100,103$110,902
I-13 Grants and similar amounts paidPrior year $0$20,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $118,068$133,073
I-18 Total expensesPrior year $118,068$153,073
I-19 Revenue less expensesPrior year −$17,965−$42,171
Part VI · Governance 7 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $110,902 across 5 lines filed
VIII-1f All other contributions, gifts and grants$28,037
VIII-1h Total contributions, gifts and grants$28,037
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$81,536
VIII-5 RoyaltiesRelated to mission $1,329 · Unrelated business $0 · Excluded from tax $0$1,329
VIII-12 Total revenueRelated to mission $82,865 · Unrelated business $0 · Excluded from tax $0$110,902
Part IX · Statement of functional expenses $153,073 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $10,000$10,000
IX-2 Grants to domestic individualsPrograms $10,000$10,000
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $3,159 · Fundraising $0$3,159
IX-11c Accounting feesPrograms $0 · Management $2,587 · Fundraising $0$2,587
IX-11g Other fees for servicesPrograms $7,340 · Management $0 · Fundraising $0$7,340
IX-12 Advertising and promotionPrograms $244 · Management $0 · Fundraising $0$244
IX-17 TravelPrograms $4,027 · Management $0 · Fundraising $0$4,027
IX-24 Other expenses (24a–d)Programs $100,636 · Management $4,002 · Fundraising $0$104,638
IX-24e All other expensesPrograms $0 · Management $11,078 · Fundraising $0$11,078
IX-25 Total functional expensesPrograms $132,247 · Management $20,826 · Fundraising $0$153,073
Part X · Balance sheet $3,640,606 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $20,480$29,266
X-4 Accounts receivableStart of year $0$0
X-11 Publicly traded securitiesStart of year $3,202,490$3,611,340
X-16 Total assetsStart of year $3,222,970$3,640,606
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $3,222,970$3,640,606
X-32 Total net assets or fund balancesStart of year $3,222,970$3,640,606
X-33 Total liabilities and net assetsStart of year $3,222,970$3,640,606
Part XI · Reconciliation of net assets $3,640,606 net assets at year end
XI-1 Total revenue$110,902
XI-2 Total expenses$153,073
XI-3 Revenue less expenses−$42,171
XI-4 Net assets at start of year$3,222,970
XI-5 Net unrealized gains (losses) on investments$388,431
XI-10 Net assets at end of year$3,640,606

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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