Ecological Rights Foundation FY2020 filing

Tax-deductible

Redway, CA501(c)(3)EnvironmentEIN 68-0400522Revenue $99K in FY2020

On file with the IRSecorights.orgPo Box 2174, 95560-2174 · Redway, CATax-exempt since May 1998Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of this organization shall be to educate the general public about environmental practices which cause harm to human health, the environment and other natural resources; and to seek redress of these harms through litigation or alternative dispute resolution.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$15K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average surplus $85 a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$15K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
20 mo
of spending, in cash
Looks good: 20.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$605
0.2% of total assets
Looks good: liabilities are 0% 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
$99K
-26% vs prior year
Spent
$143K
To programs
84%
Net assets
$270K
By yearFY2019–FY2024
Revenue
$99K
FY2020▼ -26%
Tap a bar for its year
Revenue by fiscal year
FY2019$135K
FY2020$99K
FY2021$56K
FY2022$57K
FY2023$18K
FY2024$251K
Expenses
$143K
FY2020▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2019$138K
FY2020$143K
FY2021$87K
FY2022$80K
FY2023$63K
FY2024$105K
Net assets
$270K
FY2020▼ -14%
Tap a bar for its year
Net assets by fiscal year
FY2019$314K
FY2020$270K
FY2021$239K
FY2022$216K
FY2023$171K
FY2024$318K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1998.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $120K Management & general 16% · $23K

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; $15K paid to officers and key staff.

Part VII, Section A · reportable compensation
Treas/Exec Dir
$15,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Linda Sherby’s $15K as Executive Dir. is at the 7th 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2021FY2020FY2019
Linda Sherby$15,000$15,000———
James Lamport——$15,000$15,000$15,000

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.

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates the public on harmful environmental practices and seeks remedies through legal action.

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1 program · $120K · in their own filed words · FY2020
01

ERF 2020 STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTSIn 2020 Ecological Rights Foundation continued its work investigating and cleaning up sources of pollution to Californias waterways and habitat degradation in the States aquatic environments.

$120Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$99K
Ln 12
Fees for servicesLn 2g$63K
Gifts and grantsLn 1h$35K
Investment incomeLn 3$1K
Money outPt IX
$143K
Ln 25
Programscol B$120K
Managementcol C$23K
Owns and owesPt X
$270K
net assets · Ln 32
Cash and savingsLn 1–2$240K
Total assetsLn 16$270K
LiabilitiesLn 26$605
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$35K
Fees for servicesLn 2g$63K
Investment incomeLn 3$1K
Gains on assetsLn 7$0
Total revenueLn 12$99K
Assets in detailPt X, end of year
CashLn 1$17K
SavingsLn 2$223K
Cash and savings togetherLn 1–2$240K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$30K
Other assetsLn 15$0
Total assetsLn 16$270K
LiabilitiesLn 26$605
Net assetsLn 32$270K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$280K$240K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$34K$30K
Total assetsLn 16$314K$270K
LiabilitiesLn 26$0$605
Net assetsLn 32$314K$270K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
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$15K$15K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$2K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$37K$37K
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
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$3K$3K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$80K$80K
All other expensesLn 24e$1K$97$1K
Total functional expensesLn 25$143K$120K$23K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $251K$105K$147K$318K 990 PDF
FY2023 $18K$63K−$45K$171K 990 PDF
FY2022 $57K$80K−$23K$216K 990 PDF
FY2021 $56K$87K−$31K$239K 990 PDF
FY2020 Viewing $99K$143K−$44K$270K 990 PDF
FY2019 $135K$138K−$4K$314K 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 FY2020 990 (6 parts)
Part I · Summary $99,246 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $58,565$35,256
I-9 Program service revenuePrior year $75,143$62,864
I-10 Investment incomePrior year $828$1,126
I-11 Other revenue$0
I-12 Total revenuePrior year $134,536$99,246
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $16,582$16,620
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $121,725$126,825
I-18 Total expensesPrior year $138,307$143,445
I-19 Revenue less expensesPrior year −$3,771−$44,199
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $99,246 across 9 lines filed
VIII-1f All other contributions, gifts and grants$35,256
VIII-1h Total contributions, gifts and grants$35,256
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $62,864$62,864
VIII-3 Investment incomeExcluded from tax $1,126$1,126
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-12 Total revenueRelated to mission $62,864 · Excluded from tax $1,126$99,246
Part IX · Statement of functional expenses $143,445 across 31 lines filed
IX-1 Grants to domestic organizations$0
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 staffManagement $15,000$15,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesManagement $1,620$1,620
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,728$2,728
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $37,031$37,031
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
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 $3,171$3,171
IX-23 InsuranceManagement $2,668$2,668
IX-24 Other expenses (24a–d)Programs $80,073$80,073
IX-24e All other expensesPrograms $97 · Management $1,057$1,154
IX-25 Total functional expensesPrograms $120,372 · Management $23,073 · Fundraising $0$143,445
Part X · Balance sheet $270,438 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $7,704$17,289
X-2 Savings and temporary cash investmentsStart of year $272,762$222,754
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$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 $33,566$30,395
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$0
X-16 Total assetsStart of year $314,032$270,438
X-25 Other liabilities$605
X-26 Total liabilitiesStart of year $0$605
X-32 Total net assets or fund balancesStart of year $314,032$269,833
X-33 Total liabilities and net assetsStart of year $314,032$270,438
Part XI · Reconciliation of net assets $269,833 net assets at year end
XI-1 Total revenue$99,246
XI-2 Total expenses$143,445
XI-3 Revenue less expenses−$44,199
XI-4 Net assets at start of year$314,032
XI-10 Net assets at end of year$269,833

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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