Acoel Foundation EIN 82-3980782

Acoel Foundation

EIN  82-3980782 Public foundation / grantmaker Alexandria, VA
Form 990 (PDF) Compare with another nonprofit →
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Size
<$100K
What they do
Supports environmental lawyers' public interest work and advances environmental law.
Leadership
Robin Kundis Craig · Trustee
Money in and out
$77K revenue, $24K expenses
Bottom line
8% program efficiency

Supports environmental lawyers' public interest work and advances environmental law. For fiscal year 2024 it reported $77K in revenue, $24K in expenses, and $201K in net assets.Pt I

Grants paid & assets · FY2024
Total revenue
$77K
Pt VIII · Ln 12
Total expenses
$24K
Pt IX · Ln 25
Net assets
$201K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $53K
Where spending went · Part IX cols B–D
Program services $0.08 Management & general $0.08 Fundraising $0.84
Program efficiency
8%
of spending reaches programs▼ -74% vs prior filing year
Operating runway
105.4mo
months of highly liquid reserves at operating expense rate▲ +70% vs prior filing year
Surplus margin
+68%
revenue over expenses, this year▲ +44% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$77K
FY2024▲ +36%
Expenses
$24K
FY2024▼ -18%
Total assets
$213K
FY2024▲ +40%
Total liabilities
$12K
FY2024▲ +200%
Total revenue
$77K
Pt VIII · Ln 12
Total expenses
$24K
Pt IX · Ln 25
Net assets
$201K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$53K
Total assetsPt X · Ln 16$213K
Program-expense ratioPt IX · col B8%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

3 program services account for $2K of program spending, described in the organization's own filed words · FY2024.
01

The Stephen Herrmann Writing Award is awarded to the best student article in a law school publication on environmental issues. The Award encourages research and writing for the environmental community. The winning article is published on the American College of Environmental Lawyers' website.

$2Kprogram expense
02

The Foundation prepared for the 2025 launch of the ACOEL Honors Intern Program. The program is designed to encourage law students to pursue careers in environmental law by providing financial support and opportunities for hands-on experience.

Pt IX · col B
03

ACOEL Fellows of the International Pro Bono Committee continued work on the Webb County Water Project, with the intent of the Foundation providing financial assistance to support Webb County, Texas in a project to bring drinking water to the roughly 2500 households in 18 Colonias outside of Laredo, Texas, which currently lack water…

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CAcoel Foundation
EINHdr · item D82-3980782
Principal addressHdr · item CAlexandria, VA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MVA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T30)
Ruling yearIRS BMFAug 2018

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee and Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants$73K · 95%
Investment income$4K · 5%
Contributions & grants95%$73K
Investment income5%$4K
Total revenueLn 12$77K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.08 Management & general $0.08 Fundraising $0.84
Program services8%$2K
Management & general8%$2K
Fundraising84%$20K
Total functional expensesLn 25$24K

Balance Sheet

Part X · end of year
CashLn 1$213K
Total assetsLn 16$213K
Total liabilitiesLn 26$12K
Total net assetsLn 32$201K
Months of cash on handcomputed105.4

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $213K · Operating expenses/yr $24K
105.4 months
Where the money goes
Program services
Program services $2K · Total expenses $24K
8%
Management & General
Management & general $2K · Total expenses $24K
8%
Fundraising
Fundraising $20K · Total expenses $24K
84%
Cost to raise $1
Fundraising expense (3-yr avg) $7K · Solicited contributions (3-yr avg) $64K
$0.11 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $73K · Total revenue $77K
95%
Government reliance
Government grants $0 · Total revenue $77K
0%
Earned-income share
Program service revenue $0 · Total revenue $77K
0%
Investment reliance
Investment income $4K · Total revenue $77K
+5%
Program self-sufficiency
Program service revenue $0 · Total expenses $24K
0%
Growth & trend
Revenue growth (YoY)
This year $77K · Prior year $56K
+36%
Net-asset trend (YoY)
End of year $201K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $77K · Expenses $24K
+68%
Liabilities-to-Assets
Total liabilities — · Total assets $213K
Net-asset ratio
Net assets $201K · Total assets $213K
94%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $213K
0%
People & payroll
Highest Reported Total Compensation
Individual Robin Kundis Craig · Reported title Trustee · Highest reported compensation $0 · Total expenses $24K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $24K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 8%
Overhead ratio 8%
Fundraising cost ratio 28%
Revenue growth 36%
Investment management fee ratio 0%
Legal fee ratio 32%
Accounting fee ratio 49%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$28K
Grants paid · 3 grants · $6K · 2023–2023
Unitemized GrantFY2023$3,500
Unitemized GrantFY2023$2,000
Unitemized GrantFY2023$660

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$77K revenue · viewing · ⤓ 990 PDF
FY2023$56K revenue · ⤓ 990 PDF
FY2022$63K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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