Western Mining Action Project provides free legal services to citizen groups & native americans on Mining & related issues in the american west to protect the environment & human health.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$284K 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

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
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
3 of 6
filings with a surplus
Average surplus $103K a year · 22% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$284K
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
21 mo
of spending, in cash
Looks good: 21.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
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
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$288K
Spent
$392K
To programs
95%
Net assets
$726K
By yearFY2020–FY2025
Revenue
$288K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$288K
FY2021$313K
FY2022$279K
FY2023$888K
FY2024$661K
FY2025$446K
Expenses
$392K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$392K
FY2021$423K
FY2022$389K
FY2023$334K
FY2024$351K
FY2025$366K
Net assets
$726K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$726K
FY2021$615K
FY2022$506K
FY2023$1.1M
FY2024$1.4M
FY2025$1.5M

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 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 Sep 2004.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $373K Management & general 4% · $15K Fundraising 1% · $4K

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

5 people listed on the 990; $284K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$164,000Pt VII · Sec A
$120,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Roger Flynn’s $145K as President is at the 95th 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Roger Flynn$145,003$140,000$130,000$153,000$168,000$164,000
Jeffrey Parsons$115,003$110,000$105,000$114,000$124,000$120,000

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 Western Mining Action Project INC 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

Offers free legal help to communities and Native Americans on mining issues to protect health and environment.

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Provided by the organization

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1 program · $373K · in their own filed words · FY2020
01

Wmap provided legal services to over 30 clients across the western U.S. Wmap's work ranged from legal advice on proposed mining projects to litigation in state & federal courts aimed at enforcing federal & state environmental and public land laws such as the clean water act, the clean air act, and the national environmental policy act.

$373Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$288K
Ln 12
Gifts and grantsLn 1h$261K
Investment incomeLn 3$15K
Fees for servicesLn 2g$12K
Money outPt IX
$392K
Ln 25
Programscol B$373K
Managementcol C$15K
Fundraisingcol D$4K
Owns and owesPt X
$726K
net assets · Ln 32
Cash and savingsLn 1–2$699K
Total assetsLn 16$726K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$261K
Fees for servicesLn 2g$12K
Investment incomeLn 3$15K
Total revenueLn 12$288K
Assets in detailPt X, end of year
CashLn 1$106K
SavingsLn 2$593K
Cash and savings togetherLn 1–2$699K
Land, buildings, equipmentLn 10c$152
Other assetsLn 15$18K
Total assetsLn 16$726K
LiabilitiesLn 26$0
Net assetsLn 32$726K
OperationsPt I, VI
EmployeesI 52
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 FY20End FY20
Cash and savingsLn 1–2$803K$699K
Land, buildings, equipmentLn 10c$378$152
Total assetsLn 16$830K$726K
LiabilitiesLn 26$0$0
Net assetsLn 32$830K$726K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$164K$153K$8K$3K
Other salaries and wagesLn 7$120K$120K
Pension plan contributionsLn 8$55K$53K$1K$566
Payroll taxesLn 10$20K$20K$550$220
Management feesLn 11a$469$469
Accounting feesLn 11c$3K$3K
Office expensesLn 13$2K$1K$352
Information technologyLn 14$1K$1K
OccupancyLn 16$18K$16K$1K
TravelLn 17$4K$4K
Depreciation, depletion and amortizationLn 22$226$226
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$2K$2K
Total functional expensesLn 25$392K$373K$15K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $446K$366K$80K$1.5M 990 PDF
FY2024 $661K$351K$311K$1.4M 990 PDF
FY2023 $888K$334K$554K$1.1M 990 PDF
FY2022 $279K$389K−$109K$506K 990 PDF
FY2021 $313K$423K−$111K$615K 990 PDF
FY2020 Viewing $288K$392K−$104K$726K 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 J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $288,083 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $237,000$261,000
I-9 Program service revenuePrior year $0$11,921
I-10 Investment incomePrior year $13,122$15,162
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $250,122$288,083
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $350,374$359,446
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $38,056$32,913
I-18 Total expensesPrior year $388,430$392,359
I-19 Revenue less expensesPrior year −$138,308−$104,276
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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 $288,083 across 5 lines filed
VIII-1f All other contributions, gifts and grants$261,000
VIII-1h Total contributions, gifts and grants$261,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $11,921$11,921
VIII-3 Investment incomeRelated to mission $15,162$15,162
VIII-12 Total revenueRelated to mission $27,083 · Unrelated business $0 · Excluded from tax $0$288,083
Part IX · Statement of functional expenses $392,359 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $152,520 · Management $8,200 · Fundraising $3,280$164,000
IX-7 Other salaries and wagesPrograms $120,000$120,000
IX-8 Pension plan contributionsPrograms $53,194 · Management $1,414 · Fundraising $566$55,174
IX-10 Payroll taxesPrograms $19,502 · Management $550 · Fundraising $220$20,272
IX-11a Management feesManagement $469$469
IX-11c Accounting feesManagement $2,616$2,616
IX-13 Office expensesPrograms $1,410 · Management $352$1,762
IX-14 Information technologyPrograms $1,438$1,438
IX-16 OccupancyPrograms $16,495 · Management $1,434$17,929
IX-17 TravelPrograms $3,697$3,697
IX-22 Depreciation, depletion and amortizationPrograms $226$226
IX-23 InsurancePrograms $2,290$2,290
IX-24 Other expenses (24a–d)Programs $2,486$2,486
IX-25 Total functional expensesPrograms $373,258 · Management $15,035 · Fundraising $4,066$392,359
Part X · Balance sheet $725,626 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $225,362$105,574
X-2 Savings and temporary cash investmentsStart of year $577,781$592,943
X-9 Prepaid expenses and deferred chargesStart of year $8,348$8,718
X-10c Land, buildings and equipment, netStart of year $378$152
X-15 Other assetsStart of year $18,033$18,239
X-16 Total assetsStart of year $829,902$725,626
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $829,902$725,626
X-33 Total liabilities and net assetsStart of year $829,902$725,626
Part XI · Reconciliation of net assets $725,626 net assets at year end
XI-1 Total revenue$288,083
XI-2 Total expenses$392,359
XI-3 Revenue less expenses−$104,276
XI-4 Net assets at start of year$829,902
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$725,626

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

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