Front and Centered

Tax-deductible

Seattle, WA501(c)(3)EnvironmentEIN 84-3336800Revenue $2.6M in FY2023

On file with the IRSfrontandcentered.org2800 1st Ave Ste 201, 98121-1131 · Seattle, WATax-exempt since Feb 2020Publicly supported charity — 170(b)(1)(A)(vi)

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Education, advocacy, capacity building and policy

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 5 volunteers and 8 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2023 · 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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $216K a year · 9% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 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
$254K
to officers and key staff · 8% of spending
Top officer’s pay higher than 54% of similar orgs
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$606K
24% of total assets
Looks good: liabilities are 24% 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
$2.6M
-24% vs prior year
Spent
$3.0M
To programs
86%
Net assets
$2.0M
By yearFY2020–FY2023
Revenue
$2.6M
FY2023▼ -24%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.1M
FY2021$1.8M
FY2022$3.4M
FY2023$2.6M
Expenses
$3.0M
FY2023▲ +26%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.9M
FY2021$1.7M
FY2022$2.4M
FY2023$3.0M
Net assets
$2.0M
FY2023▼ -18%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$1.4M
FY2022$2.4M
FY2023$2.0M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Feb 2020.

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% · $2.6M Management & general 9% · $261K Fundraising 6% · $169K

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

6 people listed on the 990; $254K paid to officers and key staff.

Part VII, Section A · reportable compensation
Co-Executive Director
$133,483Pt VII · Sec A
Co-Executive Director
$120,304Pt VII · Sec A
Board President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Deric Gruen’s $133K as Co-Executive Director is at the 54th percentile of top reported officer pay among 1851 $1–10M 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 · 3 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Deric Gruen$133,483$121,459$111,412$102,890
Aurora Martin$120,304——$87,053
Jill Mangalliman——$1,000—

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 Front and Centered 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 15aYes

Programs and updates

Empowers communities through organizational strategy consultation, technical assistance, grant writing coaching, and funding opportunities to support education, advocacy, and policy initiatives.

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Provided by the organization

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3 programs · $2.2M · in their own filed words · FY2023
01

Programs Policy

Provided research, writing, analysis, and policy advocacy on issues related equitable governance, environmental health, and economic transformation for community resilience. Our community driven activities align with our broader vision of a Just Transition, where power and resources shift toward a sustainable, equitable future for all…

$1.2Mprogram expense
02

Community Engagement

We connect with and empower frontline communities - primarily people of color, Indigenous communities, migrants and people with low incomes - who are disproportionatelyaffected by environmental issues.

$533Kprogram expense
03

Capacity Building

Provided organizational strategy consultation, technical assistance and support, grant writing coaching and advice, as well as community grant opportunities.

$475Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$20K
Grants paid · 120 grants · $1.7M · 2020–2023
Solid Ground WashingtonWA · FY2023$45,000
Disability Rights WashingtonWA · FY2023$27,950
Mother AfricaWA · FY2023$22,450
Puget Sound SageWA · FY2023$20,450
NickelsvilleWA · FY2023$20,000
Seattle Parks FoundationWA · FY2023$10,000
NA Ah Illahee FundWA · FY2023$9,050
Comite Civico Del Valle INCCA · FY2023$6,000
Rainier Avenue Radio LLCFY2023$5,000
Food Oasis LLCFY2022$58,600
Villa ComunitariaWA · FY2022$36,800
Khmer Samaki CorporationFY2022$31,600
See all 120 grants →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.6M
Ln 12
Gifts and grantsLn 1h$2.4M
Fees for servicesLn 2g$179K
Investment incomeLn 3$9K
Money outPt IX
$3.0M
Ln 25
Programscol B$2.6M
Managementcol C$261K
Fundraisingcol D$169K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$2.3M
Total assetsLn 16$2.6M
LiabilitiesLn 26$606K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.4M
Government grantsLn 1e$1.1M
Noncash giftsLn 1g$26K
Fees for servicesLn 2g$179K
Investment incomeLn 3$9K
Total revenueLn 12$2.6M
Assets in detailPt X, end of year
CashLn 1$1.3M
SavingsLn 2$991K
Cash and savings togetherLn 1–2$2.3M
Land, buildings, equipmentLn 10c$6K
Other assetsLn 15$3K
Total assetsLn 16$2.6M
LiabilitiesLn 26$606K
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 58
VolunteersI 65
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 FY23End FY23
Cash and savingsLn 1–2$1.9M$2.3M
Land, buildings, equipmentLn 10c$8K$6K
Total assetsLn 16$2.8M$2.6M
LiabilitiesLn 26$349K$606K
Net assetsLn 32$2.4M$2.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$353K$353K
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$271K$205K$19K$48K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$837K$717K$113K$6K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$72K$63K$7K$2K
Payroll taxesLn 10$92K$79K$9K$4K
Management feesLn 11a$0
Legal feesLn 11b$12K$12K
Accounting feesLn 11c$41K$41K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$1.1M$975K$23K$82K
Advertising and promotionLn 12$887$887
Office expensesLn 13$2K$1K$809$146
Information technologyLn 14$52K$32K$5K$16K
RoyaltiesLn 15$0
OccupancyLn 16$83K$68K$10K$5K
TravelLn 17$53K$49K$951$3K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$35K$34K$916$407
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$13K$162$13K$57
Other expenses (24a–d)Ln 24$25K$20K$3K$3K
All other expensesLn 24e$3K$2K$306$24
Total functional expensesLn 25$3.0M$2.6M$261K$169K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $2.6M$3.0M−$442K$2.0M 990 PDF
FY2022 $3.4M$2.4M$1.0M$2.4M 990 PDF
FY2021 $1.8M$1.7M$113K$1.4M 990 PDF
FY2020 $2.1M$1.9M$178K$1.3M 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 FY2023 990 (6 parts)
Part I · Summary $2,584,627 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,384,095$2,396,818
I-9 Program service revenuePrior year $21,800$179,252
I-10 Investment incomePrior year $5,608$8,557
I-11 Other revenue$0
I-12 Total revenuePrior year $3,411,503$2,584,627
I-13 Grants and similar amounts paidPrior year $394,480$352,967
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $879,965$1,272,636
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,119,744$1,401,447
I-18 Total expensesPrior year $2,394,189$3,027,050
I-19 Revenue less expensesPrior year $1,017,314−$442,423
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,584,627 across 7 lines filed
VIII-1e Government grants$1,081,192
VIII-1f All other contributions, gifts and grants$1,315,626
VIII-1g Noncash contributions (included above)$25,568
VIII-1h Total contributions, gifts and grants$2,396,818
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$179,252
VIII-3 Investment incomeRelated to mission $8,557$8,557
VIII-12 Total revenueRelated to mission $8,557$2,584,627
Part IX · Statement of functional expenses $3,027,050 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $352,967$352,967
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 staffPrograms $205,360 · Management $18,517 · Fundraising $47,513$271,390
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $717,245 · Management $113,379 · Fundraising $6,181$836,805
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $63,190 · Management $6,573 · Fundraising $2,475$72,238
IX-10 Payroll taxesPrograms $78,501 · Management $9,244 · Fundraising $4,458$92,203
IX-11a Management fees$0
IX-11b Legal feesManagement $12,085$12,085
IX-11c Accounting feesManagement $41,454$41,454
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $974,616 · Management $22,602 · Fundraising $81,639$1,078,857
IX-12 Advertising and promotionManagement $887$887
IX-13 Office expensesPrograms $1,035 · Management $809 · Fundraising $146$1,990
IX-14 Information technologyPrograms $31,505 · Management $5,003 · Fundraising $15,828$52,336
IX-15 Royalties$0
IX-16 OccupancyPrograms $67,659 · Management $10,402 · Fundraising $5,185$83,246
IX-17 TravelPrograms $49,478 · Management $951 · Fundraising $2,789$53,218
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $33,610 · Management $916 · Fundraising $407$34,933
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $1,519$1,519
IX-23 InsurancePrograms $162 · Management $12,806 · Fundraising $57$13,025
IX-24 Other expenses (24a–d)Programs $19,543 · Management $3,256 · Fundraising $2,583$25,382
IX-24e All other expensesPrograms $2,185 · Management $306 · Fundraising $24$2,515
IX-25 Total functional expensesPrograms $2,597,056 · Management $260,709 · Fundraising $169,285$3,027,050
Part X · Balance sheet $2,568,251 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $141,713$1,286,774
X-2 Savings and temporary cash investmentsStart of year $1,776,973$990,801
X-4 Accounts receivableStart of year $812,958$276,253
X-9 Prepaid expenses and deferred chargesStart of year $7,835$4,928
X-10c Land, buildings and equipment, netStart of year $7,713$6,195
X-15 Other assetsStart of year $3,300$3,300
X-16 Total assetsStart of year $2,750,492$2,568,251
X-17 Accounts payable and accrued expensesStart of year $203,970$555,552
X-18 Grants payableStart of year $144,650$50,250
X-26 Total liabilitiesStart of year $348,620$605,802
X-27 Net assets without donor restrictionsStart of year $1,138,560$661,822
X-28 Net assets with donor restrictionsStart of year $1,263,312$1,300,627
X-32 Total net assets or fund balancesStart of year $2,401,872$1,962,449
X-33 Total liabilities and net assetsStart of year $2,750,492$2,568,251
Part XI · Reconciliation of net assets $1,962,449 net assets at year end
XI-1 Total revenue$2,584,627
XI-2 Total expenses$3,027,050
XI-3 Revenue less expenses−$442,423
XI-4 Net assets at start of year$2,401,872
XI-6 Donated services and use of facilities$3,000
XI-10 Net assets at end of year$1,962,449

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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