Support educational and Training programs for state and local enforcement of environmental laws and regulations.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
4 of 6
filings with a surplus
Average surplus $122K a year · 26% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
38 mo
of spending, in cash
Plus $729K in investments, Pt X · Ln 11–13
Looks good: 37.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $87K
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
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$424K
+168% vs prior year
Spent
$140K
To programs
87%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$424K
FY2022▲ +168%
Tap a bar for its year
Revenue by fiscal year
FY2020$183K
FY2021$158K
FY2022$424K
FY2023$817K
FY2024$647K
FY2025$559K
Expenses
$140K
FY2022▼ -36%
Tap a bar for its year
Expenses by fiscal year
FY2020$124K
FY2021$217K
FY2022$140K
FY2023$388K
FY2024$483K
FY2025$704K
Net assets
$1.2M
FY2022▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.1M
FY2022$1.2M
FY2023$1.6M
FY2024$1.8M
FY2025$1.7M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2022 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 2002.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $122K Management & general 13% · $18K

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.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary, Asst Treasurer
$0Pt VII · Sec A
Past President/ Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Michael Freeman’s $5K as Vice President is at the 2nd 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.

See Western States Projects Training Fund 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

Trains state and local officials on environmental compliance and enforcement.

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Your first name shows with your question. Western States Projects Training Fund answers here, for everyone.

Provided by the organization

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1 program · $122K · in their own filed words · FY2022
01

Supported training by the western states project on environmental compliance and enforcement for local and state environmental regulators, attorneys, prosecutors, and law enforcement officers. Courses included introductory and advanced training on administrative, civil, and criminal enforcement.

$122Kprogram 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$87K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$424K
Ln 12
Fees for servicesLn 2g$190K
Gifts and grantsLn 1h$181K
Investment incomeLn 3$53K
Money outPt IX
$140K
Ln 25
Programscol B$122K
Managementcol C$18K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$438K
Total assetsLn 16$1.2M
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$181K
Government grantsLn 1e$181K
Fees for servicesLn 2g$190K
Investment incomeLn 3$53K
Gains on assetsLn 7$36K
Total revenueLn 12$424K
Assets in detailPt X, end of year
CashLn 1$182K
SavingsLn 2$256K
Cash and savings togetherLn 1–2$438K
InvestmentsLn 11–13$729K
Total assetsLn 16$1.2M
LiabilitiesLn 26$0
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3More from this return
EndowmentSch D · Pt V
LineFY22FY21FY20FY19FY18
End of yearLn 1g$729K$871K$927K$827K$698K
Given inLn 1b$40K$78K$91K
SpentLn 1d–1f$195K$158K$7K$6K$81K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$200K$438K
InvestmentsLn 11–13$871K$729K
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.1M$1.2M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$7K$7K
Investment management feesLn 11f$7K$7K
Office expensesLn 13$2K$2K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$3K$3K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$116K$116K$350
All other expensesLn 24e$88$88
Total functional expensesLn 25$140K$122K$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $559K$704K−$144K$1.7M 990 PDF
FY2024Filed with the IRS Apr 30, 2025 $647K$483K$164K$1.8M 990 PDF
FY2023Filed with the IRS Sep 3, 2024 $817K$388K$429K$1.6M 990 PDF
FY2022 ViewingFiled with the IRS Nov 8, 2023 $424K$140K$285K$1.2M 990 PDF
FY2021Filed with the IRS Oct 26, 2022 $158K$217K−$59K$1.1M 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $183K$124K$60K$1.1M 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 FY2022 990 (6 parts)
Part I · Summary $424,417 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,200$181,197
I-9 Program service revenuePrior year $94,850$189,945
I-10 Investment incomePrior year $61,326$53,275
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $158,376$424,417
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 $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $217,362$139,582
I-18 Total expensesPrior year $217,362$139,582
I-19 Revenue less expensesPrior year −$58,986$284,835
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $424,417 across 6 lines filed
VIII-1e Government grants$181,197
VIII-1h Total contributions, gifts and grants$181,197
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $189,945$189,945
VIII-3 Investment incomeExcluded from tax $17,625$17,625
VIII-7 Net gain or loss on sales of assetsExcluded from tax $35,650$35,650
VIII-12 Total revenueRelated to mission $189,945 · Unrelated business $0 · Excluded from tax $53,275$424,417
Part IX · Statement of functional expenses $139,582 across 8 lines filed
IX-11c Accounting feesManagement $7,166$7,166
IX-11f Investment management feesManagement $6,722$6,722
IX-13 Office expensesManagement $1,744$1,744
IX-17 TravelPrograms $3,316$3,316
IX-19 Conferences, conventions and meetingsPrograms $2,613$2,613
IX-23 InsuranceManagement $1,644$1,644
IX-24 Other expenses (24a–d)Programs $115,939 · Management $350$116,289
IX-24e All other expensesManagement $88$88
IX-25 Total functional expensesPrograms $121,868 · Management $17,714 · Fundraising $0$139,582
Part X · Balance sheet $1,167,157 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $123,235$181,804
X-2 Savings and temporary cash investmentsStart of year $76,349$256,381
X-12 Other securitiesStart of year $870,568$728,972
X-16 Total assetsStart of year $1,070,152$1,167,157
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $582,852$1,145,581
X-28 Net assets with donor restrictionsStart of year $487,300$21,576
X-32 Total net assets or fund balancesStart of year $1,070,152$1,167,157
X-33 Total liabilities and net assetsStart of year $1,070,152$1,167,157
Part XI · Reconciliation of net assets $1,167,157 net assets at year end
XI-1 Total revenue$424,417
XI-2 Total expenses$139,582
XI-3 Revenue less expenses$284,835
XI-4 Net assets at start of year$1,070,152
XI-5 Net unrealized gains (losses) on investments−$187,830
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,167,157

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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