Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2023.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
85 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
7 people listed on the 990; $112K paid to officers and key staff (Part VII, Section A).
James Browning’s $112K as Executive Director is at the 87th 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 F Minus executive salaries →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
Exposes fossil fuel lobbyists' conflicts of interest to advance climate action.
Questions for F Minus
Your first name shows with your question. F Minus answers here, for everyone.
F Minus is a lobbying accountability group that promotes transparency in lobbying and seeks to expose instances of lobbying conflicts of interest. F Minus created the first-ever database of all US state-level fossil fuel lobbyists and is using it to expose the extent to which fossil fuel lobbyists are playing both sides of the climate…
Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 88-4392126) · Dispute this lineFunders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2024 990, line by line.
Download 990
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $184K | |
| InvestmentsLn 11–13 | $0 | |
| Land, buildings, equipmentLn 10c | $0 | |
| Total assetsLn 16 | $0 | $184K |
| LiabilitiesLn 26 | $0 | $3K |
| Net assetsLn 32 | $0 | $181K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| 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 officers and key staff (Part IX, line 5)Ln 5 | $112K | $95K | $15K | $2K |
| Pay of disqualified personsLn 6 | $0 | |||
| Other salaries and wagesLn 7 | $7K | $6K | $925 | $142 |
| Pension plan contributionsLn 8 | $0 | |||
| Other employee benefitsLn 9 | $4K | $3K | $459 | $71 |
| Payroll taxesLn 10 | $9K | $8K | $1K | $183 |
| Management feesLn 11a | $0 | |||
| Legal feesLn 11b | $0 | |||
| Accounting feesLn 11c | $0 | |||
| Lobbying feesLn 11d | $0 | |||
| Professional fundraising feesLn 11e | $0 | |||
| Investment management feesLn 11f | $0 | |||
| Other fees for servicesLn 11g | $0 | |||
| Advertising and promotionLn 12 | $9K | $7K | $1K | $171 |
| Office expensesLn 13 | $14K | $12K | $2K | $273 |
| Information technologyLn 14 | $13K | $11K | $2K | $266 |
| RoyaltiesLn 15 | $0 | |||
| OccupancyLn 16 | $155 | $132 | $20 | $3 |
| TravelLn 17 | $14K | $12K | $2K | $287 |
| Travel and entertainment for public officialsLn 18 | $0 | |||
| Conferences, conventions and meetingsLn 19 | $400 | $340 | $52 | $8 |
| InterestLn 20 | $0 | |||
| Payments to affiliatesLn 21 | $0 | |||
| Depreciation, depletion and amortizationLn 22 | $0 | |||
| InsuranceLn 23 | $2K | $2K | $318 | $49 |
| Other expenses (24a–d)Ln 24 | $148K | $126K | $19K | $3K |
| All other expensesLn 24e | $1K | $1K | $168 | $26 |
| Total functional expensesLn 25 | $334K | $284K | $43K | $7K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 Latest ViewingFiled with the IRS May 14, 2025 | $515K | $334K | $181K | $181K | 990 PDF |
Schedules filed Part IV
See the full FY2024 990
Part I · Summary $514,917 revenue, 12 lines filed
Part VI · Governance 0 of 7 board members independent, 1 to look at
Part VIII · Statement of revenue $514,917 across 8 lines filed
Part IX · Statement of functional expenses $334,165 across 31 lines filed
Part X · Balance sheet $184,225 assets, 22 lines filed
Part XI · Reconciliation of net assets $180,752 net assets at year end
Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File
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