Environmental Law Foundation

Oakland, CA
Tax-exempt since Jan. 1997
EIN: 94-3164862

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Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Crime, Legal-Related / Public Interest Law, Litigation (NTEE)

Donations to this organization are tax deductible.

Details

According to its Dec. 2023 tax filing, this nonprofit:

Reported conflict of interest transactions

Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Revenue

$249k (2023)

Expenses

$244k (2023)

Total Assets

$72.9k (2023)

Total Liabilities

$7.44k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Revenue

$249,133

Expenses

$243,820

Net Income

$5,313

Net Assets

$65,504

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$228,305	91.6%
Program Services	$20,469	8.2%
Investment Income	$160	0.1%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$199	0.1%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$53,495	21.9%
Professional Fundraising Fees	$0
Other Salaries and Wages	$70,425	28.9%

Assets/Debt
Total Assets	$72,947
Total Liabilities	$7,443
Net Assets	$65,504

Reported conflict of interest transactions

Compensation

Key Employees and Officers	Compensation	Related	Other
Nathaniel Kane (Executive Director)	$53,495	$0	$0
Alex Leumer (Board President)	$0	$0	$0
James Wheaton (Secretary)	$0	$0	$0
Maya Kuttan (Board Member)	$0	$0	$0

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990

Filed on May 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2022

Revenue

$233,328

Expenses

$281,515

Net Income

-$48,187

Net Assets

$60,191

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$188,732	80.9%
Program Services	$27,081	11.6%
Investment Income	$66	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$17,449	7.5%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$45,719	16.2%
Professional Fundraising Fees	$28	0.0%
Other Salaries and Wages	$88,788	31.5%

Assets/Debt
Total Assets	$85,634
Total Liabilities	$25,443
Net Assets	$60,191

Reported conflict of interest transactions

Compensation

Key Employees and Officers	Compensation	Related	Other
Nathaniel Kane (Executive Director)	$46,164	$0	$0
Alex Leumer (Board President)	$0	$0	$0
James Wheaton (Secretary)	$0	$0	$0
Maya Kuttan (Board Member)	$0	$0	$0

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990

Filed on Nov. 15, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2021

Revenue

$444,756

Expenses

$315,139

Net Income

$129,617

Net Assets

$108,378

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$282,840	63.6%
Program Services	$154,662	34.8%
Investment Income	$10	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$7,244	1.6%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$26,125	8.3%
Professional Fundraising Fees	$0
Other Salaries and Wages	$88,699	28.1%

Assets/Debt
Total Assets	$149,919
Total Liabilities	$41,541
Net Assets	$108,378

Reported conflict of interest transactions

Compensation

Key Employees and Officers	Compensation	Related	Other
Nathaniel Kane (Executive Director)	$28,353	$0	$0
James Wheaton (Secretary)	$0	$0	$0
Alex Leumer (Board President)	$0	$0	$0
Maya Kuttan (Board Member)	$0	$0	$0

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990

Filed on Nov. 15, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2020

Revenue

$51,807

Expenses

$328,962

Net Income

-$277,155

Net Assets

-$21,238

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$51,137	98.7%
Program Services	$0
Investment Income	$21	0.0%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$649	1.3%

Assets/Debt
Total Assets	$23,474
Total Liabilities	$44,712
Net Assets	-$21,238

Compensation

Key Employees and Officers	Compensation	Other
James Wheaton (President)	$578,911	$0
James Wheaton (President)	$578,911	$0
Nathaniel Kane (Executive Director)	$43,542	$0
Craig Merrilles (Treasurer)	$0	$0
Alex Leumer (Board Member)	$0	$0

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990-EZ

Filed on Nov. 15, 2021

Short form tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2019

Revenue

$566,017

Expenses

$284,156

Net Income

$281,861

Net Assets

$264,242

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$19	0.0%
Program Services	$565,768	100.0%
Investment Income	$17	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$213	0.0%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$20,000	7.0%
Professional Fundraising Fees	$0
Other Salaries and Wages	$87,687	30.9%

Assets/Debt
Total Assets	$365,347
Total Liabilities	$101,105
Net Assets	$264,242

Compensation

Key Employees and Officers	Compensation	Related	Other
James Wheaton (President)	$20,000	$0	$0
Craig Merrilles (Treasurer)	$0	$0	$0
Alex Leumer (Board Member)	$0	$0	$0

990

Filed on Jan. 22, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2018

Revenue

$58,234

Expenses

$288,812

Net Income

-$230,578

Net Assets

-$17,619

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$6,287	10.8%
Program Services	$41,606	71.4%
Investment Income	$4	0.0%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$10,337	17.8%

Assets/Debt
Total Assets	$9,516
Total Liabilities	$27,135
Net Assets	-$17,619

Compensation

Key Employees and Officers	Compensation	Other
James Wheaton (President)	$35,000	$0
Craig Merrilles (Treasurer)	$0	$0
Alex Leumer (Board Member)	$0	$0

990-EZ

Filed on Dec. 29, 2020

Short form tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2017

Revenue

$122,779

Expenses

$311,996

Net Income

-$189,217

Net Assets

$212,959

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$507	0.4%
Program Services	$122,550	99.8%
Investment Income	$3	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	-$281

Notable Expenses		Percent of Total Expenses
Executive Compensation	$60,000	19.2%
Professional Fundraising Fees	$0
Other Salaries and Wages	$124,176	39.8%

Assets/Debt
Total Assets	$213,784
Total Liabilities	$825
Net Assets	$212,959

Compensation

Key Employees and Officers	Compensation	Related	Other
James Wheaton (President)	$60,000	$0	$0
Craig Merrilles (Treasurer)	$0	$0	$0
Alex Leumer (Board Member)	$0	$0	$0

990

Filed on Sept. 11, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2016

Revenue

$407,526

Expenses

$364,105

Net Income

$43,421

Net Assets

$402,176

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$12,247	3.0%
Program Services	$394,975	96.9%
Investment Income	$4	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$300	0.1%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$57,500	15.8%
Professional Fundraising Fees	$0
Other Salaries and Wages	$129,576	35.6%

Assets/Debt
Total Assets	$402,633
Total Liabilities	$457
Net Assets	$402,176

Compensation

Key Employees and Officers	Compensation	Related	Other
James Wheaton (President)	$57,500	$0	$3,600
Craig Merrilles (Treasurer)	$0	$0	$0
Alex Leumer (Board Member)	$0	$0	$0

990

Filed on May 16, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2015

Revenue

$3,541,440

Expenses

$1,357,536

Net Income

$2,183,904

Net Assets

$2,392,272

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$3,537,261	99.9%
Investment Income	$44	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$4,135	0.1%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$61,586	4.5%
Professional Fundraising Fees	$0
Other Salaries and Wages	$126,718	9.3%

Assets/Debt
Total Assets	$2,392,888
Total Liabilities	$616
Net Assets	$2,392,272

Compensation

Key Employees and Officers	Compensation	Related	Other
James Wheaton (President)	$60,000	$0	$400,000
Craig Merrilles (Treasurer)	$0	$0	$0
Alex Leumer (Board Member)	$0	$0	$0

990

Filed on March 18, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2014

Revenue

$406,242

Expenses

$488,733

Net Income

-$82,491

Net Assets

$208,366

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$25	0.0%
Program Services	$405,260	99.8%
Investment Income	$34	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$923	0.2%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$65,923	13.5%
Professional Fundraising Fees	$0
Other Salaries and Wages	$113,234	23.2%

Assets/Debt
Total Assets	$208,743
Total Liabilities	$377
Net Assets	$208,366

Compensation

Key Employees and Officers	Compensation	Related	Other
James Wheaton (President)	$167,721	$0	$9,559
Craig Merrilles (Treasurer)	$0	$0	$0
Alex Leumer (Board Member)	$0	$0	$0

990

Filed on Oct. 15, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2013

Revenue

$645,333

Expenses

$378,618

Net Income

$266,715

Net Assets

$290,857

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$643,475	99.7%
Investment Income	$10	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$1,848	0.3%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$51,994	13.7%

Assets/Debt
Total Assets	$291,324
Total Liabilities	$467
Net Assets	$290,857

Reported conflict of interest transactions

Compensation

Key Employees and Officers	Compensation	Related	Other
James Wheaton (President)	$35,781	$0	$724
Craig Merrilles (Treasurer)	$0	$0	$0
Alex Leumer (Board Member)	$0	$0	$0

990

Filed on Nov. 21, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

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Fiscal Year Ending Dec.
2012

Revenue

$517,196

Expenses

$433,354

Net Income

$83,842

Net Assets

$5,912

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$35,000	6.8%
Program Services	$481,375	93.1%
Investment Income	$11	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$810	0.2%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$34,792	8.0%
Professional Fundraising Fees	$0
Other Salaries and Wages	$136,890	31.6%

Assets/Debt
Total Assets	$64,340
Total Liabilities	$58,428
Net Assets	$5,912

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Revenue

$159,909

Expenses

$346,538

Net Income

-$186,629

Net Assets

-$77,930

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$70,000	43.8%
Program Services	$81,605	51.0%
Investment Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$8,304	5.2%

Assets/Debt
Total Assets	$48,593
Total Liabilities	$126,523
Net Assets	-$77,930

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

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Environmental Law Foundation

Organization summary

Type of Nonprofit

Details

Summary charts: organization finances over time

Revenue $249k (2023)

Expenses $244k (2023)

Total Assets $72.9k (2023)

Total Liabilities $7.44k (2023)

Tax Filings by Year

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from 990-EZ

Compensation

Document Links

990-EZ

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from 990-EZ

Compensation

Document Links

990-EZ

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Revenue

$249k (2023)

Expenses

$244k (2023)

Total Assets

$72.9k (2023)

Total Liabilities

$7.44k (2023)

Fiscal Year Ending Dec.
2023

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2022

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2021

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2014

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2013

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Fiscal Year Ending Dec.
1997