STRATEGY STUDIO / PUBLIC DATA EXPLORER

EARTH LAW CENTER: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
EARTH LAW CENTER (EIN 32-0258388)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-01
IRS object ID
202443069349300404
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-01T07:09:25-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN921670999PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Browne Tax & Advisory SPCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11037 NE 65th Street PMB 80493AddressLine1Txt
CitySeattleCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98115ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN320258388EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EARTH LAW CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEARTBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1530 Main Ave Unit FAddressLine1Txt
CityDurangoCityNm
State AbbreviationCOStateAbbreviationCd
ZIP81301ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGRANT WILSONPersonNm
Person TitleEXECUTIVE DIRECPersonTitleTxt
Phone5105661063PhoneNum
Signature2024-10-31SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCameron BrownePreparerPersonNm
PTINP01429451PTIN
Phone2063314585PhoneNum
Preparation2024-11-01PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$748,269GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.EARTHLAWCENTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionEarth Law Center works to build a global force of advocates for the inherent rights of nature. Earth Law Centers goal is to ensure the laws of all governments recognize and protect the rights of ecosystems and species to exist, thrive, and evolve.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$765,202PYContributionsGrantsAmt
CY Contributions Grants$736,630CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1,728PYInvestmentIncomeAmt
CY Investment Income$11,639CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$766,930PYTotalRevenueAmt
CY Total Revenue$748,269CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$253,838PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$280,583CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$10,403CYTotalFundraisingExpenseAmt
PY Other Expenses$392,202PYOtherExpensesAmt
CY Other Expenses$516,765CYOtherExpensesAmt
PY Total Expenses$646,040PYTotalExpensesAmt
CY Total Expenses$797,348CYTotalExpensesAmt
PY Revenues Less Expenses$120,890PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$49,079CYRevenuesLessExpensesAmt
Total Assets BOY$924,650TotalAssetsBOYAmt
Total Assets EOY$867,749TotalAssetsEOYAmt
Total Liabilities BOY$12,842TotalLiabilitiesBOYAmt
Total Liabilities EOY$817TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$911,808NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$866,932NetAssetsOrFundBalancesEOYAmt
MissionEarth Law Center works to build a global force of advocates for the inherent rights of nature. Earth Law Centers goal is to ensure the laws of all governments recognize and protect the rights of ecosystems and species to exist, thrive, and evolve.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$781,725ExpenseAmt
Revenue$736,630RevenueAmt
DescEarth Law Center engaged in education, advocacy, and outreach in support of ecocentric legal paradigms, including legal rights for Nature. Our efforts resulted in several lawsuit victories, recognition of the Rights of Nature in numerous countries, and education of thousands of lawyers and law students regarding ecocentric law.Desc
Total Program Service Expenses$781,725TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGRANT WILSONPersonNm
Phone5105661063PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1530 Main Ave Unit FAddressLine1Txt
CityDurangoCityNm
State AbbreviationCOStateAbbreviationCd
ZIP81301ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ELVIR CAUSEVIC
TREASURER0.000.00Yes (X)$0$0$0
FELIPE CLAVIJO OSPINA
TRUSTEE0.000.00Yes (X)$0$0$0
LEEANN LAHREN
BOARD CHAIR0.000.00Yes (X)$0$0$0
BRANDON HUBBARD
TRUSTEE0.000.00Yes (X)$0$0$0
RACHELLE ADAM
SECRETARY0.000.00Yes (X)$0$0$0
CORINNE SANDERS
VICE PRESDIENT0.000.00Yes (X)$0$0$0
GRANT WILSON
EXECUTIVE DIRECTOR0.000.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$736,630AllOtherContributionsAmt
Total Contributions$736,630TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,639TotalRevenueColumnAmt
Related Or Exempt Func Income$11,639RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$748,269TotalRevenueColumnAmt
Related Or Exempt Func Income$11,639RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$244,542TotalAmt
Program Services$232,731ProgramServicesAmt
Management And General$3,422ManagementAndGeneralAmt
Fundraising$8,389FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$16,315TotalAmt
Program Services$15,856ProgramServicesAmt
Management And General$153ManagementAndGeneralAmt
Fundraising$306FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$19,726TotalAmt
Program Services$18,779ProgramServicesAmt
Management And General$275ManagementAndGeneralAmt
Fundraising$672FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$132,775TotalAmt
Program Services$132,775ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$304,072TotalAmt
Program Services$304,072ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,600TotalAmt
Program Services$2,700ProgramServicesAmt
Management And General$900ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,553TotalAmt
Program Services$9,543ProgramServicesAmt
Management And General$10ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,080TotalAmt
Program Services$3,044ProgramServicesAmt
Fundraising$1,036FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$8,000TotalAmt
Program Services$8,000ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$29,652TotalAmt
Program Services$29,652ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$11,721TotalAmt
Program Services$11,721ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,972TotalAmt
Program Services$4,972ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PAYROLL$1,887$1,427$460
LICENSE$321$321
TELEPHONE$832$832
SUPPLIES$5,300$5,300

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$797,348TotalAmt
Program Services$781,725ProgramServicesAmt
Management And General$5,220ManagementAndGeneralAmt
Fundraising$10,403FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$924,650BOYAmt
EOY$867,749EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$924,650BOYAmt
EOY$867,749EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$12,842BOYAmt
EOY$817EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,842BOYAmt
EOY$817EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$641,483BOYAmt
EOY$690,153EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$270,325BOYAmt
EOY$176,779EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$911,808BOYAmt
EOY$866,932EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$924,650BOYAmt
EOY$867,749EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$49,079ReconcilationRevenueExpnssAmt
Prior Period Adjustments$4,203PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$193,479CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$395,313CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$900,707CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$765,202CurrentTaxYearMinus1YearAmt
Current Tax Year$736,630CurrentTaxYearAmt
Total$2,991,331TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$193,479CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$395,313CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$900,707CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$765,202CurrentTaxYearMinus1YearAmt
Current Tax Year$736,630CurrentTaxYearAmt
Total$2,991,331TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$541,888SubstantialContributorsTotAmt
Public Support Total170$2,449,443PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$193,479CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$395,313CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$900,708CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$765,202CurrentTaxYearMinus1YearAmt
Current Tax Year$736,630CurrentTaxYearAmt
Total$2,991,332TotalAmt
FieldValueIRS element (for citing)
Total Support$5,982,663TotalSupportAmt
Public Support CY1700.40940PublicSupportCY170Pct
Public Support PY1700.41400PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11Earth Law Center gives its board of Trustees the opportunity to examine, comment on, and approve Form 990 prior to submitting the return to the IRS.
Conflict of interest policy compliance Part VI line 12cStaff and Board members annual disclose and promptly update any disclosures previously made to the Board President of ELC.
CEO executive director top management comp Part VI line 15aThe Independent Executive Committee of the Board reviews Executive Directors previous fiscal years workplan and accomplishments and using data of comparable positions at similarly situated organizations determines compensation. All discussions, recommendations ,and decisions are contemporaneously documented in the minutes of the Board of Directors meeting and summarized in a review memorandum signed by the Board President.
Governing documents etc available to public Part VI line 19Documents are available upon request.