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Nonprofit · EIN 94-3161863

IMPACT FUND

Tax-exempt · BERKELEY, CA 94704

Financials

$4.2M$3.6M2024
Revenue Expenses · by fiscal year end
Financials of IMPACT FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$4,175,136$3,579,857$595,279$5,185,406$2,065,967$3,119,439
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$2,579,963
Program service revenue
$1,445,695
Investment income
$69,799
Net income from fundraising events
$79,679
Other revenue
$79,679

Expenses

Grants and similar amounts paid
$735,691
Compensation of officers, directors and key employees
$333,007
Other salaries and wages
$1,258,338
Salaries, compensation and benefits (total)
$1,894,787
Professional fundraising fees
$0
Occupancy
$253,536
Travel
$43,661
Depreciation
$18,770
Program services (functional)
$2,937,477
Management and general (functional)
$186,069
Fundraising (functional)
$456,311

Balance sheet and other

Total assets, start of year
$3,401,437
Total assets, end of year
$5,185,406
Total liabilities, end of year
$2,065,967
Net assets, end of year
$3,119,439
Land, buildings and equipment
$41,637
Publicly traded securities
$3,099,069
Net assets without donor restrictions
$2,441,862
Net assets with donor restrictions
$677,577
Gross receipts
$4,271,317
Employees
20
Volunteers
19
Year formed
1992
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
Lindsay NakoExecutive Dir.
Officer
40$177,520
Edward Basham-WitheringtonDeputy Director40$155,487
Lori E RifkinLitigation Dir.40$134,536
Fawn J KorrTraining Director40$123,902
Erin NunnHR/Finance Mgr.40$113,624
Robert SchugBoard Chair
Trustee or director, Officer
1$0
Sarah AlexanderVice Chair
Trustee or director, Officer
1$0
Mario M MoyaDirector
Trustee or director
1$0
Dena SharpDirector
Trustee or director
1$0
Felicia GilbertDirector
Trustee or director
1$0
Christine SunDirector
Trustee or director
1$0
Tiffany Gourley CarterTreasurer
Trustee or director, Officer
1$0
Andrew P LeeDirector
Trustee or director
1$0
Elissa GershonDirector
Trustee or director
1$0
Jason C MarsiliDirector
Trustee or director
1$0
5 more people on this return
NameTitleHours / weekCompensation
Laboni HoqSecretary
Trustee or director, Officer
1$0
Andre MuraDirector
Trustee or director
1$0
Lawrence YuanDirector
Trustee or director
1$0
Dara SchurDirector
Trustee or director
1$0
Marco SimonsDirector
Trustee or director
1$0

Address and contacts

Address (IRS master file)
2080 ADDISON ST STE 2, BERKELEY, CA 94704-1693
Principal officer (990 for 2024)
Lindsay Nako, 2080 Addison Street 5, Berkeley, CA 94704
Signed the 990
Lindsay Nako, Executive Dir.
Phone
(510) 845-3473
Return prepared by
HEALY AND ASSOCIATES

Mission

Supports class action public interest litigation and awards grants in the areas of human and civil rights, elimination of unlawful discrimination, environmental justice and the relief of poverty. Provides technical support, advice/counseling, training & representation to public interest lawyers. The Impact Fund does not receive any federal funding.

990 for the year ended June 30, 2025

Program accomplishments

  • Grants The Impact Fund makes recoverable grants to lawyers, small law firms, and nonprofit organizations involved in impact litigation. We fund civil rights, human rights, anti-poverty, and environmental justice cases. Most of our grants are for class actions, but we also fund multi-plaintiff and environmental justice cases that aim to significantly affect a larger system or lead to significant law reform. In the 2024/25 fiscal year, the Impact Fund disbursed a total of $690,000 in grant funding via 25 recoverable grants. The Impact Fund has committed around $10 million to justice-related causes since the organizations inception.
    Expenses $2,937,477 · grants $735,691 · revenue $1,445,695
  • Advocacy We advocate for economic, environmental, racial, and social justice as both lead and co-counsel in a small number of complex impact litigation cases. We also author several amicus briefs in important class action cases each year and participate in notice and comment rulemaking for administrative rules and regulations on relevant issues. We also engage in a limited amount of advocacy on these issues.
  • Education and Training In September, we presented our three-day Class Action Training Institute, taking 40 students through all the phases of a mock class action. In February, we presented our annual Class Action Conference, which attracted 277 practitioners from around the nation, sharing current news, developments, and best practices for class action litigation. We also presented multiple training courses, seminars, and workshops on class action strategy, current issues, and practical skills for class action practitioners and legal services organizations.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
94-3161863
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1992
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Unknown (Z99Z)
Assets (IRS master file)
$5,185,406
Income (IRS master file)
$4,271,317

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025–––IRS
990June 2024–––IRS
990June 2023$2,737,475$2,853,731$3,616,509IRS
990June 2022$2,594,529$2,322,725$2,672,702IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 2018–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.

Questions about IMPACT FUND

What is the EIN of IMPACT FUND?
The employer identification number (EIN) of IMPACT FUND is 94-3161863.
Is IMPACT FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
Are donations to IMPACT FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does IMPACT FUND file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of IMPACT FUND due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did IMPACT FUND last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of IMPACT FUND?
The 990 for the year ended June 30, 2025 names Lindsay Nako.
Who are the officers and directors of IMPACT FUND?
The 990 for the year ended June 30, 2025 lists 20 people; 5 received compensation from the organization, the highest $177,520 (Lindsay Nako, Executive Dir.).
How much revenue does IMPACT FUND have?
On its 990 for the year ended June 30, 2025 it reported revenue of $4,175,136, expenses of $3,579,857 and total assets of $5,185,406 at year end.

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