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Nonprofit · EIN 94-3164862

ENVIRONMENTAL LAW FOUNDATION

Tax-exempt · OAKLAND, CA 94612

Financials

$249K$244K2023$236K$245K2024
Revenue Expenses · by fiscal year end
Financials of ENVIRONMENTAL LAW FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$235,747$245,469-$9,722$65,133$7,184$57,949
December 31, 2023990$249,133$243,820$5,313$72,947$7,443$65,504
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$232,594
Program service revenue
$3,000
Investment income
$104
Other revenue
$49

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$52,250
Other salaries and wages
$62,700
Salaries, compensation and benefits (total)
$150,949
Professional fundraising fees
$0
Occupancy
$54,119
Travel
$15
Program services (functional)
$245,469

Balance sheet and other

Total assets, start of year
$72,947
Total assets, end of year
$65,133
Total liabilities, end of year
$7,184
Net assets, end of year
$57,949
Net assets without donor restrictions
$57,949
Gross receipts
$235,747
Employees
2
Volunteers
0
Year formed
1991
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 December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
Nathaniel KaneExecutive Director
Officer, Key employee
40$52,250
Alex LeumerBoard President
Trustee or director
2$0
James WheatonSecretary
Trustee or director
2$0
Maya KuttanBoard Member
Trustee or director
2$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Nathaniel KaneExecutive Director
Officer, Key employee
40$53,495
Alex LeumerBoard President
Trustee or director
2$0
James WheatonSecretary
Trustee or director
2$0
Maya KuttanBoard Member
Trustee or director
2$0

Address and contacts

Address (IRS master file)
1222 PRESERVATION PARK WAY, OAKLAND, CA 94612-1204
In care of
% ENVIRONMENTAL LAW FOUNDATION
Principal officer (990 for 2024)
Nathaniel Kane, 1222 Preservation Park Way, Suite 200, Oakland, CA 94612
Signed the 990
Nathaniel Kane, Executive Director
Phone
(510) 208-4555

California records

California keeps its own records of charities and corporations. Search them by EIN 94-3164862 or by the name ENVIRONMENTAL LAW FOUNDATION.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

Environmental Law Foundation's (ELF) mission is to protect the environment, communities, and consumers against harmful toxics and other environmental harms. Our work consistently improves environmental quality for those most at risk by providing access to information, strategies and enforcement of environmental, toxics, and community right-to-know laws.

990 for the year ended December 31, 2024

Program accomplishments

  • In order to achieve our mission, ELF brings legal cases and advocates on behalf of the public interest. In 2024, among other things, we advocated for flow requirements in the Scott River in Northern California. We also litigated cases protecting groundwater resources in the San Joaquin Valley, litigated and advocated for groundwater quality in the Central Coast and Central Valley, and advocated for regulation of dairy CAFOs consistent with state law.
    Expenses $245,469 · grants $196,737 · revenue $235,746

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
94-3164862
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1997
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$65,133
Income (IRS master file)
$235,747

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$235,747$245,469$65,133XML
990December 2023$249,133$243,820$72,947XML
990December 2022$233,328$281,515$85,634IRS
990December 2021–––IRS
990-EZDecember 2020–––IRS
990December 2019–––IRS
990-EZDecember 2018–––IRS
990December 2017–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 94-3164862).

Questions about ENVIRONMENTAL LAW FOUNDATION

What is the EIN of ENVIRONMENTAL LAW FOUNDATION?
The employer identification number (EIN) of ENVIRONMENTAL LAW FOUNDATION is 94-3164862.
Is ENVIRONMENTAL LAW FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
Are donations to ENVIRONMENTAL LAW FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does ENVIRONMENTAL LAW FOUNDATION 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 ENVIRONMENTAL LAW FOUNDATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ENVIRONMENTAL LAW FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of ENVIRONMENTAL LAW FOUNDATION?
The 990 for the year ended December 31, 2024 names Nathaniel Kane.
Who are the officers and directors of ENVIRONMENTAL LAW FOUNDATION?
The 990 for the year ended December 31, 2024 lists 4 people; 1 received compensation from the organization, the highest $52,250 (Nathaniel Kane, Executive Director).
How much revenue does ENVIRONMENTAL LAW FOUNDATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $235,747, expenses of $245,469 and total assets of $65,133 at year end.

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