CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.
Any time an Analysts' Note refers to a charity's Audited Financial Statements or IRS tax form, CharityWatch encourages interested donors to obtain a copy of the referenced documents so that they may view the information in context. Please contact the charity directly to request a copy of any referenced document. Charity tax forms and audits may also be obtained from a number of online databases. For a list of sources, please visit our LINKS page.
|According to the Earthjustice audit of June 30, 2017 (Note 2, Donated Services):|
Earthjustice received donated services in fiscal 2017 on which it placed a total value of $5,444,410. These services consisted of: (1) donated legal services estimated to be $3,869,850, and (2) donated public service announcements amounting to $1,574,560.
The donated public service announcements consisted of "donated space for public service announcements in various print, television, and web-based media as well as in major U.S. airport locations and various outdoor locations. The fair value of these donations has been estimated using published advertising rates for comparable space in the publications and an estimate for like kind space in airports..."
[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found by clicking on "About CharityWatch" from the navigation bar and then clicking on "Criteria & Methodology".]
|According to the Earthjustice audit of June 30, 2017 (Note 3, Contributions Receivables):|
"Additionally, one donor comprised 16% and 26% of total contributions for the years ended June 30, 2017 and 2016, respectively."
|According to the Earthjustice audit of June 30, 2017 (Note 1, History and Organization):|
"The board authorized the formation of an affiliated, but independent 501(c)(4) [tax-exempt, social welfare] organization. The new organization, Earthjustice Action, was incorporated on June 23, 2017 and will help advance protection of the environment."
For more information on the differences between 501(c)(3) & 501(c)(4) nonprofits, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found in "Criteria & Methodology" under the "About Us" navigation header.
For more information about things to consider when donating to organizations that have related 501(c)(3) public charity and 501(c)(4) social welfare entities, click on "Articles" from the navigation header and read "Sorting Out Non-Profit Pairs."
|According to the Earthjustice tax filing for the fiscal year-ended June 30, 2017 re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):|
"One-time performance bonuses and a retirement bonus in the amounts shown in Part II, Column B(ii) [cited below] were paid in calendar year 2016. The amounts paid were approved by the President. No bonuses were made contingent on revenues or net income of the Organization."
Earthjustice reports paying the following in "Bonus & incentive compensation" to these individuals in calendar year 2016 (IRS Form 990, Schedule J, Part II):
(1) Kristine Stratton, Sr. VP of Operations; Assistant Secretary: $15,000, with reported total compensation of $293,094;
(2) William Curtiss, General Counsel; Assistant Secretary (to September 2016): $2,500, with reported total compensation of $184,504;
(3) Abigail Dillen, Vice President Litigation: $37,468, with reported total compensation of $316,546; and
(4) Martin Hayden, Vice President Litigation: $2,000, with reported total compensation of $252,724.