Earthjustice

According to the Earthjustice audit of June 30, 2020 (Note 2 re: Donated Services):

Earthjustice received donated services in fiscal 2020 on which it placed a total value of $4,187,206. These services consisted of: (1) "donated legal services...estimated to be $3,119,889," and (2) "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" amounting to $1,067,317.

[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 on the Our Process page.]

According to the Earthjustice audit of June 30, 2020 (Note 4, Contributions Receivables):

"One donor comprised 9% and 16% of total contributions for the years ended June 30, 2020 and 2019, respectively. Another donor made a multi-year unconditional promise to give comprising of 11% of total contributions for the year ended June 30, 2020."

According to the Earthjustice audit of June 30, 2020 (Note 9, Commitments and Contingencies, COVID-19):

"On January 30, 2020, the World Health Organization ('WHO') announced a global health emergency because of a new strain of coronavirus (the 'COVID-19 outbreak') and the risks to the international community as the virus spread globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report [October 26, 2020]. As such, it is uncertain as to the full magnitude of the effect that the pandemic will have on Earthjustice's financial condition, liquidity, and future results of operations. Management is actively monitoring the impact on its financial condition, liquidity, operations, and workforce."

According to the Earthjustice audit of June 30, 2020 (Note 12, Related Parties):

"In 2017, the Earthjustice board authorized the formation of an affiliated, but independent 501(c)(4) organization to help advance protection of the environment through political advocacy. Earthjustice Action was incorporated on June 27, 2017. Some members of the Earthjustice Action Board are also on the Earthjustice Board as of June 30, 2020. There is a formal cost-sharing agreement under which Earthjustice Action reimburses personnel and overhead costs incurred on its behalf by Earthjustice..."

According to the Earthjustice (EJ) tax filing for the fiscal year ended June 30, 2020, EJ reports making a cash grant in the amount of $130,000 to Earthjustice Action in fiscal 2020 (IRS Form 990, Schedule I, Part II & Schedule R, Part V).

[Note: CharityWatch does not rate Earthjustice Action at this time due to its small size. Should CharityWatch provide a rating for Earthjustice Action in the future, it will be rated separately from Earthjustice because CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even when they are included together in a consolidated audit, due to their differing treatments under the IRS tax code. For more information on this topic, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found on the Our Process page. For more information about things to consider when donating to organizations that have related public charity and social welfare entities, read "Sorting Out Nonprofit Pairs" in the Articles & Alerts section, below.]

According to the Earthjustice (EJ) tax filing for the fiscal year ended June 30, 2020, EJ reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4a):

"Severance was paid to Lisa Garcia in the amount of $130,290 upon her termination on 09/05/2019..."

[Lisa Garcia is reported as "VP of Litigation (ended 9/5/2019)," with total compensation of $373,859 in calendar year 2019 (Schedule J, Part II).]

Regarding nonfixed payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 7):

"One-time performance bonuses and the amounts shown in Part II, column B(ii) ['Bonus & incentive compensation'] were paid in calendar year 2019. The performance bonuses were approved by the president. No bonuses were made contingent on revenues or net income of the organization."

EJ reports "Bonus & incentive compensation" payments to four individuals in calendar year 2019. Two individuals received $10,000 each; the other two reported amounts are $5,000 and $4,500. The reported total compensation in 2019 for the four individuals ranged from $332,813 to $268,642 (IRS Form 990, Schedule J, Part II).