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League of Conservation Voters Education Fund

CharityWatch report issued
February 2023

 
NOT
RATABLE
CharityWatch Grade
 

Contact Information

League of Conservation Voters Education Fund
740 15th Street NW
Suite 700
Washington, DC 20005

Other Names

None

Tax Status

501(c)3

Website

www.lcvef.org

Stated Mission

Works to turn environmental values into national, state & local priorities; educates the public, media & elected officials about key environmental issues; works to increase voter participation in the democratic process; mobilizes a diverse network of activists to advocate for sound environmental policies.

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Data based on Fiscal Year Ended 12/31/2021

*Why Not Ratable?

CharityWatch is currently unable to rate this organization. This does not imply a negative or positive evaluation. Please see the Analysts' Notes section for a more detailed explanation.

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
League of Conservation Voters Education Fund
meets governance benchmarks.
 
League of Conservation Voters Education Fund
does not meet transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

  Name Title Compensation
1 Benjamin Flamm Senior Director, Institutional Fundraising $139,230
2 Matthew Davis VP, Civic Engagement $123,277
3 Gene Karpinski President $119,105
1
Name: Benjamin Flamm
Title: Senior Director, Institutional Fundraising
Compensation: $139,230
2
Name: Matthew Davis
Title: VP, Civic Engagement
Compensation: $123,277
3
Name: Gene Karpinski
Title: President
Compensation: $119,105

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.

During the fiscal year ended 12/31/2021, the vast majority of the League of Conservation Voters Education Fund's program spending consisted of grants provided to the affiliated League of Conservation Voters, Inc., a 501(c)(4), tax-exempt, social welfare organization. For this reason, CharityWatch is unable to provide a complete rating of League of Conservation Voters Education Fund for the fiscal year ended 12/31/2021. More detail is provided below.


According to the League of Conservation Voters Education Fund (Education Fund) audit of December 31, 2021 (Note 10, Related Party):

"The Education Fund is affiliated through common management with the League of Conservation Voters, Inc. (the League). The League, a non-profit organization exempt under Section 501(c)(4) of the IRC [Internal Revenue Code], was established to promote effective advocacy for the protection of the environment. The League and the Education Fund have separate Boards of Directors, and accordingly, the [audited] financial statements of the organizations have not been consolidated."

[...]

"...[T]he Education Fund provided grants to the League during the year ended December 31, 2021 of $34,000,000."

[A $34 million grant to the League of Conservation Voters is also reported on Schedule I, Part II of the League of Conservation Voters Education Fund's 2021 IRS Form 990 tax filing.]

 

The $34 million granted by the League of Conservation Voters Education Fund to the affiliated League of Conservation Voters during the year ended December 31, 2021, as cited above, represents approximately 73% and 69% of the Education Fund's reported total program services expenses and total expenses, respectively, in 2021.

CharityWatch's methodology is not designed to measure how efficiently a nonprofit grants funds to one of its affiliated organizations. For this reason, since the vast majority of the League of Conservation Voters Education Fund's program spending in 2021 consists of grants to its related 501(c)(4) entity, we do not believe it is fair to publish a Program % for the League of Conservation Voters Education Fund alongside those of other nonprofits that conduct their own programs and/or primarily make grants to other, independent nonprofit organizations.

However, given that the League of Conservation Voters Education Fund publishes its own, separate financial statements, CharityWatch is able to provide a Cost to Raise $100 ratio for League of Conservation Voters Education Fund:

For the fiscal year ended 12/31/2021, League of Conservation Voters Education Fund spent a very reasonable $3 to raise each $100 in public support.

CharityWatch provides a complete letter grade rating, including a Program Percentage, for League of Conservation Voters, the affiliated 501(c)(4) nonprofit entity that received the $34 million in grants from the Education Fund in 2021.


CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even if their financial activities 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 501(c)(3) public charity and 501(c)(4) social welfare entities, read "Sorting Out Nonprofit Pairs" in the "Articles & Alerts" section, below.

According to the League of Conservation Voters Education Fund audit of December 31, 2021 (Note 12, Risk and Uncertainty):

"The Education Fund is responding to the uncertainty created by the COVID-19 outbreak by adjusting its operations accordingly and will continue to assess and monitor the situation as it evolves; however, at this point, the extent to which COVID-19 will impact the Education Fund's financial condition or results of operations is uncertain and is continually evaluated by management."


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