According to the Earthjustice audit of June 30, 2023 (Note 2 re: Donated Services): Earthjustice received donated services in fiscal 2023 on which it placed a total value of $10,865,004. These services consisted of: (1) "donated legal services...estimated to be $3,638,812," and (2) "donated space for public service announcements in various print, television, and web-based media as well as in major United States of America ('U.S.') airport locations and various outdoor locations" amounting to $7,226,192. [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.]
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According to the Earthjustice audit of June 30, 2023 (Note 4, Contributions Receivables): "One donor comprised 14% and 11% of total contributions for the years ended June 30, 2023 and 2022, respectively..." |
According to the Earthjustice audit of June 30, 2023 (Note 13, Related Parties): "On June 27, 2017, the Earthjustice Board authorized the formation of Earthjustice Action, an independent 501(c)(4) organization to help advance protection of the environment through political advocacy. Some members of the Earthjustice Action Board are also on the Earthjustice Board as of June 30, 2023. 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, 2023, EJ reports making a cash grant in the amount of $250,000 to Earthjustice Action in fiscal 2023 (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." |
According to the Earthjustice (EJ) tax filing for the fiscal year ended June 30, 2023, EJ reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III): 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 2022. 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 three individuals in calendar year 2022: Concepcion Lozano-Batista, General Counsel and Assistant Secretary, received $25,000, with total reported compensation of $249,039. The other two individuals received $3,500 and $10,000, with total reported compensation of $268,489 and $370,284, respectively.
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