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Nonprofiteer
← CENTER FOR INTERNATIONAL ENVIRONMENTAL LAW INC

Form 990 for tax year 2023

Filed by CENTER FOR INTERNATIONAL ENVIRONMENTAL LAW INC.

What the amendment changed

Compared with the return it replaced , filed 15 May 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$6,243,137 changed to $6,582,463
Total expenses
$9,894,397 changed to $9,943,244
Contributions and grants received
$4,850,040 changed to $5,196,205
Program service revenue
$1,198,919 changed to $1,188,674
Other revenue
$20,975 changed to $24,381
Total assets, end of year
$8,717,035 changed to $9,629,974
Total liabilities, end of year
$513,857 changed to $1,136,317
Net assets or fund balances, end of year
$8,203,178 changed to $8,493,657
Program services expenses
$7,917,731 changed to $7,924,246
Management and general expenses
$1,879,751 changed to $1,922,062
Fundraising expenses
$96,915 changed to $96,936
Program service expenses (Part III)
$7,917,731 changed to $7,924,246

Totals

Total revenue
$6,582,463
Total expenses
$9,943,244
Contributions and grants received
$5,196,205
Grants paid
$230,500
Program service revenue
$1,188,674
Investment income
$173,203
Other revenue
$24,381
Total assets, end of year
$9,629,974
Total liabilities, end of year
$1,136,317
Net assets or fund balances, end of year
$8,493,657
Program services expenses (Part IX)
$7,924,246
Management and general expenses
$1,922,062
Fundraising expenses
$96,936
Program service expenses (Part III)
$7,924,246

Program services were 79.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $5,196,205

  • 2a · Program service revenue: OTHER CONTRACTS & FEES

    total $974,017 · related or exempt $974,017

  • 2b · Program service revenue: INT'L GOV'T CONTRACTS

    total $214,657 · related or exempt $214,657

  • 3 · Investment income

    total $173,203 · excluded $173,203

  • 6a · Gross rents

    real property $8,250

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $8,250

  • 6d · Net rental income or loss

    total $8,250 · excluded $8,250

  • 11a · Other revenue: MISCELLANEOUS

    total $16,131 · excluded $16,131

  • 11e · Other revenue, total

    $16,131

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $210,500 · program services $210,500

  • 3 · Grants to foreign organizations and individuals

    total $20,000 · program services $20,000

  • 5 · Compensation of officers, directors and key employees

    total $449,513 · program services $380,505 · management and general $67,794 · fundraising $1,214

  • 7 · Other salaries and wages

    total $5,715,278 · program services $4,837,884 · management and general $861,957 · fundraising $15,437

  • 8 · Pension plan contributions

    total $130,448 · program services $110,422 · management and general $19,674 · fundraising $352

  • 9 · Other employee benefits

    total $346,208 · program services $293,060 · management and general $52,213 · fundraising $935

  • 10 · Payroll taxes

    total $754,586 · program services $638,744 · management and general $113,804 · fundraising $2,038

  • 11b · Fees: legal

    total $20,019 · program services $14,235 · management and general $5,074 · fundraising $710

  • 11c · Fees: accounting

    total $52,815 · program services $37,556 · management and general $13,386 · fundraising $1,873

  • 11g · Fees: other

    total $732,832 · program services $454,506 · management and general $244,158 · fundraising $34,168

  • 12 · Advertising and promotion

    total $6,549 · program services $4,657 · management and general $1,660 · fundraising $232

  • 13 · Office expenses

    total $89,424 · program services $28,901 · management and general $48,803 · fundraising $11,720

  • 16 · Occupancy

    total $337,171 · program services $205,625 · management and general $131,546

  • 17 · Travel

    total $745,082 · program services $541,434 · management and general $203,322 · fundraising $326

  • 19 · Conferences, conventions and meetings

    total $103,978 · program services $75,558 · management and general $28,374 · fundraising $46

  • 22 · Depreciation, depletion and amortization

    total $35,683 · program services $11,533 · management and general $19,474 · fundraising $4,676

  • 23 · Insurance

    total $16,060 · program services $1,885 · management and general $14,175

  • 24a · Other expenses: SUBSCRIPTIONS & PUB'L

    total $92,855 · program services $30,012 · management and general $50,674 · fundraising $12,169

  • 24b · Other expenses: STAFF DEVELOPMENT

    total $24,693 · program services $7,981 · management and general $13,476 · fundraising $3,236

  • 24c · Other expenses: LEASE SERVICE FEE

    total $11,475 · program services $3,709 · management and general $6,262 · fundraising $1,504

  • 24d · Other expenses: MEMBERSHIP DUES

    total $9,341 · program services $3,019 · management and general $5,098 · fundraising $1,224

  • 24e · All other expenses

    total $38,734 · program services $12,520 · management and general $21,138 · fundraising $5,076

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $47,900 · end of year $2,561,871

  • 2 · Savings and temporary cash investments

    beginning of year $5,608,014 · end of year $3,006,742

  • 3 · Pledges and grants receivable

    beginning of year $4,979,232 · end of year $1,407,760

  • 4 · Accounts receivable

    beginning of year $148,170 · end of year $202,585

  • 9 · Prepaid expenses and deferred charges

    beginning of year $68,411 · end of year $55,923

  • 10a · Land, buildings and equipment: cost or other basis

    $141,409

  • 10b · Land, buildings and equipment: accumulated depreciation

    $71,835

  • 10c · Land, buildings and equipment, net

    beginning of year $52,078 · end of year $69,574

  • 11 · Investments: publicly traded securities

    beginning of year $1,665,763 · end of year $1,791,836

  • 15 · Other assets

    beginning of year $302,890 · end of year $533,683

  • 17 · Accounts payable and accrued expenses

    beginning of year $703,321 · end of year $612,061

  • 19 · Deferred revenue

    beginning of year $124,210 · end of year $22,384

  • 25 · Other liabilities

    beginning of year $273,689 · end of year $501,872

  • 27 · Net assets without donor restrictions

    beginning of year $3,602,456 · end of year $2,720,681

  • 28 · Net assets with donor restrictions

    beginning of year $8,168,782 · end of year $5,772,976

Mission and programs · 2023

Mission

TO INVESTIGATE, RESEARCH, WRITE, PUBLISH, PRESENT CONFERENCES AND TEACH WITH RESPECT TO GLOBAL, REGIONAL, TRANSBOUNDARY, AND COMPARATIVE ENVIRONMENTAL ISSUES AND TO MAKE THE FINDINGS FROM SUCH ACTIVITIES AVAILABLE TO THE GENERAL PUBLIC; TO CONDUCT CASE INVESTIGATION AND ADVOCACY, INCLUDING MEDIATION, ARBITRATION AND LITIGATION IN MATTERS INVOLVING INTERNATIONAL ENVIRONMENTAL ISSUES, THE OUTCOME OF WHICH IS IMPORTANT TO THE GENERAL PUBLIC; AND TO PERFORM SUCH OTHER CHARITABLE AND EDUCATIONAL ACTIVITIES AS MAY BE NECESSARY AND APPROPRIATE IN ORDER TO ACCOMPLISH THE FOREGOING PURPOSES.

Activities or mission (Part I)

USES THE LAW TO PROTECT THE ENVIRONMENT, PROMOTE HUMAN RIGHTS & ENSURE A JUST, SUSTAINABLE SOCIETY.

  • CLIMATE AND ENERGY PROGRAM: CIEL'S CLIMATE & ENERGY PROGRAM WORKS TO EFFECTIVELY ADDRESS THE THREAT OF CLIMATE CHANGE AND ACCELERATE A FULL, FAIR, AND FUNDED TRANSITION TO A RENEWABLE ENERGY ECONOMY.

    Expenses $2,575,535 · Grants $9,500 · Revenue $300,374

  • FOSSIL ECONOMY PROGRAM:CIEL'S FOSSIL ECONOMY PROGRAM WORKS TO ADDRESS THE CLIMATE AND HEALTH IMPACTS OF OUR DEPENDENCE ON FOSSIL FUELS. CIEL WORKS WITH A WIDE RANGE OF PARTNERS AND ALLIES ACROSS THEMATIC ISSUES AND GEOGRAPHIES, PROVIDING RESEARCH AND ANALYSIS, AND STRENGTHENING POLICIES.

    Expenses $2,471,344 · Grants $198,000 · Revenue $250

  • ENVIRONMENTAL HEALTH PROGRAM: THE ENVIRONMENTAL HEALTH PROGRAM WORKS TO REDUCE EXPOSURE TO TOXIC CHEMICALS AND PLASTIC POLLUTION AROUND THE WORLD.

    Expenses $1,785,055 · Grants $20,000 · Revenue $182,521

  • IPEN SECRETARIAT AND MISCELLANEOUS PROJECTS

    Expenses $596,837 · Grants $3,000 · Revenue $705,529

  • PEOPLE, LAND AND RESOURCES PROGRAM THE PEOPLE, LAND & RESOURCES (PL&R) PROGRAM WORKS TO ENSURE THAT STRONG HUMAN RIGHTS AND ENVIRONMENTAL SAFEGUARDS GOVERN DEVELOPMENT ACTIVITIES, THAT IMPACTED COMMUNITIES EXERCISE THEIR RIGHT TO FREE, PRIOR, AND INFORMED CONSENT.

    Expenses $495,475

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Dianne Dillon-Ridgley

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Dalindyebo Shabalala

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • David Hunter

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Samantha Atukunda Kakuru Mwesigwa

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Sharon Eubanks

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Yvette Arellano

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Matt Butler

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jordan Harmon

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • William Muffett

    PRESIDENT & CEO

    Total calculated
    $244,500
    From this org
    $232,857
    From related orgs
    $0
    Other
    $11,643
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $232,857
    Bonus
    $0
    Other
    $0
    Deferred
    $11,643
    Nontaxable benefits
    $0
    Filer's total
    $244,500

  • Michelle Williams

    CHIEF FINANCIAL OFFICER

    Total calculated
    $200,840
    From this org
    $170,426
    From related orgs
    $0
    Other
    $30,414
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $170,426
    Bonus
    $0
    Other
    $0
    Deferred
    $6,383
    Nontaxable benefits
    $24,031
    Filer's total
    $200,840

  • Alexandre Azoulay

    DIRECTOR, ENVIRONMENTAL HEALTH

    Total calculated
    $205,602
    From this org
    $183,727
    From related orgs
    $0
    Other
    $21,875
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $183,727
    Bonus
    $0
    Other
    $0
    Deferred
    $9,197
    Nontaxable benefits
    $12,678
    Filer's total
    $205,602

  • Carla Garcia Zendejas

    DIRECTOR, PEOPLE, LAND, & RESOURCES

    Total calculated
    $187,131
    From this org
    $159,968
    From related orgs
    $0
    Other
    $27,163
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,968
    Bonus
    $0
    Other
    $0
    Deferred
    $7,998
    Nontaxable benefits
    $19,165
    Filer's total
    $187,131

  • Amanda Kistler

    VICE PRESIDENT

    Total calculated
    $185,757
    From this org
    $169,938
    From related orgs
    $0
    Other
    $15,819
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $169,938
    Bonus
    $0
    Other
    $0
    Deferred
    $8,497
    Nontaxable benefits
    $7,322
    Filer's total
    $185,757

  • Sebastien Duyck

    SENIOR ATTORNEY

    Total calculated
    $174,382
    From this org
    $154,719
    From related orgs
    $0
    Other
    $19,663
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,719
    Bonus
    $0
    Other
    $0
    Deferred
    $7,736
    Nontaxable benefits
    $11,927
    Filer's total
    $174,382

  • Juvenal Del Castillo

    SENIOR ATTORNEY

    Total calculated
    $164,390
    From this org
    $142,480
    From related orgs
    $0
    Other
    $21,910
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,480
    Bonus
    $0
    Other
    $0
    Deferred
    $7,124
    Nontaxable benefits
    $14,786
    Filer's total
    $164,390

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2023
Filed
7 April 2026
IRS schema version
2023v6.0
Source object
202630979349300543

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