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Nonprofiteer
← WESTERN RESOURCES LEGAL CENTER

Form 990 for tax year 2022

Filed by WESTERN RESOURCES LEGAL CENTER.

Totals

Total revenue
$662,683
Total expenses
$576,664
Contributions and grants received
$682,124
Grants paid
$0
Program service revenue
$1,491
Investment income
-$20,932
Other revenue
$0
Total assets, end of year
$1,364,897
Total liabilities, end of year
$434,893
Net assets or fund balances, end of year
$930,004
Program services expenses (Part IX)
$574,076
Management and general expenses
$2,588
Fundraising expenses
$0
Program service expenses (Part III)
$574,076

Program services were 99.6% 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

    $682,124

  • 2f · All other program service revenue

    total $1,491 · unrelated business $1,491

  • 7b · Less cost or other basis and sales expenses

    securities $20,932

  • 7c · Gain or loss

    securities -$20,932

  • 7d · Net gain or loss

    total -$20,932 · excluded -$20,932

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $232,333 · program services $232,333

  • 7 · Other salaries and wages

    total $192,507 · program services $192,507

  • 8 · Pension plan contributions

    total $10,840 · program services $10,840

  • 9 · Other employee benefits

    total $23,677 · program services $23,677

  • 10 · Payroll taxes

    total $27,707 · program services $27,707

  • 11b · Fees: legal

    total $1,240 · program services $1,240

  • 11c · Fees: accounting

    total $1,550 · program services $1,550

  • 11g · Fees: other

    total -$5,102 · program services -$5,102

  • 17 · Travel

    total $30,023 · program services $30,023

  • 22 · Depreciation, depletion and amortization

    total $2,588 · management and general $2,588

  • 23 · Insurance

    total $4,358 · program services $4,358

  • 24a · Other expenses: MISCELLANEOUS EXPENSES

    total $18,366 · program services $18,366

  • 24b · Other expenses: DUES & SUBSCRIPTIONS

    total $10,013 · program services $10,013

  • 24c · Other expenses: OFFICE SUPPLIES & EQUIP

    total $8,164 · program services $8,164

  • 24d · Other expenses: MEETINGS

    total $3,661 · program services $3,661

  • 24e · All other expenses

    total $14,739 · program services $14,739

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $514,046 · end of year $486,346

  • 2 · Savings and temporary cash investments

    beginning of year $727,966 · end of year $783,342

  • 4 · Accounts receivable

    beginning of year $160,460 · end of year $89,450

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

    $17,962

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

    $12,203

  • 10c · Land, buildings and equipment, net

    beginning of year $8,347 · end of year $5,759

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,093 · end of year $12,281

  • 19 · Deferred revenue

    beginning of year $564,741 · end of year $422,612

  • 27 · Net assets without donor restrictions

    beginning of year $843,985 · end of year $930,004

Mission and programs · 2022

Mission

NONE

Activities or mission (Part I)

NATURAL RESOURCES LAW PROGRAM FOR LEWIS & CLARK LAW STUDENTS.

  • PROVIDING TOP LEWIS & CLARK STUDENTS WITH A UNIQUE OPPORTUNITY TO DEVELOP PRACTICAL LEGAL SKILLS AND SPECIFIC KNOWLEDGE OF NATURAL RESOURCES AND ENVIRONMENTAL LAWS.

    Expenses $574,076 · Revenue $788,600

As filed on the 2022 return.

Listed in Part VII

  • Dustin Van Liew

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Betsy Johnson

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Brenda Richards

    TREASURER/SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Myles Culhane

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Rob Freres

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Scott Horngren

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jim Huffman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Seth Crawford

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Valerie Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Nikki Martin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jane O'Keeffe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sean Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Evan Zimmerman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Chase Adams

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Travis Cushman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jack Field

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dan Harmon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Nathan Jackson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Casey Roscoe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Caroline Lobdell

    EXECUTIVE DIRECTOR

    Total calculated
    $232,333
    From this org
    $232,333
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $232,333
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $232,333

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

None.

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

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
27 February 2023
IRS schema version
2022v4.1
Source object
202340729349301869

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