Form 990 for tax year 2022

Totals

Total revenue

$2,297,477

Total expenses

$3,670,400

Contributions and grants received

$2,200,260

Grants paid

$0

Program service revenue

$21,719

Investment income

$75,498

Other revenue

$0

Total assets, end of year

$5,496,732

Total liabilities, end of year

$64,133

Net assets or fund balances, end of year

$5,432,599

Program services expenses (Part IX)

$2,755,857

Management and general expenses

$580,061

Fundraising expenses

$334,482

Program service expenses (Part III)

$2,755,857

Program services were 75.1% 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.

Mission and programs · 2022

• OUR CHILDREN'S TRUST IS WORKING TOWARD ITS PRIMARY OBJECTIVE: PROTECTING EARTH'S NATURAL SYSTEMS FOR CURRENT AND FUTURE GENERATIONS. WE ARE WORKING TO HELP ENSURE THE CONTINUING SUSTAINABILITY OF OUR AIR AND WATER, AND OTHER NATURAL SYSTEMS. DURING 2022, WE COORDINATED YOUTH PARTICIPATION IN DEMOCRATIC PROCESSES AND LEGAL ACTIONS, AND SUPPORTED NUMEROUS PUBLIC ENGAGEMENT EFFORTS TOWARD OUR MISSION. DURING 2022, THE ORGANIZATION RECEIVED 3,028,248 IN DONATED IN-KIND LEGAL AND EXPERT SERVICES THAT WERE PROVIDED IN LEGAL ACTIONS FILED IN PURSUIT OF THE ORGANIZATION'S MISSION. OUR CHILDREN'S TRUST IS A 501(C)(3) NON-PROFIT PUBLIC INTEREST LAW FIRM PROVIDING STRATEGIC, SCIENCE-BASED LEGAL SERVICES TO YOUTH FROM DIVERSE BACKGROUNDS TO SECURE THEIR LEGAL RIGHTS TO A SAFE CLIMATE. WE WORK TO PROTECT THE EARTH'S CLIMATE SYSTEM FOR PRESENT AND FUTURE GENERATIONS BY REPRESENTING AND SUPPORTING YOUNG PEOPLE IN GLOBAL LEGAL EFFORTS TO SECURE ENFORCEABLE RIGHTS TO A HEALTHY ATMOSPHERE AND STABLE CLIMATE, BASED ON THE BEST AVAILABLE SCIENCE. THIS LEGAL WORK - GUIDED BY CONSTITUTIONAL, PUBLIC TRUST, HUMAN RIGHTS LAWS AND THE LAWS OF NATURE - AIMS TO ENSURE SYSTEMIC AND SCIENCE-BASED CLIMATE RECOVERY PLANNING AND REMEDIES AT FEDERAL, STATE, AND GLOBAL LEVELS. WE SEEK DECLARATIONS OF CONSTITUTIONAL RIGHTS OF YOUTH AS WELL AS LEGALLY- BINDING, COUNTRY AND STATEWIDE SCIENCE-BASED CLIMATE RECOVERY PLANS THAT WILL RETURN ATMOSPHERIC CARBON DIOXIDE CONCENTRATIONS TO BELOW 350 PARTS PER MILLION (PPM) BY THE YEAR 2100. THUS, ALL OF THE LITIGATION AND ADVOCACY WORK IN WHICH OCT PARTICIPATES PRESENTS A POSITION ON BEHALF OF THE PUBLIC AT LARGE ON MATTERS OF PUBLIC INTEREST. WE DO NOT ATTEMPT TO ACHIEVE, NOR DOES ANY OF OUR WORK ACHIEVE ANY OF OUR OBJECTIVES BY ILLEGAL ACTIVITY OR THROUGH A PROGRAM OF DISRUPTION OF THE JUDICIAL SYSTEM. IN FACT, WE HONOR THE LEGAL PROCESSES OF THE JUDICIAL SYSTEM AND CONSIDER OURSELVES OFFICERS OF THE COURTS AS WE PURSUE OUR OBJECTIVES IN ACCORDANCE WITH LAW AND COURT PROCEDURES. WE SCRUPULOUSLY ADHERE TO THE CANONS OF LEGAL ETHICS AND MONITOR ALL OF OUR EFFORTS TO ENSURE OUR ETHICAL REPRESENTATION IN AND PURSUIT OF OUR LEGAL EFFORTS. ________________________________________ 1. BELOW IS A LIST OF ALL ACTIVE LITIGATION AND LEGAL ACTIONS IN WHICH OUR CHILDREN'S TRUST SUPPORTED OR REPRESENTED YOUTH CLIENTS IN 2022: JULIANA V. U.S., DISTRICT OF OREGON, CASE NO. NO 6:15-CV-01517-AA WE REPRESENT 21 YOUNG AMERICANS FROM ACROSS THE U.S. IN THIS CASE THAT SEEKS A COURT DECLARATION THAT THE YOUTH'S CONSTITUTIONAL RIGHTS TO LIFE, LIBERTY AND PROPERTY, AND THE U.S. GOVERNMENT'S PUBLIC TRUST OBLIGATIONS TO PRESERVE NATURAL RESOURCES HAVE BEEN VIOLATED BY THE AFFIRMATIVE ACTIONS OF THE U.S. GOVERNMENT THAT KNOWINGLY CONTRIBUTE TO AND EXACERBATE THE CLIMATE CRISIS. THIS CASE, WHICH SEEKS A SUCCESSFUL RESOLUTION OF THE CLIMATE CRISIS THROUGH THE PROTECTION OF THE CONSTITUTIONAL RIGHTS OF YOUNG PEOPLE, IS IN THE PUBLIC INTEREST. NO FEES OR EXPENSES HAVE YET BEEN SOUGHT, RECOVERED OR PAID TO OUR CHILDREN'S TRUST IN THIS LITIGATION. SAGOONICK V. STATE OF ALASKA, SUPREME COURT OF THE STATE OF ALASKA, SUPREME CT. NO. S-17297 WE REPRESENTED 16 YOUNG ALASKA NATIVES AND YOUNG ALASKANS IN THIS LAWSUIT SEEKING A COURT DECLARATION THAT THE YOUTH'S CONSTITUTIONAL RIGHTS UNDER THE ALASKA CONSTITUTION, AND THE STATE OF ALASKA'S OBLIGATION TO PRESERVE NATURAL RESOURCES UNDER THE PUBLIC TRUST DOCTRINE, HAVE BEEN VIOLATED BY THE AFFIRMATIVE ACTIONS OF THE ALASKA GOVERNMENT THAT KNOWINGLY CONTRIBUTE TO AND EXACERBATE THE CLIMATE CRISIS; AND, DEVELOPMENT BY THE STATE OF ALASKA OF A SCIENCE-BASED CLIMATE RECOVERY PLAN TO REDUCE AND MITIGATE THE CLIMATE CRISIS, AS A REMEDY FOR THE STATE OF ALASKA'S VIOLATIONS OF THOSE RIGHTS AND OBLIGATIONS. THIS CASE, WHICH SOUGHT A SUCCESSFUL RESOLUTION OF THE CLIMATE CRISIS THROUGH THE PROTECTION OF THE CONSTITUTIONAL RIGHTS OF YOUNG PEOPLE, WAS IN THE PUBLIC INTEREST. NO FEES OR EXPENSES WERE SOUGHT, RECOVERED OR PAID TO OUR CHILDREN'S TRUST IN THIS LITIGATION. THIS CASE CONCLUDED IN 2022. IN RE: PETITION OF FLORIDA'S YOUTH FOR GOAL OF 100% RENEWABLE ENERGY WE REPRESENTED OVER 150 FLORIDA YOUTH IN A PETITION FOR RULEMAKING WITH THE FLORIDA DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES (FDACS) ASKING IT TO ESTABLISH A GOAL TO GENERATE 100% OF FLORIDA'S ELECTRICITY FROM RENEWABLE ENERGY BY 2040. ON AUGUST 9, 2022, FDACS RENEWABLE ENERGY RULE, CHAPTER 5O-5: RENEWABLE ENERGY, BECAME EFFECTIVE. THIS NEW RULE IS THE MOST SIGNIFICANT CLIMATE POLICY IN FLORIDA ENACTED IN OVER A DECADE AND, PER LANGUAGE PROPOSED BY THE YOUTH SIGNATORIES, SETS THE FOLLOWING RENEWABLE ENERGY GOALS FOR FLORIDA'S ELECTRIC UTILITIES: AT LEAST 40% BY 2030, 63% BY 2035, 82% BY 2040, AND 100% BY 2050. THIS PETITION FOR RULEMAKING WAS IN THE PUBLIC INTEREST. NO FEES OR EXPENSES WERE SOUGHT, RECOVERED OR PAID TO OUR CHILDREN'S TRUST IN THIS PETITION FOR RULEMAKING. THIS PETITION FOR RULEMAKING CONCLUDED IN 2022. NAVAHINE F. V. HAWAI'I DEPARTMENT OF TRANSPORTATION, CIRCUIT COURT OF THE FIRST CIRCUIT, CIVIL NO. 1CCV-22-0000631 WE ARE CO-COUNSEL IN THE REPRESENTATION OF 14 YOUNG HAWAIIANS WHO ASSERT THAT THEIR STATE DOT'S OPERATION OF A TRANSPORTATION SYSTEM THAT RESULTS IN HIGH LEVELS OF GREENHOUSE GAS (GHG) EMISSIONS VIOLATES THEIR STATE CONSTITUTIONAL RIGHTS, CAUSING THEM SIGNIFICANT HARM AND IMPACTING THEIR ABILITY TO "LIVE HEALTHFUL LIVES IN HAWAI?I NOW AND INTO THE FUTURE." THE YOUTH SEEK TO ENSURE HDOT STEPS UP TO MEET THE STATE LEGISLATURE'S GOAL TO DECARBONIZE HAWAI?I'S ECONOMY AND ACHIEVE A ZERO EMISSIONS ECONOMY BY 2045. THIS CASE, WHICH SEEKS A SUCCESSFUL RESOLUTION OF THE CLIMATE CRISIS THROUGH THE PROTECTION OF THE CONSTITUTIONAL RIGHTS OF YOUNG PEOPLE, IS IN THE PUBLIC INTEREST. NO FEES OR EXPENSES HAVE YET BEEN SOUGHT, RECOVERED OR PAID TO OUR CHILDREN'S TRUST IN THIS LITIGATION. HELD V. STATE OF MONTANA, LEWIS & CLARK COUNTY DISTRICT COURT, CASE NO. CDV-2020-307 WE ARE CO-COUNSEL IN THE REPRESENTATION OF 16 YOUNG MONTANANS WHO ASSERT THAT, BY SUPPORTING A FOSSIL FUEL-DRIVEN ENERGY SYSTEM, WHICH IS CONTRIBUTING TO THE CLIMATE CRISIS, MONTANA IS VIOLATING THEIR CONSTITUTIONAL RIGHTS: TO A CLEAN AND HEALTHFUL ENVIRONMENT; TO SEEK SAFETY, HEALTH, AND HAPPINESS; AND TO INDIVIDUAL DIGNITY AND EQUAL PROTECTION OF THE LAW. THE YOUTH PLAINTIFFS ALSO ARGUE THAT THE STATE'S FOSSIL FUEL ENERGY SYSTEM IS DEGRADING AND DEPLETING MONTANA'S CONSTITUTIONALLY PROTECTED PUBLIC TRUST RESOURCES, INCLUDING THE ATMOSPHERE, RIVERS AND LAKES, AND FISH AND WILDLIFE. THIS CASE, WHICH SEEKS A SUCCESSFUL RESOLUTION OF THE CLIMATE CRISIS THROUGH THE PROTECTION OF THE CONSTITUTIONAL RIGHTS OF YOUNG PEOPLE, IS IN THE PUBLIC INTEREST. NO FEES OR EXPENSES HAVE YET BEEN SOUGHT, RECOVERED OR PAID TO OUR CHILDREN'S TRUST IN THIS LITIGATION. NATALIE R. V. STATE OF UTAH, THIRD JUDICIAL DISTRICT COURT IN AND FOR SALT LAKE COUNTY, CASE NO. XXX-XX-XXXX WE ARE CO-COUNSEL IN THE REPRESENTATION OF 7 YOUNG UTAHIANS WHO ASSERT THAT, THROUGH ITS STATUTORY POLICY TO MAXIMIZE, PROMOTE, AND SYSTEMATICALLY AUTHORIZE THE DEVELOPMENT OF FOSSIL FUELS IN UTAH, THE STATE IS ACTIVELY CAUSING AND CONTRIBUTING TO UTAH'S HAZARDOUS AIR QUALITY AND DANGEROUS CLIMATE CRISIS IMPACTS, HARMING THE YOUNG PLAINTIFFS AND VIOLATING THEIR STATE CONSTITUTIONAL RIGHTS TO LIFE, HEALTH, AND SAFETY. THE YOUTH PLAINTIFFS CLAIM THAT THEIR STATE GOVERNMENT HAS LONG KNOWN OF THE DANGERS OF FOSSIL FUELS YET HAS CONTINUED TO TAKE AFFIRMATIVE ACTIONS THAT WORSEN AIR POLLUTION AND THE CLIMATE CRISIS IN THE BEEHIVE STATE, RESULTING IN INCREASINGLY HAZARDOUS AIR QUALITY AND CLIMATE IMPACTS THAT DIRECTLY HARM UTAH'S CHILDREN. THIS CASE, WHICH SEEKS A SUCCESSFUL RESOLUTION OF THE CLIMATE CRISIS THROUGH THE PROTECTION OF THE CONSTITUTIONAL RIGHTS OF YOUNG PEOPLE, IS IN THE PUBLIC INTEREST. NO FEES OR EXPENSES HAVE YET BEEN SOUGHT, RECOVERED OR PAID TO OUR CHILDREN'S TRUST IN THIS LITIGATION. LAYLA H. V. COMMONWEALTH, RICHMOND CITY CIRCUIT COURT, CASE NO. CL22000632 -00 WE ARE CO-COUNSEL IN THE REPRESENTATION OF 13 YOUNG VIRGINIANS WHO ASSERT THAT THE COMMONWEALTH'S HISTORIC AND ONGOING PERMITTING OF FOSSIL FUELS IS CAUSING AND CONTRIBUTING TO THE CLIMATE CRISIS, AND VIOLATING THE PLAINTIFFS' CONSTITUTIONAL RIGHTS. THE YOUTH PLAINTIFFS ASSERT THAT VIRGINIA HAS VIOLATED ITS PUBLIC TRUST DUTY TO PROTECT ELEMENTS OF THE PUBLIC DOMAIN, INCLUDING ATMOSPHERE, REQUIRED TO PRESERVE CONSTITUTIONAL RIGHTS. THEY ALSO ASSERT THAT THE COMMONWEALTH OF VIRGINIA CONTINUES TO RELY PRIMARILY ON FOSSIL FUELS AS ITS MAIN ENERGY SOURCE AND IS THEREBY EXACERBATING CLIMATE CHANGE BY POLLUTING THE ATMOSPHERE WITH EXCESSIVE GREENHOUSE GAS EMISSIONS. THIS CASE, WHICH SEEKS A SUCCESSFUL RESOLUTION OF THE CLIMATE CRISIS THROUGH THE PROTECTION OF THE CONSTITUTIONAL RIGHTS OF YOUNG PEOPLE, IS IN THE PUBLIC INTEREST. NO FEES OR EXPENSES HAVE YET BEEN SOUGHT, RECOVERED OR PAID TO OUR CHILDREN'S TRUST IN THIS LITIGATION. GLOBAL DOMESTIC LITIGATION: WE APPEARED IN IN

  Expenses $2,755,857 · Revenue $21,719

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

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

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

30 May 2023

IRS schema version

2022v5.0

Source object

202311539349300236

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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