Form 990 for tax year 2024
Filed by SUSTAINABLE ECONOMIES LAW CENTER.
Totals
- Total revenue
- $6,374,044
- Total expenses
- $5,215,729
- Contributions and grants received
- $6,092,165
- Grants paid
- $2,192,002
- Program service revenue
- $39,150
- Investment income
- $232,180
- Other revenue
- $10,549
- Total assets, end of year
- $9,945,547
- Total liabilities, end of year
- $270,666
- Net assets or fund balances, end of year
- $9,674,881
- Program services expenses (Part IX)
- $4,196,633
- Management and general expenses
- $777,055
- Fundraising expenses
- $242,041
- Program service expenses (Part III)
- $4,196,633
Program services were 80.5% 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
$6,092,165
-
2a · Program service revenue: Consulting
total $32,600 · related or exempt $32,600
-
2b · Program service revenue: Workshop & events
total $6,550 · related or exempt $6,550
-
3 · Investment income
total $232,180 · excluded $232,180
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $7,200
-
6c · Rental income or loss
real property $7,200
-
6d · Net rental income or loss
total $7,200 · excluded $7,200
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: Other
total $3,349 · excluded $3,349
-
11e · Other revenue, total
$3,349
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $2,192,002 · program services $2,192,002
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $554,705 · program services $355,308 · management and general $148,589 · fundraising $50,808
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $1,629,354 · program services $1,078,735 · management and general $401,695 · fundraising $148,924
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $197,708 · program services $126,589 · management and general $53,163 · fundraising $17,956
-
10 · Payroll taxes
total $157,254 · program services $102,925 · management and general $39,926 · fundraising $14,403
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $74,258 · management and general $74,258
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $135,187 · program services $135,187
-
12 · Advertising and promotion
total $416 · program services $416
-
13 · Office expenses
total $53,682 · program services $35,013 · management and general $13,785 · fundraising $4,884
-
14 · Information technology
total $28,629 · program services $8,651 · management and general $19,978
-
15 · Royalties
total $0
-
16 · Occupancy
total $55,314 · program services $36,354 · management and general $13,894 · fundraising $5,066
-
17 · Travel
total $44,166 · program services $44,166
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $56,607 · program services $56,607
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $460 · management and general $460
-
23 · Insurance
total $18,785 · program services $10,734 · management and general $8,051
-
24a · Other expenses: Dues, license & service fees
total $17,202 · program services $13,946 · management and general $3,256
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $607,875 · end of year $423,354
-
2 · Savings and temporary cash investments
beginning of year $7,432,776 · end of year $9,124,349
-
3 · Pledges and grants receivable
beginning of year $602,500 · end of year $351,000
-
4 · Accounts receivable
beginning of year $12,010 · end of year $6,901
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $38,123 · end of year $38,103
-
10a · Land, buildings and equipment: cost or other basis
$2,760
-
10b · Land, buildings and equipment: accumulated depreciation
$920
-
10c · Land, buildings and equipment, net
beginning of year $2,300 · end of year $1,840
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $203,764 · end of year $191,366
-
19 · Deferred revenue
end of year $79,300
-
27 · Net assets without donor restrictions
beginning of year $1,749,332 · end of year $2,164,618
-
28 · Net assets with donor restrictions
beginning of year $6,742,488 · end of year $7,510,263
Mission and programs · 2024
Mission
We provide legal services, research, education, and advocacy to assist communities in building their own sustainable sources of food, water, housing, energy, jobs, and other aspects of thriving communities.
-
The Sustainable Economies Law Center engages in a wide range of activities to support the development of more sustainable economies. Here are some of the activities we conducted in 2023: - Continued to offer Legal Cafes/Cafecitos Legales online, thereby reaching 475+ coops, mutual aid groups, nonprofits, land trusts, and other social enterprises - Taught and wrote about legal structures for housing justice, land stewardship, land transfers, and land return through our Radical Real Estate Law School - Developed materials and taught workshops on: workplace democracy in nonprofits, democratizing land/housing/food/energy, the Black cooperative movement, democratizing money and finance, and cooperative legal resources generally - Provided legal, policy, financial, and operational support for emerging land stewardship organizations and immigrant-owned co-ops.
Expenses $4,196,633 · Grants $2,192,002 · Revenue $39,150
As filed on the 2024 return.
Listed in Part VII
-
Tia Taruc-Myers
Dir. of Legal Educ
- Total calculated
- $144,121
- From this org
- $120,137
- From related orgs
- $0
- Other
- $23,984
- Hours/week
- 30
-
Javier Roman-Nieves
Co-Dir. - Minnow
- Total calculated
- $130,694
- From this org
- $123,838
- From related orgs
- $0
- Other
- $6,856
- Hours/week
- 30
-
Jay Cumberland
Staff Attorney
- Total calculated
- $127,949
- From this org
- $116,250
- From related orgs
- $0
- Other
- $11,699
- Hours/week
- 30
-
Ricardo Nunez
Dir. Econ Democrcy
- Total calculated
- $121,814
- From this org
- $112,023
- From related orgs
- $0
- Other
- $9,791
- Hours/week
- 30
-
Dorian Payan
Dir Holst Lnd Rltn
- Total calculated
- $120,570
- From this org
- $110,144
- From related orgs
- $0
- Other
- $10,426
- Hours/week
- 30
-
Hasmik Geghamyan
Secretary/Board
- Total calculated
- $116,984
- From this org
- $105,558
- From related orgs
- $0
- Other
- $11,426
- Hours/week
- 30
-
Alejandra Cruz
Staff Attorney
- Total calculated
- $114,634
- From this org
- $112,595
- From related orgs
- $0
- Other
- $2,039
- Hours/week
- 30
-
Itzel Nuo
Board Member
- Total calculated
- $99,703
- From this org
- $92,630
- From related orgs
- $0
- Other
- $7,073
- Hours/week
- 30
-
Tobias Damm-Luhr
Exec. Secretary
- Total calculated
- $96,971
- From this org
- $80,842
- From related orgs
- $0
- Other
- $16,129
- Hours/week
- 30
-
Sue Bennett
CFO
- Total calculated
- $93,989
- From this org
- $93,989
- From related orgs
- $0
- Other
- $0
- Hours/week
- 30
-
Eunice Kwon
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Adrien Salazar
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Deseree Fontenot
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Farzana Serang
Board Member
- Total calculated
- $0
- Hours/week
- 1
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.
Grants on this return
-
EB Permanent Real Estate Coop
$1,000,000
Community & economic empowerment
-
Repaired Nations
$753,800
Community & economic empowerment
-
$192,000
Community & economic empowerment
-
NoBAWC
$51,121
Community & economic empowerment
-
People Power Solar Cooperativ
$50,000
Community & economic empowerment
-
Hasta Muerte Coffee
$48,500
Community & economic empowerment
-
$40,000
Housing development
-
$30,000
WOOD Street Commons project
-
$10,000
General Support
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 7 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202513119349303641
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