What the amendment changed
Compared with the return it replaced , filed 19 August 2024. 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.
Listed only on the earlier return
- Caroline Newman
Totals
- Total revenue
- $317,714
- Total expenses
- $137,724
- Contributions and grants received
- $312,714
- Grants paid
- $0
- Program service revenue
- $5,000
- Investment income
- $0
- Other revenue
- $0
- Total assets, end of year
- $303,698
- Total liabilities, end of year
- $5,138
- Net assets or fund balances, end of year
- $298,560
- Program services expenses (Part IX)
- $102,468
- Management and general expenses
- $35,256
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $180,115
Program services were 74.4% 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.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$0
-
1f · All other contributions, gifts and grants
$312,714
-
1g · Noncash contributions included above
$0
-
2a · Program service revenue: Training for Attorneys
total $5,000 · related or exempt $5,000 · excluded $0
Functional expenses
Part IX, the statement of functional expenses.
-
4 · Benefits paid to or for members
total $3,859 · program services $3,859
-
5 · Compensation of officers, directors and key employees
total $98,458 · program services $98,458
-
9 · Other employee benefits
total $3,264 · management and general $3,264
-
10 · Payroll taxes
total $7,531 · management and general $7,531
-
11b · Fees: legal
total $1,105 · management and general $1,105
-
11g · Fees: other
total $4,802 · management and general $4,802
-
12 · Advertising and promotion
total $151 · program services $151
-
13 · Office expenses
total $1,736 · management and general $1,736
-
14 · Information technology
total $3,017 · management and general $3,017
-
16 · Occupancy
total $4,207 · management and general $4,207
-
17 · Travel
total $1,170 · management and general $1,170
-
24e · All other expenses
total $8,424 · management and general $8,424
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $123,499 · end of year $303,698
-
17 · Accounts payable and accrued expenses
beginning of year $6,337 · end of year $5,138
-
31 · Retained earnings, endowment or other funds
beginning of year $117,162 · end of year $298,560
Mission and programs · 2023
Mission
We seek to democratize our knowledge through: Credible, collaborative, mobile-friendly legal resource for our community; Free public legal clinics that empower the average person to fight for their rights; and Training legal and social service providers on how to address the challenges their community faces before, during, and after a disaster.
Activities or mission (Part I)
We help people faced with disasters solve and prevent legal challenges by providing free, accessible, and easily understandable information and services. Committed to a unified, nationwide approach, ELR addresses the intentional complexities of the legal system to empower communities in disaster-affected areas.
-
We rapidly deploy to disaster-impacted areas, partnering with local communities to provide immediate legal guidance and education. In the past 12 months, ELR has conducted over 30 legal clinics, offering crucial support to survivors navigating complex recovery processes
Expenses $36,023 · Revenue $63,543
-
Our disaster-rights education campaign ensures free access to essential legal information through user-friendly guides, explanatory videos, and virtual and in-person educational events. These initiatives focus on disaster preparedness, survivor rights, post-disaster services, and long-term recovery strategies. By meeting people where they are and leveraging social media platforms like Instagram, TikTok, X (formerly Twitter), and Facebook, ELR effectively connects with diverse groups. Our online resource library is widely shared across these platforms, ensuring broad access to vital information. Others often adopt our innovative approach in the field.
Expenses $81,052 · Revenue $142,971
-
ELR offers specialized training sessions for legal and social service providers, community groups, and disaster responders. These workshops, available as webinars and in-person sessions, focus on disaster preparedness, response, and long-term planning. Our 'Clinic in a Box' model provides organizations with tangible resources to enhance their community services.
Expenses $63,040 · Revenue $111,200
As filed on the 2023 return.
Listed in Part VII
-
Amelia Hoppe
Executive Director
- Total calculated
- $80,125
- From this org
- $80,125
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $80,125
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $80,125
-
Patrick Shepherd
Director
- Total calculated
- $0
- Hours/week
- 1
-
Bridget Rabun
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Caitlin Morgenstern
President
- Total calculated
- $0
- Hours/week
- 10
-
Morgan Cattaneo
Director
- Total calculated
- $0
- Hours/week
- 1
-
Victoria Cvitanovic
Director
- Total calculated
- $0
- Hours/week
- 1
-
Elizabeth Elliot
Director
- 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. 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
Itemized on Schedule J with no Part VII listing of the same name on this return:
-
Caroline Newman
Program Director
Schedule J breakdown
- Base
- $18,333
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $18,333
Answered yes
- 3 · Written employment contract
- 4a · Severance or change-of-control payment
Answered no
- 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
- 2023
- Filed
- 27 February 2026
- IRS schema version
- 2023v6.0
- Source object
- 202620589349301607
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