Form 990 for tax year 2024

Totals

Total revenue

$3,891,421

Total expenses

$5,426,617

Contributions and grants received

$3,816,642

Grants paid

$0

Program service revenue

$13,458

Investment income

$61,040

Other revenue

$281

Total assets, end of year

$4,399,691

Total liabilities, end of year

$812,821

Net assets or fund balances, end of year

$3,586,870

Program services expenses (Part IX)

$4,232,099

Management and general expenses

$595,166

Fundraising expenses

$599,352

Program service expenses (Part III)

$4,232,099

Program services were 78.0% 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 · 2024

• WHO WE AREOUR CHILDREN'S TRUST ADVANCES THE CONSTITUTIONAL AND HUMAN RIGHTS OF CHILDREN TO A SAFE AND STABLE CLIMATE SYSTEM. THROUGH SCIENCE-BASED LEGAL ADVOCACY, WE WORK TO STOP NEW FOSSIL FUEL DEVELOPMENT, PHASE OUT EXISTING EMISSIONS, AND SECURE BINDING JUDICIAL DECLARATIONS THAT COMPEL GOVERNMENTS TO ACT IN LINE WITH CLIMATE SCIENCE.FOUNDED IN 2010, OUR CHILDREN'S TRUST CENTERS THE VOICES AND RIGHTS OF YOUTH IN LITIGATION THAT CHALLENGES DECADES OF GOVERNMENT-SANCTIONED CLIMATE DESTRUCTION. WE ARE SHIFTING LEGAL PRECEDENT IN THE U.S. AND AROUND THE WORLD TO PROTECT THE HEALTH, SAFETY, AND DIGNITY OF YOUNG PEOPLE-NOW AND FOR GENERATIONS TO COME. 2024: YOUTH POWER. LEGAL IMPACT. HISTORIC WINSIN 2024, OUR CHILDREN'S TRUST HAD ITS MOST CONSEQUENTIAL YEAR YET-DELIVERING HISTORIC RULINGS, PRECEDENT-SETTING SETTLEMENTS, AND A NATIONAL YOUTH-LED MOBILIZATION FOR CLIMATE JUSTICE.LEGAL STRATEGY & INSTITUTIONAL IMPACT- 181 YOUTH PLAINTIFFS REPRESENTED ACROSS 15 U.S. STATES AND 4 COUNTRIES- LITIGATION IMPACTING ABOUT 75 MILLION CHILDREN IN THE U.S. AND ABOUT 2 BILLION GLOBALLY- TRAUMA-INFORMED LEGAL SUPPORT PROVIDED TO YOUTH AND THEIR FAMILIES- 18 PEDIATRIC ASSOCIATIONS, REPRESENTING OVER 1 MILLION HEALTH PROFESSIONALS ACROSS 120+ COUNTRIES, STOOD BEHIND OUR CALL FOR CLIMATE JUSTICE IN THE INTER-AMERICAN COURT- WE COORDINATED 19 AMICUS BRIEFS IN SUPPORT OF YOUTH PLAINTIFFS IN GLOBAL ADVOCACY EFFORTS- VOLUNTEER ATTORNEYS AND EXPERTS DONATED OVER 14,000 HOURS, VALUED AT $2.84 MILLION+OUR STRATEGY IS TO DRIVE SYSTEMIC CHANGE-USING THE LAW TO ESTABLISH ENFORCEABLE RIGHTS THAT PROTECT CHILDREN'S FUTURES AND DISMANTLE THE STRUCTURES THAT PERPETUATE CLIMATE HARM. WE FOCUS OUR LITIGATION WHERE IT CAN SET POWERFUL PRECEDENT, REDEFINE WHAT JUSTICE DEMANDS, AND BUILD MOMENTUM TOWARD A WORLD WHERE CHILDREN'S CLIMATE RIGHTS ARE RECOGNIZED AND ENFORCED EVERYWHERE.LITIGATION HIGHLIGHTSHELD V. MONTANA A SUPREME VICTORYIN DECEMBER 2024, THE MONTANA SUPREME COURT UPHELD THE GROUNDBREAKING 2023 TRIAL COURT RULING IN HELD V. MONTANA, THE FIRST CONSTITUTIONAL CLIMATE TRIAL IN U.S. HISTORY. THE DECISION AFFIRMS THAT THE STATE'S FOSSIL FUEL POLICIES VIOLATE YOUTH RIGHTS TO A CLEAN AND HEALTHFUL ENVIRONMENT UNDER MONTANA'S CONSTITUTION. THIS WAS THE FIRST TIME A STATE SUPREME COURT IN THE U.S. UPHELD A CLIMATE RIGHTS RULING IN FAVOR OF YOUTH. IT SETS A POWERFUL PRECEDENT THAT YOUNG PEOPLE HAVE STANDING TO SUE AND THAT CLIMATE PROTECTIONS ARE ENFORCEABLE CONSTITUTIONAL OBLIGATIONS.NAVAHINE V. HAWAI'I DEPARTMENT OF TRANSPORTATION (HDOT) A FIRST-OF-ITS-KIND SETTLEMENTIN JUNE 2024, JUST BEFORE TRIAL, YOUTH PLAINTIFFS IN NAVAHINE V. HDOT SECURED A LANDMARK SETTLEMENT WITH THE STATE OF HAWAI'I. THE AGREEMENT ESTABLISHES BINDING COMMITMENTS TO REDUCE GREENHOUSE GAS EMISSIONS FROM THE STATE'S TRANSPORTATION SYSTEM-THE FIRST SUCH ENFORCEABLE AGREEMENT IN U.S. HISTORY. IT INCLUDES MEASURABLE PLANNING, YOUTH ENGAGEMENT, AND ANNUAL ACCOUNTABILITY MECHANISMS. THIS WIN ENSURES HAWAI'I'S LARGEST EMISSIONS SECTOR WILL BE ALIGNED WITH CLIMATE SCIENCE AND YOUTH RIGHTS.REYNOLDS V. FLORIDA PUBLIC SERVICE COMMISSION DEFENDING THE RIGHT TO A LIVABLE FUTUREFILED IN DECEMBER 2024, THIS YOUTH-LED CONSTITUTIONAL LAWSUIT CHALLENGES THE FLORIDA PUBLIC SERVICE COMMISSION'S DECADES-LONG APPROVAL OF FOSSIL FUEL-DEPENDENT ENERGY PLANS, WHICH THE PLAINTIFFS ARGUE VIOLATE THEIR STATE CONSTITUTIONAL RIGHTS TO LIFE AND TO ENJOY AND DEFEND LIFE. THE CASE HIGHLIGHTS MIAMI-DADE COUNTY-GROUND ZERO FOR CLIMATE IMPACTS IN THE CONTINENTAL U.S.AND SEEKS A COURT DECLARATION AFFIRMING THAT THE COMMISSION'S ACTIONS UNLAWFULLY LOCK IN CLIMATE HARMS. IT BUILDS ON YEARS OF YOUTH ADVOCACY IN FLORIDA AND MARKS A NEW CHAPTER IN HOLDING STATE REGULATORS ACCOUNTABLE FOR SAFEGUARDING CHILDREN'S CONSTITUTIONAL RIGHTS.SAGOONICK V. STATE OF ALASKA II CONFRONTING ALASKA'S FOSSIL FUEL MEGAPROJECTIN MAY 2024, EIGHT YOUNG ALASKANS FILED SAGOONICK V. STATE OF ALASKA II, A CONSTITUTIONAL CLIMATE LAWSUIT CHALLENGING THE STATE'S SUPPORT FOR THE MASSIVE ALASKA LNG PROJECT, WHICH WOULD TRIPLE ALASKA'S GREENHOUSE GAS EMISSIONS AND INTENSIFY CLIMATE HARMS ALREADY THREATENING YOUTH HEALTH, SAFETY, AND SUBSISTENCE RIGHTS. THE PLAINTIFFS-MANY OF WHOM ARE ALASKA NATIVE-ASSERT THAT THE STATE'S MANDATE TO ADVANCE THE PROJECT VIOLATES THEIR DUE PROCESS AND PUBLIC TRUST RIGHTS UNDER ALASKA'S CONSTITUTION.JULIANA V. UNITED STATES THE FIGHT CONTINUESON MAY 1, 2024, THE NINTH CIRCUIT COURT OF APPEALS GRANTED THE DEPARTMENT OF JUSTICE'S EXTRAORDINARY WRIT OF MANDAMUS, ORDERING DISMISSAL OF JULIANA V. UNITED STATES AFTER NEARLY NINE YEARS OF LITIGATION. THE DECISION WAS A MAJOR SETBACK, BUT THE CASE GALVANIZED PUBLIC OUTCRY AND YOUTH-LED ORGANIZING. MORE THAN 70,000 INDIVIDUALS EMAILED THE WHITE HOUSE, AND OVER 320,000 PEOPLE SIGNED PETITIONS DEMANDING ACTION. IN DECEMBER 2024, THE JULIANA PLAINTIFFS FILED A PETITION FOR CERTIORARI WITH THE U.S. SUPREME COURT, ASKING THE COURT TO VACATE THE NINTH CIRCUIT'S DISMISSAL OF THEIR CASE AND REMAND TO THE LOWER COURT SO THEY CAN MOVE FORWARD ON THEIR AMENDED COMPLAINT. THE FIGHT FOR FEDERAL YOUTH CLIMATE RIGHTS CONTINUES THROUGH NEW LITIGATION AND ORGANIZING STRATEGIES.GENESIS B. V. U.S. EPA CHALLENGING DISCRIMINATORY DEVALUATIONFILED IN LATE 2023 AND ADVANCED IN 2024, THIS CASE REPRESENTS 18 YOUTH PLAINTIFFS IN CALIFORNIA CHALLENGING THE U.S. EPA'S SYSTEMIC DEVALUATION OF CHILDREN'S LIVES THROUGH ECONOMIC DISCOUNTING IN CLIMATE POLICY. IT IS THE FIRST FEDERAL CASE TO EXPLICITLY CENTER CHILDREN'S EQUAL PROTECTION RIGHTS AGAINST FEDERAL REGULATORY INACTION. GENESIS CHALLENGES A REAGAN-ERA POLICY-CEMENTED UNDER PRESIDENT BUSH-THAT TREATS CHILDREN'S FUTURES AS WORTH LESS THAN PRESENT-DAY PROFITS. THIS QUIETLY ENTRENCHED PRACTICE UNDERLIES NEARLY EVERY FEDERAL ENVIRONMENTAL DECISION AND JUSTIFIES WEAK, DELAYED CLIMATE ACTION. THIS RIGGED CALCULUS MUST BE DISMANTLED FOR JUST AND EFFECTIVE U.S. CLIMATE POLICY. WE ALSO CONTINUED LITIGATION IN UTAH, VIRGINIA, AND SUPPORTED EMERGING LEGAL STRATEGIES ACROSS THE COUNTRY.ALL OF OUR U.S. CASES SEEK A SUCCESSFUL RESOLUTION OF THE CLIMATE CRISIS THROUGH THE PROTECTION OF THE CONSTITUTIONAL RIGHTS OF YOUNG PEOPLE, AND THUS, ARE IN THE PUBLIC INTEREST. NO FEES OR EXPENSES HAVE YET BEEN RECOVERED OR PAID TO OUR CHILDREN'S TRUST IN ANY LITIGATION.GLOBAL LEGAL STRATEGY CATALYZING A WORLDWIDE RIGHTS-BASED MOVEMENTAROUND THE WORLD, YOUTH ARE TURNING TO THE COURTS TO SECURE THEIR CLIMATE RIGHTS-AND OUR CHILDREN'S TRUST IS HELPING SHAPE THE STRATEGIES, SCIENCE, AND LEGAL ARGUMENTS POWERING THIS GLOBAL MOVEMENT. IN 2024, WE AMPLIFIED YOUTH VOICES ON THE GLOBAL STAGE, WORKING ALONGSIDE ATTORNEYS, SCIENTISTS, AND HEALTH PROFESSIONALS TO PUSH CLIMATE ACCOUNTABILITY INTO THE HIGHEST COURTS. OUR ADVOCACY IS DRIVING A RIGHTS-BASED SHIFT IN CLIMATE LITIGATION THAT CENTERS SCIENCE, YOUTH AGENCY, AND INTERGENERATIONAL JUSTICE.WE SUBMITTED EXPERT TESTIMONY AND SCIENCE-GROUNDED LEGAL ARGUMENTS TO FOUR OF THE WORLD'S MOST INFLUENTIAL JUDICIAL BODIES:- THE INTER-AMERICAN COURT OF HUMAN RIGHTS TESTIFYING ON THE LEGAL OBLIGATION TO PROTECT CHILDREN'S RIGHTS AMID THE CLIMATE CRISIS- THE EUROPEAN COURT OF HUMAN RIGHTS ANALYZING STATE ACCOUNTABILITY IN THE COURT'S FIRST CLIMATE RULINGS- THE UN OFFICE OF THE HIGH COMMISSIONER FOR HUMAN RIGHTS HIGHLIGHTING CLIMATE-DRIVEN MENTAL HEALTH HARMS TO CHILDREN- THE INTERNATIONAL COURT OF JUSTICE URGING A STRONG ADVISORY OPINION ON STATES' OBLIGATIONS TO PROTECT FUTURE GENERATIONSOUR WORK ALSO SUPPORTS LANDMARK LITIGATION ABROAD IN NATIONAL COURTS:IN CANADA, WE SUPPORT 15 YOUTH PLAINTIFFS IN LA ROSE V. HIS MAJESTY THE KING, PREPARING FOR AN EIGHT-WEEK TRIAL IN 2026 THAT CHALLENGES FEDERAL CLIMATE POLICY UNDER THE CANADIAN CHARTER OF RIGHTS AND FREEDOMS. THE PLAINTIFFS, AGES 15-23, ARE ALREADY EXPERIENCING MENTAL AND PHYSICAL HEALTH HARMS, DISPLACEMENT, AND THE LOSS OF CULTURAL PRACTICES DUE TO WILDFIRES, PERMAFROST MELT, AND RISING TEMPERATURES-IMPACTS THEY ARGUE THE FEDERAL GOVERNMENT HAS FAILED TO PREVENT DESPITE ITS CONSTITUTIONAL DUTIES.IN MEXICO, WE SUPPORT 62 YOUTH PLAINTIFFS IN FOUR CONSTITUTIONAL LAWSUITS DEMANDING THAT FEDERAL AND STATE GOVERNMENTS IMPLEMENT THE NATION'S 2012 GENERAL LAW ON CLIMATE CHANGE. THE YOUTH ARGUE THAT THE GOVERNMENT'S FAILURE TO ENACT REGULATIONS VIOLATES THEIR CONSTITUTIONAL RIGHT TO A HEALTHY ENVIRONMENT. DESPITE PASSING A LANDMARK CLIMATE LAW IN 2012, THE MEXICAN GOVERNMENT HAS FAILED TO IMPLEMENT ANY REGULATIONS, LEAVING YOUTH IN BAJA CALIFORNIA TO FACE WORSENING DROUGHTS, SEA-LEVEL RISE, AND EXTREME HEAT WITHOUT ENFORCEABLE PROTECTIONS. TWO OF THE CASES WE SUPPORT HAVE BEEN ELEVATED TO MEXICO'S SUPREME COURT.

  Expenses $4,232,099 · Revenue $13,458

As filed on the 2024 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

2024

Filed

16 October 2025

IRS schema version

2024v5.2

Source object

202512909349300031

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

The source document this was parsed from is served over the API, which is where bulk and document access live.