Form 990 for tax year 2023
Filed by WESTERN RESOURCES LEGAL CENTER.
Totals
- Total revenue
- $778,822
- Total expenses
- $832,756
- Contributions and grants received
- $741,764
- Grants paid
- $0
- Program service revenue
- $11,659
- Investment income
- $25,399
- Other revenue
- $0
- Total assets, end of year
- $1,629,148
- Total liabilities, end of year
- $753,076
- Net assets or fund balances, end of year
- $876,072
- Program services expenses (Part IX)
- $830,168
- Management and general expenses
- $2,588
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $830,168
Program services were 99.7% 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
$741,764
-
2f · All other program service revenue
total $11,659 · related or exempt $11,659
-
3 · Investment income
total $25,399 · related or exempt $25,399
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $255,178 · program services $255,178
-
7 · Other salaries and wages
total $363,019 · program services $363,019
-
8 · Pension plan contributions
total $14,483 · program services $14,483
-
9 · Other employee benefits
total $31,343 · program services $31,343
-
10 · Payroll taxes
total $47,275 · program services $47,275
-
11c · Fees: accounting
total $1,650 · program services $1,650
-
11g · Fees: other
total $442 · program services $442
-
22 · Depreciation, depletion and amortization
total $2,588 · management and general $2,588
-
23 · Insurance
total $9,694 · program services $9,694
-
24a · Other expenses: TRAVEL
total $49,715 · program services $49,715
-
24b · Other expenses: OFFICE SUPPLIES & EQUIP
total $14,480 · program services $14,480
-
24c · Other expenses: MISCELLANEOUS EXPENSES
total $12,694 · program services $12,694
-
24d · Other expenses: CONTRACT SERVICES
total $9,676 · program services $9,676
-
24e · All other expenses
total $20,519 · program services $20,519
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $486,346 · end of year $124,401
-
2 · Savings and temporary cash investments
beginning of year $783,342 · end of year $1,362,991
-
4 · Accounts receivable
beginning of year $89,450 · end of year $138,585
-
10a · Land, buildings and equipment: cost or other basis
$17,962
-
10b · Land, buildings and equipment: accumulated depreciation
$14,791
-
10c · Land, buildings and equipment, net
beginning of year $5,759 · end of year $3,171
-
17 · Accounts payable and accrued expenses
beginning of year $12,281 · end of year $48,036
-
19 · Deferred revenue
beginning of year $422,612 · end of year $705,040
-
27 · Net assets without donor restrictions
beginning of year $930,004 · end of year $876,072
Mission and programs · 2023
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 $830,168 · Revenue $778,822
As filed on the 2023 return.
Listed in Part VII
-
Betsy JohnsonBETSY JOHNSON
CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Casey RoscoeCASEY ROSCOE
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Jack FieldJACK FIELD
TREASURER/SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Myles CulhaneMYLES CULHANE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Rob FreresROB FRERES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Scott HorngrenSCOTT HORNGREN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Jim HuffmanJIM HUFFMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Seth CrawfordSETH CRAWFORD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Tim BernasekTIM BERNASEK
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Sean SmithSEAN SMITH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Jane O'KeeffeJANE O'KEEFFE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Brenda RichardsBRENDA RICHARDS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Evan ZimmermanEVAN ZIMMERMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Chase AdamsCHASE ADAMS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Travis CushmanTRAVIS CUSHMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Mike McLaneMIKE MCLANE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Dan HarmonDAN HARMON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Nathan JacksonNATHAN JACKSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Catie KernsCATIE KERNS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Dustin Van LiewDUSTIN VAN LIEW
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Jessie BarringtonJESSIE BARRINGTON
EXECUTIVE DIRECTOR
- Total calculated
- $64,778
- From this org
- $64,778
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Caroline LobdellCAROLINE LOBDELL
EXECUTIVE DIRECTOR
- Total calculated
- $190,400
- From this org
- $190,400
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $190,400
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $190,400
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
- 2023
- Filed
- 27 February 2024
- IRS schema version
- 2023v4.0
- Source object
- 202440689349301539
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