Form 990 for tax year 2023

What the amendment changed

Compared with the latest return for 2023 , filed 2 December 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.

Those are the same on the two returns, so the amendment changed something else.

Totals

Total revenue

$4,964,407

Total expenses

$5,277,623

Contributions and grants received

$4,816,766

Grants paid

$0

Program service revenue

$15,064

Investment income

$132,577

Other revenue

$0

Total assets, end of year

$5,609,777

Total liabilities, end of year

$487,711

Net assets or fund balances, end of year

$5,122,066

Program services expenses (Part IX)

$4,075,576

Management and general expenses

$708,457

Fundraising expenses

$493,590

Program service expenses (Part III)

$4,075,576

Program services were 77.2% 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 · 2023

• WHO WE ARE. OUR CHILDREN'S TRUST WAS FOUNDED IN 2010 PREMISED ON THE TRUTH THAT OUR COURTS ARE BOTH VITAL TO A VIBRANT DEMOCRACY AND EMPOWERED TO SAVE OUR PLANET FOR OUR CHILDREN'S SAKE. WITHOUT A STABLE CLIMATE SYSTEM THAT IS JUDICIALLY RECOGNIZED AND PROTECTED AS A FUNDAMENTAL HUMAN RIGHT, EVERY NATURAL RESOURCE WE RELY UPON TO EXERCISE OUR BASIC HUMAN RIGHTS TO HOME, HEALTH, AND LIFE ITSELF IS UNDER THREAT. FOR OVER 50 YEARS, GOVERNMENTS, AND THE SYSTEMS THEY HAVE BUILT, HAVE KNOWINGLY FUELED THE CLIMIATE CRISIS, DESPITE CLEAR SCIENTIFIC WARNINGS TO TRANSITION AWAY FROM FOSSIL FUELS AND WITH MAJORITY PUBLIC SUPPORT FOR CLIMATE ACTION. WE KNOW THE SCIENTIFIC PRESCRIPTION FOR A SAFE CLIMATE: RETURN ATMOSPHERIC CARBON DIOXIDE CONCENTRATIONS TO BELOW 350 PARTS PER MILLION BY 2100. ESTABLISHING THE CONSTITUTIONAL STANDARD TO A SAFE AND STABLE CLIMATE FOR CHILDREN AND FUTURE GENERATIONS SETS THE BAR FOR GOVERNMENT CONDUCT. WE SEEK LEGALLY BINDING JUDICIAL DECLARATIONS THAT END NEW FOSSIL INFRASTRUCTURE AND EXTRACTION, PHASE OUT FOSSIL FUELS NO LATER THAN 2050, AND RESTORE THE EARTH'S ENERGY BALANCE. 2023: A WATERSHED YEAR. IN 2023, OUR CHILDREN'S TRUST HAD A WATERSHED YEAR: WE WON THE FIRST EVER CONSTITUTIONAL CLIMATE CASE TO GO TO TRIAL IN THE UNITED STATES, HELD V. STATE OF MONTANA. THE WORLD WATCHED AS 12 OF THE 16 YOUTH PLAINTIFFS TESTIFIED HOW THE CLIMATE CRISIS HARMED THEIR HEALTH, LIVELIHOODS, ANCESTRAL AND FAMILY TRADITIONS, AIR, LAND, AND RIVERS ALONGSIDE WORLD RENOWNED EXPERTS IN MEDICINE, CLIMATE SCIENCE, AND ENERGY SYSTEMS. WE BEGAN PREPARATIONS FOR OUR SECOND CONSTITUTIONAL CLIMATE TRIAL, NAVAHINE V. HAWAI'I DEPARTMENT OF TRANSPORTATION, ON BEHALF OF 13 YOUTH PLANTIFFS, SEEKING TO OBTAIN A FIRST-OF-ITS-KIND JUDICIAL DECREE MANDATING GREENHOUSE GAS EMISSION REDUCTIONS FROM THE TRANSPORTATION ENERGY SECTOR. WE FILED A TRANSFORMATIVE FEDERAL CASE AGAINST THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY SEEKING TO HALT THEIR DISCRIMINATORY DEVALUATION OF CHILDREN'S LIVES THROUGH THEIR DISCOUNTING POLICIES AND PRACTICES, AND SIMULTANEOUSLY ASKING THE FEDERAL COURTS TO PROPERLY CONSIDER CHILDREN'S EQUAL PROTECTION OF THE LAW: CHILDREN AS CHILDREN, NOT AS MINI-ADULTS. WE POWERED YOUTH PARTICIPATION IN DEMOCRACTIC PROCESSES INCLUDING THE ADVANCEMENT OF A NATIONAL CLIMATE RESOLUTION: 97 MEMBERS OF CONGRESS AND 151 NGOS ENDORSED A CONGRESSIONAL RESOLUTION RECOGNIZING CHILDREN'S FUNDAMENTAL CLIMATE RIGHTS AND CLIMATE RECOVERING PLANNING. IN 2023, 186 VOLUNTEERS PROVIDED 1,465+ HOURS OF SERVICE VALUED AT 3,474,284 OF IN-KIND LEGAL AND EXPERT SERVICES TO EXPAND THE IMPACT OF STRATEGIC CLIMATE LITIGATION. U.S.STRATEGY. OUR CHILDREN'S TRUST REPRESENTED YOUTH CLIENTS IN CONSTITUTIONAL CLIMATE LITIGATION IN THE UNITED STATES. THESE CASES ARE REPRESENTATIVE OF OF OUR LEGAL STRATEGY TO MOVE THE UNITED STATES TOWARD THE ULTIMATE GOAL OF RECOGNIZING FUNDAMENTAL AND EQUAL CONSTITUTIONAL RIGHTS FOR CHILDREN TO A SAFE AND LIVABLE FUTURE THROUGH A LIFE-SUSTAINING CLIMATE SYSTEM. OUR CASES ADVANCE SCIENCE-BASED, ENDURING RIGHTS ON BEHALF OF CHILDREN, THE POPULATION MOST VULNERABLE TO THE LONG-TERM IMPACTS OF CLIMATE CHANGE. WE WORK IN STATE AND FEDERAL COURTS SIMULTANEOUSLY, ADVANCING CASES IN JURISDICTIONS WITH THE WORST CLIMATE IMPACTS, THE DEEPEST INVESTMENTS IN CLIMATE POLLUTING INFRASTRUCTURE, AND WITH LAWS THAT PROVIDE FOR THE PROTECTION OF NATURAL RESOURCES AND CONSTITUTIONAL RIGHTS. OUR CHILDREN'S TRUST TAKES PRIDE STANDING WITH CHILDREN ON THE CUTTING EDGE OF THE LAW AS WE DEMAND THAT THE JUDICIARY BREATHE LIFE INTO OUR LEGAL SYSTEM AND OUR DEMOCRACY. WE BELIEVE IN OUR CHILDREN'S FUTURE. 1. BELOW IS A LIST OF ALL ACTIVE LITIGATION AND LEGAL ACTIONS IN THE UNITED STATES: GENESIS B.V.U.S. ENVIRONMENTAL PROTECTION AGENCY, CENTRAL DISTRICT OF CALIFORNIA, CASE NO. 2:23-CV-10345 WE REPRESENT 18 CHILDREN LIVING IN CALIFORNIA IN THIS LAWSUIT THAT SEEKS A COURT DECLARATION THAT THE YOUTH'S CONSTITUTIONAL RIGHTS TO LIFE AND EQUAL PROTECTION HAVE BEEN VIOLATED BY THE AFFIRMATIVE POLICIES AND PRACTICES OF THE U.S. EPA, WHICH INTENTIONALLY ALLOW LIFE-THREATENING CLIMATE POLLUTION TO BE EMITTED BY THE FOSSIL FUEL SOURCES OF GREENHOUSE GASES IT REGULATES, DESPITE KNOWING THAT THE CLIMATE CRISIS ALREADY DISPROPORTIONATELY HARMS CHILDREN'S HEALTH AND WELFARE. THE PLAINTIFFS ASSERT THAT THE U.S. EPA HAS DISCRIMINATED AGAINST THEM BY DISCOUNTING THE ECONOMIC VALUE OF THEIR LIVES AND FUTURES AS LESS VALUABLE THAN ADULTS WHEN DECIDING CLIMATE POLICY. HELD V. STATE OF MONTANA, LEWIS & CLARK COUNTY DISTRICT COURT, CASE NO. CDV-2020-307 WE REPRESENT 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 PLANTIFFS 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. ON AUGUST 14, 2023 IN AN HISTORIC FIRST, JUDGE SEELEY RULED WHOLLY IN FAVOR OF THE 16 YOUTH PLAINTIFFS, DECLARING THAT THE STTATE OF MONTANA VIOLATED THE YOUTH'S CONSTITUTIONAL RIGHTS, INCLUDING THEIR RIGHTS TO EQUAL PROTECTION, DIGNITY, LIBERTY, HEALTH AND SAFETY, AND PUBLIC TRUST, WHICH ARE ALL PREDICATED ON THEIR RIGHT TO A CLEAN AND HEALTHFUL ENVIRONMENT. THE COURT INVALIDATED AS UNCONSTITUTIONAL AND ENJOINED MONTANA LAWS THAT PROMOTED FOSSIL FUELS AND REQUIRED TURNING A BLIND EYE TO CLIMATE CHANGE. THE COURT RULED THE YOUTH PLAINTIFFS HAD PROVEN THEIR STANDING TO BRING THE CASE BY SHOWING SIGNIFICANT INJURIES, THE GOVERNMENT'S SUBSTANTIAL ROLE IN CAUSING THEM, AND THAT A JUDGEMENT IN THEIR FAVOR WOULD CHANGE THE GOVERNMENT'S CONDUCT. ON SEPTEMBER 29, 2023, THE STATE FILED ITS APPEAL TO THE MONTANA SUPREME COURT, FOLLOWED BY A REQUEST TO STAY THE RULING ON OCTOBER 16, 2023, WHICH JUDGE SEELEY DENIED ON NOVEMBER 21, 2023. WE ANTICIPATE ARGUING THE CASE BEFORE THE SUPREME COURT OF MONTANA IN 2024. JULIANA V. UNITED STATES, DISTRICT OF OREGON, CASE NO. 6:15-CV-01517-AA WE REPRESENT 21 AMERICANS FROM ACROSS THE U.S. IN THIS LAWSUIT 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. FOR NINE YEARS, THE U.S.DEPARTMENT OF JUSTICE (DOJ) HAS AGGRESSIVELY FILED MOTIONS TO DELAY OR DISMISS THIS LANDMARK CONSTITUTIONAL CLIMATE CASE. ON DECEMBER 29, 2023, U.S. DISTRICT COURT JUDGE ANN AIKEN RULED IN FAVOR OF THE JULIANA 21, PUTTING AN END TO THE DOJ'S MOTIONS TO DISMISS THE CASE, AND ALLOWING THE YOUTH PLAINTIFFS TO CONTINUE ON THE PATH TO TRIAL. THE PARTIES WERE SET TO RECEIVE TRIAL DATES FROM JUDGE AIKEN IN 2024. LAYLA H.V. COMMONWEALTH OF VIRGINIA, CIRCUIT COURT FOR THE CITY OF RICHMOND, CASE NO. CL22000632 WE REPRESENT 13 VIRGINIANS IN THIS LAWSUIT THAT SEEKS A COURT DECLARATION THAT THE YOUTH'S CONSTITUTIONAL RIGHTS UNDER THE VIRGINIA CONSTITUTION AND THE COMMONWEALTH OF VIRGINIA'S JUS PUBLICUM OBLIGATIONS TO PRESERVE NATURAL RECOURCES HAVE BEEN VIOLATED BY THE AFFIRMATIVE ACTIONS OF THE STATE THAT KNOWINGLY CONTRIBUTE TO AND EXACERBATE THE CLIMATE CRISIS. THIS CASE ARGUES 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 THE ATMOSPHERE, REQUIRED TO PRESERVE CONSTITUTIONAL RIGHTS. THEY ALSO ASSERT THAT THE COMMONWEALTH CONTINUES TO RELY PRIMARILY ON FOSSIL FUELS AS ITS MAIN ENERGY SOURCE AND IS THERBY EXACERBATING CLIMATE CHANGE BY POLLUTING THE ATMOSPHERE WITH EXCESSIVE GREENHOUSE GAS EMISSIONS. NATALIE R V. STATE OF UTAH, THIRD JUDICIAL DISTRICT COURT, SALT LAKE COUNTY, CASE NO. XXX-XX-XXXX WE REPRESENT 7 UTAHNS IN THIS LAWSUIT SEEKING A COURT DECLARATION THAT THE YOUTH'S CONSTITUTIONAL RIGHTS UNDER THE UTAH CONSTITUTION HAVE BEEN VIOLATED BY THE AFFIRMATIVE ACTIONS OF THE UTAH GOVENRMENT THAT KNOWINGLY CONTRIBUTE TO AND EXACERBATE THE CLIMATE CRISIS. THE CASE ARGUES THAT, THROUGH ITS STATUTORY POLICY TO MAXIMIZE, PROMOOTE, 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 P

  Expenses $4,075,576 · Revenue $15,064

As filed on the 2023 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

2023

Filed

20 June 2024

IRS schema version

2023v5.0

Source object

202441799349300929

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.