Form 990 for tax year 2023
Filed by THE FOUNDATION FOR NATURAL RESOURCES AND ENERGY LAW.
Totals
- Total revenue
- $3,198,459
- Total expenses
- $3,177,989
- Contributions and grants received
- $728,009
- Grants paid
- $359,125
- Program service revenue
- $1,457,819
- Investment income
- $959,279
- Other revenue
- $53,352
- Total assets, end of year
- $23,440,006
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $23,440,006
- Program services expenses (Part IX)
- $2,536,846
- Management and general expenses
- $641,143
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $2,536,846
Program services were 79.8% 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.
-
1b · Membership dues
$691,861
-
1f · All other contributions, gifts and grants
$36,148
-
2a · Program service revenue: INSTITUTES
total $1,232,867 · related or exempt $1,232,867
-
2b · Program service revenue: PUBLICATIONS
total $224,952 · related or exempt $224,952
-
3 · Investment income
total $380,401 · excluded $380,401
-
7a · Gross sales of assets other than inventory
securities $578,878
-
7b · Less cost or other basis and sales expenses
securities $0
-
7c · Gain or loss
securities $578,878
-
7d · Net gain or loss
total $578,878 · excluded $578,878
-
11a · Other revenue: REBATES
total $51,342 · excluded $51,342
-
11b · Other revenue: PARTNERSHIP PASSTHROUGH INCOME/LO
total -$400 · unrelated business -$400
-
11d · All other revenue
total $2,410 · excluded $2,410
-
11e · Other revenue, total
$53,352
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $19,207 · program services $19,207
-
2 · Grants to domestic individuals
total $290,551 · program services $290,551
-
3 · Grants to foreign organizations and individuals
total $49,367 · program services $49,367
-
5 · Compensation of officers, directors and key employees
total $309,825 · program services $232,369 · management and general $77,456
-
7 · Other salaries and wages
total $766,996 · program services $571,415 · management and general $195,581
-
8 · Pension plan contributions
total $53,772 · program services $40,041 · management and general $13,731
-
9 · Other employee benefits
total $125,817 · program services $93,734 · management and general $32,083
-
10 · Payroll taxes
total $76,870 · program services $54,087 · management and general $22,783
-
11c · Fees: accounting
total $14,900 · management and general $14,900
-
11f · Fees: investment management
total $73,145 · management and general $73,145
-
11g · Fees: other
total $30,990 · program services $29,750 · management and general $1,240
-
12 · Advertising and promotion
total $44,293 · program services $44,293
-
13 · Office expenses
total $5,387 · program services $4,106 · management and general $1,281
-
14 · Information technology
total $276,973 · program services $266,569 · management and general $10,404
-
15 · Royalties
total $3,104 · program services $3,104
-
16 · Occupancy
total $216,571 · program services $173,257 · management and general $43,314
-
19 · Conferences, conventions and meetings
total $639,756 · program services $526,746 · management and general $113,010
-
23 · Insurance
total $16,357 · program services $13,086 · management and general $3,271
-
24a · Other expenses: MERCHANT CREDIT CARD FE
total $55,614 · program services $42,076 · management and general $13,538
-
24b · Other expenses: PUBLICATIONS
total $46,451 · program services $44,735 · management and general $1,716
-
24c · Other expenses: SHIPPING/MAILING/DISTRI
total $32,718 · program services $32,614 · management and general $104
-
24d · Other expenses: LICENSES AND FEES
total $22,876 · program services $136 · management and general $22,740
-
24e · All other expenses
total $6,449 · program services $5,603 · management and general $846
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $451,797 · end of year $309,488
-
4 · Accounts receivable
beginning of year $15,578 · end of year $0
-
11 · Investments: publicly traded securities
beginning of year $123,138 · end of year $120,188
-
12 · Investments: other securities
beginning of year $22,348,876 · end of year $23,010,330
-
27 · Net assets without donor restrictions
beginning of year $22,939,389 · end of year $23,440,006
Mission and programs · 2023
Mission
DEDICATION TO THE DEVELOPMENT AND DISSEMINATION OF COLLABORATIVE SCHOLARLY AND PRACTICAL EDUCATIONAL MATERIALS ON THE LAWS AND REGULATIONS RELATING TO MINING, OIL AND GAS, PUBLIC LANDS, ENVIRONMENTAL PROTECTION, AND OTHER RELATED AREAS.
Activities or mission (Part I)
COLLABORATIVE SCHOLARLY AND PRACTICAL NATURAL RESOURCES LEGAL EDUCATION.
-
INSTITUTES. 5-DAY SEMINARS (THREE), 3-DAY SEMINARS (TWO), 2-DAY SEMINARS (SIX), 1-DAY SEMINARS (TWO), FOUR-HOUR SEMINARS (EIGHT), ON SPECIALIZED AREAS OF NATURAL RESOURCES AND ENVIRONMENTAL LAW. (APPROXIMATELY 2,066 CLIENTS SERVED)
Expenses $1,791,531 · Revenue $1,232,867
-
PUBLICATIONS, PERIODICALS, CDS, AND ONLINE SUBSCRIPTION LIBRARY. EDUCATIONAL MATERIALS ON NATURAL RESOURCES LAW AND ENVIRONMENTAL LAW TOPICS (APPROXIMATELY 11,351 CLIENTS SERVED.)
Expenses $122,653 · Revenue $224,952
-
OUTREACH. A PROGRAM INITIATED TO SUPPORT MINERAL LAW SCHOLARSHIP, RESEARCH, WRITING, TEACHING AND STUDY. PROGRAM ALSO SUPPORTS LAW SCHOOL STUDENTS IN ATTENDING FOUNDATION INSTITUTES AND CLASSES (178 INDIVIDUALS AND SCHOOLS SUPPORTED.) ALSO SUPPORTS A LAW STUDENT NETWORKING PROGRAM FACILITATING COLLABORATION OF STUDENTS AND FACULTY IN MINERAL LAW TOPICS (1 SCHOOL SUPPORTED.) SCHOLARSHIPS ARE PROVIDED TO INDIVIDUAL STUDENTS ATTENDING LAW SCHOOL (31 STUDENTS RECEIVED SCHOLARSHIPS), GRANTS ARE PROVIDED TO CERTAIN LAW SCHOOLS (5 GRANTS GIVEN.)
Expenses $622,662 · Grants $359,125
As filed on the 2023 return.
Listed in Part VII
-
Rachael E SalcidoRACHAEL E SALCIDO
PRES. (THRU 7/22/23), PAST PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Jolisa M DobbsJOLISA M DOBBS
VP (THRU 7/22/23), PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Carlos VilhenaCARLOS VILHENA
SECRETARY (THRU 7/22/23)
- Total calculated
- $0
- Hours/week
- 1
-
Connie L RogersCONNIE L ROGERS
TREASURER (THRU 7/22/23)
- Total calculated
- $0
- Hours/week
- 1
-
Jared A HembreeJARED A HEMBREE
MEMBER-AT-LARGE (THRU 7/22/23)
- Total calculated
- $0
- Hours/week
- 1
-
Philip C LowePHILIP C LOWE
MEMBER-AT-LARGE (THRU 7/22/23)
- Total calculated
- $0
- Hours/week
- 1
-
Robert C MathesROBERT C MATHES
MEMBER-AT-LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Patricia NunezPATRICIA NUNEZ
MEMBER-AT-LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Nora R PincusNORA R PINCUS
MEMBER-AT-LARGE (THRU 7/22/23)
- Total calculated
- $0
- Hours/week
- 1
-
Bruce F RudoyBRUCE F RUDOY
MEMBER-AT-LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Scot W AndersonSCOT W ANDERSON
PAST PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Stuart R ButzierSTUART R BUTZIER
PAST PRESIDENT (THRU 7/22/23)
- Total calculated
- $0
- Hours/week
- 1
-
Michael J BourassaMICHAEL J BOURASSA
VICE PRESIDENT (BEG 7/22/23)
- Total calculated
- $0
- Hours/week
- 1
-
Jana L GraubbergerJANA L GRAUBBERGER
SECRETARY (BEG 7/22/23)
- Total calculated
- $0
- Hours/week
- 1
-
Kathleen C SchroderKATHLEEN C SCHRODER
TREASURER (BEG 7/22/23)
- Total calculated
- $0
- Hours/week
- 1
-
Elizabeth A RyanELIZABETH A RYAN
MEMBER-AT-LARGE (BEG 7/22/23)
- Total calculated
- $0
- Hours/week
- 1
-
Amy E SeneshenAMY E SENESHEN
MEMBER-AT-LARGE (BEG 7/22/23)
- Total calculated
- $0
- Hours/week
- 1
-
Pilar M ThomasPILAR M THOMAS
MEMBER-AT-LARGE (BEG 7/22/23)
- Total calculated
- $0
- Hours/week
- 1
-
David A RitchieDAVID A RITCHIE
EXECUTIVE DIRECTOR
- Total calculated
- $309,825
- From this org
- $283,000
- From related orgs
- $0
- Other
- $26,825
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $273,000
- Bonus
- $10,000
- Other
- $0
- Deferred
- $13,650
- Nontaxable benefits
- $13,175
- Filer's total
- $309,825
-
Jaleen W EdwardsJALEEN W EDWARDS
ASSOCIATE DIRECTOR
- Total calculated
- $152,841
- From this org
- $133,000
- From related orgs
- $0
- Other
- $19,841
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $122,000
- Bonus
- $11,000
- Other
- $0
- Deferred
- $6,650
- Nontaxable benefits
- $13,191
- Filer's total
- $152,841
-
Melissa L MageeMELISSA L MAGEE
ASSOCIATE DIRECTOR
- Total calculated
- $156,889
- From this org
- $137,000
- From related orgs
- $0
- Other
- $19,889
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $122,000
- Bonus
- $15,000
- Other
- $0
- Deferred
- $6,850
- Nontaxable benefits
- $13,039
- Filer's total
- $156,889
-
Ryan A MintonRYAN A MINTON
DIRECTOR OF PUBLICATIONS
- Total calculated
- $133,100
- From this org
- $115,500
- From related orgs
- $0
- Other
- $17,600
- Hours/week
- 40
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
- 1a · Travel for companions
- 2 · Substantiation required before reimbursing expenses
- 7 · Other non-fixed payments
Answered no
- 1b · Written policy on the line-1a expenses
- 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
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- PART I, LINE 1A
- THE FOUNDATION TRADITIONALLY PAYS THE EXPENSE OF TRAVEL FOR THE EXECUTIVE DIRECTOR'S SPOUSE/DOMESTIC PARTNER TO THE ANNUAL INSTITUTE, HELD ONCE A YEAR.
- PART I, LINE 7
- THE EXECUTIVE DIRECTOR BONUS IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON AN ANNUAL REVIEW. STAFF BONUSES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND ARE DISCRETIONARY BASED ON MERIT.
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
-
UNIVERSITY OF CALIFORNIA-DAVIS
$7,645
FUNDING FOR TRAVEL, FOOD, AND LODGING AT THE FIRST-EVER ENVIRONMENTAL LAW AND GEOGRAPHY WORKSHOP.
-
FOR FUNDING TRANSLATION SERVICES TO PUBLISH IN ENGLISH A COMPARATIVE LAW ARTICLE ON THE PATH TOWARD PEACE AND DEVELOPMENT: THE EMERGING FRAMEWORK FOR DEVELOPMENT OF NATURAL RESOURCES ON INDIGENOUS LANDS AND TERRITORIES.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 14 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202423209349307812
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