Skip to content
Nonprofiteer
← SUSTAINABLE ECONOMIES LAW CENTER

Form 990 for tax year 2023

Filed by SUSTAINABLE ECONOMIES LAW CENTER.

Totals

Total revenue
$5,130,897
Total expenses
$4,454,029
Contributions and grants received
$4,836,610
Grants paid
$1,429,210
Program service revenue
$135,049
Investment income
$152,038
Other revenue
$7,200
Total assets, end of year
$8,695,584
Total liabilities, end of year
$203,764
Net assets or fund balances, end of year
$8,491,820
Program services expenses (Part IX)
$3,442,527
Management and general expenses
$713,295
Fundraising expenses
$298,207
Program service expenses (Part III)
$3,442,527

Program services were 77.3% 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

    $4,836,610

  • 2a · Program service revenue: CONSULTING FEES

    total $120,348 · related or exempt $120,348

  • 2b · Program service revenue: PUBLIC SPEAKING & OTHER

    total $2,030 · related or exempt $2,030

  • 2c · Program service revenue: WORKSHOPS & EVENTS

    total $12,671 · related or exempt $12,671

  • 3 · Investment income

    total $152,038 · related or exempt $152,038

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $7,200

  • 6c · Rental income or loss

    real property $7,200

  • 6d · Net rental income or loss

    total $7,200 · related or exempt $7,200

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,384,210 · program services $1,384,210

  • 2 · Grants to domestic individuals

    total $45,000 · program services $45,000

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $126,704 · program services $82,436 · management and general $29,987 · fundraising $14,281

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,982,355 · program services $1,261,301 · management and general $488,431 · fundraising $232,623

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $198,914 · program services $126,562 · management and general $49,010 · fundraising $23,342

  • 10 · Payroll taxes

    total $164,390 · program services $104,595 · management and general $40,504 · fundraising $19,291

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $54,200 · management and general $54,200

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $289,144 · program services $284,629 · management and general $4,267 · fundraising $248

  • 12 · Advertising and promotion

    total $4,947 · program services $4,947

  • 13 · Office expenses

    total $22,110 · program services $14,360 · management and general $5,101 · fundraising $2,649

  • 14 · Information technology

    total $28,246 · program services $9,634 · management and general $18,612

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $49,197 · program services $31,302 · management and general $12,122 · fundraising $5,773

  • 17 · Travel

    total $29,672 · program services $29,672

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $37,436 · program services $37,436

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $460 · management and general $460

  • 23 · Insurance

    total $22,686 · program services $12,963 · management and general $9,723

  • 24a · Other expenses: Dues, licenses, service fees

    total $13,979 · program services $13,101 · management and general $878

  • 24b · Other expenses: Other

    total $379 · program services $379

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $560,915 · end of year $607,875

  • 2 · Savings and temporary cash investments

    beginning of year $7,066,882 · end of year $7,432,776

  • 3 · Pledges and grants receivable

    beginning of year $265,348 · end of year $602,500

  • 4 · Accounts receivable

    beginning of year $18,116 · end of year $12,010

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $20,000 · end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $34,090 · end of year $38,123

  • 10a · Land, buildings and equipment: cost or other basis

    $5,223

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,923

  • 10c · Land, buildings and equipment, net

    end of year $2,300

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $143,799 · end of year $203,764

  • 19 · Deferred revenue

    beginning of year $6,600

  • 27 · Net assets without donor restrictions

    beginning of year $1,784,924 · end of year $1,749,332

  • 28 · Net assets with donor restrictions

    beginning of year $6,030,028 · end of year $6,742,488

Mission and programs · 2023

Mission

WE PROVIDE LEGAL SERVICES, RESEARCH, EDUCATION, AND ADVOCACY TO ASSIST COMMUNITIES IN BUILDING THEIR OWN SUSTAINABLE SOURCES OF FOOD, WATER, HOUSING, ENERGY, JOBS, ANDOTHER ASPECTS OF THRIVING COMMUNITIES.

Activities or mission (Part I)

WE PROVIDE LEGAL SERVICES, RESEARCH, EDUCATION, AND ADVOCACY TO ASSIST COMMUNITIES IN BUILDING THEIR OWN SUSTAINABLE SOURCES OF FOOD, WATER, HOUSING, ENERGY, JOBS, AND OTHER ASPECTS OF THRIVING COMMUNITIES.

  • THE SUSTAINABLE ECONOMIES LAW CENTER ENGAGES IN A WIDE RANGE OF ACTIVITIES TO SUPPORT THE DEVELOPMENT OF MORE SUSTAINABLE ECONOMIES. HERE ARE SOME OF THE ACTIVITIES WE CONDUCTED IN 2023:- CONTINUED TO OFFER LEGAL CAFES/CAFECITOS LEGALES ONLINE, THEREBY REACHING 475+ COOPS, MUTUAL AID GROUPS, NONPROFITS, LAND TRUSTS, AND OTHER SOCIAL ENTERPRISES- TAUGHT AND WROTE ABOUT LEGAL STRUCTURES FOR HOUSING JUSTICE, LAND STEWARDSHIP, LAND TRANSFERS, AND LAND RETURN THROUGH OUR RADICAL REAL ESTATE LAW SCHOOL- DEVELOPED MATERIALS AND TAUGHT WORKSHOPS ON: WORKPLACE DEMOCRACY IN NONPROFITS, DEMOCRATIZING LAND/HOUSING/FOOD/ENERGY, THE BLACK COOPERATIVE MOVEMENT, DEMOCRATIZING MONEY AND FINANCE, AND COOPERATIVE LEGAL RESOURCES GENERALLY-PROVIDED LEGAL, POLICY, FINANCIAL, AND OPERATIONAL SUPPORT FOR EMERGING LAND STEWARDSHIP ORGANIZATIONS AND IMMIGRANT-OWNED CO-OPS.

    Expenses $3,442,527 · Grants $1,429,210 · Revenue $135,049

As filed on the 2023 return.

Listed in Part VII

  • Mai-Nadine Nguyen

    PROGRAM DIRECTOR

    Total calculated
    $207,417
    From this org
    $207,417
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $127,669
    Bonus
    not reported
    Other
    $79,748
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $207,417

  • Ricardo Nunez

    LAWYER

    Total calculated
    $128,696
    From this org
    $128,696
    From related orgs
    $0
    Other
    $0
    Hours/week
    30

  • Neil Thapar

    PROGRAM DIRECTOR

    Total calculated
    $112,805
    From this org
    $112,805
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Tia Taruc-Myers

    LAWYER

    Total calculated
    $109,728
    From this org
    $109,728
    From related orgs
    $0
    Other
    $0
    Hours/week
    30

  • Dorian Payan

    Program Director

    Total calculated
    $104,161
    From this org
    $104,161
    From related orgs
    $0
    Other
    $0
    Hours/week
    30

  • Mwende Hinojosa

    Past President

    Total calculated
    $100,680
    From this org
    $100,680
    From related orgs
    $0
    Other
    $0
    Hours/week
    30

    Schedule J breakdown matched by us

    Base
    $100,680
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $100,680

  • Itzel Nuo

    President

    Total calculated
    $87,687
    From this org
    $87,687
    From related orgs
    $0
    Other
    $0
    Hours/week
    30

  • Janelle Orsi

    FORMER EXECUTIVE DIR.

    Total calculated
    $71,855
    From this org
    $71,855
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

    Schedule J breakdown matched by us

    Base
    $71,855
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $71,855

  • Hasmik Geghamyan

    Secretary

    Total calculated
    $39,017
    From this org
    $39,017
    From related orgs
    $0
    Other
    $0
    Hours/week
    30

  • Eunice Kwon

    Treasurer

    Total calculated
    $0
    Hours/week
    0.5

  • Deseree Fontenot

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Adrien Salazar

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Farzana Serang

    Director

    Total calculated
    $0
    Hours/week
    0.5

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

  • 3 · Approval by the board or compensation committee
  • 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

The filer's explanations (Part III)

Part III, Additional Information
Schedule J, Part I, Line 3 - Please refer Schedule O for detailed explaination regarding the method used to establish compensation for CEO/Executive.

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

Provenance

Return type
form_990
Tax year
2023
Filed
5 November 2024
IRS schema version
2023v5.1
Source object
202433109349304173

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.