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← CRAG LAW CENTER

Form 990 for tax year 2023

Filed by CRAG LAW CENTER.

Totals

Total revenue
$1,091,832
Total expenses
$1,221,848
Contributions and grants received
$949,725
Grants paid
$0
Program service revenue
$104,923
Investment income
$23,055
Other revenue
$14,129
Total assets, end of year
$3,358,472
Total liabilities, end of year
$206,311
Net assets or fund balances, end of year
$3,152,161
Program services expenses (Part IX)
$972,608
Management and general expenses
$97,549
Fundraising expenses
$151,691
Program service expenses (Part III)
$972,608

Program services were 79.6% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $35,098

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $914,627

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: FEE INCOME

    total $104,815 · related or exempt $104,815 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: PROGRAM EVENTS

    total $108 · related or exempt $108 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $23,055 · related or exempt $0 · unrelated business $0 · excluded $23,055

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

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $0

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 7d · Net gain or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: gross income

    $45,963

  • 8a · Fundraising events: contributions included on line 1c

    $35,098

  • 8b · Fundraising events: direct expenses

    $30,257

  • 8c · Net income from fundraising events

    total $15,706 · unrelated business $0 · excluded $15,706

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $236

  • 10b · Cost of goods sold

    $1,813

  • 10c · Net income from sales of inventory

    total -$1,577 · related or exempt -$1,577 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $128,686 · program services $83,646 · management and general $21,877 · fundraising $23,163

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $735,518 · program services $610,748 · management and general $43,259 · fundraising $81,511

  • 8 · Pension plan contributions

    total $29,659 · program services $24,617 · management and general $1,483 · fundraising $3,559

  • 9 · Other employee benefits

    total $69,639 · program services $56,970 · management and general $3,432 · fundraising $9,237

  • 10 · Payroll taxes

    total $68,021 · program services $55,927 · management and general $4,181 · fundraising $7,913

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $1,743 · program services $975 · management and general $768 · fundraising $0

  • 11c · Fees: accounting

    total $15,038 · program services $0 · management and general $15,038 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $16,275 · program services $16,275 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $40,210 · program services $22,362 · management and general $1,434 · fundraising $16,414

  • 14 · Information technology

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $66,562 · program services $54,349 · management and general $4,025 · fundraising $8,188

  • 17 · Travel

    total $5,410 · program services $5,139 · management and general $0 · fundraising $271

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $8,057 · program services $7,469 · management and general $404 · fundraising $184

  • 20 · Interest

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $5,726 · program services $4,638 · management and general $345 · fundraising $743

  • 23 · Insurance

    total $1,303 · program services $0 · management and general $1,303 · fundraising $0

  • 24a · Other expenses: RESEARCH MATERIALS, SUBSCRIPTIONS

    total $16,991 · program services $16,483 · management and general $0 · fundraising $508

  • 24b · Other expenses: PROGRAM MEETINGS & OUTREACH

    total $11,778 · program services $11,778 · management and general $0 · fundraising $0

  • 24c · Other expenses: OTHER PROGRAM EXPENSES

    total $1,232 · program services $1,232 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,311,828 · end of year $418,566

  • 2 · Savings and temporary cash investments

    beginning of year $1,654,901 · end of year $2,649,948

  • 3 · Pledges and grants receivable

    beginning of year $206,179 · end of year $54,601

  • 4 · Accounts receivable

    beginning of year $45,108 · end of year $16,611

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $17,704 · end of year $19,236

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

    $40,815

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

    $29,781

  • 10c · Land, buildings and equipment, net

    beginning of year $11,563 · end of year $11,034

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $10,014 · end of year $188,476

  • 17 · Accounts payable and accrued expenses

    beginning of year $17,255 · end of year $2,125

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $19,413 · end of year $204,186

  • 27 · Net assets without donor restrictions

    beginning of year $2,871,026 · end of year $2,884,478

  • 28 · Net assets with donor restrictions

    beginning of year $349,603 · end of year $267,683

Mission and programs · 2023

Mission

PROVIDING LEGAL AID TO THE ENVIRONMENT BY PROVIDING LEGAL SERVICES TO CONSERVATION ORGANIZATIONS, COMMUNITY GROUPS, NATIVE AMERICAN TRIBES, AND INDIVIDUALS WORKING TO PROTECT AND SUSTAIN THE PACIFIC NORTHWEST'S NATURAL LEGACY.

Activities or mission (Part I)

CRAG LAW CENTER IS A CLIENT-FOCUSED LAW CENTER THAT SUPPORTS COMMUNITY EFFORTS TO PROTECT AND SUSTAIN THE PACIFIC NORTHWEST'S NATURAL LEGACY.

  • CRAG LAW CENTER PROVIDES LEGAL SERVICES TO CONSERVATION ORGANIZATIONS, COMMUNITY GROUPS & COMMUNITIES WORKING ON ENVIRONMENTAL ISSUES. OVER THE PAST 23 YEARS, CRAG HAS PROVIDED SERVICES TO OVER ONE HUNDRED ORGANIZATIONS WORKING IN THE PUBLIC INTEREST. LEGAL SERVICES FOCUS ON PROTECTION OF THE WILD, COMMUNITIES & THE CLIMATE. THESE SERVICES WERE PROVIDED FOR FREE, AT BELOW MARKET RATES &/OR ON A CONTINGENCY BASIS TO THE COMMUNITY. CRAG SERVICES INCLUDE ASSISTANCE WITH BRINGING LITIGATION IN STATE & FEDERAL COURTS, WITH MEDIATION & SETTLEMENT OF COMPLEX NATURAL RESOURCE DISPUTES, & WITH PUBLIC EDUCATION. CRAG ALSO PROVIDES LEGAL ASSISTANCE IN NON-PROFIT FORMATION, MANAGEMENT & OUTREACH FOR NON-PROFITS WORKING IN THE PUBLIC INTEREST. CRAG ALSO WORKS WITH OTHER NON-PROFIT ORGANIZATIONS TO HOLD PUBLIC EVENTS INCLUDING SCREENINGS OF FILMS THAT ADDRESS VARIOUS ENVIRONMENTAL ISSUES. THESE EVENTS HELP TO EDUCATE COMMUNITIES ABOUT ENVIRONMENTAL ISSUES & THE LEGAL TOOLS THAT CAN BE USED TO ADDRESS THESE ISSUES. CRAG'S 2023 CASES LITIGATED OR IN LITIGATION WERE WHERE FEES WERE RECOVERED: (1) CONSERVATION NORTHWEST - REPRESENT GROUP CHALLENGING REZONE TO DEVELOPMENT AT SNOQUALMIE PASS. PUBLIC BENEFIT: PROTECT HABITAT IN CRITICAL WATERSHED AND MIGRATION CORRIDOR. FEE INCOME: $6,728 (2) EDF - REPRESENT GROUPS DEFENDING OREGON'S CLIMATE PROTECTION PROGRAM RULES. PUBLIC BENEFIT: ADVANCE CLIMATE CHANGE MITIGATION EFFORTS AND REDUCE GREENHOUSE GAS EMISSIONS. FEE INCOME: $5,056 (3) KLAMATH FOREST ALLIANCE - REPRESENT GROUPS CHALLENGING LOGGING PROPOSAL ON FEDERAL FOREST LAND. PUBLIC BENEFIT: PROTECT THREATENED NORTHERN SPOTTED OWLS AND THEIR HABITAT. FEE INCOME $5,000.00 (4) CONSERVATION ANGLER - REPRESENT GROUPS ENFORCING WATER QUALITY LAWS FOR FISH HATCHERY OPERATIONS ON THE MCKENZIE RIVER. PUBLIC BENEFIT: PROTECTING WATER QUALITY AND SUPPORTING NATIVE FISH RECOVERY. FEE INCOME $4,732.50 (5) WATERWATCH OF OREGON - REPRESENTED ORGANZIATIONS DEFENDING THE OREGON WATER RESOURCES DEPARTMENT'S DENIAL OF A LIMITED LICENSE FOR WATER FOR THE PROPOSED THORNBURG DESTINATION RESORT IN THE WATER LIMITED DESCHUTES RIVER BASIN. PUBLIC BENEFIT: PROTECT WATER RESOURCES. FEE INCOME $1,522.50 (6) CENTRAL OREGON LANDWATCH: REPRESENT GROUP IN A CHALLENGE TO THE HABITAT CONSERVATION PLAN FOR WATER IRRIGATION PROJECTS IN THE DESCHUTES RIVER BASIN. PUBLIC BENEFIT: PROTECTING HABITAT FOR NATIVE FISH & AMPHIBIANS. FEE INCOME $1,065.00. CRAG'S WORK ALSO INCLUDED NON-LITIGATION SERVICES WHICH GENERATED $80,712 IN FEE INCOME AT WELL BELOW MARKET RATES: (1) NEZ PERCE TRIBE -REPRESENT TRIBE IN NATURAL RESOURCE DAMAGE ASSESSMENT & CLEAN UP FOR THE PORTLAND HARBOR SUPERFUND SITE. PUBLIC BENEFIT: PROTECTION OF ENVIRONMENTAL RESOURCES IN THE LOWER WILLAMETTE RIVER. (2) PEW CHARITABLE TRUSTS - PROVIDED RESEARCH AND ANALYSIS OF OREGON STATE AND LOCAL TRIBAL CONSULTATION AND CULTURAL RESOURCE PROTECTION POLICIES. PUBLIC BENEFIT: EVALUATING STATE LAWS FOR POTENTIAL IMPROVEMENT IN AREA OF STATE-TRIBAL RELATIONS AND CULTURAL RESOURCE PROTECTION. (3) SIERRA CLUB WASHINGTON CHAPTER - SUPPORT COMMUNITY ENGAGEMENT IN WATER RIGHTS MANAGEMENT ON ICICLE CREEK. PUBIC BENEFIT: PROTECTION OF WILDERNESS AREA AND ALPINE LAKES. (4) COWLITZ TRIBE - SUPPORT TRIBE IN REVIEWING DAM MANAGEMENT ON LEWIS RIVER. PUBLIC BENEFIT: IMPROVE FISH PASSAGE AND SUPPORT NATIVE FISH RECOVERY. CRAG ALSO PROVIDED LEGAL SERVICES FOR FREE ON ISSUES & FOR A WIDE RANGE OF INDIVIDUALS & GROUPS INCLUDING: (1) CLIMATE - WORK WITH PUBLIC INTEREST ORGANIZATIONS, ENVIRONMENTAL JUSTICE & COMMUNITY GROUPS TO RESEARCH, DEVELOP & ENGAGE IN CLIMATE POLICY AT THE STATE & LOCAL LEVEL. PUBLIC BENEFIT: SUPPORT POLICIES TO PROMOTE A SUSTAINABLE CLIMATE & CLIMATE RESILIENCY IN IMPACTED COMMUNITIES. (2) PUBLIC LANDS DEFENSE - ADVISE PUBLIC INTEREST ORGANIZATIONS ON POLICY CHANGES PROPOSED FOR PUBLIC LANDS & SUPPORT COMMUNITY-BASED EFFORTS TO UNDERSTAND THE IMPACTS OF WILDFIRE ON THE LANDSCAPE. PUBLIC BENEFIT: PUBLIC OUTREACH & EDUCATION TO BETTER UNDERSTAND WILDFIRE & DEVELOP SOUND POLICY RESPONSES FOR LAND MANAGERS THAT PROTECT COMMUNITIES, WATER SUPPLIES, WILDLIFE & FORESTED ECOSYSTEMS. (3) CONSULTATION ON CONSERVATION ISSUES & POLICY GUIDANCE FOR VARIOUS CLIENTS - PUBLIC BENEFIT: WORKING WITH CLIENTS ON COLLABORATIVE & CREATIVE OPTIONS FOR PROTECTING OREGON'S NATURAL RESOURCES, INCLUDING ITS AIR, WATER & PUBLIC HEALTH. (4) FOSSIL FUEL INFRASTRUCTURE - REPRESENT PUBLIC INTEREST ORGANIZATIONS TO CHALLENGE NEW OR EXPANDED FOSSIL FUEL INFRASTRUCTURE PROPOSALS. PUBLIC BENEFIT: PROTECTING AIR QUALITY & PREVENTING FURTHER FOSSIL FUEL DEVELOPMENT. (5) PROTECTING FARMLAND - WORK WITH GROUPS INCLUDING THRIVE HOOD RIVER AND 1000 FRIENDS OF OREGON TO UPHOLD LAND USE LAWS. PUBLIC BENEFIT: PROTECTING FARMLAND AND FOREST LANDS FROM URBANIZATION, PRESERVING LOCAL FOOD SECURITY. (6) NATIVE FISH RECOVERY - REPRESENT ORGANIZATIONS INCLUDING CENTER FOR BIOLOGICAL DIVERSITY AND WATERWATCH OF OREGON TO ENFORCE ENVIRONMENTAL LAWS AND CHALLENGE STATE AGENCY ACTION ALLOWING LOGGING AND DAM ENFORCEMENT. PUBLIC BENEFIT: PROTECT AND RESTORE HABITAT FOR THREATENED OREGON COAST COHO SALMON AND OTHER NATIVE FISH. (7) ENVIRONMENTAL JUSTICE - WORK WITH BEYOND TOXICS, VERDE, AND OTHER ORGANIZATIONS TO IMPROVE STATE AND FEDERAL IMPLEMENTATION OF ENVIRONMENTAL JUSTICE POLICIES, SUPPORT ENFORCEMENT OF WATER QUALITY & HAZARDOUS WASTE LAWS. PUBLIC BENEFIT: PROTECTING PUBLIC HEALTH & WATER QUALITY. (8) COASTAL ACCESS AND ECOSYSTEM PROTECTION - REPRESENT OREGON SHORES CONSERVATION COALITION IN A VARIETY OF LEGAL FORUMS IN ORDER TO PROTECT COASTAL WETLANDS, STREAMS & FORESTS FROM THE HARMFUL EFFECTS OF DEVELOPMENT. PUBLIC BENEFIT: ENFORCING STATE LAND USE LAWS & CLEAN WATER ACT PROVISIONS FOR IMPACTS TO WETLANDS & STREAMS FROM DEVELOPMENT ACTIVITIES IN COASTAL COMMUNITIES.

    Expenses $972,608 · Revenue $104,923

As filed on the 2023 return.

Listed in Part VII

  • Courtney Johnson

    EXECUTIVE DIRECTOR

    Total calculated
    $113,000
    From this org
    $113,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Ka'Sha Bernard

    CHAIR, BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Lori Ann Burd

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Mark Tuai

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Hans Eugene

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Chet Lee

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Erin Madden

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Courtney Rae

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Aurora De Val

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Mo Wieser

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
30 July 2024
IRS schema version
2023v5.0
Source object
202442139349300414

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