Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
EARTHJUSTICE |
941730465 | 7 | Yes | 210,763 | 0 | |
|
Total 1
|
210,763 | 0 | ||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 4A: | 1. WASHINGTON DEPARTMENT OF NATURAL RESOURCES FOREST AND FISH ADAPTIVE MANAGEMENT PROGRAM PARTICIPANT AND LEGAL ADVISOR. CLIENTS/PARTNERS: WASHINGTON ENVIRONMENTAL COUNCIL (AND SEVERAL OTHER CONSERVATION ORGANIZATIONS WHO WORK IN COALITION WITH WEC). RATIONALE: THE STATE OF WASHINGTON HAS A 50-YEAR FEDERAL ENDANGERED SPECIES ACT HABITAT CONSERVATION PLAN (HCP) GOVERNING FORESTRY OPERATIONS ON APPROX. 10 MIL. ACRES OF STATE AND PRIVATE FOREST LAND. THIS HCP GOVERNS HOW FOREST PRACTICES WILL BE CONDUCTED ON OR AROUND AQUATIC HABITAT USED BY SALMONIDS AND NUMEROUS OTHER AQUATIC SPECIES TO PROTECT WATER QUALITY. THE FEDERAL HCP REQUIRES AN EXTENSIVE "ADAPTIVE MANAGEMENT" PROGRAM TO SUPPORT THE WASHINGTON FOREST PRACTICES BOARD AND DEPARTMENT OF NATURAL RESOURCE'S IMPLEMENTATION OF THE FOREST PRACTICES RULES UNDER THIS HCP AND TO CONDUCT SCIENTIFIC RESEARCH INTENDED TO INFORM POLICY DECISIONS. WFLC SERVES AS A LEGAL, TECHNICAL, AND POLICY ADVISOR TO THE WASHINGTON ENVIRONMENTAL COUNCIL AND CONSERVATION NORTHWEST, WHICH OFFICIALLY PARTICIPATES IN THE ADAPTIVE MANAGEMENT PROGRAM ON BEHALF OF THE CONSERVATION CAUCUS (ONE OF MULTIPLE PARTICIPATING STAKEHOLDER CAUCUSES). IN ADDITION, WFLC REGULARLY TESTIFIES BEFORE THE FOREST PRACTICES BOARD. WFLC'S ADVOCACY ON THE HCP HAS CONTINUED SINCE ITS INCEPTION IN 2005 TO IMPROVE FOREST PRACTICES REGULATIONS AND GUIDANCE TO BETTER PROTECT THE PUBLIC RESOURCES COVERED BY THE HCP. DURING 2021, WFLC STAFF ATTORNEY PETER GOLDMAN WORKED EXTENSIVELY ON TWO PENDING PROJECTS BEFORE THE FOREST PRACTICES BOARD. ONE PROJECT WAS ADVOCATING BEFORE THE BOARD TO ADOPT RULES THAT BETTER PROTECT WATER QUALITY ON FOREST STREAMS THAT ARE PROPOSED FOR LOGGING. THE OTHER WAS PROTECTING FISH HABITAT IN FOREST STREAMS. THE PUBLIC RECORD BEFORE THE WASHINGTON FOREST PRACTICES BOARD REFLECTS WFLC PARTICIPATION IN ALL OF THESE MATTERS. 2. DEVELOPMENT OF POLICY REGARDING SEQUESTRATION OF CARBON IN FORESTS. CLIENTS/PARTNERS: CO-COUNSEL FOR THE CENTER OF RESPONSIBLE FORESTRY: PROTECTING LEGACY FORESTS ON WASHINGTON STATE FORESTS. RATIONALE: WFLC DIRECTOR PETER GOLDMAN DEVOTED EXTENSIVE TIME DURING 2021 WORKING WITH MULTIPLE INDIVIDUALS AND ORGANIZATIONS TO DEVELOP FOREST PRACTICE POLICIES THAT BEST SEQUESTER CARBON IN FORESTS. THIS WORK LEAD TO AN IMPORTANT GUEST OP-ED IN THE SEATTLE TIMES. 3. WASHINGTON DEPARTMENT OF NATURAL RESOURCES' PROPOSED MAJOR AMENDMENT TO ITS FEDERAL HABITAT CONSERVATION PLAN FOR THE MARBLED MURRELET. CLIENTS/PARTNERS: WASHINGTON ENVIRONMENTAL COUNCIL, OLYMPIC FOREST COALITION, CONSERVATION NORTHWEST, SEATTLE AUDUBON SOCIETY. RATIONALE: IN 2019, THE WASHINGTON DNR WAS GRANTED AN AMENDMENT TO ITS FEDERAL HABITAT CONSERVATION PLAN RELATING TO THE FEDERALLY- LISTED BIRD SPECIES THE "MARBLED MURRELET." THE AMENDMENT PERMITS DNR TO LOG APPROXIMATELY 38,000 ACRES OF MAPPED MURRELET HABITAT OVER THE NEXT 50 YEARS. THE AMENDMENT RAISES MULTIPLE LEGAL, SCIENTIFIC, AND TECHNICAL ISSUES RELATING TO THE ENDANGERED SPECIES ACT AND THE LAWS GOVERNING THE MANAGEMENT OF WASHINGTON STATE FORESTS. WFLC SERVES AS THE LEGAL AND TECHNICAL ADVISOR TO THE CONSERVATION ORGANIZATIONS NOW WORKING TO MONITOR THE IMPLEMENTATION OF THE HCP. WFLC ATTENDS BOARD OF NATURAL RESOURCE MEETINGS, COMMENTS ON TIMBER SALES RELATING TO THE MARBLED MURRELET, AND PARTICIPATES IN BIMONTHLY MEETINGS WITH DNR ON THE AMENDMENT AND OTHER STATE LANDS ISSUES. 4. MATTER: LEGAL CHALLENGE TO DEPARTMENT OF NATURAL RESOURCES' "TRUST MANDATE". AFTER DECADES OF ADVOCACY, WFLC, ON BEHALF OF NUMEROUS ORGANIZATIONS AND INDIVIDUAL PLAINTIFFS, FILED A MAJOR LAWSUIT AGAINST THE STATE OF WASHINGTON IN JANUARY 2020 CHALLENGING THE LEGAL PRINCIPLES UNDER WHICH DNR MANAGES WASHINGTON'S APPROXIMATELY 2 MILLION ACRES OF STATE FORESTS. THE LAWSUIT ALLEGES THAT DNR MUST MANAGE THESE LANDS CONSISTENT WITH THE WASHINGTON STATE CONSTITUTION, WHICH PROVIDES THAT THE STATE FORESTS ARE HELD FOR AND SHOULD BE MANAGED FOR "ALL THE PEOPLE." TODAY, DNR TAKES THE POSITION THAT THE STATE FORESTS ARE, AND MUST BE MANAGED AS, PRIVATE TRUSTS. THE SUPERIOR COURT OF THURSTON COUNTY RULED FOR DNR ON THIS ISSUE, THE COURT BELIEVING THAT IT WAS BOUND BY WASHINGTON SUPREME COURT PRECEDENT. THE WASHINGTON SUPREME COURT GRANTED DIRECT REVIEW OF THE CASE AND ORAL ARGUMENT WAS SCHEDULED FOR OCTOBER 21, 2021. WFLC HAS TAKEN A MAJOR ROLE IN PREPARING THE BRIEFING FOR THIS CASE. THE CASE COULD HAVE A PROFOUND EFFECT ON HOW DNR MANAGES THE STATE FORESTS IN THE FACE OF CLIMATE CHANGE, THREATS TO SPECIES, AND OTHER FACTORS. 5. PARTICIPANT: NORTHERN SPOTTED OWNL TECHNICALA TEAM. RATIONALE: WFLC'S SENIOR SCIENTIST CONTINUED WORKING IN A MULTI- STAKEHOLDER GROUP TO IDENTIFY CHANGES NEEDED WITHIN THE EXISTING FOREST PRACTICES RULES TO IMPROVE CONSERVATION OUTCOMES FOR MARBLED MURRELETS ON PRIVATE FORESTLANDS. FOR EXAMPLE, THE GROUP IS EVALUATING THE CURRENT FOREST PRACTICES' DEFINITION OF NESTING HABITAT RELATIVE TO EMPIRICAL HABITAT DATA AT THE SITE AND LANDSCAPE SCALES WITH THE GOAL TO CLOSE LOOPHOLES IN THE REGULATIONS THAT MAY BE PERMITTING UNAUTHORIZED TAKE THROUGH THE HARVEST OF MURRELET HABITAT. 6. PARTICIPANT: MARBLED MURRELET WORKING GROUP. RATIONALE: WFLC'S SENIOR SCIENTIST CONTINUED WORKING, IN THE FIRST TWO MONTHS OF 2021, IN A MULTI- STAKEHOLDER GROUP TO IDENTIFY CHANGES NEEDED WITHIN THE EXISTING FOREST PRACTICES RULES TO IMPROVE CONSERVATION OUTCOMES FOR MARBLED MURRELETS ON PRIVATE FORESTLANDS. FOR EXAMPLE, THE GROUP IS EVALUATING THE CURRENT FOREST PRACTICES' DEFINITION OF NESTING HABITAT RELATIVE TO EMPIRICAL HABITAT DATA AT THE SITE AND LANDSCAPE SCALES WITH THE GOAL TO CLOSE LOOPHOLES IN THE REGULATIONS THAT MAY BE PERMITTING UNAUTHORIZED TAKE THROUGH THE HARVEST OF MURRELET HABITAT. 7. PARTICIPANT: FOREST PRACTICES BOARD'S UPLAND PROCESSES SCIENTIFIC ADVISOR GROUP (UPSAG) . RATIONALE: THE WASHINGTON FOREST PRACTICES BOARD IS IN AN ONGOING PROCESS OF RE-EVALUATING THE FOREST PRACTICE RULES GOVERNING LOGGING ON POTENTIALLY STEEP AND UNSTABLE SLOPES. THE PROCESS IS ADVISED BY THE UPSAG COMMITTEE, WHICH CONSISTS OF FOREST PRACTICE AND GEOLOGICAL EXPERTS, UNDER THE ADAPTIVE MANAGEMENT PROGRAM. WFLC LOANS ITS SENIOR SCIENTIST TO THIS PROCESS. THIS INVOLVED, DURING THE FIRST 2 MONTHS IN 2021, MEETINGS AND EXTENSIVE TECHNICAL PREPARATION BEFORE EACH MEETING. |
| FORM 990, PART VI, SECTION A, LINE 2 | PATTI GOLDMAN IS AN EMPLOYEE (SENIOR ATTORNEY) AND TODD TRUE IS AN EMPLOYEE (SENIOR ATTORNEY) AT EARTHJUSTICE, THE SUPPORTED ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | BEFORE FILING, FORM 990 IS DISTRIBUTED TO AND REVIEWED BY THE ENTIRE BOARD AND THE TREASURER. THE PRESIDENT SIGNS THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE OFFICERS AND DIRECTORS OF THE ORGANIZATION ARE REQUIRED TO ACKNOWLEDGE IN WRITING ON AN ANNUAL BASIS THAT THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII, SECTION A, QUESTION 1A, LINE 3: | ELLEN LENDE RECEIVED COMPENSATION AS A .6 TIME ADMINISTRATOR OF THE ORGANIZATION. SHE DID NOT RECEIVE COMPENSATION FOR HER POSITION AS SECRETARY OR TREASURER. |
| FORM 990, PART VII, SECTION A, LINES 1 AND 2: | TODD TRUE AND PATTI GOLDMAN ARE COMPENSATED SEPARATELY BY THE SUPPORTED ORGANIZATION, EARTHJUSTICE, EIN 94-1730465. AMOUNTS ARE ESTIMATED AS EXACT DOLLAR AMOUNTS ARE NOT KNOWN. PATTI GOLDMAN IS NOT RELATED TO PETER GOLDMAN. |
| REGULATION SECTION 1.263(A)-1(F) - DE MINIMIS SAFE HARBER ELECTION | UNDER IRC REGULATION SECTION 1.263(A)-1(F), THE TAXPAYER HEREBY ELECTS TO APPLY THE DE MINIMIS SAFE HARBOR ELECTION FOR THE YEAR ENDED 12/31/2021. TAXPAYER NAME: WASHINGTON FOREST LAW CENTER TAXPAYER ADDRESS: 4132 CALIFORNIA AVE SW, SEATTLE WA 98116 TAXPAYER ID NUMBER: 91-1803140 |
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| Software Version: |