TY 2024 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) ERIK SCHLENKER-GOODRICH...................................................................... EXECUTIVE DI	45.00 .................		X		165,947	18,516
(2) TANNIS FOX...................................................................... SENIOR ATTOR	40.00 .................			X	138,249	17,012
(3) KYLE TISDEL...................................................................... SENIOR ATTOR	40.00 .................			X	137,010	16,980
(4) MATTHEW BISHOP...................................................................... SENIOR ATTOR	40.00 .................			X	135,760	17,132
(5) SARAH MCMILLAN...................................................................... SENIOR ATTOR	40.00 .................			X	134,690	16,996
(6) PETER FROST...................................................................... SENIOR ATTOR	40.00 .................			X	130,434	17,132
(7) LYNDEE PRILL...................................................................... FINANCE & AD	40.00 .................		X		109,498	16,376
(8) KARIN SHELDON...................................................................... PRESIDENT	2.00 .................	X	X		0	0
(9) PEGGY NELSON...................................................................... VICE PRESIDE	2.00 .................	X	X		0	0
(10) KEVIN KIRCHNER...................................................................... TREASURER	2.00 .................	X	X		0	0
(11) PHIL KATZEN...................................................................... SECRETARY	2.00 .................	X	X		0	0
(12) NELLIS KENNEDY-HOWARD...................................................................... DIRECTOR	1.00 .................	X			0	0
(13) DENISE FORT...................................................................... DIRECTOR	1.00 .................	X			0	0
(14) BROOKE WILLIAMS...................................................................... DIRECTOR	1.00 .................	X			0	0
(15) BRIAN HENNING...................................................................... DIRECTOR	1.00 .................	X			0	0
(16) LISA MANNING...................................................................... DIRECTOR	1.00 .................	X			0	0
(17) SANDI ZELLMER...................................................................... DIRECTOR	1.00 .................	X			0	0

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Name of the organization

WESTERN ENVIRONMENTAL LAW CENTER

Employer identification number

93-1010269

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	3,110,076	3,429,967	4,595,114	2,489,228	4,108,459	17,732,844
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	3,110,076	3,429,967	4,595,114	2,489,228	4,108,459	17,732,844
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) ..						4,610,500
6	Public support. Subtract line 5 from line 4.						13,122,344

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4..	3,110,076	3,429,967	4,595,114	2,489,228	4,108,459	17,732,844
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	20,225		45,424	185,447	210,159	461,255
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						18,194,099

Gross receipts from related activities, etc. (see instructions) ..................

4,500,450

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 6, column (f) divided by line 11, column (f)) .........

72.120 %

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

73.580 %

16a

33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2024

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2024

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2024

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	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

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2024

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

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 2024 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-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2024. 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 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

WESTERN ENVIRONMENTAL LAW CENTER

Employer identification number

93-1010269

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization WESTERN ENVIRONMENTAL LAW CENTER

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization WESTERN ENVIRONMENTAL LAW CENTER		Employer identification number 93-1010269

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization WESTERN ENVIRONMENTAL LAW CENTER			Employer identification number 93-1010269
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow

Complete if the organization is described below. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

WESTERN ENVIRONMENTAL LAW CENTER

Employer identification number

93-1010269

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

Political campaign activity expenditures. See instructions .................................................................... right arrow

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ right arrow

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... right arrow

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ right arrow

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... right arrow

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2024

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check right arrow

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check right arrow

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(a) Filing organization's totals	(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................	13,426
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................	24,128
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................	37,554
d	Other exempt purpose expenditures ...............................................................................	4,659,239
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................	4,696,793
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.	384,840
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................	96,210
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................		Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) Total

2a	Lobbying nontaxable amount	308,787	360,758	378,461	384,840	1,432,846

b	Lobbying ceiling amount (150% of line 2a, column(e))					2,149,269

c	Total lobbying expenditures	44,969	108,900	50,610	37,554	242,033

d	Grassroots nontaxable amount	77,197	90,190	94,615	96,210	358,212

e	Grassroots ceiling amount (150% of line 2d, column (e))					537,318

f	Grassroots lobbying expenditures	8,481	2,161	2,040	13,426	26,108

Schedule C (Form 990) 2024

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation

Schedule C (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

WESTERN ENVIRONMENTAL LAW CENTER

Employer identification number

93-1010269

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	64,913	56,645	58,071	51,006	46,283
b	Contributions ...			10,000
c	Net investment earnings, gains, and losses	6,748	8,998	-10,971	7,498	5,124
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....	1,307	730	455	433	401
g	End of year balance ......	70,354	64,913	56,645	58,071	51,006

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

100.000 %

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

Yes

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....	138,407	81,806	56,601
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				56,601

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
LEASE LIABILITY	224,484
PAYROLL PAYABLES	140,329
CLIENT FUNDS HELD IN TRUST	36,351
CREDIT CARDS	30,582





Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	431,746
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	5,425,682
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	14,126
b	Donated services and use of facilities .........	2b	6,231
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................			2e	20,357
3	Subtract line 2e from line 1..................			3	5,405,325
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	5,405,325

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	4,703,024
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a	6,231
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................			2e	6,231
3	Subtract line 2e from line 1...................			3	4,696,793
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................			4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	4,696,793

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference

Explanation

SCHEDULE D, PAGE 2, PART V, LINE 4

BOARD DESIGNATED ENDOWMENT FUNDS (FUNDS) WERE ESTABLISHED AT THE OREGON COMMUNITY FOUNDATION (OCF)IN 2007, AND AT SILICON VALLEY COMMUNITY FOUNDATION (SVCF) IN 2022. THESE FUNDS ARE USED BY OCF AND SVCF AS A SOURCE OF UNRESTRICTED GRANTS FOR WELC. THE AGREEMENTS WITH OCF AND SVCF STIPULATE THAT THE FUNDS SHALL BE HELD AND OWNED BY EACH FOUNDATION. OCF AND SVCF MAY DISTRIBUTE, ON AN ANNUAL BASIS, A FIXED PERCENTAGE OF THE FUND ASSETS. THE PERCENTAGE IS DETERMINED BY THE BOARD OF DIRECTORS OF EACH FOUNDATION. THE AGREEMENTS ALSO PROVIDE THAT, UPON WRITTEN REQUEST FROM A MAJORITY OF THE BOARD OF DIRECTORS OF OCF AND SVCF,ADDITIONAL DISTRIBUTIONS MAY BE MADE FROM THE FUND ASSETS, EVEN TO THE EXHAUSTION OF THE FUNDS.

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

WESTERN ENVIRONMENTAL LAW CENTER

Employer identification number

93-1010269

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1ERIK SCHLENKER-GOODRICH EXECUTIVE DIRECTOR	(i) (ii)	165,947 -------------	-------------	-------------	7,244 -------------	11,272 -------------	184,463 -------------	-------------
2TANNIS FOX SENIOR ATTORNEY	(i) (ii)	138,249 -------------	-------------	-------------	5,740 -------------	11,272 -------------	155,261 -------------	-------------
3KYLE TISDEL SENIOR ATTORNEY	(i) (ii)	137,010 -------------	-------------	-------------	5,708 -------------	11,272 -------------	153,990 -------------	-------------
4MATTHEW BISHOP SENIOR ATTORNEY	(i) (ii)	135,760 -------------	-------------	-------------	5,860 -------------	11,272 -------------	152,892 -------------	-------------
5SARAH MCMILLAN SENIOR ATTORNEY	(i) (ii)	134,690 -------------	-------------	-------------	5,724 -------------	11,272 -------------	151,686 -------------	-------------

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

Name of the organization

WESTERN ENVIRONMENTAL LAW CENTER

Employer identification number

93-1010269

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .	X	9	353,217	STOCK PRICE ON SALE DATE
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( )
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?

Yes

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

Yes

If "Yes," describe in Part II.

If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) (2024)

Page 2

Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation
SCHEDULE M, PAGE 1, PART I, LINE 32B	THE ORGANIZATION USES MALLERY FINANCIAL TO PROCESS THE SALE OF ANY STOCK DONATIONS, AT THE TIME OF DONATION.

Schedule M (Form 990) (2024)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

WESTERN ENVIRONMENTAL LAW CENTER

Employer identification number

93-1010269

Return Reference	Explanation
FORM 990 - ORGANIZATION'S MISSION	PUBLIC INTEREST LAW FIRM - THE WESTERN ENVIRONMENTAL LAW CENTER USES THE POWER OF THE LAW TO FOSTER THRIVING, RESILIENT WESTERN U.S. LANDS, WATERS, WILDLIFE, AND COMMUNITIES IN THE FACE OF A CHANGING CLIMATE. WE ENVISION A THRIVING WEST, ABUNDANT WITH PROTECTED AND INTERCONNECTED ECOSYSTEMS, POWERED BY RENEWABLE ENERGY, AND CARED FOR BY COMMUNITIES BROUGHT TOGETHER IN AN ECOLOGY OF KINSHIP.
FORM 990, PAGE 1, PART I, LINE 6	VOLUNTEERS ASSISTED STAFF WITH PROGRAM RELATED RESEARCH AND PROJECTS.
FORM 990, PART III	MONT. ENV'T INFORMATION CTR. V. MONT. DEP'T OF ENV'T QUALITY; NO. DV 19-34 (MONT. 16TH JUD. DIST. CT.): CHALLENGE TO MT BOARD OF ENVIRONMENTAL REVIEW DECISION UPHOLDING MT DEPT. OF ENVIRONMENTAL QUALITY'S GRANT OF A MINING PERMIT TO WESTMORELAND AM4 PERMIT FOR EXPANSION OF THE ROSEBUD COAL MINE IN ROSEBUD COUNTY, MT PURSUANT TO MONTANA STRIP AND UNDERGROUND MINE RECLAMATION ACT (MSUMRA). MONTANA SUPREME COURT AFFIRMED DISTRICT COURT'S DECISION IN FAVOR OF PLAINTIFFS AND REMANDED TO D.C. FOR CALCULATION OF ATTORNEYS' FEES, WHICH THE PARTIES SETTLED. FEES RECOVERED IN 2024 OF 509,157. HELD V. STATE OF MT, OUR CHILDREN'S TRUST, NO. CDV-2020-307 (MONT. 1ST JUDICIAL DIST. CT.): YOUTH CONSTITUTIONAL CLIMATE CASE FILED IN MARCH 2020 IN A MONTANA STATE DISTRICT COURT. EIGHT-DAY TRIAL WAS HELD IN JUNE 2023. DECISION AND ORDER ISSUED IN FAVOR OF YOUTH PLAINTIFFS ON AUGUST 14, 2023. WON ON APPEAL WITH THE MONT. SUPREME COURT. AWAITING DECISION ON FEE PETITIONS. DIN CARE V. BUREAU OF LAND MGMT.1:22-CV-00804-WJ-KK (D. N.M.): CHALLENGE TO BLM APPROVAL OF OIL AND GAS LEASING DECISIONS AND ASSOCIATED DRILLING PERMIT AUTHORIZATIONS FOR VIOLATIONS OF NEPA TO PROTECT PEOPLE AND ENVIRONMENT. A SETTLEMENT WAS REACHED IN 2024. NO FEES WERE RECOVERED FOR THIS CASE. FRIENDS OF TOPPENISH CREEK ET AL., V. WA STATE DEPT. OF ECOLOGY, NO. 23- 002, STATE OF WA POLLUTION CONTROL HEARINGS BOARD: CHALLENGE TO STATE OF WASHINGTON DEPARTMENT OF ECOLOGY GENERAL NATIONAL POLLUTION DISCHARGE ELIMINATION SYSTEM PERMITS FOR CONCENTRATED ANIMAL FEEDING OPERATIONS TO PROTECT WATER QUALITY. THE MATTER IS CLOSED. NO FEES WERE SOUGHT OR RECOVERED. IN RE CLEAN WATER ACT RULEMAKING NO. C 20-04636 (N.D. CAL.): CHALLENGE TO THE U.S. ENVIRONMENTAL PROTECTION AGENCY'S REGULATIONS GOVERNING THE REVIEW OF FEDERALLY LICENSED OR PERMITTED PROJECTS UNDER SECTION 401 OF THE CLEAN WATER ACT TO PROTECT WATER RESOURCES. CASE DISMISSED AS MOOT IN 2024. NO FEES WERE SOUGHT OR RECOVERED. KETTLE RANGE CONSERVATION GROUP V. WHITE, 2:23-CV-00147-SAB (E.D. WA): CHALLENGE TO INDUSTRIAL LOGGING PROJECT IN WASHINGTON'S KETTLE RANGE TO PROTECT AN AREA IMPORTANT FOR LYNX RECOVERY IN THE LOWER 48 STATES (AND WHERE COLVILLE TRIBE IS REINTRODUCING LYNX). THIS MATTER WAS RESOLVED, AND FEES RECOVERED OF 149,000 IN 2025. BROOKFIELD WHITE PINE HYDRO LLC V. FEDERAL ENERGY REGULATORY COMMISSION NO. 23-1075 (D.C. CIR.): A DAM OPERATOR CHALLENGED A DECISION BY THE FEDERAL ENERGY REGULATORY COMMISSION TO DENY A MOTION TO DECLARE THAT MAINE VIOLATED THE CLEAN WATER ACT WHEN IT DENIED THE FACILITY A SECTION 401 CERTIFICATION. REPRESENTING CONSERVATION GROUPS INTERVENING IN SUPPORT OF FERC'S POSITION TO PROTECT THE PUBLIC INTEREST. THIS MATTER IS RESOLVED. NO FEES WERE SOUGHT OR RECOVERED. COLUMBIA RIVERKEEPER ET AL V. WA DEPT OF ECOLOGY AND FREE FLOW POWER, PCHB NO. 23-025C, STATE OF WA POLLUTION CONTROL HEARINGS BOARD: CHALLENGE TO WASHINGTON DEPARTMENT OF ECOLOGY'S CLEAN WATER ACT 401 CERTIFICATION FOR THE GOLDENDALE PUMPED STORAGE HYDROELECTRIC PROJECT ON THE COLUMBIA RIVER TO PROTECT WATER RESOURCES. THIS MATTER IS ONGOING. CENTER FOR BIOLOGICAL DIVERSITY V. U.S. DEPT. OF INTERIOR 1:22-CV-01716-TSC (D.D.C.): CHALLENGE TO BLM OIL AND GAS DRILLING PERMIT APPROVALS IN THE PERMIAN AND POWDER RIVER BASINS FOR FAILING TO TAKE A HARD LOOK UNDER NEPA, FAILING TO CONSULT UNDER THE ESA, AND FOR VIOLATING FLPMA, ALL TO PROTECT PEOPLE AND THE ENVIRONMENT. CASE DISMISSED FOR LACK OF STANDING. NORTHWEST ENVIRONMENTAL ADVOCATES V. U.S. EPA, 19-CV-01537 (W.D. WA): CHALLENGE TO THE U.S. ENVIRONMENTAL PROTECTION AGENCY'S FAILURE TO IMPLEMENT THE REQUIREMENTS OF THE CLEAN WATER ACT TO IDENTIFY WHICH WATERBODIES IN WASHINGTON REQUIRE CLEANUP PLANS AND THEN TO DEVELOP SUCH PLANS AS MECHANISM TO PROTECT WATER RESOURCES. THIS MATTER IS ONGOING. NORTHWEST ENVIRONMENTAL ADVOCATES V. U.S. ENVIRONMENTAL PROTECTION AGENCY, ET AL., NO. 21-CV-01637 (W.D. WA): CHALLENGE OF THE U.S. ENVIRONMENTAL PROTECTION AGENCY'S FAILURE TO DEVELOP A TOTAL MAXIMUM DAILY LOAD TO ADDRESS DISSOLVED OXYGEN IMPAIRMENTS IN PUGET SOUND AND THEREBY PROTECT WATER RESOURCES. THE MATTER IS ONGOING. NORTHWEST ENVIRONMENTAL ADVOCATES V. U.S. EPA, ET AL. 22-70053 (9TH CIR.): CHALLENGE TO EPA DENIAL OF NWEA PETITION TO WITHDRAW WASHINGTON'S NPDES PERMITTING AUTHORITY OVER WASTEWATER TREATMENT FACILITIES DISCHARGING INTO PUGET SOUND BECAUSE OF THE AGENCY'S CONSISTENT FAILURE TO IMPOSE LAWFUL TECHNOLOGY-BASED AND WATER QUALITY-BASED EFFLUENT LIMITS, ALL TO PROTECT WATER RESOURCES. THIS MATTER IS CLOSED. NO FEES WERE SOUGHT OR RECOVERED. CENTER FOR BIOLOGICAL DIVERSITY V. U.S. EPA, ET AL. 1:22-CV-00486-BAH (D. D.C.): WELC REPRESENTS CBD IN AN ESA SUIT FOR FAILURE TO CONSULT AND FAILURE TO INITIATE CONSULTATION WITH RESPECT TO WASHINGTON STATE'S AQUATIC CRITERIA FOR CYANIDE AS MECHANISM TO PROTECT WATER RESOURCES. THE CASE SETTLED WITH FEES RECOVERED OF 100,000 IN 2025. MONTANA ENVIRONMENTAL INFORMATION CENTER ET AL. V. OFFICE OF THE SECRETARY OF THE INTERIOR ET AL. 4:22-CV-00029-BMM (D. MONT.): CHALLENGE PERTAINING TO FOIA REQUEST RE. RECORDS RELATING TO EXECUTIVE ORDER 14008, SPECIFICALLY THE REPORT ON THE FEDERAL OIL AND GAS LEASING PROGRAM, TO INFORM EFFORTS TO PROTECT THE PUBLIC INTEREST FROM OIL AND GAS IMPACTS. THE AGENCIES ARE CONTINUING TO SLOWLY PROVIDE RECORDS. CASE IS ONGOING. DAKOTA RES. COUNCIL V. U.S. DEPT. OF INTERIOR 1:22-CV-01853-CRC (D. D.C.): CHALLENGE TO BLM OIL AND GAS LEASING DECISIONS IN MONTANA, WYOMING, UTAH, NEVADA, NEW MEXICO AND COLORADO FOR FAILING TO TAKE A HARD LOOK AT CLIMATE IMPACTS AND FAILING TO PREPARE AN EIS UNDER NEPA, AND FOR VIOLATING FLPMA, ALL TO PROTECT THE PUBLIC INTEREST. LOST AT DISTRICT COURT. NO APPEAL FILED. SIERRA CLUB V. HOFFMAN ET AL. 4:22-CV-00037-DN (D. UTAH): CHALLENGE TO COAL MINE EXPANSION, SPECIFICALLY DECISION TO ALLOW EXPANSION OF EXISTING MINE'S LEASE AREA, TO PROTECT THE PUBLIC AND ENVIRONMENT FROM COAL MINING HARMS. MOTION BY THE GOVERNMENT TO REMAND IS PENDING BEFORE THE COURT. THE CASE IS ONGOING. WILDEARTH GUARDIANS V. PADILLA, 1:18-CV-02903-MSK (D. COLO.); TRAILS PRESERVATION ALLIANCE V. U.S. FOREST SERV., 1:18-CV-02354-MSK (D. COLO.): CHALLENGE TO A U.S. FOREST SERVICE TRAVEL MANAGEMENT PLAN ON THE SAN JUAN NATIONAL FOREST IN COLORADO FOR VIOLATIONS OF THE NATIONAL ENVIRONMENTAL POLICY ACT AND NATIONAL FOREST MANAGEMENT ACT TO PROTECT THE ENVIRONMENT. IN A COMPANION CASE, THE SAME PARTIES INTERVENED TO DEFEND PORTIONS OF THE SAME DECISION IN A CHALLENGE FROM MOTORIZED TRAIL RIDER ORGANIZATIONS. THE TWO CASES WERE CONSOLIDATED, AND AN ORDER WAS ISSUED IN MAY 2025 AFFIRMING THE GOVERNMENT'S ACTIONS. THE MATTER IS CLOSED. NO FEES WERE SOUGHT OR RECOVERED. GRAND CANYON WOLF RECOVERY PROJECT V. HAALAND, 4:22-CV-00453-JAS (D. ARIZ.): CASE CHALLENGING 2022 MEXICAN WOLF ESA SECTION 10(J) MANAGEMENT RULE FOR FAILING TO FURTHER THE CONSERVATION NEEDS OF THE SPECIES. THE CASE IS ONGOING. WESTERN WATERSHEDS PROJECT V. PERDUE, NO. 4:21-CV-00020 (D. ARIZ.), CA9-23 -3872 (9TH CIR.): CHALLENGE TO THE U.S. FOREST SERVICE'S REAUTHORIZATION OF GRAZING IN ARIZONA AND NEW MEXICO UNDER THE NATIONAL ENVIRONMENTAL POLICY ACT TO PROTECT FOREST AND WILDLIFE RESOURCES. THE LOWER COURT HELD FOR THE GOVERNMENT AND THE DECISION WAS UPHELD ON APPEAL. CASE CLOSED. NO FEES WERE SOUGHT OR RECOVERED. CENTER FOR BIOLOGICAL DIVERSITY V. BLM 1:21-CV-00174-TSC (D. D.C.): CHALLENGE TO MULTIPLE BLM PLANNING DECISIONS MADE BY ACTING BLM DIRECTOR PENDLEY UNDER THE FEDERAL VACANCIES REFORM ACT AS MECHANISM TO FURTHER THE PUBLIC INTEREST. SETTLED, FEES RECOVERED OF 16,500. NORTH DAKOTA V DOI, 1:21-CV-00148-DMT (D. N.D.) 1:22-CV-00247-SWS (D. WY): SECOND ROUND OF LITIGATION STEMMING FROM EO 14008 LEASING "PAUSE" CONCERNING FEDERAL AUTHORITY OVER LEASING PROGRAM TO PROTECT THE PUBLIC INTEREST. CURRENT CASES IN D. WYO. (3 CONSOLIDATED CASES) AND D. N.D. BLM CONTINUES TO REQUEST AND RECEIVE EXTENSIONS FOR ITS RESPONSE TO THE PLAINTIFFS' MOTION TO COMPEL COMPLIANCE WITH THE COURT'S GRANT OF THEIR PI MOTION. THE CASE IS ONGOING. AMERICAN PETROLEUM INSTITUTE V. U.S. DEPARTMENT OF THE INTERIOR CASE NO. 2:21-CV-02506-TAD-KK (W.D. LA.); WESTERN ENERGY ALLIANCE V. BIDEN, CASE NO. 0:21-CV-00013-SWS (D. WYO.): REPRESENTING CONSERVATION GROUPS IN INTERVENTION TO DEFEND AGAINST A CHALLENGE TO FEDERAL PUBLIC LANDS LEASING PAUSE BROUGHT BY AMERICAN PETROLEUM INSTITUTE AND THEREBY PROTECT THE PUBLIC INTEREST IN THOSE LANDS' PROTECTION. THE CASE IS ONGOING. CENTER FOR BIOLOGICAL DIVERSITY V BLM, 1:19-CV-02869-REB (D. COLO.): CHALLENGE TO BLM'S RMP FOR THE GRAND JUNCTION FIELD OFFICE FOR FAILURE TO CONSIDER OIL AND GAS LEASING ALTERNATIVES AND A HARD LOOK AT CLIMATE IMPACTS TO PROTECT THE PUBLIC INTEREST. BLM HAS AGREED TO A VOLUNTARY REMAND. COURT HAS MAINTAINED JURISDICTION AND REMAND IS ONGOING. DIN CARE V. BLM 1:19-CV-00703 (D. N.M.); DIN CARE V. BLM 21-2116 (10TH CIR.): CHALLENGE TO BLM OIL AND GAS DRILLING PERMITS TO PROTECT PEOPLE AND THE ENVIRONMENT. AN AMENDED
FORM 990, PAGE 6, PART VI, LINE 11B	A COPY WILL BE PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS (BOARD PRESIDENT, VICE PRESIDENT, TREASURER, BOARD MEMBER, EXECUTIVE DIRECTOR, DEPUTY DIRECTOR, FINANCE AND ADMINISTRATION DIRECTOR) FOR REVIEW BEFORE FILING,AND IS PRESENTED TO THE FULL BOARD ONCE COMPLETED.
FORM 990, PAGE 6, PART VI, LINE 12C	WELC SEEKS TO ESTABLISH AND MAINTAIN A REPUTATION FOR THE HIGHEST STANDARDS OF FAIRNESS AND INTEGRITY IN ALL ITS BUSINESS AND PROGRAM AFFAIRS. WELC EMPLOYEES AND BOARD MEMEBERS ARE REQUIRED TO COMPLETE ANNUAL CONFLICT DISCLOSURE FORMS, AND HAVE BEEN INSTRUCTED TO IMMEDIATELY DISCLOSE ANY POTENTIAL CONFLICTS TO THE EXECUTIVE DIRECTOR FOR DISCUSSION AND RESOLUTION. IN THE EVENT A RESOLUTION CANNOT BE REACHED BY THE EXECUTIVE DIRECTOR, THE CONFLICT OF INTEREST SHALL BE REFERRED TO THE BOARD OF DIRECTORS FOR A FINAL DECISION. ADDITIONALLY, ALL STAFF AND BOARD MEMBERS ARE NOTIFIED OF POTENTIAL NEW MATTERS OF ENGAGEMENT IN ORDER TO REVIEW FOR POTENTIAL CONFLICTS OF INTEREST.
FORM 990, PAGE 6, PART VI, LINE 15A	THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS APPROVES THE SALARY OF THE EXECUTIVE DIRECTOR (ED) AFTER REVIEW AND DISCUSSION EACH YEAR, AND ONLY REVIEWS THE SALARY OF THE ED. THE ED SALARY AND ALL OF THE OTHER SALARIES ARE DETERMINED BY A FORMULA CONSISTING OF A COLA ADJUSTMENT, A PERCENTAGE INCREASE BASED ON TENURE, AND A SALARY BAND INCREASE. SALARY ADJUSTMENTS ARE REVIEWED AND APPROVED AS PART OF THE ANNUAL BUDGETING PROCESS. APPROVAL IS GIVEN BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AT THE EMPLOYEE LEVEL, AND IN TOTAL AT THE BOARD LEVEL. SPECIFIC SALARY SURVEYS AND OTHER AVAILABLE DATA ARE INCORPORATED INTO THIS PROCESS.
FORM 990, PAGE 6, PART VI, LINE 15B	OFFICER SALARIES ARE DETERMINED BY A FORMULA CONSISTING OF A COLA ADJUSTMENT, A PERCENTAGE INCREASE BASED ON TENURE, AND A SALARY BAND INCREASE. SALARY ADJUSTMENTS ARE REVIEWED AND APPROVED AS PART OF THE ANNUAL BUDGETING PROCESS. APPROVAL IS GIVEN BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AT THE EMPLOYEE LEVEL, AND IN TOTAL AT THE BOARD LEVEL. SPECIFIC SALARY SURVEYS AND OTHER AVAILABLE DATA ARE INCORPORATED INTO THIS PROCESS, IN ORDER TO STAY COMPETITIVE WITH A CONCERN FOR CURRENT ECONOMIC CONDITIONS.
FORM 990, PAGE 6, PART VI, LINE 17	NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, OREGON, SOUTH CAROLINA, TENNESSEE, UTAH, VIRGINIA, WISCONSIN, ALABAMA, GEORGIA, NEVADA, OHIO, WEST VIRGINIA
FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING AND FINANCIAL DOCUMENTS ARE AVAILABLE THROUGH THE WESTERN ENVIRONMENTAL LAW CENTER WEBSITE, THE STATE OF OREGON BUSINESS REGISTRY WEBSITE, OR ARE AVAILABLE UPON REQUEST.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PUBLIC INTEREST LAW FIRM - THE WESTERN ENVIRONMENTAL LAW CENTER USES THE POWER OF THE LAW TO FOSTER THRIVING, RESILIENT WESTERN U.S. LANDS, WATERS, WILDLIFE, AND COMMUNITIES IN THE FACE OF A CHANGING CLIMATE. WE ENVISION A THRIVING WEST, ABUNDANT WITH PROTECTED AND INTERCONNECTED ECOSYSTEMS, POWERED BY RENEWABLE ENERGY, AND CARED FOR BY COMMUNITIES BROUGHT TOGETHER IN AN ECOLOGY OF KINSHIP.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	8
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	8
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	31
6	Total number of volunteers (estimate if necessary) .............	6	8
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	2,489,228	4,108,459
9	Program service revenue (Part VIII, line 2g) .........	1,194,743	1,086,707
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	183,247	208,959
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	2,200	1,200
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	3,869,418	5,405,325
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	23,250	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	3,513,133	3,636,984
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 451,386
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,032,842	1,059,809
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	4,569,225	4,696,793
19	Revenue less expenses. Subtract line 18 from line 12.......	-699,807	708,532
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	6,125,735	6,906,807
21	Total liabilities (Part X, line 26).............	412,462	470,876
22	Net assets or fund balances. Subtract line 21 from line 20.....	5,713,273	6,435,931

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 3,716,109 including grants of $ ) (Revenue $ 1,086,707 )
	PUBLIC INTEREST LAW FIRM - THE WESTERN ENVIRONMENTAL LAW CENTER USES THE POWER OF THE LAW TO FOSTER THRIVING, RESILIENT WESTERN U.S. LANDS, WATERS, WILDLIFE, AND COMMUNITIES IN THE FACE OF A CHANGING CLIMATE. WE COMBINE OUR LEGAL SKILLS WITH SOUND CONSERVATION BIOLOGY AND ENVIRONMENTAL SCIENCE TO ADDRESS MAJOR ENVIRONMENTAL ISSUES IN THE WEST IN THE MOST STRATEGIC AND EFFECTIVE MANNER. SEE CASE DESCRIPTIONS ON SCHEDULE O.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses3,716,109

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	951,588	120,144

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	97,800

f	All other contributions, gifts, grants, and similar amounts not included above		1f	4,010,659

g	Noncash contributions included in lines 1a - 1f:$		1g	353,217

h Total. Add lines 1a-1f.......		4,108,459

		Business Code
2a	FEES AND REIMBURSEMENTS	541100	1,064,707	1,064,707
b	EDUCATION FEES	611699	22,000	22,000
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		1,086,707

3 Investment income (including dividends, interest, and othersimilar amounts) ......			208,959			208,959
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	1,200
b	Less: rental expenses	6b
c	Rental income or (loss)	6c	1,200
d	Net rental income or (loss).......			1,200			1,200
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			5,405,325	1,086,707		210,159

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	344,324	109,816	192,842	41,666
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	2,655,729	2,286,060	158,346	211,323
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	91,094	79,243	4,667	7,184
9	Other employee benefits .......	315,356	265,665	24,170	25,521
10	Payroll taxes ...........	230,481	185,439	25,712	19,330
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	15,500		15,500
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	98,486	10,259	11,827	76,400
14	Information technology ......	79,987		47,167	32,820
15	Royalties ..
16	Occupancy ...........	155,252	124,912	17,320	13,020
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	20,400	16,413	2,276	1,711
23	Insurance ...	16,550	13,316	1,846	1,388
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	LITIGATION MEALS/TRAVEL	212,390	212,390
b	EDUCATION	127,124	127,124
c	LITIGATION EXPERTS	107,161	107,161
d	LITIGATION EDUC/LICENSE	81,473	81,473
e	All other expenses	145,486	96,838	27,625	21,023
25	Total functional expenses. Add lines 1 through 24e	4,696,793	3,716,109	529,298	451,386
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			132,249	1	143,008
2	Savings and temporary cash investments .........			4,817,774	2	4,777,473
3	Pledges and grants receivable, net ......			667,657	3	1,204,507
4	Accounts receivable, net .............			100,146	4	358,299
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			27,539	9	26,193
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	138,407
b	Less: accumulated depreciation	10b	81,806	61,298	10c	56,601
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			319,072	15	340,726
16	Total assets. Add lines 1 through 15 (must equal line 33)...			6,125,735	16	6,906,807

17	Accounts payable and accrued expenses .....	32,038	17	39,130
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	380,424	25	431,746
26	Total liabilities. Add lines 17 through 25..	412,462	26	470,876

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	4,878,121	27	5,167,082
28	Net assets with donor restrictions ...........	835,152	28	1,268,849
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	5,713,273	32	6,435,931
33	Total liabilities and net assets/fund balances ........	6,125,735	33	6,906,807