Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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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.") .. | 3,173,465 | 3,181,674 | 2,200,260 | 4,816,766 | 3,816,642 | 17,188,807 |
| 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 | 3,173,465 | 3,181,674 | 2,200,260 | 4,816,766 | 3,816,642 | 17,188,807 |
| 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) .. | 4,350,960 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 12,837,847 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,173,465 | 3,181,674 | 2,200,260 | 4,816,766 | 3,816,642 | 17,188,807 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 53,201 | 15,522 | 75,089 | 132,577 | 61,040 | 337,429 |
| 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.).. | 281 | 281 | ||||
| 11 | Total support. Add lines 7 through 10 | 17,526,517 | |||||
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.) | ||||||
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.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 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. |
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| 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) |
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| 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. |
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|
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. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 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..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART III, LINE 4A | IN UGANDA, FOUR YOUTH PLAINTIFFS ARE CHALLENGING THEIR GOVERNMENT'S FAILURE TO IMPLEMENT ITS CLIMATE LAW IN LINE WITH SCIENCE, ARGUING THAT UNREGULATED FOSSIL FUEL DEVELOPMENT VIOLATES THEIR RIGHT TO A HEALTHY ENVIRONMENT. TOGETHER, THESE CASES ARE LAYING THE GROUNDWORK FOR A GLOBAL RECOGNITION OF THE FUNDAMENTAL RIGHT OF ALL CHILDREN TO A SAFE AND STABLE CLIMATE SYSTEM. OUR WORK'S IMPACT RIPPLES AROUND THE WORLD, FAR BEYOND OUR CASES, AS YOUTH AND ALLIED LAWYERS-MANY INSPIRED BY JULIANA AND HELD-HAVE LAUNCHED HUNDREDS OF RIGHTS-BASED CLIMATE CASES IN MORE THAN 55 COUNTRIES, SIGNALING A GENERATIONAL TRANSFORMATION IN CLIMATE LAW. OUR CHILDREN'S TRUST DOES NOT SERVE AS COUNSEL OF RECORD IN GLOBAL CASES AND SEEKS NO FEES OR EXPENSES. ALL CASES PROTECT THE RIGHTS OF CHILDREN AGAINST GOVERNMENT ACTIONS CONTRIBUTING TO THE CLIMATE CRISIS AND SERVE THE PUBLIC INTEREST. STRATEGIC COMMUNICATION AND PUBLIC EDUCATION IN 2024, OUR CHILDREN'S TRUST EXPANDED THE MOVEMENT FOR CHILDREN'S CLIMATE RIGHTS BY INVESTING IN THE NEXT GENERATION OF LEGAL, COMMUNICATIONS, AND POLICY ADVOCATES. WE WELCOMED THREE LAW FELLOWS, 13 LAW CLERKS FROM 11 LAW SCHOOLS, NINE GOVERNMENT AFFAIRS INTERNS, AND FOUR COMMUNICATIONS INTERNS. OUR TEAM SPOKE AT OVER 25 LAW SCHOOL EVENTS ACROSS 12 STATES AND COLLABORATED WITH LEADING LEGAL CLINICS AT INSTITUTIONS SUCH AS UC BERKELEY, HARVARD, YALE, DUKE, GEORGETOWN, AND THE UVA TO SUPPORT CASE DEVELOPMENT AND BUILD LITIGATION CAPACITY. BEYOND THE COURTROOM, WE ENGAGED CHILDREN AND YOUTH OF ALL AGES THROUGH SCHOOL VISITS, RALLIES, AND EVENTS-EQUIPPING THEM WITH THE TOOLS, CONFIDENCE, AND PLATFORMS TO BECOME AGENTS OF CHANGE. OUR STAFF AND YOUTH PLAINTIFFS PRESENTED AT OVER 90 EVENTS, DELIVERING WORKSHOPS, KEYNOTES, AND COMMUNITY FORUMS. WE ALSO LAUNCHED A NEW BLOG SERIES FEATURING 29 STORIES, HELPING AMPLIFY YOUTH VOICES IN THEIR OWN WORDS. MEDIA COVERAGE SURGED WITH OVER 330 EARNED MEDIA PIECES IN TEN-PLUS LANGUAGES, GENERATING 25.3 MILLION IMPRESSIONS ACROSS NATIONAL AND INTERNATIONAL OUTLETS. FROM THE STEPS OF THE U.S. SUPREME COURT TO THE YOUTH CLIMATE SUMMIT IN BERMUDA, OUR PLAINTIFFS INSPIRED GLOBAL AUDIENCES TO SEE YOUTH NOT JUST AS MESSENGERS, BUT AS LEADERS OF A TRANSFORMATIONAL CLIMATE JUSTICE MOVEMENT. THROUGH STORYTELLING, TRAINING, AND TRAUMA-INFORMED SUPPORT, WE EMPOWER YOUTH TO TESTIFY IN COURT, SPEAK PUBLICLY, AND SHAPE THE FUTURE-BUILDING LIFELONG SKILLS IN RESILIENCE, LEADERSHIP, AND PURPOSE. OUR WORK EARNED 10 AWARDS IN 2024. HELD PLAINTIFFS WERE NAMED CONSERVATIONISTS OF THE YEAR BY MONTANA AUDUBON AND RECEIVED THE FREE EXPRESSION AWARD FROM THE FREEDOM FORUM FOR THEIR LANDMARK WIN. FOUNDING EXECUTIVE DIRECTOR JULIA OLSON WAS HONORED WITH THE ENVIRONMENTAL LEADERSHIP AWARD FROM BERKELEY LAW, AND DIRECTOR OF U.S. STRATEGY ANDREA RODGERS RECEIVED THE SVITLANA KRAVCHENKO ENVIRONMENTAL RIGHTS AWARD AT THE PUBLIC INTEREST ENVIRONMENTAL LAW CONFERENCE. THESE HONORS UNDERSCORE OUR PROFOUND LEGAL AND CULTURAL IMPACT AND THE GROWING PUBLIC RECOGNITION THAT YOUTH CLIMATE RIGHTS ARE HUMAN RIGHTS. IN CLOSING IN 2024, WE PROVED WHAT'S POSSIBLE WHEN YOUTH DEMAND JUSTICE: LANDMARK COURT VICTORIES, GROUNDBREAKING SETTLEMENTS, AND A GLOBAL COMMUNITY RALLYING BEHIND YOUTH HOLDING THEIR GOVERNMENTS ACCOUNTABLE. EVERY CASE WE BRING IS GROUNDED IN LAW, SCIENCE, AND PUBLIC INTEREST. WE WILL NOT STOP UNTIL CHILDREN'S CLIMATE RIGHTS ARE SECURED IN EVERY COURTROOM, COMMUNITY, AND COUNTRY. MORE INFORMATION ABOUT OUR GROUNDBREAKING LEGAL STRATEGY ON BEHALF OF CHILDREN AND FUTURE GENERATIONS CAN BE FOUND AT OURCHILDRENSTRUST.ORG. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY A CPA IN CONSULTATION WITH THE ORGANIZATION'S MANAGEMENT. THE ORGANIZATION'S FINANCIAL OVERSIGHT COMMITTEE AND ITS TREASURER REVIEWED A DRAFT OF THE 990 AND PROVIDED COMMENTS. A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT WAS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST AND TO REMOVE THEMSELVES FROM ANY DECISION-MAKING PROCESS OR VOTING ON RELATED MATTER TO THE POTENTIAL CONFLICT. ALL MEMBERS MONITOR FOR POTENTIAL CONFLICTS OF INTEREST. THE EXECUTIVE DIRECTOR AND THE BOARD PRESIDENT ENSURE THAT CONFLICT DISCLOSURES ARE MADE AND EXPLORED AND ADDRESSED APPROPRIATELY TO REMOVE ANY POTENTIAL CONFLICT OF INTEREST SHOULD ANY ARISE. |
| FORM 990, PART VI, SECTION B, LINE 15 | A STAFF COMPENSATION STUDY WAS PERFORMED BY AN INDEPENDENT HUMAN RESOURCES FIRM THAT THEN MADE RECOMMENDATIONS FOR AN ORGANIZATION-WIDE SALARY GRADE AND RANGE STRUCTURE. THE COMPENSATION PACKAGES FOR THE CO-EXECUTIVE DIRECTORS ARE SET BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL REPORTING DOCUMENTS ARE AVAILABLE UPON REQUEST AND OUR FORM 990'S ARE PUBLISHED ON THIRD PARTY WEBSITES. |
| FORM 990, PART IX, LINE 11G | PROGRAM RELATED CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 291,843. MANAGEMENT AND GENERAL EXPENSES 6,369. FUNDRAISING EXPENSES 13,242. TOTAL EXPENSES 311,454. OTHER: PROGRAM SERVICE EXPENSES 223,820. MANAGEMENT AND GENERAL EXPENSES 369. FUNDRAISING EXPENSES 17,167. TOTAL EXPENSES 241,356. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
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| Software Version: |