WATER PROTECTOR LEGAL COLLECTIVE

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2022

Legal Domicile

Principal Officer

CAROLINA MARTIN RAMOS

Tax Period

2022-10-01 to 2023-09-30

WATER PROTECTOR LEGAL COLLECTIVE, founded in 2022, is a small nonprofit in the Crime & Legal sector that reported $869K in total revenue in fiscal year 2022. The organization ran a surplus of $264K, a strong 30% operating margin.

Mission

THE WATER PROTECTOR LEGAL COLLECTIVE IS AN INDIGENOUS-LED LEGAL NONPROFIT THAT PROVIDES SUPPORT AND ADVOCACY FOR INDIGENOUS PEOPLES AND ORIGINAL NATIONS, THE EARTH, AND CLIMATE JUSTICE MOVEMENTS.

Program Service Accomplishments

Program 1

Expenses: $430,480

WPLCS FOUNDING MISSION WAS TO SERVE AS THE ON-THE-GROUND LEGAL TEAM FOR THEINDIGENOUS-LED RESISTANCE TO THE DAKOTAACCESS PIPELINE (DAPL) AT STANDING ROCKWHERE WE PROVIDED LEGAL SUPPORT FOR...

WPLCS FOUNDING MISSION WAS TO SERVE AS THE ON-THE-GROUND LEGAL TEAM FOR THEINDIGENOUS-LED RESISTANCE TO THE DAKOTAACCESS PIPELINE (DAPL) AT STANDING ROCKWHERE WE PROVIDED LEGAL SUPPORT FOR WATERPROTECTORS IN OVER 800+ CRIMINAL DEFENSE CASES IN NORTH DAKOTA. SINCE THAT TIME, WE CONTINUE TO PROVIDE LEGAL REPRESENTATION TO INDIGENOUS PEOPLES ON FRONTLINE LEGAL STRUGGLES TO HONOR THE EARTH AND PROTECT THE SACRED, THROUGH DIRECT REPRESENTATION IN BOTH CIVIL LITIGATION AND CRIMINAL DEFENSE CASES; THROUGH ONGOING, LONG-TERM ACCOMPANIMENT AND LEGAL ADVOCACY; AND COMMUNITY LEGAL EDUCATION AND KNOW-YOUR-RIGHTS TRAINING IN DIRECT RESPONSE TO COMMUNITY NEEDS. WPLC ALSO ENGAGES IN INTERNATIONAL HUMAN RIGHTS MECHANISMS ON BEHALF OF INDIGENOUS HUMAN RIGHTS DEFENDERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $869,155

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $869,155

Expense Breakdown

Grants Paid $0

Salaries & Benefits $456,530

Fundraising Expenses $43,922

Program Expenses $430,480

Other Expenses $148,876

TOTAL EXPENSES $605,406

Year-over-Year Comparison

	2022	2021	Change
Revenue	$869,155	N/A	N/A
Expenses	$605,406	N/A	N/A
Net Income	$263,749	N/A	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$181,363

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KING DOWNING	BOARD MEMBER	1.00	Director	$0	$0	$0
PATRICIA HANDLIN	BOARD MEMBER	1.00	Director	$0	$0	$0
DANIEL T'SELEIE	BOARD MEMBER	1.00	Director	$0	$0	$0
MICHELLE COOK	INTERNATL. D	40.00	Officer	$62,292	$0	$62,292
SARAH KNOPP	FINANCE DIRE	10.00	Officer	$20,738	$0	$20,738
NATALI SEGOVIA	EXECUTIVE OF	40.00	Officer	$98,333	$0	$98,333
CAROLINA MARTIN RAMOS	ACTING BOARD	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2023	$869,155	$605,406	$283,964	$263,749
2022	$601,201	$587,703	$240,997	$13,498
2022	$140,889	$363,553	No data	$-222,664
2021	$550,465	$662,047	$222,697	$-111,582
2020	$305,625	$464,285	$291,654	$-158,660
2019	$316,157	$407,845	$445,995	$-91,688
2018	$707,335	$930,944	$542,230	$-223,609
2017	$1,780,563	$1,019,830	$770,212	$760,733