ACOEL FOUNDATION

EIN: 823980782 501(c)(3) Philanthropy & Grantmaking

Washington, DC

Total Revenue
$76,823
Total Expenses
$24,299
Total Assets
$213,447
Net Assets
$201,447
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2017
Legal Domicile
DE
Principal Officer
James C Morriss
Phone
2029393830
Tax Period
2024-01-01 to 2024-12-31

ACOEL FOUNDATION, founded in 2017, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $77K in total revenue in fiscal year 2024. Revenue surged 36% from the prior year, signaling strong growth momentum. The organization ran a surplus of $53K, a strong 68% operating margin.

Mission

The Foundation raises funds and provides resources to support the public interest work of the Fellows of the American College of Environmental Lawyers (ACOEL). ACOEL works to improve the standards of the practice of environmental law, enhance the administration of justice and ethics in the field of environmental law, and promote the development of environmental law within the United States and abroad.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $72,827
Program Service Revenue $0
Investment Income $3,996
Other Revenue $0
TOTAL REVENUE $76,823

Expense Breakdown

Grants Paid $2,000
Salaries & Benefits $0
Fundraising Expenses $20,456
Program Expenses $2,000
Other Expenses $22,299
TOTAL EXPENSES $24,299

Year-over-Year Comparison

2024 2023 Change
Revenue $76,823 $56,298 +0.4%
Expenses $24,299 $29,613 -0.2%
Net Income $52,524 $26,685 +1.0%
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

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Governance

Voting Members
5
Independent Members
5
Employees
N/A
Volunteers
N/A

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
8
$0
Total Directors
5
$0
Key Employees
1
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Robin Kundis Craig Trustee 1
Director
$0 $0 $0
Alexandra Dunn Trustee 1
Director
$0 $0 $0
Tracy Hester Trustee 1
Director
$0 $0 $0
Jessica Merrigan Trustee and Treasurer 1
Officer Director
$0 $0 $0
Kevin Murray Trustee 1
Director
$0 $0 $0
James Morriss President 3
Officer
$0 $0 $0
Kevin Healy Vice President 1
Officer
$0 $0 $0
Michael Hockley Immediate Past President 1
Officer
$0 $0 $0
James Bruen Vice President for Development 1
Officer
$0 $0 $0
Karen Crawford Vice President for Development 1
Officer
$0 $0 $0
Gail Port Vice President for Development 1
Officer
$0 $0 $0
Virginia Robbins Vice President for Development 1
Officer
$0 $0 $0
Polly Jessen Secretary 1
Key Emp
$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
2024 $76,823 $24,299 $213,447 $52,524
2023 $56,298 $29,613 $152,923 $26,685
2022 $63,032 $19,928 $126,238 $43,104
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