Acoel Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $90,058
- Spending
- $87,019
- Spent on programs
- 65%
- Reserves
- 26.6 months of spending
- Largest source of income
- donations and private grants, 94%
- Employees
- 0
- Volunteers
- 18
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 77% of charities in its peer group (philanthropy, under $250k).
Reserves
35 of 35Spendable reserves would cover 26.6 months of spending.
Debt
20 of 20It owes 6% of what it owns.
Living within its means
15 of 15Income exceeded spending by 3% of income.
Income trend
15 of 15Income rose 17% on the year before.
Spending floor
8 of 1565% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 50 out of 100. Higher than 25% of charities in its peer group (philanthropy, under $250k).
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- The Stephen Herrmann Writing Award is awarded to the best student article in a law school publication on environmental issues. The Award encourages research and writing for the environmental community. The winning article is published on the American College of Environmental Lawyers' website. The winner also presents their article at the Annual Meeting of the American College of Environment Lawyers.
- $56,562 spent. The Foundation prepared for the 2025 launch of the ACOEL Honors Intern Program. The program is designed to encourage law students to pursue careers in environmental law by providing financial support and opportunities for handson experience program wil aslo enhnace the work of qualified environmental non-profits and governmental agencies through the contribution of these law students.
- ACOEL Fellows of the International Pro Bono Committee continued work on the Webb County Water Project, with the intent of the Foundation providing financial assistance to support Webb County, Texas in a project to bring drinking water to the roughly 2,500 households in 18 Colonias outside of Laredo, Texas, which currently lack service.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 2018.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Could it be confused with another charity? Worth knowing.
A much larger organization has a similar name: Ab Foundation (Washington, DC), EIN 27-5278038. If that is the one you meant, check the EIN before giving.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.