Social Science (V26Z) 990 on File

FOUNDATION OF THE ENERGY LAW JOURNAL

EIN: 52-1459583 · WASHINGTON, DC 20006-1654 · United States · FY 2024 Data

3 out of 5 40 / 100 Based on 2+ years of filings

Financial strength (30%) 56/100

Reliability (20%) 55/100

Effectiveness (25%) 48/100

Impact (25%) No data yet

Financial data: FY 2024 · Scored 9/13/2026

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CharityAI™ Score

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Financial Overview — FY 2024

$122K

Total Revenue

$108K

Total Expenses

$679K

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 49.6%

Fundraising Efficiency 142.2%

Operating Reserve 75.15x

Liability-to-Asset 0.6%

Revenue Diversification 46.0%

Compared with Peers

FY 2024

Compared with 187 similar organizations (United States, Social Science, $100K–$1M in expenses), FY 2024.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	49.6%	84.2%	P10P90	Bottom quarter
Admin expense ratio Management and general / total expenses · lower is better	36.9%	12.5%	P10P90	Bottom quarter
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	13.5%	0.0%	P10P90	Bottom quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	142.2%	60.5%	P10P90	Bottom quarter
Operating reserve Months of expenses covered by net assets · higher is better	75.2 mo	10.2 mo	P10P90	Top quarter
Liabilities to assets Total liabilities / total assets · lower is better	0.6%	1.2%	P10P90	Above median
Revenue concentration Share of revenue from the largest source · lower is better	46.0%	88.4%	P10P90	Top quarter
Revenue growth Year over year revenue growth	42.8%	5.0%	P10P90
Expense growth Year over year expense growth	7.3%	4.9%	P10P90
Surplus margin Surplus as a share of revenue	11.3%	0.1%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %
2024	$122K	$108K	$679K	49.6%
2023	$86K	$101K	$653K	22.0%
2022	$99K	$103K	$601K	50.1%
2021	$144K	$111K	N/A	—

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Organization Details

EIN: 52-1459583
State: DC
City: WASHINGTON
ZIP: 20006-1654
Classification: V26Z
Category: Social Science
Rating: 3★
Coverage: A
Last Updated: Aug 2026
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
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"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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