Nonprofit · EIN 46-2660066
CLIMATE FIRST REPLACING OIL & GAS
Tax-exempt · VENTURA, CA 93002
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $554,908 | $498,920 | $55,988 | $843,002 | $22,298 | $820,704 |
| December 31, 2024 | 990 | $684,992 | $406,842 | $278,150 | $778,314 | $13,598 | $764,716 |
| December 31, 2023 | 990-EZ | $185,709 | $277,410 | -$91,701 | $497,948 | $11,382 | $486,566 |
| December 31, 2022 | 990 (amended) | $327,329 | $167,304 | $160,025 | $579,686 | $1,419 | $578,267 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $538,477
- of which government grants
- $121,583
- Program service revenue
- $0
- Investment income
- $5,366
- Other revenue
- $11,065
Expenses
- Grants and similar amounts paid
- $4,000
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $218,024
- Salaries, compensation and benefits (total)
- $250,262
- Professional fundraising fees
- $0
- Legal fees
- $35,594
- Accounting fees
- $17,853
- Occupancy
- $9,600
- Travel
- $319
- Depreciation
- $4,390
- Program services (functional)
- $411,972
- Management and general (functional)
- $56,807
- Fundraising (functional)
- $30,141
Balance sheet and other
- Total assets, start of year
- $778,314
- Total assets, end of year
- $843,002
- Total liabilities, end of year
- $22,298
- Net assets, end of year
- $820,704
- Land, buildings and equipment
- $5,620
- Net assets without donor restrictions
- $620,595
- Net assets with donor restrictions
- $200,109
- Gross receipts
- $554,908
- Employees
- 5
- Year formed
- 2014
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Merrill Berge | Chair Trustee or director, Officer | 5 | $0 |
| Aimee Dewing | Secretary Trustee or director, Officer | 5 | $0 |
| Araceli Centeno | Director Trustee or director | 2 | $0 |
| Catalina Solis | Director Trustee or director | 2 | $0 |
| Alison Huyett | Director Trustee or director | 2 | $0 |
| Gladys Limon | Treasurer Trustee or director, Officer | 5 | $0 |
| Michelle Sevilla | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Merrill Berge | Chair Trustee or director, Officer | 5 | $0 |
| Aimee Dewing | Secretary Trustee or director, Officer | 5 | $0 |
| Araceli Centeno | Director Trustee or director | 5 | $0 |
| Catalina Solis | Director Trustee or director | 5 | $0 |
| Tomas Rebecchi | Secretary Trustee or director | 5 | $0 |
| Gladys Limon | Treasurer Trustee or director, Officer | 5 | $0 |
| Robert Ornstein | Director Trustee or director | 5 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Merrill Berge | Chair | 5 | $0 |
| Helen Conly | Director | 0.5 | $0 |
| Suzanne Harvey | Treasurer | 5 | $0 |
| Karina Kaye | Director | 0.5 | $0 |
| Tomas Rebecchi | Secretary | 5 | $0 |
| Gladys Limon | Director | 5 | $0 |
| John Brooks | Director | 0.5 | $0 |
| Robert Ornstein | Director | 5 | $0 |
| Catalina Solis | Director | 5 | $0 |
990 for the year ended December 31, 2022: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Merrill Berge | Board Chair Trustee or director, Officer | 10 | $0 |
| Suzanne Harvey | Treasurer Trustee or director, Officer | 10 | $0 |
| Helen Conley | Secretary Trustee or director, Officer | 5 | $0 |
| John Brooks | Board Member Trustee or director | 10 | $0 |
| Carol Holly | Board Member Trustee or director | 10 | $0 |
| Tomas Rebecchi | Board Member Trustee or director | 5 | $0 |
| Karina Kaye | Vice President Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 23003, VENTURA, CA 93002-3003
- In care of
- % CITIZENS FOR RESPONSIBLE OIL AND
- Mailing address (990-N for 2016)
- PO Box 114, Ojai CA 93024
- Principal officer (990 for 2025)
- Merrill Berge, P O BOX 23003, VENTURA, CA 93002
- Principal officer (990-N for 2016)
- Suzanne Harvey, PO Box 114, Ojai CA 93024
- Signed the 990
- Gladys Limon, Treasurer
- Phone
- (805) 263-7408
- Website
- WWW.CFROG.ORG
- Return prepared by
- Pope Accountancy Group
California records
California keeps its own records of charities and corporations. Search them by EIN 46-2660066 or by the name CLIMATE FIRST REPLACING OIL & GAS.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
CFROG is a Ventura County-based advocacy and public education organization leading a just energy transition to protect our health, economy, and climate.
Program accomplishments
- Increase Science-Informed Air Quality Decision-Making in Communities. This program focuses on gathering information about pollution in local communities in Ventura County. Three primary areas of work: (1) Work with technical partners to deploy air quality sensors measuring greenhouse gases, black carbon, and other pollutants in West Ventura, Oxnard, and Port Hueneme. (2) Organize Community and Technical Advisory Committees made up of local residents and technical partners to direct air monitoring and education efforts. (3) Fill regulatory gaps in pollution data to inform better local and state policy.Expenses $161,551 · revenue $147,024
- Shared Environmental Programs. As the only organization in the region dedicated to the clean energy transition that centers community health, and safe jobs for all, CFROG's work spans various program areas. These include: (1) Developing youth leadership. (2) Strengthening community action. (3) Seeking industry accountability. (4) Growing the green workforce.Expenses $149,946
- Advocate for reliable, affordable, and clean energy on the Central Coast. CFROG tracks energy development projects on the Central Coast, ensures nearby communities have the tools to engage in public decision making processes, and advocates for the protection of public health and the environment.Expenses $100,475 · revenue $58,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-2660066
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C99)
- Assets (IRS master file)
- $843,002
- Income (IRS master file)
- $554,908
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $554,908 | $498,920 | $843,002 | XML |
| 990 | December 2024 | $684,992 | $406,842 | $778,314 | XML |
| 990-EZ | December 2023 | $185,709 | $277,410 | $497,948 | XML |
| 990 | December 2022 | $327,329 | $167,304 | $579,686 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: Suzanne Harvey | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-2660066).
Questions about CLIMATE FIRST REPLACING OIL & GAS
- What is the EIN of CLIMATE FIRST REPLACING OIL & GAS?
- The employer identification number (EIN) of CLIMATE FIRST REPLACING OIL & GAS is 46-2660066.
- Is CLIMATE FIRST REPLACING OIL & GAS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to CLIMATE FIRST REPLACING OIL & GAS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CLIMATE FIRST REPLACING OIL & GAS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CLIMATE FIRST REPLACING OIL & GAS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CLIMATE FIRST REPLACING OIL & GAS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CLIMATE FIRST REPLACING OIL & GAS?
- The 990 for the year ended December 31, 2025 names Merrill Berge.
- Who are the officers and directors of CLIMATE FIRST REPLACING OIL & GAS?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does CLIMATE FIRST REPLACING OIL & GAS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $554,908, expenses of $498,920 and total assets of $843,002 at year end.
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