Nonprofit · EIN 52-1459583
FOUNDATION OF THE ENERGY LAW JOURNAL
Tax-exempt · WASHINGTON, DC 20006
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $152,104 | $101,663 | $50,441 | $749,781 | $1,150 | $748,631 |
| December 31, 2024 | 990 | $122,322 | $108,483 | $13,839 | $683,377 | $3,984 | $679,393 |
| December 31, 2023 | 990 | $85,630 | $101,120 | -$15,490 | $666,934 | $14,275 | $652,659 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $60,995
- Program service revenue
- $3,532
- Investment income
- $74,093
- Royalties
- $3,784
- Net gain from sales of assets
- $16,886
- Net income from fundraising events
- $9,700
- Other revenue
- $13,484
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $18,665
- Depreciation
- $700
- Program services (functional)
- $51,476
- Management and general (functional)
- $36,246
- Fundraising (functional)
- $13,941
Balance sheet and other
- Total assets, start of year
- $683,377
- Total assets, end of year
- $749,781
- Total liabilities, end of year
- $1,150
- Net assets, end of year
- $748,631
- Publicly traded securities
- $377,445
- Net assets without donor restrictions
- $748,631
- Gross receipts
- $264,379
- Employees
- 0
- Volunteers
- 35
- Year formed
- 1986
- State of legal domicile
- DC
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 | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JACK A HANNAN | CHIEF EXECUTIVE OFFICER Officer | 2.5 | $0 | $220,584 | $21,185 |
| DAVID M CONNELLY | PRESIDENT (BEG. 05/2025) Trustee or director, Officer | 3 | $0 | $0 | $0 |
| PAUL BREAKMAN | PRESIDENT (UNTIL 05/2025) Trustee or director, Officer | 3 | $0 | $0 | $0 |
| DELIA D PATTERSON | VICE PRESIDENT (BEG. 05/2025) Trustee or director, Officer | 3 | $0 | $0 | $0 |
| JAY MORRISON | TREASURER Trustee or director, Officer | 3 | $0 | $0 | $0 |
| FLORENCE K DAVIS | SECRETARY Trustee or director, Officer | 3 | $0 | $0 | $0 |
| ABBY C FOX | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| LOIS M HENRY | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| ELIZABETH MCCORMICK | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| JEREMY MEDOVOY | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| JAMES K MITCHELL | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| TODD PICZAK | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| CHIMERA N THOMPSON | CFEBA CROSS OVER Trustee or director | 3 | $0 | $0 | $0 |
| CHERI M YOCHELSON | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| CAILEEN GAMACHE | MEMBER Trustee or director | 6 | $0 | $0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HARVEY REITER | MEMBER Trustee or director | 6 | $0 |
| NICHOLAS CICALE | EX OFFICIO - ADMINISTRATIVE EDITOR Trustee or director | 3 | $0 |
| ROBERT FLEISHMAN | EX OFFICIO - IMMEDIATE PAST EDITOR Trustee or director | 3 | $0 |
| JUSTIN J MIRABAL | EX OFFICIO - IMMEDIATE PAST PRESIDENT Trustee or director | 3 | $0 |
| NICHOLAS J PASCALE | EX OFFICIO - VICE PRESIDENT (EBA) Trustee or director | 3 | $0 |
| FLOYD R SELF | EX OFFICIO - PRESIDENT-ELECT (EBA) Trustee or director | 3 | $0 |
| CONOR B WARD | EX OFFICIO - PRESIDENT (EBA) (UNTIL 05/2025) Trustee or director | 3 | $0 |
| MARY YANG | EX OFFICIO - ADMINISTRATIVE EDITOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 27 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JACK A HANNAN | CHIEF EXECUTIVE OFFICER Officer | 2.5 | $0 | $213,660 | $20,492 |
| PAUL M BREAKMAN | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 | $0 |
| DAVID M CONNELLY | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 | $0 |
| JAY MORRISON | TREASURER Trustee or director, Officer | 3 | $0 | $0 | $0 |
| KAREN BRUNI | TREASURER (UNTIL 04/2024) Trustee or director, Officer | 3 | $0 | $0 | $0 |
| DELIA D PATTERSON | SECRETARY Trustee or director, Officer | 3 | $0 | $0 | $0 |
| DIANA JESCHKE | SECRETARY (UNTIL 04/2024) Trustee or director, Officer | 3 | $0 | $0 | $0 |
| FLORENCE K DAVIS | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| ABBY C FOX | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| LOIS M HENRY | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| ELIZABETH MCCORMICK | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| JAMES K MITCHELL | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| TODD PICZAK | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| CHIMERA N THOMPSON | CFEBA CROSS OVER Trustee or director | 3 | $0 | $0 | $0 |
| CHERI M YOCHELSON | MEMBER Trustee or director | 3 | $0 | $0 | $0 |
| CAILEEN GAMACHE | MEMBER Trustee or director | 6 | $0 | $0 | $0 |
| HARVEY REITER | MEMBER Trustee or director | 6 | $0 | $0 | $0 |
| NICHOLAS CICALE | EX OFFICIO - ADMINISTRATIVE EDITOR Trustee or director | 3 | $0 | $0 | $0 |
| ROBERT FLEISHMAN | EX OFFICIO - IMMEDIATE PAST EDITOR Trustee or director | 3 | $0 | $0 | $0 |
| JUSTIN J MIRABAL | EX OFFICIO - IMMEDIATE PAST PRESIDENT Trustee or director | 3 | $0 | $0 | $0 |
| NICHOLAS J PASCALE | EX OFFICIO - VICE PRESIDENT (EBA) Trustee or director | 3 | $0 | $0 | $0 |
| FLOYD R SELF | EX OFFICIO - PRESIDENT-ELECT (EBA) Trustee or director | 3 | $0 | $0 | $0 |
| CONOR B WARD | EX OFFICIO - PRESIDENT (EBA) Trustee or director | 3 | $0 | $0 | $0 |
| MANEERA MONA TANDON | CFEBA CROSS OVER (UNTIL 04/2024) Trustee or director | 3 | $0 | $0 | $0 |
| S DIANE NEAL | MEMBER (UNTIL 04/2024) Trustee or director | 3 | $0 | $0 | $0 |
| WILLIAM WEAVER | MEMBER (UNTIL 04/2024) Trustee or director | 3 | $0 | $0 | $0 |
| HOLLY R SMITH | MEMBER (UNTIL 04/2024) Trustee or director | 3 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 25 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JACK A HANNAN | CHIEF EXECUTIVE OFFICER Officer | 2 | $0 | $206,100 | $13,341 |
| JUSTIN J MIRABAL | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 | $0 |
| PAUL M BREAKMAN | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 | $0 |
| KAREN BRUNI | TREASURER Trustee or director, Officer | 2 | $0 | $0 | $0 |
| DIANA JESCHKE | SECRETARY Trustee or director, Officer | 2 | $0 | $0 | $0 |
| HOLLY RACHEL SMITH | EX OFFICIO - IMM. PAST PRESIDENT Trustee or director, Officer | 2 | $0 | $0 | $0 |
| HARVEY L REITER | EX OFFICIO - ELJ EDITOR Trustee or director, Officer | 2 | $0 | $0 | $0 |
| DAVID MARTIN CONNELLY | EX OFFICIO - PRESIDENT (EBA) Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| CONOR B WARD | EX OFFICIO - PRESIDENT-ELECT (EBA) Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| FLOYD R SELF | EX OFFICIO - VICE PRESIDENT (EBA) Trustee or director, Officer | 1 | $0 | $0 | $0 |
| NICHOLAS J PASCALE | EX OFFICIO - TREASURER (EBA) Trustee or director, Officer | 1 | $0 | $0 | $0 |
| DANIEL E FRANK | EX OFFICIO - ASSISTANT TREASURER (EBA) Trustee or director, Officer | 1 | $0 | $0 | $0 |
| TRACI L BONE | EX OFFICIO - SECRETARY (EBA) Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MONIQUE WATSON | EX OFFICIO - ASSISTANT SECRETARY (EBA) Trustee or director, Officer | 1 | $0 | $0 | $0 |
| CAILEEN K GAMACHE | EX OFFICIO - EXECUTIVE EDITOR Trustee or director, Officer | 2 | $0 | $0 | $0 |
| NICHOLAS CICALE | EX OFFICIO - ADMINISTRATIVE EDITOR Trustee or director, Officer | 2 | $0 | $0 | $0 |
| ROBERT FLEISHMAN | EX OFFICIO - IMMEDIATE PAST EDITOR Trustee or director, Officer | 2 | $0 | $0 | $0 |
| CHERI M YOCHELSON | MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| ABBY C FOX | MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| JAMES K MITCHELL | MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| JAY MORRISON | MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| LOIS M HENRY | MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| MANEERA MONA TANDON | MEMBER - CFEBA CROSS OVER Trustee or director | 2 | $0 | $0 | $0 |
| S DIANE NEAL | MEMBER Trustee or director | 2 | $0 | $0 | $0 |
| WILLIAM WEAVER | MEMBER Trustee or director | 2 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1667 K ST NW STE 700, WASHINGTON, DC 20006-1654
- Principal officer (990 for 2025)
- JACK A HANNAN, 1667 K STREET NW SUITE 700, WASHINGTON, DC 20006
- Signed the 990
- JACK A HANNAN, CHIEF EXECUTIVE OFFICER
- Phone
- (202) 223-5625
- Website
- WWW.EBA-NET.ORG/FELJ
- Return prepared by
- RSM US LLP
Mission
TO PROMOTE THE PROFESSIONAL EXCELLENCE AND ETHICAL INTEGRITY OF ITS MEMBERS IN THE PRACTICE, ADMINISTRATION, AND DEVELOPMENT OF ENERGY LAWS, REGULATIONS, AND POLICIES.
Program accomplishments
- THE ENERGY LAW JOURNAL (ELJ OR THE JOURNAL), IS A PEER-REVIEWED PREEMINENT ENERGY LAW JOURNAL, PROVIDING THOUGHT-PROVOKING AND DEEPLY RESEARCHED ARTICLES BY PRACTITIONERS, ACADEMICS, FEDERAL JUDGES, HIGH-RANKING FEDERAL AND STATE GOVERNMENT OFFICIALS, MEMBERS OF FERC AND STATE REGULATORY COMMISSIONS, AND OTHERS.Expenses $51,476 · revenue $3,532
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 on file |
IRS record
- EIN
- 52-1459583
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1987
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Social science (V26Z)
- Assets (IRS master file)
- $749,781
- Income (IRS master file)
- $264,379
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $152,104 | $101,663 | $749,781 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $122,322 | $108,483 | $683,377 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $85,630 | $101,120 | $666,934 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $98,754 | $102,690 | $628,869 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
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 52-1459583).
Questions about FOUNDATION OF THE ENERGY LAW JOURNAL
- What is the EIN of FOUNDATION OF THE ENERGY LAW JOURNAL?
- The employer identification number (EIN) of FOUNDATION OF THE ENERGY LAW JOURNAL is 52-1459583.
- Is FOUNDATION OF THE ENERGY LAW JOURNAL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1987.
- Are donations to FOUNDATION OF THE ENERGY LAW JOURNAL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does FOUNDATION OF THE ENERGY LAW JOURNAL 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 FOUNDATION OF THE ENERGY LAW JOURNAL 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 FOUNDATION OF THE ENERGY LAW JOURNAL 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 FOUNDATION OF THE ENERGY LAW JOURNAL?
- The 990 for the year ended December 31, 2025 names JACK A HANNAN.
- Who are the officers and directors of FOUNDATION OF THE ENERGY LAW JOURNAL?
- The 990 for the year ended December 31, 2025 lists 23 people; 0 received compensation from the organization.
- How much revenue does FOUNDATION OF THE ENERGY LAW JOURNAL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $152,104, expenses of $101,663 and total assets of $749,781 at year end.
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