ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST (EIN 36-3866530)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-13
- IRS object ID
- 202421349349306542
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-13T14:50:33-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 S Patterson Blvd | AddressLine1Txt |
| City | Dayton | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363866530 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Environmental Law and Policy Center of | BusinessNameLine1Txt |
| Business Name Line2 | the Midwest | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ENVI | BusinessNameControlTxt |
| Phone | 3126736500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 East Wacker Drive 1600 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606012208 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Howard A Learner | PersonNm |
| Person Title | President & Executive Director | PersonTitleTxt |
| Phone | 3126736500 | PhoneNum |
| Signature | 2024-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Howard | PersonFirstNm |
| Person Last | Learner | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Karen O Crim | PreparerPersonNm |
| PTIN | P00368385 | PTIN |
| Phone | 9372980201 | PhoneNum |
| Preparation | 2024-05-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Howard A Learner | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 East Wacker Drive 1600 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606012208 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,396,704 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.elpc.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1992 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | Public interest environmental legal and policy advocacy and eco-business innovation organization working to improve environmental quality and protect our natural heritage. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 60 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $13,391,789 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,637,523 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $256,527 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $240,584 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,308,083 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,188,345 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,261,422 | PYOtherRevenueAmt |
| CY Other Revenue | -$142,714 | CYOtherRevenueAmt |
| PY Total Revenue | $16,217,821 | PYTotalRevenueAmt |
| CY Total Revenue | $10,923,738 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $106,665 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $302,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,296,026 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,145,844 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $836,113 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,601,172 | PYOtherExpensesAmt |
| CY Other Expenses | $1,723,840 | CYOtherExpensesAmt |
| PY Total Expenses | $8,003,863 | PYTotalExpensesAmt |
| CY Total Expenses | $8,171,684 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $8,213,958 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,752,054 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,504,847 | TotalAssetsBOYAmt |
| Total Assets EOY | $38,030,474 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $568,476 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,593,093 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $30,936,371 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $35,437,381 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The Environmental Law & Policy Center (ELPC) is the Midwest's leading public interest environmental legal advocacy and eco-business innovation organization, and among the nation's leaders. We develop and lead successful strategic environmental (continued on Schedule O) advocacy campaigns to improve environmental quality and protect our natural resources. We are public interest environmental entrepreneurs who engage in creative business deal making with diverse interests to put into practice our belief that environmental progress and economic development can be achieved together. ELPC's multidisciplinary staff of talented and experienced public interest attorneys, environmental business specialists, policy advocates, and communications specialists bring a strong and effective combination of skills to solve environmental problems. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,066,688 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $188,520 | RevenueAmt |
| Desc | Energy Project - ELPC promotes clean energy efficiency and renewable energy development solutions, and advocates for cleaner air and cleaner water and climate change solutions by reducing pollution from conventional power plants. Note that project revenue reported on Line 4 does not include grants and contributions received. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,836,146 | ExpenseAmt |
| Grant | $302,000 | GrantAmt |
| Revenue | $27,074 | RevenueAmt |
| Desc | Clean Water, Clean Air, and Climate Projects - ELPC engages in litigation and policy advocacy with scientific support to protect clean air and water and reduce climate change pollution. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,419,655 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $24,990 | RevenueAmt |
| Desc | Great Lakes/Great Places - ELPC engages in litigation and policy advocacy with scientific support to protect: the Great Lakes and Midwest rivers; National Forests, wildlife habitat and biodiversity; special conservation lands and waterways; scenic landscapes and other vital natural resources; and outdoor recreation and fisheries. ELPC advocates sound environmental management practices that preserve natural resources and improve the quality of life in our communities. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $697,146 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Transportation and Land Use Reform - ELPC promotes innovative transportation solutions, including development of a Midwest high-speed rail network, which will lead to cleaner air and more jobs. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $697,146 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $6,019,635 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 33 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 60 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kevin Brubaker | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3126736500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 East Wacker Drive 1600 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606012208 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Howard A Learner | ||||||||
| President & Executive Director | 60.00 | 1.00 | Yes (X) | Yes (X) | $503,514 | $0 | $99,349 | |
| Kevin Brubaker | ||||||||
| Deputy Director | 50.00 | 0.50 | Yes (X) | $248,204 | $0 | $69,367 | ||
| Bradley Klein | ||||||||
| Senior Attorney | 50.00 | 0.00 | $216,581 | $0 | $57,367 | Yes (X) | ||
| Robert Kelter | ||||||||
| Senior Attorney | 50.00 | 0.00 | $213,467 | $0 | $34,004 | Yes (X) | ||
| Mary Frances O'Connor | ||||||||
| Director of Development | 50.00 | 0.00 | $211,017 | $0 | $34,477 | Yes (X) | ||
| Robert Michaels | ||||||||
| Senior Attorney | 50.00 | 0.00 | $194,180 | $0 | $48,063 | Yes (X) | ||
| Scott Strand | ||||||||
| Senior Attorney | 50.00 | 0.00 | $199,220 | $0 | $8,739 | Yes (X) | ||
| Harry W Drucker | ||||||||
| Chair | 4.00 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Daniel Levin | ||||||||
| Vice Chairman | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Carl Lingenfelter | ||||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Ellen C Craig | ||||||||
| Secretary | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Alan Chang | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Simon Fish | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Manny Flores | ||||||||
| Vice-Chair | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Stan Goldblatt | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Robert L Graham | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Scott Heidepriem | ||||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Nancy Loeb | ||||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Samir Mayekar | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| William McNary | ||||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Knute Nadelhoffer | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Andrew Ross | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Carleen Schreder | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Smita Shah | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| David Wilhelm | ||||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Brady C Williamson | ||||||||
| Director | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,786,183 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $351,366 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 16 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Keyes and Fox LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1580 Lincoln Street Suite 1105 | AddressLine1Txt |
| City | Denver | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Legal Counsel | ServicesDesc |
| Compensation | $150,849 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $349,983 | FundraisingAmt |
| Government Grants | $823,719 | GovernmentGrantsAmt |
| All Other Contributions | $8,463,821 | AllOtherContributionsAmt |
| Noncash Contributions | $41,306 | NoncashContributionsAmt |
| Total Contributions | $9,637,523 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Energy Project | 900099 | $113,520 | $113,520 |
| Recovered Attorney's Fees | 900099 | $75,000 | $75,000 |
| Natural Resources | 900099 | $24,990 | $24,990 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,074 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,074 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $240,584 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $544,297 | TotalRevenueColumnAmt |
| Exclusion | $544,297 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,500 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,500 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,500 | TotalRevenueColumnAmt |
| Exclusion | $6,500 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,864,418 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,220,370 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $644,048 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $644,048 | TotalRevenueColumnAmt |
| Exclusion | $644,048 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $93,709 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $349,983 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $252,596 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$158,887 | TotalRevenueColumnAmt |
| Exclusion | -$158,887 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,673 | TotalRevenueColumnAmt |
| Exclusion | $9,673 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $9,673 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,923,738 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $240,584 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,045,631 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,000 | TotalAmt |
| Program Services | $302,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $913,740 | TotalAmt |
| Program Services | $720,057 | ProgramServicesAmt |
| Management And General | $95,664 | ManagementAndGeneralAmt |
| Fundraising | $98,019 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,163,623 | TotalAmt |
| Program Services | $3,281,073 | ProgramServicesAmt |
| Management And General | $435,910 | ManagementAndGeneralAmt |
| Fundraising | $446,640 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,262 | TotalAmt |
| Program Services | $173,496 | ProgramServicesAmt |
| Management And General | $23,149 | ManagementAndGeneralAmt |
| Fundraising | $23,617 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $521,274 | TotalAmt |
| Program Services | $410,596 | ProgramServicesAmt |
| Management And General | $54,785 | ManagementAndGeneralAmt |
| Fundraising | $55,893 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $326,945 | TotalAmt |
| Program Services | $257,528 | ProgramServicesAmt |
| Management And General | $34,361 | ManagementAndGeneralAmt |
| Fundraising | $35,056 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,644 | TotalAmt |
| Management And General | $8,644 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,335 | TotalAmt |
| Management And General | $39,335 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $442,183 | TotalAmt |
| Management And General | $442,183 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $239,430 | TotalAmt |
| Program Services | $180,352 | ProgramServicesAmt |
| Management And General | $46,181 | ManagementAndGeneralAmt |
| Fundraising | $12,897 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,962 | TotalAmt |
| Program Services | $16,767 | ProgramServicesAmt |
| Management And General | $4,167 | ManagementAndGeneralAmt |
| Fundraising | $17,028 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,725 | TotalAmt |
| Program Services | $28,903 | ProgramServicesAmt |
| Management And General | $5,110 | ManagementAndGeneralAmt |
| Fundraising | $3,712 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $512,490 | TotalAmt |
| Program Services | $403,859 | ProgramServicesAmt |
| Management And General | $53,655 | ManagementAndGeneralAmt |
| Fundraising | $54,976 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,089 | TotalAmt |
| Program Services | $89,676 | ProgramServicesAmt |
| Management And General | $8,496 | ManagementAndGeneralAmt |
| Fundraising | $7,917 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,293 | TotalAmt |
| Program Services | $20,369 | ProgramServicesAmt |
| Management And General | $19,194 | ManagementAndGeneralAmt |
| Fundraising | $5,730 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,073 | TotalAmt |
| Program Services | $1,634 | ProgramServicesAmt |
| Management And General | $217 | ManagementAndGeneralAmt |
| Fundraising | $222 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,804 | TotalAmt |
| Program Services | $22,682 | ProgramServicesAmt |
| Management And General | $3,034 | ManagementAndGeneralAmt |
| Fundraising | $3,088 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Dues & Subscriptions | $149,249 | $82,803 | $31,049 | $35,397 |
| Public Awareness | $38,093 | $2,753 | $70 | $35,270 |
| Training & Recruitment | $20,027 | $20,027 | ||
| Equipment & Furniture | $5,115 | $3,561 | $1,188 | $366 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,328 | TotalAmt |
| Program Services | $1,499 | ProgramServicesAmt |
| Management And General | $9,544 | ManagementAndGeneralAmt |
| Fundraising | $285 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,171,684 | TotalAmt |
| Program Services | $6,019,635 | ProgramServicesAmt |
| Management And General | $1,315,936 | ManagementAndGeneralAmt |
| Fundraising | $836,113 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,820,834 | BOYAmt |
| EOY | $373,194 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,579,260 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,329,962 | BOYAmt |
| EOY | $5,309,873 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,459 | BOYAmt |
| EOY | $120,615 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,658,805 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,636,844 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,981 | BOYAmt |
| EOY | $21,961 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,270,611 | BOYAmt |
| EOY | $29,094,529 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,531,042 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,504,847 | BOYAmt |
| EOY | $38,030,474 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $558,801 | BOYAmt |
| EOY | $1,025,515 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,675 | BOYAmt |
| EOY | $1,567,578 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $568,476 | BOYAmt |
| EOY | $2,593,093 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,888,533 | BOYAmt |
| EOY | $28,582,474 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,047,838 | BOYAmt |
| EOY | $6,854,907 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,936,371 | BOYAmt |
| EOY | $35,437,381 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,504,847 | BOYAmt |
| EOY | $38,030,474 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,752,054 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,748,956 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,298,232 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,770,323 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,954,153 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,391,789 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,637,523 | CurrentTaxYearAmt |
| Total | $46,052,020 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,298,232 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,770,323 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,954,153 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,391,789 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,637,523 | CurrentTaxYearAmt |
| Total | $46,052,020 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $9,434,918 | SubstantialContributorsTotAmt |
| Public Support Total170 | $36,617,102 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $366,770 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $401,411 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $353,580 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $410,958 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $550,797 | CurrentTaxYearAmt |
| Total | $2,083,516 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40,806 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $108,114 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $148,920 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $998,214 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,673 | CurrentTaxYearAmt |
| Total | $1,007,887 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $49,292,343 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,235,455 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.74290 | PublicSupportCY170Pct |
| Public Support PY170 | 0.72110 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Legal Settlement - 2021 Amount: $ 998,214. All Other Revenue - 2022 Amount: $ 9,673. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $125,942 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $316,241 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $442,183 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $7,709,897 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $8,152,080 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $557,604 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $139,401 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $521,155 | CurrentYearMinus3Amt |
| Current Year Minus2 | $535,379 | CurrentYearMinus2Amt |
| Current Year Minus1 | $555,860 | CurrentYearMinus1Amt |
| Current Year | $557,604 | CurrentYearAmt |
| Total | $2,169,998 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $3,254,997 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $339,741 | CurrentYearMinus3Amt |
| Current Year Minus2 | $321,091 | CurrentYearMinus2Amt |
| Current Year Minus1 | $50,831 | CurrentYearMinus1Amt |
| Current Year | $442,183 | CurrentYearAmt |
| Total | $1,153,846 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $130,289 | CurrentYearMinus3Amt |
| Current Year Minus2 | $133,845 | CurrentYearMinus2Amt |
| Current Year Minus1 | $138,965 | CurrentYearMinus1Amt |
| Current Year | $139,401 | CurrentYearAmt |
| Total | $542,500 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $813,750 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $101,665 | CurrentYearMinus3Amt |
| Current Year Minus2 | $100,974 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,759 | CurrentYearMinus1Amt |
| Current Year | $125,942 | CurrentYearAmt |
| Total | $330,340 | TotalAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,422,124 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $17,697 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,439,821 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,499,911 | BeginningYearBalanceAmt |
| Contributions | $473,345 | ContributionsAmt |
| Investment Earnings Or Losses | -$551,132 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,422,124 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,555,405 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $944,506 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,499,911 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,555,405 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $127,484 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $127,484 | OtherExpendituresAmt |
| End Year Balance | $3,555,405 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,555,045 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $127,450 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $127,450 | OtherExpendituresAmt |
| End Year Balance | $3,555,045 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.89069 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.10931 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,368,607 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,350,488 | DepreciationAmt |
| Book Value | $18,119 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $198,030 | OtherCostOrOtherBasisAmt |
| Depreciation | $195,409 | DepreciationAmt |
| Book Value | $2,621 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $92,168 | OtherCostOrOtherBasisAmt |
| Depreciation | $90,947 | DepreciationAmt |
| Book Value | $1,221 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,961 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred Rent | Desc |
| Amt | $1,567,578 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,567,578 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | ELPC maintains board-designated funds for long-term use. The funds are available as needed to allow ELPC to continue to fulfill its exempt purpose, and have recently been used to support programmatic work. In accordance with UPMIFA, the Center considers the following factors in making a determination to appropriate or accumulate earnings on donor-restricted endowment funds: - The duration and preservation of the fund - The purpose of the Center and the donor-restricted endowment fund - General economic conditions - The possible effect of inflation and deflation - The expected total return from income and the appreciation of investments - Other resources of the Center - The investment policies of the Center |
| Part X, Line 2: | The Center follows the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Center may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Center and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the financial reporting period projected in these consolidated financial statements. The Center files Forms 990 in the U.S. federal jurisdiction and the state of Illinois. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Annual Gala | Event1Nm |
| Gross Receipts Event1 | $443,692 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $349,983 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $93,709 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $52,073 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $60,620 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $15,000 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $124,903 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $443,692 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $349,983 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $93,709 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $52,073 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $60,620 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $15,000 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $124,903 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $252,596 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$158,887 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Environmental Law and Policy Center Action Fund | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 East Wacker Drive Suite 1600 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606012208 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 264767097 | RecipientEIN |
| IRC Section | 501(c)(4) | IRCSectionDesc |
| Cash Grant | $300,000 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | Clean Water | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Grants that are issued to organizations other than related organizations are first reviewed by individual staff members. Upon approval, the grants are then submitted for the approval of the Executive Director and the check is written. Included with the check is a signed agreement confirming the use of the grant funds. Grants that are issued to related organizations do not have a formal procedure for grant approval. Instead, amounts are transferred to fulfill the related organization's intended charitable purpose and are monitored by common members of the board of directors and officers. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Howard A Learner | ||||||||||||||
| President & Executive Director | $477,879 | $0 | $25,155 | $0 | $480 | $0 | $61,500 | $0 | $37,849 | $0 | $602,863 | $0 | $0 | $0 |
| Kevin Brubaker | ||||||||||||||
| Deputy Director | $234,951 | $0 | $12,845 | $0 | $408 | $0 | $31,500 | $0 | $37,867 | $0 | $317,571 | $0 | $0 | $0 |
| Bradley Klein | ||||||||||||||
| Senior Attorney | $196,961 | $0 | $19,620 | $0 | $0 | $0 | $20,500 | $0 | $36,867 | $0 | $273,948 | $0 | $0 | $0 |
| Robert Kelter | ||||||||||||||
| Senior Attorney | $203,395 | $0 | $9,569 | $0 | $503 | $0 | $19,000 | $0 | $15,004 | $0 | $247,471 | $0 | $0 | $0 |
| Mary Frances O'Connor | ||||||||||||||
| Director of Development | $205,968 | $0 | $4,569 | $0 | $480 | $0 | $12,300 | $0 | $22,177 | $0 | $245,494 | $0 | $0 | $0 |
| Robert Michaels | ||||||||||||||
| Senior Attorney | $177,551 | $0 | $16,569 | $0 | $60 | $0 | $10,207 | $0 | $37,856 | $0 | $242,243 | $0 | $0 | $0 |
| Scott Strand | ||||||||||||||
| Senior Attorney | $189,542 | $0 | $9,198 | $0 | $480 | $0 | $7,929 | $0 | $810 | $0 | $207,959 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | ELPC pays all employees $40/month toward health club membership. The benefit is treated as taxable. |
| Part I, Line 7 | Employees received bonuses during FY23 which were set by formula (percent of salary up to a cap) plus a small across-the-board holiday bonus. These bonuses were set by senior management, and the Board's Executive Committee approved the same bonus for Howard Learner. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 8 | ContributionCnt |
| Noncash Contributions Rpt F990 | $41,306 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Avg. Selling Price | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | Represents the number of contributions. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | ELPC shall have one class of members. The Board of Directors may, from time to time, designate different subclasses such as "Sustaining," "Sponsoring," "Participating, and similar such classes. |
| Form 990, Part VI, Section B, line 11b | ELPC's Deputy Director was closely involved in the preparation of Form 990. Form 990 was reviewed by the Executive Director and the Treasurer and it was distributed to the entire Board of Directors prior to its filing. |
| Form 990, Part VI, Section B, line 12c | ELPC annually distributes the conflict of interest statement to its directors to ensure that they are aware of its requirements. In the course of meetings and activities involving ELPC, any board member or staff member will disclose any interests in a transaction or decision where he/she has a material interest in the outcome or where his/her other affiliations might impair his/her ability to act solely in the best interests of ELPC. Attorneys are also expected to follow the rules of professional conduct provided by American Bar Association concerning conflicts of interest. A board member will not be permitted to vote on any matter on which he/she has a material interest. The executive director shall decide to what extent, if any, a staff member may participate in an activity in which he/she has a material interest. |
| Form 990, Part VI, Section B, line 15a | The Executive Director's compensation is determined by the Executive Committee of the Board of Directors based on an annual performance appraisal and benchmarking against salaries of executive directors of comparable nonprofit organizations. Their process was documented in memorandum signed by the Board Chair. |
| Form 990, Part VI, Section C, line 19 | The governing documents, conflict of interest policy, and financial statements are available upon request for the same period of disclosure as set forth in IRC Section 6104(d). |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Environmental Law and Policy Center Action Fund | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 East Wacker Drive Suite 1600 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606012208 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 264767097 | EIN |
| Primary Activities | Environmental advocacy | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(4) | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Environmental Law & Policy Center of the Midwest | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Environmental Law and Policy Center Action Fund | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $300,000 | InvolvedAmt |
| Method Of Amount Determination | Cash | MethodOfAmountDeterminationTxt |
Comments