ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST (EIN 36-3866530)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-01
IRS object ID
202511219349303136
Schema version
2023v6.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-01T16:15:57-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN362239746PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SASSETTI LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12107 SWIFT DRIVE SUITE 210AddressLine1Txt
CityOAK BROOKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60523ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN363866530EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ENVIRONMENTAL LAW AND POLICY CENTERBusinessNameLine1Txt
Business Name Line2OF THE MIDWESTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlENVIBusinessNameControlTxt
Phone3126736500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line135 EAST WACKER DRIVE 1600AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHOWARD A LEARNERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3126736500PhoneNum
Signature2025-04-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJESSICA FREIBURGPreparerPersonNm
PTINP00629387PTIN
Phone7083861433PhoneNum
Preparation2025-04-09PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHOWARD A LEARNERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line135 EAST WACKER DRIVE 1600AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$16,516,039GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressELPC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionPUBLIC INTEREST ENVIRONMENTAL LEGAL AND POLICY ADVOCACY AND ECOBUSINESS INNOVATION ORGANIZATION WORKING TO IMPROVE ENVIRONMENTAL QUALITY AND PROTECT OUR NATURAL HERITAGE.ActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent19VotingMembersIndependentCnt
Total Employee68TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$9,637,523PYContributionsGrantsAmt
CY Contributions Grants$6,860,014CYContributionsGrantsAmt
PY Program Service Revenue$240,584PYProgramServiceRevenueAmt
CY Program Service Revenue$802,783CYProgramServiceRevenueAmt
PY Investment Income$1,188,345PYInvestmentIncomeAmt
CY Investment Income$3,280,271CYInvestmentIncomeAmt
PY Other Revenue-$142,714PYOtherRevenueAmt
CY Other Revenue-$3,265CYOtherRevenueAmt
PY Total Revenue$10,923,738PYTotalRevenueAmt
CY Total Revenue$10,939,803CYTotalRevenueAmt
PY Grants And Similar Paid$302,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$352,500CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,145,844PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,450,389CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$622,061CYTotalFundraisingExpenseAmt
PY Other Expenses$1,723,840PYOtherExpensesAmt
CY Other Expenses$2,016,412CYOtherExpensesAmt
PY Total Expenses$8,171,684PYTotalExpensesAmt
CY Total Expenses$8,819,301CYTotalExpensesAmt
PY Revenues Less Expenses$2,752,054PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,120,502CYRevenuesLessExpensesAmt
Total Assets BOY$38,030,474TotalAssetsBOYAmt
Total Assets EOY$41,492,302TotalAssetsEOYAmt
Total Liabilities BOY$2,593,093TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,490,262TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$35,437,381NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$39,002,040NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ENVIRONMENTAL LAW & POLICY CENTER (ELPC) IS THE MIDWEST'S LEADING PUBLIC INTEREST ENVIRONMENTAL LEGAL ADVOCACY AND ECOBUSINESS INNOVATION ORGANIZATION, AND AMONG THE NATION'S LEADERS. WE DEVELOP AND LEAD SUCCESSFUL STRATEGIC ENVIRONMENTAL 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,125,252ExpenseAmt
Grant$350,000GrantAmt
Revenue$52,618RevenueAmt
DescENERGY PROJECT - ELPC PROMOTES CLEAN ENERGY EFFICIENCY AND RENEWABLE WATER AND CLIMATE CHANGE SOLUTIONS BY REDUCING POLLUTION FROM CONVENTIONAL POWER PLANTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$3,158,157ExpenseAmt
Grant$2,500GrantAmt
Revenue$21,323RevenueAmt
DescGREAT 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 Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$673,105ExpenseAmt
DescTRANSPORTATION 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

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)

ExpenseExpenseAmtRevenueRevenueAmtDescDesc
$194,809$728,842CLEAN WATER - ELPC ATTORNEYS AND ADVOCATES IMPLEMENT, ENFORCE, AND DEFEND THE CLEAN WATER ACT. WE HOLD POLLUTERS ACCOUNTABLE AND FIGHT TO CLEAN UP MIDWEST WATER, FROM THE GREAT LAKES AND BIG RIVER SYSTEMS TO THE COMMUNITY WATERSHEDS AND SMALL-TOWN WELLS THAT PROVIDE DRINKING WATER, WILDLIFE HABITAT, JOBS, AND RECREATIONAL ENJOYMENT FOR MILLIONS.
CLEAN AIR/CLIMATE/OTHER - ELPC ATTORNEYS AND ADVOCATES IMPLEMENT, ENFORCE, AND DEFEND THE CLEAN AIR ACT. WE WORK TO REDUCE POLLUTANTS LIKE SMOG, MERCURY, PARTICULATE MATTER, AND GREENHOUSE GASES THAT HARM HUMAN HEALTH AND WILDLIFE. WE BRING LEGAL FIREPOWER TO CLEAN UP TOXIC HOTSPOTS AND HOLD POLLUTERS ACCOUNTABLE. AND WE WORK WITH LEGISLATORS TO IMPROVE CLEAN AIR LAWS AND REGULATORY STANDARDS.
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$194,809TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$728,842TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$7,151,323TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (1)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document31IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee68EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member19IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KEVIN BRUBAKERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3126736500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line135 EAST WACKER DRIVE 1600AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
HOWARD LEARNER
PRESIDENT AND EXECUTIVE DIRECTOR60.001.00Yes (X)Yes (X)$500,332$0$102,418
MANNY FLORES
CHAIR OF THE BOARD OF DIRECTORS4.000.50Yes (X)Yes (X)$0$0$0
DANIEL LEVIN
VICE CHAIR OF THE BOARD OF DIRECTORS2.00Yes (X)Yes (X)$0$0$0
ELLEN CRAIG
SECRETARY1.00Yes (X)Yes (X)$0$0$0
CARL LINGENFELTER
TREASURER1.00Yes (X)Yes (X)$0$0$0
ALAN CHANG
BOARD MEMBER1.00Yes (X)$0$0$0
SIMON FISH
BOARD MEMBER1.00Yes (X)$0$0$0
HARRY DRUCKER
BOARD MEMBER1.00Yes (X)$0$0$0
STAN GOLDBLATT
BOARD MEMBER1.00Yes (X)$0$0$0
ROBERT GRAHAM
BOARD MEMBER1.00Yes (X)$0$0$0
SCOTT HEIDEPRIEM
BOARD MEMBER1.00Yes (X)$0$0$0
SAMIR MAYEKAR
BOARD MEMBER1.00Yes (X)$0$0$0
WILLIAM MCNARY
BOARD MEMBER1.00Yes (X)$0$0$0
KNUTE NADELHOFFER
BOARD MEMBER1.00Yes (X)$0$0$0
ANDREW ROSS
BOARD MEMBER1.00Yes (X)$0$0$0
CARLEEN SCHREDER
BOARD MEMBER1.00Yes (X)$0$0$0
SMITA SHAH
BOARD MEMBER1.00Yes (X)$0$0$0
DAVID WILHELM
BOARD MEMBER1.00Yes (X)$0$0$0
BRADY WILLIAMSON
BOARD MEMBER1.00Yes (X)$0$0$0
NANCY LOEB
BOARD MEMBER1.00Yes (X)$0$0$0
KEVIN BRUBAKER
DEPUTY DIRECTOR40.00$250,776$0$75,406Yes (X)
MARY FRANCES O'CONNOR
DEVELOPMENT DIRECTOR40.00$223,715$0$40,690Yes (X)
BRADLEY KLEIN
SR. ATTORNEY40.00$218,971$0$68,156Yes (X)
ROBERT MICHAELS
SR. ATTORNEY40.00$205,962$0$54,199Yes (X)
MARY MCCLELLAND
COMMUNICATIONS DIRECTOR40.00$159,731$0$22,126Yes (X)
ROBERT KELTER
SR. ATTORNEY40.00$214,860$0$39,118Yes (X)
SCOTT STRAND
SR. ATTORNEY40.00$190,911$0$8,418Yes (X)
MICHAEL ZOELLER
SR. ATTORNEY40.00$184,440$0$8,117Yes (X)
ANN MESNIKOFF
SR. ATTORNEY40.00$183,424$0$8,732Yes (X)
GILLIAN CRONIN
HR DIRECTOR40.00$178,542$0$46,662Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,511,664TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$474,042TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K18IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KEYS & FOX LLPBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11580 N LINCOLN ST SUITE 1105AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80203ZIPCd
FieldValueIRS element (for citing)
ServicesLEGAL COUNSELServicesDesc
Compensation$150,849CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Fundraising$254,501FundraisingAmt
All Other Contributions$6,605,513AllOtherContributionsAmt
Noncash Contributions$247,859NoncashContributionsAmt
Total Contributions$6,860,014TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RECOVERED ATTORNEY'S FEES541100$728,842$728,842
ENERGY PROJECT541700$73,941$73,941
FieldValueIRS element (for citing)
Total Program Service Revenue$802,783TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$712,425TotalRevenueColumnAmt
Exclusion$712,425ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$7,500RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$7,500RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,500TotalRevenueColumnAmt
Exclusion$7,500ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$8,038,999SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$5,471,153SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,567,846SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,567,846TotalRevenueColumnAmt
Exclusion$2,567,846ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$24,750FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$254,501ContriRptFundraisingEventAmt
Fundraising Direct Expenses$105,083FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$80,333TotalRevenueColumnAmt
Exclusion-$80,333ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$69,568TotalRevenueColumnAmt
Related Or Exempt Func Income$69,568RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$69,568OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,939,803TotalRevenueColumnAmt
Related Or Exempt Func Income$872,351RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,207,438ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$352,500TotalAmt
Program Services$352,500ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$2,511,663TotalAmt
Program Services$2,038,863ProgramServicesAmt
Management And General$280,286ManagementAndGeneralAmt
Fundraising$192,514FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,704,817TotalAmt
Program Services$2,195,657ProgramServicesAmt
Management And General$301,841ManagementAndGeneralAmt
Fundraising$207,319FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$339,327TotalAmt
Program Services$275,451ProgramServicesAmt
Management And General$37,867ManagementAndGeneralAmt
Fundraising$26,009FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$549,521TotalAmt
Program Services$446,078ProgramServicesAmt
Management And General$61,323ManagementAndGeneralAmt
Fundraising$42,120FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$345,061TotalAmt
Program Services$280,106ProgramServicesAmt
Management And General$38,507ManagementAndGeneralAmt
Fundraising$26,448FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$792,583TotalAmt
Program Services$740,802ProgramServicesAmt
Management And General$15,093ManagementAndGeneralAmt
Fundraising$36,688FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$414,711TotalAmt
Program Services$220,389ProgramServicesAmt
Management And General$154,838ManagementAndGeneralAmt
Fundraising$39,484FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$541,493TotalAmt
Program Services$442,634ProgramServicesAmt
Management And General$56,111ManagementAndGeneralAmt
Fundraising$42,748FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$113,087TotalAmt
Program Services$90,564ProgramServicesAmt
Management And General$18,910ManagementAndGeneralAmt
Fundraising$3,613FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$42,868TotalAmt
Program Services$20,634ProgramServicesAmt
Management And General$21,922ManagementAndGeneralAmt
Fundraising$312FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$15,378TotalAmt
Program Services$12,485ProgramServicesAmt
Management And General$1,715ManagementAndGeneralAmt
Fundraising$1,178FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$37,944TotalAmt
Program Services$30,807ProgramServicesAmt
Management And General$4,231ManagementAndGeneralAmt
Fundraising$2,906FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PUBLIC AWARENESS$42,920$4,171$38,418$331
TRAINING AND RECRUITMEN$15,428$182$14,855$391

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,819,301TotalAmt
Program Services$7,151,323ProgramServicesAmt
Management And General$1,045,917ManagementAndGeneralAmt
Fundraising$622,061FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$373,194BOYAmt
EOY$258,025EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,579,260BOYAmt
EOY$1,019,378EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,309,873BOYAmt
EOY$3,090,076EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$120,615BOYAmt
EOY$127,344EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,670,319LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,652,220LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$21,961BOYAmt
EOY$18,099EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$29,094,529BOYAmt
EOY$35,572,039EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,531,042BOYAmt
EOY$1,407,341EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$38,030,474BOYAmt
EOY$41,492,302EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,025,515BOYAmt
EOY$1,064,010EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,567,578BOYAmt
EOY$1,426,252EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,593,093BOYAmt
EOY$2,490,262EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$28,582,474BOYAmt
EOY$33,736,950EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,854,907BOYAmt
EOY$5,265,090EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$35,437,381BOYAmt
EOY$39,002,040EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$38,030,474BOYAmt
EOY$41,492,302EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,120,502ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,439,939NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$4,218PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,770,323CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,954,153CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,391,789CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,637,523CurrentTaxYearMinus1YearAmt
Current Tax Year$6,860,014CurrentTaxYearAmt
Total$45,613,802TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,770,323CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,954,153CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,391,789CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,637,523CurrentTaxYearMinus1YearAmt
Current Tax Year$6,860,014CurrentTaxYearAmt
Total$45,613,802TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$8,449,731SubstantialContributorsTotAmt
Public Support Total170$37,164,071PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$401,411CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$353,580CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$410,958CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$550,797CurrentTaxYearMinus1YearAmt
Current Tax Year$712,425CurrentTaxYearAmt
Total$2,429,171TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$40,806CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$108,114CurrentTaxYearMinus2YearsAmt
Total$148,920TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$988,214CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,673CurrentTaxYearMinus1YearAmt
Current Tax Year$69,568CurrentTaxYearAmt
Total$1,067,455TotalAmt
FieldValueIRS element (for citing)
Total Support$49,259,348TotalSupportAmt
Gross Receipts Rltd Activities$3,038,238GrossReceiptsRltdActivitiesAmt
Public Support CY1700.75450PublicSupportCY170Pct
Public Support PY1700.74290PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$102,326FilingOrganizationsTotalAmt

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$345,386FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$447,712FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$7,394,383FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$7,842,095FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$542,105FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$135,526FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Current Year Minus3$535,379CurrentYearMinus3Amt
Current Year Minus2$555,860CurrentYearMinus2Amt
Current Year Minus1$557,604CurrentYearMinus1Amt
Current Year$542,105CurrentYearAmt
Total$2,190,948TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$3,286,422LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$321,091CurrentYearMinus3Amt
Current Year Minus2$50,831CurrentYearMinus2Amt
Current Year Minus1$442,183CurrentYearMinus1Amt
Current Year$447,712CurrentYearAmt
Total$1,261,817TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$133,845CurrentYearMinus3Amt
Current Year Minus2$138,965CurrentYearMinus2Amt
Current Year Minus1$139,401CurrentYearMinus1Amt
Current Year$135,526CurrentYearAmt
Total$547,737TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$821,606GrassrootsCeilingAmt

Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$100,974CurrentYearMinus3Amt
Current Year Minus2$1,759CurrentYearMinus2Amt
Current Year Minus1$125,942CurrentYearMinus1Amt
Current Year$102,326CurrentYearAmt
Total$331,001TotalAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,439,821BeginningYearBalanceAmt
Investment Earnings Or Losses$526,294InvestmentEarningsOrLossesAmt
End Year Balance$4,966,115EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,422,124BeginningYearBalanceAmt
Investment Earnings Or Losses$17,697InvestmentEarningsOrLossesAmt
End Year Balance$4,439,821EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,499,911BeginningYearBalanceAmt
Contributions$473,345ContributionsAmt
Investment Earnings Or Losses-$551,132InvestmentEarningsOrLossesAmt
End Year Balance$4,422,124EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,555,405BeginningYearBalanceAmt
Investment Earnings Or Losses$944,506InvestmentEarningsOrLossesAmt
End Year Balance$4,499,911EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,555,405BeginningYearBalanceAmt
Investment Earnings Or Losses$127,484InvestmentEarningsOrLossesAmt
Other Expenditures$127,484OtherExpendituresAmt
End Year Balance$3,555,405EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.89900BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.10100PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,368,607OtherCostOrOtherBasisAmt
Depreciation$1,354,508DepreciationAmt
Book Value$14,099BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$207,374OtherCostOrOtherBasisAmt
Depreciation$207,374DepreciationAmt
Book Value$0BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$94,338OtherCostOrOtherBasisAmt
Depreciation$90,338DepreciationAmt
Book Value$4,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$18,099TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$1,426,252Amt
FieldValueIRS element (for citing)
Total Liability$1,426,252TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:ELPC MAINTAINS BOARD DESIGNATED FUNDS FOR LONGTERM 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 ENVIRONMENTAL LAW AND POLICY CENTER AND THE ENVIRONMENTAL LAW AND POLICY CENTER ACTION FUND ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTIONS 501(C)(3) AND 501(C)(4) OF THE INTERNAL REVENUE CODE, RESPECTIVELY. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1ANNUAL GALAEvent1Nm
Gross Receipts Event1$279,251GrossReceiptsEvent1Amt
Charitable Contri Event1$254,501CharitableContriEvent1Amt
Gross Revenue Event1$24,750GrossRevenueEvent1Amt
Food And Beverage Event1$77,021FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$28,062OtherDirectExpensesEvent1Amt
Gross Receipts Total$279,251GrossReceiptsTotalAmt
Charitable Contributions Tot$254,501CharitableContributionsTotAmt
Gross Revenue Total Events$24,750GrossRevenueTotalEventsAmt
Food And Beverage Total Events$77,021FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$28,062OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$105,083DirectExpenseSummaryEventsAmt
Net Income Summary-$80,333NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1ENVIRONMENTAL LAW AND POLICY CENTER ACTION FUNDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line135 E WACKER DR SUITE 1600AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd
FieldValueIRS element (for citing)
Recipient EIN264767097RecipientEIN
IRC Section501(C)(4)IRCSectionDesc
Cash Grant$350,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantCLEAN ENERGYPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org0Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationGRANTS 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

FieldValueIRS element (for citing)
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation Required0SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
HOWARD LEARNER
PRESIDENT AND EXECUTIVE DIRECTOR$481,094$0$19,238$0$0$0$67,500$0$34,918$0$602,750$0$0$0
KEVIN BRUBAKER
DEPUTY DIRECTOR$235,042$0$15,734$0$0$0$33,750$0$41,656$0$326,182$0$0$0
BRADLEY KLEIN
SR. ATTORNEY$203,435$0$15,536$0$0$0$22,500$0$45,656$0$287,127$0$0$0
MARY FRANCES O'CONNOR
DEVELOPMENT DIRECTOR$213,785$0$9,930$0$0$0$15,776$0$24,914$0$264,405$0$0$0
ROBERT MICHAELS
SR. ATTORNEY$196,022$0$9,940$0$0$0$12,551$0$41,648$0$260,161$0$0$0
ROBERT KELTER
SR. ATTORNEY$210,670$0$4,190$0$0$0$22,500$0$16,618$0$253,978$0$0$0
GILLIAN CRONIN
HR DIRECTOR$174,079$0$4,463$0$0$0$22,449$0$24,213$0$225,204$0$0$0
SCOTT STRAND
SR. ATTORNEY$186,867$0$4,044$0$0$0$7,602$0$816$0$199,329$0$0$0
MICHAEL ZOELLER
SR. ATTORNEY$181,365$0$3,075$0$0$0$7,348$0$769$0$192,557$0$0$0
ANN MESNIKOFF
SR. ATTORNEY$179,539$0$3,885$0$0$0$7,310$0$1,422$0$192,156$0$0$0
MARY MCCLELLAND
COMMUNICATIONS DIRECTOR$155,931$0$3,800$0$0$0$6,628$0$15,498$0$181,857$0$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 1AELPC PAYS ALL EMPLOYEES $40/MONTH TOWARD HEALTH CLUB MEMBERSHIP. THE BENEFIT IS TREATED AS TAXABLE.
PART I, LINE 1BEMPLOYEES 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

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution10ContributionCnt
Noncash Contributions Rpt F990$247,859NoncashContributionsRptF990Amt
Method Of Determining RevenuesAVG. SELLING PRICEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6ELPC 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 11BELPC'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 12CELPC 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 15ATHE 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 19THE 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

FieldValueIRS element (for citing)
Business Name Line1ENVIRONMENTAL LAW AND POLICY CENTER ACTION FUNDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line135 E WACKER DR SUITE 1600AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd
FieldValueIRS element (for citing)
EIN264767097EIN
Primary ActivitiesENVIRONMENTAL ADVOCACYPrimaryActivitiesTxt
Legal Domicile StateILLegalDomicileStateCd
Exempt Code Section501(C)(4)ExemptCodeSectionTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWESTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1ENVIRONMENTAL LAW AND POLICY CENTER ACTION FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$350,000InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.