ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST (EIN 36-3866530)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-05-11
IRS object ID
201801319349301915
Schema version
2016v3.0
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)
Return2018-05-11T10:03:46-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11 S WACKER DRIVE STE 800AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60606ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN363866530EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Environmental Law and Policy Center ofBusinessNameLine1Txt
Business Name Line2the MidwestBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlENVIBusinessNameControlTxt
Phone3126736500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line135 East Wacker Drive No 1600AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP606012208ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHoward A LearnerPersonNm
Person TitlePresident & Executive DirectorPersonTitleTxt
Phone3126736500PhoneNum
Signature2018-05-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonZack FortschPreparerPersonNm
PTINP00052725PTIN
Phone3126343400PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address108.171.131.187IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-05-09IPDt
IP Tm12:59:53IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id4B8E1423B9F197D509CCF13AB357181C17C415CBAtSubmissionCreationDeviceId
At Submission Filing Device IdE08AFDBB96F43C3CF8CE3177015185D55B6FEE32AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHoward A LearnerPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line135 East Wacker Drive No 1600AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP606012208ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,486,823GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.elpc.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionPublic 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 Body18VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee55TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,150,324PYContributionsGrantsAmt
CY Contributions Grants$6,592,399CYContributionsGrantsAmt
PY Program Service Revenue$94,487PYProgramServiceRevenueAmt
CY Program Service Revenue$116,599CYProgramServiceRevenueAmt
PY Investment Income$290,707PYInvestmentIncomeAmt
CY Investment Income$298,340CYInvestmentIncomeAmt
PY Other Revenue$338,909PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,874,427PYTotalRevenueAmt
CY Total Revenue$7,007,338CYTotalRevenueAmt
PY Grants And Similar Paid$3,667PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,385,851PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,616,826CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$573,005CYTotalFundraisingExpenseAmt
PY Other Expenses$1,411,197PYOtherExpensesAmt
CY Other Expenses$1,727,449CYOtherExpensesAmt
PY Total Expenses$5,800,715PYTotalExpensesAmt
CY Total Expenses$6,344,275CYTotalExpensesAmt
PY Revenues Less Expenses-$926,288PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$663,063CYRevenuesLessExpensesAmt
Total Assets BOY$16,383,507TotalAssetsBOYAmt
Total Assets EOY$18,185,765TotalAssetsEOYAmt
Total Liabilities BOY$993,729TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,157,311TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$15,389,778NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$17,028,454NetAssetsOrFundBalancesEOYAmt
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 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,177,433ExpenseAmt
Revenue$63,694RevenueAmt
DescEnergy Project - ELPC promotes clean energy efficiency and renewable energy development solutions, and advocates for cleaner air and cleaner water by reducing pollution from conventional power plants.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$830,494ExpenseAmt
Revenue$11,945RevenueAmt
DescPreserving Wild and Natural Places - ELPC engages in litigation and policy advocacy to protect our National Forests, rivers, and the Great Lakes. 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$799,048ExpenseAmt
Revenue$15,551RevenueAmt
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

FieldValueIRS element (for citing)
Expense$356,364ExpenseAmt
Revenue$25,409RevenueAmt
DescGlobal Warming Solutions and Other Projects - ELPC promotes policies and programs to address climate change and engages in activities to promote green business activities which create jobs and address environmental problems.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$356,364TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$25,409TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$5,163,339TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
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 Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document26IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee55EmployeeCnt
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 Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members18GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
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 Ste 1600AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP606012206ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
Howard A Learner
President, Ass't Treasurer60.001.00Yes (X)Yes (X)$371,600$0$46,021
David Wilhelm
Chair4.000.50Yes (X)Yes (X)$0$0$0
Daniel Levin
Vice-Chair2.00Yes (X)Yes (X)$0$0$0
Cameron S Avery
Treasurer2.00Yes (X)Yes (X)$0$0$0
Ellen C Craig
Secretary1.00Yes (X)Yes (X)$0$0$0
Harry W Drucker
Director1.000.50Yes (X)$0$0$0
Brady C Williamson
Director1.00Yes (X)$0$0$0
Robert L Graham
Director1.00Yes (X)$0$0$0
Manny Flores
Director1.00Yes (X)$0$0$0
Stan Goldblatt
Director1.00Yes (X)$0$0$0
Scott Heidepriem
Director1.00Yes (X)$0$0$0
Lois Lipton
Director1.00Yes (X)$0$0$0
William McNary
Director1.000.50Yes (X)$0$0$0
Knute Nadelhoffer
Director1.00Yes (X)$0$0$0
Smita Shah
Director1.00Yes (X)$0$0$0
Andrew Ross
Director1.00Yes (X)$0$0$0
Nancy Loeb
Director1.000.50Yes (X)$0$0$0
Arthur Gibson
Director1.00Yes (X)$0$0$0
Kevin Brubaker
Deputy Director50.000.50Yes (X)$188,508$0$45,247
Linda Lipton
Director of Development50.00$195,860$0$18,536Yes (X)
Karen Torrent
Federal Legislative Director50.00$147,984$0$20,777Yes (X)
Allen Grosboll
Co-Legislative Director50.00$146,669$0$36,308Yes (X)
Robert Kelter
Senior Attorney50.00$146,946$0$20,999Yes (X)
Brad Klein
Senior Attorney50.00$135,042$0$43,722Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,332,609TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$231,610TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K7IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$6,592,399AllOtherContributionsAmt
Noncash Contributions$16,557NoncashContributionsAmt
Total Contributions$6,592,399TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Energy Project900099$63,694$63,694
Trans. & Land Use900099$15,551$15,551
Wild & Natural Places900099$11,945$11,945

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,409TotalRevenueColumnAmt
Related Or Exempt Func Income$25,409RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$116,599TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$271,023TotalRevenueColumnAmt
Exclusion$271,023ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$506,802SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$479,485SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$27,317SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,317TotalRevenueColumnAmt
Exclusion$27,317ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,007,338TotalRevenueColumnAmt
Related Or Exempt Func Income$116,599RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$298,340ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$662,277TotalAmt
Program Services$544,511ProgramServicesAmt
Management And General$57,790ManagementAndGeneralAmt
Fundraising$59,976FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,120,440TotalAmt
Program Services$2,565,563ProgramServicesAmt
Management And General$272,290ManagementAndGeneralAmt
Fundraising$282,587FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$204,411TotalAmt
Program Services$168,063ProgramServicesAmt
Management And General$17,837ManagementAndGeneralAmt
Fundraising$18,511FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$368,297TotalAmt
Program Services$302,806ProgramServicesAmt
Management And General$32,138ManagementAndGeneralAmt
Fundraising$33,353FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$261,401TotalAmt
Program Services$214,919ProgramServicesAmt
Management And General$22,810ManagementAndGeneralAmt
Fundraising$23,672FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$57,403TotalAmt
Program Services$54,093ProgramServicesAmt
Management And General$2,473ManagementAndGeneralAmt
Fundraising$837FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$27,714TotalAmt
Program Services$26,116ProgramServicesAmt
Management And General$1,194ManagementAndGeneralAmt
Fundraising$404FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$33,879TotalAmt
Program Services$31,925ProgramServicesAmt
Management And General$1,460ManagementAndGeneralAmt
Fundraising$494FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$458,757TotalAmt
Program Services$432,301ProgramServicesAmt
Management And General$19,764ManagementAndGeneralAmt
Fundraising$6,692FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$235,484TotalAmt
Program Services$140,039ProgramServicesAmt
Management And General$57,759ManagementAndGeneralAmt
Fundraising$37,686FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$40,663TotalAmt
Program Services$10,963ProgramServicesAmt
Management And General$14,677ManagementAndGeneralAmt
Fundraising$15,023FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$453,656TotalAmt
Program Services$372,837ProgramServicesAmt
Management And General$39,816ManagementAndGeneralAmt
Fundraising$41,003FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$209,267TotalAmt
Program Services$188,885ProgramServicesAmt
Management And General$16,347ManagementAndGeneralAmt
Fundraising$4,035FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$65,384TotalAmt
Program Services$37,665ProgramServicesAmt
Management And General$22,907ManagementAndGeneralAmt
Fundraising$4,812FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$48,245TotalAmt
Program Services$39,639ProgramServicesAmt
Management And General$4,240ManagementAndGeneralAmt
Fundraising$4,366FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,360TotalAmt
Program Services$11,829ProgramServicesAmt
Management And General$1,247ManagementAndGeneralAmt
Fundraising$1,284FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Training & Recruitment$44,599$7,591$161$36,847
Public Awareness$37,986$13,594$22,969$1,423

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$52TotalAmt
Management And General$52ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,344,275TotalAmt
Program Services$5,163,339ProgramServicesAmt
Management And General$607,931ManagementAndGeneralAmt
Fundraising$573,005FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$580,235BOYAmt
EOY$458,409EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$475,638BOYAmt
EOY$160,587EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,913,858BOYAmt
EOY$3,165,342EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$51,045BOYAmt
EOY$99,872EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,660,362LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,109,332LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$681,838BOYAmt
EOY$551,030EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$11,680,893BOYAmt
EOY$13,750,525EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$16,383,507BOYAmt
EOY$18,185,765EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$333,743BOYAmt
EOY$384,266EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$218,106EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$659,986BOYAmt
EOY$554,939EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$993,729BOYAmt
EOY$1,157,311EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$12,468,682BOYAmt
EOY$13,588,743EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,921,096BOYAmt
EOY$3,439,711EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,389,778BOYAmt
EOY$17,028,454EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,383,507BOYAmt
EOY$18,185,765EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$663,063ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$969,243NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$6,370OtherChangesInNetAssetsAmt
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 CommitteeYes (1)AuditCommitteeInd
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$6,028,641CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,512,271CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,373,003CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,150,324CurrentTaxYearMinus1YearAmt
Current Tax Year$6,592,399CurrentTaxYearAmt
Total$29,656,638TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,028,641CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,512,271CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,373,003CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,150,324CurrentTaxYearMinus1YearAmt
Current Tax Year$6,592,399CurrentTaxYearAmt
Total$29,656,638TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$8,318,946SubstantialContributorsTotAmt
Public Support Total170$21,337,692PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$225,794CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$233,367CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$261,860CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$290,707CurrentTaxYearMinus1YearAmt
Current Tax Year$271,023CurrentTaxYearAmt
Total$1,282,751TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$7,589CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,338CurrentTaxYearMinus1YearAmt
Total$10,927TotalAmt
FieldValueIRS element (for citing)
Total Support$30,950,316TotalSupportAmt
Gross Receipts Rltd Activities$565,113GrossReceiptsRltdActivitiesAmt
Public Support CY1700.68940PublicSupportCY170Pct
Public Support PY1700.75800PublicSupportPY170Pct
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$3,052FilingOrganizationsTotalAmt

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$120,118FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$123,170FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$6,221,105FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$6,344,275FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$467,214FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$116,804FilingOrganizationsTotalAmt

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$464,888CurrentYearMinus3Amt
Current Year Minus2$467,882CurrentYearMinus2Amt
Current Year Minus1$381,324CurrentYearMinus1Amt
Current Year$467,214CurrentYearAmt
Total$1,781,308TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$2,671,962LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$368,148CurrentYearMinus3Amt
Current Year Minus2$212,940CurrentYearMinus2Amt
Current Year Minus1$150,218CurrentYearMinus1Amt
Current Year$123,170CurrentYearAmt
Total$854,476TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$116,222CurrentYearMinus3Amt
Current Year Minus2$116,971CurrentYearMinus2Amt
Current Year Minus1$95,331CurrentYearMinus1Amt
Current Year$116,804CurrentYearAmt
Total$445,328TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$667,992GrassrootsCeilingAmt

Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$33,905CurrentYearMinus3Amt
Current Year Minus2$37,933CurrentYearMinus2Amt
Current Year Minus1$14,818CurrentYearMinus1Amt
Current Year$3,052CurrentYearAmt
Total$89,708TotalAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,362,064OtherCostOrOtherBasisAmt
Depreciation$825,866DepreciationAmt
Book Value$536,198BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$225,713OtherCostOrOtherBasisAmt
Depreciation$220,412DepreciationAmt
Book Value$5,301BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$72,585OtherCostOrOtherBasisAmt
Depreciation$63,054DepreciationAmt
Book Value$9,531BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$551,030TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDeferred rentDesc
Amt$554,939Amt
FieldValueIRS element (for citing)
Total Liability$554,939TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationThe 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. The Center is generally no longer subject to examination by the Internal Revenue Service for tax years before 2014.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
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 (7 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 A Learner
President, Ass't Treasurer$370,445$0$500$0$655$0$18,000$0$28,021$0$417,621$0$0$0
Kevin Brubaker
Deputy Director$187,130$0$500$0$878$0$18,000$0$27,247$0$233,755$0$0$0
Linda Lipton
Director of Development$194,590$0$500$0$770$0$17,100$0$1,436$0$214,396$0$0$0
Karen Torrent
Federal Legislative Director$147,070$0$500$0$414$0$13,440$0$7,337$0$168,761$0$0$0
Allen Grosboll
Co-Legislative Director$146,169$0$500$0$0$0$17,880$0$18,428$0$182,977$0$0$0
Robert Kelter
Senior Attorney$145,707$0$500$0$739$0$11,877$0$9,122$0$167,945$0$0$0
Brad Klein
Senior Attorney$134,050$0$500$0$492$0$17,017$0$26,705$0$178,764$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 1aFormAndLineReferenceDesc
ExplanationELPC pays all employees $40/month toward health club membership. The benefit is treated as taxable.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 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.
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).
Form 990, Part XI, line 9:Reimbursement from Action Fund 6,370.

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 East Wacker Drive Suite 1600AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP606012208ZIPCd
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 Org0GiftGrntOrCapContriToOthOrgInd
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 TypeQTransactionTypeTxt
Involved$6,370InvolvedAmt
Method Of Amount DeterminationCash PaidMethodOfAmountDeterminationTxt

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