﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-12-23T07:54:46-06:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>SANDBERG &amp; CREEDEN PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>331 PAGE ST STE 2</AddressLine1>
        <City>STOUGHTON</City>
        <State>MA</State>
        <ZIPCode>020721172</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>042760271</EIN>
      <Name>
        <BusinessNameLine1>ENVIRONMENTAL LEAGUE</BusinessNameLine1>
        <BusinessNameLine2>OF MASSACHUSETTS INC</BusinessNameLine2>
      </Name>
      <NameControl>ENVI</NameControl>
      <Phone>6177422553</Phone>
      <USAddress>
        <AddressLine1>14 BEACON STREET</AddressLine1>
        <AddressLine2>ROOM/SUITE 714</AddressLine2>
        <City>BOSTON</City>
        <State>MA</State>
        <ZIPCode>02108</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>NAMRITA KAPUR</Name>
      <Title>TREASURER</Title>
      <Phone>6177422553</Phone>
      <DateSigned>2011-10-17</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>THERESA J CREEDEN CPA</Name>
      <Phone>7813440850</Phone>
      <DatePrepared>2011-12-23</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="8">
    <IRS990 documentId="RetDoc6" referenceDocumentId="RetDoc9">
      <NameOfPrincipalOfficerPerson>NAMRITA KAPUR</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>14 BEACON ST SUITE 714</AddressLine1>
        <City>BOSTON</City>
        <State>MA</State>
        <ZIPCode>02108</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>958016</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>ENVIRONMENTALLEAGUE.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1982</YearFormation>
      <ActivityOrMissionDescription>THE ENVIRONMENTAL LEAGUE OF MASSACHUSETTS IS DEDICATED TO PROTECTING THE HEALTH OF OUR ENVIRONMENT AND CITIZENRY BY SAFEGUARDING THE LAND, WATER AND AIR OF OUR COMMONWEALTH. ELM IS FOCUSED ON ENVIRONMENTAL ADVOCACY AND STRENGTHENING THE VOICE AND EFFECTIVENESS OF THE ENVIRONMENTAL COMMUNITY. ELM ADVOCATES FOR STRONG ENVIRONMENTAL ISSUES, VOICES THE CONCERNS OF CITIZENS, ENSURES THAT LAWS ARE PROPERLY IMPLEMENTED AND ENFORCED AND EDUCATES THE PUBLIC.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>21</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>20</NbrIndependentVotingMembers>
      <TotalNbrEmployees>5</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>565381</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>506087</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>2109</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>1843</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>12191</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>10522</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>32549</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>6604</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>612230</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>525056</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>35000</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>369225</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>436558</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>103463</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>154777</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>172786</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>524002</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>644344</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>88228</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-119288</RevenuesLessExpensesCY>
      <TotalAssetsBOY>495375</TotalAssetsBOY>
      <TotalAssetsEOY>439518</TotalAssetsEOY>
      <TotalLiabilitiesBOY>13393</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>30817</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>481982</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>408701</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>THE ENVIRONMENTAL LEAGUE OF MASSACHUSETTS IS DEDICATED TO PROTECTING THE HEALTH OF OUR ENVIRONMENT AND CITIZENRY BY SAFEGUARDING THE LAND, WATER AND AIR OF OUR COMMONWEALTH. ELM IS FOCUSED ON ENVIRONMENTAL ADVOCACY AND STRENGTHENING THE VOICE AND EFFECTIVENESS OF THE ENVIRONMENTAL COMMUNITY. ELM ADVOCATES FOR STRONG ENVIRONMENTAL ISSUES, VOICES THE CONCERNS OF CITIZENS, ENSURES THAT LAWS ARE PROPERLY IMPLEMENTED AND ENFORCED AND EDUCATES THE PUBLIC.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>436247</Expense>
      <Grants>35000</Grants>
      <Description>ELM ACHIEVED A TREMENDOUS AMOUNT IN FISCAL YEAR 2011. HIGHLIGHTS INCLUDE: 1)WE EXPANDED AND STRENGTHENED OUR NEW GLOBAL WARMING SOLUTIONS PROJECT (GWSP). THE GWSP WAS CREATED IN FY2010 TO HELP ENSURE THAT THE AMBITIOUS GREENHOUSE GAS (GHG) REDUCTION TARGETS ESTABLISHED IN THE 2008 GLOBAL WARMING SOLUTIONS ACT ARE ACTUALLY MET. THE GWSP PARTICIPANTS IDENTIFIED THREE MAJOR AREAS WHERE LARGE GHG REDUCTIONS COULD BE REALIZED: A) BY ELIMINATING THE BURNING OF COAL TO PRODUCE ELECTRICITY IN MASSACHUSETTS; B) BY ENDING ANY STATE SUBSIDY FOR THE PRODUCTION OF NET GHGS, INCLUDING STATE REGULATIONS AND FUNDING; AND C) BY AGGRESSIVELY EXPANDING STATE EFFORTS TO MAKE HOMES AND BUSINESSES MORE ENERGY EFFICIENT. 2)ELM ADVOCATED FORCEFULLY FOR SEVERAL ENVIRONMENTAL LAWS BEFORE THE MASS. LEGISLATURE. THESE INCLUDED CRUCIAL CHANGES TO OUTDATED ZONING REGULATIONS THAT ENCOURAGE SPRAWL DEVELOPMENT; A NEW LAW THAT WOULD ENSURE SUFFICIENT WATER FLOW IN RIVERS, AND SUFFICIENT FUNDING FOR STATE ENVIRONMENTAL AGENCIES (PARTIAL LIST).</Description>
      <TotalProgramServiceExpense>436247</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc3">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1">true</ScheduleBRequired>
      <PoliticalActivities referenceDocumentId="RetDoc4">false</PoliticalActivities>
      <LobbyingActivities referenceDocumentId="RetDoc4">true</LobbyingActivities>
      <SubjectToProxyTax referenceDocumentId="RetDoc4">false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc5">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc5">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc5">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc5">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc5">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc5">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc5">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc5">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc5">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc5">false</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc5">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc5">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc5">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising referenceDocumentId="RetDoc7">false</ProfessionalFundraising>
      <FundraisingActivities referenceDocumentId="RetDoc7">true</FundraisingActivities>
      <Gaming referenceDocumentId="RetDoc7">false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations referenceDocumentId="RetDoc8">true</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="RetDoc8">false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>18</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>5</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>true</NonDeductibleContributions>
      <NonDeductibleDisclosure>true</NonDeductibleDisclosure>
      <QuidProQuoContributions>true</QuidProQuoContributions>
      <QuidProQuoDisclosure>true</QuidProQuoDisclosure>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>21</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>20</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MA</StatesWhereCopyOfReturnIsFiled>
      <OtherWebsite>X</OtherWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>CORPORATION</NamePerson>
        <TelephoneNumber>6177422553</TelephoneNumber>
        <AddressUS>
          <AddressLine1>14 BEACON ST</AddressLine1>
          <AddressLine2>SUITE 714</AddressLine2>
          <City>BOSTON</City>
          <State>MA</State>
          <ZIPCode>02108</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>TAD AMES</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GEORGE BACHRACH</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>115330</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>1672</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROGER BERKOWITZ</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>THERESA COHEN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WILLIAM G CONSTABLE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOHN CRONIN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MAGGIE GEIST</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SETH JAFFE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HENRY BELL JR</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NAMRITA KAPUR</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANNE KELLY</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KEVIN T KNOBLOCH</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>VIRGINIA LAWRENCE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STEPHEN M LEONARD</NamePerson>
        <Title>CHAIR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BERNARD MCHUGH</NamePerson>
        <Title>CLERK</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>THOMAS POWERS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LAUREN RIKLEEN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANN C ROOSEVELT</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GWEN RUTA</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TEDD SAUNDERS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANN FOWLER WALLACE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KEN PRUITT</NamePerson>
        <Title>MANAGING DIR</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>80140</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>195470</TotalReportableCompFromOrg>
      <TotalOtherCompensation>1672</TotalOtherCompensation>
      <NumberIndividualsGT100K>1</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <GovernmentGrants>43000</GovernmentGrants>
      <AllOtherContributions>463087</AllOtherContributions>
      <TotalContributions>506087</TotalContributions>
      <ProgramServiceRevenue>
        <Description>OTHER FEES</Description>
        <TotalRevenueColumn>1843</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1843</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>1843</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>7673</TotalRevenueColumn>
        <ExclusionAmount>7673</ExclusionAmount>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
        <Securities>366402</Securities>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>363553</Securities>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>2849</Securities>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>2849</TotalRevenueColumn>
        <ExclusionAmount>2849</ExclusionAmount>
      </NetGainOrLossInvestments>
      <GrossIncomeFundraisingEvents>76011</GrossIncomeFundraisingEvents>
      <FundraisingDirectExpenses>69407</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>6604</TotalRevenueColumn>
        <ExclusionAmount>6604</ExclusionAmount>
      </NetIncomeFromFundraisingEvents>
      <TotalRevenue>
        <TotalRevenueColumn>525056</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1843</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>17126</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>35000</Total>
        <ProgramServices>35000</ProgramServices>
      </GrantsToDomesticOrgs>
      <CompCurrentOfficersDirectors>
        <Total>221625</Total>
        <ProgramServices>139445</ProgramServices>
        <ManagementAndGeneral>24913</ManagementAndGeneral>
        <Fundraising>57267</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>145180</Total>
        <ProgramServices>119458</ProgramServices>
        <ManagementAndGeneral>22214</ManagementAndGeneral>
        <Fundraising>3508</Fundraising>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>43799</Total>
        <ProgramServices>30914</ProgramServices>
        <ManagementAndGeneral>5628</ManagementAndGeneral>
        <Fundraising>7257</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>25954</Total>
        <ProgramServices>18319</ProgramServices>
        <ManagementAndGeneral>3334</ManagementAndGeneral>
        <Fundraising>4301</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>7706</Total>
        <ManagementAndGeneral>7706</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesInvstMgmntFees>
        <Total>3291</Total>
        <ManagementAndGeneral>3291</ManagementAndGeneral>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>39715</Total>
        <ProgramServices>15550</ProgramServices>
        <ManagementAndGeneral>9212</ManagementAndGeneral>
        <Fundraising>14953</Fundraising>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>53737</Total>
        <ProgramServices>31207</ProgramServices>
        <ManagementAndGeneral>15230</ManagementAndGeneral>
        <Fundraising>7300</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>6846</Total>
        <ProgramServices>4241</ProgramServices>
        <ManagementAndGeneral>1531</ManagementAndGeneral>
        <Fundraising>1074</Fundraising>
      </InformationTechnology>
      <Occupancy>
        <Total>42659</Total>
        <ProgramServices>30111</ProgramServices>
        <ManagementAndGeneral>5480</ManagementAndGeneral>
        <Fundraising>7068</Fundraising>
      </Occupancy>
      <Travel>
        <Total>3948</Total>
        <ProgramServices>664</ProgramServices>
        <ManagementAndGeneral>3222</ManagementAndGeneral>
        <Fundraising>62</Fundraising>
      </Travel>
      <ConferencesMeetings>
        <Total>12421</Total>
        <ProgramServices>10667</ProgramServices>
        <ManagementAndGeneral>1239</ManagementAndGeneral>
        <Fundraising>515</Fundraising>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>951</Total>
        <ProgramServices>671</ProgramServices>
        <ManagementAndGeneral>122</ManagementAndGeneral>
        <Fundraising>158</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>1512</Total>
        <ManagementAndGeneral>1512</ManagementAndGeneral>
      </Insurance>
      <TotalFunctionalExpenses>
        <Total>644344</Total>
        <ProgramServices>436247</ProgramServices>
        <ManagementAndGeneral>104634</ManagementAndGeneral>
        <Fundraising>103463</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>57213</BOY>
        <EOY>53389</EOY>
      </CashNonInterestBearing>
      <PledgesAndGrantsReceivable>
        <BOY>121000</BOY>
        <EOY>20000</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>334</BOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>10117</BOY>
        <EOY>5499</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>6432</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>4774</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>984</BOY>
        <EOY>1658</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>302798</BOY>
        <EOY>356043</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>2929</BOY>
        <EOY>2929</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>495375</BOY>
        <EOY>439518</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>13393</BOY>
        <EOY>30817</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>13393</BOY>
        <EOY>30817</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>250600</BOY>
        <EOY>300819</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>181000</BOY>
        <EOY>57500</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>50382</BOY>
        <EOY>50382</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>481982</BOY>
        <EOY>408701</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>495375</BOY>
        <EOY>439518</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-119288</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>46007</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>405438</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>493339</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>441300</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>584312</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>506087</CurrentTaxYear>
        <Total>2430476</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>405438</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>493339</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>441300</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>584312</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>506087</CurrentTaxYear>
        <Total>2430476</Total>
      </Total170>
      <AmountsSubstContributorsTotal>505498</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>1924978</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>14184</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>14465</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>11933</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>7360</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7673</CurrentTaxYear>
        <Total>55615</Total>
      </GrossInvestmentIncome170>
      <NetUBI>
        <CurrentTaxYear>5604</CurrentTaxYear>
        <Total>5604</Total>
      </NetUBI>
      <TotalSupport>2491695</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>1843</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.77260</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.73700</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc4">
      <Form4720Filed4955Tax>false</Form4720Filed4955Tax>
      <CorrectionMade>false</CorrectionMade>
      <Form1120PolFiled>false</Form1120PolFiled>
      <Form4720Filed>false</Form4720Filed>
      <Volunteers>true</Volunteers>
      <PaidStaffOrManagement>true</PaidStaffOrManagement>
      <MediaAdvertisements>false</MediaAdvertisements>
      <MailingsMembers>true</MailingsMembers>
      <MailingsMembersAmount>1259</MailingsMembersAmount>
      <PublicationsOrBroadcast>true</PublicationsOrBroadcast>
      <PublicationsOrBroadcastAmount>1762</PublicationsOrBroadcastAmount>
      <GrantsOtherOrganizations>false</GrantsOtherOrganizations>
      <DirectContactLegislators>true</DirectContactLegislators>
      <DirectContactLegislatorsAmount>504</DirectContactLegislatorsAmount>
      <RalliesDemonstrations>false</RalliesDemonstrations>
      <OtherActivities>true</OtherActivities>
      <OtherActivitiesAmount>21654</OtherActivitiesAmount>
      <TotalLobbyingExpendituresIIB>25179</TotalLobbyingExpendituresIIB>
      <NotDescribedIn501c3>false</NotDescribedIn501c3>
      <Form4720Filed4912Tax>false</Form4720Filed4912Tax>
      <SubstantiallyAllDuesNondeduct>false</SubstantiallyAllDuesNondeduct>
      <OnlyInHouseLobbying>false</OnlyInHouseLobbying>
      <AgreeToCarryoverPriorYear>false</AgreeToCarryoverPriorYear>
      <Form990ScheduleCPartIV>
        <ReturnReference>SCHEDULE C, PART II-B, LINE 1I</ReturnReference>
        <Explanation>THE ENVIRONMENTAL LEAGUE OF MASS. WORKS TO PROTECT THE MASSACHUSETTS ENVIRONMENT THROUGH RESEARCH, EDUCATION, AND TO A SMALL EXTENT, POLITICAL ACTION. ELM'S POLITICAL CAMPAIGN AND LOBBYING ACTIVITIES ARE LIMITED TO INFLUENCING ENVIRONMENTAL BILLS BEFORE THE MASSACHUSETTS LEGISLATURE, AND REGULATIONS PROMULGATED BY THE STATE'S ENVIRONMENTAL AGENCIES.</Explanation>
      </Form990ScheduleCPartIV>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc5">
      <DisclosedOrgsLegalControl>false</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <Equipment>
        <OtherCostOrOtherBasis>6432</OtherCostOrOtherBasis>
        <Depreciation>4774</Depreciation>
        <BookValue>1658</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>1658</TotalOfBookValueLandBuildings>
      <TotalRevenue>525056</TotalRevenue>
      <TotalExpenses>644344</TotalExpenses>
      <ExcessOrDeficitForYear>-119288</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>46007</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>46007</TotalAdjustments>
      <ExcessOrDeficitPerFS>-73281</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>640470</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>46007</NetUnrealizedGainsInvestments>
      <OtherRevenues>69407</OtherRevenues>
      <RevenueNotRptdF990>115414</RevenueNotRptdF990>
      <RevenueSubtotal>525056</RevenueSubtotal>
      <TotalRevenuePerForm990>525056</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>713751</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>69407</OtherExpensesIncluded>
      <ExpensesNotRptdF990>69407</ExpensesNotRptdF990>
      <ExpensesSubtotal>644344</ExpensesSubtotal>
      <TotalExpensesPerForm990>644344</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>RECONCILIATION OF CHANGES - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XI, LINE 8</ReturnReference>
        <Explanation>SPECIAL EVENTS EXPENSE INCLUDED ON LINE 9B 69,407 SPECIAL EVENTS EXPENSES INCLUDED ON LINE 9B -69,407</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XII, LINE 2D</ReturnReference>
        <Explanation>SPECIAL EVENTS EXPENSE INCLUDED ON LINE 9B 69,407</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XIII, LINE 2D</ReturnReference>
        <Explanation>SPECIAL EVENTS EXPENSES INCLUDED ON LINE 9B 69,407</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc7">
      <EventsInformation>
        <NameOfEvent1>SPECIAL EVENTS</NameOfEvent1>
        <GrossReceiptsEvent1>76011</GrossReceiptsEvent1>
        <GrossRevenueEvent1>76011</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>69407</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>76011</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>76011</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>69407</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>69407</DirectExpenseSummaryEvents>
        <NetIncomeSummary>6604</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc8">
      <RecordsMaintained>true</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>MASSACHUSETTS CLIMATE ACTION NETWOR</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>PO BOX 51563</AddressLine1>
          <City>BOSTON</City>
          <State>MA</State>
          <ZIPCode>02205</ZIPCode>
        </AddressUS>
        <IRCSection>3</IRCSection>
        <AmountOfCashGrant>7000</AmountOfCashGrant>
        <PurposeOfGrant>GLOBAL WARMING</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>7</TotalNbrOf501C3AndGovtGrants>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc9">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>THE ENVIRONMENTAL LEAGUE OF MASSACHUSETTS IS DEDICATED TO PROTECTING THE HEALTH OF OUR ENVIRONMENT AND CITIZENRY BY SAFEGUARDING THE LAND, WATER AND AIR OF OUR COMMONWEALTH. ELM IS FOCUSED ON ENVIRONMENTAL ADVOCACY AND STRENGTHENING THE VOICE AND EFFECTIVENESS OF THE ENVIRONMENTAL COMMUNITY. ELM ADVOCATES FOR STRONG ENVIRONMENTAL ISSUES, VOICES THE CONCERNS OF CITIZENS, ENSURES THAT LAWS ARE PROPERLY IMPLEMENTED AND ENFORCED AND EDUCATES THE PUBLIC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FIRST ACHIEVEMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4A</ReturnReference>
        <Explanation>2)ELM ADVOCATED FORCEFULLY FOR SEVERAL ENVIRONMENTAL LAWS BEFORE THE MASS. LEGISLATURE. THESE INCLUDED CRUCIAL CHANGES TO OUTDATED ZONING REGULATIONS THAT ENCOURAGE SPRAWL DEVELOPMENT; A NEW LAW THAT WOULD ENSURE SUFFICIENT WATER FLOW IN RIVERS, AND SUFFICIENT FUNDING FOR STATE ENVIRONMENTAL AGENCIES (PARTIAL LIST).</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>IRS FORM 990 REVIEWED WITH ACCOUNTANT AND PROVIDED TO ALL BOARD MEMBERS PRIOR TO SUBMISSION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>ALL CONFLICTS OF INTEREST ARE REPORTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO ENGAGING IN IN ACTIVITIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>EXECUTIVE COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>ALL STAFF COMPENSATIN IS REVIEWED ANNUALLY DURING THE BUDGET APPROVAL PROCESS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST AND AT VARIOUS GOVERNMENTAL AND PRIVATE WEBSITES.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>