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        <BusinessNameLine2>OF MASSACHUSETTS INC</BusinessNameLine2>
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        <State>MA</State>
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      <GovernmentGrants>20000</GovernmentGrants>
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      <ProgramServiceRevenue>
        <Description>OTHER FEES</Description>
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        <RelatedOrExemptFunctionIncome>2109</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>2109</TotalProgramServiceRevenue>
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        <ExclusionAmount>7360</ExclusionAmount>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
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        <Securities>22649</Securities>
      </LessCostOthBasisSalesExpenses>
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      <NetGainOrLossInvestments>
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      </NetGainOrLossInvestments>
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        <ExclusionAmount>32549</ExclusionAmount>
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        <ExclusionAmount>44740</ExclusionAmount>
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      <CompCurrentOfficersDirectors>
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        <Fundraising>53100</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
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        <ManagementAndGeneral>20248</ManagementAndGeneral>
        <Fundraising>4247</Fundraising>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
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        <ProgramServices>17319</ProgramServices>
        <ManagementAndGeneral>3463</ManagementAndGeneral>
        <Fundraising>4581</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
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        <ProgramServices>17997</ProgramServices>
        <ManagementAndGeneral>3598</ManagementAndGeneral>
        <Fundraising>4760</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>7944</Total>
        <ManagementAndGeneral>7944</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesInvstMgmntFees>
        <Total>1158</Total>
        <ManagementAndGeneral>1158</ManagementAndGeneral>
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      <FeesForServicesOther>
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        <ManagementAndGeneral>14801</ManagementAndGeneral>
        <Fundraising>2056</Fundraising>
      </FeesForServicesOther>
      <Advertising>
        <Total>4142</Total>
        <ManagementAndGeneral>4142</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>52984</Total>
        <ProgramServices>34727</ProgramServices>
        <ManagementAndGeneral>9072</ManagementAndGeneral>
        <Fundraising>9185</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>3798</Total>
        <ProgramServices>2594</ProgramServices>
        <ManagementAndGeneral>518</ManagementAndGeneral>
        <Fundraising>686</Fundraising>
      </InformationTechnology>
      <Occupancy>
        <Total>46246</Total>
        <ProgramServices>31579</ProgramServices>
        <ManagementAndGeneral>6314</ManagementAndGeneral>
        <Fundraising>8353</Fundraising>
      </Occupancy>
      <Travel>
        <Total>5250</Total>
        <ProgramServices>5250</ProgramServices>
      </Travel>
      <ConferencesMeetings>
        <Total>10486</Total>
        <ProgramServices>10486</ProgramServices>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>578</Total>
        <ProgramServices>395</ProgramServices>
        <ManagementAndGeneral>79</ManagementAndGeneral>
        <Fundraising>104</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>1561</Total>
        <ManagementAndGeneral>1561</ManagementAndGeneral>
      </Insurance>
      <TotalFunctionalExpenses>
        <Total>524002</Total>
        <ProgramServices>340932</ProgramServices>
        <ManagementAndGeneral>95998</ManagementAndGeneral>
        <Fundraising>87072</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>50888</BOY>
        <EOY>57213</EOY>
      </CashNonInterestBearing>
      <PledgesAndGrantsReceivable>
        <BOY>12500</BOY>
        <EOY>121000</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>66808</BOY>
        <EOY>334</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>4243</BOY>
        <EOY>10117</EOY>
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      <LandBuildingsEquipmentBasis>4807</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>3823</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>954</BOY>
        <EOY>984</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>273540</BOY>
        <EOY>302798</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>2929</BOY>
        <EOY>2929</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>411862</BOY>
        <EOY>495375</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>38024</BOY>
        <EOY>13393</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>38024</BOY>
        <EOY>13393</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>164436</BOY>
        <EOY>250600</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>159020</BOY>
        <EOY>181000</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>50382</BOY>
        <EOY>50382</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>373838</BOY>
        <EOY>481982</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>411862</BOY>
        <EOY>495375</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
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      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>597504</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>405438</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>493339</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>441300</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>584312</CurrentTaxYear>
        <Total>2521893</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>597504</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>405438</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>493339</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>441300</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>584312</CurrentTaxYear>
        <Total>2521893</Total>
      </Total170>
      <AmountsSubstContributorsTotal>598603</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>1923290</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>8348</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>14184</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>14465</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>11933</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7360</CurrentTaxYear>
        <Total>56290</Total>
      </GrossInvestmentIncome170>
      <NetUBI>
        <CurrentTaxYear>31549</CurrentTaxYear>
        <Total>31549</Total>
      </NetUBI>
      <TotalSupport>2609732</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>39432</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.73700</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.78270</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>
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      <Form4720Filed4955Tax>false</Form4720Filed4955Tax>
      <CorrectionMade>false</CorrectionMade>
      <Form1120PolFiled>false</Form1120PolFiled>
      <Form4720Filed>false</Form4720Filed>
      <Volunteers>false</Volunteers>
      <PaidStaffOrManagement>true</PaidStaffOrManagement>
      <MediaAdvertisements>false</MediaAdvertisements>
      <MailingsMembers>false</MailingsMembers>
      <PublicationsOrBroadcast>false</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>false</GrantsOtherOrganizations>
      <DirectContactLegislators>false</DirectContactLegislators>
      <RalliesDemonstrations>false</RalliesDemonstrations>
      <OtherActivities>true</OtherActivities>
      <OtherActivitiesAmount>33986</OtherActivitiesAmount>
      <TotalLobbyingExpendituresIIB>33986</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>IN 2005, ELM'S BOARD HELPED CREATE THE MASSACHUSETTS LEAGUE OF ENVIRONMENTAL VOTERS (MLEV) AS A NEW FORCE IN MASSACHUSETTS POLITICS. THIS SEPARATE 501(C) (4) ENTITY IS ALSO HOUSED AT ELM. MLEV EDUCATES VOTERS, HELPS ELECT ENVIRONMENTAL LEADERS THROUGH ENDORSEMENTS AND CAMPAIGN ASSISTANCE, AND HOLDS ELECTED OFFICIALS ACCOUNTABLE THROUGH A LEGISLATIVE SCORECARD THAT TRACKS VOTES AND OTHER LEGISLATIVE ACTION ON KEY ENVIRONMENTAL ISSUES. ELM AND MLEV COORDINATE THEIR RESPECTIVE 501(C)(3) LOBBYING AND (C)(4) ELECTORAL WORK - LEGISLATORS ARE EDUCATED (BY ELM AND ITS ADVOCACY PARTNERS) ABOUT THE IMPORTANCE OF KEY ENVIRONMENTAL LEGISLATION - AND ARE HELD ACCOUNTABLE (BY MLEV) FOR THE WAY THEY VOTE ON THAT LEGISLATION.</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>4807</OtherCostOrOtherBasis>
        <Depreciation>3823</Depreciation>
        <BookValue>984</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>984</TotalOfBookValueLandBuildings>
      <TotalRevenue>612230</TotalRevenue>
      <TotalExpenses>524002</TotalExpenses>
      <ExcessOrDeficitForYear>88228</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>19916</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>19916</TotalAdjustments>
      <ExcessOrDeficitPerFS>108144</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>688105</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>19916</NetUnrealizedGainsInvestments>
      <OtherRevenues>55959</OtherRevenues>
      <RevenueNotRptdF990>75875</RevenueNotRptdF990>
      <RevenueSubtotal>612230</RevenueSubtotal>
      <TotalRevenuePerForm990>612230</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>579961</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>55959</OtherExpensesIncluded>
      <ExpensesNotRptdF990>55959</ExpensesNotRptdF990>
      <ExpensesSubtotal>524002</ExpensesSubtotal>
      <TotalExpensesPerForm990>524002</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 55,959 SPECIAL EVENTS EXPENSES INCLUDED ON LINE 9B -55,959</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 55,959</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 55,959</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc7">
      <EventsInformation>
        <NameOfEvent1>SPECIAL EVENTS</NameOfEvent1>
        <GrossReceiptsEvent1>88508</GrossReceiptsEvent1>
        <GrossRevenueEvent1>88508</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>55959</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>88508</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>88508</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>55959</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>55959</DirectExpenseSummaryEvents>
        <NetIncomeSummary>32549</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc8">
      <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>ZONING REGULATIONS THAT ENCOURAGE SPRAWL DEVELOPMENT; A NEW LAW THAT WOULD ENSURE THAT RIVERS ARE NOT PUMPED DRY BY WATER SUPPLIERS; NEW FUNDING FOR THE STATE'S SUCCESSFUL COMMUNITY PRESERVATION ACT; EXPANSION OF THE BOTTLE BILL TO ENSURE RECYCYLING OF MANY MORE BEVERAGE CONTAINERS; DEFENSE OF ADEQUATE FUNDING FOR ENVIRONMENTAL PROGRAMS IN A TIME OF SEVERE CUTS TO ALMOST ALL GOVERNMENT PROGRAMS. 3) AFTER DETAILED RESEARCH, WE RELEASE ELM'S INFLUENTIAL GREEN BUDGET FOR FY2011. THIS YEAR THE GREEN BUDGET WAS TITLED "ON THE BRINK" TO EMPHAIZE THE PRECARIOUS STATE OF FUNDING FOR ENVIRONMENTAL PROTECTION PROGRAMS AND AGENCIES IN MASSACHUSETTS. ELM'S GREEN BUDGET IS READ AND CITED BY LEGISLATORS, ENVIRONMENTAL AGENCIES, NON-PROFIT ORGANIZATIONS AND THE MEDIA. IT IS A POWERFUL ADVOCACY TOOL THAT SPEAKS STRONGLY IN DEFENSE OF STATE FUNDING FOR ENVIRONMENTAL PROTECTION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11</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>
      <GeneralExplanation>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE O</ReturnReference>
        <Explanation>MASSACHUSETTS SMART GROWTH ALLIANCE: IN 2003, ELM BECAME A FOUNDING MEMBER OF THE MASSACHUSETTS SMART GROWTH ALLIANCE WHICH IS HOUSED IN OUR OFFICE. ELM HELPED CREATE THE ALLIANCE BECAUSE WE UNDERSTOOD THAT MANY OF THE ENVIRONMENTAL HARMS WE WERE TRYING TO ADDRESS WERE THE RESULT OF SPRAWLING, UNPLANNED DEVELOPMENT PATTERNS. ELM TEAMED WITH FELLOW ADVOCATES WORKING TO INCREASE HOUSING OPPORTUNITIES AND PROMOTE MUCH NEEDED ECONOMIC DEVELOPMENT, TO JOINTLY ADVANCE AN AGENDA THAT MET THE ALLIANCE MEMBER'S GOALS IN WAYS THAT ARE SUSTAINABLE AND EQUITABLE. THE MSGA PROMOTES HEALTHY AND DIVERSE COMMUNITIES, PROTECTS CRITICAL ENVIRONMENTAL RESOURCES AND WORKING LANDSCAPES, ADVOCATES FOR SOUND HOUSING AND TRANSPORTATION CHOICES, AND SUPPORTS EQUITABLE COMMUNITY DEVELOPMENT AND URBAN REINVESTMENT. ELM CURRENTLY CHAIRS THE MSGA AND IS COMMITTED TO CONTINUING AND EXPANDING ITS KEY ROLE IN TRANSPORTATION, HOUSING AND DEVELOPMENT ISSUES.</Explanation>
      </GeneralExplanation>
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</Return>