ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST (EIN 36-3866530)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-13
IRS object ID
202611339349308061
Schema version
2024v5.5
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)
Return2026-05-13T15:49:51-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN362239746PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SASSETTI LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12107 SWIFT DRIVE SUITE 210AddressLine1Txt
CityOAK BROOKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60523ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN363866530EIN

Business Name BusinessName

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

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHOWARD A LEARNERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3126736500PhoneNum
Signature2026-05-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJESSICA FREIBURGPreparerPersonNm
PTINP00629387PTIN
Phone7083861433PhoneNum
Preparation2026-05-08PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHOWARD A LEARNERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line135 EAST WACKER DRIVE 1600AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$12,165,908GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressELPC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionPUBLIC INTEREST ENVIRONMENTAL LEGAL AND POLICY ADVOCACY AND ECOBUSINESS INNOVATION ORGANIZATION WORKING TO IMPROVE ENVIRONMENTAL QUALITY AND PROTECT OUR NATURAL HERITAGE.ActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent19VotingMembersIndependentCnt
Total Employee64TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$6,860,014PYContributionsGrantsAmt
CY Contributions Grants$9,480,645CYContributionsGrantsAmt
PY Program Service Revenue$802,783PYProgramServiceRevenueAmt
CY Program Service Revenue$14,506CYProgramServiceRevenueAmt
PY Investment Income$3,280,271PYInvestmentIncomeAmt
CY Investment Income$2,642,020CYInvestmentIncomeAmt
PY Other Revenue-$3,265PYOtherRevenueAmt
CY Other Revenue-$79,120CYOtherRevenueAmt
PY Total Revenue$10,939,803PYTotalRevenueAmt
CY Total Revenue$12,058,051CYTotalRevenueAmt
PY Grants And Similar Paid$352,500PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$252,500CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,450,389PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,564,505CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$642,202CYTotalFundraisingExpenseAmt
PY Other Expenses$2,016,412PYOtherExpensesAmt
CY Other Expenses$1,470,424CYOtherExpensesAmt
PY Total Expenses$8,819,301PYTotalExpensesAmt
CY Total Expenses$9,287,429CYTotalExpensesAmt
PY Revenues Less Expenses$2,120,502PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,770,622CYRevenuesLessExpensesAmt
Total Assets BOY$41,492,302TotalAssetsBOYAmt
Total Assets EOY$45,609,465TotalAssetsEOYAmt
Total Liabilities BOY$2,490,262TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,311,428TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$39,002,040NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$43,298,037NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ENVIRONMENTAL LAW & POLICY CENTER (ELPC) IS THE MIDWEST'S LEADING PUBLIC INTEREST ENVIRONMENTAL LEGAL ADVOCACY AND ECOBUSINESS INNOVATION ORGANIZATION, AND AMONG THE NATION'S LEADERS. WE DEVELOP AND LEAD SUCCESSFUL STRATEGIC ENVIRONMENTAL ADVOCACY CAMPAIGNS TO IMPROVE ENVIRONMENTAL QUALITY AND PROTECT OUR NATURAL RESOURCES. WE ARE PUBLIC INTEREST ENVIRONMENTAL ENTREPRENEURS WHO ENGAGE IN CREATIVE BUSINESS DEAL MAKING WITH DIVERSE INTERESTS TO PUT INTO PRACTICE OUR BELIEF THAT ENVIRONMENTAL PROGRESS AND ECONOMIC DEVELOPMENT CAN BE ACHIEVED TOGETHER. ELPC'S MULTIDISCIPLINARY STAFF OF TALENTED AND EXPERIENCED PUBLIC INTEREST ATTORNEYS, ENVIRONMENTAL BUSINESS SPECIALISTS, POLICY ADVOCATES, AND COMMUNICATIONS SPECIALISTS BRING A STRONG AND EFFECTIVE COMBINATION OF SKILLS TO SOLVE ENVIRONMENTAL PROBLEMS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,537,308ExpenseAmt
Grant$250,000GrantAmt
Revenue$30,193RevenueAmt
DescENERGY PROJECT - ELPC PROMOTES CLEAN ENERGY EFFICIENCY AND RENEWABLE WATER AND CLIMATE CHANGE SOLUTIONS BY REDUCING POLLUTION FROM CONVENTIONAL POWER PLANTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$2,713,925ExpenseAmt
Grant$2,500GrantAmt
DescGREAT LAKES/GREAT PLACES - ELPC ENGAGES IN LITIGATION AND POLICY ADVOCACY WITH SCIENTIFIC SUPPORT TO PROTECT: THE GREAT LAKES AND MIDWEST RIVERS; NATIONAL FORESTS, WILDLIFE HABITAT AND BIODIVERSITY; SPECIAL CONSERVATION LANDS AND WATERWAYS; SCENIC LANDSCAPES AND OTHER VITAL NATURAL RESOURCES; AND OUTDOOR RECREATION AND FISHERIES. ELPC ADVOCATES SOUND ENVIRONMENTAL MANAGEMENT PRACTICES THAT PRESERVE NATURAL RESOURCES AND IMPROVE THE QUALITY OF LIFE IN OUR COMMUNITIES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$868,298ExpenseAmt
DescCLEAN WATER - ELPC ATTORNEYS AND ADVOCATES IMPLEMENT, ENFORCE, AND DEFEND THE CLEAN WATER ACT. WE HOLD POLLUTERS ACCOUNTABLE AND FIGHT TO CLEAN UP MIDWEST WATER, FROM THE GREAT LAKES AND BIG RIVER SYSTEMS TO THE COMMUNITY WATERSHEDS AND SMALL-TOWN WELLS THAT PROVIDE DRINKING WATER, WILDLIFE HABITAT, JOBS, AND RECREATIONAL ENJOYMENT FOR MILLIONS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$1,456,271ExpenseAmt
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.CLEAN CLIMATE - ELPC WORKS TO ACCELERATE SMART SOLUTION IN THE BATTLE AGAINST CLIMATE CHANGE. ELPC IS FOCUSED ON ACCELERATING SOLAR ENERGY, WIND POWER, BATTERY STORAGE, AND ENERGY EFFICIENCY TO REPLACE CONVENTIONAL POLLUTING POWER PLANTS. CLEAN AIR - ELPC ATTORNEYS AND ADVOCATES IMPLEMENT, ENFORCE, AND DEFEND THE CLEAN AIR ACT. WE WORK TO REDUCE POLLUTANTS LIKE SMOG, MERCURY, PARTICULATE MATTER, AND GREENHOUSE GASES THAT HARM HUMAN HEALTH AND WILDLIFE.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$1,456,271TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$7,575,802TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (1)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document24IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee64EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member19IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

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

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
HOWARD LEARNER
PRESIDENT AND EXECUTIVE DIRECTOR60.001.00Yes (X)Yes (X)$519,639$0$93,496
MANNY FLORES
CHAIR OF THE BOARD OF DIRECTOR4.000.50Yes (X)Yes (X)$0$0$0
SCOTT HEIDEPRIEM
VICE CHAIR OF THE BOARD OF DIRECTOR2.00Yes (X)Yes (X)$0$0$0
ELLEN CRAIG
SECRETARY1.00Yes (X)Yes (X)$0$0$0
CARL LINGENFELTER
TREASURER1.00Yes (X)Yes (X)$0$0$0
TIM COX
BOARD MEMBER1.00Yes (X)$0$0$0
SIMON FISH
BOARD MEMBER1.00Yes (X)$0$0$0
HARRY DRUCKER
BOARD MEMBER1.00Yes (X)$0$0$0
STAN GOLDBLATT
BOARD MEMBER1.00Yes (X)$0$0$0
ROBERT GRAHAM
BOARD MEMBER1.00Yes (X)$0$0$0
SAMIR MAYEKAR
BOARD MEMBER1.00Yes (X)$0$0$0
WILLIAM MCNARY
BOARD MEMBER1.00Yes (X)$0$0$0
KNUTE NADELHOFFER
BOARD MEMBER1.00Yes (X)$0$0$0
ANDREW ROSS
BOARD MEMBER1.00Yes (X)$0$0$0
MICHAEL SADDLER
BOARD MEMBER1.00Yes (X)$0$0$0
CARLEEN SCHREDER
BOARD MEMBER1.00Yes (X)$0$0$0
SMITA SHAH
BOARD MEMBER1.00Yes (X)$0$0$0
DAVID WILHELM
BOARD MEMBER1.00Yes (X)$0$0$0
NANCY LOEB
BOARD MEMBER1.00Yes (X)$0$0$0
KEVIN BRUBAKER
DEPUTY DIRECTOR40.00$250,527$0$66,979Yes (X)
MARY FRANCES O'CONNOR
DEVELOPMENT DIRECTOR40.00$220,695$0$50,396Yes (X)
BRADLEY KLEIN
SR. ATTORNEY40.00$227,064$0$55,479Yes (X)
ROBERT MICHAELS
SR. ATTORNEY40.00$224,439$0$39,572Yes (X)
MARY MCCLELLAND
COMMUNICATIONS DIRECTOR40.00$176,396$0$22,174Yes (X)
ROBERT KELTER
SR. ATTORNEY40.00$223,509$0$34,254Yes (X)
ANN MESNIKOFF
SR. ATTORNEY40.00$190,547$0$20,258Yes (X)
GILLIAN CRONIN
HR DIRECTOR40.00$177,189$0$33,632Yes (X)
WENDY BLOOM
SR. ATTORNEY40.00$135,573$0$27,890Yes (X)
KATHLEEN GARVEY
SR. ATTORNEY40.00$141,549$0$26,129Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,487,127TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$470,259TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K26IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$273,547FundraisingAmt
All Other Contributions$9,207,098AllOtherContributionsAmt
Noncash Contributions$287,278NoncashContributionsAmt
Total Contributions$9,480,645TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescENERGY PROJECTDesc
Business541700BusinessCd
Total Revenue Column$14,506TotalRevenueColumnAmt
Related Or Exempt Func Income$14,506RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$14,506TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$796,280TotalRevenueColumnAmt
Exclusion$796,280ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$9,000RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$9,000RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,000TotalRevenueColumnAmt
Exclusion$9,000ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,845,740SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,845,740SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,845,740TotalRevenueColumnAmt
Exclusion$1,845,740ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$4,050FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$273,547ContriRptFundraisingEventAmt
Fundraising Direct Expenses$107,857FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$103,807TotalRevenueColumnAmt
Exclusion-$103,807ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$15,687TotalRevenueColumnAmt
Related Or Exempt Func Income$15,687RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$15,687OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,058,051TotalRevenueColumnAmt
Related Or Exempt Func Income$30,193RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,547,213ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$252,500TotalAmt
Program Services$252,500ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$2,487,127TotalAmt
Program Services$2,057,372ProgramServicesAmt
Management And General$260,492ManagementAndGeneralAmt
Fundraising$169,263FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,585,888TotalAmt
Program Services$2,966,276ProgramServicesAmt
Management And General$375,572ManagementAndGeneralAmt
Fundraising$244,040FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$408,323TotalAmt
Program Services$337,768ProgramServicesAmt
Management And General$42,766ManagementAndGeneralAmt
Fundraising$27,789FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$676,339TotalAmt
Program Services$559,473ProgramServicesAmt
Management And General$70,837ManagementAndGeneralAmt
Fundraising$46,029FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$406,828TotalAmt
Program Services$336,531ProgramServicesAmt
Management And General$42,610ManagementAndGeneralAmt
Fundraising$27,687FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$363,401TotalAmt
Program Services$277,012ProgramServicesAmt
Management And General$45,590ManagementAndGeneralAmt
Fundraising$40,799FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$320,249TotalAmt
Program Services$163,439ProgramServicesAmt
Management And General$117,282ManagementAndGeneralAmt
Fundraising$39,528FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$539,318TotalAmt
Program Services$445,570ProgramServicesAmt
Management And General$57,090ManagementAndGeneralAmt
Fundraising$36,658FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$114,477TotalAmt
Program Services$94,132ProgramServicesAmt
Management And General$15,483ManagementAndGeneralAmt
Fundraising$4,862FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$43,755TotalAmt
Program Services$25,943ProgramServicesAmt
Management And General$17,500ManagementAndGeneralAmt
Fundraising$312FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$16,969TotalAmt
Program Services$13,886ProgramServicesAmt
Management And General$1,941ManagementAndGeneralAmt
Fundraising$1,142FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$43,856TotalAmt
Program Services$36,278ProgramServicesAmt
Management And General$4,593ManagementAndGeneralAmt
Fundraising$2,985FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PUBLIC AWARENESS$26,775$8,497$17,669$609
TRAINING AND RECRUITMEN$1,624$1,125$499

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,287,429TotalAmt
Program Services$7,575,802ProgramServicesAmt
Management And General$1,069,425ManagementAndGeneralAmt
Fundraising$642,202FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$258,025BOYAmt
EOY$241,353EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,019,378BOYAmt
EOY$2,987,890EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,090,076BOYAmt
EOY$1,338,036EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$127,344BOYAmt
EOY$149,630EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,688,797LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,669,046LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$18,099BOYAmt
EOY$19,751EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$35,572,039BOYAmt
EOY$39,578,797EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,407,341BOYAmt
EOY$1,294,008EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$41,492,302BOYAmt
EOY$45,609,465EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,064,010BOYAmt
EOY$1,037,309EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,426,252BOYAmt
EOY$1,274,119EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,490,262BOYAmt
EOY$2,311,428EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$33,736,950BOYAmt
EOY$38,261,325EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,265,090BOYAmt
EOY$5,036,712EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$39,002,040BOYAmt
EOY$43,298,037EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$41,492,302BOYAmt
EOY$45,609,465EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,770,622ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,522,600NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$2,775PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,954,153CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,391,789CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,637,523CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,860,014CurrentTaxYearMinus1YearAmt
Current Tax Year$9,480,645CurrentTaxYearAmt
Total$47,324,124TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,954,153CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,391,789CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,637,523CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,860,014CurrentTaxYearMinus1YearAmt
Current Tax Year$9,480,645CurrentTaxYearAmt
Total$47,324,124TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$8,619,498SubstantialContributorsTotAmt
Public Support Total170$38,704,626PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$353,580CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$410,958CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$550,797CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$712,425CurrentTaxYearMinus1YearAmt
Current Tax Year$796,280CurrentTaxYearAmt
Total$2,824,040TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$40,806CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$108,114CurrentTaxYearMinus3YearsAmt
Total$148,920TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$988,214CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,673CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$69,568CurrentTaxYearMinus1YearAmt
Current Tax Year$15,687CurrentTaxYearAmt
Total$1,083,142TotalAmt
FieldValueIRS element (for citing)
Total Support$51,380,226TotalSupportAmt
Gross Receipts Rltd Activities$1,588,275GrossReceiptsRltdActivitiesAmt
Public Support CY1700.75330PublicSupportCY170Pct
Public Support PY1700.75450PublicSupportPY170Pct
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$113,025FilingOrganizationsTotalAmt

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$332,240FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$445,265FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$7,544,016FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$7,989,281FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$549,464FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$137,366FilingOrganizationsTotalAmt

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$555,860CurrentYearMinus3Amt
Current Year Minus2$557,604CurrentYearMinus2Amt
Current Year Minus1$542,105CurrentYearMinus1Amt
Current Year$549,464CurrentYearAmt
Total$2,205,033TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$3,307,550LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$50,831CurrentYearMinus3Amt
Current Year Minus2$442,183CurrentYearMinus2Amt
Current Year Minus1$447,712CurrentYearMinus1Amt
Current Year$445,265CurrentYearAmt
Total$1,385,991TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$138,965CurrentYearMinus3Amt
Current Year Minus2$139,401CurrentYearMinus2Amt
Current Year Minus1$135,526CurrentYearMinus1Amt
Current Year$137,366CurrentYearAmt
Total$551,258TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$826,887GrassrootsCeilingAmt

Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$1,759CurrentYearMinus3Amt
Current Year Minus2$125,942CurrentYearMinus2Amt
Current Year Minus1$102,326CurrentYearMinus1Amt
Current Year$113,025CurrentYearAmt
Total$343,052TotalAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,966,115BeginningYearBalanceAmt
Investment Earnings Or Losses$23,907InvestmentEarningsOrLossesAmt
End Year Balance$4,990,022EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,555,405BeginningYearBalanceAmt
Investment Earnings Or Losses$944,506InvestmentEarningsOrLossesAmt
End Year Balance$4,499,911EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.99910BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.00090PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,368,607OtherCostOrOtherBasisAmt
Depreciation$1,368,352DepreciationAmt
Book Value$255BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$225,851OtherCostOrOtherBasisAmt
Depreciation$209,993DepreciationAmt
Book Value$15,858BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$94,339OtherCostOrOtherBasisAmt
Depreciation$90,701DepreciationAmt
Book Value$3,638BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$19,751TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$1,274,119Amt
FieldValueIRS element (for citing)
Total Liability$1,274,119TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:ELPC MAINTAINS BOARD DESIGNATED FUNDS FOR LONGTERM USE. THE FUNDS ARE AVAILABLE AS NEEDED TO ALLOW ELPC TO CONTINUE TO FULFILL ITS EXEMPT PURPOSE, AND HAVE RECENTLY BEEN USED TO SUPPORT PROGRAMMATIC WORK. IN ACCORDANCE WITH UPMIFA, THE CENTER CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE EARNINGS ON DONOR-RESTRICTED ENDOWMENT FUNDS: THE DURATION AND PRESERVATION OF THE FUND; THE PURPOSE OF THE CENTER AND THE DONOR-RESTRICTED ENDOWMENT FUND; GENERAL ECONOMIC CONDITIONS; THE POSSIBLE EFFECT OF INFLATION AND DEFLATION; THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS; OTHER RESOURCES OF THE CENTER; THE INVESTMENT POLICIES OF THE CENTER.
PART X, LINE 2:THE ENVIRONMENTAL LAW AND POLICY CENTER AND THE ENVIRONMENTAL LAW AND POLICY CENTER ACTION FUND ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTIONS 501(C)(3) AND 501(C)(4) OF THE INTERNAL REVENUE CODE, RESPECTIVELY. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1ANNUAL GALAEvent1Nm
Gross Receipts Event1$277,597GrossReceiptsEvent1Amt
Charitable Contri Event1$273,547CharitableContriEvent1Amt
Gross Revenue Event1$4,050GrossRevenueEvent1Amt
Other Direct Expenses Event1$107,857OtherDirectExpensesEvent1Amt
Gross Receipts Total$277,597GrossReceiptsTotalAmt
Charitable Contributions Tot$273,547CharitableContributionsTotAmt
Gross Revenue Total Events$4,050GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$107,857OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$107,857DirectExpenseSummaryEventsAmt
Net Income Summary-$103,807NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

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

US Address USAddress

FieldValueIRS element (for citing)
Address Line135 E WACKER DR SUITE 1600AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd
FieldValueIRS element (for citing)
Recipient EIN264767097RecipientEIN
IRC Section501(C)(4)IRCSectionDesc
Cash Grant$250,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantCLEAN ENERGYPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org0Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationGRANTS THAT ARE ISSUED TO ORGANIZATIONS OTHER THAN RELATED ORGANIZATIONS ARE FIRST REVIEWED BY INDIVIDUAL STAFF MEMBERS. UPON APPROVAL, THE GRANTS ARE THEN SUBMITTED FOR THE APPROVAL OF THE EXECUTIVE DIRECTOR AND THE CHECK IS WRITTEN. INCLUDED WITH THE CHECK IS A SIGNED AGREEMENT CONFIRMING THE USE OF THE GRANT FUNDS. GRANTS THAT ARE ISSUED TO RELATED ORGANIZATIONS DO NOT HAVE A FORMAL PROCEDURE FOR GRANT APPROVAL. INSTEAD, AMOUNTS ARE TRANSFERRED TO FULFILL THE RELATED ORGANIZATION'S INTENDED CHARITABLE PURPOSE AND ARE MONITORED BY COMMON MEMBERS OF THE BOARD OF DIRECTORS AND OFFICERS.ExplanationTxt

Schedule J IRS990ScheduleJ

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

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
HOWARD LEARNER
PRESIDENT AND EXECUTIVE DIRECTOR$519,639$0$0$0$0$0$69,000$0$24,496$0$613,135$0$0$0
KEVIN BRUBAKER
DEPUTY DIRECTOR$250,527$0$0$0$0$0$34,500$0$32,479$0$317,506$0$0$0
BRADLEY KLEIN
SR. ATTORNEY$227,064$0$0$0$0$0$23,000$0$32,479$0$282,543$0$0$0
MARY FRANCES O'CONNOR
DEVELOPMENT DIRECTOR$220,695$0$0$0$0$0$25,900$0$24,496$0$271,091$0$0$0
ROBERT MICHAELS
SR. ATTORNEY$224,439$0$0$0$0$0$15,076$0$24,496$0$264,011$0$0$0
ROBERT KELTER
SR. ATTORNEY$223,509$0$0$0$0$0$23,000$0$11,254$0$257,763$0$0$0
GILLIAN CRONIN
HR DIRECTOR$177,189$0$0$0$0$0$9,775$0$23,857$0$210,821$0$0$0
ANN MESNIKOFF
SR. ATTORNEY$190,547$0$0$0$0$0$19,590$0$668$0$210,805$0$0$0
MARY MCCLELLAND
COMMUNICATIONS DIRECTOR$176,396$0$0$0$0$0$10,920$0$11,254$0$198,570$0$0$0
KATHLEEN GARVEY
SR. ATTORNEY$141,549$0$0$0$0$0$6,317$0$19,812$0$167,678$0$0$0
WENDY BLOOM
SR. ATTORNEY$135,573$0$0$0$0$0$7,443$0$20,447$0$163,463$0$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 1AELPC PAYS ALL EMPLOYEES $40/MONTH TOWARD HEALTH CLUB MEMBERSHIP. THE BENEFIT IS TREATED AS TAXABLE.
PART I, LINE 1BEMPLOYEES RECEIVED BONUSES DURING FY25 WHICH WERE SET BY FORMULA (PERCENT OF SALARY UP TO A CAP) PLUS A SMALL ACROSS-THE-BOARD HOLIDAY BONUS. THESE BONUSES WERE SET BY SENIOR MANAGEMENT, AND THE BOARD'S EXECUTIVE COMMITTEE APPROVED THE SAME BONUS FOR HOWARD LEARNER.

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution12ContributionCnt
Noncash Contributions Rpt F990$287,278NoncashContributionsRptF990Amt
Method Of Determining RevenuesAVG. SELLING PRICEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6ELPC SHALL HAVE ONE CLASS OF MEMBERS. THE BOARD OF DIRECTORS MAY, FROM TIME TO TIME, DESIGNATE DIFFERENT SUBCLASSES SUCH AS "SUSTAINING," "SPONSORING," "PARTICIPATING, AND SIMILAR SUCH CLASSES.
FORM 990, PART VI, SECTION B, LINE 11BELPC'S DEPUTY DIRECTOR WAS CLOSELY INVOLVED IN THE PREPARATION OF FORM 990. FORM 990 WAS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE TREASURER AND IT WAS DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION B, LINE 12CELPC ANNUALLY DISTRIBUTES THE CONFLICT OF INTEREST STATEMENT TO ITS DIRECTORS TO ENSURE THAT THEY ARE AWARE OF ITS REQUIREMENTS. IN THE COURSE OF MEETINGS AND ACTIVITIES INVOLVING ELPC, ANY BOARD MEMBER OR STAFF MEMBER WILL DISCLOSE ANY INTERESTS IN A TRANSACTION OR DECISION WHERE HE/SHE HAS A MATERIAL INTEREST IN THE OUTCOME OR WHERE HIS/HER OTHER AFFILIATIONS MIGHT IMPAIR HIS/HER ABILITY TO ACT SOLELY IN THE BEST INTERESTS OF ELPC. ATTORNEYS ARE ALSO EXPECTED TO FOLLOW THE RULES OF PROFESSIONAL CONDUCT PROVIDED BY AMERICAN BAR ASSOCIATION CONCERNING CONFLICTS OF INTEREST. A BOARD MEMBER WILL NOT BE PERMITTED TO VOTE ON ANY MATTER ON WHICH HE/SHE HAS A MATERIAL INTEREST. THE EXECUTIVE DIRECTOR SHALL DECIDE TO WHAT EXTENT, IF ANY, A STAFF MEMBER MAY PARTICIPATE IN AN ACTIVITY IN WHICH HE/SHE HAS A MATERIAL INTEREST.
FORM 990, PART VI, SECTION B, LINE 15ATHE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS BASED ON AN ANNUAL PERFORMANCE APPRAISAL AND BENCHMARKING AGAINST SALARIES OF EXECUTIVE DIRECTORS OF COMPARABLE NONPROFIT ORGANIZATIONS. THEIR PROCESS WAS DOCUMENTED IN MEMORANDUM SIGNED BY THE BOARD CHAIR.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D).

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

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

US Address USAddress

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

Direct Controlling Entity Name DirectControllingEntityName

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

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1ENVIRONMENTAL LAW AND POLICY CENTER ACTION FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$280,000InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt

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