2024-05-13T14:50:33-05:00 2023-06-30 420714325 RSM US LLP 6 S Patterson Blvd Dayton OH 45402 990 2022-07-01 363866530 Environmental Law and Policy Center of the Midwest ENVI 3126736500 35 East Wacker Drive 1600 Chicago IL 606012208 Howard A Learner President & Executive Director 3126736500 2024-05-13 1 Howard Learner XXX-XX-XXXX 1 Karen O Crim P00368385 9372980201 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Howard A Learner 35 East Wacker Drive 1600 Chicago IL 606012208 12396704 0 X www.elpc.org X 1992 IL Public interest environmental legal and policy advocacy and eco-business innovation organization working to improve environmental quality and protect our natural heritage. 20 19 60 75 0 0 13391789 9637523 256527 240584 1308083 1188345 1261422 -142714 16217821 10923738 106665 302000 0 0 6296026 6145844 0 0 836113 1601172 1723840 8003863 8171684 8213958 2752054 31504847 38030474 568476 2593093 30936371 35437381 X The Environmental Law & Policy Center (ELPC) is the Midwest's leading public interest environmental legal advocacy and eco-business innovation organization, and among the nation's leaders. We develop and lead successful strategic environmental (continued on Schedule O) advocacy campaigns to improve environmental quality and protect our natural resources. We are public interest environmental entrepreneurs who engage in creative business deal making with diverse interests to put into practice our belief that environmental progress and economic development can be achieved together. ELPC's multidisciplinary staff of talented and experienced public interest attorneys, environmental business specialists, policy advocates, and communications specialists bring a strong and effective combination of skills to solve environmental problems. 0 0 2066688 0 188520 Energy Project - ELPC promotes clean energy efficiency and renewable energy development solutions, and advocates for cleaner air and cleaner water and climate change solutions by reducing pollution from conventional power plants. Note that project revenue reported on Line 4 does not include grants and contributions received. 1836146 302000 27074 Clean Water, Clean Air, and Climate Projects - ELPC engages in litigation and policy advocacy with scientific support to protect clean air and water and reduce climate change pollution. 1419655 0 24990 Great 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. 697146 0 0 Transportation 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. 697146 0 0 6019635 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 1 33 0 1 60 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 19 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X X Kevin Brubaker 3126736500 35 East Wacker Drive 1600 Chicago IL 606012208 Howard A Learner President & Executive Director 60.00 1.00 X X 503514 0 99349 Kevin Brubaker Deputy Director 50.00 0.50 X 248204 0 69367 Bradley Klein Senior Attorney 50.00 0.00 X 216581 0 57367 Robert Kelter Senior Attorney 50.00 0.00 X 213467 0 34004 Mary Frances O'Connor Director of Development 50.00 0.00 X 211017 0 34477 Robert Michaels Senior Attorney 50.00 0.00 X 194180 0 48063 Scott Strand Senior Attorney 50.00 0.00 X 199220 0 8739 Harry W Drucker Chair 4.00 0.50 X X 0 0 0 Daniel Levin Vice Chairman 2.00 0.00 X X 0 0 0 Carl Lingenfelter Treasurer 1.00 0.00 X X 0 0 0 Ellen C Craig Secretary 1.00 0.00 X X 0 0 0 Alan Chang Director 1.00 0.00 X 0 0 0 Simon Fish Director 1.00 0.00 X 0 0 0 Manny Flores Vice-Chair 1.00 0.00 X 0 0 0 Stan Goldblatt Director 1.00 0.00 X 0 0 0 Robert L Graham Director 1.00 0.00 X 0 0 0 Scott Heidepriem Director 1.00 1.00 X 0 0 0 Nancy Loeb Director 1.00 1.00 X 0 0 0 Samir Mayekar Director 1.00 0.00 X 0 0 0 William McNary Director 1.00 1.00 X 0 0 0 Knute Nadelhoffer Director 1.00 0.00 X 0 0 0 Andrew Ross Director 1.00 0.00 X 0 0 0 Carleen Schreder Director 1.00 0.00 X 0 0 0 Smita Shah Director 1.00 0.00 X 0 0 0 David Wilhelm Director 1.00 1.00 X 0 0 0 Brady C Williamson Director 1.00 1.00 X 0 0 0 1786183 0 351366 16 0 1 0 Keyes and Fox LLP 1580 Lincoln Street Suite 1105 Denver CO 80203 Legal Counsel 150849 1 349983 823719 8463821 41306 9637523 Energy Project 900099 113520 113520 Recovered Attorney's Fees 900099 75000 75000 Natural Resources 900099 24990 24990 27074 27074 240584 544297 544297 6500 0 6500 6500 6500 1864418 1220370 644048 644048 644048 93709 349983 252596 -158887 -158887 9673 9673 9673 10923738 240584 0 1045631 302000 302000 913740 720057 95664 98019 4163623 3281073 435910 446640 220262 173496 23149 23617 521274 410596 54785 55893 326945 257528 34361 35056 8644 8644 39335 39335 442183 442183 239430 180352 46181 12897 37962 16767 4167 17028 37725 28903 5110 3712 512490 403859 53655 54976 106089 89676 8496 7917 45293 20369 19194 5730 2073 1634 217 222 28804 22682 3034 3088 Dues & Subscriptions 149249 82803 31049 35397 Public Awareness 38093 2753 70 35270 Training & Recruitment 20027 20027 Equipment & Furniture 5115 3561 1188 366 11328 1499 9544 285 8171684 6019635 1315936 836113 1820834 373194 0 1579260 5329962 5309873 72459 120615 1658805 1636844 10981 21961 24270611 29094529 0 1531042 31504847 38030474 558801 1025515 9675 1567578 568476 2593093 X 24888533 28582474 6047838 6854907 30936371 35437381 31504847 38030474 2752054 1748956 0 X 0 1 X 1 0 X 7298232 7770323 7954153 13391789 9637523 46052020 7298232 7770323 7954153 13391789 9637523 46052020 9434918 36617102 366770 401411 353580 410958 550797 2083516 0 0 40806 108114 0 148920 998214 9673 1007887 49292343 2235455 0.74290 0.72110 X Schedule A, Part II, Line 10, Explanation of Other Income: Legal Settlement - 2021 Amount: $ 998,214. All Other Revenue - 2022 Amount: $ 9,673. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 125942 316241 442183 7709897 8152080 557604 139401 0 0 521155 535379 555860 557604 2169998 3254997 339741 321091 50831 442183 1153846 130289 133845 138965 139401 542500 813750 101665 100974 1759 125942 330340 4422124 17697 4439821 4499911 473345 -551132 4422124 3555405 944506 4499911 3555405 127484 127484 3555405 3555045 127450 127450 3555045 0.89069 0.10931 0.00000 0 0 1368607 1350488 18119 198030 195409 2621 92168 90947 1221 21961 Deferred Rent 1567578 1567578 X Part V, Line 4: ELPC maintains board-designated funds for long-term 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 Center follows the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Center may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Center and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the financial reporting period projected in these consolidated financial statements. The Center files Forms 990 in the U.S. federal jurisdiction and the state of Illinois. Annual Gala 443692 349983 93709 52073 60620 15000 124903 443692 349983 93709 52073 60620 15000 124903 252596 -158887 1 Environmental Law and Policy Center Action Fund 35 East Wacker Drive Suite 1600 Chicago IL 606012208 264767097 501(c)(4) 300000 0 Clean Water 0 1 Part I, Line 2: Grants 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. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Howard A Learner President & Executive Director 477879 0 25155 0 480 0 61500 0 37849 0 602863 0 0 0 Kevin Brubaker Deputy Director 234951 0 12845 0 408 0 31500 0 37867 0 317571 0 0 0 Bradley Klein Senior Attorney 196961 0 19620 0 0 0 20500 0 36867 0 273948 0 0 0 Robert Kelter Senior Attorney 203395 0 9569 0 503 0 19000 0 15004 0 247471 0 0 0 Mary Frances O'Connor Director of Development 205968 0 4569 0 480 0 12300 0 22177 0 245494 0 0 0 Robert Michaels Senior Attorney 177551 0 16569 0 60 0 10207 0 37856 0 242243 0 0 0 Scott Strand Senior Attorney 189542 0 9198 0 480 0 7929 0 810 0 207959 0 0 0 Part I, Line 1a ELPC pays all employees $40/month toward health club membership. The benefit is treated as taxable. Part I, Line 7 Employees received bonuses during FY23 which were set by formula (percent of salary up to a cap) plus a small across-the-board holiday bonus. These bonuses were set by senior management, and the Board's Executive Committee approved the same bonus for Howard Learner. X 8 41306 Avg. Selling Price 0 0 1 0 Part I, Column (b): Represents the number of contributions. Form 990, Part VI, Section A, line 6 ELPC 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 11b ELPC'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 12c ELPC 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 15a The 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 19 The 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). Environmental Law and Policy Center Action Fund 35 East Wacker Drive Suite 1600 Chicago IL 606012208 264767097 Environmental advocacy IL 501(c)(4) Environmental Law & Policy Center of the Midwest 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 Environmental Law and Policy Center Action Fund B 300000 Cash