Environmental Law and Policy Center of the Midwest

Nonprofit profile at a glance

EIN
363866530
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Chicago, IL, USA
Phone
3126736500
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$12,058,051
Expenses
$9,287,429
Assets
$45,609,465
Liabilities
$2,311,428

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

29 people listed

Executive titles in this filing

  • HOWARD LEARNER (PRESIDENT AND EXECUTIVE DIRECTOR)

Highest reported compensation

  • HOWARD LEARNER (PRESIDENT AND EXECUTIVE DIRECTOR): $613,135 total reported compensation
  • KEVIN BRUBAKER (DEPUTY DIRECTOR): $317,506 total reported compensation
  • BRADLEY KLEIN (SR. ATTORNEY): $282,543 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The 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.

What it reported doing in 2024

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.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.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 89
  • Accountability: 88
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.2%; rating input score 76
  • Program expense ratio: 81.6%; rating input score 82
  • Fundraising efficiency: $14.76 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99%; rating input score 99; 32nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 95%; rating input score 95; 28th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 4.91; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 83; 83rd percentile among comparable filings
  • Officer compensation ratio: 31.8%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 76.2% of revenue deployed · 81.6% of spending went to programs
  • Governance: 19 of 20 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $7.6M in reported program spending
  • Leadership: top reported pay $613K · 29 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.