Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
MINNESOTA CENTER FOR ENVIRONMENTAL ADVOCACY
Employer identification number
23-7412105
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
834,199
1,254,816
860,111
1,585,020
964,331
5,498,477
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
834,199
1,254,816
860,111
1,585,020
964,331
5,498,477
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
1,901,908
6
Public support. Subtract line 5 from line 4.
3,596,569
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
834,199
1,254,816
860,111
1,585,020
964,331
5,498,477
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
27,893
23,639
25,391
33,258
34,014
144,195
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
20,962
20,962
11
Total support (Add lines 7 through 10).
5,663,634
12
Gross receipts from related activities, etc. (see instructions)
..................
12
308,482
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
63.500 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
59.860 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
MINNESOTA CENTER FOR ENVIRONMENTAL ADVOCACY
Employer identification number
23-7412105
Return Reference
Explanation
FORM 990, PAGE 2, PART III, LINE 4C
CLIMATE.
FORM 990, PAGE 2, PART III, LINE 4D
MINING: ADDRESSES THE POTENTIAL ENVIRONMENTAL IMPACTS OF PROPOSED NONFERROUS SULFIDE MINING PROJECTS IN NORTHEASTERN MINNESOTA, INCLUDING WATER AND AIR POLLUTION, WETLAND CONVERSION AND TAILINGS BASIN STABILITY. MCEA'S FOCUS IS TO ENSURE THAT THE PROPOSED MINES PROVE THEY CAN MEET APPLICABLE ENVIRONMENTAL STANDARDS, THAT AGENCIES USE THE BEST AVAILABLE SCIENCE TO EVALUATE THESE PROPOSALS, AND THE LONG-TERM INTEREST OF TAXPAYERS AND THE ENVIRONMENT ARE PROTECTED. WILDLIFE AND NATURAL RESOURCES: WORKS TO CONSERVE, PROTECT, AND ADVOCATE FOR POLICIES AND PRACTICES THAT WILL SUSTAIN LAKES, RIVERS, STREAMS, WETLANDS AND FORESTS, AS WELL AS THE COMMUNITIES THAT DEPEND UPON THEM TO PREVENT LONG TERM DAMAGE AND DESTRUCTION. FOR EXAMPLE, MCEA HAS BEEN A KEY ADVOCATE FOR STRENGTHENING MINNESOTA'S WETLAND CONSERVATION ACT AND FOR FUNDING FOR ACTIONS AND RESEARCH THAT WORK TO STOP THE SPREAD OF AQUATIC INVASIVE SPECIES.
FORM 990, PAGE 6, PART VI, LINE 8B
BOARD COMMITTEES REPORT VERBALLY TO THE BOARD ON COMMITTEE ACTIVITIES DURING BOARD MEETINGS, WITH BOARD MINUTES INCLUDING DOCUMENTATION OF COMMITTEE ACTIVITIES.
FORM 990, PAGE 6, PART VI, LINE 11B
IT IS THE POLICY OF THE MINNESOTA CENTER FOR ENVIRONMENTAL ADVOCACY (MCEA) THAT MCEA STAFF WILL GENERATE ALL FINANCIAL INFORMATION FOR THE EXTERNAL AUDIT AND 990 TAX RETURN. AFTER STAFF REVIEW OF THE DRAFT AUDIT AND 990 DOCUMENTS, THE ADMINISTRATION AND FINANCE COMMITTEE OF THE BOARD WILL MEET WITH STAFF TO REVIEW THE DRAFT DOCUMENTS FOR APPROVAL AND RECOMMENDATION TO THE BOARD. THE RECOMMENDATION OF THE ADMINISTRATION AND FINANCE COMMITTEE WILL BE PRESENTED TO THE FULL BOARD FOR ADOPTION. THESE ACTIONS WILL BE COMPLETED BEFORE THE FIRST FILING DATE OF NOVEMBER 15 OF REPORTING YEAR. IF THE FULL BOARD CANNOT MEET AND CONSIDER THE RECOMMENDATION PRIOR TO NOVEMBER 15, THE EXECUTIVE COMMITTEE MAY ACT ON BEHALF OF THE BOARD ON THE RECOMMENDATION.
FORM 990, PAGE 6, PART VI, LINE 12C
THE BOARD REQUIRES EACH DIRECTOR, OFFICER AND STAFF MEMBER TO BE ADVISED OF THE CONFLICT OF INTEREST POLICY, AND PROVIDED A COPY, IMMEDIATELY UPON ASSUMING DUTIES OR RELATIONSHIP AT MCEA. AT EVERY OTHER BOARD MEETING, THE MEMBERS ARE REMINDED OF THEIR OBLIGATION TO DECLARE ANY CONFLICTS OF INTEREST. EACH FALL, THE BOARD MEMBERS ARE PROVIDED WITH THE NECESSARY FORMS TO UPDATE THEIR STATUS. STAFF WORKS WITH BOARD MEMBERS TO HAVE ALL FORMS COMPLETED AND RETURNED.
FORM 990, PAGE 6, PART VI, LINE 15A
THE FOLLOWING DESCRIBES THE PROCESS USED BY MCEA TO SET COMPENSATION FOR ITS EXECUTIVE DIRECTOR. MCEA COMPENSATION INCLUDES SALARY AND BENEFITS. THE BENEFITS PACKAGE INCLUDES PAID TIME OFF (ACCRUED AT VARYING RATES BASED ON TENURE) AND A BENEFITS PAYMENT THAT CAN BE USED TO PURCHASE HEALTH CARE, PURCHASE OTHER COVERAGE, CONTRIBUTE TO RETIREMENT OR BE USED IN ANOTHER MANNER AS DETERMINED BY THE EMPLOYEE. EVERY EMPLOYEE RECEIVES THE SAME BENEFIT PACKAGE. THE BENEFITS PAYMENT IS DESIGNED TO COVER AT LEAST THE COST OF INDIVIDUAL HEALTH CARE INSURANCE FOR THE EMPLOYEE. THE AMOUNT OF THE PAYMENT IS REVIEWED ANNUALLY AND ADJUSTED AS COVERAGE COSTS AND BUDGET ALLOW. MCEA SALARY COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BASED ON THE FOLLOWING FACTORS: 1.CURRENT SALARY AND TENURE OF INCUMBENT (OR PREVIOUS INCUMBENT IF FILLING VACANCY). 2.SALARY AND TENURE OF COMPARABLE POSITIONS, INCLUDING OTHER ORGANIZATIONS OF LIKE SIZE AND ACTIVITY AS REPORTED ON THEIR 990. 3.A SURVEY OF THE EXISTING MARKET BASED ON SIMILAR JOB POSTINGS ON THE MN COUNCIL OF NONPROFITS WEBSITE, LOCAL NEWSPAPERS AND JOB BOARDS AND NATIONAL SOURCES SUCH AS MONSTER.COM. 4.A PUBLISHED SURVEY OF REPORTED SALARIES/COMPENSATION FOR EXECUTIVE DIRECTOR OR OTHER TOP POSITIONS. THE PRIMARY SOURCE FOR THIS INFORMATION IN MINNESOTA IS THE MINNESOTA NONPROFIT SALARY AND BENEFITS SURVEY PUBLISHED REGULARLY BY THE MN COUNCIL OF NONPROFITS. THIS INFORMATION IS EVALUATED BY THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE, WITH ACTION RECOMMENDED BY THE COMMITTEE SUBMITTED TO THE FULL BOARD FOR FINAL APPROVAL.
FORM 990, PAGE 6, PART VI, LINE 19
THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTERET POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, FORM 990 IS PUBLISHED AT WWW.GUIDESTAR.COM.
FORM 990, PART IX, LINE 11G
CONSULTANTS 147,055 0 4,506
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.