TY 2013 Form 990

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(1) Howard A Learner........................................................................ President & Assistant Treasurer	60.00 .......................1.00	X	X	317,554	40,953
(2) Nancy Loeb........................................................................ Chair	4.00 ........................50	X	X	0	0
(3) Daniel Levin........................................................................ Vice-Chair	1.00 .......................	X	X	0	0
(4) Cameron S Avery........................................................................ Treasurer & Secretary	2.00 .......................	X	X	0	0
(5) Brady C Williamson........................................................................ Chair of the Litigation Committee	1.00 .......................	X	X	0	0
(6) Robert L Graham........................................................................ Chair of the Nominating Committee	1.00 .......................	X	X	0	0
(7) Harry W Drucker........................................................................ Director	1.00 ........................50	X		0	0
(8) Richard Day........................................................................ Past Director	1.00 ........................50	X		0	0
(9) Ellen C Craig........................................................................ Director	1.00 .......................	X		0	0
(10) Manny Flores........................................................................ Director	1.00 .......................	X		0	0
(11) Stan Goldblatt........................................................................ Director	1.00 .......................	X		0	0
(12) Scott Heidepriem........................................................................ Director	1.00 .......................	X		0	0
(13) Lois Lipton........................................................................ Director	1.00 .......................	X		0	0
(14) William McNary........................................................................ Director	1.00 ........................50	X		0	0
(15) Knute Nadelhoffer........................................................................ Director	1.00 .......................	X		0	0
(16) Smita Shah........................................................................ Director	1.00 .......................	X		0	0
(17) Andrew Ross........................................................................ Director	1.00 .......................	X		0	0

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.	(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses
1	Grants and other assistance to governments and organizations in the United States. See Part IV, line 21	231,098	231,098
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	388,778	336,635	30,803	21,340
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	3,154,239	2,731,193	249,912	173,134
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	231,568	200,510	18,347	12,711
9	Other employee benefits .......	403,654	349,517	31,982	22,155
10	Payroll taxes ...........	250,300	216,730	19,831	13,739
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	20,060	18,061	1,790	209
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........	378,866	341,104	33,811	3,951
12	Advertising and promotion ....
13	Office expenses .......	251,179	116,953	124,254	9,972
14	Information technology ......	22,297	19,266	1,815	1,216
15	Royalties ..
16	Occupancy ...........	439,118	383,162	33,396	22,560
17	Travel ............	215,459	182,280	24,183	8,996
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....	65,061	33,551	23,912	7,598
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....	67,956	58,885	5,274	3,797
23	Insurance ..............	25,863	22,231	2,199	1,433
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	Public Awareness	47,254	21,372	22,966	2,916
b
c
d
e	All other expenses	12,502	4,391	7,395	716
25	Total functional expenses. Add lines 1 through 24e	6,205,252	5,266,939	631,870	306,443
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	625,758	1	797,282
2	Savings and temporary cash investments .........	1,957,547	2	881,828
3	Pledges and grants receivable, net ...........	1,840,800	3	2,936,520
4	Accounts receivable, net .............		4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............		8
9	Prepaid expenses and deferred charges ..........	49,848	9	50,331
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,686,141
b	Less: accumulated depreciation .....	10b	727,112	1,088,704	10c	959,029
11	Investments—publicly traded securities ..........	8,997,826	11	10,922,112
12	Investments—other securities. See Part IV, line 11 .....		12
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........		15
16	Total assets. Add lines 1 through 15 (must equal line 34)......	14,560,483	16	16,547,102
	17	Accounts payable and accrued expenses .........	283,089	17	386,211
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	933,851	25	850,343
26	Total liabilities. Add lines 17 through 25.........	1,216,940	26	1,236,554
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............	9,878,651	27	11,195,492
28	Temporarily restricted net assets ...........	3,464,892	28	4,115,056
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........		30
31	Paid-in or capital surplus, or land, building or equipment fund .....		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	13,343,543	33	15,310,548
34	Total liabilities and net assets/fund balances ........	14,560,483	34	16,547,102

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

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. right arrow

See separate instructions.
right arrow

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

Environmental Law and Policy Center of the Midwest

Employer identification number

36-3866530

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.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross

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.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h.

Type I

Type II

Type III - Functionally integrated

Type III - Non-functionally integrated

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).

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 ..................................................

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

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)

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(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
(i) Name of supported organization	(ii) EIN	Yes	No	Yes	No	Yes	No	(vii) Amount of monetary support


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

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.") ....	6,165,707	6,102,769	4,178,358	6,028,641	6,512,271	28,987,746
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	6,165,707	6,102,769	4,178,358	6,028,641	6,512,271	28,987,746
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)..						4,968,090
6	Public support. Subtract line 5 from line 4.						24,019,656

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..	6,165,707	6,102,769	4,178,358	6,028,641	6,512,271	28,987,746
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	175,909	174,329	151,458	225,794	233,367	960,857
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.)..
11	Total support (Add lines 7 through 10).						29,948,603

Gross receipts from related activities, etc. (see instructions) ..................

938,501

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................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f)) .........

80.200 %

Public support percentage for 2012 Schedule A, Part II, line 14 ...............

81.780 %

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 ....................... right arrow

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 ..................... right arrow

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 ..................................................... right arrow

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 ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

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.)..

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............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2012 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2012 Schedule A, Part III, line 17 .............

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 ........ right arrow

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 ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ..... right arrow

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 B
(Form 990, 990-EZ,
or 990-PF)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Name of the organization

Environmental Law and Policy Center of the Midwest

Employer identification number

36-3866530

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or
property) from any one contributor. Complete Parts I and II.

Special Rules

For a section 501(c)(3) organization filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi) and received from any one contributor, during the year, a contribution of the
greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 for use exclusively for religious, charitable,
scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and
III.

For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did
not total more than $1,000. If this box is checked, enter here the total contributions that were received during
the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule
applies to this organization because it received nonexclusively religious, charitable, etc., contributions of $5,000 or more
during the year ......................... Arrow Bullet

Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Page 2

Name of organization Environmental Law and Policy Center of the Midwest

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	RESTRICTED RESTRICTED RESTRICTED RESTRICTED, RESTRICTEDRESTRICTED	$RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Page 3

Name of organization Environmental Law and Policy Center of the Midwest

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Page 4

Name of organization
Environmental Law and Policy Center of the Midwest

Employer identification number

36-3866530

Part III

Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet

$
Use duplicate copies of Part III if additional space is needed.

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet

Complete if the organization is described below. SchCMd Bullet

Attach to Form 990 or Form 990-EZ.
SchCMd Bullet

See separate instructions. SchCMd Bullet

Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

If the organization answered "Yes" to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35c (Proxy Tax), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

Environmental Law and Policy Center of the Midwest

Employer identification number

36-3866530

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV.

Political expenditures .................................... SchCMd Bullet

Volunteer hours ........................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ......... SchCMd Bullet

Enter the amount of any excise tax incurred by organization managers under section 4955 ...... SchCMd Bullet

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............

Yes No

Was a correction made? .........................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ................................... SchCMd Bullet

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b.. SchCMd Bullet

Did the filing organization file Form 1120-POL for this year? ..........................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.

For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.

Cat. No. 50084S

Schedule C (Form 990 or 990-EZ) 2013

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check SchCMd Bullet

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(a) Filing organization's totals	(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......	33,905
b	Total lobbying expenditures to influence a legislative body (direct lobbying) .......	334,243
c	Total lobbying expenditures (add lines 1a and 1b) ...................	368,148
d	Other exempt purpose expenditures ........................	5,929,611
e	Total exempt purpose expenditures (add lines 1c and 1d) ...............	6,297,759
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.	464,888
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................	116,222
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................	0
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................	0
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ......................................		Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2010	(b) 2011	(c) 2012	(d) 2013	(e) Total

2a	Lobbying nontaxable amount	435,477	423,902	458,092	464,888	1,782,359

b	Lobbying ceiling amount (150% of line 2a, column(e))					2,673,539

c	Total lobbying expenditures	282,883	388,167	435,767	368,148	1,474,965

d	Grassroots nontaxable amount	108,869	105,976	114,523	116,222	445,590

e	Grassroots ceiling amount (150% of line 2d, column (e))					668,385

f	Grassroots lobbying expenditures	97,201	99,729	28,675	33,905	259,510

Schedule C (Form 990 or 990-EZ) 2013

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? .........................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....

Media advertisements? ....................................

Mailings to members, legislators, or the public? .........................

Publications, or published or broadcast statements? .......................

Grants to other organizations for lobbying purposes? .......................

Direct contact with legislators, their staffs, government officials, or a legislative body? ........

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......

Other activities? ..........................

Total. Add lines 1c through 1i ...............................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 .................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ................

Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members .....................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).

Current year .........................................

Carryover from last year ....................................

Total ............................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................

Taxable amount of lobbying and political expenditures (see instructions) ..............

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, line 2; and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation

Schedule C (Form 990 or 990EZ) 2013

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet

Attach to Form 990. SchDMd Bullet

See separate instructions. SchDMd Bullet

Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

Environmental Law and Policy Center of the Midwest

Employer identification number

36-3866530

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) .....
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenues included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenues included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2013

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIII and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21? .....................

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages in lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................
b	Buildings ................
c	Leasehold improvements ............	1,359,328	483,128	876,200
d	Equipment ................	326,813	243,984	82,829
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......				959,029

Schedule D (Form 990) 2013

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes
Deferred rent		850,343








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		850,343
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................

Schedule D (Form 990) 2013

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1.....................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................		2e
3	Subtract line 2e from line 1.....................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
Part X, Line 2:	ELPC 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, ELPC 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 ELPC 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 financial statements. ELPC files Forms 990 in the U.S. federal jurisdiction and the State of Illinois. The ELPC is generally no longer subject to examination by the Internal Revenue Service for years before 2011.

Return Reference

Explanation

Part X, Line 2:

ELPC 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, ELPC 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 ELPC 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 financial statements. ELPC files Forms 990 in the U.S. federal jurisdiction and the State of Illinois. The ELPC is generally no longer subject to examination by the Internal Revenue Service for years before 2011.

Schedule D (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE G (Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ. right arrow

See separate instructions.
right arrow

Information about Schedule G (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
Environmental Law and Policy Center of the Midwest

Employer identification number

36-3866530

Part I

Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

Yes

If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










Total .................

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990 or 990-EZ) 2013

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 Gala (event type)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . .	195,725	195,725
2	Less: Contributions . .	169,475	169,475
3	Gross income (line 1 minus line 2) . . .	26,250	26,250
4	Cash prizes . . .
5	Noncash prizes . .
6	Rent/facility costs . .	74,917	74,917
7	Food and beverages .
8	Entertainment . . .
9	Other direct expenses .	17,590	17,590
10	Direct expense summary. Add lines 4 through 9 in column (d) ...........		92,507
11	Net income summary. Subtract line 10 from line 3, column (d)...........		-66,257

Part III

Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

(a) Bingo

(b) Pull tabs/Instant
bingo/progressive bingo

(c) Other gaming

(d) Total gaming (add col.(a) through col.(c))

Gross revenue . . . .

Cash prizes . . . .

Non-cash prizes . . .

Rent/facility costs . . .

Other direct expenses . .

Volunteer labor . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow

Enter the state(s) in which the organization operates gaming activities:

Is the organization licensed to operate gaming activities in each of these states? ............

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....

YesNo

If "Yes," explain:

Schedule G (Form 990 or 990-EZ) 2013

Page 3

Does the organization operate gaming activities with nonmembers? .................

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? ..........................

YesNo

Indicate the percentage of gaming activity operated in:

The organization's facility ......................

13a

An outside facility ........................

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? ......................................

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? ............................

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).

Return Reference	Explanation

Schedule G (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

- TIN:

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990
lBullet

Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization
Environmental Law and Policy Center of the Midwest

Employer identification number
36-3866530

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC Code section if applicable	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) Environmental Law and Policy Center Action Fund 35 East Wacker Drive Suite 1600 Chicago,IL60601	26-4767097	501(c)(4)	100,000	To promote environmental protection
(2) Sierra Club Illinois Chapter 70 E Lake Street Chicago,IL60601	94-6069890	501(c)(4)	24,500	To promote clean air policy
(3) Respiratory Health Association 1440 W Washington Boulevard Chicago,IL60607	36-2222687	501(c)(3)	23,500	To promote clean air policy
(4) Prairie Rivers Network 1902 Fox Drive Suite G Champaign,IL61820	37-6085905	501(c)(3)	19,500	To promote clean air policy
(5) Natural Resources Defense Council Inc 1152 15th Street NW Suite 300 Washington,DC20005	13-2654926	501(c)(3)	16,500	To promote clean air policy
(6) Faith in Place 70 E Lake Street Suite 920 Chicago,IL60601	36-4540756	501(c)(3)	14,500	To promote clean air policy
(7) Iowa Environmental Council 521 E Locust Street Suite 220 Des Moines,IA50309	42-1436090	501(c)(3)	13,598	To promote clean water policy
(8) Intertribal Council on Utility Policy PO Box 224 St Pierre,SD57532	20-1957457		10,000	To promote renewable energy
(9) Center for Rural Affairs 145 Main Street PO Box 136 Lyons,NE68038	47-0553823	501(c)(3)	5,000	To promote renewable energy

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2013

Page 2

Part III

Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a)Type of grant or assistance	(b)Number of recipients	(c)Amount of cash grant	(d)Amount of non-cash assistance	(e)Method of valuation (book, FMV, appraisal, other)	(f)Description of non-cash assistance

Part IV

Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.

Return Reference	Explanation
Part I, Line 2:	The grantee must follow up with the organization with a report that explains the use of grant funds awarded to them.

Schedule I (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990. SchJMediumBullet

See separate instructions.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

Environmental Law and Policy Center of the Midwest

Employer identification number

36-3866530

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....

Yes

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Yes

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ................

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Yes

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2013

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(1)Howard A LearnerPresident & Assistant Treasurer	(i) (ii)	307,034 0	10,250 0	270 0	21,343 0	19,610 0	358,507 0	0 0
(2)Kevin BrubakerDeputy Director	(i) (ii)	160,739 0	5,250 0	270 0	19,885 0	19,572 0	205,716 0	0 0
(3)Linda LiptonDirector of Development	(i) (ii)	161,805 0	10,250 0	500 0	13,664 0	454 0	186,673 0	0 0
(4)Karen TorrentFederal Legislative Director	(i) (ii)	139,685 0	250 0	270 0	10,545 0	6,551 0	157,301 0	0 0
(5)Allen GrosbollCo-Legislative Director	(i) (ii)	125,981 0	250 0	0 0	19,543 0	12,539 0	158,313 0	0 0
(6)Jill MittenhauserDir. of Marketing & Communications	(i) (ii)	105,802 0	10,250 0	270 0	19,330 0	19,505 0	155,157 0	0 0

Schedule J (Form 990) 2013

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.

Return Reference	Explanation
Part I, Line 1a	ELPC pays all employees $50/month toward health club membership. The benefit is treated as taxable.
Part I, Line 7	The Executive Committee determines any bonus for the President and Executive Director. The Executive Director, in consultation with the Executive Committee, determines bonuses for all other employees.

Schedule J (Form 990) 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.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

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

Environmental Law and Policy Center of the Midwest

Employer identification number

36-3866530

Return Reference	Explanation
Form 990, Additional Disclosure:	The Environmental Law & Policy Center was involved in the following litigation during FY 2014 (July 1, 2013 June 30, 2014). Unless otherwise noted, court-awarded fees were not recovered in any of these cases during FY 2014. CLEAN AIR Freeman et al. v. Grain Processing Corporation (Iowa Supreme Court No. 13-0723). A group of citizens brought multiple causes of action against Grain Processing Corporation ("GPC") for air pollution emitted from its Muscatine operations. The Iowa district court ruled for GPC on summary judgment and held that the Clean Air Act preempted state common law claims. The Plaintiffs appealed to the Iowa Supreme Court. On July 29, 2013, ELPC filed an amicus curiae brief on behalf of ELPC and the Iowa Environmental Council supporting the Plaintiffs' position and arguing that the lower court's ruling would erode common law protections for public health and the environment. On June 13, 2014, the Iowa Supreme Court issued an opinion reversing the district court and remanding the case. GPC appealed the case to the United States Supreme Court, which subsequently denied review. Natural Resources Defense Council, Inc., et al. v. Illinois Power Resources, LLC, et al., Case No.: 1:13-cv-01181 (United States District Court, Central District of Illinois). ELPC attorneys represent ELPC, Sierra Club and the Respiratory Health Association in litigation alleging Clean Air Act violations at the E.D. Edwards Coal Plant in Bartonville, Illinois, operated by subsidiaries of Dynegy. Plaintiffs allege that the Plant has violated its emission limits on opacity and particulate matter on thousands of occasions. The case was filed in April 2013 and is pending as of July 2014. The parties are engaged in factual discovery, which is set to close in May 2015. North Dakota et al. v. Heydinger et al., No. 11-cv-3232 (U.S. District Court, District of Minn.), on appeal, Nos. 14-2156, 14-2251 (U.S. Court of Appeals, 8th Circuit). North Dakota, the Industrial Commission of North Dakota, the Lignite Energy Council, Basin Electric Power Cooperation, The North American Coal Corporation, Great Northern Properties, LP, Missouri Basin Municipal Power Agency, and Minnkota Power Cooperative, Inc. challenged the constitutionality of Minnesota's Next Generation Electricity Act ("NGEA"). On September 20, 2013, ELPC and other environmental groups filed an amicus brief in the case in support of the constitutionality of the NGEA. On April 18, 2014, the district court judge entered an opinion and order holding that the NGEA is unconstitutional and granting summary judgment to the plaintiffs. This case is on appeal before the Eighth Circuit. CLEAN WATER City of Greenville, et al v. Syngenta Crop Protection, Inc. et al, Appeal No. 13-1626 (United States Court of Appeals, 7th Circuit). In April 2013, after the Court in City of Greenville, et al. v. Syngenta Crop Protection, LLC, No. 3:10-cv-00188-JPG-PMF (United States District Court, Southern District of Illinois) issued its final order concerning ELPC and Prairie Rivers Network's April 2011 motion to unseal documents filed in that case. ELPC and Prairie Rivers Network appealed that Court's denial of their August 2011 motion for reconsideration to the United States Court of Appeals for the Seventh Circuit. Oral argument was heard on September 10, 2013. As of June 30, 2014, the appeal remains pending before the Seventh Circuit. United States et al. v. Metropolitan Water Reclamation District of Greater Chicago, No. 14-1776 (United States Seventh Circuit Court of Appeals). On December 14, 2011, the United States Environmental Protection Agency (U.S. EPA),the State of Illinois, and the Metropolitan Water Reclamation District of Greater Chicago lodged a Consent Decree with the United States District Court for the Northern District of Illinois related to MWRD's combined sewer overflows. The Department of Justice accepted public comments on the consent decree through March 21, 2012. ELPC was among eight public interest environmental groups who submitted joint comments on the proposed settlement. On March 20, 2012 ELPC and four other public interest environmental groups filed a motion to intervene in the case. The motion to intervene was granted on August 8, 2012. After reviewing public comments, the United States moved to enter the Consent Decree on June 7, 2013. After discovery and briefing, this case was decided on January 6, 2014. On April 9, 2014, ELPC and other environmental appealed the District Court's entry of the consent decree to resolve Clean Water Act violations associated with the Metropolitan Water Reclamation District of Greater Chicago's combined sewer overflows. Our initial appellate brief was filed on June 19, 2014 and awaits responsive briefing. In re: Edison Mission Energy, LLC, et al., No. 12-49219 (JPC) (United States Bankruptcy Court, Northern District of Illinois). In December 2012, Edison Mission Energy, along with numerous of its subsidiaries including Midwest Generation, LLC, sought bankruptcy protection under Chapter 11 of the Bankruptcy Code in the United State Bankruptcy Court of the Northern District of Illinois. In February 2013, ELPC filed a motion with the United States Bankruptcy Court of the Northern District of Illinois seeking relief from the automatic stay of its case before the Illinois Pollution Control Board ("IPCB") alleging that Midwest Generation, LLC violated groundwater and open dumping standards due to contamination from coal ash at four of its coal-fired power plants. Ruling from the bench in March 2013, the Bankruptcy Judge granted that motion in part, ordering that the stay be lifted for purposes of resolution of the motion to dismiss pending in the case before the IPCB. In October 2013, the IPCB denied the motion to dismiss, and ELPC filed a renewed motion before the Bankruptcy Court to lift the stay as to the remainder of the IPCB groundwater case. The Bankruptcy Court granted ELPC's motion in December 2013, allowing ELPC's groundwater case to proceed before the IPCB. In April 2014, the Bankruptcy Court approved a plan allowing Edison Mission Energy, as well as some of its subsidiaries including Midwest Generation, LLC, to emerge from bankruptcy. Gulf Restoration Network et al v. McCarthy, No. 13-31214 (United States Court of Appeals, 5th Circuit). ELPC is participating in this lawsuit challenging the United States Environmental Protection Agency's denial of a rulemaking petition requesting that the Agency set numeric water quality standards for nitrogen and phosphorus for states in the Mississippi River Basin. U.S. District Judge Jay Zainey granted plaintiffs' motion for summary judgment requiring U.S. EPA to render a "determination" whether federal nutrient criteria were necessary to meet the requirements of the CWA. U.S. EPA appealed, arguing that the decision was vested to the Agency's unreviewable discretion. The case is fully briefed, and the parties are awaiting a decision from the U.S. Court of Appeals for the Fifth Circuit. Sierra Club v. Indiana Department of Environmental Management, Indiana Office of Environmental Adjudication, and Peabody Midwest Mining, LLC, Cause No. 49F12-1310-MI-17360 (Marion County Superior Court, Environmental Division, Court No. F12). ELPC attorneys filed this petition for review on behalf of two citizens groups challenging the Indiana Department of Environmental Management's issuance of a National Pollutant Discharge Elimination System (NPDES) permit. The petition was filed on June 30, 2010 before the Indiana Office of Environmental Adjudication challenging authorization to discharge pollutants from Bear Run Mine under a NPDES general permit. The petition alleged that the Indiana Department of Environmental Management failed to comply with various state and federal water quality standards when it issued the permit. An amended petition was filed August 12, 2010, and ELPC moved for summary judgment in July 2011, and oral argument was heard on April 30, 2013. The administrative law judge issued a decision on September 11, 2013. On October 10, 2013, ELPC attorneys filed an appeal of the decision of the Indiana Office of Environmental Adjudication regarding pollution discharges from the Bear Run Mine. The case was briefed, and oral argument was held on June 30, 2014. Iowa Farm Bureau Federal et al v. Iowa Environmental Protection Commission et al, (File No. CV8371 (Iowa District Court, Polk County) (Supreme Court No. 12-0827).
Form 990, Additional Disclosure (continued)	ELPC attorneys represent the Iowa Environmental Council (IEC) as an intervening party in the Iowa Farm Bureau's state court challenge to Iowa's Clean Water Act antidegradation standards. Plaintiffs claimed that IEC's water program director Susan Heathcote has a conflict of interest and should have abstained from an Iowa Environmental Protection Commission vote approving the standards. Plaintiffs also argued the antidegradation standards should be invalidated. ELPC objected to a Motion to Compel seeking disclosure of IEC's internal communications and emails. On March 29, 2012 the District Court issued an Opinion dismissing the Farm Bureau's lawsuit in its entirety. The Farm Bureau subsequently filed a notice of appeal to the Iowa Supreme Court. ELPC filed its appellate brief November 28, 2012. ELPC attorneys presented oral arguments before the Iowa Supreme Court on October 9, 2013. The case was still awaiting decision as of June 30, 2014. Prairie Rivers Network, Natural Resources Defense Council, Sierra Club, Environmental Law & Policy Center, Friends of Chicago River, and Gulf Restoration Network v. Illinois Environmental Protection Agency and Metropolitan Water Reclamation District of Greater Chicago (O'Brien Plant, Permit No. 28088), PCB 14-106 (Illinois Pollution Control Board); Prairie Rivers Network, Natural Resources Defense Council, Sierra Club, Environmental Law & Policy Center, Friends of Chicago River, and Gulf Restoration Network v. Illinois Environmental Protection Agency and Metropolitan Water Reclamation District of Greater Chicago (Calumet Plant, Permit No. 28061), PCB 14-107 (Illinois Pollution Control Board); and Prairie Rivers Network, Natural Resources Defense Council, Sierra Club, Environmental Law & Policy Center, Friends of Chicago River, and Gulf Restoration Network v. Illinois Environmental Protection Agency and Metropolitan Water Reclamation District of Greater Chicago (Stickney Plant, Permit No. 28053), PCB 14-108 (Illinois Pollution Control Board). ELPC and other petitioners initiated these third-party appeals of three NPDES permits issued to the Metropolitan Water Reclamation District of Greater Chicago for operation of three of its Water Reclamation Plants. Separate petitions to the Illinois Pollution Control Board were filed on January 27, 2014, alleging similar deficiencies in each of the three permits issued by the Illinois Environmental Protection Agency. The cases were consolidated on March 6, 2014. A briefing schedule was established for the second half of 2014. People of the State of Illinois v. Freeman United Coal Mining Co. LLC, and Springfield Coal Co. LLC, PCB 2010-061 (Illinois Pollution Control Board). ELPC attorneys represent two citizen groups in a case to enforce penalties for several hundred National Pollutant Discharge Elimination System permit violations at a coal mine in central Illinois. ELPC sent a notice of intent to sue the coal mine operators under the citizen suit provisions of the Clean Water Act, which prompted the Illinois Attorney General to file an enforcement action before the Illinois Pollution Control Board prior to the expiration of the notice period. ELPC attorneys represent the citizen groups who moved to intervene in the State's case in February 2010 and were granted leave to intervene in April 2010. ELPC's clients prevailed on summary judgment for liability in November 2012. Penalties will be assessed following a future hearing focused on this issue. Prairie Rivers Network and Sierra Club v. Illinois Environmental Protection Agency and Springfield Coal Co. LLC, PCB 13-67 (Illinois Pollution Control Board). ELPC attorneys represent two citizen groups in a third-party appeal of an NPDES permit renewal issued to the Industry Mine. The petition was filed on May 31, 2013 before the Illinois Pollution Control Board, alleging that the Illinois Environmental Protection Agency failed to comply with various state and federal water quality standards when it issued the permit. The case has been stayed pending the resolution of the enforcement case in IPCB 10-61. Prairie Rivers Network and Sierra Club v. Illinois Environmental Protection Agency and Peabody Gateway North Mining. LLC, PCB 13-21 (Illinois Pollution Control Board). ELPC attorneys represent two citizen groups in a third-party appeal of an NPDES permit renewal issued to the Gateway Mine. The petition was filed on November 15, 2012 before the Illinois Pollution Control Board, alleging that the Illinois Environmental Protection Agency failed to comply with various state and federal water quality standards when it issued the permit. The case was settled, and a motion for voluntary dismissal was filed on June 17, 2014. Sierra Club, Environmental Law & Policy Center, Prairie Rivers Network and Citizens Against Ruining the Environment vs. Midwest Generation, LLC, PCB 2013-015 (Illinois Pollution Control Board). In October 2012, ELPC attorneys, on behalf of ELPC, the Sierra Club, and Prairie Rivers Network, filed an administrative enforcement action before the Illinois Pollution Control Board alleging hundreds of violations of Illinois groundwater and opening dumping standards as a result of contamination from coal ash from four Midwest Generation coal plants. Later that month, Midwest Generation filed a motion to dismiss the complaint. In December 2012, before the Illinois Pollution Control Board had received full briefing on that motion, Midwest Generation sought bankruptcy protection under Chapter 11 of the Bankruptcy Code, automatically staying the case pursuant to the bankruptcy code. In February 2013, ELPC filed a motion with the United States Bankruptcy Court of the Northern District of Illinois to lift the stay of the groundwater contamination case before the Illinois Pollution Control Board. Ruling from the bench in March 2013, the Bankruptcy Judge granted that motion in part, ordering that the stay be lifted for purposes of resolution of the motion to dismiss pending in the case. In October 2013, the Illinois Pollution Control Board denied Midwest Generation's motion to dismiss, and in December 2013 the Bankruptcy Court lifted the stay as to the remainder of the groundwater contamination suit, allowing the suit to proceed before the Illinois Pollution Control Board. As of July 2014, discovery in that suit is underway. FEDERAL ENERGY REGULATORY COMMISSION CASES ELPC intervenes frequently in proceedings before the Federal Energy Regulatory Commission (FERC) regarding transmission, reliability must-run, and wholesale market structure issues. In FY 2014, ELPC attorneys worked on the following cases: -Midcontinent Independent System Operator, Inc. submits tariff filing per 35.13(a)(2)(iii): 2014-04-15 SA 6507 White Pine SSR Agreement to be effective 4/16/2014; FERC Docket ER14-1724. -Midcontinent Independent System Operator, Inc. submits tariff filing per 35.13(a)(2)(iii): 2014-04-15_Schedule 43H - White Pine SSR; FERC Docket ER14-1725. -Midcontinent Independent System Operator, Inc. submits tariff filing per 35.13(a)(2)(iii): 07-11-2013 SA 6502 Ameren-MISO SSR Agreement; FERC Docket ER13-1962-000. -Formal Complaint of FirstEnergy Service Company; FERC Docket EL14-55. -AmerenEnergy Resources Generating Company Formal Complaint and Request for Fast-Track Processing; FERC Docket EL13-76. -Midcontinent Independent System Operator, Inc. submits tariff filing per 35.13(a)(2)(iii): 2014-01-31_SA 6506 Presque Isle SSR Agreement; FERC Docket ER14-1242. -Public Service Commission of Wisconsin Formal Complaint; FERC Docket EL14-34. STATE COURT CASES Iowa Supreme Court In re: SZ Enterprise, LLC d/b/a Eagle Point Solar; Docket No. DRU-2012-001. ELPC attorneys represented a broad state and national solar coalition in proceedings before the Iowa Utilities Board regarding "third-party" financing structures that are increasingly used to develop projects in leading solar markets. ELPC represented the solar coalition as interveners in an appeal to Iowa District Court. On March 29, 2013, the Iowa District Court overturned the Iowa Utilities Board's ruling that effectively prohibited third-party power purchasing agreements. (SZ Enterprises, LLC v. Iowa Utilities Board, no. CV 9166 (Polk County District Court)). The Iowa Utilities Board, the investor-owned utilities and the rural electric cooperatives filed a notice of appeal to the Iowa Supreme Court (No. 13-0642). ELPC filed its appellate brief August 19, 2013, and the parties finalized the appendix in September 2013. ELPC attorneys presented oral arguments before the Iowa Supreme Court on January 22, 2014. The case was still awaiting decision as of June 30, 2014.
Form 990, Additional Disclosure (continued)	Supreme Court of Ohio: Environmental Law & Policy Center v. Public Utilities Commission of Ohio (PUCO), No. 2013-0513 (Supreme Court of Ohio). ELPC is appealing a PUCO decision approving FirstEnergy's electric security plan. ELPC is claiming that the decision is unlawful because FirstEnergy did not follow PUCO rules in filing a completed application and testimony supporting the application. In the Matter of the Application of Champaign Wind, LLC, for a Certificate to Construct a Wind-Powered Electric Generating Facility in Champaign, Count, Ohio, No. 2013-1874 (Supreme Court of Ohio). ELPC, along with other environmental organizations, filed an amicus brief in support of the Ohio Power Siting Board's decision to approve the siting of the wind farm. ELPC argued that Ohio's renewable portfolio standard did not violate the dormant Commerce Clause. The Ohio Supreme Court has not yet set a date for oral argument or ruled on the case. -In the Matter of the Adoption of Rules for Alternative and Renewable Energy Technology, Resources, and Climate Regulations, and Review of Chapters 4901:5-1, 4901:5-5, and 4901:5-7 of the Ohio Administrative Code, Pursuant to Amended Substitute Senate Bill No. 221. Case no. 2013-1472 (Supreme Court of Ohio). -In the Matter of the Review of the Alternative Energy Rider Contained in the Tariffs of Ohio Edison Company, The Cleveland Electric Illuminating Company, and The Toledo Edison Company; Case No. 13-2026. STATE PUBLIC UTILITY COMMISSION CASES ELPC intervenes frequently in state public utilities regulatory commission proceedings regarding electric and natural gas utility rate regulation, renewable energy and energy efficiency issues, and terms of service. ELPC works in these cases to improve energy efficiency and renewable energy policies and programs at the state level. In FY 2014, ELPC attorneys worked on the following cases: Illinois Commerce Commission -Illinois Commerce Commission On Its Own Motion vs. Commonwealth Edison Company re. Investigation regarding progress in Implementing the Advanced Metering Infrastructure Deployment Plan; Illinois Commerce Commission Docket No. 13-0285. -Approval of the Energy Efficiency and Demand Response Plan Pursuant to Section 8-103(f) of the Public Utilities Act; Commonwealth Edison; Illinois Commerce Commission Docket No. 13-0495. -Approval of the Energy Efficiency and Demand-Response Plan pursuant to 220 ILCS 5/8-103 and 220 ILCS 5/8-104; Ameren Illinois Company; Illinois Commerce Commission Docket No. 13-0498. -Approval of its Energy Efficiency Portfolio and Plan Pursuant to Sections 8-103(e) and (f) and 8-104(e) and (f) of the Public Utilities Act; Illinois Department of Commerce and Economic Opportunity; Docket No. 13-0499. -Illinois Commerce Commission on Its Own Motion re: Investigation of Applicability of Sections 16.122 and 16.108 of the Public Utilities Act; Docket No. 13-0506. -Application pursuant to Section 8-104 of the Public Utilities Act for Consent to and Approval of an Energy Efficiency Plan; Northern Illinois Gas Company d/b/a Nicor Gas Company; Illinois Commerce Commission Docket No. 13-0549. -Petition pursuant to Section 8-104 of the Public Utilities Act to Submit an Energy Efficiency Plan; North Shore Gas Company and The Peoples Gas Light and Coke Company; Illinois Commerce Commission Docket No. 13-0550. -The Citizens Utility Board and The Environmental Law and Policy Center Petition to Initiate Rulemaking With notice and Comment for Approval of Certain Amendments to Illinois Administrative Code Part 466 Concerning Interconnection Standards for Distributed Generation; Docket No. 14-135 -Illinois Commerce Commission on Its Own Motion vs. Commonwealth Edison Company re. Investigation of Commonwealth Edison Company's cost of service for low-use customers in each residential class; Docket No. 14-0384 -Wisconsin Energy Corporation, Integrys Energy Group, Inc., Peoples Energy, LLC, The Peoples Gas Light and Coke Company, North Shore Gas Company, ATC Management Inc., and American Transmission Company LLC re: Application pursuant to Section 7-204 of the Public Utilities Act for authority to engage in a Reorganization, to enter into agreements with affiliated interests pursuant to Section 7-101, and for such other approvals as may be required under the Public Utilities Act to effectuate the Reorganization; Docket No. 14-0496. Iowa Utilities Board -In re: Interstate Power & Light Company; Docket No. TF-2012-0546; ELPC filed to highlight concerns with the methodology of Interstate Power & Light Company's (IPL) PURPA avoided cost tariff filing. -In re: MidAmerican Energy Company; Docket No. TF-2012-0574; ELPC filed to highlight concerns with the methodology of MidAmerican's PURPA avoided cost tariff filing. -In re: Interstate Power & Light Company; Docket No. GCU-2012-0001; Docket No. RPU-2012-0003; ELPC filed to intervene in IPL's proposed gas plant. ELPC intervened primarily to monitor developments in the proceeding and encourage the new plant be built to maximize integration with renewables. ELPC filed exhibits, but did not file testimony. The Iowa Utilities Board issued a decision conditionally approving the generating station on November 8, 2013. -In re: Interstate Power & Light Company; Docket No. EEP-2012-0001; ELPC attorneys filed an intervention on behalf of itself and other environmental intervenors in IPL's five-year energy efficiency plan. The Environmental Intervenors have submitted testimony. Environmental Intervenors participated in a partial settlement agreement to narrow the issues for hearing. ELPC participated in hearing on this docket the week of July 29, 2013. ELPC filed briefings in the case in August 2013. The Iowa Utilities Board issued a final order in this docket on December 2, 2013. The parties are moving forward with plan implementation and settlement items in accordance with the Board order. -In re: MidAmerican Energy Company; Docket No. EEP-2012-0002; ELPC attorneys filed an intervention on behalf of itself and other environmental intervenors in MidAmerican's five-year energy efficiency plan. The Environmental Intervenors have submitted testimony. Environmental Intervenors participated in a partial settlement agreement to narrow the issues for hearing. ELPC participated in hearing on this docket the week of August 28, 2013. ELPC filed briefings in September, 2013. The Iowa Utilities Board issued a final order in this docket on December 16, 2013. The parties are moving forward with plan implementation and settlement items in accordance with the Board order. -In re: MidAmerican Energy Company; Docket No. RPU-2013-0004; ELPC attorneys filed an intervention in MidAmerican's rate case to address rate change impacts on combined heat and power, the use of LED streetlights and the potential impact of rate changes on energy efficiency and renewables. ELPC filed testimony on select issues. ELPC participated in a partial settlement agreement that addressed our main issues in the docket. ELPC participated in the hearing on this docket the week of December 2, 2013. The Iowa Utilities Board issued an order on March 17, 2014 approving the settlement and addressing other issues in the case. -In re: Interstate Power & Light Company; Docket No. EPB-2014-0150; ELPC intervened in Interstate Power & Light Company's (IPL) Emission Plan and Budget docket to advocate for the most effective compliance with environmental regulations including the Clean Power Plan. ELPC has participated in discovery. Settlement negotiations are ongoing. -In re: MidAmerican Energy Company; Docket No. EPB-2014-156; intervened in MidAmerican Energy Company's Emission Plan and Budget docket to advocate for the most effective compliance with environmental regulations including the Clean Power Plan. ELPC has participated in discovery. Settlement negotiations are ongoing. Michigan Public Service Commission -In the Matter, on the Commission's own motion, regarding the regulatory reviews, revisions, determinations and/or approvals necessary for Consumers Energy Company to fully comply with Public Acts 286 and 295 of 2008; Michigan Public Service Commission Docket No. U-17301. -In the Matter, on the Commission's own motion, regarding the regulatory reviews, revisions, determinations and/or approvals necessary for the DTE Electric Company (f/k/a The Detroit Edison Company) to fully comply with Public Acts 286 and 295 of 2008; Michigan Public Service Commission Docket No. U-17302.
Form 990, Additional Disclosure (continued)	Public Utilities Commission of Ohio -In the Matter of Ohio Edison Company, The Cleveland Electric Illuminating Company, and The Toledo Edison Company for Authority to Provide for a Standard Service Offer Pursuant to Section 4928.13, Revised Code, in the Form of an Electric Security Plan; PUCO Case No. 12-1230-EL-SSO. -In the Matter of the Mercantile Customer Pilot Program for Integration of Customer Energy Efficiency or Peak-Demand Reduction Programs; PUCO Case No. 10-0834-EL-POR. -In the Matter of the Application of The Cleveland Electric Illuminating Company, Ohio Edison Company, and the Toledo Edison Company for Approval of their Energy Efficiency and Peak Demand Reduction Program Plans for 2013 through 2015; PUCO Case Nos. 12-2190-EL-POR, 12-2191-EL-POR, 12-2192-EL-POR. -In the Matter of the Application of Duke Energy Ohio, Inc., for Approval of its Energy Efficiency and Peak Demand Reduction Portfolio Programs; PUCO Case No. 13-0431-EL-POR. -In the Matter of the Application of the Dayton Power and Light Company for Approval of its Energy Efficiency and Peak Demand Reduction Program Portfolio Plan for 2013 through 2015; PUCO Case Nos. 13-0833-EL-POR, 13-0837-EL-WVR. -In the Matter of the Review of the Alternative Energy Rider Contained in the Tariffs of Ohio Edison Company, the Cleveland Electric Illuminating Company, and the Toledo Edison Company; PUCO Case No. 11-5201-EL-RDR. -In the Matter of the Commission's Investigation of Ohio's Retail Electric Service Market; PUCO Case No. 12-3151-EL-COI. -In the Matter of the Application of American Transmission Systems Incorporated for a Certificate Relative to the Bruce Mansfield-Glenwillow 345 kV Transmission Line Project; PUCO Case No. 12-1726-EL-BLN. -In the Matter of Aligning Electric Distribution Utility Rate Structure with Ohio's Public Policies to Promote Competition, Energy Efficiency, and Distributed Generation; PUCO Case No. 10-3126. -In the Matter of the Ohio Power Siting Board's Review of Chapters 4906-1, 4906-5, 4906-7, 4906-11, 4906-13, 4906-15, and 4906-17 of the Ohio Administrative Code. PUCO Case No. 12-1981 -In the Matter of the Commission's Review of its Rules for Energy Efficiency Programs Contained in Chapter 4901:1-39 of the Ohio Administrative Code; PUCO Case No. 13-0651. -In the Matter of the Commission's Review of its Rules for the Alternative Energy Portfolio Standard Contained in Chapter 4901:1-40 of the Ohio Administrative Code; PUCO Case No. 13-0652. -In the Matter of the Annual Verification of the Energy Efficiency and Peak Demand Reductions Achieved by the Electric Distribution Utilities Pursuant to R.C. 4928.66; PUCO Case No. 13-1027. -In the Matter of the Energy Efficiency and Peak Demand Reduction Program Portfolio Status Report of Ohio Edison Company, The Cleveland Electric Illuminating Company and the Toledo Edison Company; PUCO Case No. 13-1185, 13-1186, 13-1187. -In the Matter of the Application of Ohio Power Company to Initiate Phase 2 of its gridSMART Project and to Establish the gridSMART Phase 2 Rider; PUCO Case No. 13-1939 -In the Matter of the Application of Ohio Power Company for Authority to Establish a Standard Service Offer Pursuant to section 4928.143, Revised Code, in the Form of an Electric Security Plan; PUCO Case No. 13-2385. -In the Matter of the Application of Ohio Power Company for Approval of Certain Accounting Authority; PUCO Case No. 13-2386. Public Service Commission of Wisconsin -Joint Application of American Transmission Company, LLC and Northern States Power Company-Wisconsin, as Electric Public Utilities, for Authority to Construct and Operate a New Badger-Coulee 345 kV Transmission Line from the La Crosse Area, in La Crosse County, to the Greater Madison Area in Dane County, Wisconsin; PSCW Docket No. 5-CE-142. -Application of Madison Gas and Electric Company for Authority to Change Electric and Natural Gas Rates; PSCW Docket No. 3270-UR-120. -Application of Wisconsin Public Service Corporation for Authority to Adjust Electric and Natural Gas Rates; PSCW Docket No. 6690-UR-123. -Joint Application of Wisconsin Electric Power Company and Wisconsin Gas LLC, both d/b/a We Energies, for Authority to Adjust Electric, Natural Gas, and Steam Rates; PSCW Docket No. 5-UR-107. South Dakota Public Utilities Commission -In the Matter of the Consideration of Standards to Govern Avoided Cost Determinations; SDPUC Docket No. RM13-002. TRANSPORTATION Openlands, et al. v. U.S. Department of Transportation, et al., No. 1:13-cv-04950 (United States District Court, Northern District of Illinois). ELPC attorneys represent three environmental organizations in a lawsuit against the United States Department of Transportation and related agencies and officials involving the proposed Illiana Corridor highway project in northern Illinois and Indiana. Plaintiffs filed their complaint on July 10, 2013, alleging that the Defendants violated the National Environmental Protection Act (NEPA) by approving the Tier 1 Final Environmental Impact Statement (FEIS) and Record of Decision (ROD). Plaintiffs request that the Court declare the Defendants in violation of NEPA, reverse the FEIS and ROD, and enjoin the Defendants from using the FEIS and ROD in further proceedings. ELPC moved for summary judgment on April 22, 2014. The motion is fully briefed. Openlands, et al. v, Illinois Department of Transportation, et al., No. 2014-CH-06630 (Circuit Court of Cook County); No. 1:14-cv-03912 (United States District Court, Northern District of Illinois). ELPC attorneys represent two environmental organizations in a lawsuit against the Illinois Department of Transportation (IDOT) and two regional transportation planning agencies involving the proposed Illiana Corridor highway project in northern Illinois and Indiana. Plaintiffs filed their complaint on April 17, 2014, alleging that Defendants violated the Illinois Regional Planning Act (RPA) by carrying forward the project without prior approval by the Chicago Metropolitan Agency for Planning. On April 21, 2014, Plaintiffs filed a petition asking for permission to file an amended complaint adding a taxpayer count to the complaint. The court granted the petition on April 29, 2014, and Plaintiffs filed an amended complaint the same day. Plaintiffs request that the court declare the Defendants in violation of the RPA and enjoin IDOT from continuing to spend public funds on the proposed highway project. On May 28, 2014, IDOT removed the case to the United States District Court for the Northern District of Illinois. On June 16, 2014, ELPC moved to remand the case to state court. On August 6, 2014, the judge of the U.S. District Court for the Northern District of Illinois issued an order remanding the case to the Circuit Court of Cook County. ELPC filed a Motion for Summary Judgment on August 18, 2014. The judge allowed limited factual discovery, which is ongoing.
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 11	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.
Form 990, Part VI, Section C, line 19	The governing documents and financial statements are available upon request for the same period of disclosure as set forth in IRC Section 6104(d).
Form 990, Part XI, line 9:	Transfer of Net Assets 11,674.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.
MediumBullet

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

Environmental Law and Policy Center of the Midwest

Employer identification number

36-3866530

Part I

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1) Environmental Law and Policy Center Action Fund 35 East Wacker Drive Suite 1600 Chicago,IL606012208 26-4767097	Environmental advocacy	IL	501(c)(4)		Environmental Law & Policy Center of the Midwest	Yes

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2013

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	Yes	No

Schedule R (Form 990) 2013

Page 3

Part V

Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .

l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .

Yes

m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .

Yes

o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) Environmental Law and Policy Center Action Fund	B	100,000	FMV

Schedule R (Form 990) 2013

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V?UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V?UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2013

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R (see instructions).

Return Reference	Explanation

Schedule R (Form 990) 2013

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: Public interest environmental legal and policy advocacy and eco-business innovation organization working to improve environmental quality and protect our natural heritage.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	17
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	16
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	56
6	Total number of volunteers (estimate if necessary) .............	6	5
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	6,028,641	6,512,271
9	Program service revenue (Part VIII, line 2g) .........	160,565	134,715
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	225,794	233,367
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	-126,075	-66,257
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	6,288,925	6,814,096
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	362,400	231,098
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	3,890,859	4,428,539
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 306,443
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,737,499	1,545,615
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	5,990,758	6,205,252
19	Revenue less expenses. Subtract line 18 from line 12.......	298,167	608,844
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	14,560,483	16,547,102
21	Total liabilities (Part X, line 26).............	1,216,940	1,236,554
22	Net assets or fund balances. Subtract line 21 from line 20.....	13,343,543	15,310,548

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 3,420,468 including grants of $ 231,098 ) (Revenue $ 93,403 )
	Energy Project - ELPC promotes clean energy efficiency and renewable energy development solutions, and advocates for cleaner air and cleaner water by reducing pollution from conventional power plants.

4b	(Code: ) (Expenses $ 613,753 including grants of $ ) (Revenue $ 10,552 )
	Preserving Wild and Natural Places - ELPC engages in litigation and policy advocacy to protect our National Forests, rivers, and the Great Lakes. ELPC advocates sound environmental management practices that preserve natural resources and improve the quality of life in our communities.

4c	(Code: ) (Expenses $ 667,876 including grants of $ ) (Revenue $ 22,441 )
	Transportation and Land Use Reform - ELPC promotes innovative transportation soutions, including development of a Midwest high-speed rail network, which will lead to cleaner air and more jobs.

	(Code: ) (Expenses $ 564,842 including grants of $ ) (Revenue $ 8,319 )
	Environmental Markets, Global Warming Solutions, and Other Projects.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 564,842 including grants of $ ) (Revenue $ 8,319 )
4e	Total program service expenses5,266,939

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)			(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(18) David Wilhelm........................................................................ Director	1.00 ........................50	X			0	0	0
(19) Kevin Brubaker........................................................................ Deputy Director	50.00 ........................50		X		166,259	0	39,457
(20) Linda Lipton........................................................................ Director of Development	50.00 .......................			X	172,555	0	14,118
(21) Karen Torrent........................................................................ Federal Legislative Director	50.00 .......................			X	140,205	0	17,096
(22) Allen Grosboll........................................................................ Co-Legislative Director	50.00 .......................			X	126,231	0	32,082
(23) Robert Kelter........................................................................ Senior Attorney	50.00 .......................			X	134,643	0	13,218
(24) Jill Mittenhauser........................................................................ Dir. of Marketing & Communications	50.00 .......................			X	116,322	0	38,835

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	1,173,769	0	195,759

(A) Name and business address	(B) Description of services	(C) Compensation
MSB Energy Associates1800 Parmenter StreetMiddletonWI53562	Expert Analysis and Testimony	135,807




2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c		169,475
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f		6,342,796

g	Noncash contributions included in lines 1a-1f:$		6,618
h	Total. Add lines 1a-1f.......			6,512,271
			Business Code
2a	Energy Project		900099	93,069	93,069
b	Trans. & Land Use		900099	22,441	22,441
c	Wild & Natural Places		900099	10,552	10,552
d	Other income		900099	8,653	8,653
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			134,715
3	Investment income (including dividends, interest, and other similar amounts).......			233,367			233,367
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss)..........
8a	Gross income from fundraising events (not including $ 169,475 of contributions reported on line 1c). See Part IV, line 18 ..
	a		26,250
b	Less: direct expenses ...b		92,507
c	Net income or (loss) from fundraising events..			-66,257			-66,257
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See Instructions......			6,814,096	134,715	0	167,110


				(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............			625,758	1	797,282
2	Savings and temporary cash investments .........			1,957,547	2	881,828
3	Pledges and grants receivable, net ...........			1,840,800	3	2,936,520
4	Accounts receivable, net .............				4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net .............				7
8	Inventories for sale or use ..............				8
9	Prepaid expenses and deferred charges ..........			49,848	9	50,331
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,686,141
b	Less: accumulated depreciation .....	10b	727,112	1,088,704	10c	959,029
11	Investments—publicly traded securities ..........			8,997,826	11	10,922,112
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 .....				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 34)......			14,560,483	16	16,547,102
17	Accounts payable and accrued expenses .........			283,089	17	386,211
18	Grants payable .................				18
19	Deferred revenue ................				19
20	Tax-exempt bond liabilities .............				20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..				21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........				22
23	Secured mortgages and notes payable to unrelated third parties ..				23
24	Unsecured notes and loans payable to unrelated third parties ....				24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................			933,851	25	850,343
26	Total liabilities. Add lines 17 through 25.........			1,216,940	26	1,236,554
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............			9,878,651	27	11,195,492
28	Temporarily restricted net assets ...........			3,464,892	28	4,115,056
29	Permanently restricted net assets ...........				29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........				30
31	Paid-in or capital surplus, or land, building or equipment fund .....				31
32	Retained earnings, endowment, accumulated income, or other funds				32
33	Total net assets or fund balances ...........			13,343,543	33	15,310,548
34	Total liabilities and net assets/fund balances ........			14,560,483	34	16,547,102