Form990
Click to see attachment
Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2015
Open to Public Inspection
A For the 2015 calendar year, or tax year beginning 07-01-2015 , and ending 06-30-2016
BCheck if applicable:
CName of organization
Environmental Law and Policy Center of
the Midwest
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
35 East Wacker Drive No 1600
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Chicago, IL606012208
D Employer identification number

36-3866530
E Telephone number

G Gross receipts $ 5,093,721
F Name and address of principal officer:
David Wilhelm
35 East Wacker Drive No 1600
Chicago,IL606012208
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.elpc.org
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 1992
M State of legal domicile: IL
Part I
Summary
Activities  & Governance 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 MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 18
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 17
5 Total number of individuals employed in calendar year 2015 (Part V, line 2a) ...... 5 56
6 Total number of volunteers (estimate if necessary) ............. 6 75
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
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 6,373,003 4,150,324
9 Program service revenue (Part VIII, line 2g) ......... 58,747 94,487
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 261,860 290,707
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 7,589 338,909
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 6,701,199 4,874,427
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 295,083 3,667
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) 4,347,132 4,385,851
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet460,229    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 1,590,431 1,411,197
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 6,232,646 5,800,715
19 Revenue less expenses. Subtract line 18 from line 12....... 468,553 -926,288
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 17,229,519 16,383,507
21 Total liabilities (Part X, line 26)............. 1,048,477 993,729
22 Net assets or fund balances. Subtract line 21 from line 20..... 16,181,042 15,389,778
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet
Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2015)
Form 990 (2015)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: The Environmental Law & Policy Center (ELPC) is the Midwest's leading public interest environmental legal advocacy and eco-business innovation organization, and among the nation's leaders. We develop and lead successful strategic environmental (continued on Schedule O) advocacy campaigns to improve environmental quality and protect our natural resources. We are public interest environmental entrepreneurs who engage in creative business dealmaking with diverse interests to put into practice our belief that environmental progress and economic development can be achieved together. ELPC's multidisciplinary staff of talented and experienced public interest attorneys, environmental business specialists, policy advocates, and communications specialists bring a strong and effective combination of skills to solve environmental problems.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 2,713,938 including grants of $ 3,667 ) (Revenue $ 51,316 )
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 $ 647,022 including grants of $   ) (Revenue $ 13,546 )
Transportation and Land Use Reform - ELPC promotes innovative transportation solutions, including development of a Midwest high-speed rail network, which will lead to cleaner air and more jobs.
4c (Code:   ) (Expenses $ 713,446 including grants of $   ) (Revenue $ 6,000 )
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.
(Code:   ) (Expenses $ 552,082 including grants of $   ) (Revenue $ 23,625 )
Environmental Markets, Global Warming Solutions, and Other Projects.
4d Other program services (Describe in Schedule O.)
(Expenses $ 552,082 including grants of $   ) (Revenue $ 23,625 )
4e Total program service expensesMediumBullet4,626,488
Form 990 (2015)
Form 990 (2015)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment..............
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment.................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment..................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment.............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) ....Click to see attachment
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................Click to see attachment
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2015)
Form 990 (2015)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I............
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I ...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II ................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L,
Part IV
........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .............Click to see attachment
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I.
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II ...........
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I ........Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2015)
Form 990 (2015)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
28
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
56
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? .........................
8
 
 
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note.
See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2015)
Form 990 (2015)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
18
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
17
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
IL
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletKevin Brubaker35 East Wacker Drive Ste 1600   Chicago,IL606012206 (312) 673-6500
Form 990 (2015)
Form 990 (2015)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(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
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Howard A Learner......................................................................
President, Ass't Treasurer
60.00
.................
1.00
X   X       353,909 0 45,904
(2) David Wilhelm......................................................................
Chair
4.00
.................
0.50
X   X       0 0 0
(3) Daniel Levin......................................................................
Vice-Chair
1.00
.................
 
X   X       0 0 0
(4) Cameron S Avery......................................................................
Treasurer
2.00
.................
 
X   X       0 0 0
(5) Brady C Williamson......................................................................
Chair of the Litigation Committee
1.00
.................
 
X   X       0 0 0
(6) Robert L Graham......................................................................
Director
1.00
.................
 
X           0 0 0
(7) Harry W Drucker......................................................................
Director
1.00
.................
0.50
X           0 0 0
(8) Ellen C Craig......................................................................
Secretary
2.00
.................
 
X   X       0 0 0
(9) Manny Flores......................................................................
Director
1.00
.................
 
X           0 0 0
(10) Stan Goldblatt......................................................................
Director
1.00
.................
 
X           0 0 0
(11) Scott Heidepriem......................................................................
Director
1.00
.................
 
X           0 0 0
(12) Lois Lipton......................................................................
Director
1.00
.................
 
X           0 0 0
(13) William McNary......................................................................
Director
1.00
.................
0.50
X           0 0 0
(14) Knute Nadelhoffer......................................................................
Director
1.00
.................
 
X           0 0 0
(15) Smita Shah......................................................................
Director
1.00
.................
 
X           0 0 0
(16) Andrew Ross......................................................................
Director
1.00
.................
 
X           0 0 0
(17) Nancy Loeb......................................................................
Director
1.00
.................
0.50
X           0 0 0
Form 990 (2015)
Form 990 (2015)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(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
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Arthur Gibson........................................................................
Director
1.00
.......................  
X           0 0 0
(19) Kevin Brubaker........................................................................
Deputy Director
50.00
.......................0.50
        X   180,619 0 45,812
(20) Linda Lipton........................................................................
Director of Development
50.00
.......................  
        X   193,267 0 16,746
(21) Karen Torrent........................................................................
Federal Legislative Director
50.00
.......................  
        X   146,923 0 19,140
(22) Allen Grosboll........................................................................
Co-Legislative Director
50.00
.......................  
        X   139,059 0 33,007
(23) Robert Kelter........................................................................
Senior Attorney
50.00
.......................  
        X   157,666 0 18,793














1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 1,171,443 0 179,402
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet6
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet0
Form 990 (2015)
Form 990 (2015)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c 14,914
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 4,135,410
g Noncash contributions included in lines 1a-1f:$ 44,065
h Total.Add lines 1a-1f.......MediumBullet 4,150,324
 Program Service RevenueAmt Business Code
2a Energy Project 900099 51,316 51,316    
b Other Projects 900099 23,625 23,625    
c Trans. & Land Use 900099 13,546 13,546    
d Wild & Natural Places 900099 6,000 6,000    
e
f All other program service revenue.        
g Total.Add lines 2a–2f.....MediumBullet 94,487
 OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ..........MediumBullet 290,707     290,707
4 Income from investment of tax-exempt bond proceedsMediumBullet        
5 Royalties...........MediumBullet        
(ii) Personal (i) Real
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss)......MediumBullet        
(ii) Other (i) Securities
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).....MediumBullet        
8a Gross income from fundraising events (not including $ 14,914of contributions reported on line 1c). See Part IV, line 18 ....
a 554,865
b Less: direct expenses ...b 219,294
c Net income or (loss) from fundraising events..MediumBullet 335,571   335,571
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..MediumBullet        
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..MediumBullet        
Business Code Miscellaneous Revenue
11a            
b            
c            
d All other revenue .... 3,338     3,338
e Total. Add lines 11a–11d ...... MediumBullet 3,338
12 Total revenue. See Instructions......MediumBullet 4,874,427 94,487 0 629,616
Form 990 (2015)
Form 990 (2015)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ..............
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 domestic organizations and domestic governments. See Part IV, line 21 3,667 3,667
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 .... 642,125 521,305 70,450 50,370
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 2,928,180 2,377,223 321,263 229,694
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 239,045 194,067 26,227 18,751
9 Other employee benefits ....... 323,031 262,251 35,441 25,339
10 Payroll taxes ........... 253,470 205,778 27,809 19,883
11 Fees for services (non-employees):        
a Management ......        
b Legal .........        
c Accounting ........... 26,681 24,194 1,662 825
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) 304,443 276,071 18,963 9,409
12 Advertising and promotion ....        
13 Office expenses ....... 235,270 118,201 87,501 29,568
14 Information technology ...... 14,406 10,053 3,190 1,163
15 Royalties ..        
16 Occupancy ........... 467,460 375,514 55,681 36,265
17 Travel ............ 168,506 144,468 18,162 5,876
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 82,657 34,574 25,793 22,290
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 57,512 46,672 6,321 4,519
23 Insurance ... 17,133 13,904 1,883 1,346
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 35,290 17,615 12,744 4,931
b Training & Recruitment 1,112 770 342  
c
d
e All other expenses 727 161 566  
25 Total functional expenses. Add lines 1 through 24e 5,800,715 4,626,488 713,998 460,229
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 MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2015)
Form 990 (2015)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX ..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 862,556 1 580,235
2 Savings and temporary cash investments ......... 1,067,740 2 475,638
3 Pledges and grants receivable, net ...... 3,051,193 3 2,913,858
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 ...... 70,804 9 51,045
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 1,657,118
b Less: accumulated depreciation 10b 975,280 825,157 10c 681,838
11 Investments—publicly traded securities . 11,352,069 11 11,680,893
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)... 17,229,519 16 16,383,507
Liabilities 17 Accounts payable and accrued expenses ..... 290,024 17 333,743
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 758,453 25 659,986
26 Total liabilities. Add lines 17 through 25.. 1,048,477 26 993,729
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets 11,846,266 27 12,468,682
28 Temporarily restricted net assets ........... 4,334,776 28 2,921,096
29 Permanently restricted net assets   29  
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet 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 ........... 16,181,042 33 15,389,778
34 Total liabilities and net assets/fund balances ........ 17,229,519 34 16,383,507
Form 990 (2015)
Form 990 (2015)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
4,874,427
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
5,800,715
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-926,288
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
16,181,042
5
Net unrealized gains (losses) on investments ...............
5
135,024
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
15,389,778
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2015)
Form 990 (2015)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
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.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
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.)
1
2
3
4


5
6
7
8
9
10
11
a
b
c
d
e
f
Enter the number of supported organizations ..............  

g
Provide the following information about the supported organization(s).
(i)Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total      

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2015

Schedule A (Form 990 or 990-EZ) 2015
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) right arrow (a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) 2015 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... 4,178,358 6,028,641 6,512,271 6,373,003 4,150,324 27,242,597
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 4,178,358 6,028,641 6,512,271 6,373,003 4,150,324 27,242,597
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).. 5,701,662
6 Public support. Subtract line 5 from line 4. 21,540,935
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) 2015 (f) Total
7 Amounts from line 4.. 4,178,358 6,028,641 6,512,271 6,373,003 4,150,324 27,242,597
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 151,458 225,794 233,367 261,860 290,707 1,163,186
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 VI.)..       7,589 3,338 10,927
11 Total support. Add lines 7 through 10. 28,416,710
12
12
725,261
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................right arrow
Section C. Computation of Public Support Percentage
14
14
75.800 %
15
15
74.040 %
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2015

Schedule A (Form 990 or 990-EZ) 2015
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) right arrow (a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) 2015 (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) right arrow (a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) 2015 (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 VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2015

Schedule A (Form 990 or 990-EZ) 2015
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990 or 990-EZ) 2015

Schedule A (Form 990 or 990-EZ) 2015
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described in (a) above?
11b
 
 
c
A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990 or 990-EZ) 2015

Schedule A (Form 990 or 990-EZ) 2015
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    

Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by .035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    

Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990 or 990-EZ) 2015

Schedule A (Form 990 or 990-EZ) 2015
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity
 
3 Administrative expenses paid to accomplish exempt purposes of supported organizations  
4 Amounts paid to acquire exempt-use assets  
5 Qualified set-aside amounts (prior IRS approval required)  
6 Other distributions (describe in Part VI). See instructions  
7Total annual distributions. Add lines 1 through 6.  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions
 
9 Distributable amount for 2015 from Section C, line 6  
10 Line 8 amount divided by Line 9 amount  

Section E - Distribution Allocations (see instructions) (i)
Excess Distributions
(ii)
Underdistributions
Pre-2015
(iii)
Distributable
Amount for 2015
1 Distributable amount for 2015 from Section C, line
6
 
2 Underdistributions, if any, for years prior to 2015
(reasonable cause required--see instructions)
 
3 Excess distributions carryover, if any, to 2015:
a
b
c
d From 2013.......  
e From 2014.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2015 distributable amount  
i Carryover from 2010 not applied (see
instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.  
4Distributions for 2015 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2015 distributable amount  
c Remainder. Subtract lines 4a and 4b from 4.  
5 Remaining underdistributions for years prior to
2015, if any. Subtract lines 3g and 4a from line 2
(if amount greater than zero, see instructions)
 
6 Remaining underdistributions for 2015. Subtract
lines 3h and 4b from line 1 (if amount greater than
zero, see instructions)
 
7 Excess distributions carryover to 2016. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a
b
c Excess from 2013.......  
d From 2014.......  
e From 2015.......  
Schedule A (Form 990 or 990-EZ) (2015)

Schedule A (Form 990 or 990-EZ) 2015
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990 or 990-EZ) 2015


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
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





Form 990-PF




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
Special Rules
......... 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) (2015)
Schedule B (Form 990, 990-EZ, or 990-PF) (2015) Page 2
Name of organization
Environmental Law and Policy Center of
the Midwest
Employer identification number
36-3866530
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


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
Page 3
Name of organization
Environmental Law and Policy Center of
the Midwest
Employer identification number

36-3866530
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) (2015)
Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
Page 4
Name of organization
Environmental Law and Policy Center of
the Midwest
Employer identification number

36-3866530
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. 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 (c) Use 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 (c) Use 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 (c) Use 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 (c) Use 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) (2015)

Additional Data


Software ID:  
Software Version:  
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 BulletInformation about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
Open to Public
Inspection
If the organization answered "Yes" on 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" on 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" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), 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.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV.
2
Political expenditures ......................................................................................................................SchCMd Bullet
$  
3
Volunteer hours .............................................................................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
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-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2015

Schedule C (Form 990 or 990-EZ) 2015
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 Bulletexpenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet
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) ............................................... 14,818  
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................................... 135,400  
c Total lobbying expenditures (add lines 1a and 1b) ....................................................................... 150,218  
d Other exempt purpose expenditures ......................................................................................... 4,476,270  
e Total exempt purpose expenditures (add lines 1c and 1d) .................................................................... 4,626,488  
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
381,324  
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) .......................................................................... 95,331  
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? ..............................................................................................................

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 separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in)
(a) 2012 (b) 2013 (c) 2014 (d) 2015 (e) Total
2a Lobbying nontaxable amount 458,092 464,888 467,882 381,324 1,772,186
b Lobbying ceiling amount
(150% of line 2a, column(e))
2,658,279
c Total lobbying expenditures 435,767 368,148 212,940 150,218 1,167,073
d Grassroots nontaxable amount 114,523 116,222 116,971 95,331 443,047
e Grassroots ceiling amount
(150% of line 2d, column (e))
664,571
f Grassroots lobbying expenditures 28,675 33,905 37,933 14,818 115,331
Schedule C (Form 990 or 990-EZ) 2015


Schedule C (Form 990 or 990-EZ) 2015
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 on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
No
Yes
(b)
Amount
1
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:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
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
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
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."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
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? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) .........................................
5
 
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, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C (Form 990 or 990EZ) 2015


Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on 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.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
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" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year ....    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ....    
5
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? ...........
6
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? ............................
Part II
Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
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.
Held at the End of the 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  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
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)? .............................
9
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" on Form 990, Part IV, line 8.
1a
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.
b
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)
Revenue included on Form 990, Part VIII, line 1 .........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
2
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:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
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) 2015

Schedule D (Form 990) 2015
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
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):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
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?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
b
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" on Form 990, Part IV, line 10.
(a)Current year (b)Prior year (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 ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations .................
3a(i)
 
 
(ii) related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
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' on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment)
(b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land ...      
b Buildings        
c Leasehold improvements   1,362,064 704,866 657,198
d Equipment ...   222,469 214,902 7,567
e Other ...   72,585 55,512 17,073
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 681,838
Schedule D (Form 990) 2015

Schedule D (Form 990) 2015
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' on 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    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' on 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
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
Deferred rent 659,986
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 659,986
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) 2015

Schedule D (Form 990) 2015
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on 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 (losses) 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' on 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: The Center follows the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Center may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Center and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the financial reporting period projected in these consolidated financial statements. The Center files Forms 990 in the U.S. federal jurisdiction and the State of Illinois. The Center is generally no longer subject to examination by the Internal Revenue Service for tax years before 2013.
Schedule D (Form 990) 2015


Additional Data


Software ID:  
Software Version:  




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" on 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 arrowAttach to Form 990 or Form 990-EZ.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
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" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
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?
b
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)
(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity
(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i)
(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow      
3
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 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2015
Schedule G (Form 990 or 990-EZ) 2015
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on 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.




VerticalRevenue
(a) Event #1

Dinner 1
(event type)
(b) Event #2

Dinner 2
(event type)
(c) Other events

 
(total number)
(d) Total events
(add col. (a) through col. (c))

1

Gross receipts . . . . .

256,164

313,615

 

569,779

2

Less: Contributions . . . .

11,064

3,850

 

14,914
3 Gross income (line 1 minus
line 2) . . . . . .

245,100

309,765

 

554,865



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . .        
6 Rent/facility costs . . . . 71,254 109,949   181,203
7 Food and beverages . . .        
8 Entertainment . . . .        
9 Other direct expenses . . . 17,738 20,353   38,091
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow 219,294
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow 335,571
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo
(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1

Gross revenue . . . . .

 

 

 

 
VerticalDirectExpenses

2

Cash prizes . . . . .

 

 

 

 

3

Noncash prizes . . . .

 

 

 

 

4

Rent/facility costs . . . .

 

 

 

 

5

Other direct expenses . . .

17,738

20,353

 

38,091


6


Volunteer labor . . . .
%
%
%


7

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

 

8

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

 

9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2015
Schedule G (Form 990 or 990-EZ) 2015
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
12
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? . . . . . . . . . . . . . . . . .
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
%
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
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 $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
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) 2015
Additional Data


Software ID:  
Software Version:  
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" on Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
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
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
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 .........
1b
Yes
 
2
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? ..
2
Yes
 
3
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.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
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), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization?
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on 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 ............
7
Yes
 
8
Were any amounts reported on 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 .............................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2015

Schedule J (Form 990) 2015
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 on 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 in column(B) reported as deferred on prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
1Howard A LearnerPresident, Ass't Treasurer (i)

(ii)
349,964
-------------
0
3,280
-------------
0
665
-------------
0
17,980
-------------
0
27,924
-------------
0
399,813
-------------
0
0
-------------
0
2Kevin BrubakerDeputy Director (i)

(ii)
177,405
-------------
0
2,450
-------------
0
764
-------------
0
17,980
-------------
0
27,832
-------------
0
226,431
-------------
0
0
-------------
0
3Linda LiptonDirector of Development (i)

(ii)
184,570
-------------
0
7,450
-------------
0
1,247
-------------
0
15,290
-------------
0
1,456
-------------
0
210,013
-------------
0
0
-------------
0
4Karen TorrentFederal Legislative Director (i)

(ii)
144,535
-------------
0
2,088
-------------
0
300
-------------
0
11,749
-------------
0
7,391
-------------
0
166,063
-------------
0
0
-------------
0
5Allen GrosbollCo-Legislative Director (i)

(ii)
136,814
-------------
0
2,245
-------------
0
0
-------------
0
17,343
-------------
0
15,664
-------------
0
172,066
-------------
0
0
-------------
0
6Robert KelterSenior Attorney (i)

(ii)
149,763
-------------
0
7,230
-------------
0
673
-------------
0
10,673
-------------
0
8,120
-------------
0
176,459
-------------
0
0
-------------
0
Schedule J (Form 990) 2015

Schedule J (Form 990) 2015
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 All reported individuals on Schedule J, Part II received discretionary bonuses for above and beyond performance.
Schedule J (Form 990) 2015
Additional Data


Software ID:  
Software Version:  
SCHEDULE M
(Form 990)


Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990
OMB No. 1545-0047
2015
Open to Public Inspection
Name of the organization
Environmental Law and Policy Center of
the Midwest
Employer identification number

36-3866530
Part I
Types of Property
(a)
Check if applicable
(b)
Number of contributions or items contributed
(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g
(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods .......
     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 526 44,065 Market Price
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests ....
       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures .....
       
14 Qualified conservation
contribution—Other ...
       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that
it must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
 
No
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2015)
Schedule M (Form 990) (2015)
Page 2
Part II
Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Schedule M (Form 990) (2015)

Additional Data


Software ID:  
Software Version:  
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 990-EZ 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
2015
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 Disclosures: The Environmental Law & Policy Center ("ELPC") was involved in the following litigation during FY 2016 (July 1, 2015 - June 30, 2016). Unless otherwise noted, court-awarded fees were not recovered in any of these cases during FY 2016. NATURAL RESOURCES PRESERVATION Herr et al v. United States Forest Service, et al., No. 2:14-cv-00105 (United States District Court for the Western District of Michigan) Herr et al. v United States Forest Service, et al., No. 14-2381 (United States Court of Appeals for the Sixth Circuit) ELPC represents intervenors Sylvania Wilderness Cabins, Timothy Schmidt, Friends of Sylvania, and the Upper Peninsula Environmental Coalition in defending a private landowner's challenge to United States Forest Service regulations prohibiting motorboat usage in the Sylvania Wilderness in Michigan's Upper Peninsula. After the U.S. District Court for the Western District of Michigan issued an Opinion, on September 24, 2014, dismissing Plaintiffs' claims, the Plaintiffs appealed to the U.S. Court of Appeals for the Sixth Circuit, which, on October 9, 2015, issued a decision reversing, in part, and remanding the case to the district court for a decision on the merits. The parties filed cross-motions for summary judgment, and on June 13, 2016, the District Court granted ELPC's and the Forest Service's motions for summary judgment and denied the Plaintiffs' motion. National Parks Conservation Association v. United States Forest Service, et al., Case No. 1:15-cv-01582-APM (U.S. District Court for the District of Columbia) ELPC attorneys represent the National Parks Conservation Association, which filed a lawsuit on September 29, 2015 challenging the Forest Service's decision to permit a gravel mining operation that would be both visible and audible from Theodore Roosevelt National Park. The Forest Service conducted only an Environmental Assessment instead of a more rigorous Environmental Impact Statement. The Forest Service found that there would be no significant environmental impact from the mine that would not be otherwise mitigated. In comments to the Forest Service, the National Park Service opposed this permit approval in light of the scenic and historic importance of Theodore Roosevelt National Park. Elkhorn Minerals, LLC, which would build and operate the gravel mine, intervened in the case. Following the District Court's denial of a motion for preliminary injunction on January 22, 2016, the parties submitted cross-motions for summary judgment on February 10, 2016. On March 31, 2016, the Court denied the Plaintiff's motion for summary judgment and granted the Forest Service's motion for summary judgment. In re Peabody Energy Corporation, et al., Case No. 16-42529-399 (U.S. Bankruptcy Court for the Eastern District of Missouri). ELPC intervened as a party of interest in the Peabody Energy bankruptcy proceedings to request relief from the automatic stay provision of the Bankruptcy Code. When Peabody entered bankruptcy, it was "self-bonding" mine reclamation obligations of about $1.2 billion in four states, including Illinois and Indiana. That means that, instead of securing its cleanup obligations with third-party financial assurances, state regulators had allowed Peabody to secure them with a "promise to pay" based on the purported strength of its balance sheet. Peabody asserted that, even during bankruptcy and upon its emergence, it should be permitted to continue self-bonding its cleanup obligations. ELPC participated in the bankruptcy proceedings to ensure that Peabody would not be allowed to emerge from bankruptcy with continued self-bonding. ELPC subsequently objected to Peabody's plan of reorganization to the extent it could become effective without complete replacement of self-bonds. At the hearing on the plan for reorganization, Peabody stated on the record that all self-bonds would be replaced with commercial surety bonds (and some Indiana bond pool funds) as of the effective date of the plan, thereby resolving ELPC's objection in our favor. CLEAN AIR Natural Resources Defense Council, Inc., Respiratory Health Ass'n and Sierra Club v. Illinois Power Resources, LLC, et al., Case No.: 1:13-cv-01181 (United States District Court for the Central District of Illinois) ELPC attorneys represent the Respiratory Health Association and Sierra Club in litigation asserting that the Dynegy subsidiaries operating the E.D. Edwards Coal Plant near Peoria, Illinois, violated their emission limits on opacity and particulate matter on thousands of occasions. On behalf of their clients, ELPC attorneys are seeking a determination of liability and that remedial actions be taken. The case was filed in April 2013 and remains active. North Dakota et al. v. Heydinger et al., No. 11-cv-3232 (U.S. District Court, District of Minnesota), on appeal, Nos. 14-2156, 14-2251 (U.S. Court of Appeals for the Eighth Circuit) North Dakota and other allied plaintiffs challenged the constitutionality of Minnesota's Next Generation Electricity Act ("NGEA"). On September 20, 2013, ELPC and other environmental groups filed an amicus curiae brief 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, in part, and granting summary judgment to the plaintiffs. The case was appealed to the Eighth Circuit. A three-judge panel voted to affirm the judgement below, but with three separate opinions and no single rationale gaining support from a panel majority. The State of Minnesota ultimately declined to seek rehearing or to petition for certiorari to the U.S. Supreme Court. CLEAN WATER United States et al. v. Metropolitan Water Reclamation District of Greater Chicago, No. 14-1776 (United States Court of Appeals for the Seventh Circuit) 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. ELPC and four other public interest environmental groups filed a motion to intervene in the case. After reviewing public comments, the United States moved to enter the Consent Decree on June 7, 2013. ELPC and other environmental groups appealed the District Court's entry of the consent decree. Briefing took place from June 2014 to January 2015, and oral argument was held on February 12, 2015. An Opinion was issued by the 7th Circuit on July 9, 2015, thus ending this litigation. Gulf Restoration Network et al v. McCarthy, No. 13-31214 (United States Court of Appeals for the Fifth Circuit) ELPC attorneys are challenging the U.S. EPA'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. The District Court 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 Clean Water Act. The U.S. EPA appealed, arguing that the decision was vested to the Agency's unreviewable discretion. On April 7, 2015, the U.S. Court of Appeals for the Fifth Circuit vacated the order of the district court and remanded the case for further proceedings in the district court. The case is pending before the District Court. 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 to the Bear Run Mine. The petition, filed June 30, 2010, alleged that the Indiana Department of Environmental Management failed to comply with various state and federal water quality standards when it issued the permit. The administrative law judge issued a decision on September 11, 2013, which ELPC attorneys appealed to the Indiana Office of Environmental Adjudication. A decision was issued on September 23, 2015, and the matter was not appealed further.
Form 990, Additional Disclosure Continued: 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 ("MWRD") 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 and briefed between July and October 2014. The Board issued its decision granting summary judgment in favor of Respondents on December 18, 2014. The case was subsequently appealed to the Illinois Appellate Court. Summary judgment was approved by the Appellate Court on February 26, 2016, remanding the matter back to the Illinois Pollution Control Board for further proceedings. Prairie Rivers Network, Natural Resources Defense Council, Sierra Club, Environmental Law & Policy Center, Friends of Chicago River, and Gulf Restoration Network v. Illinois Pollution Control Board, Illinois Environmental Protection Agency and Metropolitan Water Reclamation District of Greater Chicago, Cause No. 1-15-0971 (In the Appellate Court of Illinois for the First Judicial District) In response to Illinois Pollution Control Board's grant of summary judgment in favor the MWRD and Illinois Environmental Protection Agency in ELPC's challenge of NPDES permits issued to MWRD for the operation of three of its water reclamation plants, ELPC and our colleagues filed an appeal with the Illinois Appellate Court, First District on April 10, 2015. Briefing concluded on November 20, 2015, and summary judgment was approved by the Court on February 26, 2016. The case is now remanded to the Illinois Pollution Control Board for further proceedings. 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 NPDES permit violations at a coalmine 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. Settlement discussions are ongoing regarding associated penalties. 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. 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, Prairie Rivers Network and the Sierra Club, 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. The suit remains pending before the Board. Sierra Club and Hoosier Environmental Council v. Indiana Department of Environmental Management and Liberty Mine, LLC, Cause No. 15-W-J-4850 (Indiana Office of Environmental Adjudication) On December 11, 2015, Sierra Club and Hoosier Environmental Council filed a petition for administrative review of Indiana Department of Environmental Management's (IDEM's) issuance of a Clean Water Act Section 401 Certification that the activities proposed by Liberty Mine, LLC will comply with state water quality standards. Petitioners claim that IDEM did not comply with applicable regulations in issuing this certification. On March 21, 2016, ELPC appeared as counsel in this proceeding. The parties are currently engaged in discovery. Sierra Club, Natural Resources Defense Council, Prairie Rivers Network and Environmental Law & Policy Center v. Illinois Environmental Protection Agency and Midwest Generation, LLC, PCB 15-189 (Illinois Pollution Control Board) ELPC attorneys represent citizen groups in a third-party appeal of an NPDES permit renewal issued to the Waukegan Generating Station operated by Midwest Generation. The petition was filed on April 29, 2015, 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. After briefing, the Board granted Petitioners' Motion for Summary Judgment regarding several issues on April 7, 2016, but reserved final judgment until facts can be further developed in subsequent proceedings. Iowa Environmental Council v. Iowa Department of Natural Resources, CVCV 50224 (Polk County Iowa District Court) On July 23, 2015, ELPC attorneys filed a petition on behalf of the Iowa Environmental Council for judicial review of the Iowa Department of Natural Resources' (DNR) approval of an antidegradation alternatives analysis for a planned wastewater treatment plant expansion for the City of Clarion, Iowa. The petition argued that the antidegradation alternatives analysis approved by DNR did not comply with antidegradation rules that have been incorporated into Iowa law and did not properly consider environmental benefits of less polluting alternatives. After briefing on the record and a hearing, the Court ruled in favor of the Iowa Environmental Council on March 17, 2016. Board of Water Works Trustees v. Sac Count Board of Supervisors et al, No 16-0076 (Iowa Supreme Court) On February 16, 2016, ELPC filed an amicus curiae brief on the questions certified to the Iowa Supreme Court in the Board of Water Works Trustees. ELPC addressed the public health crisis as a result of significant water pollution and argued that the presumption of public benefit underlying immunity for drainage districts under state law should be a rebuttable, and Des Moines Water Works should have the opportunity to do so in this case. ENERGY 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 2016, ELPC attorneys worked on the following cases: -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. -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. -Electric Power Supply Association et al. v. AEP Generation Resources, Inc. and Ohio Power Company, FERC Docket EL 16-33. -Electric Power Supply Association et al. v. FirstEnergy Solutions Corp. et al., FERC Docket EL 16-34.
Form 990, Additional Disclosure Continued: STATE COURT ENERGY CASES Supreme Court of Ohio: Environmental Law & Policy Center v. Public Utilities Commission of Ohio, No. 2013-0513 (Supreme Court of Ohio) ELPC appealed a Public Utilities Commission of Ohio ("PUCO") decision approving FirstEnergy's electric security plan, asserting that the decision was unlawful because FirstEnergy did not follow PUCO rules in filing a completed application and testimony supporting the application. The Supreme Court denied ELPC's appeal on May 18, 2016, concluding that any error did not cause prejudice to ELPC. 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 curiae 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. On April 13, 2016, the Ohio Supreme Court issued an opinion upholding the Board's decision on other grounds and declining to rule on the dormant Commerce Clause issue. 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) ELPC filed a brief in support of rules regarding accounting for savings from utility energy efficiency programs issued by the Public Utilities Commission of Ohio. The Ohio Supreme Court has not yet set a date for oral argument or ruled on the case. 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. 2013-2026 ELPC appealed a decision by the Public Utilities Commission of Ohio granting trade secret protection to information regarding FirstEnergy purchases of renewable energy credits. The Ohio Supreme Court has not yet set a date for oral argument or ruled on the case. STATE PUBLIC UTILITIES COMMISSION CASES ELPC intervenes 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 2016, ELPC attorneys worked on the following cases: Illinois Commerce Commission -The Citizens Utility Board and he 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. 14-0135 -Application for an Order Granting Grain Belt Express Clean Line LLC a Certificate of Public Convenience and Necessity pursuant to Section 8-406.1 of the Public Utilities Act to Construct, Operate and Maintain a High Voltage Electric Service Transmission Line and to Conduct a Transmission Public Utility Business in connection therewith and authorizing Grain Belt Express Clean Line Pursuant to Section 8-503 and 8-406.1(i) of the Public Utilities Act to Construct the High Voltage Electric Transmission Line; Docket No 15-0277. Case was appealed to the Illinois Court of Appeals and is awaiting decision. -Amendment of 83 Ill. Adm. Code 465; Docket 15-0273; Net metering rulemaking - ELPC intervened and filed comments regarding the proposed net metering rules -Amendment of 83 Ill. Adm. Code 412 and 83 Ill. Adm. Code 453; Docket 15-0512 - ELPC intervened, filed comments and served discovery regarding proposed amendments to Adm. Code 412.190, which regulates marketing for renewable energy electricity products. Iowa Utilities Board -In re: Interstate Power & Light Company; Docket No. TF-2014-0546 - the ELPC filed to highlight concerns with the methodology of Interstate Power & Light Company's PURPA avoided cost tariff filing. The Board never ruled in this docket, and Interstate filed to withdraw this tariff when it filed its most recent tariff. -Distributed Generation Inquiry; Docket No. NOI-2014-0001 - the ELPC participated to defend net metering and promote other policies to support solar and distributed generation. -In Re: Pella Electric Cooperative Association, Docket No. TF-2015-0305 - On August 4, 2015, ELPC intervened and filed an objection to Pella Electric's proposed $85 charge on renewable energy facilities on behalf of ELPC, Iowa Environmental Council, Iowa Solar Energy Trade Association, Iowa Interfaith Power and Light, Solar Energy Industries Association, Vote Solar and two Pella Electric members. Pella Electric withdrew its proposed tariff on August 27, 2015, and the Board accepted the withdrawal on September 1, 2015. -Eagle Point Solar, LLC v. Interstate Power and Light Company, Docket No. FCU-2015-0009 - On July 29, 2015, ELPC filed a petition to intervene on behalf of itself, the Iowa Environmental Council, Iowa Solar Energy Trade Association, Iowa Interfaith Power and Light, Solar Energy Industries Association, and Winnesheik Energy District. The case raised three issues: 1) whether net metering was allowed for third party financed systems, 2) whether Interstate's tariff excluding large general service customers from net metering was consistent with Iowa law; and 3) whether Interstate's tariff change requiring a year of energy usage below a kWh threshold was discriminatory. Our intervention focused on issues one and two. After the intervention, Interstate conceded that a 2014 Iowa Supreme Court case made clear third-party financing was legal in Iowa and net metering like other rules applied. -In re: Interstate Power & Light Company; Docket No. EPB-2014-0150 - ELPC intervened in Interstate Power & Light 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. On January 16, 2015, the parties filed a joint settlement agreement, which the Board approved on March 23, 2015. The parties are continuing implementation of the settlement. -In re: MidAmerican Energy Company; Docket No. EPB-2014-156 - ELPC 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. On January 8, 2015, the parties filed a joint settlement agreement, which the Board approved on March 12, 2015. The parties are continuing implementation of the settlement. -In re: Interstate Power & Light Company; Docket No. EPB-2016-0150 - ELPC intervened in Interstate Power & Light Company's Emission Plan and Budget docket to advocate for the most effective compliance with environmental regulations including the Clean Power Plan. ELPC has engaged in discovery and in settlement discussions. -In re: MidAmerican Energy Company; Docket No. EPB-2016-156 - ELPC 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 engaged in discovery and in settlement discussions. -Application of MidAmerican Energy Company for a Determination of Ratemaking Principles RPU-2015-0002 - On May 13, 2015, ELPC filed an intervention on behalf of itself and the Iowa Environmental Council to support MidAmerican's Wind X project. ELPC engaged in discovery, filed direct testimony and participated in settlement discussions. The Board approved the settlement with modifications on August 21, 2015. -Application of MidAmerican Energy Company for a Determination of Ratemaking Principles RPU-2016-0001 - On May 2, 2016, ELPC filed an intervention on behalf of itself and the Iowa Environmental Council to support MidAmerican's Wind XI project. ELPC engaged in discovery, filed direct testimony, and participated in settlement discussions. Michigan Public Service Commission -In the matter of the application of Consumers Energy Company for authority to amend its renewable energy plan, Docket U-17752 -In the matter of 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 295 of 2008; Docket U-17792 -In the matter of the application of CONSUMERS ENERGY COMPANY for ex parte approval of a solar distributed generation pilot program; Docket U-17875
Form 990, Additional Disclosure Continued: -In the matter of the application of DTE ELECTRIC COMPANY for authority to increase its rates, amend its rate schedules and rules governing the distribution and supply of electric energy, and for miscellaneous accounting authority; Docket U-17767 -In the matter of the Application CONSUMERS ENERGY COMPANY for Authority to increase its rates for the generation and distribution of electricity and for other relief; Docket U-17990 Minnesota Public Utilities Commission -In the Matter of Xcel Energy's Plan for a Community Solar Garden Program Pursuant to Minn. Stat. 216B.1641; Docket Number: E002/M-13-867 -In the Matter of the Further Investigation into Environmental and Socioeconomic Costs Under Minn. Stat. 216B.2422, subd. 3; Docket Number: E999/CI-14-643 -In the Matter of a Commission Inquiry into Fees Charged on Qualifying Facilities; Docket Number: E999/CI-15-755 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 this case, the PUCO approved an Electric Security Plan proposed by FirstEnergy. ELPC filed an appeal of this case before the Ohio Supreme Court, which was denied by the Court on May 18, 2016, in Case No. 2013-0513. -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. ELPC filed comments in opposition to an application by FirstEnergy to suspend most of its energy efficiency programs pursuant to Senate Bill 310. The PUCO granted FirstEnergy's application, and the docket remains open while FirstEnergy administers its remaining programs. -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. ELPC participated in Duke's proceeding for approval of its portfolio of energy efficiency programs. The portfolio was approved and the docket remains open while Duke administers its programs. -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. ELPC participated in Dayton Power & Light's proceeding for approval of its portfolio of energy efficiency programs. The portfolio was approved and the docket remains open while Dayton Power & Light administers its programs. -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 this case the PUCO reviewed renewable energy credit procurements by FirstEnergy. ELPC has a pending appeal of this case before the Ohio Supreme Court, Case No. 2013-2026. -In the Matter of the Commission's Investigation of Ohio's Retail Electric Service Market; PUCO Case No. 12-3151-EL-COI. This is a docket opened by the PUCO to investigate potential improvements to Ohio's competitive retail electricity market, in which ELPC offered comments. The final order in the case was issued in May 2014, but the docket remains open during implementation of certain aspects of the order. -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. Ohio Power Siting Board Case No. 12-1981. Rulemaking docket seeking stakeholder input on potential revisions to Ohio Power Siting Board rules for approval of transmission projects, as well as siting of wind projects in the wake of amendments to state law requiring setbacks for wind turbines. ELPC offered comments regarding the transmission siting rules, which were incorporated in part in an OPSB order issued in February 2014. The Board finalized adoption of the relevant portions of the rules in a November 2015 order and closed the docket in February 2016. -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. Rulemaking docket seeking stakeholder input on PUCO rules regarding utility energy efficiency programs and renewable energy requirements. The case is still pending in light of intervening revisions to Ohio's energy efficiency and renewable energy laws. -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. Docket regarding the report of the PUCO's independent evaluator on the 2011 Ohio utility energy efficiency programs. The PUCO has not yet issued an order approving the report. -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. Docket for the filing of FirstEnergy's annual report on its 2012 energy efficiency programs. There has not been any final order in the case. -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. AEP application to continue deployment of smart grid technology in its service territory. ELPC submitted comments encouraging the implementation of cost-effective technologies such as Volt/VAR and expanded reporting by AEP on the results of its efforts. An evidentiary hearing regarding approval of the stipulation is now scheduled to begin August 1, 2016. -In the Matter of the Application of Ohio Power Company for Authority to Establish a Standard Service Offer Pursuant to 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. AEP application for an Electric Security Plan for 2015-2018. ELPC participated at hearing and submitted post-hearing briefing opposing PUCO approval of a power purchase agreement that would require customers to bear the costs of AEP's ownership stake in two Ohio Valley Electric Corporation coal plants. The PUCO rejected that portion of AEP's proposal in a February 25, 2015 order, but approved a placeholder rider allowing for such power purchase agreements to be proposed in the future. That decision is currently pending rehearing. Meanwhile, on April 13, 2016, AEP filed an application to extend the term of the approved ESP and modify certain terms in accordance with an approved stipulation in Case No. 14-1693. No schedule has been set for consideration of that application. -In the matter of the application of Duke Energy Ohio, Inc. for Recovery of Program Costs, Lost Distribution Revenue and Performance Incentives Related to its Energy Efficiency and Demand Response Programs; PUCO Case No. 14-457. Duke filing seeking cost recovery related to its energy efficiency and demand reduction programs. ELPC sought late intervention after the PUCO issued a May 2015 order disapproving Duke's method of calculating shared savings incentive payments, providing our view of the agreed upon incentive mechanism without taking a position on the issue. Duke and PUCO staff filed a joint stipulation in January 2016. The PUCO has not yet issued an order regarding the stipulation. -PUCO Case No. 14-841; In the Matter of the Application of Duke Energy Ohio for or Authority to Amend its Certified Supplier Tariff, P.U.C.O. No. 20; PUCO Case No. 14-842. Duke application for an Electric Security Plan for 2015-2018. ELPC participated at hearing and submitted post-hearing briefing opposing PUCO approval of a power purchase agreement that would require customers to bear the costs of Duke's ownership stake in two Ohio Valley Electric Corporation coal plants. The PUCO rejected that portion of Duke's proposal in a February 25, 2015 decision, which is currently pending rehearing.
Form 990, Additional Disclosure Continued: -In the Matter of the Amendment of Chapters 4901:1-10 and 4901:1-21, Ohio Administrative Code, Regarding Electric Companies and Competitive Retail Electric Service, to Implement 2014 Sub.S.B. No. 310; PUCO Case No. 14-1411. Rulemaking docket to implement 2014 law requiring utilities to disclose the costs of compliance with state energy efficiency and renewable portfolio standards. ELPC coordinated with other environmental groups to provide comments seeking a full disclosure of the costs and benefits of the standards. The PUCO issued an order in December 2014 that required the disclosure only of the costs of the standards, and denied an ELPC application for rehearing in August 2015. -In the Matter of the Application of Duke Energy Ohio, Inc. for Approval to Continue Cost Recovery Mechanism for Energy Efficiency Programs through 2016; PUCO Case No. 14-1580. Duke application pursuant to a prior stipulation to extend the shared savings cost recovery mechanism for its energy efficiency programs, set to expire at the end of 2015, through 2016. The PUCO held a hearing in July 2015 but has yet to issue an order in the case. -In the Matter of the Application 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 R.C. 4928.143 in the Form of an Electric Security Plan; PUCO Case No. 14-1297. FirstEnergy application for approval of a 2016-2019 Electric Security Plan, including a proposal to purchase power at ratepayer expense from three coal plants and a nuclear plant owned by its unregulated generation affiliate. ELPC has participated as a party opposing the power purchase agreement and certain energy efficiency programs proposed by stipulation outside of the existing portfolio planning process. After the PUCO issued an order approving the stipulated plan in March 2016, FirstEnergy proposed certain modifications on rehearing in May 2016. A hearing on the modified proposal is scheduled for July 2016. -In the Matter of the Application Seeking Approval of Ohio Power Company's Proposal to Enter into an Affiliate Power Purchase Agreement for Inclusion in the Power Purchase Agreement Rider; PUCO Case No. 14-1693; In the Matter of the Application of Ohio Power Company for Approval of Certain Accounting Authority; PUCO Case No. 14-1694. AEP application for approval of an agreement to purchase power from a number of coal plant units owned by its unregulated generation affiliate in Ohio at ratepayer expense, with similar treatment for its ownership interest in two Ohio Valley Electric Corporation plants. ELPC intervened in the case to oppose the agreement. AEP, PUCO staff, and several parties filed a joint stipulation in December 2015. On March 31, 2016, the PUCO issued an order approving the stipulation with amendments, but AEP proposed certain modifications to the stipulation through rehearing briefing in May 2016. The PUCO has not yet acted on the proposed modifications. -In the Matter of the Joint Application of Ohio Power Company and Solvay Specialty Polymers for Approval of a Special Arrangement Agreement; PUCO Case No. 14-2296; In the Matter of the Joint Application of Ohio Power Company and Kraton Polymers U.S. LLC for Approval of a Special Arrangement Agreement; PUCO Case No. 14-2304. Related AEP filings seeking PUCO approval of incentive payments for two combined heat and power projects under AEP's energy efficiency portfolio plan. ELPC coordinated with other environmental groups to file comments supporting the application but seeking certain modifications. The PUCO approved the applications in November 2015. -In the Matter of the Commission's Review of Chapter 4901:1-10, Ohio Administrative Code, Regarding Electric Companies; PUCO Case No. 12-2050. PUCO rulemaking docket reviewing certain rules, including net metering rules. ELPC offered comments in the initial rulemaking process, which resulted in final rule supportive of distributed generation. However, the PUCO withdrew that rule before it took effect and in March 2015 reopened the docket to revisit the net metering provisions. In November 2015, the PUCO issued a new draft rule for comments preserving large portions of the original final rule. The PUCO has not yet issued a final rule. -In the Matter of the Application of The Dayton Power and Light Company for an Increase in Electric Distribution Rates; PUCO Case No. 15-1830; In the Matter of the Application of The Dayton Power and Light Company for Approval to Change Accounting Methods; PUCO Case No. 15-1831. DP&L distribution rate case application, including a proposal to increase the residential fixed customer charge. No schedule has yet been set for consideration of the application. -In the Matter of the Application of The Dayton Power and Light Company for Tariff Approval; PUCO Case No. 16-395; In the Matter of the Application of The Dayton Power and Light Company for Approval of Revised Tariffs; PUCO Case No. 16-396; In the Matter of the Application of The Dayton Power and Light Company for Approval of Certain Accounting Authority Pursuant to Ohio Rev. Code 4905.13; PUCO Case no. 16-397. DP&L application for approval of a 2017-2019 Electric Security Plan, including a proposal for a ratepayer subsidy for certain generation facilities owned by a DP&L affiliate. The PUCO has not yet set a procedural schedule for the case. -In the Matter of the Filing by Ohio Edison Company, The Cleveland Electric Illuminating Company, and The Toledo Edison Company of a Grid Modernization Business Plan; Case No. 16-481. FirstEnergy grid modernization plan filing describing potential grid modernization initiatives for the PUCO's review and approval. ELPC has intervened and will participate to ensure the cost-effective implementation of grid modernization technologies to reduce energy consumption and produce corresponding environmental benefits. -In the Matter of the Application of Duke Energy Ohio, Inc., for Approval of its Energy Efficiency and Peak Demand Reduction Portfolio of Programs; PUCO Case No. 16-576. Duke application for approval of its portfolio of energy efficiency programs for 2017-2019. ELPC has intervened and will participate in advocating for robust, cost-effective energy efficiency programs. -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; PUCO Case No. 16-649. DP&L application for approval of its portfolio of energy efficiency programs for 2017-2019. ELPC has intervened and will participate in advocating for robust, cost-effective energy efficiency programs. -In the Matter of the Application of Ohio Edison Company, The Cleveland Electric Illuminating Company, and The Toledo Edison Company For Approval of Their Energy Efficiency and Peak Demand Reduction Program Portfolio Plans; PUCO Case No. 16-743. FirstEnergy application for approval of its portfolio of energy efficiency programs for 2017-2019. ELPC has intervened and will participate in advocating for robust, cost-effective energy efficiency programs. The PUCO has scheduled an evidentiary hearing in this case for October 11, 2016. -In the Matter of the 2015 Application for the Energy Efficiency and Peak Demand Reduction Portfolio Status Report of the Ohio Edison Company; PUCO Case No. 16-941; In the Matter of the 2015 Application for the Energy Efficiency and Peak Demand Reduction Portfolio Status Report of the Cleveland Electric Illuminating Company; PUCO Case No. 16-942; In the Matter of the 2015 Application for the Energy Efficiency and Peak Demand Reduction Portfolio Status Report of the Toledo Edison Company; PUCO Case No. 16-943. FirstEnergy's annual report on its 2015 energy efficiency programs and shared savings claim. ELPC submitted comments regarding the report in June 2016 regarding the legal and factual basis for FirstEnergy's claimed shared savings incentive payment.
Form 990, Additional Disclosure Continued: 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 TRANSPORTATION Openlands, et al. v. U.S. Department of Transportation, et al., No. 1:13-cv-04950 (United States District Court for the 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 by approving the Tier 1 Final Environmental Impact Statement ("FEIS") and Record of Decision ("ROD"). On June 16, 2015, the District Court granted Plaintiffs' Motion for Summary Judgment and declared that the Defendants violated the National Environmental Policy Act in approving its FEIS and ROD. The Court remanded the Tier 1 FEIS and ROD to the agencies for proceedings consistent with the judgment. The defendants appealed to the United States Court of Appeals for the Seventh Circuit, but voluntarily withdrew their appeal in September 2015. ELPC requested attorneys' fees and costs pursuant to the Equal Access to Justice Act. ELPC and the Department of Justice reached settlement on the issue of attorney fees and costs, and ELPC received $45,423.10. Openlands, et al. v. U.S. Department of Transportation, et al., No. 1:15-cv-04529 (United States District Court for the 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 May 21, 2015, alleging that the Defendants violated the National Environmental Protection Act ("NEPA") by approving the Tier 2 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. Plaintiffs filed a Motion for Status Hearing on October 2, 2015, and Defendants filed a Joint Motion to Stay Proceedings on October 9, 2015; the parties briefed these motions. On February 29, 2016, Plaintiffs filed a Motion for Decision or, in the Alternative, Request for Status Update. On May 3, 2016, the Court granted Defendants' Joint Motion for a Stay, denied Plaintiffs' Motion as moot, and requested briefing on the issues of preclusion and ripeness. Briefing on these issues concluded on June 24, 2016. The parties are waiting for the Court to rule. Openlands et al. v. U.S. Department of Transportation et al., Case Nos. 15-2724, 15-2725, 15-2726 (United States Court of Appeals for the Seventh Circuit) This was a case combining the appeals of the decision in Openlands, et al. v. U.S. DOT et al., No. 1:13-cv-04950 (N.D. Ill. 2015) by Defendants Illinois Department of Transportation, Indiana Department of Transportation, and the Federal Highway Administration. 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. 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. ELPC filed a Motion for Summary Judgment on August 18, 2014. ELPC filed an Amended Motion for Summary Judgment on April 10, 2015. The judge allowed written and oral discovery, which concluded on March 31, 2016. Briefing concluded on June 27, 2016. Department of Transportation, et al. v. Association of American Railroads, United State Supreme Court, No. 13-1080, USDOT v. Assn. of Amer. Railroads, 2015 U.S. Lexis 1713 (U.S. March 9, 2015) In August 2014, the Solicitor General of the United States, on behalf of the Department of Transportation, sought Supreme Court review of the July 2, 2013 decision by the District Court of Appeals for the District of Columbia, vacating Section 207 of the Passenger Rail Investment and Improvement Act of 2008, ("PRIIA"), 49 U.S.C. 24101, as unconstitutional. Section 207 of PRIIA involves metrics and standards of performance for passenger rail service promulgated by the Federal Railroad Administration. The Association of American Railroads brought the case against the United States Department of Transportation challenging the validity of those standards. In August 2014, attorneys representing ELPC, the National Association of Railroad Passengers, All Aboard Ohio and Virginians for High Speed Rail filed an amicus brief in the case supporting the constitutionality of Section 207. On March 9, 2015, the Supreme Court unanimously vacated the lower court decision finding that Section 207 was constitutional and remanded it back to the court of appeals for further proceedings.
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).
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2015


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet
Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2015
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?
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) 2015
Schedule R (Form 990) 2015
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



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(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?



(k)
Percentage
ownership


Yes No 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
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2015
Schedule R (Form 990) 2015
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
No
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 .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
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) Environment Law and Policy Center Action Fund

Q 3,338 FMV





Schedule R (Form 990) 2015
Schedule R (Form 990) 2015
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)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(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?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2015
Schedule R (Form 990) 2015
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) 2015

Additional Data


Software ID:  
Software Version: