Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,303,153 | 1,825,640 | 2,237,760 | 1,748,239 | 3,233,376 | 10,348,168 |
| 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 | 1,303,153 | 1,825,640 | 2,237,760 | 1,748,239 | 3,233,376 | 10,348,168 |
| 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).. | 3,810,501 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 6,537,667 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,303,153 | 1,825,640 | 2,237,760 | 1,748,239 | 3,233,376 | 10,348,168 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 27,531 | 25,972 | 27,952 | 29,014 | 57,332 | 167,801 |
| 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.).. | 5,085 | 5,085 | ||||
| 11 | Total support. Add lines 7 through 10 | 10,521,093 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 | ||||
| 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 2019 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-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | OTHER INCOME 5,085 |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | CLEAN ENERGY AND CLIMATE CHANGE: THIS PROGRAM FOCUSES ON OVERALL REDUCTION OF GREENHOUSE GAS EMISSIONS NECESSARY TO AVOID THE WORST EFFECTS OF CLIMATE CHANGE. MCEA ADVOCATES FOR STATE-LEVEL STRATEGIES AT THE LEGISLATURE, AGENCIES, AND COURTS THAT MAXIMIZE REDUCTION OF GREENHOUSE GAS EMISSIONS. MCEA'S STRATEGY INCLUDES LONG-TERM DEVELOPMENT OF MODERN AND SUSTAINABLE ENERGY SOURCES FOR MINNESOTA AND RETIREMENT OF FOSSIL FUEL PLANTS IN ORDER TO REDUCE CARBON POLLUTION. TO SUPPORT THIS GOAL, MCEA SERVES AS LEGAL COUNSEL FOR SEVERAL MINNESOTA ENERGY PARTNERS INCLUDING CLEAN GRID ALLIANCE, FRESH ENERGY, AND SIERRA CLUB. ACROSS ALL OF ITS PROGRAMS, MCEA'S LONG-STANDING REPUTATION FOR EXCELLENCE AND EFFECTIVENESS AND ITS STRATEGIC ADVANTAGE OF SMART, STRATEGIC IN-HOUSE LAWYERS, POLICY EXPERTS, AND COMMUNICATIONS SAVVY COMBINE TO ENSURE THE GREATEST POSSIBLE IMPACT. MCEA'S ADVOCACY IS DRIVEN BY LAW AND SCIENCE, AND ITS STAFF CAN DEPLOY A VARIETY OF TACTICS TO ENSURE THE BEST POSSIBLE OUTCOME FOR MINNESOTA'S ENVIRONMENT AND THE HEALTH OF ITS PEOPLE. |
| FORM 990, PAGE 2, PART III, LINE 4C | WATER QUALITY: MCEA'S WATER QUALITY PROGRAM FOCUSES ON PROTECTING MINNESOTA'S GREATEST NATURAL RESOURCE AND ECONOMIC ASSET: ITS WATER. MCEA SUPPORTS STRENGTHENING STATEWIDE PROTECTIONS FOR DRINKING WATER, GROUNDWATER AND LAKES AND RIVERS, INCLUDING PROTECTION FROM AGRICULTURAL POLLUTANTS SUCH AS PHOSPHORUS, NITRATE, AND BACTERIA. MCEA PARTNERS WITH LOCALCOMMUNITIES CONCERNED ABOUT THE IMPACT OF FACTORY FARMS ON THEIR DRINKING WATER TO PROVIDE LEGAL SUPPORT AND REPRESENTATION, A POWERFUL COMBINATION OF LOCAL ACTIVISM AND LEGAL PROWESS THAT HAS PROVEN EFFECTIVE REPEATEDLY. MCEA'S WORK IN THE LAKE SUPERIOR BASIN FOCUSES ON STRENGTHENING THE GREAT LAKES COMPACT TO PROTECT AGAINST INTER-BASIN WITHDRAWALS, AND WORKING TO PUT POLICIES IN PLACE THAT PROTECT AGAINST THE SPREAD OF AQUATIC INVASIVE SPECIES INTO LAKE SUPERIOR. MCEA ALSO ACTS AS A WATCHDOG TO ASSURE THAT CLEAN WATER FUNDS FROM THE LEGACY AMENDMENT AND LOTTERY FUNDS ARE TARGETED EFFECTIVELY. |
| FORM 990, PAGE 2, PART III, LINE 4D | ENVIRONMENTAL JUSTICE: ENVIRONMENTAL HARMS FALL MORE HEAVILY ON SOME COMMUNITIES THAT ARE HISTORICALLY AND DISPROPORTIONATELY AFFECTED BY ENVIRONMENTAL IMPACTS AND POLLUTION. IN THESE AREAS, ENVIRONMENTAL LAWS ARE IGNORED OR ENFORCED IN SUCH A WAY TO PROTECT POLLUTERS, NOT THE COMMUNITY. MCEA'S ADVOCACY FOCUSES ON SEEKING ENVIRONMENTAL JUSTICE FOR ALL. MCEA PARTNERS WITH COMMUNITIES ACROSS THE STATE WHERE POLLUTION IS CONCENTRATED AND WHERE LEGAL REPRESENTATION AND EXPERTISE WILL HAVE THE GREATEST IMPACT. MCEA IS PROUD TO HAVE DEDICATED AND GENERAL FUNDING TO SUPPORT ENVIRONMENTAL JUSTICE WORK AND AIMS TO INTEGRATE ENVIRONMENTAL JUSTICE PRINCIPLES INTO EVERY ASPECT OF ITS WORK. ULLU MINNESOTA-CENTRIC CLIMATE COMMUNICATIONS - DURING THE 2019-2020 FISCAL YEAR MCEA MAINTAINED A FISCAL SPONSORSHIP RELATIONSHIP WITH ULLU TO SUPPORT DEVELOPMENT OF THEIR CLIMATE CRISIS EDUCATION PROGRAM. THE GOAL OF ULLU IS TO MEET AVERAGE MINNESOTANS WHERE THEY ARE AT - USING PRINCIPALS OF BEHAVIOR DESIGN, MARKETING, COGNITIVE PSYCHOLOGY AND DECISION MAKING. ULLU BUILT A DIGITAL PLATFORM TO LEAD ONLINE CONVERSATIONS THAT PROMOTE HEALTHY CLIMATE CONVERSATIONS AND ACTIONS. THIS PROGRAM USED A COMBINATION OF IN- PERSON EVENTS AND DIGITAL EVENTS TO IDENTIFY AND AMPLIFY COMMUNITY VOICES. A CONVERSATION GUIDE WAS PROVIDED TO HELP COMMUNITY MEMBERS ENCOURAGE EACH OTHER TO TAKE THEIR FIRST ACTIVE STEPS FOR THE CLIMATE. EVENTS INCLUDED A 250 PROGRAM LAUNCH WITH 250 PEOPLE WHERE A LOCAL SOCCER STAR SPOKE AND A PRE-PANDEMIC EARTH-FRIENDLY DINNER. |
| FORM 990, PAGE 6, PART VI, LINE 8B | THE ORGANIZATION'S EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE BOARD BETWEEN MEETINGS IF NECESARY AND PROVIDES AN UPDATE OF ACTIONS TO THE BOARD AT THE NEXT MEETING. NO OTHER COMMITTEE OF THE ORGANIZATION HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | IT IS THE POLICY OF THE MINNESOTA CENTER FOR ENVIRONMENTAL ADVOCACY (MCEA) THAT MCEA STAFF WILL GENERATE ALL FINANCIAL INFORMATION FOR THE EXTERNAL AUDIT AND 990 TAX RETURN. AFTER STAFF REVIEW OF THE DRAFT AUDIT AND 990 DOCUMENTS, THE ADMINISTRATION AND FINANCE COMMITTEE OF THE BOARD WILL MEET WITH STAFF TO REVIEW THE DRAFT DOCUMENTS FOR APPROVAL AND RECOMMENDATION TO THE BOARD. THE RECOMMENDATION OF THE ADMINISTRATION AND FINANCE COMMITTEE WILL BE PRESENTED TO THE FULL BOARD FOR ADOPTION. THESE ACTIONS WILL BE COMPLETED BEFORE THE FIRST FILING DATE OF NOVEMBER 15 OF REPORTING YEAR. IF THE FULL BOARD CANNOT MEET AND CONSIDER THE RECOMMENDATION PRIOR TO NOVEMBER 15, THE EXECUTIVE COMMITTEE MAY ACT ON BEHALF OF THE BOARD ON THE RECOMMENDATION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD REQUIRES EACH DIRECTOR, OFFICER AND STAFF MEMBER TO BE ADVISED OF THE CONFLICT OF INTEREST POLICY, AND PROVIDED A COPY, IMMEDIATELY UPON ASSUMING DUTIES OR RELATIONSHIP AT MCEA. EACH FALL, THE BOARD MEMBERS ARE PROVIDED WITH THE NECESSARY FORMS TO UPDATE THEIR STATUS. STAFF WORKS WITH BOARD MEMBERS TO HAVE ALL FORMS COMPLETED AND RETURNED. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE FOLLOWING DESCRIBES THE PROCESS USED BY MCEA TO SET COMPENSATION FOR ITS EXECUTIVE DIRECTOR. MCEA COMPENSATION INCLUDES SALARY AND BENEFITS. THE BENEFITS PACKAGE INCLUDES PAID TIME OFF (ACCRUED AT VARYING RATES BASED ON TENURE) AND A BENEFITS PAYMENT THAT CAN BE USED TO PURCHASE HEALTH CARE, PURCHASE OTHER COVERAGE, CONTRIBUTE TO RETIREMENT OR BE USED IN ANOTHER MANNER AS DETERMINED BY THE EMPLOYEE. EVERY EMPLOYEE RECEIVES THE SAME BENEFIT PACKAGE. THE BENEFITS PAYMENT IS DESIGNED TO COVER AT LEAST THE COST OF INDIVIDUAL HEALTH CARE INSURANCE FOR THE EMPLOYEE. THE AMOUNT OF THE PAYMENT IS REVIEWED ANNUALLY AND ADJUSTED AS COVERAGE COSTS AND BUDGET ALLOW. MCEA SALARY COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BASED ON THE FOLLOWING FACTORS: 1.CURRENT SALARY AND TENURE OF INCUMBENT (OR PREVIOUS INCUMBENT IF FILLING VACANCY). 2.SALARY AND TENURE OF COMPARABLE POSITIONS, INCLUDING OTHER ORGANIZATIONS OF LIKE SIZE AND ACTIVITY AS REPORTED ON THEIR 990. 3.A SURVEY OF THE EXISTING MARKET BASED ON SIMILAR JOB POSTINGS ON THE MN COUNCIL OF NONPROFITS WEBSITE, LOCAL NEWSPAPERS AND JOB BOARDS AND NATIONAL SOURCES SUCH AS MONSTER.COM. 4.A PUBLISHED SURVEY OF REPORTED SALARIES/COMPENSATION FOR EXECUTIVE DIRECTOR OR OTHER TOP POSITIONS. THE PRIMARY SOURCE FOR THIS INFORMATION IN MINNESOTA IS THE MINNESOTA NONPROFIT SALARY AND BENEFITS SURVEY PUBLISHED REGULARLY BY THE MN COUNCIL OF NONPROFITS. 5. MCEA COMMISSIONED A COMPENSATION STUDY IN EARLY 2019 CONDUCTED BY SMITH PILOT, A WASHINGTON DC BASED GROUP OF COMPENSATION EXPERTS SPECIALIZING IN NONPROFIT SALARIES. THIS STUDY WAS CONDUCTED WITH THE GOAL OF EVALUATING FAIRNESS OF STAFF COMPENSATION FOR EXECUTIVE MANAGEMENT, ATTORNEY COMPENSATION, PROGRAM DIRECTORS, TECHNICAL SPECIALISTS AND SUPPORT STAFF. RESULTS OF THIS STUDY WILL BE USED AS PART OF AN ANNUAL REVIEW OF MCEA COMPENSATION FOR ALL STAFF. THIS INFORMATION IS EVALUATED BY THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE, WITH ACTION RECOMMENDED BY THE COMMITTEE SUBMITTED TO THE FULL BOARD FOR FINAL APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, FORM 990 IS PUBLISHED AT WWW.GUIDESTAR.COM. |
| Software ID: | |
| Software Version: |