2024-11-25T07:42:05-06:00 2024-02-29 270851983 SPONSEL CPA GROUP LLC 251 N ILLINOIS ST STE 450 INDIANAPOLIS IN 46204 990 2023-03-01 202321854 THE CONSERVATION LAW CENTER INC CONS 8128560229 116 S INDIANA AVENUE SUITE 4 BLOOMINGTON IN 47408 CHRISTIAN FREITAG EXECUTIVE DIRECTOR 8128560229 2024-11-22 1 1 ELIZABETH M BELCHER CPA P01227829 3176086699 2024-11-22 2023 2024-10-15 13:58:12Z CHRISTIAN FREITAG 116 S INDIANA AVENUE SUITE 4 BLOOMINGTON IN 47408 1263642 0 X WWW.CONSERVATIONLAWCENTER.ORG X 2005 IN THE CONSERVATION LAW CENTER PROVIDES LEGAL COUNSEL TO CONSERVATION ORGANIZATIONS USUALLY WITHOUT CHARGE, WORKS TO IMPROVE CONSERVATION LAW AND POLICY, AND OFFERS LAW STUDENTS A CLINICAL EXPERIENCES IN THE PRACTICE OF LAW. 7 7 10 14 0 0 1164409 1151752 0 500 102570 111390 0 0 1266979 1263642 0 0 0 0 540441 716123 0 0 64323 135480 215933 675921 932056 591058 331586 2632407 3213881 0 0 2632407 3213881 X THE CONSERVATION LAW CENTER PROVIDES LEGAL COUNSEL TO CONSERVATION ORGANIZATIONS USUALLY WITHOUT CHARGE, WORKS TO IMPROVE CONSERVATION LAW AND POLICY, AND OFFERS LAW STUDENTS A CLINICAL EXPERIENCE IN THE PRACTICE OF LAW. 0 0 718997 500 THE CONSERVATION LAW CENTER PROVIDES LEGAL COUNSEL TO CONSERVATION ORGANIZATION USUALLY WITHOUT CHARGE, WORKS TO IMPROVE CONSERVATION LAW AND POLICY, AND OFFERS LAW STUDENTS A CLINICAL EXPERIENCE IN THE PRACTICE OF LAW, INCLUDING THE ENVIRONMENTAL LEGAL AID CLINIC. THE NORTHERN LAKE COUNTY INDIANA LIES ALONG THE SOUTHERN SHORE OF LAKE MICHIGAN, IS CROSSED BY THE GRAND CALUMET AND LITTLE CALUMET RIVERS, AND IS DOTTED WITH WETLANDS IN A DUNE AND SWALE ECOSYSTEM THAT IS GLOBALLY RARE. OVER THE PAST 125+ YEARS, THIS REGION HAS ALSO BEEN HOME TO HEAVY INDUSTRY AND THE INFRACTURE TO SERVE IT - INCLUDING ROADS, RAILWAYS, PIPELINES, AND SHIPPING PORTS ALONG LAKE MICHIGAN. SOME OF THESE INDUSTRIES HAVE NOT ALWAYS BEEN GOOD NEIGHBORS, POLLUTING THE AIR, STREAMS, AND LAND, AND LEAVING BEHIND TOXIC RESIDUES IN SOIL AND GROUNDWATER. THE ABUSE OF THIS PRISTINE LAND HAS BEEN SO EXTENSIVE AND LONG-TERM THAT NORTHERN LAKE COUNTY HAS DEVELOPED A REPUTATION AS A DUMPING GROUND - A SACRIFICE ZONE FOR THE MOST HEAVILY-POLLUTING INDUSTRIES. WHILE EVEN THE DIRTIEST INDUSTRY MAY CREATE JOBS, IT CAN HARDLY JUSTIFY THE CUMULATIVE EFFECTS OF ALL THIS POLLUTION ON THE HEALTH OF THE MORE THAN 175,000 HOOSIERS WHO CALL THE REGION THEIR HOME.THE CONSERVATION LAW CENTER SEEKS TO SERVE LOCAL RESIDENTS WHO WANT TO IMPROVE THE ENVIRONMENT OF NORTHERN LAKE COUNTY. OUR MISSION IS TO ASSIST RESIDENTS IN MAKING POSITIVE CHANGE IN THEIR COMMUNITY - TO BE THEIR LAWYER, NOT THEIR LEADER. WE DO THIS BY PROVIDING INFORMATION ABOUT STATE AND FEDERAL LAWS, CONNECT THEM WITH RESOURCES WHERE THEY CAN LEARN ABOUT AIR AND WATER QUALITY, AND ANSWER QUESTIONS ABOUT SPECIFIC FACITLITIES. FOR INDIVIDUALS OR GROUPS WITH A SPECIFIC ENVIRONMENTAL CONCERN WITH A LEGAL CONNECTION, WE WILL ENTER INTO AN ATTORNEY-CLIENT RELATIONSHIP TO REPRESENT THEM IN NEGOTIATIONS AND, IF NECESSARY, LITIGATION. 718997 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X X X CHRISTIE PACE 8128560229 116 S INDIANA AVENUE SUITE 4 BLOOMINGTON IN 47408 ROBERT FISCHMAN SECRETARY 2.00 X X 0 0 0 LISA MCKINNEY MEMBER 2.00 X 0 0 0 GLENN SCOLNIK MEMBER 2.00 X 0 0 0 RANDALL T SHEPARD MEMBER 2.00 X 0 0 0 BETSY SMITH MEMBER 1.00 X 0 0 0 W WILLIAM WEEKS CHAIRMAN 2.00 X X 0 0 0 CATHERINE WILKINSON TREASURER 2.00 X X 0 0 0 CHRISTIAN FREITAG EXECUTIVE DIRECTOR 40.00 X 31000 0 1284 KIM FERRARO STAFF ATTORNEY 40.00 X 110158 0 4880 141158 0 6164 1 0 0 0 0 140492 1011260 1151752 PROGRAM INCOME 541900 500 500 500 72776 72776 38614 0 38614 38614 38614 1263642 0 0 111890 32284 24341 5383 2560 592243 444181 100682 47380 46255 39299 4069 2887 45341 34006 7708 3627 17695 11738 5911 46 22993 15253 7681 59 36155 33283 2850 22 85516 82330 3186 243 24 219 28639 23965 734 3940 9227 507 8666 54 PROGRAM SUPPLIES 10488 8582 1563 343 DUES AND SUBSCRIPTIONS 2803 2803 PROFESSIONAL DEVELOPMEN 1512 1512 SERVICE CHARGES 662 662 932056 718997 148736 64323 159480 198286 50358 51011 2422569 2964584 2632407 3213881 0 0 X 610416 754978 2021991 2458903 2632407 3213881 2632407 3213881 331586 249888 0 X X 0 1 X 1 0 X 302614 621334 512659 676553 1151752 3264912 302614 621334 512659 676553 1151752 3264912 1843569 1421343 6577 961 9650 52728 72776 142692 3407604 0.41710 0.41840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1903186 2500 261046 -93652 2073080 1552367 482508 -131689 1903186 1579919 -27552 1552367 1.00000 0 0 0 X 1490537 249888 249888 1240649 22993 22993 1263642 909063 0 909063 22993 22993 932056 PART V, LINE 4: THE CLC'S ENDOWMENTS CONSIST OF TWO DONOR-RESTRICTED FUNDS ESTABLISHED FOR CONSERVATION ATTORNEY POSITIONS. PART X, LINE 2: ACCOUNTING PRINCIPLES FOLLOWING THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CLC AND DISCLOSE IF THE CLC HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CLC, AND HAS CONCLUDED THAT AS OF FEBRUARY 29, 2024 AND FEBRUARY 28, 2023, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CLC IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. NO INTEREST OR PENALTIES WERE INCURRED FOR THE YEARS ENDED FEBRUARY 29, 2024 AND FEBRUARY 28, 2023. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE BOARD OF DIRECTORS PRIOR TO ITS FILING WITH THE IRS. THE SECRETARY, TREASURER, DIRECTOR OR OFFICE MANAGER PROVIDES AN ORAL OR WRITTEN REVIEW OF FORM 990, PRESENTS IT TO THE BOARD, AND ANSWERS ANY QUESTIONS THE BOARD MAY HAVE ABOUT THE FORM. THE DATE FORM 990 WAS PROVIDED AND A SUMMARY OF ANY QUESTIONS AND ANSWERS IS RECORDED. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST STATEMENT IS MAILED ANNUALLY TO EACH MEMBER OF THE BOARD. EACH BOARD MEMBER ACKNOWLEDGES THE POLICY BY SIGNING AND RETURNING TO THE OFFICE MANAGER. FORM 990, PART VI, SECTION B, LINE 15A CLC USES A COMPENSATION COMMITTEE AND A COMPENSATION SURVEY OR STUDY. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE CLC'S OFFICE UPON REQUEST. FORM 990, PART XII, LINE 2C: CLC HAS A FINANCE COMMITTEE THAT IS MADE UP OF MEMBERS OF THE BOARD. THIS COMMITTEE ALONG WITH THE BOARD TREASURER AND CLC STAFF ARE RESPONSIBLE FOR OVERSIGHT OF THE ANNUAL AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT AND AUDITOR. THERE HAVE BEEN NO CHANGES TO THIS PROCESS SINCE THE PREVIOUS YEAR.