Nonprofit · EIN 36-3866530
ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST
Tax-exempt · CHICAGO, IL 60601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $12,058,051 | $9,287,429 | $2,770,622 | $45,609,465 | $2,311,428 | $43,298,037 |
| June 30, 2024 | 990 | $10,939,803 | $8,819,301 | $2,120,502 | $41,492,302 | $2,490,262 | $39,002,040 |
| June 30, 2023 | 990 | $10,923,738 | $8,171,684 | $2,752,054 | $38,030,474 | $2,593,093 | $35,437,381 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $9,480,645
- Program service revenue
- $14,506
- Investment income
- $2,642,020
- Net rental income
- $9,000
- Net gain from sales of assets
- $1,845,740
- Net income from fundraising events
- -$103,807
- Other revenue
- -$79,120
Expenses
- Grants and similar amounts paid
- $252,500
- Compensation of officers, directors and key employees
- $2,487,127
- Other salaries and wages
- $3,585,888
- Salaries, compensation and benefits (total)
- $7,564,505
- Professional fundraising fees
- $0
- Occupancy
- $539,318
- Travel
- $114,477
- Depreciation
- $16,969
- Program services (functional)
- $7,575,802
- Management and general (functional)
- $1,069,425
- Fundraising (functional)
- $642,202
Balance sheet and other
- Total assets, start of year
- $41,492,302
- Total assets, end of year
- $45,609,465
- Total liabilities, end of year
- $2,311,428
- Net assets, end of year
- $43,298,037
- Land, buildings and equipment
- $19,751
- Publicly traded securities
- $39,578,797
- Net assets without donor restrictions
- $38,261,325
- Net assets with donor restrictions
- $5,036,712
- Gross receipts
- $12,165,908
- Employees
- 64
- Volunteers
- 75
- Year formed
- 1992
- State of legal domicile
- IL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| HOWARD LEARNER | PRESIDENT AND EXECUTIVE DIRECTOR Trustee or director, Officer | 60 | $519,639 | $93,496 |
| KEVIN BRUBAKER | DEPUTY DIRECTOR Key employee | 40 | $250,527 | $66,979 |
| BRADLEY KLEIN | SR. ATTORNEY Key employee | 40 | $227,064 | $55,479 |
| MARY FRANCES O'CONNOR | DEVELOPMENT DIRECTOR Key employee | 40 | $220,695 | $50,396 |
| ROBERT MICHAELS | SR. ATTORNEY Key employee | 40 | $224,439 | $39,572 |
| ROBERT KELTER | SR. ATTORNEY Highest-paid employee | 40 | $223,509 | $34,254 |
| GILLIAN CRONIN | HR DIRECTOR Highest-paid employee | 40 | $177,189 | $33,632 |
| ANN MESNIKOFF | SR. ATTORNEY Highest-paid employee | 40 | $190,547 | $20,258 |
| MARY MCCLELLAND | COMMUNICATIONS DIRECTOR Key employee | 40 | $176,396 | $22,174 |
| KATHLEEN GARVEY | SR. ATTORNEY Highest-paid employee | 40 | $141,549 | $26,129 |
| WENDY BLOOM | SR. ATTORNEY Highest-paid employee | 40 | $135,573 | $27,890 |
| MANNY FLORES | CHAIR OF THE BOARD OF DIRECTOR Trustee or director, Officer | 4 | $0 | $0 |
| SCOTT HEIDEPRIEM | VICE CHAIR OF THE BOARD OF DIRECTOR Trustee or director, Officer | 2 | $0 | $0 |
| ELLEN CRAIG | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| CARL LINGENFELTER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
14 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM COX | BOARD MEMBER Trustee or director | 1 | $0 |
| SIMON FISH | BOARD MEMBER Trustee or director | 1 | $0 |
| HARRY DRUCKER | BOARD MEMBER Trustee or director | 1 | $0 |
| STAN GOLDBLATT | BOARD MEMBER Trustee or director | 1 | $0 |
| ROBERT GRAHAM | BOARD MEMBER Trustee or director | 1 | $0 |
| SAMIR MAYEKAR | BOARD MEMBER Trustee or director | 1 | $0 |
| WILLIAM MCNARY | BOARD MEMBER Trustee or director | 1 | $0 |
| KNUTE NADELHOFFER | BOARD MEMBER Trustee or director | 1 | $0 |
| ANDREW ROSS | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHAEL SADDLER | BOARD MEMBER Trustee or director | 1 | $0 |
| CARLEEN SCHREDER | BOARD MEMBER Trustee or director | 1 | $0 |
| SMITA SHAH | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID WILHELM | BOARD MEMBER Trustee or director | 1 | $0 |
| NANCY LOEB | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 30 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| HOWARD LEARNER | PRESIDENT AND EXECUTIVE DIRECTOR Trustee or director, Officer | 60 | $500,332 | $102,418 |
| KEVIN BRUBAKER | DEPUTY DIRECTOR Key employee | 40 | $250,776 | $75,406 |
| BRADLEY KLEIN | SR. ATTORNEY Key employee | 40 | $218,971 | $68,156 |
| MARY FRANCES O'CONNOR | DEVELOPMENT DIRECTOR Key employee | 40 | $223,715 | $40,690 |
| ROBERT MICHAELS | SR. ATTORNEY Key employee | 40 | $205,962 | $54,199 |
| ROBERT KELTER | SR. ATTORNEY Highest-paid employee | 40 | $214,860 | $39,118 |
| GILLIAN CRONIN | HR DIRECTOR Highest-paid employee | 40 | $178,542 | $46,662 |
| SCOTT STRAND | SR. ATTORNEY Highest-paid employee | 40 | $190,911 | $8,418 |
| MICHAEL ZOELLER | SR. ATTORNEY Highest-paid employee | 40 | $184,440 | $8,117 |
| ANN MESNIKOFF | SR. ATTORNEY Highest-paid employee | 40 | $183,424 | $8,732 |
| MARY MCCLELLAND | COMMUNICATIONS DIRECTOR Key employee | 40 | $159,731 | $22,126 |
| MANNY FLORES | CHAIR OF THE BOARD OF DIRECTORS Trustee or director, Officer | 4 | $0 | $0 |
| DANIEL LEVIN | VICE CHAIR OF THE BOARD OF DIRECTORS Trustee or director, Officer | 2 | $0 | $0 |
| ELLEN CRAIG | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| CARL LINGENFELTER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| ALAN CHANG | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SIMON FISH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HARRY DRUCKER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| STAN GOLDBLATT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROBERT GRAHAM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SCOTT HEIDEPRIEM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SAMIR MAYEKAR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WILLIAM MCNARY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KNUTE NADELHOFFER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ANDREW ROSS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CARLEEN SCHREDER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SMITA SHAH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVID WILHELM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BRADY WILLIAMSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NANCY LOEB | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 26 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Howard A Learner | President & Executive Director Trustee or director, Officer | 60 | $503,514 | $99,349 |
| Kevin Brubaker | Deputy Director Officer | 50 | $248,204 | $69,367 |
| Bradley Klein | Senior Attorney Highest-paid employee | 50 | $216,581 | $57,367 |
| Robert Kelter | Senior Attorney Highest-paid employee | 50 | $213,467 | $34,004 |
| Mary Frances O'Connor | Director of Development Highest-paid employee | 50 | $211,017 | $34,477 |
| Robert Michaels | Senior Attorney Highest-paid employee | 50 | $194,180 | $48,063 |
| Scott Strand | Senior Attorney Highest-paid employee | 50 | $199,220 | $8,739 |
| Harry W Drucker | Chair Trustee or director, Officer | 4 | $0 | $0 |
| Daniel Levin | Vice Chairman Trustee or director, Officer | 2 | $0 | $0 |
| Carl Lingenfelter | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Ellen C Craig | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Alan Chang | Director Trustee or director | 1 | $0 | $0 |
| Simon Fish | Director Trustee or director | 1 | $0 | $0 |
| Manny Flores | Vice-Chair Trustee or director | 1 | $0 | $0 |
| Stan Goldblatt | Director Trustee or director | 1 | $0 | $0 |
| Robert L Graham | Director Trustee or director | 1 | $0 | $0 |
| Scott Heidepriem | Director Trustee or director | 1 | $0 | $0 |
| Nancy Loeb | Director Trustee or director | 1 | $0 | $0 |
| Samir Mayekar | Director Trustee or director | 1 | $0 | $0 |
| William McNary | Director Trustee or director | 1 | $0 | $0 |
| Knute Nadelhoffer | Director Trustee or director | 1 | $0 | $0 |
| Andrew Ross | Director Trustee or director | 1 | $0 | $0 |
| Carleen Schreder | Director Trustee or director | 1 | $0 | $0 |
| Smita Shah | Director Trustee or director | 1 | $0 | $0 |
| David Wilhelm | Director Trustee or director | 1 | $0 | $0 |
| Brady C Williamson | Director Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 35 E WACKER DR STE 1600, CHICAGO, IL 60601-2206
- In care of
- % ENVI
- Principal officer (990 for 2024)
- HOWARD A LEARNER, 35 EAST WACKER DRIVE 1600, CHICAGO, IL 60601
- Signed the 990
- HOWARD A LEARNER, PRESIDENT
- Phone
- (312) 673-6500
- Website
- ELPC.ORG
- Return prepared by
- SASSETTI LLC
Mission
THE ENVIRONMENTAL LAW & POLICY CENTER (ELPC) IS THE MIDWEST'S LEADING PUBLIC INTEREST ENVIRONMENTAL LEGAL ADVOCACY AND ECOBUSINESS INNOVATION ORGANIZATION, AND AMONG THE NATION'S LEADERS. WE DEVELOP AND LEAD SUCCESSFUL STRATEGIC ENVIRONMENTAL ADVOCACY CAMPAIGNS TO IMPROVE ENVIRONMENTAL QUALITY AND PROTECT OUR NATURAL RESOURCES. WE ARE PUBLIC INTEREST ENVIRONMENTAL ENTREPRENEURS WHO ENGAGE IN CREATIVE BUSINESS DEAL MAKING 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.
Program accomplishments
- ENERGY PROJECT - ELPC PROMOTES CLEAN ENERGY EFFICIENCY AND RENEWABLE WATER AND CLIMATE CHANGE SOLUTIONS BY REDUCING POLLUTION FROM CONVENTIONAL POWER PLANTS.Expenses $2,537,308 · grants $250,000 · revenue $30,193
- GREAT LAKES/GREAT PLACES - ELPC ENGAGES IN LITIGATION AND POLICY ADVOCACY WITH SCIENTIFIC SUPPORT TO PROTECT: THE GREAT LAKES AND MIDWEST RIVERS; NATIONAL FORESTS, WILDLIFE HABITAT AND BIODIVERSITY; SPECIAL CONSERVATION LANDS AND WATERWAYS; SCENIC LANDSCAPES AND OTHER VITAL NATURAL RESOURCES; AND OUTDOOR RECREATION AND FISHERIES. ELPC ADVOCATES SOUND ENVIRONMENTAL MANAGEMENT PRACTICES THAT PRESERVE NATURAL RESOURCES AND IMPROVE THE QUALITY OF LIFE IN OUR COMMUNITIES.Expenses $2,713,925 · grants $2,500
- CLEAN WATER - ELPC ATTORNEYS AND ADVOCATES IMPLEMENT, ENFORCE, AND DEFEND THE CLEAN WATER ACT. WE HOLD POLLUTERS ACCOUNTABLE AND FIGHT TO CLEAN UP MIDWEST WATER, FROM THE GREAT LAKES AND BIG RIVER SYSTEMS TO THE COMMUNITY WATERSHEDS AND SMALL-TOWN WELLS THAT PROVIDE DRINKING WATER, WILDLIFE HABITAT, JOBS, AND RECREATIONAL ENJOYMENT FOR MILLIONS.Expenses $868,298
- 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.CLEAN CLIMATE - ELPC WORKS TO ACCELERATE SMART SOLUTION IN THE BATTLE AGAINST CLIMATE CHANGE. ELPC IS FOCUSED ON ACCELERATING SOLAR ENERGY, WIND POWER, BATTERY STORAGE, AND ENERGY EFFICIENCY TO REPLACE CONVENTIONAL POLLUTING POWER PLANTS. CLEAN AIR - ELPC ATTORNEYS AND ADVOCATES IMPLEMENT, ENFORCE, AND DEFEND THE CLEAN AIR ACT. WE WORK TO REDUCE POLLUTANTS LIKE SMOG, MERCURY, PARTICULATE MATTER, AND GREENHOUSE GASES THAT HARM HUMAN HEALTH AND WILDLIFE.Expenses $1,456,271
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 36-3866530
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1993
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C30Z)
- Assets (IRS master file)
- $45,609,465
- Income (IRS master file)
- $12,165,908
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $12,058,051 | $9,287,429 | $45,609,465 | IRS |
| 990 | June 2024 | $10,939,803 | $8,819,301 | $41,492,302 | IRS |
| 990 | June 2023 | $10,923,738 | $8,171,684 | $38,030,474 | XML |
| 990 | June 2022 | $16,217,821 | $8,003,863 | $31,504,847 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-3866530).
Questions about ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST
- What is the EIN of ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST?
- The employer identification number (EIN) of ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST is 36-3866530.
- Is ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST?
- The 990 for the year ended June 30, 2025 names HOWARD A LEARNER.
- Who are the officers and directors of ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST?
- The 990 for the year ended June 30, 2025 lists 29 people; 11 received compensation from the organization, the highest $519,639 (HOWARD LEARNER, PRESIDENT AND EXECUTIVE DIRECTOR).
- How much revenue does ENVIRONMENTAL LAW & POLICY CENTER OF THE MIDWEST have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $12,058,051, expenses of $9,287,429 and total assets of $45,609,465 at year end.
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