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Nonprofiteer
← PUBLIC HEALTH LAW CENTER INC

Form 990 for tax year 2023

Filed by PUBLIC HEALTH LAW CENTER INC.

Totals

Total revenue
$5,601,836
Total expenses
$5,562,639
Contributions and grants received
$72,953
Grants paid
$0
Program service revenue
$5,528,714
Investment income
$0
Other revenue
$169
Total assets, end of year
$1,086,715
Total liabilities, end of year
$457,293
Net assets or fund balances, end of year
$629,422
Program services expenses (Part IX)
$4,513,184
Management and general expenses
$1,049,455
Fundraising expenses
$0
Program service expenses (Part III)
$4,513,184

Program services were 81.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $72,953

  • 2a · Program service revenue: LEGAL TECHNICAL ASSIST

    total $5,528,714 · related or exempt $5,528,714

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $169 · excluded $169

  • 11e · Other revenue, total

    $169

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $261,005 · program services $230,415 · management and general $30,590

  • 7 · Other salaries and wages

    total $3,362,030 · program services $3,122,247 · management and general $239,783

  • 8 · Pension plan contributions

    total $119,122 · program services $104,787 · management and general $14,335

  • 9 · Other employee benefits

    total $395,158 · program services $359,080 · management and general $36,078

  • 10 · Payroll taxes

    total $280,017 · program services $260,148 · management and general $19,869

  • 11c · Fees: accounting

    total $1,864 · management and general $1,864

  • 11g · Fees: other

    total $185,351 · program services $181,593 · management and general $3,758

  • 13 · Office expenses

    total $2,704 · program services $1,627 · management and general $1,077

  • 14 · Information technology

    total $120,044 · program services $6,429 · management and general $113,615

  • 16 · Occupancy

    total $63,379 · management and general $63,379

  • 17 · Travel

    total $132,230 · program services $130,562 · management and general $1,668

  • 19 · Conferences, conventions and meetings

    total $71,527 · program services $69,814 · management and general $1,713

  • 20 · Interest

    total $1,700 · program services $1,700

  • 22 · Depreciation, depletion and amortization

    total $34,089 · program services $34,089

  • 24a · Other expenses: ADMINISTRATIVE EXPENSES

    total $488,034 · management and general $488,034

  • 24b · Other expenses: MINOR EQUIPMENT

    total $33,337 · management and general $33,337

  • 24c · Other expenses: CLIENT SERVICE MATERIAL

    total $8,990 · program services $8,712 · management and general $278

  • 24d · Other expenses: DUES & MEMBERSHIPS

    total $2,058 · program services $1,981 · management and general $77

Balance sheet

Part X, book values.

  • 3 · Pledges and grants receivable

    beginning of year $941,011 · end of year $929,686

  • 4 · Accounts receivable

    beginning of year $143,747 · end of year $136,797

  • 9 · Prepaid expenses and deferred charges

    beginning of year $49,915 · end of year $20,232

  • 19 · Deferred revenue

    beginning of year $544,448 · end of year $457,293

  • 27 · Net assets without donor restrictions

    beginning of year $585,787 · end of year $624,984

  • 28 · Net assets with donor restrictions

    beginning of year $4,438 · end of year $4,438

Mission and programs · 2023

Mission

SEE SCHEDULE O.

Activities or mission (Part I)

HELP COMMUNITY LEADERS USE THE POWER OF LAW AND POLICY TO IMPROVE AMERICA'S HEALTH.

  • WHILE OUR MISSION REMAINS CONSTANT, OUR PROGRAMS AND ACTIVITIES EVOLVE OVER TIME, AS WE TAKE ON A BROADENING SPECTRUM OF ISSUES AND STRIVE TO CENTER EQUITY MORE CONSISTENTLY IN ALL OUR WORK. DESPITE THE CHALLENGES OF THE COVID PANDEMIC, AND NOTWITHSTANDING OUR TRANSITION TO A FULLY REMOTE WORKING ENVIRONMENT, WE CONTINUED TO DELIVER EFFECTIVE SERVICES WITHOUT INTERRUPTION. AMONG OUR PROGRAM SERVICE ACCOMPLISHMENTS DURING THE YEAR:1. WE CONTINUED AS THE NATION'S PRIMARY SOURCE OF LEGAL TECHNICAL ASSISTANCE TO THOSE ADDRESSING THE LEADING CAUSE OF PREVENTABLE DEATH: THE EPIDEMIC OF COMMERCIAL TOBACCO USE. AMONG OTHER THINGS, WE:- WORKED INTENSELY WITH NATIONAL AND LOCAL PARTNERS TO ADDRESS OUR HIGHEST PRIORITY RELATED TO TOBACCO AND HEALTH: THE USE OF MENTHOL-FLAVORED TOBACCO PRODUCTS TO TARGET AFRICAN AMERICANS, YOUTH, AND LGBTQ COMMUNITIES. IN AUGUST 2022, THE FDA PROPOSED A FEDERAL RULE TO END THE PRODUCTION OF MENTHOL CIGARETTES AND ALL FLAVORED CIGARS -- A DEVELOPMENT THAT WILL IN TIME SAVE HUNDREDS OF THOUSANDS OF LIVES. THIS ACTION WAS IN RESPONSE TO OUR 2013 CITIZEN PETITION CALLING FOR FDA REGULATION TO PROHIBIT MENTHOL CIGARETTES. THE WORK TO GET A FINAL RULE PUBLISHED CONTINUES. - COMPLETED OUR FIFTH YEAR OF SERVICE AS THE DESIGNATED LEGAL POLICY EXPERTS SUPPORTING THE STATE OF CALIFORNIA'S COMMERCIAL TOBACCO CONTROL PROGRAM, EARNING TOP MARKS FROM THE STATE'S EVALUATORS AND OVERWHELMINGLY POSITIVE FEEDBACK FROM GRANTEES. - COMPLETED OUR THIRD YEAR AS THE DESIGNATED LEGAL CENTER SUPPORTING THE NEW YORK STATE'S COMMERCIAL TOBACCO CONTROL PROGRAM.- MONITORED AND DEMYSTIFIED THE FOOD AND DRUG ADMINISTRATION'S REGULATORY REGIME FOR TOBACCO PRODUCTS, PRESSING FOR GREATER TRANSPARENCY AND ACCOUNTABILITY.- ANSWERED HUNDREDS OF REQUESTS FOR TECHNICAL ASSISTANCE FROM EVERY STATE OF THE NATION ON DOZENS OF ISSUES, RANGING FROM IMPLEMENTATION OF SMOKE-FREE POLICIES TO THE REGULATION OF ELECTRONIC CIGARETTES. THE INFORMATION, RESOURCES, AND GUIDANCE WE PROVIDED TO COMMUNITY LEADERS SUPPORTED THE DEVELOPMENT OF DOZENS OF INNOVATIVE NEW POLICIES. - EXPANDED OUR DIGITAL LIBRARY OF OVER 500 TOBACCO-RELATED POLICY RESOURCES. THESE RESOURCES WERE DISTRIBUTED THROUGH OUR WEBSITE, WHICH WAS VISITED BY OVER 500,000 USERS, AND THROUGH A MONTHLY ELECTRONIC NEWSLETTER SENT TO MORE THAN 7,000 PUBLIC HEALTH PROFESSIONALS ACROSS THE COUNTRY.- TRAINED THOUSANDS OF PROFESSIONALS THROUGH DELIVERY OF SIXTY WEBINARS AND OTHER PRESENTATIONS.2. WE CONTINUED TO HELP COMMUNITY COALITIONS, HEALTH ADVOCATES AND OTHERS PURSUE EFFECTIVE POLICIES TO SUPPORT HEALTHY EATING AND ENCOURAGE PHYSICAL ACTIVITY. OUR FOOD-RELATED WORK ADDRESSED DOZENS OF POLICY OPTIONS RANGING FROM IMPROVED NUTRITION STANDARDS FOR GOVERNMENT FACILITIES, TO DEVELOPMENT OF FARMERS' MARKETS, TO TAXATION OF SUGARY BEVERAGES. WE ALSO CONTINUED TO SUPPORT POLICIES THAT ENCOURAGE ACTIVE LIVES, INCLUDING LEGAL ISSUES INVOLVED IN DEVELOPING PEDESTRIAN-FRIENDLY ROADWAYS, LAWS AFFECTING BIKING AND WALKING, AND POLICIES RELATED TO COMMUNITY DESIGN AND DEVELOPMENT. 3. WE COMPLETED OUR THIRD YEAR OF A NEW CLIMATE HEALTH POLICY PROGRAM. WORK INCLUDED PRESSING THE U.S. HOUSING AND URBAN DEVELOPMENT AGENCY TO ACT ON OUR 2022 CITIZEN PETITION CALLING ON THE AGENCY TO GET GAS APPLIANCES OUT OF PUBLIC HOUSING. THIS INITIATIVE INCLUDED RESIDENT ENGAGEMENT TO ENSURE THAT THE POLICY PRIORITY REFLECTED RESIDENT PRIORITIES FOR CLEAN AIR IN HOUSING. IN ADDITION, WE HAVE A LEGAL TECHNICAL ASSISTANCE PROGRAM SUPPORTING MUNICIPALITIES WORKING TO ADVANCE POLICIES THAT DECARBONIZE BUILDINGS.4. WE LAUNCHED A FOURTH PROGRAM AREA WITH NEW FUNDING FROM THE U.S. CENTERS FOR DISEASE CONTROL AND PREVENTION TO BUILD PUBLIC HEALTH LAW CAPACITY IN STATE, TRIBAL, LOCAL AND TERRITORIAL HEALTH DEPARTMENTS. THE PROJECT ALSO SUPPORTS INFORMATION SHARING AMONG JURISDICTIONS THROUGH DATA USE AGREEMENTS.5. WE CONTINUED TO DEVELOP A GROWING BODY OF WORK ADDRESSING THE UNIQUE LEGAL ISSUES AND HEALTH CHALLENGES OF POLICYMAKING WITHIN SOVEREIGN TRIBAL NATIONS, WHERE CENTURIES OF GENOCIDE AND MULTI-GENERATIONAL TRAUMA HAVE CREATED EXTREME CHRONIC DISEASE INEQUITIES, BUT WHERE A FOCUS ON TRADITIONAL WAYS AND CULTURE PROVIDES A FOUNDATION FOR CREATIVE APPROACHES THAT REINFORCE COMMUNITY RESILIENCE. OUR WORK RANGES FROM CROSS-CUTTING TRAINING ON THE POLICYMAKING PROCESS, TO POLICIES THAT SUPPORT TRADITIONAL FOODWAYS, TO POLICIES THAT PROTECT SACRED TOBACCO USE WHILE EXPOSING THE ROLE OF COMMERCIAL TOBACCO AND VAPING COMPANIES IN EXPLOITING TRIBAL COMMUNITIES, TO ANALYSIS OF BEST PRACTICES FOR TRIBAL BREASTFEEDING POLICIES, AND MORE.6. ANOTHER AREA OF FOCUS FOR THE CENTER INVOLVES POLICIES DESIGNED TO IDENTIFY AND ADDRESS RACISM AND DISCRIMINATION EMBEDDED IN EXISTING STRUCTURES, SYSTEMS, AND STANDARDS. THIS "UPSTREAM" APPROACH INCLUDES NEW EFFORTS TO SUPPORT COMMUNITIES IN ADDRESSING THE ROLE OF RACISM AS A ROOT CAUSE OF CHRONIC DISEASE, AND, INDEED, AS A PUBLIC HEALTH CRISIS IN ITSELF. THIS WORK ALSO INCLUDES INITIATIVES TO BUILD EQUITY-DRIVEN STRUCTURES INTO THE POLICY PROCESS, ACROSS ISSUES, SUCH AS THE USE OF FORMAL "RACIAL EQUITY NOTES" TO ASSESS THE IMPACT OF PROPOSED LEGISLATION ON EQUITY AND JUSTICE.7. BY EMPLOYING LAW STUDENTS AND PUBLIC HEALTH GRADUATE STUDENTS AS RESEARCH ASSISTANTS TO INVESTIGATE CUTTING-EDGE LEGAL ISSUES RELATED TO PUBLIC HEALTH, WE CONTINUED TO PROVIDE REAL-WORLD EXPERIENCES THAT ENHANCE THE CLASSROOM EDUCATION PROVIDED BY THE MITCHELL HAMLINE SCHOOL OF LAW AND OTHER INSTITUTIONS OF HIGHER LEARNING.

    Expenses $4,513,184 · Revenue $5,528,714

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Anthony S Niedwiecki

    DIRECTOR (THRU AUG 2023)

    Total calculated
    $446,338
    From this org
    $0
    From related orgs
    $397,973
    Other
    $48,365
    Hours/week
    2 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $353,261 related
    Bonus
    $0
    Other
    $0 + $44,712 related
    Deferred
    $0 + $16,500 related
    Nontaxable benefits
    $0 + $31,865 related
    Filer's total
    $0 + $446,338 related
  • Jim Hilbert

    DIRECTOR

    Total calculated
    $229,197
    From this org
    $0
    From related orgs
    $218,280
    Other
    $10,917
    Hours/week
    2 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $217,607 related
    Bonus
    $0
    Other
    $0 + $673 related
    Deferred
    $0 + $10,645 related
    Nontaxable benefits
    $0 + $272 related
    Filer's total
    $0 + $229,197 related
  • Tressa Constantineau Ries

    SECRETARY & TREASURER

    Total calculated
    $241,405
    From this org
    $0
    From related orgs
    $202,587
    Other
    $38,818
    Hours/week
    2 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $192,311 related
    Bonus
    $0 + $10,000 related
    Other
    $0 + $276 related
    Deferred
    $0 + $10,003 related
    Nontaxable benefits
    $0 + $28,815 related
    Filer's total
    $0 + $241,405 related
  • Joelle M Lester

    EXECUTIVE DIRECTOR

    Total calculated
    $236,985
    From this org
    $0
    From related orgs
    $195,810
    Other
    $41,175
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $0 + $195,537 related
    Bonus
    $0
    Other
    $0 + $273 related
    Deferred
    $0 + $9,732 related
    Nontaxable benefits
    $0 + $31,443 related
    Filer's total
    $0 + $236,985 related
  • Mark D Meaney

    DIRECTOR, TOBACCO LAW

    Total calculated
    $148,045
    From this org
    $0
    From related orgs
    $128,711
    Other
    $19,334
    Hours/week
    40
  • Jon A Lee

    DIRECTOR OF OPERATIONS

    Total calculated
    $141,800
    From this org
    $0
    From related orgs
    $123,043
    Other
    $18,757
    Hours/week
    40
  • Julie Ralston Aoki

    DIRECTOR, HEALTHY EATING

    Total calculated
    $172,279
    From this org
    $0
    From related orgs
    $119,228
    Other
    $53,051
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $118,470 related
    Bonus
    $0
    Other
    $0 + $758 related
    Deferred
    $0 + $6,446 related
    Nontaxable benefits
    $0 + $46,605 related
    Filer's total
    $0 + $172,279 related
  • Kerry S Cork

    LEAD SENIOR STAFF ATTORNEY

    Total calculated
    $136,493
    From this org
    $0
    From related orgs
    $118,441
    Other
    $18,052
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE FILING ORGANIZATION RELIED ON A RELATED ORGANIZATION, MITCHELL HAMLINE SCHOOL OF LAW TO DETERMINE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE FOLLOWING METHODS WERE USED: INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. THE HUMAN RESOURCE (HR) FUNCTIONS ARE PERFORMED ON BEHALF OF PHLC BY THE SCHOOL AND THE SAME COMPENSATION POLICY IS FOLLOWED FOR OFFICERS AND KEY PERSONS. HR GATHERS COMPENSATION DATA FROM OUTSIDE INDEPENDENT SOURCES AND USES THIS INFORMATION TO ESTABLISH REASONABLE COMPENSATION.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
1 May 2025
IRS schema version
2023v6.0
Source object
202511259349300246

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