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Nonprofiteer
← ENVIRONMENTAL LAW INSTITUTE INC

Form 990 for tax year 2023

Filed by ENVIRONMENTAL LAW INSTITUTE INC.

Totals

Total revenue
$6,767,738
Total expenses
$8,568,504
Contributions and grants received
$4,943,997
Grants paid
$0
Program service revenue
$1,544,996
Investment income
$218,789
Other revenue
$59,956
Total assets, end of year
$12,301,131
Total liabilities, end of year
$5,324,504
Net assets or fund balances, end of year
$6,976,627
Program services expenses (Part IX)
$6,903,605
Management and general expenses
$1,334,038
Fundraising expenses
$330,861
Program service expenses (Part III)
$6,903,605

Program services were 80.6% 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.

  • 1c · Fundraising events

    $314,058

  • 1e · Government grants (contributions)

    $1,421,420

  • 1f · All other contributions, gifts and grants

    $3,208,519

  • 1g · Noncash contributions included above

    $37,484

  • 2a · Program service revenue: Contracts

    total $807,901 · related or exempt $735,901 · unrelated business $72,000

  • 2b · Program service revenue: Dues - Program Portion

    total $426,120 · related or exempt $426,120

  • 2c · Program service revenue: Subscriptions/Publicat

    total $185,241 · related or exempt $185,241

  • 2d · Program service revenue: Conferences & Seminars

    total $125,734 · related or exempt $125,734

  • 3 · Investment income

    total $221,418 · excluded $221,418

  • 5 · Royalties

    total $90,975 · excluded $90,975

  • 6a · Gross rents

    real property $10,185

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $10,185

  • 6d · Net rental income or loss

    total $10,185 · excluded $10,185

  • 7b · Less cost or other basis and sales expenses

    other assets $2,629

  • 7c · Gain or loss

    other assets -$2,629

  • 7d · Net gain or loss

    total -$2,629 · excluded -$2,629

  • 8a · Fundraising events: gross income

    $152,867

  • 8a · Fundraising events: contributions included on line 1c

    $314,058

  • 8b · Fundraising events: direct expenses

    $194,073

  • 8c · Net income from fundraising events

    total -$41,206 · excluded -$41,206

  • 11a · Other revenue: Other Revenue

    total $2 · related or exempt $2

  • 11e · Other revenue, total

    $2

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $579,126 · program services $453,039 · management and general $95,724 · fundraising $30,363

  • 7 · Other salaries and wages

    total $3,195,294 · program services $2,499,613 · management and general $528,153 · fundraising $167,528

  • 8 · Pension plan contributions

    total $122,355 · program services $95,716 · management and general $20,224 · fundraising $6,415

  • 9 · Other employee benefits

    total $906,208 · program services $708,908 · management and general $149,788 · fundraising $47,512

  • 10 · Payroll taxes

    total $353,125 · program services $276,243 · management and general $58,368 · fundraising $18,514

  • 11c · Fees: accounting

    total $50,647 · program services $43,578 · management and general $6,989 · fundraising $80

  • 11f · Fees: investment management

    total $36,939 · management and general $36,939

  • 11g · Fees: other

    total $1,287,370 · program services $1,107,674 · management and general $177,672 · fundraising $2,024

  • 12 · Advertising and promotion

    total $16,722 · program services $14,388 · management and general $2,308 · fundraising $26

  • 13 · Office expenses

    total $162,726 · program services $153,359 · management and general $6,181 · fundraising $3,186

  • 14 · Information technology

    total $359,868 · program services $266,013 · management and general $84,261 · fundraising $9,594

  • 16 · Occupancy

    total $350,411 · program services $315,701 · management and general $13,551 · fundraising $21,159

  • 17 · Travel

    total $150,737 · program services $114,573 · management and general $29,520 · fundraising $6,644

  • 19 · Conferences, conventions and meetings

    total $656,340 · program services $633,055 · management and general $21,005 · fundraising $2,280

  • 22 · Depreciation, depletion and amortization

    total $173,057 · program services $132,053 · management and general $32,154 · fundraising $8,850

  • 23 · Insurance

    total $28,232 · program services $21,543 · management and general $5,245 · fundraising $1,444

  • 24a · Other expenses: Subscriptions and membe

    total $57,590 · program services $30,185 · management and general $27,005 · fundraising $400

  • 24b · Other expenses: Outreach

    total $27,254 · program services $16,827 · management and general $10,427

  • 24c · Other expenses: Miscellaneous

    total $24,212 · management and general $24,212

  • 24d · Other expenses: Payroll administration

    total $14,197 · program services $12,216 · management and general $1,959 · fundraising $22

  • 24e · All other expenses

    total $16,094 · program services $8,921 · management and general $2,353 · fundraising $4,820

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $3,276,263 · end of year $2,132,820

  • 3 · Pledges and grants receivable

    beginning of year $2,019,539 · end of year $370,162

  • 4 · Accounts receivable

    beginning of year $92,548 · end of year $180,712

  • 9 · Prepaid expenses and deferred charges

    beginning of year $192,331 · end of year $143,961

  • 10a · Land, buildings and equipment: cost or other basis

    $1,402,670

  • 10b · Land, buildings and equipment: accumulated depreciation

    $907,493

  • 10c · Land, buildings and equipment, net

    beginning of year $664,198 · end of year $495,177

  • 11 · Investments: publicly traded securities

    beginning of year $5,522,461 · end of year $6,410,567

  • 14 · Intangible assets

    beginning of year $2,635,560 · end of year $2,291,250

  • 15 · Other assets

    beginning of year $210,348 · end of year $276,482

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,558,355 · end of year $1,748,795

  • 19 · Deferred revenue

    beginning of year $246,399 · end of year $246,724

  • 25 · Other liabilities

    beginning of year $3,702,671 · end of year $3,328,985

  • 27 · Net assets without donor restrictions

    beginning of year $5,684,311 · end of year $4,991,158

  • 28 · Net assets with donor restrictions

    beginning of year $2,421,512 · end of year $1,985,469

Mission and programs · 2023

Mission

To advance effective law and governance systems for environmental protection by providing information, publications, training courses, seminars, research and policy recommendations in a manner that engages and empowers leaders and practitioners to advance environmental rule of law. ELI's audience includes environmental professionals in government, the private sector, nongovernmental organizations, affected communities, academia, and others.

  • Research and Policy Division:Provided research, education, training, and technical assistance in environmental law and policy to all sectors in the U.S. and numerous foreign countries. Research programs in 2023 covered the breadth of the field of environmental law and policy, from assessing state protections of nonfederal waters, to promoting good governance to support sustainable management of small-scale fisheries, to operating the Local Government Environmental Assistance Network and the International Network for Environmental Compliance and Enforcement. Other initiatives identified best practices for coastal management programs, provided model ordinances and other tools for reducing food waste, supported development of a protected area proposal for sperm whales, provided evidence-based judicial education on climate science and the law, and researched and analyzed the legal authorities to address plastic pollution, among other things. Our ongoing programs also continued to provide guidance, education, and recognition to environmental professionals nationwide such as through the Environmental Law and Policy Annual Review; training for states, territories, and tribes on the Total Maximum Daily Load and other Clean Water Act programs; our Indoor Air Quality program; our annual National Wetlands Awards program; and others. In addition, among its internationally focused initiatives, ELI analyzed customary water tenure in sub-Saharan Africa; supported the Women in Water Diplomacy Network; and continues to lead in the field of environmental peacebuilding, which integrates natural resource management into conflict prevention, mitigation, resolution, and recovery to build resilience in communities affected by conflict. For a fuller description of our programs, please refer to our annual report, which can be found at www.eli.org.

    Expenses $4,650,000

  • Associates & Education Division: Led 75 events, including conferences, webinars, Breaking News webinars, policy forums, networking receptions, topical conference calls, Eastern and Western Boot Camps on Environmental Law, Summer School seminars, annual Supreme Court preview and review, public seminars and more, for 22,116 environmental professionals (virtually and in person). Topics of discussion ranged, including agriculture, carbon capture, utilization, and storage, careers in environmental law, the Clean Air Act, the Clean Water Act, climate change, climate disclosures, compliance and enforcement, decarbonization, the Endangered Species Act, energy law, environmental criminal enforcement, environmental justice, ESG, federal environmental updates, international environmental law, land use law, the National Environmental Policy Act, PFAS, products regulation, Supreme Court cases, sustainable development, TSCA, and more. For a fuller description of our programs, please refer to our annual report which can be found at www.eli.org.

    Expenses $914,907 · Revenue $551,856

  • Publications Division:Provided timely, accurate, and practical information to environmental professionals through two nationally recognized publications, the Environmental Law Reporter and The Environmental Forum. The Environmental Law Reporter draws premier authors on current legal events, and the Environmental Forum continues to provide award-winning coverage of the environmental profession and environmental policy. In addition, ELI Press advanced the field by publishing five books: TOXIC INTENT: ENVIRONMENTAL HARM, CORPORATE CRIME, AND THE CRIMINAL ENFORCEMENT OF FEDERAL ENVIRONMENTAL LAWS IN THE UNITED STATES; GOVERNING FOR SUSTAINABILITY; PRINCIPAL TRENDS ON BRAZILIAN ENVIRONMENTAL LAW; REMARKABLE CITIES AND THE SECURITY AND SOVEREIGNTY OF FOOD AND NUTRITION: 41 WAYS TO REGENERATE THE LOCAL FOOD SYSTEM; and PFAS DESKBOOK.For a fuller description of our programs, please refer to our annual report, which can be found at www.eli.org.

    Expenses $649,948 · Revenue $185,241

  • Other programs

    Expenses $688,750 · Revenue $735,901

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

Listed in Part VII

  • H Jordan Diamond

    President

    Total calculated
    $264,136
    From this org
    $251,468
    From related orgs
    $0
    Other
    $12,668
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $249,228
    Bonus
    $0
    Other
    $2,240
    Deferred
    $6,154
    Nontaxable benefits
    $6,514
    Filer's total
    $264,136

  • Robert C Kirsch

    Chair

    Total calculated
    $0
    Hours/week
    1

  • Peggy Otum

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • Beth Deane

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Marisa Blackshire

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Marisa Buchanan

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • RuthAnn Castro

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Nadira Clarke

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • James Colopy

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Paul Davies

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • James Duffy

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Mason Emnett

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Sally Fisk

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Linda French

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Juge Gregg

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Ebony Griffin-Guerrier

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Stacey Halliday

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Daniel Hemel

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Gwendolyn Keyes Fleming

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Richard Leahy

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • John Lovenburg

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Raymond Ludwiszewski

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Michael Mahoney

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Roger Martella

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Brad Marten

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Angeles Murgier

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Granta Nakayama

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Vickie Patton

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Margaret Peloso

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Bob Perciasepe

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Davina Pujari

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Christopher Reynolds

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Ethan Shenkman

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Margaret Spring

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Mathy Stanislaus

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Mark Templeton

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Hilary Tompkins

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Carita Walker

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Alex Wang

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Carlton Waterhouse

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Loretta S Reinersmann

    CFO

    Total calculated
    $185,776
    From this org
    $162,048
    From related orgs
    $0
    Other
    $23,728
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $151,808
    Bonus
    $10,000
    Other
    $240
    Deferred
    $3,914
    Nontaxable benefits
    $19,814
    Filer's total
    $185,776

  • Colin Scott Fulton

    President Emeritus

    Total calculated
    $129,215
    From this org
    $124,000
    From related orgs
    $0
    Other
    $5,215
    Hours/week
    17.5

  • Melodie Demulling

    VP, Development & Membership

    Total calculated
    $172,630
    From this org
    $152,021
    From related orgs
    $0
    Other
    $20,609
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $144,521
    Bonus
    $7,500
    Other
    $0
    Deferred
    $3,638
    Nontaxable benefits
    $16,971
    Filer's total
    $172,630

  • Sandra Thiam

    VP, Research And Policy

    Total calculated
    $157,220
    From this org
    $138,953
    From related orgs
    $0
    Other
    $18,267
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $136,713
    Bonus
    $0
    Other
    $2,240
    Deferred
    $3,352
    Nontaxable benefits
    $14,915
    Filer's total
    $157,220

  • Carl Bruch

    Program Director

    Total calculated
    $121,828
    From this org
    $112,792
    From related orgs
    $0
    Other
    $9,036
    Hours/week
    40

  • Jay Austin

    Editor, ELR

    Total calculated
    $118,490
    From this org
    $112,792
    From related orgs
    $0
    Other
    $5,698
    Hours/week
    40

  • Rachel Jean Babtiste

    VP, Publications & Education

    Total calculated
    $155,074
    From this org
    $116,750
    From related orgs
    $0
    Other
    $38,324
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $116,750
    Bonus
    $0
    Other
    $0
    Deferred
    $2,504
    Nontaxable benefits
    $35,820
    Filer's total
    $155,074

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

  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

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

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.

Provenance

Return type
form_990
Tax year
2023
Filed
22 July 2024
IRS schema version
2023v5.1
Source object
202442139349300224

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