Form 990 for tax year 2022
Filed by ENVIROMENTAL LEAGUE OF MASSACHUSETTS.
Totals
- Total revenue
- $1,152,296
- Total expenses
- $1,053,543
- Contributions and grants received
- $1,105,777
- Grants paid
- $310,000
- Program service revenue
- $0
- Investment income
- $2,912
- Other revenue
- $43,607
- Total assets, end of year
- $868,588
- Total liabilities, end of year
- $270
- Net assets or fund balances, end of year
- $868,318
- Program services expenses (Part IX)
- $987,542
- Management and general expenses
- $35,289
- Fundraising expenses
- $30,712
- Program service expenses (Part III)
- $987,542
Program services were 93.7% 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.
-
1f · All other contributions, gifts and grants
$1,105,777
-
3 · Investment income
total $9,619 · excluded $9,619
-
7a · Gross sales of assets other than inventory
securities $44,390
-
7b · Less cost or other basis and sales expenses
securities $51,097
-
7c · Gain or loss
securities -$6,707
-
7d · Net gain or loss
total -$6,707 · excluded -$6,707
-
11a · Other revenue: SALARY REIMBURSEMENT
total $43,607 · related or exempt $43,607
-
11e · Other revenue, total
$43,607
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $310,000 · program services $310,000
-
11b · Fees: legal
total $12,480 · program services $11,232 · management and general $624 · fundraising $624
-
11c · Fees: accounting
total $1,892 · program services $1,702 · management and general $95 · fundraising $95
-
11f · Fees: investment management
total $3,135 · management and general $3,135
-
11g · Fees: other
total $695,886 · program services $636,967 · management and general $30,135 · fundraising $28,784
-
12 · Advertising and promotion
total $7,857 · program services $7,070 · management and general $402 · fundraising $385
-
13 · Office expenses
total $10,788 · program services $9,703 · management and general $572 · fundraising $513
-
14 · Information technology
total $4,537 · program services $4,082 · management and general $233 · fundraising $222
-
17 · Travel
total $4,252 · program services $4,252
-
19 · Conferences, conventions and meetings
total $325 · program services $325
-
24a · Other expenses: DUES & SUBSCRIPTIONS
total $1,815 · program services $1,633 · management and general $93 · fundraising $89
-
24b · Other expenses: PROGRAMMATIC EVENT EXPE
total $576 · program services $576
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $181,125 · end of year $242,518
-
3 · Pledges and grants receivable
beginning of year $108,846 · end of year $7,000
-
9 · Prepaid expenses and deferred charges
end of year $565
-
11 · Investments: publicly traded securities
beginning of year $466,796 · end of year $618,505
-
17 · Accounts payable and accrued expenses
beginning of year $23,452 · end of year $0
-
25 · Other liabilities
beginning of year $16,474 · end of year $270
-
27 · Net assets without donor restrictions
beginning of year $414,769 · end of year $575,495
-
28 · Net assets with donor restrictions
beginning of year $302,072 · end of year $292,823
Mission and programs · 2022
Mission
THE ORGANIZATION'S MISSION IS TO BUILD POLITICAL POWER THAT MEETS THE SCALE AND URGENCY OF OUR ENVIRONMENTAL CHALLENGES.
Activities or mission (Part I)
TO BUILD POLITICAL POWER THAT MEETS THE SCALE AND URGENCY OF OUR ENVIRONMENTAL CHALLENGES.
-
THE ELM ACTION FUND BUILDS POLITICAL POWER THAT MEETS THE SCALE AND URGENCY OF OUR ENVIRONMENTAL CHALLENGES. ELM ACTION FUND WAS CREATED IN 1997 AS A 501(C)(4) AFFILIATE TO ELM. ELM ACTION FUND'S PRIMARY ACTIVITIES INCLUDE ELEVATING ENERGY AND ENVIRONMENTAL ISSUES IN CAMPAIGNS AT EVERY LEVEL OF GOVERNMENT. ALONG WITH OTHER NONPROFIT PARTNERS, THE ELM ACTION FUND COORDINATES THE GREEN VOTER GUIDE, AN ONLINE RESOURCE TO ENABLE VOTERS TO IDENTIFY CANDIDATES FOR STATE OFFICE THAT HAVE EARNED THE ENDORSEMENT OF ENVIRONMENTAL ORGANIZATIONS; EMPLOYS COLLEGE AND GRADUATE STUDENTS AS PAID CAMPAIGN FELLOWS WHO SUPPORT A BROAD RANGE OF PROGRAMMATIC AND CAMPAIGN ACTIVITIES; LOBBIES ON BEHALF OF STRONGER ENVIRONMENTAL POLICIES; AND ENDORSES CANDIDATES ON THE BASIS OF THEIR ENVIRONMENTAL LEADERSHIP.ELM ACTION FUND HAS ESTABLISHED TWO POLITICAL COMMITTEES TO HELP ELECT ENVIRONMENTAL CHAMPIONS TO PUBLIC OFFICE: THE ELM ACTION FUND POLITICAL ACTION COMMITTEE (PAC) AND THE ELM ACTION FUND INDEPENDENT POLITICAL ACTION COMMITTEE (IEPAC). THE PAC AND IEPAC ARE SUBJECT TO THE RESTRICTIONS AND REPORTING REGULATIONS MANDATED BY THE MASSACHUSETTS OFFICE OF CAMPAIGN AND POLITICAL FINANCE.THE COMBINING FINANCIAL STATEMENTS DO NOT INCLUDE THE FINANCIAL ACTIVITIES OF THESE TWO POLITICAL COMMITTEES.
Expenses $987,542 · Grants $310,000
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Elizabeth HenryELIZABETH HENRY
PRESIDENT
- Total calculated
- $184,651
- From this org
- $0
- From related orgs
- $171,585
- Other
- $13,066
- Hours/week
- 10 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $171,585 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $4,408 related
- Nontaxable benefits
- $0 + $8,658 related
- Filer's total
- $0 + $184,651 related
-
Natalia LinosNATALIA LINOS
CHAIR (AS OF 6/23)
- Total calculated
- $0
- Hours/week
- 2
-
Alex BokALEX BOK
CHAIR (UNTIL 5/23)
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Bethany PattenBETHANY PATTEN
TREASURER/CLERK
- Total calculated
- $0
- Hours/week
- 2 + 5 related
-
Gordon BurnesGORDON BURNES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2 + 5 related
-
Robert FishmanROBERT FISHMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Doug FoyDOUG FOY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Seth JaffeSETH JAFFE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Annie LydgateANNIE LYDGATE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Nikko MendozaNIKKO MENDOZA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Peter NessenPETER NESSEN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Matt O'MalleyMATT O'MALLEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Asheen PhanseyASHEEN PHANSEY
DIRECTOR (UNTIL 9/22)
- Total calculated
- $0
- Hours/week
- 2
-
Tedd SaundersTEDD SAUNDERS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Warren TolmanWARREN TOLMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Jacquetta Van ZandtJACQUETTA VAN ZANDT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Mark WalshMARK WALSH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Casey BowersCASEY BOWERS
EXECUTIVE DIRECTOR
- Total calculated
- $129,485
- From this org
- $0
- From related orgs
- $113,609
- Other
- $15,876
- 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
None.
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
The filer's explanations (Part III)
- PART I, LINE 3
- THE ORGANIZATION'S EXECUTIVE DIRECTOR AND PRESIDENT ARE COMPENSATED BY ENVIRONMENTAL LEAGUE OF MASSACHUSETTS ("ELM"), A RELATED ORGANIZATION. ELM ACTION FUND REIMBURSES ELM FOR THEIR STAFF TIME. THE ACTION FUND BOARD CHAIR AND THE PRESIDENT REVIEW THE COMPENSATION AND PERFORMANCE OF THE ACTION FUND EXECUTIVE DIRECTOR, CONSIDERS ALL RELEVANT INFO REGARDING APPROPRIATE SALARY LEVELS FOR THE POSITION, AND RECOMMENDS COMPENSATION TO THE ACTION FUND BOARD OF DIRECTORS. THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE ELM GOVERNANCE AND PERSONNEL COMMITTEE BASED ON THEIR REVIEW OF HER PERFORMANCE AND ALL RELEVANT INFORMATION.
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
-
ELM ACTION FUND INDEPENDENT POLITICAL ACTION COMMITTEE
$285,000
TO ADVANCE THE MISSION OF IE PAC.
-
ENERGY ACTION FUND SUBGRANT
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.
-
ENVIRONMENTAL LEAGUE OF MASSACHUSETTS INC
501(C)(3) · ADVOCATES FOR POLICIES THAT MEET OUR ENVIRONMENTAL CHALLENGES · MA
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 15 May 2024
- IRS schema version
- 2022v5.0
- Source object
- 202441369349302409
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