2024-05-15T07:37:28-05:00 2023-06-30 221478099 COHNREZNICK LLP 350 GRANITE STREET SUITE 1200 BRAINTREE MA 02184 990 2022-07-01 042024004 ENVIRONMENTAL LEAGUE OF MASSACHUSETTS ACTION FUND INC ENVI 6177420474 15 COURT SQUARE 1000 BOSTON MA 02108 ELIZABETH HENRY PRESIDENT 6177420474 2024-05-15 1 ELIZABETH HENRY 999009999 1 JOLANTA TUCK CPA P01340068 7813803520 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH HENRY 15 COURT SQUARE 1000 BOSTON MA 02108 1203393 0 X WWW.ELMACTION.ORG X 1997 MA TO BUILD POLITICAL POWER THAT MEETS THE SCALE AND URGENCY OF OUR ENVIRONMENTAL CHALLENGES. 15 14 0 50 0 0 809587 1105777 0 0 36830 2912 4650 43607 851067 1152296 25000 310000 0 0 0 0 0 0 30712 802503 743543 827503 1053543 23564 98753 756767 868588 39926 270 716841 868318 X THE ORGANIZATION'S MISSION IS TO BUILD POLITICAL POWER THAT MEETS THE SCALE AND URGENCY OF OUR ENVIRONMENTAL CHALLENGES. 0 0 987542 310000 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. 987542 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ELIZABETH HENRY 6177420474 15 COURT SQUARE 1000 BOSTON MA 02108 ELIZABETH HENRY PRESIDENT 10.00 40.00 X X 0 171585 13066 NATALIA LINOS CHAIR (AS OF 6/23) 2.00 0.00 X X 0 0 0 ALEX BOK CHAIR (UNTIL 5/23) 2.00 2.00 X X 0 0 0 BETHANY PATTEN TREASURER/CLERK 2.00 5.00 X X 0 0 0 GORDON BURNES DIRECTOR 2.00 5.00 X 0 0 0 ROBERT FISHMAN DIRECTOR 2.00 2.00 X 0 0 0 DOUG FOY DIRECTOR 2.00 0.00 X 0 0 0 SETH JAFFE DIRECTOR 2.00 2.00 X 0 0 0 ANNIE LYDGATE DIRECTOR 2.00 0.00 X 0 0 0 NIKKO MENDOZA DIRECTOR 2.00 0.00 X 0 0 0 PETER NESSEN DIRECTOR 2.00 0.00 X 0 0 0 MATT O'MALLEY DIRECTOR 2.00 0.00 X 0 0 0 ASHEEN PHANSEY DIRECTOR (UNTIL 9/22) 2.00 0.00 X 0 0 0 TEDD SAUNDERS DIRECTOR 2.00 2.00 X 0 0 0 WARREN TOLMAN DIRECTOR 2.00 0.00 X 0 0 0 JACQUETTA VAN ZANDT DIRECTOR 2.00 0.00 X 0 0 0 MARK WALSH DIRECTOR 2.00 0.00 X 0 0 0 CASEY BOWERS EXECUTIVE DIRECTOR 40.00 0.00 X 0 113609 15876 0 285194 28942 0 0 1 0 0 1105777 1105777 9619 9619 44390 51097 -6707 -6707 -6707 SALARY REIMBURSEMENT 561000 43607 43607 43607 1152296 43607 0 2912 X 310000 310000 12480 11232 624 624 1892 1702 95 95 3135 3135 695886 636967 30135 28784 7857 7070 402 385 10788 9703 572 513 4537 4082 233 222 4252 4252 325 325 DUES & SUBSCRIPTIONS 1815 1633 93 89 PROGRAMMATIC EVENT EXPE 576 576 1053543 987542 35289 30712 181125 242518 108846 7000 565 466796 618505 756767 868588 23452 0 16474 270 39926 270 X 414769 575495 302072 292823 716841 868318 756767 868588 98753 52724 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 308840 PART I-A, LINE 1: POLITICAL ACTIVITIES INCLUDE HOSTING POLITICAL INTERNSHIPS, PHONE AND TEXT BANKING, CANVASSING, CANDIDATE EDUCATION AND SUPPORT, AND HOLDING ELECTED OFFICIALS ACCOUNTABLE. 0 DUE TO RELATED PARTY - ELM 270 270 X 3629101 52724 2427216 2479940 1149161 3135 3135 1152296 2891116 1840708 1840708 1050408 3135 3135 1053543 PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE AGENCY AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE COMBINING FINANCIAL STATEMENTS. GENERALLY, THE AGENCY'S INFORMATION AND TAX RETURNS REMAIN OPEN FOR FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS FROM THE FILING DATE. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2018 REMAIN OPEN. PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE REMOVED FROM CONSOLIDATED TOTALS 2,427,216. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE REMOVED FROM CONSOLIDATED TOTALS 1,840,708. X X X 0 DLM STRATEGIES 6 ESSEX STREET BOSTON MA 02129 FUNDRAISING CONSULTANT 0 0 0 28000 28000 MA SCHEDULE G, PART I, LINE 2B, COLUMN (V) ORGANIZATION PAID A PROFESSIONAL FUNDRAISER FOR FUNDRAISING CONSULTING DURING THE FISCAL YEAR. 1 BLACK ECONOMIC COUNCIL OF MASSACHUSETTS 1 BEACON ST STE 1500 BOSTON MA 02108 810687250 501(C)(3) 10000 0 ENERGY ACTION FUND SUBGRANT ELM ACTION FUND INDEPENDENT POLITICAL ACTION COMMITTEE 15 COURT SQUARE BOSTON MA 02108 527 285000 0 TO ADVANCE THE MISSION OF IE PAC. 1 1 PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF THE FUNDS TO EXTERNAL SUBGRANTEES THROUGH DIRECT COLLABORATION; THEY ARE IN REGULAR COMMUNICATION WITH THE RECIPIENTS OF THE GRANTS, EXCEPT AS PROHIBITED BY OCPF FIREWALL REGULATIONS. 0 0 0 0 0 0 0 0 0 ELIZABETH HENRY PRESIDENT 0 171585 0 0 0 0 0 4408 0 8658 0 184651 0 0 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. FORM 990, PART VI, SECTION B, LINE 11B IRS FORM 990 IS REVIEWED BY THE PRESIDENT WITH THE PREPARER AND PROVIDED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD DISCLOSES ANNUALLY ALL CONFLICTS OF INTEREST FOR REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 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. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G SERVICES PROVIDED BY RELATED ORGANIZATION: PROGRAM SERVICE EXPENSES 528,967. MANAGEMENT AND GENERAL EXPENSES 30,135. FUNDRAISING EXPENSES 28,784. TOTAL EXPENSES 587,886. OTHER CONSULTANTS: PROGRAM SERVICE EXPENSES 108,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 108,000. ENVIRONMENTAL LEAGUE OF MASSACHUSETTS INC 15 COURT SQUARE SUITE 1000 BOSTON MA 02108 042760271 ADVOCATES FOR POLICIES THAT MEET OUR ENVIRONMENTAL CHALLENGES MA 501(C)(3) LINE 7 N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0