2025-01-21T15:38:24-06:00 2024-06-30 411680240 SDK CPA 100 WASHINGTON AVE S STE 1600 MINNEAPOLIS MN 55401 990 2023-07-01 237412105 MINNESOTA CENTER FOR ENVIRONMENTAL ADVOCACY MINN 6512874863 1919 UNIVERSITY AVE W 515 SAINT PAUL MN 55104 KATHRYN HOFFMAN CHIEF EXECUTIVE OFFICER 6512235969 2025-01-14 1 0 WENDY HARDEN CPA P00956490 6123325500 2025-01-14 2023 2024-10-15 13:58:12Z KATHRYN HOFFMAN 1919 UNIVERSITY AVE W 515 SAINT PAUL MN 55104 3032744 0 X WWW.MNCENTER.ORG X 1974 MN SEE SCHEDULE O. THE MINNESOTA CENTER FOR ENVIRONMENTAL ADVOCACY IS A NONPROFIT ORGANIZATION THAT USES LAW, SCIENCE AND RESEARCH TO PROTECT MINNESOTA'S ENVIRONMENT, ITS NATURAL RESOURCES AND THE HEALTH OF ITS PEOPLE. 10 10 45 48 0 0 4220402 2544126 245843 244398 39837 63923 -34684 -34682 4471398 2817765 0 20000 0 0 3352532 3185490 16244 0 548044 933409 821405 4302185 4026895 169213 -1209130 5661517 4492106 742225 586356 4919292 3905750 X THE MINNESOTA CENTER FOR ENVIRONMENTAL ADVOCACY IS A NONPROFIT ORGANIZATION THAT USES LAW, SCIENCE AND RESEARCH TO PROTECT MINNESOTA'S ENVIRONMENT, ITS NATURAL RESOURCES AND THE HEALTH OF ITS PEOPLE. 0 0 1231039 20000 209098 CLEAN ENERGY AND CLIMATE: MCEA'S CLIMATE TEAM STRIVES TO ACHIEVE EQUITABLE, ECONOMY-WIDE GREENHOUSE GAS REDUCTIONS, WHILE ENCOURAGING COMMUNITY AND INSTITUTIONAL RESILIENCE TO ADAPT TO UNAVOIDABLE CLIMATE CHANGE. MCEA WAS INSTRUMENTAL IN THE COALITION THAT SUPPORTED MAJOR UPDATES TO THE STATE'S POLICIES ON CLIMATE CHANGE AT THE STATE LEGISLATURE IN 2023, INCLUDING UPDATED GOALS FOR REDUCING GREENHOUSE GASES AND A RAPID TRANSITION TO 100% CLEAN ENERGY. MCEA'S LEGAL AND POLICY EXPERTS WORK TO ENFORCE AND IMPLEMENT THOSE NEW LAWS BY SUPPORTING LONG-TERM DEVELOPMENT OF MODERN AND SUSTAINABLE ENERGY SOURCES FOR MINNESOTA AND SHIFTING AWAY FROM FOSSIL FUEL USE TO REDUCE CARBON POLLUTION. TO SUPPORT THIS GOAL, MCEA SERVES AS LEGAL COUNSEL FOR SEVERAL MINNESOTA CLEAN ENERGY ORGANIZATIONS. 623973 20000 NORTHEAST MINNESOTA PROGRAM: THIS PROGRAM WORKS TO PROTECT THE LAND, WATER, AND PEOPLE OF NORTHEASTERN MINNESOTA, AND TO PROMOTE A SAFE AND HEALTHY FUTURE FOR ALL NORTHEASTERN MINNESOTANS. MCEA WORKS TO PROTECT NORTHEASTERN MINNESOTA COMMUNITIES AND WATERS FROM MINING POLLUTION, ESPECIALLY SULFIDE MINING POLLUTION, BY HOLDING STATE AGENCIES ACCOUNTABLE IN PERMITTING AND ENFORCEMENT PROCESSES. MCEA ALSO WORKS TO PROTECT AND ENHANCE NORTHEASTERN MINNESOTA LANDS, FORESTS, AND BIODIVERSITY, ESPECIALLY FOR CLIMATE RESILIENCE. THIS PROGRAM IS DESIGNED TO PARTNER WITH LOCAL COMMUNITIES MOST AFFECTED BY HISTORIC POLLUTION, AND BUILD BRIDGES TO NEW PARTNERS, INCLUDING THOSE WITH WHOM OUR VIEWS MAY NOT ALWAYS ALIGN. 717691 15300 WATER QUALITY: MCEA'S WATER QUALITY PROGRAM FOCUSES ON PROTECTING MINNESOTA'S GREATEST NATURAL RESOURCE AND ECONOMIC ASSET: ITS WATER. MINNESOTANS RELY ON OUR WATER FOR DRINKING, RECREATION, TRAVEL, A WIDE VARIETY OF ECONOMIC ACTIVITY, AND WELL-BEING. MCEA WORKS TO PROTECT SURFACE AND GROUNDWATER BY SECURING MORE EFFECTIVE CONTROLS ON "FOREVER CHEMICALS", AGRICULTURAL RUNOFF, AND POLLUTION. MCEA ALSO SEEKS TO PROTECT LAKE SUPERIOR FROM THE DUAL THREATS OF POLLUTION AND INVASIVE SPECIES. MCEA PARTNERS WITH COMMUNITIES TO PROTECT LOCAL DRINKING WATER SOURCES FROM A WIDE RANGE OF THREATS THAT UNDERMINE PUBLIC HEALTH. 524193 HEALTHY COMMUNITIES: ENVIRONMENTAL HARMS FALL MORE HEAVILY ON SOME COMMUNITIES THAT ARE HISTORICALLY AND DISPROPORTIONATELY AFFECTED BY ENVIRONMENTAL IMPACTS AND POLLUTION. IN THESE AREAS, ENVIRONMENTAL LAWS ARE IGNORED OR ENFORCED IN SUCH A WAY TO PROTECT POLLUTERS, NOT THE COMMUNITY. MCEA'S ADVOCACY FOCUSES ON BUILDING AND PROTECTING HEALTHY COMMUNITIES FOR ALL. THE HEALTHY COMMUNITIES PROGRAM LEVERAGES MCEA'S LEGAL SKILLS, ORGANIZATIONAL RESOURCES, AND ACCESS TO DECISION-MAKERS TO BUILD POWER FOR COMMUNITIES AND FIGHT FOR ENVIRONMENTAL JUSTICE ALONGSIDE OUR PARTNERS. MCEA IS PROUD TO HAVE DEDICATED AND GENERAL FUNDING TO SUPPORT ITS ENVIRONMENTAL JUSTICE WORK, AND AIMS TO INTEGRATE ENVIRONMENTAL JUSTICE PRINCIPLES INTO EVERY ASPECT OF ITS WORK. 524193 3096896 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 33 0 1 45 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X X X THE ORGANIZATION 6512235969 1919 UNIVERSITY AVE W 515 ST PAUL MN 55104 GABE CHAN DIRECTOR/CO-CHAIR 1.25 X X 0 0 0 REBECCA OTTO DIRECTOR/CHAIR 2.75 X X 0 0 0 RON STERNAL DIRECTOR/TREASURER 1.75 X X 0 0 0 HALSTON SLEETS DIRECTOR 0.75 X 0 0 0 SUSAN KLAPEL DIRECTOR 0.50 X 0 0 0 DAN ENGSTROM DIRECTOR/SECRETARY 0.50 X X 0 0 0 CHRIS HEETER DIRECTOR 0.75 X 0 0 0 JAMEZ STAPLES DIRECTOR 0.50 X 0 0 0 MOULI VAIDYANATHAN DIRECTOR 0.75 X 0 0 0 JOHN GAPPA DIRECTOR 0.75 X 0 0 0 VANYA S HOGAN DIRECTOR 0.75 X 0 0 0 KATHRYN HOFFMAN CHIEF EXECUTIVE OFFICER 40.00 X 174475 0 10804 KEVIN REUTHER CHIEF LEGAL OFFICER 40.00 X 145700 0 10716 AARON KLEMZ CHIEF STRATEGY OFFICER 40.00 X 123447 0 10970 LEIGH K CURRIE CHIEF LEGAL OFFICER 40.00 X 110600 0 10601 ERIC INI CHIEF EQUITY AND PARTNERSHIP OFFICER 40.00 X 112257 0 10648 CHRISTINA TANITA CHIEF ADVANCEMENT OFFICER 40.00 X 125024 0 11018 791503 0 64757 6 0 1 0 0 148585 2395541 129912 2544126 PROGRAM SERVICE INCOME 541900 235750 235750 EDUCATIONAL CLASS 541900 8648 8648 244398 64229 64229 6300 0 6300 6300 6300 160744 161050 -306 -306 -306 12947 148585 53929 -40982 -40982 2817765 244092 0 29547 20000 20000 162096 126677 12956 22463 2642064 2064764 211169 366131 53832 42069 4303 7460 126311 98712 10095 17504 201187 157227 16080 27880 47965 30113 15456 2396 85753 64965 7718 13070 48826 40584 4162 4080 18634 18634 139179 113101 4957 21121 108139 81301 1446 25392 17619 14068 1064 2487 57351 45793 3462 8096 175331 139996 10584 24751 6345 4834 932 579 7517 5727 1104 686 56157 11549 43275 1333 32557 25733 4501 2323 DUES & SUBSCRIPTIONS 16843 7254 9589 STAFF EXPENSES 3189 2429 468 292 4026895 3096896 381955 548044 478819 326950 914096 1196116 1270351 231681 33500 77000 79912 44029 561045 448697 166865 112348 2210886 2096261 507088 407721 5661517 4492106 170107 164544 53750 0 518368 421812 742225 586356 X 2409229 2535487 2510063 1370263 4919292 3905750 5661517 4492106 -1209130 195588 0 X 0 1 X 1 0 X 3233376 3421816 3303093 4220402 2544126 16722813 3233376 3421816 3303093 4220402 2544126 16722813 3491795 13231018 57332 34946 28908 39144 64229 224559 16947372 1121137 0.78070 0.75010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 218421 218421 2878475 3096896 304845 76211 0 0 312542 295526 316254 304845 1229167 1843751 98569 163384 171970 218421 652344 78136 73882 79064 76211 307293 460940 SCHEDULE C, PART IV, ADDITIONAL INFORMATION MCEA REPORTS ITS "DIRECT LOBBYING EXPENDITURES" AS DEFINED BY FEDERAL TAX LAW. THAT IS LIMITED TO EFFORTS TO "INFLUENCE" SPECIFIC PIECES OF LEGISLATION, AND DOES NOT INCLUDE ADVOCACY WORK IN THE EXECUTIVE OR JUDICIAL BRANCHES, NONPARTISAN ANALYSIS OF POLICY ISSUES AND RELATED COMMUNICATIONS AND HANDLING REQUESTS FOR INFORMATION FROM LEGISLATORS OR STAFF. "LOBBYING" UNDER MINNESOTA CAMPAIGN FINANCE LAW IS MUCH BROADER THAN "LOBBYING" UNDER FEDERAL TAX LAW. 1701384 220433 185000 18634 1718183 1625632 162361 70000 16609 1701384 1926305 -211806 70000 18867 1625632 1575210 439747 70000 18652 1926305 1482161 108111 15062 1575210 0.67546 0.32453 0 0 209562 123348 86214 351483 325349 26134 112348 RIGHT OF USE ASSETS 407721 407721 LEASE LIABILITIES 421812 421812 X 3126808 195588 78160 53929 327677 2799131 18634 18634 2817765 4140350 78160 53929 132089 4008261 18634 18634 4026895 PART V, LINE 4: THE BOARD DESIGNATED A FUND FOR FUTURE PROGRAMMING NEEDS. THESE AMOUNTS ARE NOT AVAILABLE FOR GENERAL OPERATIONS UNTIL UNDESIGNATED BY THE BOARD OF DIRECTORS. THE BOARD HAS DESIGNATED THE USE OF CUMULATIVE EARNINGS FROM THE ENDOWMENT FUND FOR FUTURE PROGRAMMING NEEDS. THE ENDOWMENT FUND WITH DONOR RESTRICTIONS (AND CONSIDERED TO BE PERPETUAL IN NATURE) HAS BEEN CREATED FROM GIFTS, BEQUESTS AND LEGACIES SPECIFIED AS ENDOWMENT FUNDS BY THE DONOR. IT IS TO ENSURE THE LONGEVITY AND INDEPENDENCE OF MCEA BY PROVIDING A LONG-TERM FUNDING SOURCE, ENABLING MCEA TO DEVELOP AND MAINTAIN PROGRAMMING AND FACILITIES IN LINE WITH ITS MISSION. THE BOARD OF DIRECTORS SETS THE SPENDING POLICY FOR THE ENDOWMENT FUND AND CONSIDERS THE BALANCE BETWEEN RE-INVESTMENT OF ANNUAL EARNINGS WITH THE OPERATING NEEDS OF THE ORGANIZATION. PART X, LINE 2: MCEA HAS A TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTE 290.05. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE AND CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. MANAGEMENT EVALUATED MCEA'S TAX POSITIONS AND CONCLUDED THAT MCEA HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES REPORTED AGAINST REVENUE & NOT SHOWN AS PART OF FUNCTIONAL EXPENSES 53,929. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES REPORTED AGAINST REVENUE & NOT SHOWN AS PART OF FUNCTIONAL EXPENSES 53,929. LEGALLY GREEN 161532 148585 12947 1501 12071 13738 3125 23494 161532 148585 12947 1501 12071 13738 3125 23494 53929 -40982 0 CONSERVATION MINNESOTA 1101 WEST RIVER PARKWAY SUITE 250 MINNEAPOLIS MN 55415 412017329 501(C)(3) 20000 0 NATURAL RESOURCES VOTER EDUCATION PROGRAM 1 0 X X X X X X 0 0 0 0 0 0 0 0 0 KATHRYN HOFFMAN CHIEF EXECUTIVE OFFICER 173875 0 0 0 600 0 4504 0 6300 0 185279 0 0 0 KEVIN REUTHER CHIEF LEGAL OFFICER 145100 0 0 0 600 0 4416 0 6300 0 156416 0 0 0 X 20 129912 SELLING PRICE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990: IT IS THE POLICY OF THE MINNESOTA CENTER FOR ENVIRONMENTAL ADVOCACY (MCEA) THAT MCEA STAFF AND THE EXTERNAL ACCOUNTING FIRM WILL GENERATE ALL FINANCIAL INFORMATION FOR THE EXTERNAL AUDIT AND 990 TAX RETURN. AFTER STAFF AND THE EXTERNAL ACCOUNTING FIRM REVIEWS OF THE DRAFT AUDIT AND 990 DOCUMENTS, THE ADMINISTRATION AND FINANCE COMMITTEE OF THE BOARD WILL MEET WITH STAFF TO REVIEW THE DRAFT DOCUMENTS FOR APPROVAL AND RECOMMENDATION TO THE BOARD. THE RECOMMENDATION OF THE ADMINISTRATION AND FINANCE COMMITTEE WILL BE PRESENTED TO THE FULL BOARD FOR ADOPTION. THESE ACTIONS WILL BE COMPLETED BEFORE THE FIRST FILING DATE OF NOVEMBER 15 OF THE REPORTING YEAR UNLESS FILING AN EXTENSION HAS BEEN APPROVED. IF THE FULL BOARD CANNOT MEET AND CONSIDER THE RECOMMENDATION PRIOR TO NOVEMBER 15, THE EXECUTIVE COMMITTEE MAY ACT ON BEHALF OF THE BOARD ON THE RECOMMENDATION. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICTS POLICY: THE BOARD REQUIRES EACH DIRECTOR, OFFICER AND STAFF MEMBER TO BE ADVISED OF THE CONFLICT OF INTEREST POLICY, AND PROVIDED A COPY, IMMEDIATELY UPON ASSUMING DUTIES OR RELATIONSHIP AT MCEA. EACH FALL, THE BOARD MEMBERS ARE PROVIDED WITH THE NECESSARY FORMS TO UPDATE THEIR STATUS. STAFF WORKS WITH BOARD MEMBERS TO HAVE ALL FORMS COMPLETED AND RETURNED. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION PROCESS FOR TOP OFFICIAL: THE FOLLOWING DESCRIBES THE PROCESS USED BY MCEA TO SET COMPENSATION FOR ITS EXECUTIVE DIRECTOR. MCEA COMPENSATION INCLUDES SALARY AND BENEFITS. THE BENEFITS PACKAGE INCLUDES PAID TIME OFF (ACCRUED AT VARYING RATES BASED ON TENURE) AND A BENEFITS PAYMENT THAT CAN BE USED TO PURCHASE HEALTH CARE, PURCHASE OTHER COVERAGE, CONTRIBUTE TO RETIREMENT OR BE USED IN ANOTHER MANNER AS DETERMINED BY THE EMPLOYEE. EVERY EMPLOYEE RECEIVES THE SAME BENEFIT PACKAGE. THE BENEFITS PAYMENT IS DESIGNED TO COVER AT LEAST THE COST OF INDIVIDUAL HEALTH CARE INSURANCE FOR THE EMPLOYEE. THE AMOUNT OF THE PAYMENT IS REVIEWED ANNUALLY AND ADJUSTED AS COVERAGE COSTS AND BUDGET ALLOW. MCEA SALARY COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BASED ON THE FOLLOWING FACTORS: 1. CURRENT SALARY AND TENURE OF INCUMBENT (OR PREVIOUS INCUMBENT IF FILLING VACANCY). 2. SALARY AND TENURE OF COMPARABLE POSITIONS, INCLUDING OTHER ORGANIZATIONS OF LIKE SIZE AND ACTIVITY AS REPORTED ON THEIR 990. 3. A SURVEY OF THE EXISTING MARKET BASED ON SIMILAR JOB POSTINGS ON THE MN COUNCIL OF NONPROFITS WEBSITE, LOCAL NEWSPAPERS AND JOB BOARDS AND NATIONAL SOURCES SUCH AS MONSTER.COM. 4. A PUBLISHED SURVEY OF REPORTED SALARIES/COMPENSATION FOR EXECUTIVE DIRECTOR OR OTHER TOP POSITIONS. THE PRIMARY SOURCE FOR THIS INFORMATION IN MINNESOTA IS THE MINNESOTA NONPROFIT SALARY AND BENEFITS SURVEY PUBLISHED REGULARLY BY THE MN COUNCIL OF NONPROFITS. 5. MCEA COMMISSIONED A COMPENSATION STUDY IN EARLY 2022 CONDUCTED BY SMITH PILOT, A WASHINGTON DC BASED GROUP OF COMPENSATION EXPERTS SPECIALIZING IN NONPROFIT SALARIES. THIS STUDY WAS CONDUCTED WITH THE GOAL OF EVALUATING FAIRNESS OF STAFF COMPENSATION FOR EXECUTIVE MANAGEMENT, ATTORNEY COMPENSATION, PROGRAM DIRECTORS, TECHNICAL SPECIALISTS AND SUPPORT STAFF. RESULTS OF THIS STUDY WILL BE USED AS PART OF AN ANNUAL REVIEW OF MCEA COMPENSATION FOR ALL STAFF. THIS INFORMATION IS EVALUATED BY THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE, WITH ACTION RECOMMENDED BY THE COMMITTEE SUBMITTED TO THE FULL BOARD FOR FINAL APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, FORM 990 IS PUBLISHED AT WWW.GUIDESTAR.COM. FORM 990, PART VI, LINE 8A & 8B DOCUMENTATION BY COMMITTEE EXPLANATION: THE ORGANIZATION'S EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE BOARD BETWEEN MEETINGS IF NECESSARY AND PROVIDES AN UPDATE OF ACTIONS TO THE BOARD AT THE NEXT MEETING. NO OTHER COMMITTEE OF THE ORGANIZATION HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.