2025-12-22T13:45:03-06:00 2025-02-28 270851983 SPONSEL CPA GROUP LLC 251 N ILLINOIS ST STE 450 INDIANAPOLIS IN 46204 990 2024-03-01 202321854 THE CONSERVATION LAW CENTER INC CONS 8128560229 116 S INDIANA AVENUE STE 4 BLOOMINGTON IN 47408 ANDREA CAPIO DEPUTY DIRECTOR 8128560229 2025-12-22 1 1 ELIZABETH M BELCHER CPA P01227829 3176086699 2025-12-22 2024 2025-03-06 01:10:19Z ANDREA CAPIO 116 S INDIANA AVENUE STE 4 BLOOMINGTON IN 47408 3164489 0 X WWW.CONSERVATIONLAWCENTER.ORG X 2005 IN THE CONSERVATION LAW CENTER HAS BEEN ADVANCING CONSERVATION THROUGH LAW, ADVOCACY, AND EDUCATION. 7 7 10 25 0 0 1151752 1590534 500 1400415 111390 173540 0 0 1263642 3164489 0 0 0 0 716123 900671 0 0 98892 215933 317097 932056 1217768 331586 1946721 3213881 5440469 0 0 3213881 5440469 X THE CONSERVATION LAW CENTER PROVIDES LEGAL COUNSEL TO CONSERVATION ORGANIZATIONS USUALLY WITHOUT CHARGE, WORKS TO IMPROVE CONSERVATION LAW AND POLICY, AND OFFERS LAW STUDENTS A CLINICAL EXPERIENCE IN THE PRACTICE OF LAW. 0 0 917593 1400415 CLC IS THE ONLY PUBLIC INTEREST ENVIRONMENTAL LAW FIRM IN INDIANA. WE ADDRESS THE STATE'S MOST PRESSING ENVIRONMENTAL PROBLEMS THROUGH PUBLIC INTEREST LITIGATION, POLICY ADVOCACY, AND BY PROVIDING LEGAL SUPPORT TO FRONTLINE ORGANIZATIONS. CLC'S GROWING STAFF OF THIRTEEN FULL-TIME PROFESSIONALS CURRENTLY INCLUDES SEVEN ATTORNEYS EXPERIENCED IN THE PRACTICE OF REGULATORY, CONSERVATION, AND LAND USE LAW. CLC'S CORE MISSION IS TO PROVIDE PRO BONO REPRESENTATION TO CONSERVATION ORGANIZATIONS ENGAGED IN PROTECTING CLEAN WATER AND NATURAL HABITAT, AS WELL AS TO NONPROFITS AND COMMUNITY GROUPS TACKLING ENVIRONMENTAL HEALTH ISSUES. WE ARE ALSO COMMITTED TO TRAINING THE NEXT GENERATION OF PUBLIC INTEREST ENVIRONMENTAL LAWYERS THROUGH THE CONSERVATION LAW CLINIC AT INDIANA UNIVERSITY'S MAURER SCHOOL OF LAW. BY WORKING ON ACTIVE CASES UNDER THE SUPERVISION OF CLC'S ATTORNEYS, LAW STUDENTS DEVELOP ESSENTIAL LAWYERING SKILLS NEEDED TO NAVIGATE COMPLEX ENVIRONMENTAL LAWS AND REGULATORY PROCESSES. THE CLINIC ALSO EXPOSES PARTICIPATING LAW STUDENTS TO THE INTERPLAY BETWEEN PERVASIVE ENVIRONMENTAL PROBLEMS AND THE BROADER SOCIO-ECONOMIC, POLITICAL, AND CULTURAL CONTEXTS IN WHICH THEY OCCUR. 917593 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X X X ANDREA CAPIO 8128560229 116 S INDIANA AVENUE SUITE 4 BLOOMINGTON IN 47408 ROBERT FISCHMAN SECRETARY 2.00 X X 0 0 0 LISA MCKINNEY MEMBER 2.00 X 0 0 0 GLENN SCOLNIK MEMBER 2.00 X 0 0 0 RANDALL T SHEPARD CHAIR 2.00 X X 0 0 0 BETSY SMITH MEMBER 1.00 X 0 0 0 W WILLIAM WEEKS MEMBER 2.00 X 0 0 0 CATHERINE WILKINSON TREASURER 2.00 X X 0 0 0 CHRISTIAN FREITAG EXECUTIVE DIRECTOR 40.00 X 42250 0 1749 KIM FERRARO MANAGING ATTORNEY 40.00 X 116239 0 0 MICHAEL ZOELLER SENIOR ATTORNEY 40.00 X 103343 0 0 ANDREA CAPIO DEPUTY DIRECTOR 40.00 X 104735 0 5152 366567 0 6901 3 0 0 0 0 141007 1449527 1590534 PROGRAM INCOME 541900 1400415 1400415 1400415 115248 115248 58292 0 58292 58292 58292 3164489 0 0 1573955 43999 32977 7495 3527 738238 553299 125759 59180 58600 43948 9962 4690 59834 44876 10172 4786 29900 22576 7269 55 20349 15364 4947 38 35013 26436 8512 65 34815 26287 8464 64 106127 84902 21225 400 400 52271 47507 4764 10494 925 9471 98 PROGRAM SUPPLIES 12064 9652 2412 DUES AND SUBSCRIPTIONS 6226 6226 PROGRAM EXPENSE 5588 5588 PROFESSIONAL DEVELOPMEN 2685 2685 1165 571 594 1217768 917593 201283 98892 198286 200755 51011 0 2964584 5239714 3213881 5440469 0 0 X 754978 2303375 2458903 3137094 3213881 5440469 3213881 5440469 1946721 279867 0 X X 0 1 X 1 0 X 621334 512659 676553 1151752 1590534 4552832 621334 512659 676553 1151752 1590534 4552832 2625132 1927700 961 9650 52728 72776 115248 251363 4804195 1400415 0.40130 0.41710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 748 748 0 PART II-B, LINE 1: THE ORGANIZATION INCURRED APPROXIMATELY 23 HOURS FROM A PAID STAFF MEMBER FOR LOBBYING SERVICES DURING THE YEAR. SPECIFICALLY, THE ORGANIZATION SPENT TIME ON LOBBYING RELATED TO LEGISLATION CONCERNING THE ENVIRONMENT, HISTORIC PRESERVATION, NATURAL RESOURCES AND THE RELATED FUNDING AND TAXATION WITH RESPECT TO THE PROPOSED LEGISLATION. 2073080 243112 230278 -96735 2449735 1903186 2500 261046 -93652 2073080 1552367 482508 -131689 1903186 1579919 -27552 1552367 1.00000 0 0 0 X 3409343 279867 279867 3129476 35013 35013 3164489 1182755 0 1182755 35013 35013 1217768 PART V, LINE 4: THE CLC'S ENDOWMENTS CONSIST OF TWO DONOR-RESTRICTED FUNDS ESTABLISHED FOR CONSERVATION ATTORNEY POSITIONS AND ONE QUASI ENDOWNMENT FUND. PART X, LINE 2: ACCOUNTING PRINCIPLES FOLLOWING THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CLC AND DISCLOSE IF THE CLC HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CLC, AND HAS CONCLUDED THAT AS OF FEBRUARY 28, 2025 AND FEBRUARY 29, 2024, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CLC IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. NO INTEREST OR PENALTIES WERE INCURRED FOR THE YEARS ENDED FEBRUARY 28, 2025 AND FEBRUARY 29, 2024. X 333.64 ACRES OF LAND 1 0 SEE EXPLANATION 0 0 0 SCHEDULE M, LINE 33: THE ORGANIZATION REPORTS UNDER THE MODIFIED CASH BASIS OF ACCOUNTING. THE ORGANIZATION HAS ELECTED UNDER STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NUMBER 116 NOT TO RECORD THE LAND RECEIVED. THEREFORE ZERO HAS BEEN RECORDED AS REVENUE ON SCHEDULE M IN PLACE OF THE APPRAISAL VALUE OF $1,835,000. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE BOARD OF DIRECTORS PRIOR TO ITS FILING WITH THE IRS. THE SECRETARY, TREASURER, DIRECTOR OR OFFICE MANAGER PROVIDES AN ORAL OR WRITTEN REVIEW OF FORM 990, PRESENTS IT TO THE BOARD, AND ANSWERS ANY QUESTIONS THE BOARD MAY HAVE ABOUT THE FORM. THE DATE FORM 990 WAS PROVIDED AND A SUMMARY OF ANY QUESTIONS AND ANSWERS IS RECORDED. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST STATEMENT IS MAILED ANNUALLY TO EACH MEMBER OF THE BOARD. EACH BOARD MEMBER ACKNOWLEDGES THE POLICY BY SIGNING AND RETURNING TO THE OFFICE MANAGER. FORM 990, PART VI, SECTION B, LINE 15A CLC USES A COMPENSATION COMMITTEE AND A COMPENSATION SURVEY OR STUDY. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE CLC'S OFFICE UPON REQUEST. FORM 990, PART XII, LINE 2C: CLC HAS A FINANCE COMMITTEE THAT IS MADE UP OF MEMBERS OF THE BOARD. THIS COMMITTEE ALONG WITH THE BOARD TREASURER AND CLC STAFF ARE RESPONSIBLE FOR OVERSIGHT OF THE ANNUAL AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT AND AUDITOR. THERE HAVE BEEN NO CHANGES TO THIS PROCESS SINCE THE PREVIOUS YEAR.