Civic Intelligence

Environmental League of Massachusetts Inc

EIN 04-2760271 • 501(c)3 • Boston, MA

Profile

Elm is dedicated to protecting the land, water, and air of our commonwealth to benefit people and wildlife.

15 Court Square 1000Boston, MA 02108

environmentalleague.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

42nd percentile

0.08x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.09x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

89th percentile

50%

Higher net margin than 89% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$215,892

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

95th percentile

82%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

100%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$6,520,236

Up $2,931,069 (+82%) from 2023

Liabilities

Down

$504,485

Down $7,124 (-1.4%) from 2023

Net Assets

Up

$6,015,751

Up $2,938,193 (+95%) from 2023

Operations
Liabilities / Revenue38th percentileNet Margin89th percentile

Revenue

Up

$5,647,225

Up $2,826,493 (+100%) from 2023

Expenses

Up

$2,832,088

Up $512,391 (+22%) from 2023

Net Income

Up

$2,815,137

Up $2,314,102 (+462%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $439,518Liabilities 2011: $30,817Net Assets 2011: $408,7012011Assets 2012: $620,078Liabilities 2012: $37,819Net Assets 2012: $582,2592012Assets 2013: $898,121Liabilities 2013: $26,247Net Assets 2013: $871,8742013Assets 2014: $1,038,571Liabilities 2014: $12,944Net Assets 2014: $1,025,6272014Assets 2015: $1,044,379Liabilities 2015: $44,569Net Assets 2015: $999,8102015Assets 2016: $1,043,718Liabilities 2016: $24,405Net Assets 2016: $1,019,3132016Assets 2017: $1,098,122Liabilities 2017: $27,551Net Assets 2017: $1,070,5712017Assets 2018: $1,447,737Liabilities 2018: $52,504Net Assets 2018: $1,395,2332018Assets 2019: $1,544,360Liabilities 2019: $75,933Net Assets 2019: $1,468,4272019Assets 2020: $1,943,934Liabilities 2020: $245,849Net Assets 2020: $1,698,0852020Assets 2021: $1,979,975Liabilities 2021: $100,354Net Assets 2021: $1,879,6212021Assets 2022: $2,554,068Liabilities 2022: $63,018Net Assets 2022: $2,491,0502022Assets 2023: $3,589,167Liabilities 2023: $511,609Net Assets 2023: $3,077,5582023Assets 2024: $6,520,236Liabilities 2024: $504,485Net Assets 2024: $6,015,7512024

Highlighted filing

2024

Assets$6,520,236
Liabilities$504,485
Net Assets$6,015,751
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $644,3442011Expenses 2012: $672,7942012Revenue 2013: $954,397Expenses 2013: $693,265Net Income 2013: $261,1322013Revenue 2014: $939,344Expenses 2014: $756,554Net Income 2014: $182,7902014Revenue 2015: $916,442Expenses 2015: $944,613Net Income 2015: -$28,1712015Revenue 2016: $1,048,678Expenses 2016: $968,820Net Income 2016: $79,8582016Revenue 2017: $868,537Expenses 2017: $852,847Net Income 2017: $15,6902017Revenue 2018: $1,253,844Expenses 2018: $947,491Net Income 2018: $306,3532018Revenue 2019: $1,071,263Expenses 2019: $1,043,766Net Income 2019: $27,4972019Revenue 2020: $1,283,661Expenses 2020: $1,086,541Net Income 2020: $197,1202020Revenue 2021: $1,357,099Expenses 2021: $1,352,304Net Income 2021: $4,7952021Revenue 2022: $2,194,154Expenses 2022: $1,379,955Net Income 2022: $814,1992022Revenue 2023: $2,820,732Expenses 2023: $2,319,697Net Income 2023: $501,0352023Revenue 2024: $5,647,225Expenses 2024: $2,832,088Net Income 2024: $2,815,1372024

Highlighted filing

2024

Revenue$5,647,225
Expenses$2,832,088
Net Income$2,815,137
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,520,236
Liabilities
$504,485
Net assets
$6,015,751
Revenue
$5,647,225
Expenses
$2,832,088
Net income
$2,815,137
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.52$0.50$6.02$5.65$2.83$2.82
2023Detailed filing. Detailed filing data is available for this year.$3.59$0.51$3.08$2.82$2.32$0.50
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.55$0.06$2.49$2.19$1.38$0.81
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.10$1.88$1.36$1.35$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.25$1.70$1.28$1.09$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.08$1.47$1.07$1.04$0.03
2018Summary only. Only limited summary data is available for this year.$1.45$0.05$1.40$1.25$0.95$0.31
2017Detailed filing. Detailed filing data is available for this year.$1.10$0.03$1.07$0.87$0.85$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.04$0.02$1.02$1.05$0.97$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.04$1.00$0.92$0.94$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.01$1.03$0.94$0.76$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.03$0.87$0.95$0.69$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.04$0.58$0.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.03$0.41$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$6,007,686
Mission and Program Overview

Mission

Elm is dedicated to protecting the land, water, and air of our commonwealth to benefit people and wildlife.

To advocate for policy that meets the scale and urgency of our environmental challenges.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,649,826$2,980,507▲ $1,330,681
Pledges and Grants Receivable$572,757$2,678,575▲ $2,105,818
Cash and Non-Interest-Bearing Accounts$954,957$549,393▼ $405,564
Intangible Assets$361,824$270,971▼ $90,853
Prepaid Expenses and Deferred Charges$21,821$20,273▼ $1,548
Land, Buildings, and Equipment, Net$11,912$4,717▼ $7,195
Accounts Receivable$270--
Total Assets$3,589,167$6,520,236▲ $2,931,069
Other Assets Total$15,800$15,800→ $0
Liabilities
Other Liabilities$361,557$274,794▼ $86,763
Accounts Payable and Accrued Expenses$150,052$229,691▲ $79,639
Total Liabilities$511,609$504,485▼ $7,124
Net Assets / Fund Balance
Net Assets With Donor Restrictions$694,231$3,180,109▲ $2,485,878
Net Assets Without Donor Restrictions$2,383,327$2,835,642▲ $452,315
Total Net Assets Fund Balance$3,077,558$6,015,751▲ $2,938,193
Total Liabilities and Net Assets / Fund Balance$3,589,167$6,520,236▲ $2,931,069

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,717$39,617$44,334
Leasehold Improvements$0$12,254$12,254
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth HenryPresidentFT$204,522$11,370$215,892
Andrew ReedVice President of DevelopmentFT$175,846$4,361$180,207
Miriam HarrisExecutive Vice PresidentFT$134,841$4,045$138,886
Casey BowersAction Fund Executive Dire-$123,163$12,503$135,666

Board Members and Trustees

NameTitle
Gordon BurnesChair
Benjamin DowningDirector
Bracken HendricksDirector
Bradley McleanDirector
Chrisann TarasDirector
Dhiraj MalkaniDirector
Dr Lindsey ButlerDirector
Emily ReichertDirector
Gwen RutaDirector
Henry Bell JrDirector
Isabel Grantham RappoportDirector
Joccole BurtonDirector
Mark BilbeDirector
Namrita KapurDirector
Nikko MendozaDirector
Pete PedersenDirector
Robert FishmanDirector
Sandhya MuraliDirector
Seth D JaffeDirector
Tedd SaundersDirector
Virginia LawrenceDirector
William G ConstableDirector
Alicia BartonDirector (until 1/2024)
Kenneth KimmellDirector (until 1/2024)
Anne KellyDirector (until 11/2023)
Katie TheoharidesDirector (until 8/2023)
Bethany PattenTreasurer/clerk
Revenue and Support

Revenue Composition

Contributions and Grants
$5,149,055
Program Service Revenue
$0
Investment Income
$71,980
Other Revenue
$426,190
All Other Contributions
$4,606,545
Change in Net Assets
$2,815,137

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,639,095
Revenue Not Reported on Financial Statements
$8,130
Revenue Not Reported on Form 990
$419,920
Total Revenue per Audited Statements
$6,059,015
Total Revenue per Form 990
$5,647,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,125,626
Other Expenses$520,062
Total Fundraising Expense$431,797
Grants and Similar Amounts Paid$186,400
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,112,012$275,956$289,898$1,677,866
Current Officers, Directors, Trustees, and Key Employees$173,421$13,875$43,934$231,230
Grants to Domestic Orgs$186,400--$186,400
Fees for Services Other$125,088$14,859$17,046$156,993
Payroll Taxes$87,517$19,817$22,732$130,066
Occupancy$75,939$17,196$19,725$112,860
Information Technology$50,308--$50,308
Other Employee Benefits$29,178$7,839$7,632$44,649
Office Expenses$29,832$6,754$7,747$44,333
Pension Plan Contributions$28,136$6,371$7,308$41,815
Travel$32,301--$32,301
Fees for Services Accounting$18,924$4,285$4,916$28,125
Insurance$18,162$4,112$4,718$26,992
Advertising$11,442$2,591$2,972$17,005
Other Expenses$7,356$1,666$1,911$10,933
Fees for Service Investment Mgmnt Fees-$8,130-$8,130
Depreciation Depletion$4,841$1,096$1,258$7,195
Conferences and Meetings$6,466--$6,466
Total Functional Expenses$2,015,744$384,547$431,797$2,832,088

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,125,336
Total Expenses per Form 990$2,832,088
Expenses per Audited Statements$2,823,958
Expenses Not Reported on Form 990$301,378
Expenses Not Reported on Financial Statements$8,130
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Salem Alliance for the EnvironmentSalem, MA501(c)(3)Project-based Subgrant Cbas & Ports$40,000
Roots2empowerProvidence, RI501(c)(3)Project-based Subgrant Ej Pathways$25,000
Black Economic Council of MassachusettsRoxbury, MA501(c)(3)Support Participation in New England for Offshore Wind Coalition$20,000
Green Energy Consumers Alliance IncBoston, MA501(c)(3)Steering Ctm Participation$20,000
Maine Conservation AllianceAugusta, ME501(c)(3)Steering Ctm Participation$20,000
Renewable Energy Vermont Education FundMontpelier, VT501(c)(3)Steering Ctm Participation$20,000
Save the SoundNew Haven, CT501(c)(3)Steering Ctm Participation$20,000
Climate Community CenterProvidence, RI501(c)(3)Project-based Subgrant Local Organizaing$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$117,783
Fundraising Gross Income$116,250
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Earth Night$658,760$116,250$37,773$78,477
Total Events$658,760$116,250$117,783$-1,533
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Right-of-use Liability$274,794
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The irs form 990 is reviewed by staff. Then it is provided to the finance and executive committees for their review. Finally, it is presented to the board of directors for its review ahead of filing with the irs.”

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 governance and personnel committee reviews the president's compensation, conducts a performance review, considers all relevant info regarding appropriate salary levels for the position, and recommends compensation to the board of directors.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Environmental League
EIN
04-2760271
Phone
6177422553
Address
15 COURT SQUARE 1000, BOSTON, MA 02108

Signing Officer

Name
Elizabeth Henry
Title
President
Phone
6177422553
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Henry
Formed
1982
Legal Domicile
Ma
Voting Board Members
24
Independent Board Members
23
Employees
31
Volunteers
27

Preparer

Firm
Cohnreznick Advisory LLC
Address
350 GRANITE STREET SUITE 1200, BRAINTREE, MA 02184
Preparer
Jolanta Tuck
Phone
7813803520
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Elm qualifies as an organization formed for charitable purposes under section 501(c) (3) of the internal revenue code ("irc") and is generally not subject to income tax. Elm action fund is exempt from federal and state income tax under 501(c)(4) of the irc. However, income from certain activities not directly related to the agency's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the agency is not a private foundation under section 509(a) (1) of the irc. Management has analyzed the tax positions taken by the agency and has concluded that, as of june 30, 2024, 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, fiscal years since 2021 remain open.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Special event expense reclassified to revenue 117,783. Affiliate removed from consolidated totals 179,081.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Special event expense reclassified to revenue 117,783. Affiliate removed from consolidated totals 183,595.”

Raw XML AppendixShowing 400 of 886 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0THE ENVIRONMENTAL LEAGUE OF MASSACHUSETTS (ELM) ADVOCATES FOR POLICY THAT MEETS THE SCALE AND URGENCY OF OUR ENVIRONMENTAL CHALLENGES. ELM ENGAGES IN ADVOCACY ACROSS A FULL SPECTRUM OF CLIMATE, ENVIRONMENTAL, AND CLEAN ENERGY ISSUES AND PLAYS A CRUCIAL ROLE IN COORDINATING AND ELEVATING THE ENVIRONMENTAL COMMUNITY TO PUSH FOR POLICY CHANGE AND REGULATORY OVERSIGHT. OUR CURRENT POLICY PRIORITIES REPRESENT THE KEY OPPORTUNITIES TO DECARBONIZE THE ECONOMY AND KEEP MASSACHUSETTS ON TRACK FOR AN EQUITABLE NET ZERO FUTURE BY 2050. OUR TOP SIX PRIORITIES CURRENTLY INCLUDE CATALYZING THE CLEAN ENERGY TRANSITION, SUSTAINABLE TRANSPORTATION, GREENING OUR BUILDINGS, ADVANCING ENVIRONMENTAL JUSTICE, FINANCING FOR INNOVATION AND INFRASTRUCTURE, AND REDUCING WASTE.
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