Civic Intelligence

National Environmental Policy and Law Center Inc

EIN 04-3099089 • 501(c)3 • Boston, MA

Profile

To combine the fields of law, science, and public interest advocacy to develop and pursue strategies addressing the variety of environmental problems and related public health issues facing today's society and societies of the future.

294 Washington Street Ste 720Boston, MA 02108

nelconline.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

94th percentile

69%

Higher net margin than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$132,322

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

89th percentile

44%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

1147%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,310,192

Up $1,006,723 (+44%) from 2023

Liabilities

Down

$333,835

Down $783,960 (-70%) from 2023

Net Assets

Up

$2,976,357

Up $1,790,683 (+151%) from 2023

Revenue

Up

$2,447,125

Up $2,250,806 (+1147%) from 2023

Expenses

Up

$759,779

Up $112,904 (+17%) from 2023

Net Income

Up

$1,687,346

Up $2,137,902 (+475%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,170,677Liabilities 2011: $108,978Net Assets 2011: $4,061,6992011Assets 2012: $4,505,266Liabilities 2012: $187,680Net Assets 2012: $4,317,5862012Assets 2013: $4,222,535Liabilities 2013: $115,638Net Assets 2013: $4,106,8972013Assets 2014: $4,004,589Liabilities 2014: $132,376Net Assets 2014: $3,872,2132014Assets 2015: $3,766,617Liabilities 2015: $170,949Net Assets 2015: $3,595,6682015Assets 2016: $3,386,874Liabilities 2016: $178,249Net Assets 2016: $3,208,6252016Assets 2017: $3,340,048Liabilities 2017: $179,212Net Assets 2017: $3,160,8362017Assets 2018: $3,585,572Liabilities 2018: $931,691Net Assets 2018: $2,653,8812018Assets 2019: $2,880,095Liabilities 2019: $730,353Net Assets 2019: $2,149,7422019Assets 2020: $2,161,871Liabilities 2020: $404,849Net Assets 2020: $1,757,0222020Assets 2021: $2,472,218Liabilities 2021: $731,000Net Assets 2021: $1,741,2182021Assets 2022: $2,190,484Liabilities 2022: $847,367Net Assets 2022: $1,343,1172022Assets 2023: $2,303,469Liabilities 2023: $1,117,795Net Assets 2023: $1,185,6742023Assets 2024: $3,310,192Liabilities 2024: $333,835Net Assets 2024: $2,976,3572024

Highlighted filing

2024

Assets$3,310,192
Liabilities$333,835
Net Assets$2,976,357

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $589,982Expenses 2011: $537,202Net Income 2011: $52,7802011Revenue 2012: $1,432,660Expenses 2012: $955,787Net Income 2012: $476,8732012Revenue 2013: $164,702Expenses 2013: $475,128Net Income 2013: -$310,4262013Revenue 2014: $210,520Expenses 2014: $556,622Net Income 2014: -$346,1022014Revenue 2015: $233,677Expenses 2015: $497,845Net Income 2015: -$264,1682015Revenue 2016: $259,602Expenses 2016: $573,859Net Income 2016: -$314,2572016Revenue 2017: $411,860Expenses 2017: $566,554Net Income 2017: -$154,6942017Revenue 2018: $738,523Expenses 2018: $1,254,291Net Income 2018: -$515,7682018Revenue 2019: $584,899Expenses 2019: $1,049,552Net Income 2019: -$464,6532019Revenue 2020: $231,826Expenses 2020: $559,082Net Income 2020: -$327,2562020Revenue 2021: $253,542Expenses 2021: $778,474Net Income 2021: -$524,9322021Revenue 2022: $343,321Expenses 2022: $530,278Net Income 2022: -$186,9572022Revenue 2023: $196,319Expenses 2023: $646,875Net Income 2023: -$450,5562023Revenue 2024: $2,447,125Expenses 2024: $759,779Net Income 2024: $1,687,3462024

Highlighted filing

2024

Revenue$2,447,125
Expenses$759,779
Net Income$1,687,346

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.33$2.98$2.45$0.76$1.69
2023Detailed filing. Detailed filing data is available for this year.$2.30$1.12$1.19$0.20$0.65$0.45
2022Detailed filing. Detailed filing data is available for this year.$2.19$0.85$1.34$0.34$0.53$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.73$1.74$0.25$0.78$0.52
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.40$1.76$0.23$0.56$0.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.73$2.15$0.58$1.05$0.46
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.59$0.93$2.65$0.74$1.25$0.52
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.34$0.18$3.16$0.41$0.57$0.15
2016Summary only. Only limited summary data is available for this year.$3.39$0.18$3.21$0.26$0.57$0.31
2015Summary only. Only limited summary data is available for this year.$3.77$0.17$3.60$0.23$0.50$0.26
2014Summary only. Only limited summary data is available for this year.$4.00$0.13$3.87$0.21$0.56$0.35
2013Summary only. Only limited summary data is available for this year.$4.22$0.12$4.11$0.16$0.48$0.31
2012Summary only. Only limited summary data is available for this year.$4.51$0.19$4.32$1.43$0.96$0.48
2011Summary only. Only limited summary data is available for this year.$4.17$0.11$4.06$0.59$0.54$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$2,447,125
Mission and Program Overview

Mission

To combine the fields of law, science, and public interest advocacy to develop and pursue strategies addressing the variety of environmental problems facing today's society and societies of the future.

Public interest research and litigation in the general area of environmental protection.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,608,482$2,802,100▲ $1,193,618
Savings and Temporary Cash Investments$676,232$465,025▼ $211,207
Accounts Receivable$3,460$30,340▲ $26,880
Cash and Non-Interest-Bearing Accounts$14,142$12,162▼ $1,980
Land, Buildings, and Equipment, Net$1,153$565▼ $588
Total Assets$2,303,469$3,310,192▲ $1,006,723
Liabilities
Accounts Payable and Accrued Expenses$1,067,795$228,630▼ $839,165
Other Liabilities-$105,205-
Deferred Revenue$50,000--
Total Liabilities$1,117,795$333,835▼ $783,960
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,185,674$2,976,357▲ $1,790,683
Total Net Assets Fund Balance$1,185,674$2,976,357▲ $1,790,683
Total Liabilities and Net Assets / Fund Balance$2,303,469$3,310,192▲ $1,006,723

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$565$376-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chuck CaldartClerkdirectorlitigation DirectorFT$120,724$11,598$132,322

Board Members and Trustees

NameTitle
Joseph MannPresidentdirector
Carolyn HartmannDirector
Douglas PhelpsDirector
Anna AurilioTreasurerdirector
Revenue and Support

Revenue Composition

Contributions and Grants
$103,169
Program Service Revenue
$2,326,010
Investment Income
$17,946
Other Revenue
$0
All Other Contributions
$13,226
Change in Net Assets
$1,687,346

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,447,125
Revenue Not Reported on Form 990
$103,535
Total Revenue per Audited Statements
$2,550,660
Total Revenue per Form 990
$2,447,125
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$470,772
Other Expenses$239,007
Total Fundraising Expense$61,929
Grants and Similar Amounts Paid$50,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$241,349$13,893$25,865$281,107
Fees for Services Other$51,626$96,529$12,230$160,385
Current Officers, Directors, Trustees, and Key Employees$102,633$5,908$10,999$119,540
Occupancy$47,160$2,715$5,054$54,929
Grants to Domestic Orgs$50,000--$50,000
Payroll Taxes$27,927$1,608$2,993$32,528
Other Employee Benefits$21,018$1,210$2,252$24,480
Pension Plan Contributions$11,262$648$1,207$13,117
Travel$8,407$484$901$9,792
Other Expenses$3,257$3,775$349$3,775
Insurance-$1,849-$1,849
Fees for Services Accounting-$514-$514
Information Technology$343$20$37$400
Office Expenses$234$13$25$272
Depreciation Depletion$162$9$17$188
Total Functional Expenses$4,510$129,175$3,698$8,208

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$759,779
Total Expenses per Audited Statements$759,779
Total Expenses per Form 990$759,779
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Environment America R&p CenterDenver, CO501c3Environmental Litigation$50,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$105,205
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Committee meeting documentation Part VI line 8B

The organizations governing body had no committees.

Form 990 governing body review Part VI line 11

The draft 990 is sent to all board members prior to the return being finalized.

Conflict of interest policy compliance Part VI line 12C

To monitor and enforce compliance with the conflict of interest policy, the organization requires all officers, directors, and individuals with substantial influence over the organization to complete an annual statement disclosing to the board any business, contractual or financial relationships the person has with other corporations. In addition, said persons have an ongoing obligation to disclose to the board any financial interest, direct or indirect, that the person would gain from any particular transaction, contract, or policy under consideration by the organization. The board must assess potential conflicts on a case-by-case basis, conflicted persons must abstain from the deliberation of the transaction, and corporate records be maintained.

CEO executive director top management comp Part VI line 15A

The compensation committee will establish acceptable compensation packages after reviewing at least one of the following: 1)information about compensation paid by similarly situated tax-exempt organizations for similar services; 2)current compensation surveys compiled by independent firms; or 3)actual written offers from similarly situated organizations. Documentation of the compensation deliberation and decision is kept on file.

Other officer or key employee compensation Part VI line 15B

The compensation committee will establish acceptable compensation packages after reviewing at least one of the following: 1)information about compensation paid by similarly situated tax-exempt organizations for similar services; 2)current compensation surveys compiled by independent firms; or 3)actual written offers from similarly situated organizations. Documentation of the compensation deliberation and decision is kept on file.

Governing documents etc available to public Part VI line 19

No documents were made available to the public, except for those that were included with the organizations form 1023 application for exempt status, which are made available upon request as indicated in line 18.

Filing and Contact Details

Filer

Filer Name
National Environmental Policy and Law Center Inc
EIN
04-3099089
Address
294 WASHINGTON STREET STE 720, BOSTON, MA 02108

Signing Officer

Name
Charles Caldart
Title
Clerk and Direc
Phone
6174220880
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Mann
Formed
1990
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
4
Employees
5

Preparer

Firm
Wade W Moter CPA
Address
737 Creekside DR, Woodland Park, CO 80863
Preparer
Wade W Moter CPA
Phone
7194949540
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

ROUNDING ADJUSTMENT.

List of other fees for services expenses Part IX line 11G

Program services expenses:consultants - other $13,938consultants - programmatic, administrative, and fundraising $32,176top expenses $1,218membership services $3,292internet expenses $1,001management and general expenses:consultants - programmatic, administrative, and fundraising $96,529fundraising expenses:top expenses $406direct mail expenses $3,270membership services $3,292sustainer expenses $4,928internet expenses $334

Part III response or note to any other line in Part III

To combine the fields of law, science, and public interest advocacy to develop and pursue strategies addressing the variety of environmental problems and related public health issues facing todays society and societies of the future.

Raw XML AppendixShowing 400 of 449 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 NATIONAL ENVIRONMENTAL LAW CENTER (NELC) IS A NON-PROFIT LITIGATION CENTER FOUNDED IN 1990 TO ENFORCE ANTI-POLLUTION AND ENVIRONMENTAL PROTECTION LAWS AND PROMOTE LONG-TERM SOLUTIONS TO THE NATIONS PRESSING ENVIRONMENTAL PROBLEMS. NELC ATTORNEYS HAVE A PROVEN TRACK RECORD OF BRINGING CORPORATE POLLUTERS TO JUSTICE. NELC WORKS CLOSELY WITH STATE AND LOCAL CITIZEN GROUPS, PROVIDING ESSENTIAL LEGAL EXPERTISE TO PROTECT PUBLIC HEALTH AND ENVIRONMENT. NELC HELPS THE PUBLIC TO SHAPE AND UPHOLD OUR CORE ENVIRONMENTAL LAWS, SERVING AS A MAJOR FORCE IN PUBLIC INTEREST LITIGATION. NELC ATTORNEYS CAREFULLY MONITOR COMPLIANCE WITH ENVIRONMENTAL LAWS AND REPORT VIOLATIONS TO GOVERNMENT AGENCIES. WHEN THE GOVERNMENT FAILS TO TAKE APPROPRIATE ACTION, NELC DOES, WINNING COURT ORDERS THAT STOP ILLEGAL EMISSIONS AND THAT IMPOSE MONETARY PENALTIES FOR PAST VIOLATIONS.
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IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ENVIRONMENTAL LITIGATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ENVIRONMENT AMERICA R&P CENTER
IRS990ScheduleI/RecipientTable/RecipientEIN0134339865
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01543 WAZEE STREET SUITE 410
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DENVER
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CO
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0WE MONITOR THROUGH THE USE OF GRANT AGREEMENTS AND WORKING CLOSELY WITH GRANT RECIPIENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATIONS GOVERNING BODY HAD NO COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DRAFT 990 IS SENT TO ALL BOARD MEMBERS PRIOR TO THE RETURN BEING FINALIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, THE ORGANIZATION REQUIRES ALL OFFICERS, DIRECTORS, AND INDIVIDUALS WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION TO COMPLETE AN ANNUAL STATEMENT DISCLOSING TO THE BOARD ANY BUSINESS, CONTRACTUAL OR FINANCIAL RELATIONSHIPS THE PERSON HAS WITH OTHER CORPORATIONS. IN ADDITION, SAID PERSONS HAVE AN ONGOING OBLIGATION TO DISCLOSE TO THE BOARD ANY FINANCIAL INTEREST, DIRECT OR INDIRECT, THAT THE PERSON WOULD GAIN FROM ANY PARTICULAR TRANSACTION, CONTRACT, OR POLICY UNDER CONSIDERATION BY THE ORGANIZATION. THE BOARD MUST ASSESS POTENTIAL CONFLICTS ON A CASE-BY-CASE BASIS, CONFLICTED PERSONS MUST ABSTAIN FROM THE DELIBERATION OF THE TRANSACTION, AND CORPORATE RECORDS BE MAINTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION COMMITTEE WILL ESTABLISH ACCEPTABLE COMPENSATION PACKAGES AFTER REVIEWING AT LEAST ONE OF THE FOLLOWING: 1)INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAX-EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES; 2)CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS; OR 3)ACTUAL WRITTEN OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS. DOCUMENTATION OF THE COMPENSATION DELIBERATION AND DECISION IS KEPT ON FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION COMMITTEE WILL ESTABLISH ACCEPTABLE COMPENSATION PACKAGES AFTER REVIEWING AT LEAST ONE OF THE FOLLOWING: 1)INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAX-EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES; 2)CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS; OR 3)ACTUAL WRITTEN OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS. DOCUMENTATION OF THE COMPENSATION DELIBERATION AND DECISION IS KEPT ON FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS WERE MADE AVAILABLE TO THE PUBLIC, EXCEPT FOR THOSE THAT WERE INCLUDED WITH THE ORGANIZATIONS FORM 1023 APPLICATION FOR EXEMPT STATUS, WHICH ARE MADE AVAILABLE UPON REQUEST AS INDICATED IN LINE 18.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING ADJUSTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROGRAM SERVICES EXPENSES:CONSULTANTS - OTHER $13,938CONSULTANTS - PROGRAMMATIC, ADMINISTRATIVE, AND FUNDRAISING $32,176TOP EXPENSES $1,218MEMBERSHIP SERVICES $3,292INTERNET EXPENSES $1,001MANAGEMENT AND GENERAL EXPENSES:CONSULTANTS - PROGRAMMATIC, ADMINISTRATIVE, AND FUNDRAISING $96,529FUNDRAISING EXPENSES:TOP EXPENSES $406DIRECT MAIL EXPENSES $3,270MEMBERSHIP SERVICES $3,292SUSTAINER EXPENSES $4,928INTERNET EXPENSES $334
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TO COMBINE THE FIELDS OF LAW, SCIENCE, AND PUBLIC INTEREST ADVOCACY TO DEVELOP AND PURSUE STRATEGIES ADDRESSING THE VARIETY OF ENVIRONMENTAL PROBLEMS AND RELATED PUBLIC HEALTH ISSUES FACING TODAYS SOCIETY AND SOCIETIES OF THE FUTURE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part III response or note to any other line in Part III
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