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CIRCULAR ACTION ALLIANCE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CIRCULAR ACTION ALLIANCE (EIN 92-3197259)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-26
IRS object ID
202403319349300720
Schema version
2023v5.1
Note
A later return for the same period supersedes this one.
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-26T09:30:51-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521073331PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DEMBO JONES PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16116 EXECUTIVE BLVD SUITE 500AddressLine1Txt
CityNORTH BETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20852ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN923197259EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CIRCULAR ACTION ALLIANCEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCIRCBusinessNameControlTxt
Phone2624977712PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 F STREET NW 7TH FLOORAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20001ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKASHIF ALIPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone2624977712PhoneNum
Signature2024-11-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID J SHERDEL CPAPreparerPersonNm
PTINP01306021PTIN
Phone3017705100PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Amended ReturnYes (X)AmendedReturnInd
Principal OfficerKASHIF ALIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 F STREET NW 7TH FLOORAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20001ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$0GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressCIRCULARACTIONALLIANCE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2022FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionIMPLEMENTING PRODUCER RESPONSIBILITY OBLIGATIONS UNDER STATE EPR LAWSActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent20VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$130,000PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$130,000PYTotalRevenueAmt
CY Total Revenue$0CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,382,260CYTotalFundraisingExpenseAmt
PY Other Expenses$562,296PYOtherExpensesAmt
CY Other Expenses$8,864,405CYOtherExpensesAmt
PY Total Expenses$562,296PYTotalExpensesAmt
CY Total Expenses$8,864,405CYTotalExpensesAmt
PY Revenues Less Expenses-$432,296PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$8,864,405CYRevenuesLessExpensesAmt
Total Assets BOY$750,000TotalAssetsBOYAmt
Total Assets EOY$15,986,370TotalAssetsEOYAmt
Total Liabilities BOY$1,182,296TotalLiabilitiesBOYAmt
Total Liabilities EOY$25,283,071TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$432,296NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$9,296,701NetAssetsOrFundBalancesEOYAmt
MissionCAA'S VISION IS TO BE AN APPROVED PRO IN ALL STATES THAT HAVE ENACTED EPR LAWS FOR PAPER AND PACKAGING TO DELIVER HARMONIZED BEST-IN-CLASS COMPLIANCE SERVICES, SCALE INNOVATION, AND BUILD SYSTEMS THAT HELP BOTH COMPANIES AND CONSUMERS WASTE LESS AND RECYCLE MORE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,271,174ExpenseAmt
DescCIRCULAR ACTION ALLIANCE (THE ORGANIZATION) IS A NATIONAL NONPROFIT THAT HAS BEEN SET UP ON BEHALF OF PRODUCERS AS A PRODUCER RESPONSIBLITY ORGANIZATION (PRO) TO IMPLEMENT EFFECTIVE EXTENDED PRODUCER RESPONSIBILITY (EPR) LAWS FOR PAPER AND PACKAGING. THE ORGANIZATION IS CURRENTLY BUILDING COMPLIANCE PROGRAMS ACROSS MULTIPLE STATES TO FULFIL THE OBLIGATIONS OF THESE EPR LAWS PRIOR TO IMPLEMENTATION.THE ORGANIZATION WAS FORMED BY LEADING COMPANIES FROM THE FOOD, BEVERAGE, CONSUMER GOODS, AND RETAIL INDUSTRIES IN RESPONSE TO THE PASSAGE OF EPR LAWS IN CALIFORNIA, COLORADO, MAINE AND OREGON.Desc
Total Program Service Expenses$5,271,174TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member20IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2624977712PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 F STREET NW 7TH FLOORAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20001ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHARLIE SCHWARZE
CHAIR18.00Yes (X)Yes (X)$0$0$0
NEIL MENEZES
VICE CHAIR12.00Yes (X)Yes (X)$0$0$0
JEFF BEZZO
TREASURER10.00Yes (X)Yes (X)$0$0$0
JOHN BREEDLOVE
SECRETARY10.00Yes (X)Yes (X)$0$0$0
JON HANSTED
DIRECTOR5.00Yes (X)$0$0$0
KARA RUECKER
DIRECTOR5.00Yes (X)$0$0$0
KIRSTEN WITT
DIRECTOR5.00Yes (X)$0$0$0
ANKE BOYKIN
DIRECTOR5.00Yes (X)$0$0$0
PAT HAYES
DIRECTOR5.00Yes (X)$0$0$0
ANNE BEDARF
DIRECTOR5.00Yes (X)$0$0$0
KELLY SMITH
DIRECTOR5.00Yes (X)$0$0$0
JOHN CATURANO
DIRECTOR5.00Yes (X)$0$0$0
CORI HERBIG
DIRECTOR5.00Yes (X)$0$0$0
ABBY DONOVAN
DIRECTOR5.00Yes (X)$0$0$0
ROBERT SCOTT
DIRECTOR5.00Yes (X)$0$0$0
STEFANI MILLIE
DIRECTOR5.00Yes (X)$0$0$0
KELLY MOLINARI
DIRECTOR5.00Yes (X)$0$0$0
ALEX SCHENCK
DIRECTOR5.00Yes (X)$0$0$0
SAM HARRINGTON
DIRECTOR0.00Yes (X)$0$0$0
MARK BESCHER
DIRECTOR0.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/ForeignAddress/AddressLine1TxtCityContractorAddress/ForeignAddress/CityNmProvince Or StateContractorAddress/ForeignAddress/ProvinceOrStateNmCountryContractorAddress/ForeignAddress/CountryCdForeign PostalContractorAddress/ForeignAddress/ForeignPostalCdServicesServicesDescCompensationCompensationAmtAddress Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCd
CLEAR STRATEGY INC
189 GLEN CEDAR ROADTORONTOONCAM6C-3G9CONSULTING$4,060,006
HDR ENGINEERING INC
CONSULTING$1,280,035315 S CALHOUN ST SUITE 800TALLAHASSEEFL32301
PRICEWATERHOURSECOOPERS ADVISORY SERVICE
CONSULTING$1,064,405300 MADISON AVENUENEW YORKNY10017
THE RECYCLING PARTNERSHIP INC
CONSULTING$714,92520 F STREET NW 7TH FLOORWASHINGTONDC20001
KORN FERRY
CONSULTING$454,1341700 K STREET NW SUITE 700WASHINGTONDC20006
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K8CntrctRcvdGreaterThan100KCnt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$701,793TotalAmt
Program Services$385,986ProgramServicesAmt
Management And General$210,538ManagementAndGeneralAmt
Fundraising$105,269FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$111,884TotalAmt
Management And General$111,884ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$32,637TotalAmt
Program Services$32,637ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$6,203,726TotalAmt
Program Services$3,587,999ProgramServicesAmt
Management And General$1,511,025ManagementAndGeneralAmt
Fundraising$1,104,702FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$26,000TotalAmt
Program Services$26,000ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,742,686TotalAmt
Program Services$1,231,549ProgramServicesAmt
Management And General$340,758ManagementAndGeneralAmt
Fundraising$170,379FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12,733TotalAmt
Program Services$7,003ProgramServicesAmt
Management And General$3,820ManagementAndGeneralAmt
Fundraising$1,910FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,646TotalAmt
Management And General$14,646ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescDUES & SUBSCRIPTIONSDesc
Total$18,300TotalAmt
Management And General$18,300ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,864,405TotalAmt
Program Services$5,271,174ProgramServicesAmt
Management And General$2,210,971ManagementAndGeneralAmt
Fundraising$1,382,260FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$12,835,203EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$750,000BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$3,100,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$51,167EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$750,000BOYAmt
EOY$15,986,370EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$432,296BOYAmt
EOY$1,633,071EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$23,650,000EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$750,000BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,182,296BOYAmt
EOY$25,283,071EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$432,296BOYAmt
EOY-$9,296,701EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$432,296BOYAmt
EOY-$9,296,701EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$750,000BOYAmt
EOY$15,986,370EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$8,864,405ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$130,000CurrentTaxYearMinus1YearAmt
Total$130,000TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$130,000CurrentTaxYearMinus1YearAmt
Total$130,000TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$130,000PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$130,000CurrentTaxYearMinus1YearAmt
Total$130,000TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact Legislators0DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other ActivitiesYes (1)OtherActivitiesInd
Other Activities$32,637OtherActivitiesAmt
Total Lobbying Expenditures$32,637TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION WAS REGISTERED TO LOBBY IN CALIFORNIA AND COLORADO IN 2023. CONSULTANTS WERE PAID TO SUPPORT INITIATIVES ON BEHALF OF EPR LAWS AND REGULATIONS. $29,083 WAS SPENT IN CALIFORNIA, AND $3,554 IN COLORADO.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$0TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$0RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$0TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$8,864,405TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$8,864,405ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$8,864,405TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationCIRCULAR ACTION ALLIANCE IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. UNDER THESE PROVISIONS, NO TAX IS IMPOSED ON ANY INCOME RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE. THE ORGANIZATION HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2023. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAX AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED.ExplanationTxt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionCANADARegionTxt
Offices0OfficesCnt
Employee2EmployeeCnt
Type Of Activities ConductedVARIOUS MANAGERIAL TASKSTypeOfActivitiesConductedTxt
Region Total Expenditures$4,185,028RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees2SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee2TotalEmployeeCnt
Subtotal Spent$4,185,028SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$4,185,028TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4THE ORGANIZATION AMENDED AND RESTATED ITS ARTICLES OF INCORPORATION TO CHANGE ITS CORPORATE NAME FROM CIRCULARITY ALLIANCE TO CIRCULAR ACTION ALLIANCE AND TO MAKE TECHNICAL AND CLARIFYING REVISIONS TO VARIOUS PROVISIONS TO BETTER REFLECT INTENT. THE ORGANIZATION ADOPTED BYLAWS IN MARCH 2023. THE RESTATED ARTICLES OF INCORPORATION AND BYLAWS WERE ATTACHED TO THE FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION, ON WHICH THE IRS ISSUED A FAVORABLE DETERMINATION RULING IN MAY 2023.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS ONE CLASS OF MEMBERS, THE FOUNDING MEMBERS. FOUNDING MEMBERS ARE THOSE COMPANIES WHO HAVE BEEN APPROVED BY THE BOARD TO BE A FOUNDING MEMBER, AGREED TO SUPPORT THE PURPOSES OF THE ORGANIZATION, AND ENTERED INTO A MEMBERSHIP AGREEMENT.
FORM 990, PART VI, SECTION A, LINE 7AFOUNDING MEMBERS ARE ELIGIBLE TO APPONT ONE DIRECTOR TO SERVE ON THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE RETURN IS REVIEWED BY THE ORGANIZATION'S FINANCIAL STAFF, INCLUDING THE CHIEF FINANCIAL OFFICER, AND THE FINANCE, AUDIT, AND INVESTMENT COMMITTEE OF THE BOARD OF DIRECTORS. A COPY OF THE FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION IS COMMITTED TO FOLLOWING THE PROCEDURES SET OUT IN ITS CONFLICT OF INTEREST POLICY. THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO BOARD MEMBERS. BOARD MEMBERS ARE ASKED TO SIGN AND RETURN A DISCLOSURE STATEMENT IDENTIFYING ANY CONFLICTING INTERESTS AND TO UPDATE THE STATEMENT UPON ANY CHANGE IN CIRCUMSTANCE. DISCLOSURE FORMS ARE REVIEWED, AND IF A POSSIBLE CONFLICT IS NOTED, THE DISINTERESTED BOARD MEMBERS WOULD CONSIDER WHETHER A CONFLICT OF INTEREST EXISTS, AND THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST. BOARD MEMBERS WITH A POTENTIAL CONFLICTING INTEREST UNDER CONSIDERATION ARE NOT PERMITTED TO PARTICIPATE IN DELIBERATING AND VOTING ON THE EXISTENCE OF ANY CONFLICTING INTEREST OR TRANSACTIONS RELATING TO THEIR CONFLICTING INTEREST, BUT MAY DISCLOSE MATERIAL FACTS AND RESPOND TO QUESTIONS.
FORM 990, PART VI, SECTION B, LINE 15IN REVIEWING AND APPROVING THE COMPENSATION OF ANY COVERED INDIVIDUALS, THE CORPORATION'S BOARD OF DIRECTORS, OR A DELEGATED COMMITTEE OF THE BOARD (REFERRED TO AS THE "APPROVAL BODY" BELOW), WILL UTILIZE THE FOLLOWING PROCESS: 1. IMPARTIAL DECISION MAKERS. THE COMPENSATION ARRANGEMENT MUST BE APPROVED IN ADVANCE (BEFORE ANY PAYMENT IS MADE) BY THE APPROVAL BODY OF THE CORPORATION COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT (EXAMPLE: NEITHER THE EXECUTIVE WHOSE COMPENSATION IS BEING DETERMINED NOR ANY OF HIS/HER FAMILY MEMBERS MAY BE PRESENT DURING THE DISCUSSION/DEBATE OR PARTICIPATE IN THE VOTE). 2. COMPARABILITY DATA. WHEN THE APPROVAL BODY IS CONSIDERING COMPENSATION TO COVERED INDIVIDUALS, IT MUST RELY ON COMPARABILITY DATA THAT DEMONSTRATE THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. FOR EXAMPLE, WHEN CRAFTING COMPENSATION PACKAGES, THE APPROVAL BODY MUST SECURE DATA THAT DOCUMENTS COMPENSATION LEVELS FOR SIMILARLY QUALIFIED INDIVIDUALS IN LIKE POSITIONS AT LIKE ORGANIZATIONS. THIS DATA MAY INCLUDE THE FOLLOWING: A) EXPERT COMPENSATION STUDIES BY INDEPENDENT FIRMS; B) WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; C) DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS; AND D) INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. 3. CONCURRENT DOCUMENTATION. THE APPROVAL BODY MUST DOCUMENT HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED. TO QUALIFY AS CONCURRENT DOCUMENTATION, WRITTEN OR ELECTRONIC RECORDS OF THE APPROVAL BODY (SUCH AS MEETING MINUTES) MUST NOTE: A) THE TERMS OF THE COMPENSATION AND THE DATE IT WAS APPROVED; B) THE MEMBERS OF THE APPROVAL BODY WHO WERE PRESENT DURING THE DEBATE ON THE COMPENSATION THAT WAS APPROVED AND THOSE WHO VOTED ON IT; C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WAS OBTAINED; AND D) ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE APPROVAL BODY BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GCONSULTING: PROGRAM SERVICE EXPENSES 3,587,999. MANAGEMENT AND GENERAL EXPENSES 1,511,025. FUNDRAISING EXPENSES 1,104,702. TOTAL EXPENSES 6,203,726.
FORM 990, PART XII, LINE 2C:CIRCULAR ACTION ALLIANCE HAS NOT CHANGED IT'S AUDIT OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR.
AMENDED RETURNTHIS AMENDED RETURN IS BEING FILED TO CORRECT OR UPDATE THE FOLLOWING: 1. PROGRAM DESCRIPTION CHANGE: PART III, LINE 4A: THE LAST SENTENCE WAS DELETED. 2. LOBBYING ACTIVITY CHANGE: PART IV, LINE 4: CHANGED FROM "NO" TO "YES". PART IX LINE 11G PROGRAM EXPENSES WAS REDUCED BY $32,637 AND IS REPORTED ON LINE 11D. SCHEDULE C WAS ADDED TO PROVIDE LOBBYING EXPLANATIONS. 4. FOREIGN ACTIVITIES ADDED: PART IV, LINE 14B: CHANGED FROM "NO" TO "YES". SCHEDULE F WAS ADDED TO PROVIDE FOREIGN ACTIVITY DETAILS. 5. CHANGE TO ORGANIZING DOCUMENTS: PART VI LINE 4: CHANGED FROM "NO" TO "YES". SCHEDULE O CONTAINS AN EXPLANATION. 6. SCHEDULE O, PART VI LINE 11B EXPLANATION WAS EXPANDED TO PROVIDE MORE INFORMATION. 7. SCHEDULE O, PART VI LINE 12C EXPLANATION WAS EXPANDED TO PROVIDE MORE INFORMATION. 8. PART VI, LINE 17 WAS UPATED TO LIST OR.

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