2019-05-15T12:58:44-05:00 2018-12-31 200579279 CPA CORPORATION 1420 ROCKY RIDGE DR STE 130 ROSEVILLE CA 956612834 990 2018-01-01 454044016 WESTERN CLIMATE INITIATIVE INC WEST 9164499966 980 9TH STREET RM/STE 1600 SACRAMENTO CA 95814 GREG TAMBLYN EXEC. DIR. 9164499966 2019-05-08 true FRED CROOKS P00283350 9167828500 2019-05-14 167.68.16.49 2019-05-15 12:58:44 CD P 9ABB3A8741E2D8651CA16B94E376F26E376FD94C 671B9EC4C790B311AA1E9F13F110E1F7F4B6ADB2 2018 2019-02-21 02:37:17Z GREG TAMBLYN 980 9TH STREET RM/STE 1600 SACRAMENTO CA 95814 4101277 false X WWW.WCI-INC.ORG X 2011 DE THE ORGANIZATION PROVIDES ADMINISTRATIVE AND TECHNICAL SUPPORT FOR THE DEVELOPMENT AND IMPLEMENTATION OF STATE AND PROVINCIAL GREENHOUSE GAS EMISSIONS TRADING PROGRAMS IN THE US AND CANADA. 6 6 6 11 0 0 4398065 4082857 16182 33528 15786 -15108 4430033 4101277 0 0 419431 636385 0 0 4373065 3168568 4792496 3804953 -362463 296324 4287749 4380378 628568 424873 3659181 3955505 THE ORGANIZATION PROVIDES ADMINISTRATIVE AND TECHNICAL SUPPORT FOR THE DEVELOPMENT AND IMPLEMENTATION OF STATE AND PROVINCIAL GREENHOUSE GAS EMISSIONS TRADING PROGRAMS IN THE US AND CANADA. false false 3411673 4082857 THE ORGANIZATION PROVIDES ADMINISTRATIVE AND TECHNICAL SUPPORT FOR THE DEVELOPMENT AND IMPLEMENTATION OF STATE AND PROVINCIAL GREENHOUSE GAS EMISSIONS TRADING PROGRAMS IN THE US AND CANADA. PROGRAM SUPPORT INCLUDES DEVELOPING A COMPLIANCE TRACKING SYSTEM THAT TRACKS BOTH ALLOWANCES AND OFFSET CERTIFICATES, ADMINISTERING ALLOWANCE AUCTIONS, AND CONDUCTING MARKET MONITORING OF ALLOWANCE AUCTIONS AND ALLOWANCE AND OFFSET CERTIFICATE TRADING. CURRENTLY, THE BOARD OF DIRECTORS INCLUDES OFFICIALS FROM THE PROVINCES OF QUEBEC, NOVIA SCOTIA AND THE STATE OF CALIFORNIA. THE SUPPORT PROVIDED CAN BE EXPANDED TO OTHER JURISDICTIONS THAT JOIN IN THE FUTURE. 3411673 true false false false false false false false false false true false false false false true true false false true true false false false false false false false false true false false false false false false false false false false false false false false false false false true 4 0 true 6 true false true CA false false false false false false false false false false X 6 6 false false true false false false false true true false false true true true true true true true false false CA X X GREG TAMBLYN 9164499966 980 9TH STREET STE 1600 SACRAMENTO CA 95814 ERIC THEROUX CHAIR (PART 4.00 X X 0 0 0 MARY NICHOLS VICE CHAIR 3.00 X X 0 0 0 JEAN YVES BENOIT TREASURER 4.00 X X 0 0 0 JASON HOLLETT SECRETARY (P 3.00 X X 0 0 0 MATT RODRIQUEZ DIRECTOR 3.00 X 0 0 0 JAMES WHITESTONE DIRECTOR 3.00 X 0 0 0 TIM LESIUK DIRECTOR (PA 3.00 X 0 0 0 ALEX WOOD DIRECTOR (PA 3.00 X 0 0 0 LILANI KUMARANAYAKE DIRECTOR (PA 3.00 X 0 0 0 GREG TAMBLYN EXEC. DIR. 40.00 X 138858 0 19043 ERIC TURCOTTE ASSISTANT DI 40.00 X 104516 0 4052 243374 23095 2 false true false SRA INTERNATIONAL 4300 FAIR LAKES COURT FAIRFAX VA 22033 ALLOWANCE TRACK 1868114 MARKIT GROUP LTD 620 8TH AVENUE 35TH FLOOR NEW YORK NY 10018 AUCTION SERVICE 694458 DEUTSCHE BANK TRUST CO AMERICAS 310400 1761 EAST ST ANDREW PLACE SANTA ANA CA 92705 FINANCIAL MGMT 310400 3 PARTICIPATION AGREEMENT PYMTS 900099 4082857 4082857 4082857 33528 33528 REFUND OF CANADIAN SALES TAX 1498 1498 EXCHANGE RATE GAIN (LOSS) -16606 -16606 -15108 4101277 4082857 18420 X 157901 118427 39474 410338 314972 95366 8234 4954 3280 19213 13982 5231 40699 31186 9513 75278 75278 93532 46766 46766 37051 37051 2776535 2709206 67329 40112 24558 15554 80866 40433 40433 18838 9419 9419 1372 1372 44984 22492 22492 3804953 3411673 393280 0 225884 248409 3157796 3028919 895397 1094378 1294 1294 8672 8672 4287749 4380378 628568 424873 628568 424873 X 3659181 3955505 3659181 3955505 4287749 4380378 296324 X false true X true false X 2968512 2968512 4234514 4398065 4082857 18652460 -3899 15786 -15108 -3221 2968512 2968512 4230615 4413851 4067749 18649239 18649239 1771 4383 6665 16182 33528 62529 1771 4383 6665 16182 33528 62529 2970283 2972895 4237280 4430033 4101277 18711768 0.99670 0.99840 0.00000 0.00000 X 1294 1294 X 4101277 4101277 4101277 3804953 3804953 3804953 SCHEDULE D, PAGE 3, PART X WCI, INC. IS A NONPROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND FROM STATE OF CALIFORNIA INCOME TAXES. IT IS, HOWEVER, SUBJECT TO INCOME TAXES FROM ACTIVITIES UNRELATED TO ITS TAX-EXEMPT PURPOSE. MANAGEMENT HAS NOT IDENTIFIED ANY TAXABLE ACTIVITIES FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017. WCI, INC. HAS ACCOUNTED FOR UNCERTAINTY IN INCOME TAXES AS REQUIRED BY THE ACCOUNTING FOR UNCERTAINTY TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION. WCI, INC. USES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING AND DISCLOSING IN THE FINANCIAL STATEMENT TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. THE EFFECT OF APPYING THIS MODEL AND THE RESULTING IDENTIFICATION OF UNCERTAIN TAX POSITIONS, IF ANY, WERE NOT CONSIDERED SIGNIFICANT FOR FINANCIAL REPORTING PURPOSES. WCI, INC. DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. WCI,INC. WOULD RECOGNIZE ANY INTEREST ACCRUED AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN TAX EXPENSE. DURING THE YEARS ENDED DECEMBER 31, 2018 AND 2017, WCI,INC. DID NOT RECOGNIZE ANY INTEREST OR PENALTIES. false NORTH AMERICA - CANADA 1 14 PROGRAM SERVICES SEE PART V 313686 1 14 1 14 313686 313686 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 NORTH AMERICA - CANADA 313,686 0 SCHEDULE F, PAGE 5, PART V PART I, LINE 3, COLUMN E - SPECIFIC DESCRIPTION CONTRACT OVERSIGHT, LEGAL AND TRANSLATION SERVICES PART I, LINE 3, COLUMN F - TOTAL EXPENDITURES IN REGION THE AMOUNT REPORTED IN THIS COLUMN REPRESENTS EXPENDITURES FOR ACTIVITIES CONDUCTED WITHIN CANADA. WCI, INC. ALSO USES THE SERVICES OF INDEPENDENT CONTRACTORS WHO ARE LOCATED IN THE UNITED STATES, BUT WHOSE VARIOUS MANAGEMENT DUTIES ARE CONSISTENT WITH THE MISSION OF THE ORGANIZATION TO PROVIDE TECHNICAL, ADMINISTRATIVE AND SCIENTIFIC ADVISORY SUPPORT TO STATES OF THE US AND PROVINCES OF CANADA. X X false false false false false false false false false GREG TAMBLYN EXEC. DIR. 138858 5306 13737 157901 FORM 990, PART V, LINE 4B CANADA FORM 990, PAGE 6, PART VI, LINE 1A WITH SOME EXCEPTIONS, THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY TO ACT FOR THE BOARD BETWEEN MEETINGS OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 4 THE BYLAWS WERE AMENDED TO INCLUDE NOVIA SCOTIA AS A PARTICPATING JURISDICTION AND TO REMOVE ONTARIO AS A PARTICIPATING JURISDICTION. FORM 990, PAGE 6, PART VI, LINE 11B THE DRAFT VERSION OF THE FORM 990 AND RELATED STATE FORMS ARE PREPARED BY AN INDEPENDANT CPA FIRM IN COOPERATION WITH THE ORGANIZATION'S MANAGEMENT. A DRAFT OF ALL THE FORMS ARE SUBMITTED TO THE AUDIT COMMITTEE FOR REVIEW. THE AUDIT COMMITTEE REVIEWS THE FORMS FOR ACCURACY AND MAKES A RECOMMENDATION TO THE BOARD THAT THE FORMS BE APPROVED AND SUBMITTED FOR FILING WITH THE RESPECTIVE TAX AUTHORITIES. THE AUDIT COMMITTEE ALSO OBTAINS THE REVIEW OF THE INDEPENDANT CPA FIRM THAT PERFORMS THE ORGANIZATION'S ANNUAL FINANCIAL STATEMENT AUDIT. FORM 990, PAGE 6, PART VI, LINE 12C UNDER THE POLICY, EACH BOARD MEMBER, OFFICER, COMMITTEE MEMBER AND EMPLOYEE SHALL REVIEW AND SIGN A CONFLICT OF INTEREST ACKNOWLEDGEMENT FORM AND DISCLOSURE QUESTIONNAIRE ANNUALLY WHICH SHALL BE REVIEWED BY THE BOARD OF DIRECTORS. IN ADDITION, IMMEDIATELY UPON LEARNING OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST BETWEEN THE ORGANIZATION AND A BOARD MEMBER, OFFICER, COMMITTEE MEMBER OR EMPLOYEE, WITH REGARD TO A TRANSACTION OR ARRANGEMENT, THE INDIVIDUAL(S)SHALL PROMPTLY DISCLOSE ALL MATERIAL FACTS OF THE ACTUAL OR POTENTIAL CONFLICT OF INTEREST. ALL DISCLOSURES INVOLVING A TRANSACTION OR ARRANGEMENT BEING CONSIDERED AT A MEETING OF THE BOARD OF DIRECTORS SHALL BE MADE TO ALL MEMBERS PRESENT AT SUCH MEETING. IF THE BOARD DETERMINES THAT A BOARD MEMBER, OFFICER, COMMITTEE MEMBER OR EMPLOYEE HAS FAILED TO COMPLY WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, THE BOARD SHALL TAKE APPROPRIATE ACTIONS, INCLUDING THE BOARD MEMBER, OFFICER, COMMITTEE MEMBER OR EMPLOYEE'S REMOVAL. FORM 990, PAGE 6, PART VI, LINE 15A IN DETERMINING AND APPROVING COMPENSATION FOR THE EXECUTIVE DIRECTOR, THE BOARD TOOK THE FOLLOWING STEPS: 1)THE BOARD'S DELIBERATION ABOUT, AND APPROVAL OF, THE EXECUTIVE DIRECTOR'S COMPENSATION WAS MADE WITHOUT THE EXECUTIVE DIRECTOR PRESENT, 2)THE BOARD WAS PROVIDED BY THE EXECUTIVE COMMITTEE WITH DATA AS TO COMPARABLE COMPENSATION AND BENEFITS FOR SIMILIARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILIAR ORGANIZATIONS, 3)THE BOARD'S APPROVAL WAS DOCUMENTED IN THE MINUTES OF THE MEETING DURING WHICH THE EXECUTIVE DIRECTOR'S COMPENSATION WAS APPROVED. THE EXECUTIVE DIRECTOR IS SUBJECT TO AN ANNUAL PERFORMANCE REVIEW AT WHICH TIME HIS/HER COMPENSATION MAY BE REEVALUATED. FORM 990, PAGE 6, PART VI, LINE 15B THERE ARE NO OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION OTHER THAN THE EXECUTIVE DIRECTOR, THEREFORE THE QUESTION DOES NOT APPLY BUT HAS BEEN ANSWERED "NO" PER IRS INSTRUCTIONS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AUDITED FINANCIAL STATEMENTS, BOARD OF DIRECTORS MEETING MINUTES, AND ANNUAL FEDERAL AND STATE TAX FILINGS AVAILABLE TO THE PUBLIC ON ITS WEBSITE AT WWW.WCI- INC.ORG. DOCUMENTS ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CITSS - HOSTING & DEVELOPMENT 1,730,713 0 0 CITSS - HELP DESK SERVICES 2,500 0 0 AUCTION ADMIN. SERVICES 618,867 0 0 FINANCIAL ADMIN. SERVICES 257,050 0 0 MARKET MONITORING SERVICES 60,385 0 0 SYSTEM AUDITS 15,259 0 0 PAYROLL PROCESSING FEES 0 13,655 0 IT SERVICES 19,140 0 0 TRANSLATION SERVICES 4,472 13,416 0 OUTREACH AND COMMUNICATION 820 2,458 0 OTHER PROFESSIONAL FEES 0 37,800 0 TOTAL 2,709,206 67,329 0