2016-11-10T18:56:23-06:00 2015-12-31 941254756 HOOD & STRONG LLP 275 BATTERY STREET STE 900 SAN FRANCISCO CA 94111 990 2015-01-01 946069890 THE SIERRA CLUB FOUNDATION SIER 4159951780 2101 WEBSTER STREET NO 1250 OAKLAND CA 94612 VIRGINIA W QUICK CFO 4159951780 2016-11-08 1 MAGA E KISRIEV P01008919 4157810793 2015 2017-02-10 21:41:12Z X ALLISON CHIN 2101 WEBSTER STREET NO 1250 OAKLAND CA 94612 99731627 0 X WWW.SIERRACLUBFOUNDATION.ORG X 1960 CA EDUCATE AND EMPOWER PEOPLE TO PROTECT AND IMPROVE THE NATURAL AND HUMAN ENVIRONMENT. 18 18 14 23 -917 -917 58370413 87863343 0 0 2983650 1747172 783679 1233961 62137742 90844476 51677704 54013133 0 0 919854 969189 0 0 8035525 6875593 8442213 59473151 63424535 2664591 27419941 108668865 131703574 19585356 18474563 89083509 113229011 X SEE SCHEDULE O. 0 0 27710788 27710788 0 BEYOND COAL - THE LONG-TERM GOAL OF THIS PROGRAM IS TO REVERSE THE SOCIAL, ECONOMIC AND ENVIRONMENTAL DAMAGE CAUSED BY GLOBAL CLIMATE CHANGE BY REDUCING U.S. CARBON EMISSIONS BY AT LEAST 80% BY 2050, ELIMINATING RELIANCE ON COAL AS THE LARGEST SOURCE OF FUEL FOR POWER GENERATION, AND FOSTERING U.S. ENERGY INDEPENDENCE THROUGH A TRANSITION TO A THRIVING, CLEAN, RENEWABLE ENERGY ECONOMY. THE PROGRAM'S SPECIFIC GOALS, WORKING IN PARTNERSHIP WITH OTHER ENVIRONMENTAL ORGANIZATIONS, ARE TO RETIRE EXISTING COAL PLANTS, PREVENT CONSTRUCTION OF NEW COAL-FIRED POWER PLANTS, STOP INFRASTRUCTURE PROJECTS DESIGNED TO FACILITATE AND INCREASE OVERSEAS EXPORTS OF COAL, AND PROMOTE CLEAN ENERGY ALTERNATIVES SUCH AS WIND AND SOLAR. 6001034 6001034 0 CHAPTER AND GROUP EDUCATION PROJECT - THIS PROJECT SUPPORTS THE STATE AND LOCAL CHAPTERS AND GROUPS OF THE SIERRA CLUB IN THEIR WORK TO EDUCATE THE PUBLIC ABOUT THE THREATS TO THE ENVIRONMENT AND POTENTIAL SOLUTIONS AVAILABLE TO THEM. THE OVERARCHING GOALS OF THE CGEP ARE TO PROTECT THE NATURAL AND HUMAN ENVIRONMENT FOR THE BENEFIT OF THE GENERAL PUBLIC, TO ENFORCE LOCAL AND FEDERAL LAWS IN THE PUBLIC INTEREST; AND TO TRAIN AND PREPARE ACTIVISTS FOR PUBLIC ADVOCACY ON BEHALF OF ENVIRONMENTAL PROTECTION. IT IS A PROJECT THROUGH WHICH THE SIERRA CLUB FOUNDATION WORKS TO ACHIEVE ITS MISSION TO EDUCATE, INSPIRE AND EMPOWER HUMANITY TO PRESERVE THE NATURAL AND HUMAN ENVIRONMENT. 5070859 5070859 0 OUR WILD AMERICA - THE GOAL OF THIS PROGRAM IS TO PROTECT, CONSERVE, AND RESTORE PUBLIC AND PRIVATE LANDS TO RETAIN NATURAL SYSTEMS AND BENEFIT PRESENT AND FUTURE GENERATIONS, ESPECIALLY IN A CLIMATE-CHANGING WORLD. THE CAMPAIGN CONTINUES THE SIERRA CLUB'S LEGACY OF EXPANDING AND DIVERSIFYING THE ENVIRONMENTAL MOVEMENT, GETTING PEOPLE WHO NEED IT MOST OUT IN NATURE, AND GIVING GRASSROOTS VOLUNTEERS THE KNOWLEDGE AND RESOURCES TO PROTECT THE ENVIRONMENT NATIONALLY AND IN THEIR OWN COMMUNITIES. THE OUR WILD AMERICA CAMPAIGN IS ADVANCING FOUR STRATEGIC INITIATIVES TO (1) PERMANENTLY PROTECT WILD SPECIAL PLACES, (2) KEEP DIRTY FUELS IN THE GROUND (3) PROTECT AND CONNECT FORESTS AND OTHER LANDSCAPES, AND (4) ENGAGE NEW AND DIVERSE PEOPLE WITH EXPLORING, ENJOYING AND PROTECTING NATURE NEARBY THEIR HOMES AND COMMUNITIES. 15529730 15230452 1233961 THE SIERRA CLUB FOUNDATION PROVIDES A BROAD RANGE OF ADDITIONAL GRANTS TO SUPPORT CHARITABLE, EDUCATION, SCIENTIFIC, LITERARY AND LEGAL ENDEAVORS THAT ENHANCE THE NATURAL ENVIRONMENT. 15529730 15230452 1233961 54312411 1 1 0 1 0 1 0 0 0 1 1 1 0 1 1 1 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 11 0 1 14 1 0 0 0 0 0 0 1 2 0 0 0 1 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WV WI X X X VIRGINIA QUICK 4159951780 2101 WEBSTER STREET NO 1250 OAKLAND CA 94612 STEVEN BERKENFELD CHAIR 3.00 X X 0 0 0 MARNI MCKINNEY VICE CHAIR 2.00 X X 0 0 0 DOUG WALKER TREASURER 1.00 X X 0 0 0 SANJAY RANCHOD SECRETARY 2.00 X X 0 0 0 SHIRLEY WEESE YOUNG OFFICER AT LARGE 2.00 X X 0 0 0 GEETA AIYER DIRECTOR 1.00 X 0 0 0 MYKE BYBEE DIRECTOR 1.00 X 0 0 0 ALLISON CHIN DIRECTOR 2.00 X 0 0 0 GAIL GREENWALD DIRECTOR 1.00 X 0 0 0 SUSAN HEITMAN DIRECTOR 1.00 X 0 0 0 AARON MAIR DIRECTOR 1.00 X 0 0 0 ROBERT MCKINNEY DIRECTOR 1.00 X 0 0 0 MICHAEL ORTIZ DIRECTOR 1.00 X 0 0 0 MIKE RICHTER DIRECTOR 1.00 X 0 0 0 TIMOTHY RYAN DIRECTOR 1.00 X 0 0 0 DAN SHUGAR DIRECTOR 1.00 X 0 0 0 BILL WEIHL DIRECTOR 1.00 X 0 0 0 MARC WEISS DIRECTOR 1.00 X 0 0 0 PETER MARTIN EXECUTIVE DIRECTOR 40.00 X 198920 0 10616 VIRGINIA QUICK CFO 40.00 X 133871 0 8420 332791 0 19036 2 0 1 0 GRANT THORNTON LLP PO BOX 51552 LOS ANGELES CA 90051 AUDIT 103914 1 334762 87528581 2994474 87863343 1153324 1153324 9480999 8887151 593848 593848 593848 COST SOFTWARE REIMBURSEMENT 900099 1147035 1147035 MISCELLANEOUS INCOME 900099 87843 87843 PARTNERSHIP K-1 INCOME 900099 -917 -917 1233961 90844476 0 -917 2982050 X 53621854 53621854 391279 391279 357190 5340 292153 59697 452252 162088 290164 33582 7236 26346 73920 24182 49738 52245 10524 38320 3401 37577 37577 92983 92983 94511 94511 55267 9333 44795 1139 815159 815159 73117 17694 52791 2632 18132 4772 12707 653 30150 30150 8463 3951 4207 305 22177 5367 16012 798 FUNDRAISING REIMBURSEME 5500000 5500000 OTHER/SOFTWARE LICENSE 1680181 11214 17226 1651741 REGULATORY COMPLIANCE 14496 14496 63424535 54312411 1076599 8035525 16934924 27061432 14076402 25242926 1007608 1990497 407863 720869 419148 342394 78795 76754 41003898 41332191 19496834 20851137 15662541 14427768 108668865 131703574 624333 101758 5610073 5036642 13350950 13336163 19585356 18474563 X 28451911 30976893 46946050 68563020 13685548 13689098 89083509 113229011 108668865 131703574 X 27419941 -1507312 -1767127 X 0 1 X 1 0 X 45000463 45661181 55361340 58370413 87863343 292256740 45000463 45661181 55361340 58370413 87863343 292256740 69440130 222816610 1695879 1474482 1108738 1003018 1153324 6435441 1234878 1234878 299927059 1147634 0.74290 0.73590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 67428 341588 409016 63015519 63424535 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 181047 245012 346963 409016 1182038 250000 250000 250000 250000 1000000 1500000 61514 67428 128942 9 239545 30000 619882 1 1 21668804 162436 112288 1066084 20877444 21208434 154960 978197 672787 21668804 19637519 108753 2425070 962908 21208434 16401113 63058 2218208 -955140 19637519 17150543 61255 -112423 698262 16401113 0.07530 0.54420 0.38050 0 0 36000 36000 52039 20899 31140 228903 228842 61 36838 29101 7737 65368 63552 1816 76754 HEDGE FUNDS 5930946 F LIMITED PARTNERSHIP 7283173 F LIMITED LIABILITY COMPANIES 7637018 F 20851137 SPLIT-INTEREST AGREEMENT 13835168 IN-KIND GIFTS 592600 14427768 ACCRUED LICENSE FEES 579400 SPLIT-INTEREST AGREEMENT 12756763 13336163 X 87570037 -1507312 -1767127 -3274439 90844476 0 90844476 63424535 0 63424535 0 63424535 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF APPROXIMATELY 50 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF ENDOWMENT ASSETS. PART X, LINE 2: THE FOUNDATION IS SUBJECT TO INCOME TAXES IN THE UNITED STATES AND CALIFORNIA ON UNRELATED BUSINESS INCOME. THE FOUNDATION HAS IDENTIFIED AND EVALUATED ITS SIGNIFICANT TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINS OPEN AND DETERMINED THERE IS NO MATERIAL UNRECOGNIZED BENEFIT OR LIABILITY TO BE RECORDED. THE FOUNDATION'S FEDERAL RETURNS ARE CURRENTLY OPEN UNDER THE STATUTE OF LIMITATIONS FOR THE YEAR ENDED DECEMBER 31, 2012 AND SUBSEQUENT YEARS AND CALIFORNIA RETURNS ARE OPEN FOR THE YEAR ENDED DECEMBER 31, 2011 AND SUBSEQUENT YEARS. THE FOUNDATION DOES NOT ANTICIPATE THAT THERE WILL BE ANY MATERIAL CHANGES IN THE UNRECOGNIZED TAX POSITIONS OVER THE NEXT TWELVE MONTHS. THERE HAVE BEEN NO RELATED TAX PENALTIES OR INTEREST CLASSIFIED AS A TAX EXPENSE IN THE STATEMENT OF ACTIVITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -1,767,127. 1 SOUTH ASIA 0 0 GRANTMAKING 50185 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTMAKING 341094 0 0 0 0 0 0 391279 0 391279 SOUTH ASIA 50185 0 EUROPE (INCLUDING ICELAND & GREENLAND) 250000 0 EUROPE (INCLUDING ICELAND & GREENLAND) 91094 0 3 0 0 0 0 0 0 0 PART I, LINE 2: THE SIERRA CLUB FOUNDATION EXERCISES EXPENDITURE RESPONSIBILITY IN INTERNATIONAL GRANTMAKING. THE SIERRA CLUB FOUNDATION CONDUCTS PRE-GRANT INQUIRY TO OBTAIN RELEVANT DOCUMENTATION FOR ORGANIZATIONAL DUE DILIGENCE, INCLUDING COMPLIANCE WITH U.S. GOVERNMENT ANTI-TERRORISM POLICIES EXECUTIVE ORDER 13224, THE USA PATRIOT ACT, TREASURY DEPARTMENT ANTI-TERRORIST FINANCING GUIDELINES. ALL GRANTEES ENTER INTO A WRITTEN GRANT AGREEMENT SPELLING OUT THE PURPOSE, TERMS AND CONDITIONS OF THE GRANT, INCLUDING PROHIBITION ON THE USE OF FUNDS FOR LOBBYING, POLITICAL ACTIVITY, OR OTHER NON-CHARITABLE PURPOSES. THE SIERRA CLUB FOUNDATION REQUIRES PERIODIC NARRATIVE AND FINANCIAL REPORTS FROM THE GRANTEE ON THE USE OF FUNDS. 1 SIERRA CLUB 2101 WEBSTER ST STE 1300 OAKLAND CA 94612 941153307 501(C)(4) 53280629 ENVIRONMENTAL EDUCATION CLIMATE SOLUTIONS 1402 3RD AVENUE SUITE 1305 SEATTLE WA 98101 911123302 501(C)(3) 30000 WEST COAST CLIMATE CAMPAIGN EARTH ISLAND INSTITUTE 2150 ALLSTON WAY STE 460 BERKELEY CA 94704 942889684 501(C)(3) 94000 SUPPORT THE COALSWARM ENVIRONMENTAL HEALTH COALITION 2727 HOOVER AVE STE 202 NATIONAL CITY CA 91950 953798792 501(C)(3) 50000 100% CLEAN ENERGY CAMPAIGN BLUEGREEN ALLIANCE FOUNDATION 1300 GODWARD ST NE STE 2626 MINNEAPOLIS MN 55413 203477309 501(C)(3) 100000 CLIMATE ACTION & COMMUNITY TRANSITION PROJECT CONSERVATION LEGACY 701 CAMINO DEL RIO STE 101 DURANGO CO 81301 841450808 501(C)(3) 20000 TRAILS/NATURE GRANT PROGRAM GRANDWORK ANACOSTIA RIVER DC 3939 BENNING ROAD NE WASHINGTON DC 20019 270501821 501(C)(3) 10000 TRAILS/NATURE GRANT PROGRAM COMMUNITY PARTNERS 1000 NORTH ALAMEDA ST SUITE 240 LOS ANGELES CA 90012 954302067 501(C)(3) 15000 TRAILS/NATURE GRANT PROGRAM 7 1 PART I, LINE 2: ALL GRANTEES ARE REQUIRED TO SIGN AND RETURN A GRANT AGREEMENT WHICH STATES FUNDS MAY BE SPENT ONLY IN ACCORDANCE WITH THE BUDGET AND PURPOSES AS STATED IN THE APPROVED PROJECT PROPOSAL, THAT NO PORTION OF THE GRANT FUNDS SHALL BE USED TO CARRY ON PROPAGANDA, OR OTHERWISE ATTEMPT TO INFLUENCE LEGISLATION OR THE OUTCOME OF ANY PUBLIC ELECTION, OR FOR ANY NON-CHARITABLE, NON-EDUCATIONAL PURPOSES; THAT THE ACTIVITIES SUPPORTED BY THE GRANT ARE CARRIED OUT FOR PUBLIC BENEFIT AND ANY WORK PRODUCTS ASSOCIATED WITH THE GRANT SHOULD BE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUESTS; AND THE FOUNDATION EXAMINES THE GRANTEE'S PROGRESS BY REQUIRING FINANCIAL AND NARRATIVE REPORTS. X X X 0 0 0 0 0 0 0 0 0 PETER MARTIN EXECUTIVE DIRECTOR 168920 0 30000 0 0 0 0 0 10616 0 209536 0 0 0 X 400 222360 FAIR MARKET VALUE X 142 1980414 FAIR MARKET VALUE X LICENSES FROM SALESFORCE 1 791700 FAIR MARKET VALUE 1 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART I, LINE 6: VOLUNTEERS INCLUDE BOARD MEMBERS AND PROPERTY MANAGEMENT VOLUNTEERS IN MT. SHASTA FOR HORSE CAMP. ESTIMATED BASED ON THE BOARD ROSTERS AND HORSE CAMP COMMITTEE MEMBERS. FORM 990, PART III, LINE 1: THE SIERRA CLUB FOUNDATION PROMOTES EFFORTS TO EDUCATE AND EMPOWER PEOPLE TO PROTECT AND IMPROVE THE NATURAL AND HUMAN ENVIRONMENT. GOALS: - SOLVE THE CLIMATE CRISIS PRIMARILY THROUGH A SUCCESSFUL TRANSITION TO A RESOURCE-EFFICIENT CLEAN ENERGY ECONOMY THAT BETTER SERVES PEOPLE AND NATURE; - SECURE PROTECTIONS FOR PUBLIC LANDS AND WATERS, PROMOTE HEALTHY ECOSYSTEMS AND COMMUNITIES, AND FIGHT FOR CLEAN AIR AND WATER; - EXPAND OPPORTUNITIES FOR MORE PEOPLE TO EXPLORE, ENJOY, AND PROTECT THE PLANET BY SUPPORTING PROGRAMS AND POLICIES THAT REACH ACROSS ECONOMIC, CULTURAL, AND COMMUNITY LINES TO GET PEOPLE OUTDOORS; AND - BUILD A DIVERSE, INCLUSIVE ENVIRONMENTAL MOVEMENT THAT REFLECTS AND REPRESENTS TODAY'S AMERICAN PUBLIC, AND PRIORITIZES IMPORTANT CONNECTIONS BETWEEN ENVIRONMENTAL HEALTH AND SOCIAL JUSTICE. FORM 990, PART VI, SECTION B, LINE 11 THE FINAL FORM 990 WAS REVIEWED BY SENIOR STAFF AND AUDIT COMMITTEE WITH THE PAID PREPARERS BY A CONFERENCE CALL AND ALL QUESTIONS WERE ADDRESSED PRIOR TO BEING TRANSMITTED TO THE FULL BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE FURNISHED ANNUALLY WITH A CONFLICT OF INTEREST QUESTIONNAIRE FOR THE PURPOSE OF IDENTIFYING AND REVIEWING TRANSACTIONS OR RELATIONSHIPS THAT HAVE THE POTENTIAL TO LEAD TO CONFLICT OF INTERESTS. FORM 990, PART VI, SECTION B, LINE 15 IN ACCORDANCE WITH ORGANIZATION POLICY, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER BASED ON JOB DUTIES, PERFORMANCE AND SALARY SURVEY INFORMATION FROM OTHER COMPARABLE NONPROFIT ORGANIZATIONS AND RECOMMENDS APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION'S FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH THE ORGANIZATION'S WEBSITE AND UPON REQUEST FOR THE SAME PERIOD OF TIME AS SET FORTH IN SEC. 6104(D). THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG. THE FOUNDATION MAKES AVAILABLE COPIES OF ITS ORGANIZING DOCUMENTS AND CONFLICT OF INTEREST POLICIES TO MEMBERS OF THE PUBLIC WHO REQUEST COPIES. FORM 990, PART VI, SECTION B, LINE 16: THE SIERRA CLUB FOUNDATION HAS INVESTMENTS IN SEVERAL INVESTMENT PARTNERSHIPS THROUGH PRIVATE EQUITY FUNDS. THE PRIMARY PURPOSE OF THE ORGANIZATION'S INVESTMENT IN THE PARTNERSHIPS IS THE PRODUCTION OF INCOME OR APPRECIATION OF PROPERTY. FORM 990, PART IX, LINE 24A, FUNDRAISING REIMBURSEMENT: IN ACCORDANCE WITH A COST SHARING AGREEMENT BETWEEN THE FOUNDATION AND THE SIERRA CLUB, THE FOUNDATION AGREED TO REIMBURSE THE SIERRA CLUB FOR FUNDRAISING SALARIES AND OTHER FUNDRAISING EXPENSES INCURRED ON BEHALF OF THE FOUNDATION; THE REIMBURSED AMOUNTS ARE REFLECTED AS "FUNDRAISING REIMBURSEMENT" ON THE STATEMENT OF FUNCTIONAL EXPENSE, FORM 990, PART IX. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -1,767,127. CHARITABLE REMAINDER TRUSTS (28) 2101 WEBSTER STREET SUITE 1250 OAKLAND CA 94612 TRUST CA N/A T 0 CHARITABLE LEAD TRUSTS (3) 2101 WEBSTER STREET SUITE 1250 OAKLAND CA 94612 TRUST CA N/A T 0 POOLED INCOME FUNDS (2) 2101 WEBSTER STREET SUITE 1250 OAKLAND CA 94612 TRUST CA N/A T 0 GIFT ANNUITY POOLS (33) 2101 WEBSTER STREET SUITE 1250 OAKLAND CA 94612 TRUST CA N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0