CLIMATE ACTION RESERVE: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: CLIMATE ACTION RESERVE (EIN 68-0477330)
Tax period: 2014-07-01 to 2015-06-30
Filed: 2016-01-13
IRS object ID: 201600139349300030
Schema version: 2014v6.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-01-13T09:30:54-08:00	ReturnTs
Tax Period End	2015-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ARMANINO LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	11766 WILSHIRE BLVD NINTH FL	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90025	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	680477330	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Climate Action Reserve	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CLIM	BusinessNameControlTxt
Phone	2138911444	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	601 W 5th Street	AddressLine1Txt
City	Los Angeles	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90071	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Gary Gero	PersonNm
Person Title	President	PersonTitleTxt
Signature	2015-12-17	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Thomas J Schulte	PreparerPersonNm
PTIN	P00637812	PTIN
Phone	3104784148	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-04-25 22:37:26Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Gary Gero	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	601 W 5th Street 650	AddressLine1Txt
City	Los Angeles	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90071	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,187,964	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
All Affiliates Included	false	AllAffiliatesIncludedInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.climateactionreserve.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2001	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	The Reserve promotes the reduction of greenhouse gas emissions by pioneering credible market-based policies and solutions. It encourages action to reduce those emissions by ensuring the environmental integrity and financial benefit of emissions reduction projects.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	27	TotalEmployeeCnt
Total Volunteers	15	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$552,424	PYContributionsGrantsAmt
CY Contributions Grants	$385,024	CYContributionsGrantsAmt
PY Program Service Revenue	$3,270,909	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,757,258	CYProgramServiceRevenueAmt
PY Investment Income	$337	PYInvestmentIncomeAmt
CY Investment Income	$264	CYInvestmentIncomeAmt
CY Other Revenue	$45,418	CYOtherRevenueAmt
PY Total Revenue	$3,823,670	PYTotalRevenueAmt
CY Total Revenue	$3,187,964	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,450,337	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,284,696	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$350,280	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,072,541	PYOtherExpensesAmt
CY Other Expenses	$954,268	CYOtherExpensesAmt
PY Total Expenses	$3,522,878	PYTotalExpensesAmt
CY Total Expenses	$3,238,964	CYTotalExpensesAmt
PY Revenues Less Expenses	$300,792	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$51,000	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,806,517	TotalAssetsBOYAmt
Total Assets EOY	$7,314,555	TotalAssetsEOYAmt
Total Liabilities BOY	$6,060,750	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,619,788	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,745,767	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,694,767	NetAssetsOrFundBalancesEOYAmt
Mission	The Reserve promotes the reduction of greenhouse gas emissions by pioneering credible market-based policies and solutions. It encourages action to reduce those emissions by ensuring the environmental integrity and financial benefit of emissions reduction projects. The Climate Action Reserve was approved by the California Air Resources Board (ARB) in 2012 to serve as an Offset Project Registry in accordance with the regulations implementing the California cap-and-trade program. The Reserve has had many of the offset projects in its system recognized by the ARB for rewarding early actions to reduce greenhouse gas emissions and six Reserve offset protocols have been adopted by ARB for use in the compliance offset system under the cap-and-trade program.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$1,842,590	ExpenseAmt
Revenue	$1,844,016	RevenueAmt
Desc	The Climate Action Reserve is an international carbon offsets program focused on ensuring environmental integrity of GHG emissions reductions projects to create and support financial and environmental value in the North American voluntary carbon market, the California cap-and-trade program, and international cap-and-trade programs. It does this by establishing high-quality standards for quantifying and verifying GHG emissions reductions projects, overseeing independent third party verification bodies, and issuing carbon credits generated from such projects and tracking the credits over time in a transparent, publicly-accessible system. These standards not only ensure the environmental integrity of using offsets, but they also bring credibility and efficiencies to the carbon market by creating a trusted and valued commodity. The Climate Action Reserves GHG emissions reduction project protocols provide regulatory-quality for project development and some for specific project types have been either adopted or adapted by regulatory agencies such as the California Air Resources Board. The protocols provide for the quantification of carbon offset credits, known as climate reserve tonnes (CRTs). Protocols are developed through a rigorous, transparent process that involves participation from stakeholders representing sectors such as industry, government, science, academic, and the environmental NGO community. The protocols are widely regarded as among the highest quality standards for carbon reduction projects. Adherence to the Climate Action Reserves standards ensures that emissions reductions associated with projects are real, permanent and additional. The Climate Action Reserve only registers projects that have been independently verified as adhering to its project protocols. It also assigns unique serial numbers to all generated carbon credits to prevent the possibility of double counting and to assure buyers that when a CRT has been retired that it cannot be sold or transferred again and has created a real and permanent offset. All project information is made publicly available through the Climate Action Reserve system.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$256,744	ExpenseAmt
Revenue	$668,766	RevenueAmt
Desc	The Climate Action Reserve is also active in the development of climate change policy. As a non-partisan organization, the Climate Action Reserve works to bring together thought leaders on climate change, including policymakers, businesses, academics and a variety of NGOs to advocate for globally standardized greenhouse gas reporting and measurement standards. In 2015 the Climate Action Reserve successfully hosted the 13th annual Navigating the American Carbon World Conference in Los Angeles. Over 600 climate professionals gathered for information, discussion and networking to advance market-based solutions to climate change. The Climate Action Reserve also hosted several panel discussions at COP20 in Lima, Peru, that allowed the international climate community to gain a deeper understanding of the pioneering initiatives in California and other subnational and national governments. The Climate Action Reserve also regularly hosts workshops, presentations and seminars on a variety of climate policy topics including carbon markets.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$138,512	ExpenseAmt
Revenue	$244,476	RevenueAmt
Desc	In FY 2015 the Reserve continued to engage in international initiatives. This work has included the development of international emissions reduction standards, collaborating with partners and serving as an expert consultant for governments and others. In 2015 the Reserve continued to provide technical support to the government of Kazakhstan to support the development of its emission trading program with reliable and trusted offset provisions; piloted forestry projects in rural Mexico to test the Mexico Forest Project Protocol; traveled to China to introduce carbon accounting, monitoring and reporting protocols at an international workshop in Beijing; traveled to Korea to present at an Emissions Trading Scheme Symposium; and adapted its Ozone Depleting Substances Project Protocol for use in Mexico.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$2,237,846	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	10	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	27	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Form990 T Filed	false	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (true)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (true)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Gillian Calof	PersonNm
Phone	2135420281	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	601 W 5th Street 650	AddressLine1Txt
City	Los Angeles	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90071	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Linda Adams
Board Chair	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Peter Miller
Board Secretary	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Jeffrey Kightlinger
Board Treasurer	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Tim Profeta
Committee Chair	1.00	0.00	Yes (X)		$0	$0	$0
Jan Schori
Committee Chair	1.00	0.00	Yes (X)		$0	$0	$0
Steve Corneli
Board Member	1.00	0.00	Yes (X)		$0	$0	$0
Cynthia Cory
Board Member	1.00	0.00	Yes (X)		$0	$0	$0
Rodolfo Lacy Tamayo
Board Member	1.00	0.00	Yes (X)		$0	$0	$0
John Laird
Board Member	1.00	0.00	Yes (X)		$0	$0	$0
Melissa A Lavinson
Board Member	1.00	0.00	Yes (X)		$0	$0	$0
Peter Liu
Board Member	1.00	0.00	Yes (X)		$0	$0	$0
Betsy Moler
Board Member	1.00	0.00	Yes (X)		$0	$0	$0
Heather O'Neill
Board Member	1.00	0.00	Yes (X)		$0	$0	$0
Dr Stephan Schwartzman
Board Member	1.00	0.00	Yes (X)		$0	$0	$0
Nancy Sutley
Board Member	1.00	0.00	Yes (X)		$0	$0	$0
Gary Gero
PRESIDENT	40.00	0.00		Yes (X)	$195,640	$0	$27,661
Ramon Lee
Controller	40.00	0.00		Yes (X)	$90,259	$0	$20,880
Hendrick Broekhoff
VP Policy	40.00	0.00			$140,790	$0	$1,321	Yes (X)
Joel Levin
VP Business Dev	40.00	0.00			$130,942	$0	$19,748	Yes (X)
John Nickerson
Forestry Director	40.00	0.00			$110,872	$0	$30,777	Yes (X)
Katharine Young
General Counsel	40.00	0.00			$107,958	$0	$8,769	Yes (X)
Jennifer L Weiss
Communications Dir	40.00	0.00			$104,957	$0	$21,411	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$881,418	TotalReportableCompFromOrgAmt
Total Other Compensation	$130,567	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	7	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Blue Shield of California
PO Box 3008	Lodi	CA	95241	Healthcare	$289,855
Downtown Properties IV LLC
601 W 5th Street	Los Angeles	CA	90017	Rent	$220,442

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$385,024	AllOtherContributionsAmt
Total Contributions	$385,024	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Conference Registration	900099	$287,076	$287,076
Contract Income	900099	$2,422,617	$2,422,617
Study Trips	611600	$33,690	$33,690
Workshop Income	611600	$13,875	$13,875

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,757,258	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$264	TotalRevenueColumnAmt
Exclusion	$264	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$42,523	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$42,523	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$42,523	TotalRevenueColumnAmt
Exclusion	$42,523	ExclusionAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Miscellaneous	Desc
Business	900099	BusinessCd
Total Revenue Column	$2,895	TotalRevenueColumnAmt
Exclusion	$2,895	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,895	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,187,964	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,757,258	RelatedOrExemptFuncIncomeAmt
Exclusion	$45,682	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$328,107	TotalAmt
Program Services	$155,678	ProgramServicesAmt
Management And General	$158,215	ManagementAndGeneralAmt
Fundraising	$14,214	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,448,995	TotalAmt
Program Services	$1,054,887	ProgramServicesAmt
Management And General	$184,385	ManagementAndGeneralAmt
Fundraising	$209,723	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$366,411	TotalAmt
Program Services	$263,875	ProgramServicesAmt
Management And General	$51,140	ManagementAndGeneralAmt
Fundraising	$51,396	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$141,183	TotalAmt
Program Services	$97,114	ProgramServicesAmt
Management And General	$25,934	ManagementAndGeneralAmt
Fundraising	$18,135	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,895	TotalAmt
Program Services	$1,895	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,278	TotalAmt
Management And General	$11,278	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$155,355	TotalAmt
Program Services	$153,855	ProgramServicesAmt
Fundraising	$1,500	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$4,429	TotalAmt
Program Services	$4,374	ProgramServicesAmt
Fundraising	$55	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$71,110	TotalAmt
Program Services	$31,488	ProgramServicesAmt
Management And General	$30,163	ManagementAndGeneralAmt
Fundraising	$9,459	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$22,710	TotalAmt
Program Services	$5,478	ProgramServicesAmt
Management And General	$6,208	ManagementAndGeneralAmt
Fundraising	$11,024	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$228,031	TotalAmt
Program Services	$156,854	ProgramServicesAmt
Management And General	$41,887	ManagementAndGeneralAmt
Fundraising	$29,290	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$101,220	TotalAmt
Program Services	$94,383	ProgramServicesAmt
Management And General	$1,353	ManagementAndGeneralAmt
Fundraising	$5,484	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$131,768	TotalAmt
Program Services	$131,084	ProgramServicesAmt
Management And General	$684	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$16,155	TotalAmt
Management And General	$16,155	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$81,570	TotalAmt
Program Services	$1,169	ProgramServicesAmt
Management And General	$80,401	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Maintenance	$55,106	$41,821	$13,285
Equipment Rental	$35,229	$27,859	$7,370
Miscellaneous	$19,542	$1,569	$17,973
Dues and Fees	$14,356	$9,949	$4,407

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,514	TotalAmt
Program Services	$4,514	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,238,964	TotalAmt
Program Services	$2,237,846	ProgramServicesAmt
Management And General	$650,838	ManagementAndGeneralAmt
Fundraising	$350,280	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$100	BOYAmt
EOY	$100	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$627,176	BOYAmt
EOY	$597,231	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$152,775	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,274,181	BOYAmt
EOY	$1,044,880	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$5,874,576	BOYAmt
EOY	$5,424,470	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$179,833	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$164,136	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$30,484	BOYAmt
EOY	$15,697	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$79,402	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,806,517	BOYAmt
EOY	$7,314,555	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$61,637	BOYAmt
EOY	$162,825	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$81,352	BOYAmt
EOY	$106,163	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,917,761	BOYAmt
EOY	$5,350,800	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$6,060,750	BOYAmt
EOY	$5,619,788	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,557,943	BOYAmt
EOY	$1,603,743	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$187,824	BOYAmt
EOY	$91,024	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,745,767	BOYAmt
EOY	$1,694,767	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,806,517	BOYAmt
EOY	$7,314,555	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$51,000	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$888,184	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,490,442	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$823,209	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$552,424	CurrentTaxYearMinus1YearAmt
Current Tax Year	$385,024	CurrentTaxYearAmt
Total	$4,139,283	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$888,184	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,490,442	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$823,209	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$552,424	CurrentTaxYearMinus1YearAmt
Current Tax Year	$385,024	CurrentTaxYearAmt
Total	$4,139,283	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$1,939,716	SubstantialContributorsTotAmt
Public Support Total170	$2,199,567	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,461	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,174	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$640	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$337	CurrentTaxYearMinus1YearAmt
Current Tax Year	$264	CurrentTaxYearAmt
Total	$3,876	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$45,418	CurrentTaxYearAmt
Total	$45,418	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$4,188,577	TotalSupportAmt
Gross Receipts Rltd Activities	$13,217,283	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.52510	PublicSupportCY170Pct
Public Support PY170	0.61060	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$2,686	InvestmentCostOrOtherBasisAmt
Depreciation	$1,522	DepreciationAmt
Book Value	$1,164	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$177,147	InvestmentCostOrOtherBasisAmt
Depreciation	$162,614	DepreciationAmt
Book Value	$14,533	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$15,697	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Buffer Pool - See Part XIII	Desc
Amt	$5,350,800	Amt

Field	Value	IRS element (for citing)
Total Liability	$5,350,800	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,239,949	TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts	$51,985	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	$51,985	RevenueNotReportedAmt
Revenue Subtotal	$3,187,964	RevenueSubtotalAmt
Total Revenue Per Form990	$3,187,964	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,290,949	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$51,985	DonatedServicesUseFcltsAmt
Expenses Not Reported	$51,985	ExpensesNotReportedAmt
Expenses Subtotal	$3,238,964	ExpensesSubtotalAmt
Total Expenses Per Form990	$3,238,964	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part X : FIN48 Footnote	FormAndLineReferenceDesc
Explanation	The Organization is a nonprofit public benefit corporation organized under the laws of California and, as such, is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code ("IRC") and corresponding state provisions under California Revenue and Taxation Code Section 23710(d). The Organizations federal income tax and informational returns for tax years ended June 30, 2012, and subsequent remain subject to examination by the Internal Revenue Service. The returns for California, the Organizations only state tax jurisdiction, remain subject to examination by the California Franchise Tax Board for tax years ended June 30, 2011, and subsequent. No open tax years are currently under examination.Part X - Other Liabilities - Line (3) - Climate Action Reserve Buffer Pool Liability.See audited financial statements footnote #9.	ExplanationTxt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)

RegionRegionTxt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
China	1	Program Services	Technical Expert	$7,871
Kazakhstan	1	Program Services	Technical Expert	$14,158
Korea	1	Program Services	Technical Expert	$747
Mexico	1	Program Services	Program Development	$27,487

Field	Value	IRS element (for citing)
Subtotal Employees	4	SubtotalEmployeesCnt
Total Employee	4	TotalEmployeeCnt
Subtotal Spent	$50,263	SubtotalSpentAmt
Total Spent	$50,263	TotalSpentAmt
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (true)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd
Rebuttable Presumption Proc	false	RebuttablePresumptionProcInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
Gary Gero
PRESIDENT	$195,640	$27,661	$223,301
Joel Levin
VP Business Dev	$130,942	$19,748	$150,690

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 11b: Form 990 Review Process	It is the policy of Climate Action Reserve that the Audit Committee and then the full Board of Directors review the Form 990 before it is filed with the IRS. A Board resolution is not required in order for the Form 990 to be filed. The means of delivery shall be via email to each Audit Committee member.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	The Climate Action Reserve has scheduled meetings to review policy and procedures and consistently monitors and enforces compliance with the policies during the review process. The Reserve has full Board of Directors meetings, Audit Committee meetings, Nominating Committee meetings and Executive Committee meetings. During the reporting period, the Executive Committee gathered four times to review policy and procedures to enforce compliance.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	At scheduled meetings, the Board of Directors reviews and makes decisions on At scheduled meetings, the Board of Directors reviews and makes decisions on compensation for the President and VP staff using compensation information gathered from the Form 990s of other organizations and local compensation surveys. The process is done in closed session and decisions are forwarded to the President via electronic mail, then reviewed by the Operations Director, and finally forwarded to the controller for processing. These deliberation process and decisions made are also recorded in the corporate minutes.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	Public documents as determined by the Organization are available upon written request. Copies of the Organization's financial statements and Forms 990 are also made available by email request through a link on the Organization's website.