2014-11-05T11:52:27-08:00 2013-12-31 RK Taylor & Associates 2890 North Main St Suite 305 Walnut Creek CA 94597 990 2013-01-01 941153307 Sierra Club SIER 4159775500 85 Second Street 2nd Floor San Francisco CA 94105 Adrienne Frazier Asst Secretary 2014-11-05 true John M Kikuchi P00009948 9259447662 2013 2015-11-30 17:44:51Z Michael Brune 85 Second St 2nd Floor San Francisco CA 94105 113281597 false false X www.sierraclub.org X 1892 CA To explore,enjoy,and protect the wild places of the earth; practice & promote responsible use of the earth's ecosystems & resources;educate & enlist humanity to protect and restore the quality of the natural & human environment;use all lawful means to carry out these objectives. 15 13 720 8914 1115600 -172189 90362833 84168338 8479410 8663420 2072 1994761 5171659 3328375 104015974 98154894 1902641 942914 0 37410200 39459499 1203918 1556519 3955172 60999232 55932441 101515991 97891373 2499983 263521 79578841 82374347 22641123 18970200 56937718 63404147 X Established by John Muir in 1892 on the notion that experiencing nature fosters a desire to protect it, Sierra Club provides wilderness experiences and opportunities to engage individuals from a variety of backgrounds to "explore, enjoy, and protect" the planet. Enlisting its 2.4 million supporters & activists, hundreds of lobbyists, and legal teams in all 50 states, plus Puerto Rico, Sierra Club uses its core capacity strengths--litigation, grassroots organizing, lobbying, public education, digital strategies and communications/media--to create national and neighborhood demand for environmental protection, to impact environmental laws such as the clean air and water acts, to transition our economy to clean, sustainable energy, and to protect America's wild lands and wilderness, from Yosemite to the Arctic wilderness. In 2005, the volunteer members of the democratically managed Sierra Club voted to focus the Club's full attention on the human causes and devastating results of climate c false false 44790453 942913 Studying and influencing public policy: staff and volunteers engage in legislative and non-legislative activities, including research, education, lobbying, legal and policy development.In 2013, the Sierra Club made enormous headway in its national effort to curb the root cause of climate disruptionfossil fuel combustionwhile protecting natural and human communities as well. The Beyond Coal campaign kept any new coal plants from breaking ground, while continuing to focus on the health dangers local communities who have coal plants in their backyards face. 2013 was also an important year in our fight against other dirty fuels, like oil and gas. The Sierra Club fought hard to convey the grave dangers fracking imposes on the public by showcasing how renewable clean energy (solar & wind) should be at the forefront for achieving a clean energy independent economy. One of Sierra Clubs largest achievements in 2013 was to prevent the Keystone XL pipeline from obtaining approval. Large rallies and intense pressure on the administration was a top priority for staff and volunteers. Because of our work, delays to the pipeline have changed the economics, causing Wall Street analysts to downgrade its investment potential. In 2013, Sierra Club launched its Our Wild America Campaign with the charge to double down in the fight to preserve our wild heritage in the face of threats from mining, drilling, and climate disruption. This campaign fought to ensure that dirty fuels are kept in the ground; our treasured forests are protected and preserved, while at the same time placing pressure on Congress and the Administration in taking the lead to significantly increase the amount of public lands and waters that are permanently protected as national monuments and wilderness. Protecting natural places near cities and suburbs is crucial to ensuring that all Americans have the opportunity to explore and enjoy the great outdoors, and Our Wild America designed programs in order to carry out this important work. 18764000 Membership: support and funding of 63 volunteer led chapters and approximately 374 groups, and the development of a broad-based volunteer membership. 16034271 Information and education: literary programs of Sierra Club Books, SIERRA, the organization's magazine, and Communications Group include non-print media channels and Digital Strategies (mission is to align the online activities and technological investments with the broader strategy and success of the Club).SIERRA Magazine: published 6 issues per year with an average print run in excess of 545,000 magazines. Sierra Club Books: offered approximately 100 books about nature or the environment for sale to retailers and other resellers, as well as directly to the public. 8559377 88148101 false true true false true false false true false true true true false false true true true false false false false false false true true false false true false true false false false false false false false false false true false true false false false false false false false false false true 548 0 false 720 true true false false false true true false false false false false false X 15 13 false false false false true true true true true false true true true true true true true true true true true false X X X Louis Barnes 4159775500 85 Second St San Francisco CA 941053441 Lane E Boldman Secretary 2.00 0.00 X 0 0 0 Robbie Cox Director 2.00 0.00 X 0 0 0 Allison Chin Bd President 2.00 0.00 X 0 0 0 Larry Fahn Director 2.00 0.00 X 0 0 0 Jessica Helm Director 2.00 0.00 X 0 0 0 Donna Buell Treasurer 2.00 0.00 X 0 0 0 Aaron Mair Director 2.00 0.00 X 0 0 0 Rob Wilder Director 2.00 0.00 X 0 0 0 Spencer Black Vice-President 2.00 0.00 X 0 0 0 Jim Dougherty Director 2.00 0.00 X 12442 0 0 Susana Reyes Fifth Officer 2.00 0.00 X 0 0 0 Liz Walsh Director 2.00 0.00 X 0 0 0 David A Scott President 2.00 0.00 X 20174 0 2936 Chris Warshaw Director 2.00 0.00 X 0 0 0 Loren Blackford Director 2.00 0.00 X 0 0 0 Charles Frank Director 2.00 0.00 X 0 0 0 Robin Mann Director 2.00 0.00 X 0 0 0 Louis Barnes CF Executive 50.00 0.00 X 187626 0 32132 Hamilton Leong Controller 50.00 0.00 X 163969 0 27533 Phil Eager Assoc Genl Cnsl 50.00 0.00 X 116034 0 18873 Tom Neff Asst Treas 2.00 0.00 X 0 0 0 Michael Brune Executive Direc 50.00 0.00 X 204583 0 38219 Adrienne Frazier Dir of Finance 50.00 0.00 X 102339 0 16564 Laura Hoehn General Counsel 50.00 0.00 X 220512 0 20662 Phil Wheeler Asst Treas 2.00 0.00 X 0 0 0 Jacquelyn Brown Chief Advancement Officer 50.00 0.00 X 203950 0 36156 Sarah Hodgdon Director of Conservation 50.00 0.00 X 185579 0 23356 Bruce Nilles Deputy Conservation Dir 50.00 0.00 X 164963 0 15838 Robert Sipchen Director of Communications 50.00 0.00 X 194070 0 40467 Michelle Epstein Depty Chf Adv Officers 50.00 0.00 X 156615 0 30380 Jesse Simmons Chief of Staff 50.00 0.00 X 166174 0 33003 Patrick Gallagher Legal Director 50.00 0.00 X 156437 0 36799 Bruce Hamilton Dep Exec Dir 50.00 0.00 X 191224 0 30828 David Simon Dir Info Tech 50.00 0.00 X 175943 0 35679 Susan De La Rosa Director HR 50.00 0.00 X 169885 0 32837 Deborah Sorondo Chief Op Officer 0.00 0.00 X 120298 0 674 2912817 472936 68 true true false Target Marke Team 600 Northpark Town Center Atlanta GA 30328 Marketing 1756765 Palm Coast Data LLC 3787 Solutions Cir Chicago IL 60677 IT Processing 1348691 Blue State Digital 406 7th St NW Washington DC 20004 Consultants 695329 United Capital Funding Corp PO Box 31246 Tampa FL 33631 Telemarkeing 602840 Synapse 485 Massachusetts Ave Cambridge MA 02139 Consultants 553889 32 393059 83775279 84168338 Other program service rev 1168276 1168276 Outings & lodging 7495144 7495144 8663420 1112000 1112000 0 0 0 14785298 13899637 2900 885661 -2900 882761 882761 36261 393059 285328 -249067 -249067 0 1907335 938838 968497 968497 Advertising 1195187 1115600 79587 Litigation award fees 389700 389700 Royalties 990718 990718 33340 33340 2608945 98154894 10054957 1115600 2815999 X 942914 942914 0 0 0 1932856 906463 583520 442873 0 27425898 24706301 551303 2168294 2073780 1788247 64059 221474 5053642 4261353 222572 569717 2973323 2563935 91846 317542 0 4628600 4472100 151300 5200 176692 176692 430415 430415 1556519 1556519 100300 100300 12837476 12062387 171408 603681 2023000 1744200 6600 272200 6768700 5820900 93400 854400 468945 468945 340400 340400 4113155 3415255 298100 399800 4573300 3990400 249500 333400 0 0 0 0 749000 666900 31100 51000 499900 481500 8500 9900 Chapter 14627304 10744204 2799700 1083400 Printing and Publications 5387700 4822100 78500 487100 Membership f/r 2203049 2203049 Other 1415300 1249100 102200 64000 -5410795 67033 7500 -5485328 97891373 88148101 5788100 3955172 0 42379977 38564902 6358300 5993100 1889100 2302980 0 0 0 270000 92000 2383500 3160000 14459002 8205199 5014802 6253803 15333762 19066262 5614900 6726400 0 0 334500 214900 79578841 82374347 11319090 11458700 1563233 1972500 9758800 5539000 22641123 18970200 X 25586518 31335272 8799300 8875375 22551900 23193500 56937718 63404147 79578841 82374347 X 263521 3277539 2925369 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 87857 896 false Sierra Club Voter Education Fund 85 Second Street 2nd Fl San Francisco CA 94105 943244759 499938 false false false 18056400 1873478 1873478 18056400 X X false 20518400 641600 3905700 25065700 18148000 618600 1751800 20518400 18400800 614000 -866800 18148000 16145200 728000 1527600 18400800 13134900 776500 2233800 16145200 0.93000 0.07000 false false false 562702 562702 1929534 1588713 340821 4517466 1981082 2536384 5786400 4635404 1150996 1662900 1662900 6253803 6726400 Deferred lease liability 2763200 Pension liability 2775800 5539000 X 112364500 3277539 10932067 14209606 98154894 98154894 105501500 7610127 7610127 97891373 97891373 Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o The Club does not capitalize donated paintings, photographs, and rare books, as these items are held for public exhibition, education, or research in furtherance of public service and are protected and cared for by the Club throughout the life of the assets. Audited Financial Statements, footnote 1. Part III, Line 4: Description of organization's collections and how it furthers its purpose. The Sierra Club's fine art and library collections serve as reference materials for Club staff, members, and public researchers. They provide an educational resource about the history of the Sierra Club as well as environmental and mountaineering history, and current environmental topics Part V, Line 4: Intended uses of the endowment fund. The Club's endowment consists of a Life Member Fund and a donor-restricted fund established to further the mission of the Club. The organization's objective is to maintain the corpus of the endowment assets held in perpetuity and provide income for current operations as well as to provide additional real growth though new gifts and investment return in accordance with CUPMIFA requirements. Part X : FIN48 Footnote As required by U.S. GAAP, the Club 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. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Segregated fund eliminations $1339301 Reclass fundraising reimbursements $5200000 Reclass cost of sales $938838 Pension related charges $3168600 Special events expense $285328 Part XII, Line 2d: Other expenses and losses per audited F/S Segregated fund eliminations $1185961 Reclass fundraising reimbursements $5200000 Reclass to cost of sales $938838 Special event expense $285328 X X X X X X true Target MarkeTm 1050 Crown Pte Atlanta GA 30338 Direct Mail false 9136351 6984704 2151647 PDR II 79 Chapel Stree Newton MA 02458 Telemarketing false 981676 865181 116495 Grassroots Cmpg 1321 15th St Denver CO 80202 Canvassing true 514584 524656 SD&A Teleserv 5757 W Century LA CA 90045 Telemarketing false 616460 406669 209791 Telefund Inc 59 Temple Pl Boston MA 02111 Telemarketing false 1233327 386147 847180 Donor Svs Grp 11500 WOlympic Los Angele CA 90064 Telemarketing false 501865 240434 261431 M&R Strat 1901 L St NW Washington DC 20036 Direct Mail false 1666925 112745 1554180 false false false 14651188 9520536 5140724 AK AL AZ AR CA CO CT FL GA HI IL IN KS KY LA ME MD MA MI MN MS MO MT NH NJ NM NY NC ND OH OK OR PA PR RI SC TN UT VA WA WV WI Other chapter events 281129 260618 20511 23399 21768 7190 117650 Outing Trip-Catalina 92236 92236 50869 2657 461 19672 1 55955 40205 15750 5000 16133 4244 16285 429320 393059 36261 79268 40558 11895 153607 285328 -249067 Part I, Line 2b - Fundraiser Additional Information Grassroots Campaigns, Inc. has custody of funds for less than a day as the funds are forwarded to Sierra Club home office prior to being sent to the processing office. true Allegheny Defense Project 1404 N Negley Ave Pittsburgh PA 15206 251834508 501(c)(3) 30000 0 Environmental Support Allegheny Land Trust 409 Broad St Ste 206A Sewickley PA 15143 251718611 501(c)(3) 9600 0 Enviornmental Support Alliance for Appalachia PO Box 1450 London KY 40743 311113237 501(c)(3) 10000 0 Enviornmental Support Amateur Observer Society 105 Betty Road East Meadow NY 11554 113063389 501(c)(3) 5110 0 Environmental Support Center for Coalfield Justice PO Box 1080 Washington PA 15301 251781592 501(c)(3) 10400 0 Environmental Support Center for Working Families 2 Nevins St 3rd Floor Brooklyn NY 11217 133385314 501(c)(3) 10000 0 Enviornmental Support Clean Water for NC 29-1/2 Page Ave Asheville NC 28801 581592902 501(c)(3) 10000 0 Environmental Support Coalition for Litter Free MA 44 Winter St 4th Fl Boston MA 02108 463607179 501(c)(4) 148500 0 Environmental Support Comm for a Better Environment 6325 Pacific Blvd Ste 300 Huntington Park CA 90255 942998086 501(c)(3) 29850 0 Environmental Support Dine CARE 10A Town Plaza Suite 138 Durango CO 81301 860670809 501(c)(3) 5258 0 Environmental Support Earth Island Institute 205 New York Ave NW Washington DC 20001 942889684 501(c)(3) 48900 0 Environmental Support Earthjustice 50 California St 500 San Francisco CA 94111 941730465 501(c)(3) 7153 0 Environmental Support Environ Law & Policy Ctr 35 E Wacker Dr Ste 1500 Chicago IL 60601 363866530 501(c)(3) 12326 0 Enviornmental Support Florida Water & Land 316 Williams St Tallahassee FL 32303 460560492 501(c)(4) 21800 0 Environmental Support Grand Valley State U 200 Viridian Dr Muskegon MI 49440 361684280 501(c)(3) 10000 0 Environmental Support Great Lakes Commission 2805 S Industrial Hwy 100 Ann Arbor MI 48014 386027814 501(c)(1) 50500 0 Enviornmental Support Hofstra University 1000 Fulton Ave Hempstead NY 11549 111630906 501(c)(3) 8500 0 Environmental Support Interwest Energy Alliance PO Box 8526 Santa Fe NM 87504 542084551 501(c)(6) 7500 0 Environmental Support J Gordon Comm Develop 2726 Forest Ave Kansas City MO 64109 421590883 501(c)(3) 21640 0 Environmental Support Kentucky Resource Council PO Box 1070 Frankfurt KY 40602 311042931 501(c)(3) 12563 0 Environmental Support Powder Driver Basin Res Counc 934 North Main St Sheridan WY 82801 742183158 501(c)(3) 10000 0 Environmental Support Preserve Calavera 5020 Nighthawk Way Oceanside CA 92056 330955504 501(c)(3) 20000 0 Environmental Support Protecting Ohios Energy Fut 3601 Green Rd Ste 220 Cleveland OH 44122 464176137 501(c)(4) 50000 0 Environmental Support Pship for Smarter Growth 2319 E Broad Street Richmond VA 23223 510523792 501(c)(3) 6000 0 Environmental Support Renewable Energy Long Island 62 Newtown Ln Ste 103 East Hampton NY 11937 550832695 501(c)(3) 6000 0 Environmental Support Riverkeeper Inc 20 Secor Rd Ossinging NY 10562 133204621 501(c)(3) 7000 0 Environmental Support Solar Foundation 505 9th St NW Ste 800 Washington DC 20004 521089260 501(c)(3) 10000 0 Environmental Support W Oakland Enviro Indicators 349 Mandela Pkwy Oakland CA 94607 202384563 501(c)(3) 15000 0 Environmental Support 23 5 Grantmaker's Description of How Grants are Used Project Managers work with field staff to monitor the use of funds that are granted locally in the field. Our grant agreements require that the grantee either provide documentation of work and related grant expenses or agree to be audited. X X X true false false false false false false false false false Bruce Hamilton Dep Exec Dir 191224 3897 26931 222052 Bruce Nilles Deputy Conservation Dir 164963 3308 12530 180801 David Simon Dir Info Tech 175943 3722 31957 211622 Deborah Sorondo Chief Op Officer 120298 674 120972 Hamilton Leong Controller 163969 3218 24315 191502 Jacquelyn Brown Chief Advancement Officer 203950 3891 32265 240106 Jesse Simmons Chief of Staff 166174 2940 30063 199177 Laura Hoehn General Counsel 220512 2024 18638 241174 Louis Barnes CF Executive 187626 3898 28234 219758 Michael Brune Executive Direc 204583 4053 34166 242802 Michelle Epstein Depty Chf Adv Officers 156615 1832 28548 186995 Patrick Gallagher Legal Director 156437 2977 33822 193236 Robert Sipchen Director of Communications 194070 4020 36447 234537 Sarah Hodgdon Director of Conservation 185579 2984 20372 208935 Susan De La Rosa Director HR 169885 3469 29368 202722 Gwyn Jones Employment 81387 Spouse of BD member false Schedule L, Part V Supplemental Information The spouse of board member, James Dougherty, was on the staff of the organization during 2013. X 1 6565 Market X 1 113420 Market value false true true Part I, Line 32, Hire and Use of Third Parties The Sierra Club may retain qualified brokers for the sale of securities and other property received by the organization as gifts. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Membership: support and funding of 63 volunteer led chapters and approximately 374 groups, and the development of a broad-based volunteer membership. OTHER PROGRAM SERVICES 5: Chapter allocations: to support activities of local chapters. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Any person interested in advancing the purposes of the Sierra Club maybecome a member. There shall be several classes of membership: Regular, Life, and such other special classes as the Board of Directors may establish. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body All actions requiring a vote of the membership shall be decided by written ballotas provided for in Bylaw 5, Section 2, and Bylaw 11. A quorum for any ballot or forany meeting of the members shall be five percent (5%) of the membership on thedate of record set by the Board of Directors in accordance with law. Each personwho is a renewed member on the date of record shall be eligible to vote and shall have one vote on any issue presented to the membership except as provided in Paragraph 5.7. Voting by proxy shall not be permitted. All life members and renewed regular members of record on January 31 shall be sent ballots for the annual election of Directors, as provided in the Bylaws. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders In accordance with Corporation Law section 5057, the only membership rights ofmembers of the Club are the rights specifically provided by the Articles, Bylaws,and the Corporation Law. All other privileges or opportunities granted tomembers of the Club under its Standing Rules, policies, or the bylaws or rules ofClub subentities are not rights of membership in the Club for purposes ofCorporation Law section 5057. Form 990, Part VI, Line 11b: Form 990 Review Process A draft of the Form 990 is reviewed by the Finance Department and the Assistant Secretary. After review, a copy is sent for review to the Audit Committee who has been designated by the Board of Directors to review the 990 on their behalf prior to filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Board of Directors and other senior volunteers must complete and sign a written disclosure form annually. For employees (current and former) plus independent contractors are responsible for disclosing any potential conflicts of interest related to their Club activities. The policy is included in the Employee Handbook. In-house legal Counsel will investigate complaints of violations. When a potential conflict is disclosed by an employee, the Human Resources department makes a determination regarding the appropriate action in order to comply with the Club's policies. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Compensation of Directors, if any, is reviewed and approved by the Board of Directors utilizing external data from like organizations, the rationale for which is documented. The Executive Director compensation is determined by the Board of Directors after an evaluation of performance and interviews with appropriate parties. Compensation is based on external data from like organizations. A documented performance evaluation is maintained. Executive Director salary is determined by the Board Executive Committee. The Committee reviews the salaries and yearly increases. It also establishes budgeted increase rate for all management personnel. The Committee has comparative salary data available from the Human Resources Department. Annual performance reviews are conducted and documented. With respect to all officers and key employees, the Human Resources Department conducts a salary comparison survey every other year to ensure that Club salaries for these individuals are within external market salary practices. This includes the Executive Director's salary. Salaries for officers and key employees other than the Executive Director are determined according to the Club's established procedure and guidelines for annual merit raises, as administered by the Human Resources Department, and approved by the Board of Directors. The Executive Team, the Executive Director, and the Director of Human Resources must approve specific raises. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The organization's Articles of Incorporation, Bylaws, and Standing Rules (which contains the conflict of interest policy) are available on its public website: www.sierraclub.org. Portions of the audited financial statements along with a link to the full audited financial statements are published in SIERRA magazine (Nov-Dec issue). Form 990 and Form 990-T are available upon request. Other Changes In Net Assets Or Fund Balances - Other Increases Pension related charges = $3168600 Other Changes In Net Assets Or Fund Balances - Other Decreases Segregated fund eliminations = -$243231 Part VI, Section B, Line 16(b) Sierra Club has a long-standing procedure that it follows when reviewing potential new investment or participation in joint ventures and similar arrangements with taxable entities and the possible impact of such investments on its tax-exempt status, including the negotiation, in such arrangements, of terms and safeguards to ensure that the organization's exempt status is protected. Sierra Club did not participate or invest in any new joint ventures or similar arrangements with taxable entities during 2013. Sierra Club's procedure was followed for Sierra Clubs investment and participation in such entities during prior tax years but the procedure had not been adopted in writing as of the end of tax year 2013. Sierra Club intends to formalize its long-standing procedures into a written policy, in consultation with outside legal advisors.Sierra Club's procedure for such arrangements involves senior management review and negotiation of any possible transaction, including in-house legal and financial review, and review by Sierra Clubs Board of Directors, as necessary. Proposed transactions are also reviewed by outside legal or tax advisors as appropriate or necessary to safeguard Sierra Club's exempt status for the venture or arrangement.