Civic Intelligence

The Climate Registry

990 • Fiscal year 2017 • EIN 20-8728170

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

Organization ProfileWWW.THECLIMATEREGISTRY.ORG

View Organization Page

PO Box 811488Los Angeles, CA 90081

(866) 523-0764

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

95th percentile

1.27x

Higher debt load relative to assets than 95% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.41x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

21st percentile

-9.5%

Higher net margin than 21% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

89th percentile

$196,821

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

3rd percentile

-32%

Faster asset growth than 3% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

11th percentile

-23%

Faster revenue growth than 11% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$466,600

Down $220,358 (-32%) from 2016

Net Assets

Down

-$124,181

Down $143,630 (-738%) from 2016

Liabilities

Down

$590,781

Down $76,728 (-11%) from 2016

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin21st percentile

Revenue

Down

$1,427,873

Down $432,811 (-23%) from 2016

Expenses

Down

$1,563,298

Down $334,601 (-18%) from 2016

Net Income

Down

-$135,425

Down $98,210 (-264%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $463,387Liabilities 2011: $609,267Net Assets 2011: -$145,8802011Assets 2012: $310,590Liabilities 2012: $718,928Net Assets 2012: -$408,3382012Assets 2013: $453,038Liabilities 2013: $689,213Net Assets 2013: -$236,1752013Assets 2014: $703,867Liabilities 2014: $798,011Net Assets 2014: -$94,1442014Assets 2015: $728,879Liabilities 2015: $672,215Net Assets 2015: $56,6642015Assets 2016: $686,958Liabilities 2016: $667,509Net Assets 2016: $19,4492016Assets 2017: $466,600Liabilities 2017: $590,781Net Assets 2017: -$124,1812017Assets 2018: $778,127Liabilities 2018: $524,193Net Assets 2018: $253,9342018Assets 2019: $1,180,393Liabilities 2019: $450,014Net Assets 2019: $730,3792019Assets 2020: $1,457,511Liabilities 2020: $415,064Net Assets 2020: $1,042,4472020Assets 2021: $1,927,417Liabilities 2021: $548,344Net Assets 2021: $1,379,0732021Assets 2022: $2,873,807Liabilities 2022: $777,321Net Assets 2022: $2,096,4862022Assets 2023: $2,177,220Liabilities 2023: $1,229,595Net Assets 2023: $947,6252023Assets 2024: $1,641,152Liabilities 2024: $653,616Net Assets 2024: $987,5362024

Highlighted filing

2017

Assets$466,600
Liabilities$590,781
Net Assets-$124,181
Open 2017 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,269,850Expenses 2011: $2,054,813Net Income 2011: $215,0372011Revenue 2012: $1,886,486Expenses 2012: $2,148,944Net Income 2012: -$262,4582012Expenses 2013: $1,590,5642013Revenue 2014: $1,783,933Expenses 2014: $1,641,902Net Income 2014: $142,0312014Revenue 2015: $1,884,316Expenses 2015: $1,733,508Net Income 2015: $150,8082015Revenue 2016: $1,860,684Expenses 2016: $1,897,899Net Income 2016: -$37,2152016Revenue 2017: $1,427,873Expenses 2017: $1,563,298Net Income 2017: -$135,4252017Revenue 2018: $1,716,011Expenses 2018: $1,346,300Net Income 2018: $369,7112018Revenue 2019: $1,909,990Expenses 2019: $1,433,545Net Income 2019: $476,4452019Revenue 2020: $1,988,840Expenses 2020: $1,676,773Net Income 2020: $312,0672020Revenue 2021: $1,683,646Expenses 2021: $1,347,019Net Income 2021: $336,6272021Revenue 2022: $2,033,571Expenses 2022: $1,425,121Net Income 2022: $608,4502022Revenue 2023: $2,156,147Expenses 2023: $3,305,008Net Income 2023: -$1,148,8612023Revenue 2024: $2,490,668Expenses 2024: $2,450,756Net Income 2024: $39,9122024

Highlighted filing

2017

Revenue$1,427,873
Expenses$1,563,298
Net Income-$135,425
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.0
Gross Receipts
$1,427,873
Mission and Program Overview

Mission

The climate registry is a nonprofit collaboration among north american states, provinces, territories and native sovereign nations that sets consistent and transparent standards to calculate, verify and publicly report greenhouse gas emissions into a single registry. The registry supports both voluntary and mandatory reporting programs and provides comprehensive, accurate data to reduce greenhouse gas emissions.

The climate registry is a nonprofit collaboration that sets consistent and transparent standards to calculate, verify, and publicly report greenhouse gas emissions into a single registry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$209,525$192,174▼ $17,351
Land, Buildings, and Equipment, Net$229,425$126,365▼ $103,060
Accounts Receivable$237,458$119,302▼ $118,156
Prepaid Expenses and Deferred Charges$0$6,009▲ $6,009
Total Assets$686,958$466,600▼ $220,358
Other Assets Total$10,550$22,750▲ $12,200
Liabilities
Deferred Revenue$541,320$492,009▼ $49,311
Accounts Payable and Accrued Expenses$126,189$98,772▼ $27,417
Total Liabilities$667,509$590,781▼ $76,728
Net Assets / Fund Balance
Unrestricted Net Assets$19,449$-124,181▼ $143,630
Total Net Assets Fund Balance$19,449$-124,181▼ $143,630
Total Liabilities and Net Assets / Fund Balance$686,958$466,600▼ $220,358

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$126,365$419,426$545,791
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David RosenheimExecutive DirectorFT$178,714$18,107$196,821

Board Members and Trustees

NameTitle
Ben GrumblesDirector
Bob MartineauDirector
Colin McconnahaDirector
David PaylorDirector
David ThorntonDirector
Eddie TerrillDirector
Jared SnyderDirector
Jason HollettDirector
Jeff HurdmanDirector
Joe FontaineDirector
Karen HaysDirector
Keri Enright-katoDirector
Marc DebloisDirector
Marnie SteinDirector
Martha RudolphDirector
Mary NicholsDirector
Matt NahesiDirector
Matthew ParentDirector
Neil CunninghamDirector
Patrick McdonnellDirector
Rebecca WorldDirector
Rob MarshallDirector
Robert SavageDirector
Sarah HofmannDirector
Stuart ClarkDirector
Tim LesiukDirector
Todd ParfittDirector
Tom LiversDirector
Will SpaceDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$156,009
Program Service Revenue
$1,271,864
Investment Income
$0
Other Revenue
$0
All Other Contributions
$156,009
Change in Net Assets
$-135,425

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,427,873
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,427,873
Total Revenue per Form 990
$1,427,873
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$832,299
Other Expenses$730,999
Total Fundraising Expense$51,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$413,809$80,586$28,553$522,948
Fees for Services Other$168,657$77,342-$245,999
Current Officers, Directors, Trustees, and Key Employees$141,416$27,540$9,758$178,714
Depreciation Depletion-$125,520-$125,520
Office Expenses$19,973$95,275$335$115,583
Conferences and Meetings$68,747$15,162$464$84,373
Other Employee Benefits$45,537$18,910$9,377$73,824
Occupancy$21,699$48,845-$70,544
Payroll Taxes$44,956$8,755$3,102$56,813
Other Expenses$3,358$30,873-$34,231
Insurance-$20,927-$20,927
Fees for Services Accounting-$19,473-$19,473
Information Technology$4,695$5,047-$9,742
Advertising$4,607--$4,607
Total Functional Expenses$937,454$574,255$51,589$1,563,298

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,563,298
Total Expenses per Audited Statements$1,563,298
Total Expenses per Form 990$1,563,298
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“It is the climate registry's policy that the audit and vo committee review form 990 15 days before filing with the irs. A board resolution is not required in order for the form 990 to be filed. The means of delivery should be via email to each audit and vo committee member.”

Form 990, Part VI, Section B, Line 12C

“The climate registry has scheduled meetings to review policy and procedures and consistently monitors and enforces compliance with the policies during the review process. The organization has full board meetings, audit & vo committee meetings, and executive committee meetings. During the reporting period, the audit & vo committee reviewed policies and procedures to enforce compliance.”

Form 990, Part VI, Section B, Line 15

“At scheduled meetings, the executive committee, acting on behalf of the board of directors reviews and makes decisions on compensation for the president and high level staff. The process is done in closed session. Decisions are forwarded to the executive director and forwarded to the controller for processing.”

Form 990, Part VI, Section C, Line 19

“Public documents as determined by the organization are available upon written request. Copies of the organization's financial statements and form 990 are also available by email request through a link at the organization's website.”

Filing and Contact Details

Filer

Filer Name
The Climate Registry
EIN
20-8728170
Phone
8665230764
Address
PO BOX 811488, LOS ANGELES, CA 90081

Signing Officer

Name
Ann Mccabe
Title
Executive Director
Phone
8665230764
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ann Mccabe
Formed
2007
Legal Domicile
Dc
Voting Board Members
29
Independent Board Members
29
Employees
12
Volunteers
2

Preparer

Firm
Turner Warren Hwang & Conrad Acctcy
Address
100 NORTH FIRST ST STE 202, BURBANK, CA 91502
Preparer
Valentino Creus CPA
Phone
8189549700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other professional fees: program service expenses 168,657. Management and general expenses 77,342. Fundraising expenses 0. Total expenses 245,999.”

Financial Statement Notes

PART X, LINE 2:

“The organization was incorporated on march 14, 2007 as a non-profit public benefit corporation under internal revenue code (irc) section 501(c)(3) and is not subject to federal or state income taxes. The u.s. Federal and california state tax authorities have statutes of limitations that generally range from three to four years. No open tax years are currently under examination.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29EXECUTIVE DIRECTOR
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IRS990/MissionDesc0THE CLIMATE REGISTRY IS A NONPROFIT COLLABORATION AMONG NORTH AMERICAN STATES, PROVINCES, TERRITORIES AND NATIVE SOVEREIGN NATIONS THAT SETS CONSISTENT AND TRANSPARENT STANDARDS TO CALCULATE, VERIFY AND PUBLICLY REPORT GREENHOUSE GAS EMISSIONS INTO A SINGLE REGISTRY. THE REGISTRY SUPPORTS BOTH VOLUNTARY AND MANDATORY REPORTING PROGRAMS AND PROVIDES COMPREHENSIVE, ACCURATE DATA TO REDUCE GREENHOUSE GAS EMISSIONS.
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$466,600
Liabilities
$590,781
Net assets
-$124,181
Revenue
$1,427,873
Expenses
$1,563,298
Net income
-$135,425
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.65$0.99$2.49$2.45$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.18$1.23$0.95$2.16$3.31$1.15
2022Detailed filing. Detailed filing data is available for this year.$2.87$0.78$2.10$2.03$1.43$0.61
2021Detailed filing. Detailed filing data is available for this year.$1.93$0.55$1.38$1.68$1.35$0.34
2020Detailed filing. Detailed filing data is available for this year.$1.46$0.42$1.04$1.99$1.68$0.31
2019Detailed filing. Detailed filing data is available for this year.$1.18$0.45$0.73$1.91$1.43$0.48
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.52$0.25$1.72$1.35$0.37
2017Detailed filing. Detailed filing data is available for this year.$0.47$0.59$0.12$1.43$1.56$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.67$0.02$1.86$1.90$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.67$0.06$1.88$1.73$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.70$0.80$0.09$1.78$1.64$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.69$0.24$1.59
2012Summary only. Only limited summary data is available for this year.$0.31$0.72$0.41$1.89$2.15$0.26
2011Summary only. Only limited summary data is available for this year.$0.46$0.61$0.15$2.27$2.05$0.22