Civic Intelligence

Carbon Cycle Institute

990 • Fiscal year 2016 • EIN 46-2694752

Jun 01, 2015 to May 31, 2016 • Filed on Jan 10, 2017

245 Kentucky Street Suite APetaluma, CA 94952

(707) 992-5009

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.20x

Higher debt load relative to assets than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

33rd percentile

-3.5%

Higher net margin than 33% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

98th percentile

$101,002

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 25.6% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

36th percentile

-4.5%

Faster asset growth than 36% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

17th percentile

-31%

Faster revenue growth than 17% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$143,468

Down $6,830 (-4.5%) from 2015

Net Assets

Down

$115,103

Down $13,972 (-11%) from 2015

Liabilities

Up

$28,365

Up $7,142 (+34%) from 2015

Revenue

Down

$395,100

Down $179,689 (-31%) from 2015

Expenses

Down

$409,072

Down $131,211 (-24%) from 2015

Net Income

Down

-$13,972

Down $48,478 (-140%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $95,569Liabilities 2014: $1,000Net Assets 2014: $94,5692014Assets 2015: $150,298Liabilities 2015: $21,223Net Assets 2015: $129,0752015Assets 2016: $143,468Liabilities 2016: $28,365Net Assets 2016: $115,1032016Assets 2017: $228,330Liabilities 2017: $24,798Net Assets 2017: $203,5322017Assets 2020: $526,891Liabilities 2020: $86,203Net Assets 2020: $440,6882020Assets 2021: $510,659Liabilities 2021: $2,500Net Assets 2021: $508,1592021Assets 2022: $680,778Liabilities 2022: $0Net Assets 2022: $680,7782022Assets 2023: $724,496Liabilities 2023: $0Net Assets 2023: $724,4962023Assets 2024: $892,410Liabilities 2024: $394,241Net Assets 2024: $498,1692024

Highlighted filing

2016

Assets$143,468
Liabilities$28,365
Net Assets$115,103

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $585,829Expenses 2014: $491,260Net Income 2014: $94,5692014Revenue 2015: $574,789Expenses 2015: $540,283Net Income 2015: $34,5062015Revenue 2016: $395,100Expenses 2016: $409,072Net Income 2016: -$13,9722016Revenue 2017: $470,625Expenses 2017: $382,196Net Income 2017: $88,4292017Revenue 2020: $689,252Expenses 2020: $749,387Net Income 2020: -$60,1352020Revenue 2021: $818,137Expenses 2021: $750,666Net Income 2021: $67,4712021Revenue 2022: $877,629Expenses 2022: $705,010Net Income 2022: $172,6192022Revenue 2023: $1,036,547Expenses 2023: $992,829Net Income 2023: $43,7182023Revenue 2024: $1,062,785Expenses 2024: $1,289,112Net Income 2024: -$226,3272024

Highlighted filing

2016

Revenue$395,100
Expenses$409,072
Net Income-$13,972
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Jan 10, 2017
Return Version
2015v3.0
Gross Receipts
$395,100
Mission and Program Overview

Mission

The Carbon Cycle Institute's mission is to stop and reverse global warming by advancing natural, science-based solutions that remove atmospheric carbon while promoting environmental stewardship, social equity and economic sustainability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$149,698$140,713▼ $8,985
Prepaid Expenses and Deferred Charges$567$1,097▲ $530
Accounts Receivable$33--
Savings and Temporary Cash Investments$0--
Other Notes and Loans Receivable, Net$0--
Pledges and Grants Receivable$0--
Receivable From Disqualified Prsn$0--
Receivables From Officers Etc$0--
Investments Other Securities$0--
Investments Program Related$0--
Investments in Publicly Traded Securities$0--
Intangible Assets$0--
Inventories for Sale or Use$0--
Loans From Officers Directors$0--
Total Assets$150,298$143,468▼ $6,830
Other Assets Total$0$1,658▲ $1,658
Liabilities
Accounts Payable and Accrued Expenses$21,223$28,365▲ $7,142
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0--
Deferred Revenue$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$21,223$28,365▲ $7,142
Net Assets / Fund Balance
Unrestricted Net Assets$41,811$82,734▲ $40,923
Temporarily Rstr Net Assets$87,264$32,369▼ $54,895
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$129,075$115,103▼ $13,972
Total Liabilities and Net Assets / Fund Balance$150,298$143,468▼ $6,830
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Torri EstradaExecutive DirectorFT$101,002$101,002

Board Members and Trustees

NameTitle
Rebecca BurgessBoard President
Richard SchorskeSecretary
Natasha JulianaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$395,100
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$387,100
Change in Net Assets
$-13,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$272,567
Other Expenses$136,505
Total Fundraising Expense$35,150
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$148,733$7,441$21,326$177,500
Current Officers, Directors, Trustees, and Key Employees$53,767$2,690$7,709$64,166
Fees for Services Other$58,256--$58,256
Other Expenses$33,333$0$0$33,333
Payroll Taxes$17,044$851$2,444$20,339
Travel$17,161$122$509$17,792
Other Employee Benefits$8,198$675$1,689$10,562
Fees for Services Legal-$8,091-$8,091
Insurance$6,344$317$910$7,571
Fees for Services Accounting-$6,000-$6,000
Occupancy$3,687$184$529$4,400
Office Expenses$236$669$34$939
Advertising-$123-$123
Total Functional Expenses$346,759$27,163$35,150$409,072
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0--
Receivables from Disqualified Persons$0--
Receivables from Officers, Directors, Trustees, and Key Employees$0--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

The financial reports necessary to complete the 990 are compiled by the contract bookkeeper, who also prepares the Form 990. A draft is shared with the director, whereupon any changes are made. The Form 990 is then shared with the board for approval.

Form 990, Part VI, Section B, Line 15

The salary of the Executive Director other employees and contractors were determined by the board on the basis of prevailing industry standards for similar work and by the organization's financial position.

Form 990, Part VI, Section C, Line 19

All governing documents and financial information are available upon request.

Filing and Contact Details

Filer

Filer Name
Carbon Cycle Institute
EIN
46-2694752
Phone
7079925009
Address
245 Kentucky Street Suite A, Petaluma, CA 94952

Signing Officer

Name
Torri Estrada
Title
Executive Director
Phone
7079925009
Signed
2017-01-10

Organization Details

Principal Officer
Torri Estrada
Formed
2013
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
3
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

It was decided that the Compost Waste & Thermopile Program was not a good fit with Carbon Cycle Institute's focus on agricultural-related carbon issues. Funding for the Thermopile program was returned to funding source and the programatic work was split from CCI's operations.

Form 990, Part IX, Line 11G

This line contains all 1099 payments to project managers, and fees for project consulting services.

Raw XML AppendixShowing 400 of 402 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc01) CCI staff worked closely with Marin Carbon Project's Implementation Task Force to develop carbon farms plans for five new ranches and farms in the County. 2) CCI worked with Alameda RCD to develop a successful $300,000 proposal to the USEPA that will enable them to develop a regional carbon farm program and develop carbon farm plans for 6-8 ranches in eastern Alameda County. 3) CCI provided technical support and co-developed carbon farming templates and guidance for Mendocino (Forest Management template), Napa (vineyard template), and Sonoma (orchard template) RCDs. The templates developed will also be shared with RCDs in over 20 counties throughout California, to enable them to initiate carbon farming in their regions. 4) In the South Bay, CCI is working directly with the San Mateo RCD to develop a carbon farm demonstration ranch at TomKat Ranch, owned by Tom Steyer. This effort will allow San Mateo RCD to train its staff and create the framework for a countywide carbon farming program. 5) CCI partnered with Fibershed to develop a comprehensive carbon farm plan for the Bare Ranch in Modoc County (the largest wool producer in CA). This carbon farm plan has created the documentation and quantification to validate the wool produced at Bare Ranch as climate-beneficial (the wool is a net sink for carbon and greenhouse gases). 6) CCI partnered with Marin and Sonoma counties to develop the first of its kind agricultural element integrated into their new climate action plans. In partnership with the Bay Area Air Quality Management District (BAAQMD), CCI helped integrate an agriculture/working lands element into BAAQMD's regional climate plan. 7) At the federal level, CCI worked with US Department of Agriculture (USDA) to further expand its carbon farming calculator, COMET-Planner, to include 34 climate-beneficial practices commonly used by ranchers and farmers in California. In addition, CCI worked with USDA to develop and release guidance for farmers and farm advisors on how to plan, implement, and evaluate carbon farming. 8) Lastly, and most significantly, CCI and its partners were successful in securing $7.5M (FY 2017) for California's Healthy Soils Program and $50M for carbon farming in the current version of the upcoming Water/Park Bond. The Healthy Soils Program will focus on supporting carbon farm planning and practice implementation, with increasing soil carbon levels as the program's primary metric.
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt01555718
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0395100
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0574789
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0585829
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01555718
IRS990ScheduleA/TotalSupportAmt01555718
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0It was decided that the Compost Waste & Thermopile Program was not a good fit with Carbon Cycle Institute's focus on agricultural-related carbon issues. Funding for the Thermopile program was returned to funding source and the programatic work was split from CCI's operations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The financial reports necessary to complete the 990 are compiled by the contract bookkeeper, who also prepares the Form 990. A draft is shared with the director, whereupon any changes are made. The Form 990 is then shared with the board for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The salary of the Executive Director other employees and contractors were determined by the board on the basis of prevailing industry standards for similar work and by the organization's financial position.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All governing documents and financial information are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4This line contains all 1099 payments to project managers, and fees for project consulting services.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt087264
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt032369
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0150298
IRS990/TotalAssetsEOYAmt0143468
IRS990/TotalAssetsGrp/BOYAmt0150298
IRS990/TotalAssetsGrp/EOYAmt0143468
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0395100
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt035150
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027163
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0346759
IRS990/TotalFunctionalExpensesGrp/TotalAmt0409072
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021223
IRS990/TotalLiabilitiesEOYAmt028365
IRS990/TotalLiabilitiesGrp/BOYAmt021223
IRS990/TotalLiabilitiesGrp/EOYAmt028365
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0129075
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0115103
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0346759
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0101002
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0395100
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0150298
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0143468
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0509
IRS990/TravelGrp/ManagementAndGeneralAmt0122
IRS990/TravelGrp/ProgramServicesAmt017161
IRS990/TravelGrp/TotalAmt017792
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt041811
IRS990/UnrestrictedNetAssetsGrp/EOYAmt082734
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0245 Kentucky Street Suite D
IRS990/USAddress/CityNm0Petaluma
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094952
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0http://www.carboncycle.org/
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0Form 8868 was filed in a timely manner, granting an extension through January 15, 2017.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Torri Estrada
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum07079925009
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Carbon Cycle Institute
ReturnHeader/Filer/BusinessNameControlTxt0CARB
ReturnHeader/Filer/EIN0462694752
ReturnHeader/Filer/PhoneNum07079925009
ReturnHeader/Filer/USAddress/AddressLine1Txt0245 Kentucky Street Suite A
ReturnHeader/Filer/USAddress/CityNm0Petaluma
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094952
ReturnHeader/ReturnTs02017-01-10T15:02:51-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-06-01

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