Civic Intelligence

Climate Action Campaign

990 • Fiscal year 2021 • EIN 47-2398562

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

3900 Cleveland Ave APT 208San Diego, CA 92103

(619) 419-1222

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

48th percentile

0.08x

Higher debt load relative to revenue than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

67th percentile

23%

Higher net margin than 67% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

83rd percentile

$141,544

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

82nd percentile

37%

Faster asset growth than 82% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

59th percentile

21%

Faster revenue growth than 59% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,925,958

Up $523,528 (+37%) from 2020

Net Assets

Up

$1,802,764

Up $489,730 (+37%) from 2020

Liabilities

Up

$123,194

Up $33,798 (+38%) from 2020

Revenue

Up

$1,526,497

Up $261,645 (+21%) from 2020

Expenses

Up

$1,168,268

Up $170,660 (+17%) from 2020

Net Income

Up

$358,229

Up $90,985 (+34%) from 2020

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2014: $125,246Net Assets 2014: $125,2462014Assets 2015: $175,888Liabilities 2015: $863Net Assets 2015: $175,0252015Assets 2016: $233,195Liabilities 2016: $2,241Net Assets 2016: $230,9542016Assets 2017: $398,856Liabilities 2017: $4,609Net Assets 2017: $394,2472017Assets 2018: $593,067Liabilities 2018: $54,319Net Assets 2018: $538,7482018Assets 2019: $910,032Liabilities 2019: $4,099Net Assets 2019: $905,9332019Assets 2020: $1,402,430Liabilities 2020: $89,396Net Assets 2020: $1,313,0342020Assets 2021: $1,925,958Liabilities 2021: $123,194Net Assets 2021: $1,802,7642021Assets 2022: $2,347,768Liabilities 2022: $170,866Net Assets 2022: $2,176,9022022Assets 2023: $2,418,420Liabilities 2023: $150,320Net Assets 2023: $2,268,1002023Assets 2024: $2,533,146Liabilities 2024: $163,725Net Assets 2024: $2,369,4212024

Highlighted filing

2021

Assets$1,925,958
Liabilities$123,194
Net Assets$1,802,764

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $125,754Expenses 2014: $508Net Income 2014: $125,2462014Revenue 2015: $232,626Expenses 2015: $182,847Net Income 2015: $49,7792015Revenue 2016: $332,350Expenses 2016: $276,421Net Income 2016: $55,9292016Revenue 2017: $603,359Expenses 2017: $440,066Net Income 2017: $163,2932017Revenue 2018: $700,957Expenses 2018: $556,456Net Income 2018: $144,5012018Revenue 2019: $992,284Expenses 2019: $625,099Net Income 2019: $367,1852019Revenue 2020: $1,264,852Expenses 2020: $997,608Net Income 2020: $267,2442020Revenue 2021: $1,526,497Expenses 2021: $1,168,268Net Income 2021: $358,2292021Revenue 2022: $1,145,308Expenses 2022: $1,515,803Net Income 2022: -$370,4952022Revenue 2023: $1,508,688Expenses 2023: $1,470,712Net Income 2023: $37,9762023Revenue 2024: $1,693,342Expenses 2024: $1,623,398Net Income 2024: $69,9442024

Highlighted filing

2021

Revenue$1,526,497
Expenses$1,168,268
Net Income$358,229
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.2
Gross Receipts
$1,531,143
Mission and Program Overview

Mission

Stop the climate crisis

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,068,432$1,661,787▲ $593,355
Savings and Temporary Cash Investments$319,889$210,973▼ $108,916
Pledges and Grants Receivable-$35,000-
Prepaid Expenses and Deferred Charges$455$9,609▲ $9,154
Land, Buildings, and Equipment, Net$8,168$7,420▼ $748
Inventories for Sale or Use$1,245$722▼ $523
Accounts Receivable$3,826$447▼ $3,379
Total Assets$1,402,430$1,925,958▲ $523,528
Other Assets Total$415--
Liabilities
Other Liabilities$72,456$99,013▲ $26,557
Accounts Payable and Accrued Expenses$16,940$24,181▲ $7,241
Total Liabilities$89,396$123,194▲ $33,798
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$980,867$1,498,815▲ $517,948
Net Assets With Donor Restrictions$332,167$303,949▼ $28,218
Total Net Assets Fund Balance$1,313,034$1,802,764▲ $489,730
Total Liabilities and Net Assets / Fund Balance$1,402,430$1,925,958▲ $523,528

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,420$1,559$8,979
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nicole CapretzExecutive DirectorFT$141,544$141,544

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,362,941
Program Service Revenue
$32,331
Investment Income
$5,395
Other Revenue
$125,830
All Other Contributions
$1,151,105
Change in Net Assets
$358,229

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,526,497
Revenue Not Reported on Form 990
$136,147
Total Revenue per Audited Statements
$1,662,644
Total Revenue per Form 990
$1,526,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$999,339
Other Expenses$168,929
Total Fundraising Expense$122,890
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$550,878$64,175$76,474$691,527
Current Officers, Directors, Trustees, and Key Employees$112,746$13,134$15,664$141,544
Other Employee Benefits$62,905$7,328$8,734$78,967
Payroll Taxes$57,698$6,722$8,011$72,431
Fees for Services Other$17,256$8,229$1,480$26,965
Occupancy$19,449$2,266$2,700$24,415
Fees for Services Lobbying$15,581$1,815$2,163$19,559
All Other Expenses$13,248$2,823$591$16,662
Pension Plan Contributions$11,845$1,380$1,645$14,870
Other Expenses$9,973$1,162$1,385$12,520
Fees for Services Accounting$8,013$3,698$616$12,327
Information Technology$9,008$1,013$1,239$11,260
Advertising$5,349$623$743$6,715
Office Expenses$4,825$609$682$6,116
Insurance$1,639$1,512$286$3,437
Fees for Services Legal$2,035$961$169$3,165
Depreciation Depletion$748--$748
Travel$91-$11$102
Total Functional Expenses$927,679$117,699$122,890$1,168,268

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,172,914
Expenses per Audited Statements$1,168,268
Total Expenses per Form 990$1,168,268
Expenses Not Reported on Form 990$4,646
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$130,476
Fundraising Direct Expenses$4,646
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gather event$82,984$73,261$8,857$64,404
Energy Forum$57,016$57,016$435$56,581
Total Events$140,000$130,277$9,292$120,985
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$50,267
2019 OC Workshops$48,746
Accrued Vacation-
Payroll Liabilities-
401k Employee Contributions-
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 35% controlled entity
No
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, Line 8B

Does not apply as no such committees exist

Form 990, Part VI, Line 11B

Filing copy is reviewed and aprroved officers and directors before being filed

Form 990, Part VI, Line 12C

Reviews of financials transactions and discussions with key individuals

Form 990, Part VI, Line 15A

Per CACs By Laws, the Board of Directors serves without compensation, approves the annual budget, and oversees the Executive Director. The Executive Director sets staff salaries, in consultation as needed with the Board, based on market rates for comparable job descriptions and staff experience levels at comparable organizations.

Form 990, Part VI, Line 15B

Per CACs By Laws, the Board of Directors serves without compensation, approves the annual budget, and oversees the Executive Director. The Executive Director sets staff salaries, in consultation as needed with the Board, based on market rates for comparable job descriptions and staff experience levels at comparable organizations.

Form 990, Part VI, Line 19

Documents, policies, and financial statements that are subject to public disclosure are available upon written request.

Filing and Contact Details

Filer

Filer Name
Climate Action Campaign
EIN
47-2398562
Phone
6194191222
Address
3900 Cleveland Ave APT 208, San Diego, CA 92103

Signing Officer

Name
Nicole Capretz
Title
CEO
Phone
6194191222
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicole Capretz
Formed
2014
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
17

Preparer

Firm
Kagan & Associates CPAs
Address
10763 Woodside Ave Ste B, Santee, CA 92071
Preparer
Ariel M Kagan
Phone
6198785779
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Adoption and implementation of binding Climate Action Plans and advancement of 100 percent clean energy in the San Diego and Orange County regions, through engagement of public, supporters and decision makers We successfully advocated for a novel County Regional Decarbonization Plan and a Regional Just Transition Plan with national experts. We brought Community Choice Energy to families and businesses in Escondido, San Marcos, National City, and unincorporated San Diego County. We won our regions first, pioneering all electric homes ordinances in the cities of Encinitas and Solana Beach. We secured a 1 million in funding for Irvine to become the first city in Southern California to commit to reaching zero carbon by 2030. We helped pass SANDAGs 2021 Regional Transportation Plan, a game-changing new path for transportation in our region. We released three major reports to guide policymakers our vision for sustainable transportation, alternatives to sprawl development, and the lack of progress on the City of San Diegos transportation targets. We tapped into new leadership through our Public Health Advisory Council PHAC, an army of doctor activists. We built a grassroots movement for climate, jobs, and justice through the San Diego Green New Deal Alliance. Climate action campaign reached over 200 individuals through our community building events and education programs

Form 990, Part IX, Line 11G

Consulting expense is majority of the balance in this account.

Form 990, Part XI, Line 9

PPP loans that were forgiven by the SBA were not considered income per Congressional statute. 2021 forgiven funds of 131,501 were recognized in the accrual based audited financial statements.

Financial Statement Notes

XI 2D

Fundraising expenses included as direct expenses on Statement of Revenue. Forgiven PPP debt from SBA.

XII 2D

Fundraising expenses included as direct expenses on Statement of Revenue

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