Civic Intelligence

Climate Action Campaign

990 • Fiscal year 2022 • EIN 47-2398562

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

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

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

10th percentile

-32%

Higher net margin than 10% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

88th percentile

$179,996

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 15.7% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

78th percentile

22%

Faster asset growth than 78% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

16th percentile

-25%

Faster revenue growth than 16% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,347,768

Up $421,810 (+22%) from 2021

Net Assets

Up

$2,176,902

Up $374,138 (+21%) from 2021

Liabilities

Up

$170,866

Up $47,672 (+39%) from 2021

Revenue

Down

$1,145,308

Down $381,189 (-25%) from 2021

Expenses

Up

$1,515,803

Up $347,535 (+30%) from 2021

Net Income

Down

-$370,495

Down $728,724 (-203%) from 2021

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

2022

Assets$2,347,768
Liabilities$170,866
Net Assets$2,176,902

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

2022

Revenue$1,145,308
Expenses$1,515,803
Net Income-$370,495
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$1,160,646
Mission and Program Overview

Mission

Stop the climate crisis

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,661,787$1,247,032▼ $414,755
Investments in Publicly Traded Securities-$522,764-
Pledges and Grants Receivable$753,874$485,651▼ $268,223
Savings and Temporary Cash Investments$210,973$56,196▼ $154,777
Accounts Receivable$447$19,653▲ $19,206
Prepaid Expenses and Deferred Charges$9,232$9,800▲ $568
Land, Buildings, and Equipment, Net$7,420$6,672▼ $748
Inventories for Sale or Use$722--
Total Assets$2,644,455$2,347,768▼ $296,687
Liabilities
Other Liabilities$99,013$131,296▲ $32,283
Accounts Payable and Accrued Expenses$24,179$39,570▲ $15,391
Total Liabilities$123,192$170,866▲ $47,674
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,217,314$2,057,615▼ $159,699
Net Assets With Donor Restrictions$303,949$119,287▼ $184,662
Total Net Assets Fund Balance$2,521,263$2,176,902▼ $344,361
Total Liabilities and Net Assets / Fund Balance$2,644,455$2,347,768▼ $296,687

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,672$2,307$8,979
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nicole CapretzCEOFT$179,996$179,996

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,027,252
Program Service Revenue
$29,681
Investment Income
$2,506
Other Revenue
$85,869
All Other Contributions
$870,968
Change in Net Assets
$-370,495

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,145,308
Revenue Not Reported on Form 990
$26,134
Total Revenue per Audited Statements
$1,171,442
Total Revenue per Form 990
$1,145,308
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,264,368
Other Expenses$226,435
Total Fundraising Expense$138,577
Grants and Similar Amounts Paid$25,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$731,855$86,482$88,872$907,209
Current Officers, Directors, Trustees, and Key Employees$143,996$18,000$18,000$179,996
Other Employee Benefits$71,479$8,527$8,722$88,728
Payroll Taxes$71,243$8,499$8,693$88,435
Fees for Services Other$15,291$29,272$2,223$46,786
Office Expenses$21,001$2,505$2,563$26,069
Grants to Domestic Orgs$25,000--$25,000
Occupancy$19,334$2,307$2,359$24,000
Fees for Services Accounting$7,285$14,128$662$22,075
Information Technology$16,067$1,917$1,960$19,944
All Other Expenses$15,102$1,794$1,843$18,739
Conferences and Meetings$13,121$4,373-$17,494
Travel$15,489-$1,721$17,210
Fees for Services Legal$4,188$8,123$381$12,692
Other Expenses$10,937--$10,937
Insurance$4,055$484$495$5,034
Depreciation Depletion$611$54$83$748
Total Functional Expenses$1,190,761$186,465$138,577$1,515,803

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,515,803
Total Expenses per Audited Statements$1,515,803
Total Expenses per Form 990$1,515,803
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City Heights CDCSan Diego, CA-Community assistance$12,500
Mid-City CANSan Diego, CA-Community assistance$12,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$101,207
Fundraising Direct Expenses$15,338
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gather Event$61,139$60,869$8,156$52,713
CCE Conference$40,338$40,338$7,182$33,156
Total Events$101,477$101,207$15,338$85,869
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$70,498
Federal income taxes$60,798
Payroll Liabilities-
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.

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
2023-11-15
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
12

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

San Diego Community Power and the Clean Energy Alliance expanded their reach to 13 cities and the unincorporated county. They will bring cost-competitive and cleaner electricity to 1.23 million people in our region in 2023. Padres Petco Park and Sharp HealthCare committed to 100 clean energy through San Diego Community Power. The San Diego City City Council adopted an updated zero carbon Climate Action Plan which sets ambitious goals for clean energy, transportation, land use, equity, and more. It includes a bold commitment to electrify our appliances and phase dangerous methane gas out from nearly all homes and businesses by 2035. We co-signed and campaigned for two successful City of San Diego ballot measures Measures B and C, and supported Measure D, which passed Measure B will pave the way for more equitable and sustainable trash services in San Diego. Measure C repealed the 30-foot height ban in the Midway District so that we can build more homes near existing jobs, transit, and schools. Measure D repeals San Diego ban on Project Labor Agreements. PLAs ensure that large infrastructure projects can be completed on time, on budget, and with training opportunities and other worker benefits that strengthen our communities. Helped pass the County of San Diego first-in-the-nation Regional Decarbonization Framework RDF and Just Transition Plan, which maps regional opportunities for collaboration on transportation, energy, electrification, and housing. Engaged over 1200 community members through our educational presentations, events, and programming. The Orange County Climate Coalition galvanized activists and organizations around campaigns for electrification, equity, and climate action.

Form 990, Part I, Line 19

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

Form 990, Part IX, Line 11G

Search firm Consilio Consulting is the balance in this account.

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