Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
990 • Fiscal year 2017 • EIN 68-0477330
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Assets
Down$4,453,547
Down $4,853,124 (-52%) from 2016
Net Assets
Up$2,739,424
Up $609,091 (+29%) from 2016
Liabilities
Down$1,714,123
Down $5,462,215 (-76%) from 2016
Revenue
Up$4,170,655
Up $581,748 (+16%) from 2016
Expenses
Up$3,561,564
Up $408,223 (+13%) from 2016
Net Income
Up$609,091
Up $173,525 (+40%) from 2016
To develop, promote and support innovative, credible market-based climate change solutions that benefit economies, ecosystems and society. The Climate Action Reserve was approved by the California Air Resources Board (ARB) in 2012 to serve as an Offset Project Registry in accordance with the regulations implementing the California cap-and-trade program. The Reserve has had many of the offset projects in its system recognized by the ARB for rewarding early actions to reduce greenhouse gas emissions and six Reserve offset protocols have been adopted by ARB for use in the compliance offset system under the cap-and-trade program.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,659,227 | $1,474,715 | ▼ $184,512 |
| Accounts Receivable | $611,369 | $1,223,139 | ▲ $611,770 |
| Pledges and Grants Receivable | $54,779 | $139,558 | ▲ $84,779 |
| Prepaid Expenses and Deferred Charges | $82,431 | $86,215 | ▲ $3,784 |
| Land, Buildings, and Equipment, Net | $18,720 | $23,186 | ▲ $4,466 |
| Cash and Non-Interest-Bearing Accounts | $100 | $100 | → $0 |
| Total Assets | $9,306,671 | $4,453,547 | ▼ $4,853,124 |
| Other Assets Total | $6,880,045 | $1,506,634 | ▼ $5,373,411 |
| Liabilities | |||
| Other Liabilities | $6,896,734 | $1,490,631 | ▼ $5,406,103 |
| Accounts Payable and Accrued Expenses | $279,604 | $223,492 | ▼ $56,112 |
| Total Liabilities | $7,176,338 | $1,714,123 | ▼ $5,462,215 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,964,212 | $2,636,458 | ▲ $672,246 |
| Temporarily Rstr Net Assets | $166,121 | $102,966 | ▼ $63,155 |
| Total Net Assets Fund Balance | $2,130,333 | $2,739,424 | ▲ $609,091 |
| Total Liabilities and Net Assets / Fund Balance | $9,306,671 | $4,453,547 | ▼ $4,853,124 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $23,097 | $181,423 | $204,520 |
| Leasehold Improvements | $89 | $2,597 | $2,686 |
| Other Assets Org | $1,484,972 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Craig Ebert | President | FT | $163,199 | $30,850 | $194,049 |
| John Nickerson | Director of Forestry / VP | FT | $133,506 | $25,566 | $159,072 |
| Gillian Calof | Operation Director / VP of | FT | $131,936 | $21,675 | $153,611 |
| Rachel Tornek | Program Director / VP Prog | FT | $121,337 | $20,754 | $142,091 |
| Jennifer Wiess | VP Communication | FT | $118,411 | $21,315 | $139,726 |
| Ramon Lee | Controller | FT | $106,795 | $24,168 | $130,963 |
| Name | Title |
|---|---|
| Jan Schori | Audit Committee Chair |
| Linda Adams | Board Chair |
| Peter Liu | Vice Chair |
| Betsy Moler | Board Member |
| Cynthia Cory | Board Member |
| DR Stephan Schwartzman | BOARD MEMber |
| Gary Gero | Board Member |
| HEAther O'Neill | Board Member |
| John Laird | Board Member |
| Melissa a Lavinson | Board Member |
| NANcy Sutley | Board Member |
| Rodolfo Lacy Tamayo | Board Member |
| Steve Corneli | Board Member |
| Tim Profeta | BOARD Member |
| Peter M Miller | Secretary |
| Jeffrey Kightlinger | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,377,986 |
| Other Expenses | $1,183,578 |
| Total Fundraising Expense | $356,956 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,029,372 | $362,490 | $162,061 | $1,553,923 |
| Current Officers, Directors, Trustees, and Key Employees | $48,050 | $215,092 | $82,995 | $346,137 |
| Other Employee Benefits | $216,780 | $76,477 | $37,001 | $330,258 |
| Conferences and Meetings | $216,597 | $9,326 | - | $225,923 |
| Fees for Services Other | $218,180 | $3,520 | $4,209 | $225,909 |
| Occupancy | $115,774 | $58,509 | $25,232 | $199,515 |
| Payroll Taxes | $85,688 | $43,305 | $18,675 | $147,668 |
| Travel | $122,753 | $5,565 | $4,612 | $132,930 |
| Office Expenses | $56,376 | $19,570 | $11,238 | $87,184 |
| Information Technology | $70,608 | $12,366 | $249 | $83,223 |
| Insurance | $47,147 | $23,827 | $10,275 | $81,249 |
| Fees for Services Accounting | - | $30,485 | - | $30,485 |
| Depreciation Depletion | - | $13,477 | - | $13,477 |
| Other Expenses | $-671 | $4,578 | $324 | $3,907 |
| Advertising | $1,680 | - | $85 | $1,765 |
| Fees for Services Legal | $105 | - | - | $105 |
| Total Functional Expenses | $2,298,606 | $906,002 | $356,956 | $3,561,564 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,664,727 |
| Expenses per Audited Statements | $3,561,564 |
| Total Expenses per Form 990 | $3,561,564 |
| Expenses Not Reported on Form 990 | $103,163 |
| Expenses Not Reported on Financial Statements | $0 |
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| Canada | Program Services | Technical Expert | 0 | 5 | $47,438 |
| Mexico | Program Services | Technical Expert | 0 | 1 | $32,255 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Climate Reserve Tonnes Forest Buffer Pool Liability | $1,484,972 |
| Deferred Rent | $5,659 |
“Line 11a explanation - It is the policy of Climate Action Reserve that the Audit Committee and then the full Board of Directors review the Form 990 before it is filed with the IRS. A Board resolution is not required in order for the Form 990 to be filed. The means of delivery shall be via email to each Audit Committee member.”
“The Climate Action Reserve has scheduled meetings to review policy and procedures and consistently monitors and enforces compliance with the policies during the review process. The Reserve has full Board of Directors meetings, Audit Committee meetings, Nominating Committee meetings and Executive Committee meetings. During the reporting period, the Executive Committee gathered four times to review policy and procedures to enforce compliance.”
“At scheduled meetings, the Board of Directors reviews and makes decisions on At scheduled meetings, the Board of Directors reviews and makes decisions on compensation for the President and VP staff using compensation information gathered from the Form 990's of other organizations and local compensation surveys. The process is done in closed session and decisions are forwarded to the President via electronic mail, then reviewed by the Operations Director, and finally forwarded to the controller for processing. This deliberation process is also recorded in the corporate minutes.”
“Public documents as determined by the Organization are available upon written request. Copies of the Organization's financial statements and Forms 990 are also made available by email request through a link on the Organization's website.”
“The Reserve began development of a Direct Reduction Program for offsite activities of development projects, which entails approving methodologies and projects, overseeing independent third parties, and issuing and tracking credits. The Direct Reduction Program is designed to be consistent with widely recognized GHG project accounting principles including relevance, completeness, consistency, transparency, accuracy, and conservativeness. The program requires greenhouse gas emissions reduction projects to be additional, unique, conservatively estimated, and not cause adverse environmental, social, or economic impacts.”
“The process has not changed from the prior year.”
“In conjunction with issuing Climate Reserve Tonnes (CRTs) to forest project developers, the Organization retains a percentage of these CRTs for its Buffer Pool. These noncash transactions are recorded as an asset and liability in the statement of financial position. At June 30, 2017, the Organization held 170,295 CRTs, which were valued at fair value”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 279604 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 223492 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 611369 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1223139 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To develop, promote and support innovative, credible market-based climate change solutions that benefit economies, ecosystems and society. The Climate Action Reserve was approved by the California Air Resources Board (ARB) in 2012 to serve as an Offset Project Registry in accordance with the regulations implementing the California cap-and-trade program. The Reserve has had many of the offset projects in its system recognized by the ARB for rewarding early actions to reduce greenhouse gas emissions and six Reserve offset protocols have been adopted by ARB for use in the compliance offset system under the cap-and-trade program. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 85 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1680 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1765 |
| IRS990/AllOtherContributionsAmt | 0 | 485548 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Gillian Calof |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2135420281 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 818 West 7th Street No 710 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Los Angeles |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90017 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 100 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 100 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 82995 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 215092 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 48050 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 346137 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 9326 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 216597 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 225923 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 485548 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 842 |
| IRS990/CYOtherExpensesAmt | 0 | 1183578 |
| IRS990/CYOtherRevenueAmt | 0 | 1903 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3682362 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 609091 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2377986 |
| IRS990/CYTotalExpensesAmt | 0 | 3561564 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 356956 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4170655 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 13477 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 13477 |
| IRS990/Desc | 0 | The Climate action reserve is an international carbon offsets program focused on ensuring environmental integrity of GHG emissions reductions projects to create and support financial and environmental value in the North American Voluntary Carbon Market, the California Cap-and-Trade program, and international cap-and-trade programs. It does this by establishing high-quality standards for quantifying and verifying GHG emissions reductions projects, overseeing independent third party verification bodies, and issuing carbon credits generated from such projects and tracking the credits over time in a transparent, publicly-accessible system. These standards not only ensure the environmental integrity of using offsets, but they also bring credibility and efficiencies to the carbon market by creating a trusted and valued commodity. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 23 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1723338 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 30485 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 30485 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 105 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 105 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 4209 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 3520 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 218180 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 225909 |
| IRS990/ForeignActivitiesInd | 0 | 1 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 1 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 30850 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 24168 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 21315 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 25566 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 20754 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 21675 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Linda Adams |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Peter Liu |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Peter M Miller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jeffrey Kightlinger |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Jan Schori |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Steve Corneli |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Cynthia Cory |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | RODOLFO LACY TAMAYO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOHN LAIRD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MELISSA A LAVINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | BETSY MOLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | HEAther O'Neill |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | TIM PROFETA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | DR Stephan Schwartzman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | NANcy Sutley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Gary Gero |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Craig Ebert |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | Ramon Lee |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | JENNIFER WIESS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | John Nickerson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | Rachel Tornek |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | Gillian Calof |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 163199 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 106795 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 118411 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 133506 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 121337 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 131936 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | AUDIT COMMITTEE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | BOARD Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | BOARD MEMber |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | Controller |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | VP COMMUNICATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | Director of Forestry / VP |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | Program Director / VP Prog |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | Operation Director / VP of |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 16 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 4170655 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 16 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 249 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 12366 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 70608 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 83223 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 10275 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 23827 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 47147 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 81249 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 842 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 842 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 184020 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 18720 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 23186 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 207206 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To develop, promote and support innovative, credible market-based climate change solutions that benefit economies, ecosystems and society. The Climate Action Reserve was approved by the California Air Resources Board (ARB) in 2012 to serve as an Offset Project Registry in accordance with the regulations implementing the California cap-and-trade program. The Reserve has had many of the offset projects in its system recognized by the ARB for rewarding early actions to reduce greenhouse gas emissions and six Reserve offset protocols have been adopted by ARB for use in the compliance offset system under the cap-and-trade program. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2130333 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2739424 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 25232 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 58509 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 115774 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 199515 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 11238 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 19570 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 56376 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 87184 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 6880045 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1506634 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 37001 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 76477 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 216780 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 330258 |
| IRS990/OtherExpensesGrp/Desc | 0 | Equipment Rental |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER |
| IRS990/OtherExpensesGrp/Desc | 2 | Dues and Fees |
| IRS990/OtherExpensesGrp/Desc | 3 | Bad Debt Expense |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 324 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 22016 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 5399 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 4578 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 55808 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4220 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 10139 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | -671 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 55808 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 26560 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15538 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3907 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 6896734 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1490631 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous Revenue |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 1903 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1903 |
| IRS990/OtherRevenueTotalAmt | 0 | 1903 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 162061 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 362490 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1029372 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1553923 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 18675 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 43305 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 85688 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 147668 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 54779 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 139558 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 82431 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 86215 |
| IRS990/PrincipalOfficerNm | 0 | CRAIG EBERT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Contract Income |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Conference Registratio |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Fee Income |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Workshop Income |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3371378 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 230143 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 75750 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 5091 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3371378 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 230143 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 75750 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 5091 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | The Climate Action Reserve is also active in the development of climate change policy. As a non-partisan organization, the Climate Action Reserve works to bring together thought leaders on climate change, including policymakers, businesses, academics and a variety of NGOs to advocate for globally standardized greenhouse gas reporting and measurement standards. In 2017 the Climate Action Reserve successfully hosted the 15th annual Navigating the American Carbon World Conference in San Francisco. Over 500 climate professionals gathered for information, discussion and networking to advance market-based solutions to climate change. The Climate Action Reserve also hosted several panel discussions at COP22 in Marrakech, Morocco, that allowed the international climate community to gain a deeper understanding of the pioneering initiatives in California and other subnational and national governments. The Climate Action Reserve also regularly hosts workshops, presentations and seminars on a variety of climate policy topics including carbon markets. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 375346 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 563393 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | In FY2017 the Reserve continued to engage in international initiatives, including the development of international emissions reduction standards, collaborating with partners and serving as an expert consultant for governments and others. In FY2017 the Reserve continued to pilot forestry projects in rural Mexico to test the Mexico Forest Project Protocol, including the development of its verification program and training verifiers. In FY2017 the Reserve won a contract and initiated work for the Ministry of Environment and Climate Change to adapt protocols for Canada. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 199922 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 120230 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 619894 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 421 |
| IRS990/PYOtherExpensesAmt | 0 | 1144116 |
| IRS990/PYOtherRevenueAmt | 0 | 153 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2968439 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 435566 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2009225 |
| IRS990/PYTotalExpensesAmt | 0 | 3153341 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3588907 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 609091 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.