Civic Intelligence

Climate Change for All Educators

EIN 86-1536473 • 501(c)3 • Valley Cottage, NY

Profile

Subjecttoclimate's purpose is to educate the public about climate change by presenting objective, credible, and scientifically rigorous resources and is available to all educators, all grades and all subjects at no cost. (see schedule o).

PO Box 535Valley Cottage, NY 10989

www.subjecttoclimate.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

26th percentile

-6.5%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$69,371

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

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

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

80th percentile

36%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$0

Down $48,085 (-100%) from 2022

Liabilities

Up

$62,888

Up $54,111 (+617%) from 2022

Net Assets

Down

-$62,888

Down $102,196 (-260%) from 2022

Revenue

Up

$1,513,342

Up $694,087 (+85%) from 2022

Expenses

Up

$1,611,314

Up $803,807 (+100%) from 2022

Net Income

Down

-$97,972

Down $109,720 (-934%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100KAssets 2020: $200,000Liabilities 2020: $21,145Net Assets 2020: $178,8552020Assets 2021: $32,736Liabilities 2021: $5,176Net Assets 2021: $27,5602021Assets 2022: $48,085Liabilities 2022: $8,777Net Assets 2022: $39,3082022Assets 2024: $0Liabilities 2024: $62,888Net Assets 2024: -$62,8882024

Highlighted filing

2024

Assets$0
Liabilities$62,888
Net Assets-$62,888

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2020: $200,000Expenses 2020: $21,145Net Income 2020: $178,8552020Revenue 2021: $200,087Expenses 2021: $351,382Net Income 2021: -$151,2952021Revenue 2022: $819,255Expenses 2022: $807,507Net Income 2022: $11,7482022Revenue 2024: $1,513,342Expenses 2024: $1,611,314Net Income 2024: -$97,9722024

Highlighted filing

2024

Revenue$1,513,342
Expenses$1,611,314
Net Income-$97,972

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 8, 2023
Return Version
2022v5.0
Gross Receipts
$819,255
Mission and Program Overview

Mission

Subjecttoclimate's purpose is to educate the public about climate change by presenting objective, credible, and scientifically rigorous resources and is available to all educators, all grades and all subjects at no cost. (see schedule o).

To make climate change teaching and learning accessible to all

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$32,736$48,085▲ $15,349
Total Assets$32,736$48,085▲ $15,349
Liabilities
Accounts Payable and Accrued Expenses$5,176$8,777▲ $3,601
Total Liabilities$5,176$8,777▲ $3,601
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,560$39,308▲ $11,748
Total Net Assets Fund Balance$27,560$39,308▲ $11,748
Total Liabilities and Net Assets / Fund Balance$32,736$48,085▲ $15,349
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Margaret WangChief Operating OfficerFT$69,371$69,371

Board Members and Trustees

NameTitle
David JaffeChair
Ingrid ZabelDirector
Laura Di BonaventuraDirector
Parul GuptaDirector
Tamara LedleyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$815,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$4,255
All Other Contributions
$815,000
Change in Net Assets
$11,748

Audited Revenue Reconciliation

Revenue per Audited Statements
$819,255
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$819,255
Total Revenue per Form 990
$819,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$471,968
Salaries, Compensation, and Employee Benefits$335,539
Total Fundraising Expense$29,404
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$199,020$28,912-$227,932
Current Officers, Directors, Trustees, and Key Employees$60,571$8,800-$69,371
Fees for Services Other$14,121$25,335$11,495$50,951
Fees for Services Legal$7,414$13,299$6,035$26,748
Payroll Taxes$22,419$1,841-$24,260
Office Expenses$11,150$11,068$1,004$23,222
Advertising$19,828--$19,828
Other Employee Benefits$12,916$1,060-$13,976
Fees for Services Accounting$3,465$6,215$2,820$12,500
Other Expenses$2,224$3,768$80$2,224
Insurance-$1,253-$1,253
Total Functional Expenses$674,612$103,491$29,404$807,507

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$807,507
Total Expenses per Audited Statements$807,507
Total Expenses per Form 990$807,507
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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 A, Line 4

Climate change for all educators created an internal control document and employee handbook. Furthermore, all board members and key employees have signed the conflict of interest, document retention, and technology policies.

Form 990, Part VI, Section A, Line 8B

Subject to climate does not have other committee's with authority to act on behalf of the governing body.

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

The form 990 and all required schedules are prepared by subject to climate's independent accounting firm. The completed form 990 is reviewed by the board members electronically and are given the opportunity to respond if there are any comments/concerns. Moving forward, the form 990 and all required schedules will also be reviewed by the finance and audit committee.

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

When team members join, the conflict-of-interest policy is given to them as part of the onboarding process. The policy is reviewed every year with the board members to consistently monitor and enforce compliance.

Form 990, Part VI, Section B, Line 15A

Subject to climate reviews the compensation of its chief operating officer on an annual basis by comparing such compensation to comprable non-profit organizations. Compensation is reviewed on an annual basis by the board.

Form 990, Part VI, Section C, Line 19

Subject to climate makes its financial statements, governing documents, and conflict of interest policies available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Climate Change for All Educators
EIN
86-1536473
Phone
4159008291
Address
PO BOX 535, VALLEY COTTAGE, NY 10989
Doing Business As
Subject to Climate

Signing Officer

Name
David Jaffe
Title
Chair
Phone
4159008291
Signed
2023-09-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Jaffe
Formed
2020
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
9
Volunteers
5

Preparer

Firm
CONDON O'MEARA MCGINTY & DONNELLY LLP
Address
ONE BATTERY PARK PLAZA 7TH FL, NEW YORK, NY 10004
Preparer
Alexander Lazzaruolo
Phone
2126617777
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

The organization provides teachers engaging materials to teach climate change more effectively and inspire students to take climate action. Climate change for all educators, inc. D/b/a subjecttoclimate (the organization") is a non-profit organization based online as a connector for kindergarten through 12th grade educators of all subjects to find credible and engaging materials on climate change at no cost. The organization provides a hub of credible and engaging teaching materials on climate change for educators to easily find the resources they need including (i) resources from other organizations that they curate and add synposes, teaching tips, and scientist notes, (ii) teacher-developed lesson plans that show educators how to integrate climate change into what they already teach, (iii) news articles for students that can be differentiated by reading level, (iv) professional learning opportunities, and (v) an interactive support center, developed in partnership with the mit climate portal, that answers questions about climate science and pedagogical strategies. In addition, the organization works with multiple education stakeholders in a state or district to adapt the hub to their local needs.

Form 990, Part III, Line 2

The organization started a new program called customized state hubs, which is detailed below in the program service accomplishments in lines 4a& 4b.

Form 990, Part III, Line 4A

1) resources from other organizations that we curate and add to with synopses, teaching tips, and scientist notes, 2) teacher-developed lesson plans that show educators how to integrate climate change into what they already teach, 3)news articles for students that can be differentiated by reading level through our partnership with the juice, 4)professional learning opportunities such as courses, guides, or webinars on climate change basics and teaching methods, 5)climatesocrates - an interactive support center, developed in partnership with mit environmental solutions initiative, that answers questions about climate science and pedagogical strategies, 6) guidance for school boards and administrators looking to scale climate change education in their schools.

Form 990, Part III, Line 4B

- a customized url and landing page - all the resources in our core platform aligned with their state standards. - additional state-centric teaching resources and professional learning opportunities - exemplar state-centric lesson plans created by educators within the state we aim to build collaborative partnerships to increase teacher confidence when teaching about climate change and increase instructional time spent on climate change.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDES TEACHERS ENGAGING MATERIALS TO TEACH CLIMATE CHANGE MORE EFFECTIVELY AND INSPIRE STUDENTS TO TAKE CLIMATE ACTION. CLIMATE CHANGE FOR ALL EDUCATORS, INC. D/B/A SUBJECTTOCLIMATE (THE ORGANIZATION") IS A NON-PROFIT ORGANIZATION BASED ONLINE AS A CONNECTOR FOR KINDERGARTEN THROUGH 12TH GRADE EDUCATORS OF ALL SUBJECTS TO FIND CREDIBLE AND ENGAGING MATERIALS ON CLIMATE CHANGE AT NO COST. THE ORGANIZATION PROVIDES A HUB OF CREDIBLE AND ENGAGING TEACHING MATERIALS ON CLIMATE CHANGE FOR EDUCATORS TO EASILY FIND THE RESOURCES THEY NEED INCLUDING (I) RESOURCES FROM OTHER ORGANIZATIONS THAT THEY CURATE AND ADD SYNPOSES, TEACHING TIPS, AND SCIENTIST NOTES, (II) TEACHER-DEVELOPED LESSON PLANS THAT SHOW EDUCATORS HOW TO INTEGRATE CLIMATE CHANGE INTO WHAT THEY ALREADY TEACH, (III) NEWS ARTICLES FOR STUDENTS THAT CAN BE DIFFERENTIATED BY READING LEVEL, (IV) PROFESSIONAL LEARNING OPPORTUNITIES, AND (V) AN INTERACTIVE SUPPORT CENTER, DEVELOPED IN PARTNERSHIP WITH THE MIT CLIMATE PORTAL, THAT ANSWERS QUESTIONS ABOUT CLIMATE SCIENCE AND PEDAGOGICAL STRATEGIES. IN ADDITION, THE ORGANIZATION WORKS WITH MULTIPLE EDUCATION STAKEHOLDERS IN A STATE OR DISTRICT TO ADAPT THE HUB TO THEIR LOCAL NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION STARTED A NEW PROGRAM CALLED CUSTOMIZED STATE HUBS, WHICH IS DETAILED BELOW IN THE PROGRAM SERVICE ACCOMPLISHMENTS IN LINES 4A& 4B.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21) RESOURCES FROM OTHER ORGANIZATIONS THAT WE CURATE AND ADD TO WITH SYNOPSES, TEACHING TIPS, AND SCIENTIST NOTES, 2) TEACHER-DEVELOPED LESSON PLANS THAT SHOW EDUCATORS HOW TO INTEGRATE CLIMATE CHANGE INTO WHAT THEY ALREADY TEACH, 3)NEWS ARTICLES FOR STUDENTS THAT CAN BE DIFFERENTIATED BY READING LEVEL THROUGH OUR PARTNERSHIP WITH THE JUICE, 4)PROFESSIONAL LEARNING OPPORTUNITIES SUCH AS COURSES, GUIDES, OR WEBINARS ON CLIMATE CHANGE BASICS AND TEACHING METHODS, 5)CLIMATESOCRATES - AN INTERACTIVE SUPPORT CENTER, DEVELOPED IN PARTNERSHIP WITH MIT ENVIRONMENTAL SOLUTIONS INITIATIVE, THAT ANSWERS QUESTIONS ABOUT CLIMATE SCIENCE AND PEDAGOGICAL STRATEGIES, 6) GUIDANCE FOR SCHOOL BOARDS AND ADMINISTRATORS LOOKING TO SCALE CLIMATE CHANGE EDUCATION IN THEIR SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3- A CUSTOMIZED URL AND LANDING PAGE - ALL THE RESOURCES IN OUR CORE PLATFORM ALIGNED WITH THEIR STATE STANDARDS. - ADDITIONAL STATE-CENTRIC TEACHING RESOURCES AND PROFESSIONAL LEARNING OPPORTUNITIES - EXEMPLAR STATE-CENTRIC LESSON PLANS CREATED BY EDUCATORS WITHIN THE STATE WE AIM TO BUILD COLLABORATIVE PARTNERSHIPS TO INCREASE TEACHER CONFIDENCE WHEN TEACHING ABOUT CLIMATE CHANGE AND INCREASE INSTRUCTIONAL TIME SPENT ON CLIMATE CHANGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CLIMATE CHANGE FOR ALL EDUCATORS CREATED AN INTERNAL CONTROL DOCUMENT AND EMPLOYEE HANDBOOK. FURTHERMORE, ALL BOARD MEMBERS AND KEY EMPLOYEES HAVE SIGNED THE CONFLICT OF INTEREST, DOCUMENT RETENTION, AND TECHNOLOGY POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SUBJECT TO CLIMATE DOES NOT HAVE OTHER COMMITTEE'S WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FORM 990 AND ALL REQUIRED SCHEDULES ARE PREPARED BY SUBJECT TO CLIMATE'S INDEPENDENT ACCOUNTING FIRM. THE COMPLETED FORM 990 IS REVIEWED BY THE BOARD MEMBERS ELECTRONICALLY AND ARE GIVEN THE OPPORTUNITY TO RESPOND IF THERE ARE ANY COMMENTS/CONCERNS. MOVING FORWARD, THE FORM 990 AND ALL REQUIRED SCHEDULES WILL ALSO BE REVIEWED BY THE FINANCE AND AUDIT COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7WHEN TEAM MEMBERS JOIN, THE CONFLICT-OF-INTEREST POLICY IS GIVEN TO THEM AS PART OF THE ONBOARDING PROCESS. THE POLICY IS REVIEWED EVERY YEAR WITH THE BOARD MEMBERS TO CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SUBJECT TO CLIMATE REVIEWS THE COMPENSATION OF ITS CHIEF OPERATING OFFICER ON AN ANNUAL BASIS BY COMPARING SUCH COMPENSATION TO COMPRABLE NON-PROFIT ORGANIZATIONS. COMPENSATION IS REVIEWED ON AN ANNUAL BASIS BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SUBJECT TO CLIMATE MAKES ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART VI, SECTION C, LINE 19
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