Civic Intelligence

Sierra Club

EIN 94-1153307 • 501(c)4 • Oakland, CA

Profile

To explore, enjoy, and protect the wild places of the earth, practice & promote responsible use of the earth's ecosystems & resources, educate & enlist humanity to protect and restore the quality of the natural & human environment, and use all lawful means to carry out these objectives.

2101 Webster Street 1300Oakland, CA 94612

www.sierraclub.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.27x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)4 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.24x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)4 • $100M-$250M nonprofits • Source year 2024

Net Margin

31st percentile

-1.6%

Higher net margin than 31% of similar nonprofits.

501(c)4 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

33rd percentile

-0.3%

Faster asset growth than 33% of similar nonprofits.

501(c)4 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-2.5%

Faster revenue growth than 24% of similar nonprofits.

$100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Down

$151,587,359

Down $496,170 (-0.3%) from 2023

Liabilities

Down

$40,333,937

Down $3,327,337 (-7.6%) from 2023

Net Assets

Up

$111,253,422

Up $2,831,167 (+2.6%) from 2023

Revenue

Down

$169,031,870

Down $4,393,213 (-2.5%) from 2023

Expenses

Down

$171,800,410

Down $473,076 (-0.3%) from 2023

Net Income

Down

-$2,768,540

Down $3,920,137 (-340%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2010: $68,425,262Liabilities 2010: $18,079,007Net Assets 2010: $50,346,2552010Assets 2011: $74,878,222Liabilities 2011: $22,668,649Net Assets 2011: $52,209,5732011Assets 2012: $79,578,841Liabilities 2012: $22,641,123Net Assets 2012: $56,937,7182012Assets 2013: $82,374,347Liabilities 2013: $18,970,200Net Assets 2013: $63,404,1472013Assets 2014: $84,867,399Liabilities 2014: $20,259,188Net Assets 2014: $64,608,2112014Assets 2015: $82,273,496Liabilities 2015: $19,505,410Net Assets 2015: $62,768,0862015Assets 2016: $88,761,690Liabilities 2016: $26,495,061Net Assets 2016: $62,266,6292016Assets 2017: $106,922,520Liabilities 2017: $27,062,853Net Assets 2017: $79,859,6672017Assets 2018: $106,933,363Liabilities 2018: $36,455,472Net Assets 2018: $70,477,8912018Assets 2019: $120,762,455Liabilities 2019: $39,270,567Net Assets 2019: $81,491,8882019Assets 2020: $129,884,022Liabilities 2020: $49,746,970Net Assets 2020: $80,137,0522020Assets 2021: $144,480,269Liabilities 2021: $42,918,999Net Assets 2021: $101,561,2702021Assets 2022: $147,100,565Liabilities 2022: $51,094,416Net Assets 2022: $96,006,1492022Assets 2023: $152,083,529Liabilities 2023: $43,661,274Net Assets 2023: $108,422,2552023Assets 2024: $151,587,359Liabilities 2024: $40,333,937Net Assets 2024: $111,253,4222024

Highlighted filing

2024

Assets$151,587,359
Liabilities$40,333,937
Net Assets$111,253,422

Operations Trend

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

$200M$150M$100M$50M$0-$50MExpenses 2010: $87,299,9292010Expenses 2011: $91,229,5112011Expenses 2012: $101,515,9912012Revenue 2013: $98,154,894Expenses 2013: $97,891,373Net Income 2013: $263,5212013Revenue 2014: $104,369,291Expenses 2014: $102,085,719Net Income 2014: $2,283,5722014Revenue 2015: $109,178,887Expenses 2015: $107,847,576Net Income 2015: $1,331,3112015Revenue 2016: $115,963,544Expenses 2016: $112,528,671Net Income 2016: $3,434,8732016Revenue 2017: $141,369,673Expenses 2017: $128,363,240Net Income 2017: $13,006,4332017Revenue 2018: $143,677,959Expenses 2018: $141,929,492Net Income 2018: $1,748,4672018Revenue 2019: $156,717,329Expenses 2019: $150,434,351Net Income 2019: $6,282,9782019Revenue 2020: $152,278,896Expenses 2020: $153,637,760Net Income 2020: -$1,358,8642020Revenue 2021: $152,093,074Expenses 2021: $151,559,247Net Income 2021: $533,8272021Revenue 2022: $167,540,907Expenses 2022: $169,420,068Net Income 2022: -$1,879,1612022Revenue 2023: $173,425,083Expenses 2023: $172,273,486Net Income 2023: $1,151,5972023Revenue 2024: $169,031,870Expenses 2024: $171,800,410Net Income 2024: -$2,768,5402024

Highlighted filing

2024

Revenue$169,031,870
Expenses$171,800,410
Net Income-$2,768,540

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$152$40.3$111$169$172$2.77
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$152$43.7$108$173$172$1.15
2022Detailed filing. Detailed filing data is available for this year.$147$51.1$96.0$168$169$1.88
2021Detailed filing. Detailed filing data is available for this year.$144$42.9$102$152$152$0.53
2020Detailed filing. Detailed filing data is available for this year.$130$49.7$80.1$152$154$1.36
2019Detailed filing. Detailed filing data is available for this year.$121$39.3$81.5$157$150$6.28
2018Detailed filing. Detailed filing data is available for this year.$107$36.5$70.5$144$142$1.75
2017Detailed filing. Detailed filing data is available for this year.$107$27.1$79.9$141$128$13.0
2016Detailed filing. Detailed filing data is available for this year.$88.8$26.5$62.3$116$113$3.43
2015Detailed filing. Detailed filing data is available for this year.$82.3$19.5$62.8$109$108$1.33
2014Detailed filing. Detailed filing data is available for this year.$84.9$20.3$64.6$104$102$2.28
2013Detailed filing. Detailed filing data is available for this year.$82.4$19.0$63.4$98.2$97.9$0.26
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$79.6$22.6$56.9$102
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$74.9$22.7$52.2$91.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$68.4$18.1$50.3$87.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$190,056,544
Mission and Program Overview

Mission

To explore, enjoy, and protect the wild places of the earth, practice & promote responsible use of the earth's ecosystems & resources, educate & enlist humanity to protect and restore the quality of the natural & human environment, and use all lawful means to carry out these objectives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$52,422,700$55,573,600▲ $3,150,900
Savings and Temporary Cash Investments$38,704,929$43,841,359▲ $5,136,430
Investments Other Securities$18,345,100$16,271,100▼ $2,074,000
Pledges and Grants Receivable$15,198,200$10,829,600▼ $4,368,600
Accounts Receivable$2,791,000$6,069,700▲ $3,278,700
Land, Buildings, and Equipment, Net$4,845,600$4,080,800▼ $764,800
Prepaid Expenses and Deferred Charges$6,325,400$3,609,500▼ $2,715,900
Inventories for Sale or Use$129,400$137,200▲ $7,800
Total Assets$152,083,529$151,587,359▼ $496,170
Other Assets Total$13,321,200$11,174,500▼ $2,146,700
Liabilities
Accounts Payable and Accrued Expenses$17,677,500$21,386,500▲ $3,709,000
Other Liabilities$23,597,800$16,892,000▼ $6,705,800
Deferred Revenue$2,385,974$2,055,437▼ $330,537
Total Liabilities$43,661,274$40,333,937▼ $3,327,337
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$57,909,898$59,818,000▲ $1,908,102
Net Assets With Donor Restrictions$50,512,357$51,435,422▲ $923,065
Total Net Assets Fund Balance$108,422,255$111,253,422▲ $2,831,167
Total Liabilities and Net Assets / Fund Balance$152,083,529$151,587,359▼ $496,170

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,122,176$8,567,421$11,689,597
Equipment$919,985$1,788,208$2,708,193
Buildings$8,632$640,671$649,303
Other Land Buildings$30,007-$30,007
Other Assets Org$10,897,700--
Other Securities$470,300--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$41,434,800$742,200▲ $1,580,600$2,032,000$41,725,600
2023$37,414,900$737,400▲ $5,253,500$1,971,000$41,434,800
2022$43,098,600$1,073,300▼ $4,838,400$1,918,600$37,414,900
2021$37,048,700$1,348,100▲ $6,351,800$1,650,000$43,098,600
2020$33,479,500$1,107,300▲ $3,961,900$1,500,000$37,048,700
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Benjamin JealousExecutive DirectorFT$447,435$77,391$524,826
Eva HernandezManaging Director (thru 3/24)FT$80,878$423,148$504,026
Ana Yanez CorreaDeputy Executive DirectorFT$351,988$53,719$405,707
Aida DavisChief People OfficerFT$354,228$22,549$376,777
Erica MckinleyChief Legal Officer, Asst SecretaryFT$326,059$39,476$365,535
Michael ParrishCOO, Asst SecretaryFT$322,495$37,589$360,084
Phillip RadfordChief Strategy OfficerFT$335,540$7,809$343,349
Shabina BahlChief Advancement OfficerFT$290,227$28,961$319,188
Kevin HarrisDep Mgn Director & Chief Comms OfficerFT$304,079$7,939$312,018
Adrienne FrazierCFO, Assistant TreasurerFT$298,860$12,524$311,384
Nadine WilburnGen Couns Employ/sr Director Labor RelFT$272,816$28,209$301,025
Kristin MacklinDeputy CFO, Assistant TreasurerFT$259,800$26,392$286,192
Joanne SpaldingLegal Director, Environ Law ProgFT$280,516$3,224$283,740
Kia BrownChief of Volunteer ExperienceFT$249,770$31,994$281,764
Whitney PearsonDeputy Field Director (thru 9/24)FT$231,576$31,756$263,332
Holly BenderChief Campaign OfficerFT$252,153$10,504$262,657
Mikaela KingChief of Membership GrowthFT$251,785$2,731$254,516
Rahel MelakuSr Director Fin Planning & Anlys/asst SecFT$215,827$23,873$239,700
Loren BlackfordSr. Adv(thru 4/24), Acting Dep EdFT$212,559$11,856$224,415
Anne KenneyDir, Fin Anlys & Bdgt Sys/asst SecFT$166,815$29,211$196,026
Allison ChinPresidentFT$112,749-$112,749
Jeremy Patrick MurphyVice PresidentPT$47,736-$47,736
Cheyenne Skye BranscumTreasurerPT$32,419-$32,419
Shruti BhatnagarVice President (eff 5/24)FT$26,086-$26,086
David ScottSecretary (eff 5/24)PT$18,140-$18,140
Meghan Sahli-wellsSecretary (thru 5/24)/directorFT$17,533-$17,533
Clayton DaughenbaughDirector (eff 5/24)FT$1,300-$1,300
David HoltzDirectorPT$800-$800
Erica HallDirector (eff 5/24)PT$500-$500

Board Members and Trustees

NameTitle
Ross MacfarlaneVice President (thru 5/24)
Aaron MairDirector
Cynthia HoyleDirector
Michael DorseyDirector
Rita HarrisDirector
David KarpfDirector (eff 5/24)
Karl PalmquistDirector (eff 5/24)
Antonio FullerDirector (thru 5/24)
Chad HansonDirector (thru 5/24)
Debbie HeatonDirector (thru 5/24)

Highest Paid Contractors

ContractorServicesLocationCompensation
Huron Consulting Services LLCConsultant - AdvisoryPO BOX 71223, Chicago, IL 60694$1,500,000
M&r Strategic ServicesConsultant - Fundraising1328 FLORIDA AVE NW LBBY 1 SECOND, Washington, DC 20009$1,262,132
Google INCTechnology - SoftwarePO BOX 883654, Los Angeles, CA 90088$1,138,233
Public Outreach Fundraising LLCConsultant - Fundraising672 S LA FAYETTE PARK PL, Los Angeles, CA 90057$823,553
Dilworth Paxson LLPConsultant - Legal ServicesPO BOX 825921, Philadelphia, PA 19182$814,235
Revenue and Support

Revenue Composition

Contributions and Grants
$151,944,458
Program Service Revenue
$12,202,564
Investment Income
$2,786,511
Other Revenue
$2,098,337
All Other Contributions
$133,649,739
Change in Net Assets
$-2,768,540

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded20$2,334,874Fair Market Value
Total Noncash Contributions20$2,334,874-

Audited Revenue Reconciliation

Revenue per Audited Statements
$169,031,870
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$14,512,130
Total Revenue per Audited Statements
$183,544,000
Total Revenue per Form 990
$169,031,870
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$106,506,400
Other Expenses$63,160,103
Total Fundraising Expense$8,952,184
Professional Fundraising Fees$1,265,069
Grants and Similar Amounts Paid$868,838

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,831,839$6,697,899$7,020,712$82,550,450
Fees for Services Other$21,147,690$3,091,488$4,759,235$28,998,413
Other Employee Benefits$8,046,171$1,145,542$818,095$10,009,808
Office Expenses$4,823,200$1,436,300$1,792,900$8,052,400
Fees for Services Legal$5,712,200$2,244,400$37,700$7,994,300
Payroll Taxes$5,128,110$730,094$521,401$6,379,605
Occupancy$3,751,561$1,664,800$237,800$5,654,161
Travel$4,386,000$618,000$306,200$5,310,200
Current Officers, Directors, Trustees, and Key Employees$894,092$3,229,057$68,679$4,191,828
Pension Plan Contributions$2,712,688$386,208$275,813$3,374,709
Advertising$1,600,800$5,500$382,700$1,989,000
Insurance$1,225,100$175,900$88,500$1,489,500
Fees for Services Professional Fundraising--$1,265,069$1,265,069
Depreciation Depletion$854,000$221,800$96,700$1,172,500
Grants to Domestic Orgs$868,838--$868,838
Information Technology$685,539$40,600$5,400$731,539
Fees for Services Lobbying$624,829--$624,829
Other Expenses$571,539$100$45,400$571,539
Fees for Service Investment Mgmnt Fees-$406,300-$406,300
Royalties$394,500-$200$394,700
Fees for Services Accounting-$103,051-$103,051
All Other Expenses$1,262,438$30,200$-9,956,420$-8,663,782
Total Functional Expenses$140,483,587$22,364,639$8,952,184$171,800,410

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$181,113,000
Expenses per Audited Statements$171,800,410
Total Expenses per Form 990$171,800,410
Expenses Not Reported on Form 990$9,312,590
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Texas Conservation AllianceDallas, TX501(c)(3)Environmental Protection$100,000
Southern Sector Rising IncDallas, TX501(c)(3)Environmental Protection$76,765
Noto2orgDebary, FL501(c)(3)Environmental Protection$50,000
Rotary Reach Foundation IncHuntington, NY501(c)(3)Environmental Protection$24,329
Green LatinosBoulder, CO501(c)(3)Environmental Protection$20,000
Sierra Nevada AllianceSouth Lake Tahoe, CA501(c)(3)Environmental Protection$20,000
Mountain Watershed AssociationMelcroft, PA501(c)(3)Environmental Protection$18,571
Lewis & Clark CollegePortland, OR501(c)(3)Environmental Protection$15,000
Right to the City Alliance IncBrooklyn, NY501(c)(3)Environmental Protection$15,000
Pennsylvania Bat RescueMertztown, PA501(c)(3)Environmental Protection$14,625
The Merrill W Linn Land & Waterways ConservancyLewisburg, PA501(c)(3)Environmental Protection$14,386
Three Rivers Waterkeeper IncHomestead, PA501(c)(3)Environmental Protection$14,138
Person County Community Action NetworkRougemont, NC501(c)(3)Environmental Protection$13,000
Sequoia ForestkeeperKernville, CA501(c)(3)Environmental Protection$13,000
Sophie Gerson Healthy YouthNew York, NY501(c)(3)Environmental Protection$12,000
Kentucky Resources CouncilFrankfurt, KY501(c)(3)Environmental Protection$10,050
Delta Wind BirdsOxford, MS501(c)(3)Environmental Protection$10,000
Friends of Auwahi Forest Restoration ProjectMakawao, HI501(c)(3)Environmental Protection$10,000
Groundwork Northeast Revitalization GroupKansas City, KS501(c)(3)Environmental Protection$10,000
Indigenous Environmental NetworkBemidji, MN501(c)(3)Environmental Protection$10,000
Isaac W Bernheim FoundationClermont, KY501(c)(3)Environmental Protection$10,000
Kentucky Heartwood IncFrankfort, KY501(c)(3)Environmental Protection$10,000
MOLOKA'I LAND TRUSTMakawao, HI-Environmental Protection$10,000
Malama Learning CenterHonolulu, HI501(c)(3)Environmental Protection$10,000
Rainforest Action NetworkSan Francisco, CA501(c)(3)Environmental Protection$10,000
Save Our Forest AssociationRim Forest, CA501(c)(3)Environmental Protection$10,000
Shiloh Community CenterElba, AL501(c)(3)Environmental Protection$10,000
Sweet Jane ProductionsBrooklyn, NY501(c)(3)Environmental Protection$10,000
The Sanders InstituteBurlington, VT501(c)(3)Environmental Protection$10,000
Wildlands ConservancyEmmaus, PA501(c)(3)Environmental Protection$10,000
Hofstra UniversityHempstead, NY501(c)(3)Environmental Protection$9,000
Environmental Center of San DiegoSan Diego, CA501(c)(3)Environmental Protection$8,500
Oregon Natural Resources Council Fund Oregon WildPortland, OR501(c)(3)Environmental Protection$6,000
Wild AlabamaDouble Springs, AL501(c)(3)Environmental Protection$6,000
Philadelphia Physicians for Social ResponsibilityPhiladelphia, PA501(c)(3)Environmental Protection$5,242
Grounded StrategiesPittsburgh, PA501(c)(4)Environmental Protection$5,138
Illinois Environmental CouncilSpringfield, IL501(c)(3)Environmental Protection$5,120
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,265,069
Fundraising Gross Income$65,328
Fundraising Direct Expenses$54,417
Gaming Gross Income$1,237
Gaming Direct Expenses$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banff Film Fest$17,072$17,072-$17,072
Guardians of Nature Benefit$99,496$4,884$3,868$1,016
Total Events$176,181$63,094$53,807$9,287
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$1,260,023
Total Exempt Function Spending$126,696
Section 527 Activity Spending$16,696

Section 527 Organizations

OrganizationLocationAmount
85-0933240Missoula, MT$110,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Lease Liability$15,445,900
Pension Liability$1,446,100
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Any person interested in advancing the purposes of the sierra club may become a member. There shall be several classes of membership: regular, life, and such other special classes as the board of directors may establish.

Form 990, Part VI, Section A, Line 7A

Bylaw 4.8: all actions requiring a vote of the membership shall be decided by written ballots as provided for in bylaw 5, section 2, and bylaw 11. A quorum for any ballot or for any meeting of the members shall be five percent (5%) of the membership on the date of record set by the board of directors in accordance with law. Each person who is a member on the date of record shall be eligible to vote and shall have one vote on any issue presented to the membership except as provided in paragraph 5.7. Voting by proxy shall not be permitted. Sr 4.8.1 voting by members: all regular and life members of record on january 31 shall be sent ballots for the annual election of directors, as provided in the bylaws paragraph 4.8 and 5.6 and standing rules 4.2.1. Each such individual member shall be sent one ballot; joint memberships shall receive two ballots.

Form 990, Part VI, Section A, Line 7B

In accordance with corporation law section 5057, the only membership rights of members of the club are the rights specifically provided by the articles, bylaws, and the corporation law. All other privileges or opportunities granted to members of the club under its standing rules, policies, or the bylaws or rules of club sub-entities are not rights of membership in the club for purposes of corporation law section 5057.

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

A draft of the form 990 is reviewed by the finance department, assistant treasurer and legal counsel. After review, a copy is sent to the audit committee who has been designated by the board of directors to review the 990 on their behalf prior to filing. The draft is then sent to the board of directors prior to filing.

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

Board of directors and other senior volunteers must complete and sign a written disclosure form annually. Key employees (current and former) are responsible for disclosing any potential conflicts of interest related to their club activities. The policy is included in the employee handbook. Legal counsel will investigate complaints of violations. When a potential conflict is disclosed by a board member, volunteer or an employee, the human resources department and/or legal counsel will make a determination regarding the appropriate action in order to comply with the club's policies.

Form 990, Part VI, Section B, Line 15

The executive director compensation is determined by the board of directors executive committee after an evaluation of performance and interviews with appropriate parties. Compensation is based on external data from like organizations. Salaries for officers and key employees other than the executive director are determined according to the club's established procedure and guidelines for annual merit raises, as administered by the human resources department, and approved by the board of directors.

Form 990, Part VI, Section C, Line 19

The organization's articles of incorporation, bylaws, and standing rules (which contains the conflict of interest policy) are available on its public website www.sierraclub.org. Portions of the audited financial statements along with a link to the full audited financial statements are published in sierra magazine (nov.-dec. Issue).

Filing and Contact Details

Filer

Filer Name
Sierra Club
EIN
94-1153307
Phone
4159775500
Address
2101 WEBSTER STREET 1300, OAKLAND, CA 94612

Signing Officer

Name
Rahel Melaku
Title
CFO
Phone
4159775500
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rahel Melaku
Formed
1892
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
14
Employees
940
Volunteers
10,059

Preparer

Firm
Hood & Strong Llp
Address
2580 N 1ST ST STE 460, SAN JOSE, CA 95131
Preparer
Maga E Kisriev
Phone
4089988400
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

To explore, enjoy, and protect the wild places of the earth, practice & promote responsible use of the earth's ecosystems & resources, educate & enlist humanity to protect and restore the quality of the natural & human environment, and use all lawful means to carry out these objectives.

FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:

Overview: throughout 2024, we continued progress towards the goals laid out in our 2030 strategic framework. We continue to educate about the urgency of tackling the climate crisis, and we worked to unlock the power of investments in solving the climate crisis contained in federal legislation of the past few years. Grassroots strong: the heart of sierra club's enduring strength and unique effectiveness is our grassroots network of 64 chapters, state and local volunteer groups, outings leaders, members, and all of the sierra club supporters and partners in communities across the country. Beyond coal: our beyond coal campaign also had major wins in 2024, securing the retirement or committment to retire our 389th coal plant since the campaign began in 2010. Our work led to the announced retirement of the last two coal plants in new england, funding from the usda for ten rural cooperatives to transition from coal to clean energy, and historic anti-pollution standards from the epa. Beyond dirty fuels: our beyond dirty fuels campaign protected communities, landscapes, and wildlife from 11 dangerous gas pipelines, 25 liquefied methane gas export projects, and four oil export facilities. Clean transportation for all: sierra club successfully advocated for california's advanced clean cars (acc ii) waiver, and organized the largest number of witnesses of any green group to testify at the epa's hearing on the policy. We also led a national campaign pushing epa to finalize the strongest standards possible for clean cars and trucks. And we successfully pushed for implementation of the clean transportation initiatives within the inflation reduction act (ira) and the infrastructure investment and jobs act (iija) like the clean school bus and clean ports programs. We also developed an online interactive map showing utility investments in ev charging infrastructure and clean transportation equity programs, and intervened or participated in public utility commission dockets to advocate for transportation electrification infrastructure in 14 states. At the state and local levels, we organized support for congestion pricing in new york city and electric vehicles in illinois, and against highway expansion in california. Protecting lands and waters: we fought for tribal rights and worked to restore salmon by securing commitments from the administration to lay the groundwork for removing the four lower snake river dams. We advocated for the addition of two new monuments - recognizing the springfield 1908 race riot and carlisle federal indian boarding school - and expansion of two more - the san gabriel mountains and berryessa snow mountain monuments. We secured the enactment of the public lands rule, which requires federal land managers to put conservation on a level playing field with mining and drilling. We also secured a mineral withdrawal for colorado's thompson divide, protecting 200,000 acres of public lands from drilling and mining. We fought for and won new federal rules to protect 13 million acres of the western arctic from oil and gas drilling. We urged the administration to enact new federal rules on bonding and royalties for oil and gas drilling on public lands, allowing taxpayers to get a fair return on the resources these companies exploit and assurance that messes left by these companies will be cleaned up. We continued the fight to protect old growth forests and defend endangered species. Our campaign took to the courts to preserve the legal protections keeping grizzly bears and wolves from extinction and won. We'll keep up this fight in 2025 and beyond. Outdoors for all: we successfully fought for passage of the bipartisan expanding public lands outdoor recreation experiences (explore) act. This legislation will expand and create more inclusive access to the outdoors for young people, families, veterans, and people across many communities. We continued to champion the every kid outdoors program, which give free access to our nationa

Form 990, Part IX, Line 11G

Fees & concessions: program service expenses 14,811,223. Management and general expenses 2,165,187. Fundraising expenses 3,333,227. Total expenses 20,309,637. Staff training/search: program service expenses 183,695. Management and general expenses 26,854. Fundraising expenses 41,340. Total expenses 251,889. Consultants: program service expenses 6,152,772. Management and general expenses 899,447. Fundraising expenses 1,384,668. Total expenses 8,436,887.

FORM 990, PART XI, LINE 9:

Segregated fund eliminations -128,637. Change in value of pension plan 2,955,900.

Financial Statement Notes

PART III, LINE 1A:

The club does not capitalize donated paintings, photographs, and rare books, as these items are held for public exhibition, education, or research in furtherance of public service and are protected and cared for by the club throughout the life of the assets. Audited financial statements, footnote 1.

PART III, LINE 4:

The sierra club's fine art and library collections serve as reference materials for club staff, members, and public researchers. They provide an educational resource about the history of the sierra club as well as environmental and mountaineering history, and current environmental topics.

PART V, LINE 4:

The club's endowment consists of a life member fund and a donor-restricted fund established to further the mission of the club. The organization's objective is to maintain the fair value of the endowment assets held in perpetuity as well as to provide additional real growth through new gifts and investment return in accordance with cupmifa requirements.

PART X, LINE 2:

Based on recognition by the internal revenue service and california franchise tax board, the club's related sources of revenue are exempt from federal income and california franchise taxes under internal revenue code section 501(c)(4) and california revenue and taxation code section 23701f, respectively. However, certain activities not directly tied to the club's tax-exempt purposes are subject to federal and state income taxes. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the financial statements as a whole. In addition, the club is subject to income tax on certain political activities, of which there was $2,400 and $61,600, respectively, for the years ended december 31, 2024 and 2023. As required by u.s. Gaap, the club has identified and evaluated its significant tax positions for which the statute of limitations remain open and determined there is no material unrecognized tax benefit or liability to be recorded.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Reclass fundraising reimbursements from foundation 10,000,000. Segregated fund eliminations 1,460,377. Reclass cost of goods sold to revenue 467,147. Reclass fundraising expenses to revenue 54,417.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Reclass fundraising reimbursements from foundation 10,000,000. Segregated fund eliminations 1,721,626. Reclass cost of goods sold to revenue 467,147. Change in value of pension plan -2,955,900. Reclass fundraising expenses to revenue 54,417.

Raw XML AppendixShowing 400 of 2,335 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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