Civic Intelligence

Sierra Club

990 • Fiscal year 2017 • EIN 94-1153307

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 01, 2018

2101 Webster Street No 1300Oakland, CA 94612

(415) 977-5500

Siviq Scores

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

Liabilities / Assets

44th percentile

0.25x

Higher debt load relative to assets than 44% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Source year 2017

Liabilities / Revenue

29th percentile

0.19x

Higher debt load relative to revenue than 29% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Source year 2017

Net Margin

63rd percentile

9.2%

Higher net margin than 63% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Source year 2017

Top Officer Pay

41st percentile

$302,370

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2017 filings • $100M-$250M nonprofits • Source year 2017

Asset Growth

88th percentile

20%

Faster asset growth than 88% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Annualized from 2016 to 2017

Revenue Growth

81st percentile

22%

Faster revenue growth than 81% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Annualized from 2016 to 2017

Assets

Up

$106,922,520

Up $18,160,830 (+20%) from 2016

Net Assets

Up

$79,859,667

Up $17,593,038 (+28%) from 2016

Liabilities

Up

$27,062,853

Up $567,792 (+2.1%) from 2016

Revenue

Up

$141,369,673

Up $25,406,129 (+22%) from 2016

Expenses

Up

$128,363,240

Up $15,834,569 (+14%) from 2016

Net Income

Up

$13,006,433

Up $9,571,560 (+279%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$106,922,520
Liabilities$27,062,853
Net Assets$79,859,667

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$141,369,673
Expenses$128,363,240
Net Income$13,006,433
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 1, 2018
Return Version
2017v2.3
Gross Receipts
$153,650,146
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, use all lawful means to carry out these objectives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$41,610,828$51,467,462▲ $9,856,634
Investments in Publicly Traded Securities$18,049,862$17,830,958▼ $218,904
Investments Other Securities$8,747,600$12,000,500▲ $3,252,900
Pledges and Grants Receivable$5,251,900$8,556,700▲ $3,304,800
Land, Buildings, and Equipment, Net$7,710,100$6,786,800▼ $923,300
Accounts Receivable$3,600,700$5,952,900▲ $2,352,200
Prepaid Expenses and Deferred Charges$3,133,700$3,814,100▲ $680,400
Investments Program Related$257,400$176,600▼ $80,800
Inventories for Sale or Use$131,300$85,800▼ $45,500
Other Notes and Loans Receivable, Net$40,000$30,000▼ $10,000
Total Assets$88,761,690$106,922,520▲ $18,160,830
Other Assets Total$228,300$220,700▼ $7,600
Liabilities
Accounts Payable and Accrued Expenses$13,460,600$14,045,876▲ $585,276
Other Liabilities$11,758,300$11,647,100▼ $111,200
Deferred Revenue$1,276,161$1,369,877▲ $93,716
Total Liabilities$26,495,061$27,062,853▲ $567,792
Net Assets / Fund Balance
Unrestricted Net Assets$29,864,027$45,041,226▲ $15,177,199
Permanently Rstr Net Assets$25,398,900$26,688,300▲ $1,289,400
Temporarily Rstr Net Assets$7,003,702$8,130,141▲ $1,126,439
Total Net Assets Fund Balance$62,266,629$79,859,667▲ $17,593,038
Total Liabilities and Net Assets / Fund Balance$88,761,690$106,922,520▲ $18,160,830

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$5,694,026$2,704,114$8,398,140
Equipment$1,048,567$5,293,033$6,341,600
Buildings$41,507$655,253$696,760
Land$2,700-$2,700
Other Securities$17,800--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$28,027,100$1,289,400▲ $3,077,700$1,355,000$31,039,200
2016$26,303,700$791,800▲ $1,931,600$1,000,000$28,027,100
2015$27,015,000$746,600▼ $217,900$1,240,000$26,303,700
2014$25,065,800$667,000▲ $2,309,200$1,027,000$27,015,000
2013$20,518,400$641,600▲ $3,905,800-$25,065,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael BruneExecutive DirectorFT$258,923$43,447$302,370
Bruce HamiltonDeputy Executive DirectorFT$214,637$31,707$246,344
Louis BarnesChief Financial ExecutiveFT$214,103$27,140$241,243
Jesse SimonsNational Program DirectorFT$205,537$30,799$236,336
Sarah HodgdonNational Program DirectorFT$208,355$26,525$234,880
Michelle EpsteinDeputy Chief Adv Offcr, Membership & Direct MarketFT$187,752$33,495$221,247
Michelle EpsteinDeputy Chief Adv Offcr, Membership &-$187,752$33,495$221,247
Mary NemerovChief Advancement OfficerFT$198,929$20,708$219,637
Patrick GallagherLegal DirectorFT$184,666$34,209$218,875
Jennifer TrahanChief Operating OfficerFT$184,154$33,664$217,818
Chris ThomasChief Innovation OfficerFT$193,382$23,491$216,873
Michael BosseDeputy National Program DirectorFT$189,526$19,953$209,479
Maggie KashDirector of CommunicationsFT$189,172$19,708$208,880
Hamilton LeongControllerFT$175,416$28,515$203,931
Bruce NillesSr. Campaign DirectorFT$182,402$17,123$199,525
Phil EagerGeneral CounselFT$151,014$22,514$173,528
Adrienne FrazierDeputy Chief Financial ExecutiveFT$143,322$22,698$166,020
Aaron MairPresident (thru 5/15/17)PT$20,441-$20,441

Board Members and Trustees

NameTitle
Loren BlackfordPresident/fifth Officer
Robin MannSecretary/vice-president
Susana ReyesVice-president/secretary
Allison ChinDirector
Charles FrankDirector
Dave ScottDirector
Jim DoughertyDirector
MIKE O'BRIENDirector
Natalie LucasDirector
Peter SargentDirector
Ramon CruzDirector
Spencer BlackDirector
Steve MaDirector
Dean WallraffDirector (thru 5/15/17)
Jessica HelmDirector (thru 5/15/17)
Michael DorseyDirector (thru 5/15/17)
Tom NeffAssistant Treasurer
Margrete Strand RangnesFifth Officer
Liz WalshTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Target MarketeamMarketing600 NORTHPARK TOWN CENTER, Atlanta, GA 30328$2,444,958
FacebookConsultants15161 COLLECTIONS CENTER DR, Chicago, IL 60693$1,334,135
Palm Coast Data LLCIt Processing11 COMMERCE BLVD, Pal Coast, FL 32164$1,313,381
Telefund INCConsultantsPO BOX 120557, Boston, MA 02112$942,173
Blue State Digital INCConsultants62187 COLLECTIONS CENTER DR, Chicago, IL 60693$931,420
Revenue and Support

Revenue Composition

Contributions and Grants
$126,166,879
Program Service Revenue
$10,117,790
Investment Income
$1,022,745
Other Revenue
$4,062,259
All Other Contributions
$98,115,449
Change in Net Assets
$13,006,433

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 Traded6$127,412Fair Market Value
Total Noncash Contributions6$127,412-

Audited Revenue Reconciliation

Revenue per Audited Statements
$141,369,673
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$14,170,427
Total Revenue per Audited Statements
$155,540,100
Total Revenue per Form 990
$141,369,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$62,603,700
Other Expenses$62,349,353
Total Fundraising Expense$5,849,368
Professional Fundraising Fees$2,048,537
Grants and Similar Amounts Paid$1,361,650

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,089,039$1,542,959$3,626,588$49,258,586
Fees for Services Other$19,143,344$1,407,687$1,199,963$21,750,994
Office Expenses$6,651,300$146,200$1,594,400$8,391,900
Travel$6,598,700$366,300$614,900$7,579,900
Fees for Services Legal$5,616,300$96,800$19,200$5,732,300
Other Employee Benefits$4,905,138$258,461$455,116$5,618,715
Occupancy$3,715,543$1,059,900$338,900$5,114,343
Payroll Taxes$3,502,270$184,541$324,953$4,011,764
Advertising$2,181,500$6,900$538,700$2,727,100
Current Officers, Directors, Trustees, and Key Employees$1,041,185$835,037$560,752$2,436,974
Fees for Services Professional Fundraising--$2,048,537$2,048,537
Grants to Domestic Orgs$1,357,650--$1,357,650
Depreciation Depletion$1,098,300$142,800$88,800$1,329,900
Pension Plan Contributions$1,115,398$58,772$103,491$1,277,661
Information Technology$994,657$18,600$32,000$1,045,257
Insurance$528,100$292,000$10,500$830,600
Other Expenses$746,244$98,700$1,500$747,744
Fees for Services Lobbying$490,717--$490,717
Fees for Services Accounting-$339,713-$339,713
Royalties$323,300-$100$323,400
Fees for Service Investment Mgmnt Fees-$146,900-$146,900
Grants to Domestic Individuals$4,000--$4,000
All Other Expenses$1,320,178$125,300$-6,672,732$-5,227,254
Total Functional Expenses$115,386,302$7,127,570$5,849,368$128,363,240

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$137,714,600
Expenses per Audited Statements$128,363,240
Total Expenses per Form 990$128,363,240
Expenses Not Reported on Form 990$9,351,360
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Centro Para La Conservacion Del PaisajeSan Juan, PR501(c)(3)Environmental Support$78,500
Rose FoundationOakland, CA501(c)(3)Just and Resilient Futures Fund$47,633
US Human Rights NetworkAtlanta, GA501(c)(3)Environmental Support$41,000
Coalicion Pro Corredor Ecologico Del NoresteLuquillo, PR501(c)(3)Environmental Support$35,000
Movement Strategy CenterOakland, CA501(c)(3)Environmental Support$30,000
Rocky Mountain InstituteBoulder, CO501(c)(3)Environmental Support$30,000
Hip Hop Caucus Education FundWashington, DC501(c)(3)Environmental Support$25,000
Iniciativa De Eco-desarrollo Bahia De JobosSalinas, PR501(c)(4)Environmental Support$25,000
Indigenous Environmental NetworkBemidji, MN501(c)(3)Environmental Support$24,999
GreenlatinosWashington, DC501(c)(3)Environmental Support$22,500
Dine CareDurango, CO501(c)(3)Environmental Support$21,000
GWICH'IN STEERING COMMITTEEFairbanks, AK501(c)(3)Environmental Support$20,000
United We Dream NetworkWashington, DC501(c)(3)Environmental Support$20,000
Home Energy Efficiency TeamCambridge, MA501(c)(3)Gas Leak Detection Equipment$17,000
Progressnow ColoradoDenver, CO501(c)(4)Environmental Support$17,000
EarthworksWashington, DC501(c)(3)Environmental Support$16,000
Farmworker Association of FlaApopka, FL501(c)(4)Irma Relief Grant$16,000
Cafe Madre Isla (casa Pueblo)Adjuntas, PR501(c)(3)Environmental Support$15,000
Deep South Center for Environmental JusticeNew Orleans, LA501(c)(3)Environmental Support$15,000
Harambee HouseSavannah, GA501(c)(3)Environmental Support$15,000
Nebraska Easement Action TeamHastings, NE501(c)(3)Environmental Support$15,000
Bold Alliance Education FundHastings, NE501(c)(3)Environmental Support$10,600
GreenfaithHighland Park, NJ501(c)(3)Environmental Support$10,478
Bluegreen AllianceMinneapolis, MN501(c)(4)Environmental Support$10,000
Centro Para El Desarrollo Politico Educativo Y Cultural Protecto ComedoresCaguas, PR501(c)(3)Environmental Support$10,000
Hip Hop for ChangeOakland, CA501(c)(3)Environmental Support$10,000
Hoosier Interfaith Power & LightIndianapolis, IN501(c)(3)Environmental Support$10,000
IdebajoSalinas, PR501(c)(3)Environmental Support$10,000
Los Padres Forest AssociationGoleta, CA501(c)(3)Environmental Support$10,000
Merito Foundation IncVentura, CA501(c)(3)Environmental Support$10,000
Nature Track Foundation IncLos Olivos, CA501(c)(3)Environmental Support$10,000
New Venture Fundlatino VictoryWashington, DC501(c)(3)Environmental Support$10,000
New Voices Pittsburgh IncPittsburgh, PA501(c)(3)Environmental Support$10,000
Peces IncPunta Santiago, PR501(c)(3)Environmental Support$10,000
Protectores De CuencaYauco, PR501(c)(3)Environmental Support$10,000
Society of Native NationsSan Antonio, TX501(c)(3)Environmental Support$10,000
To Nizhoni AniKykotsmovi, AZ501(c)(3)Environmental Support$10,000
Global Warming ExpressSanta Fe, NM501(c)(3)Environmental Support$9,910
Center for Community ActionLumberton, NC501(c)(3)Environmental Support$8,500
Outward Bound AdventuresPasadena, CA501(c)(3)Environmental Support$8,500
Endangered Habitats LeagueLos Angeles, CA501(c)(3)To Support the San Marcos Highlands Litigation$8,000
ILLINOIS PEOPLE'S ACTIONBloomington, IL501(c)(3)Environmental Support$8,000
Alternatives for Community & EnvironmentRoxbury, MA501(c)(3)Environmental Support$7,650
Fair Shake Environmental Legal ServicesPittsburgh, PA501(c)(3)Environmental Support$7,500
New Town Success Zone Co Edward Waters CollegeJacksonville, FL501(c)(3)Irma Relief Grant$7,500
Northwest Energy CoalitionSeattle, WA501(c)(3)Lower Snake River Energy Replacement and Reliability Study$7,500
Sundari Foundation Inc Dba Lotus HouseMiami, FL501(c)(3)Irma Relief Grant$7,500
Mn 350Minneapolis, MN501(c)(3)Environmental Support$7,400
Division of Homeland MinistriesWashington, DC501(c)(4)Environmental Support$7,020
Plus Fund Paid Leave for the United StatesSan Francisco, CA501(c)(3)Environmental Support$7,000
Pasadena Educational FoundationPasadena, CA501(c)(3)Environmental Support$6,500
Lawrence Community Food AllianceLawrence, KS501(c)(3)Environmental Support$6,400
Alabama Rivers AllianceBirmingham, AL501(c)(3)To Support Educational Activities$6,000
Congressional Hispanic Caucus InstituteWashington, DC501(c)(3)Environmental Support$6,000
Conservation NorthwestSeattle, WA501(c)(3)SPONSORSHIP OF I-90 WILDLIFE BRIDGES VIDEO "CASCADES CROSSROADS"$6,000
Kentucky Conservation CommitteeFrankfort, KY501(c)(4)Kentucky Environmental Lobbying$6,000
West Virginia Environmental CouncilCharleston, WV501(c)(4)Environmental Support$6,000
The Tides Foundation for the Young Feminist FundSan Francisco, CA501(c)(3)Environmental Support$5,500
1000 Friends of FloridaTallahassee, FL501(c)(3)To Support 1,000 Friends of Florida and Its Mission$5,100
Kingdom Living Temple Ministries Co New Alpha Community Development CorpFlorence, SC501(c)(3)Environmental Support$5,100
The Kentucky Solar Energy SocietyLexington, KY501(c)(3)Environmental Support$5,050
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,048,537
Fundraising Direct Expenses$461,632
Fundraising Gross Income$422,015
Gaming Gross Income$1,022
Gaming Direct Expenses$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Trail Blazers Ball$246,580$226,980$159,261$67,719
Michigan Chapter 50th Anniversary$69,644$12,010$2,165$9,845
Total Events$741,645$422,015$461,632$-39,617
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$725,521
Total Exempt Function Spending$17,853
Section 527 Activity Spending$1,363
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Gwyn E JonesSpouse of Board MemberEmploymentNo$93,485
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Liability$6,108,400
Deferred Lease Liability$5,538,700
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 family members
Yes
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, like, and such other special classes as the board of directors may establish.

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

All actions requiring a vote of the membership shall be decided by written ballots provided for in bylaw 4, section 8, 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 renewed 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. 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. 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 and assistant secretary. After review, a copy is sent to the audit committee who meets with the finance department and tax preparers to review the 990. 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. For employees (current and former) plus independent contractors are responsible for disclosing any potential conflicts of interest related to their club activities. The policy is included in the employee handbook. In-house legal counsel will investigate complaints of violations. When a potential conflict is disclosed by an employee, the human resources department makes a determination regarding the appropriate action in order to comply with the club's policies.

Form 990, Part VI, Section B, Line 15

Compensation of directors, if any, is reviewed and approved by the board of directors utilizing external data from like organizations, the rationale for which is documented. The executive director compensation is determined by the board of directors after an evaluation of performance and interviews with appropriate parties. Compensation is based on external data from like organizations. A documented performance evaluation is maintained. Executive director salary is determined by the board executive committee. The committee reviews the salaries and yearly increases. It also establishes budgeted increase rate for all management personnel. The committee has comparative salary data available from human resources department. Annual performance reviews are conducted and documented. With respect to all officers and key employees, the human resources department conducts a salary practices. This includes the executive director's salary. 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. The executive team, the executive director, and the director of human resources must approve specific raises.

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 NO 1300, OAKLAND, CA 94612

Signing Officer

Name
Adrienne Frazier
Title
Asst Secretary
Phone
4159775500
Signed
2018-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Brune
Formed
1892
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
13
Employees
834
Volunteers
9,713

Preparer

Firm
Hood & Strong Llp
Address
275 BATTERY ST STE 900, SAN FRANCISCO, CA 94111
Preparer
Maga E Kisriev
Phone
4157810793
Supplemental Narrative

Additional Explanations

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

The sierra club is the oldest and largest grassroots environmental organization on the planet. Its mission remains to explore, enjoy, and protect the wild places of the earth; to practice and promote the responsible use of the earth's ecosystems and resources; to educate and enlist humanity to protect and restore the quality of the natural and human environment; and to use all lawful means to carry out these objectives. As john muir said, "when we try to pick out anything by itself, we find it hitched to everything else in the universe." the sierra club believes that all people deserve a healthy planet with clean air and water and a stable climate. All people also deserve equal protection under the law, educational and economic opportunity, a voice in our democracy, and the right to live their lives free of discrimination and violence. These issues are not separate. Indeed, we believe that working toward a just, equitable, and transparent society is not only morally necessary, but also exactly what we need to confront the unprecedented environmental challenges we face. This commitment to fighting for social justice has shaped our work over the last year.

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

Through its educational and non-direct lobbying programs, the sierra club informs the public and decision-makers about pressing issues and cultivates awareness and activism at the local, state, and national levels. With staff in nearly every state and volunteers in every congressional district and media market, we are able to mobilize activists through email alerts and personal contacts. State and national lobbyists represent us in washington, d.c., and in almost every state capitol. Through our award-winning website, sierra magazine, national reports, many local and regional publications, and our outings programs we are able to reach beyond members to educate and inspire new constituencies. Additionally, our environmental law program extends the fight for sound environmental policy to the courts directly with our staff lawyers and through the training and mentoring of all of our legal partners. The sierra club's environmental law program is more important than ever, as our nation's air, water, and land are increasingly under attack. In 2017 alone, we launched more than 200 legal actions to challenge the fossil fuel industry's destructive effects on our water and climate. We also filed more than 100 actions to advance renewable energy and energy efficiency and organized attorneys and expert witnesses to attend state public utilities commissions across the country to advocate for a transformation in the electric sector. To further leverage our power, since 2010, we have trained more than 300 attorneys from our allied organizations, showing them how to confront the fossil fuel industry and win. States, cities, and institutions are now at the forefront of clean energy progress. In 2016, our ready for 100 campaign was active in less than 15 locations; by the end of the first quarter in 2017, the campaign had grown to have a presence in more than 100 u.s. Towns and cities. This network of sierra club staff and volunteers has already had tremendous success both in making clean energy a major story nationwide, and in securing concrete commitments - 150 mayors have signed onto the campaign and pledged to power their communities with 100 percent clean, renewable energy. As a result of almost a decade of tireless advocacy from our beyond coal campaign, 57 percent of the u.s. Coal boilers (33 percent of the capacity) have retired or committed to retire, leaving just 273 coal plants. In 2017 alone, 5,472 mw of coal generation retired and 6,490 mw was proposed to be retired. Our remarkable, iconic successes during the last year include victories that were years in the making to retire polluting coal plants in ohio, kentucky, and new jersey. The our wild america campaign has seen a tremendous surge in public support for protecting shared wild spaces as they come under increasing attack. After the recently issued executive order to "review" 27 national monuments, including newly designated bears ears, we have been nonstop organizing to demonstrate that the american people want to keep public spaces public. We organized a call-in day to the department of the interior, and activists are continuing the nationwide campaign to generate public comments supporting full protection of monuments, with 200,000 comments already submitted. Keeping dirty fuels in the ground is building a grassroots movement powerful enough to secure national energy policies that keep dirty fuels in the ground, protect our lands and communities, and create a safer climate future for all. Together with our partners, we delayed $4.2 billion in proposed fracked gas pipeline infrastructure-highlights included the withdrawal of the access northeast pipeline in new england and the denial of a water quality certification for the penneast pipeline in new jersey. Sierra student coalition volunteers and staff deepened the campaign's focus on the youth-led seize the grid campaign, which calls for a just transition to 100 percent clean energy in communities across the united states. I

Form 990, Part IX, Line 11G

Fees & concessions: program service expenses 16,132,609. Management and general expenses 982,373. Fundraising expenses 352,662. Total expenses 17,467,644. Consultants: program service expenses 2,670,008. Management and general expenses 396,020. Fundraising expenses 797,035. Total expenses 3,863,063. Staff training/search: program service expenses 340,727. Management and general expenses 29,294. Fundraising expenses 50,266. Total expenses 420,287.

FORM 990, PART XI, LINE 9:

Pension related charges -635,000. Segregated fund eliminations -58,550.

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, the club is subject to income tax on its unrelated business income and certain political activities, of which there was $3,100 and $157,900, respectively, for the years ended december 31, 2017 and 2016. 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 6,400,000. Segregated fund eliminations 779,484. Reclass cost of goods sold to revenue 1,099,156. Reclass fundraising expenses to revenue 461,632.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Reclass fundraising reimbursements from foundation 6,400,000. Segregated fund eliminations 605,572. Reclass cost of goods sold to revenue 1,099,156. Reclass fundraising expenses to revenue 461,632. Pension related charges 635,000.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20258923
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21214103
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt22175416
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt23151014
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt24184154
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25143322
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt26208355
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt27182402
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt28187752
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt29205537
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30198929
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31214637
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt32193382
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt33189172
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt34189526
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt35184666
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt270
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt290
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt310
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt320
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt330
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt340
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt350
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT (THRU 5/15/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE-PRESIDENT/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT/FIFTH OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt5FIFTH OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR (THRU 5/15/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR (THRU 5/15/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR (THRU 5/15/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19ASSISTANT TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21CHIEF FINANCIAL EXECUTIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt22CONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt23GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt24CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt25DEPUTY CHIEF FINANCIAL EXECUTIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt26NATIONAL PROGRAM DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27SR. CAMPAIGN DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DEPUTY CHIEF ADV OFFCR, MEMBERSHIP & DIRECT MARKET
IRS990/Form990PartVIISectionAGrp/TitleTxt29NATIONAL PROGRAM DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30CHIEF ADVANCEMENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt31DEPUTY EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32CHIEF INNOVATION OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR OF COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt34DEPUTY NATIONAL PROGRAM DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt35LEGAL DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01892
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0319630
IRS990/FundraisingDirectExpensesAmt0461632

Document Assets

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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