2015-11-12T11:08:49-08:00 2014-12-31 RK Taylor & Associates 2890 North Main St Suite 305 Walnut Creek CA 94597 990 2014-01-01 941153307 Sierra Club SIER 4159775500 85 Second Street 2nd Floor San Francisco CA 94105 Adrienne Frazier Asst Secretary 2015-11-11 true John M Kikuchi P00009948 9259447662 2014 2016-02-25 16:41:14Z Michael Brune 85 Second St 2nd Floor San Francisco CA 94105 117879318 false false X www.sierraclub.org X 1892 CA 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. 15 13 739 8955 984226 -207613 84168338 88310980 8663420 9122151 1994761 2413743 3328375 4522417 98154894 104369291 942914 1138062 0 39459499 39218300 1556519 1498368 3895238 55932441 60230989 97891373 102085719 263521 2283572 82374347 84867399 18970200 20259188 63404147 64608211 X 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. But todays Sierra Club is not your parents Sierra Club. Faced with the most important environmental and public health imperative of our timeto end our addiction to dirty fossil fuels and power America with clean energythe Club is the grassroots army of a new environmental movement. We are leading efforts to build a domestic and global movement with the scope and power to confront the carbon industry head-on. When we try to pick out anything by itself, we find it hitched to everything else in the Universe, said Sierra Club founder John Muir in My First Summer in the Sie false false 47991720 1138062 Studying and influencing public policy: staff and volunteers engage in legislative and non-legislative activities, including research, education, lobbying, legal and policy development.The Sierra Club made significant progress on many of our frontline environmental campaigns, working with a diverse range of allied organizations and communities most effected by industrial pollution and the effects of climate change. Here are some highlights: 400,000 take to the streets in the Peoples Climate MarchPublic demand for action on climate change reached an all-time high in 2014, as demonstrated by the historic Peoples Climate March (PCM). The Sierra Club played an instrumental role in making this the largest environmental demonstration ever. More than 400,000 environmental, faith, indigenous, labor, and social justice activists --including more than 25,000 Sierra Clubbers -- joined with businesses and communities to flood the streets of New York City to call for real climate action. We were joined by celebrity and global leader allies -- including Leonardo DiCaprio, Darren Aronofsky, Mark Ruffalo, Ban Ki-Moon, Al Gore, and Jane Goodall -- to bring awareness of climate inaction ahead of the UN Climate Summit in NYC. Marchers spread out over more than four miles as they waited to march, and more than 2,600 solidarity events took place worldwide in cities across the United States, in 162 countries, and on every continent except Antarctica. The march drew more than four times the anticipated number of participants to the streets of New York and reached billions more through traditional and social media. We hope that future generations will look back on the Peoples Climate March as the moment in history that public demand for climate action reached critical mass, and leaders across the globe began taking meaningful steps towards change. 350,000 acres protected with San Gabriel Mountains National MonumentLand preservation is important not only for protecting our nations wild legacy, but also in preparing for the effects of inevitable climate change and helping species and communities adapt to a changing world. The Sierra Clubs volunteer leaders in communities surrounding the San Gabriel Mountains have been working for more than a decade to get urban youth and families out into nature and involved in helping protect their big backyard. This work to build community involvement and an active coalition of local groups paid off in 2014 when President Obama used his power under the Antiquities Act to declare the San Gabriel Mountains National Monument covering 350,000 acres in Southern California. This is the president's third landscape-scale designation on our public lands, and it is an important part of our overall goal to protect 3-5 million acres of land through new administrative designations. The voices supporting this national monument come from a broad and diverse coalition that includes elected officials, countless businesses, faith leaders, environmental justice groups, public health leaders, COFEM (Consejo de Federaciones Mexicanas en Norte Amrica), the Asian Pacific Policy & Planning Council (A3PCON), Amigos de los Rios, and the City Project, among many others. This project represents the Sierra Clubs vision for our role in future lands protection work: providing technical support and resources to local groups with the deepest connections and the most at stake in preserving local lands. U.S. Moving Beyond Coal to Clean EnergyThe Sierra Clubs strategic, comprehensive advocacy through the Beyond Coal Campaign has put the United States on track to lock in the retirement of one-third of its entire coal fleet by 2015. We are simultaneously laying the groundwork for replacing the remaining, increasingly expensive coal fleet with cheaper clean energy no later than 2030. We continue to invest in building a broad and growing coalition of more than 100 local, regional, and national allies. Since the launch of our campaign, we have worked with our partners to:Stop the development of 183 proposed coal-fired power plants;Maintain the resulting de facto moratorium on building new coal-fired power plants in the United States;Secure the largest wave of announced retirements of existing coal-fired power plants178 to date and countingin U.S. history; andReplace retired coal capacity with huge investments in energy efficiency and clean energy.Thanks to years of organizing and legal actions by the Sierra Club and other groups, the Environmental Protection Agency announced a groundbreaking regulation in 2014 limiting the harmful carbon pollution from power plants across the country. Since then, the Sierra Club has successfully mobilized activists in states across the country to demonstrate their support for the Clean Power Plan. We turned out thousands of supporters to all four public hearings, recruited more than 1,000 testifiers, brought in more than 89,000 online comments, and reached more than 730,000 people through social media. In addition, we held multiple rallies and press conferences all making clear to the EPA: the American public supports the Clean Power Plan. 1 Billion Metric Tons of CO2 Prevented while KXL DelayedOur Beyond Oil Campaign fights big oil interests across the countryworking to stop oil at all stages: extraction, transport, and end use. Our most significant accomplishment in 2014 has been to force the Department of State to delay approval of the Keystone XL pipeline again. This latest delay will likely be until sometime in 2015 and was attributed to two factorsboth of which we played a key role in making happen. The first factor was the significant number of comments to the environmental impact statement that needed to be reviewed. The Club was responsible for submitting some of the most detailed comments through our legal team, which were later edited into a public report and used by many different groups. We also helped to generate over 200,000 public comments from our network of supporters.The second factor was the successful legal challenge to the constitutionality of the Nebraska Governors approval of the pipeline route. Our Nebraska Chapter was instrumental in identifying and promoting this strategy. In this time period we also played a role in getting President Obama to set climate as the critical criterion for approving KXL. We organized numerous visibility events wherever the President traveled for fundraisers and dozens of vigils around the country in response to the final environmental impact statement. We understand that any strategy to end our dependence on fossil fuels must also include clean energy as a viable alternative. To this end, the Sierra Club is working on a number of campaigns to increase both the availability and desirability of clean energy around the country. Significant examples include market research and partnership plans for increasing electric vehicle sales and working with policymakers to increase wind energy by as much as 100% in the Northeast.U.S. Leading in International Climate EffortsWe were delighted in June 2013 to see President Obama respond to administrative pressure from the Sierra Club and our allies by outlining a climate plan that includes, with rare exceptions, a ban on U.S. public financing of overseas coal plants. The plan calls for an end to U.S. government support for public financing of new coal plants overseas, except for (a) the most efficient coal technology available in the worlds poorest countries in cases where no other economically feasible alternative exists, or (b) facilities deploying carbon capture and sequestration technologies. This announcement gives the Sierra Club and our partners much greater leverage in opposing U.S. financing of coal projects and in encouraging investment in off-grid clean energy to bring safe, rapid, and cost-effective energy access to communities in need. Due in part to our efforts, we have seen the U.S. Export-Import Bank (Ex-Im) and the Overseas Private Investment Corporation (OPIC) shifting their portfolios away from fossil fuels and toward clean energy. In FY 2013, Ex-Im rejected the last coal plant in its pipeline, a 1,200 MW plant in Vietnam. Just this summer Ex-Im proposed and then withdrew consideration of support for a new 4 GW coal plant in India, citing the presidents Climate Action Plan (CAP) as the reason for withdrawal. Additionally, the United States and China released a groundbreaking announcement to set ambitious goals for climate action and carbon pollution reductions. President Obama has made a pledge for 2025 that keeps the United States on track to cut its carbon pollution 80 percent by 2050 and setting a high bar for future administrations. And for the first time ever, China committed to peak its carbon emissions by 2030 at the latest. In conjunction with our international program, The Sierra Club Foundation played a role in this accomplishment by making targeted grants to partner organizations in countries that confront 18343700 Membership: support and funding of 63 volunteer led chapters and approximately 375 groups, and the development of a broad-based volunteer membership. 17200384 Information and education: literary programs of Sierra Club Books, SIERRA, the organization's magazine, and Communications Group include non-print media channels and Digital Strategies (mission is to align the online activities and technological investments with the broader strategy and success of the Club).SIERRA Magazine: published 6 issues per year with an average print run in excess of 564,000 magazines. Sierra Club Books: offered approximately 100 books about nature or the environment for sale to retailers and other resellers, as well as directly to the public. 9076877 92612681 false true true false true false false true false true true true false false true true true false false false false false false true true false false true false true false false false false false false false false false true false false false false false false false false false false false true 601 0 false 739 true true true false false false true true false false false false false false X 15 13 false false false false true true true true true false true true true true true true true true true true true false AK AL AR CA CT FL GA HI IL KS KY LA MA MD MN MS NC NH NJ NY OK OR PA RI SC TN UT VA WI WV X X X Louis Barnes 4159775500 85 Second St San Francisco CA 941053441 Lane E Boldman Secretary 2.00 0.00 X 0 0 0 Michael Dorsey Director 2.00 0.00 X 0 0 0 Larry Fahn Director 2.00 0.00 X 0 0 0 Dean Wallraff Director 2.00 0.00 X 0 0 0 Jessica Helm Director 2.00 0.00 X 0 0 0 Donna Buell Treasurer 2.00 0.00 X 0 0 0 Aaron Mair Director 2.00 0.00 X 0 0 0 Rob Wilder Director 2.00 0.00 X 0 0 0 Spencer Black Vice-President 2.00 0.00 X 0 0 0 Jim Dougherty Director 2.00 0.00 X 10596 0 0 Susana Reyes Fifth Officer 2.00 0.00 X 0 0 0 Liz Walsh Director 2.00 0.00 X 0 0 0 David A Scott President 2.00 0.00 X 36449 0 3498 Chris Warshaw Director 2.00 0.00 X 0 0 0 Loren Blackford Treasurer 2.00 0.00 X 0 0 0 Charles Frank Director 2.00 0.00 X 0 0 0 Robin Mann Director 2.00 0.00 X 0 0 0 Louis Barnes CF Executive 50.00 0.00 X 192326 0 28899 Hamilton Leong Controller 50.00 0.00 X 158582 0 25758 Phil Eager General Counsel 50.00 0.00 X 127430 0 19581 Tom Neff Asst Treas 2.00 0.00 X 0 0 0 Michael Brune Executive Direc 50.00 0.00 X 209615 0 35348 Adrienne Frazier Dir of Finance 50.00 0.00 X 111767 0 18469 Sarah Hodgdon Natl Program Dir 50.00 0.00 X 188144 0 24413 Bruce Nilles Sr Campaign Dir 50.00 0.00 X 180558 0 16140 Michelle Epstein Depty Chf Adv Officers 50.00 0.00 X 162835 0 27221 David Simon Dir Info Tech 50.00 0.00 X 159265 0 30032 Jesse Simons Chief of Staff 50.00 0.00 X 177929 0 31662 Jennifer Trahan Sr Dir for Cons Fin & Op 50.00 0.00 X 155715 0 29865 Mary Nemerov Chief Advancement Officer 50.00 0.00 X 153339 0 16864 Helen Sweetland Publisher 50.00 0.00 X 203263 0 18973 Bruce Hamilton Dep Exec Dir 50.00 0.00 X 191968 0 29000 Catherine Duvall Dir Public Advoc 50.00 0.00 X 158873 0 22402 Jacquelyn Brown Chief Advancement 50.00 0.00 X 188447 0 29728 Robert Sipchen Dir of Commun. 50.00 0.00 X 215674 0 35205 2982775 443058 69 false true false Target Mkt Team 600 Northpark Town Center Atlanta GA 30328 Marketing 1185487 Palm Coast Data LLC 3787 Solutions Cir Chicago IL 60677 IT Processing 1464494 Blue State Digital 406 7th St NW Washington DC 20004 Consultants 1538875 Blackbaud Inc PO Box 930256 Atlanta GA 31193 Market consultants 618520 Synapse 485 Massachusetts Ave Cambridge MA 02139 Environmental Conslt 681360 32 699365 87611615 88310980 Other program service rev 1170789 1170789 Outings & lodging 7951362 7951362 9122151 730300 730300 0 0 0 13971529 12276586 11500 1694943 -11500 1683443 1683443 18309 699365 548462 -530153 -530153 0 1958498 673479 1285019 1285019 Advertising 1010877 984226 26651 Litigation award fees 1667900 1667900 Royalties 1060110 1060110 28664 28664 3767551 104369291 12103734 984226 2970351 X 1138062 1138062 0 0 0 2321703 898443 906957 516303 0 26829832 24559955 87266 2182611 2292193 2002068 78104 212021 4718662 4121024 160889 436749 3055910 2668910 104184 282816 0 5246700 5133000 98900 14800 168991 168991 464031 464031 1498368 1498368 123300 123300 18890614 18008073 280909 601632 1858800 1518800 8200 331800 6366300 5273300 76900 1016100 910278 866478 17800 26000 270500 270500 4268822 3608222 269500 391100 4686500 3974200 282000 430300 0 0 0 0 1023700 936400 32200 55100 498400 481700 7500 9200 Chapter 15257858 11508458 2658600 1090800 Printing and Publications 5555200 4883200 72800 599200 Membership f/r 1944038 1944038 Other 1827300 1674900 103600 48800 -9130343 -3321081 39200 -5848462 102085719 92612681 5577800 3895238 0 38564902 36192835 5993100 5610100 2302980 3170402 0 0 0 92000 67200 3160000 2625200 16704300 8988900 6253803 7715400 19066262 21193062 6726400 7033100 0 0 214900 1260100 82374347 84867399 11458700 12125692 1972500 1621796 5539000 6511700 18970200 20259188 X 31335272 30301900 8875375 10445811 23193500 23860500 63404147 64608211 82374347 84867399 X 2283572 961057 -2040565 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1213282 1420 992531 992531 true Sierra Club Voter Education Fund 85 Second Street 2nd Fl San Francisco CA 94105 943244759 2399232 false false false 18759100 2113387 2113387 18759100 Part I-A, Line 1 - Direct and Indirect Political Campaign Activities Sierra Club provides administrative and fundraising support to its separate segregated funds (Sierra Club Political Committee and Sierra Club Voter Education Fund) and communicates with its members about candidates, including expressly advocating for their election or defeat.The Sierra Club notifies its members in all membership solicitations that no portion of the membership dues paid to Sierra Club is deductible for charitable tax purposes. X X false 25065800 667000 2309200 1027000 27015000 20518400 641600 3905800 25065800 18148000 618600 1751800 20518400 18400800 614000 -866800 18148000 16145200 728000 1527600 18400800 0.88000 0.12000 false false false 562700 562700 1937840 1617341 320499 4554960 2330066 2224894 7745800 4831002 2914798 1903000 210491 1692509 7715400 7033100 Deferred lease liability 2409100 Pension liability 4102600 6511700 X 114673999 961057 11940851 12901908 101772091 2597200 2597200 104369291 113530399 11444680 11444680 102085719 102085719 Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o 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: Description of organization's collections and how it furthers its purpose. 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: Intended uses of the endowment fund. 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 though new gifts and investment return in accordance with CUPMIFA requirements. Part X : FIN48 Footnote As required by U.S. GAAP, the Club has identified and evaluated its significant tax positions for which the statute of limitations remains open and determined there is no material unrecognized benefit or liability to be recorded. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Segregated fund eliminations $5418911 Reclass fundraising reimbursements $5300000 Reclass cost of sales $673479 Pension related charges $0 Special events expense $548461 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Pension related charges $2597200 Part XII, Line 2d: Other expenses and losses per audited F/S Segregated fund eliminations $4922740 Reclass fundraising reimbursements $5300000 Reclass to cost of sales $673479 Special event expense $548461 X X X X X X true Target Mkt Team 1050 Crown Pte Atlanta GA 30338 Direct Mail false 9896091 3512062 6384029 SD&A Teleserv 5757 W Century LA CA 90045 Telemarketing false 746122 533024 213098 Telefund Inc 59 Temple Pl Boston MA 02111 Telemarketing false 1320542 503172 817370 Donor Svs Grp 11500 WOlympic Los Angele CA 90064 Telemarketing false 982810 477956 504854 Grassroots Cmpg 1321 15th St Denver CO 80202 Canvassing true 151944 315996 M&R Strat 1901 L St NW Washington DC 20036 Telemarketing false 3188954 139359 3049595 Comnet Mkt 1214 Stowe Ave Medford OR 97501 Telemarketing false 102973 122048 Harris Mktg 21250 Calif St Woodland H CA 91367 Telemarketing false 138564 108038 30526 PDR II 79 Chapel Stree Newton MA 02458 Telemarketing false 107995 62148 45847 false 16635995 5773803 11045319 AK AL AZ AR CA CO CT FL GA HI IL IN KS KY LA ME MD MA MI MN MS MO MT NV NH NJ NM NY NC ND OH OK OR PA PR RI SC TN UT VA WA WV WI Other chapter events 447871 434812 13059 280 111041 29297 17555 97306 Trailblazer Ball 172816 167566 5250 9686 62793 2500 136468 1 96987 96987 74755 1911 4870 717674 699365 18309 280 195482 94001 20055 238644 548462 -530153 Part I, Line 2b - Fundraiser Additional Information Grassroots Campaigns, Inc. has custody of funds for less than a day as the funds are forwarded to Sierra Club home office prior to being sent to the processing office. true Allegheny Defense Project 117 West Wood Lane Kane PA 16735 251834508 501(c)(3) 10800 0 Environmental Support Amer Relief Agency 3900 Jackson St NE Columbia Hts MN 55421 411989714 501(c)(3) 6000 0 Enviornmental Support Animal Rescue League of Weste 6620 Hamilton Ave Pittsburgh PA 15206 250325750 501(c)(3) 6800 0 Enviornmental Support Coal to Update Bottle Bill 294 Washington St ste 500 Boston MA 02108 463607179 501(c)(4) 597000 0 Ballot initiative Coalition for Litter Free MA 44 Winter St 4th Fl Boston MA 02108 463607179 501(c)(4) 10000 0 Ballot initiative Deep South Ctr for Env Just 6841 Lake Willow Dr New Orleans LA 70126 562466977 501(c)(3) 12000 0 Enviornmental Support Dine CARE 10A Town Plaza 138 Durango CO 81301 860670809 501(c)(3) 7320 0 Enviornmental Support Env Amer Resarch 218 D St SE 2nd Fl Washington DC 20003 134339865 501(c)(3) 10000 0 Enviornmental Support Env Health Coalition 2727 Hoover Ave 202 National City CA 91950 953798792 501(c)(3) 10000 0 Enviornmental Support Faith Action for Comm Equity PO Box 235950 Honolulu HI 96823 991335935 501(c)(3) 10000 0 Environmental Support Faith in Place 70 E Lake St 920 Chicago IL 60601 364540756 501(c)(3) 7000 0 Environmental Support FL Water & Land Legacy 1700 N Monroe 11-286 Tallahassee FL 32303 460560492 501(c)(4) 6000 0 Enviornmental Support George Washington U 2121 I St NW 301 Washington DC 20052 530196584 501(c)(3) 10345 0 Enviornmental Support GirlTrek Inc 3933 Park Ave Fairfield CT 06825 061811886 501(c)(3) 7000 0 Enviornmental Support Great Basin Wtr Network PO Box 75 Baker NV 89311 352278153 501(c)(3) 10000 0 Environmental Support Heritage Conservancy 85 Old Dublin Pike Doylestown PA 18901 236296515 501(c)(c)(3) 5200 0 Environmental Support Hip Hop Caucus Educ 20 F St NW 7th Fl Washington DC 20001 271165010 501(c)(3) 25000 0 Enviornmental Support J Gordon Comm Develop 2726 Forest Ave Kansas City MO 64109 421590883 501(c)(3) 13400 0 Environmental Support Kentucky Coalition PO Box 1450 London KY 40743 311113237 501(c)(3) 10000 0 Enviornmental Support Movement Strategy Ctr 436 14th St 5th Fl Oakland CA 94612 201037643 501(c)(3) 10000 0 Enviornmental Support NAACP Lake County Branch PO Box 272 North Chicago IL 60014 366208243 501(c)(4) 8000 0 Environmental Support North Shore Land Alliance 151 Post Rd Westbury NY 11568 131610809 501(c)(3) 6000 0 Enviornmental Support Res Publica Inc 857 Broadway 3rd Fl New York NY 10003 134286728 501(c)(3) 10000 0 Enviornmental Support Riverkeeper 20 Secor Rd Ossining NY 10562 273430200 501(c)(3) 10000 0 Environmental Support San Bernadino Mtn Land Tr Box 490 Lake Arrowhead CA 92352 330700417 501(c)(3) 5500 0 Enviornmental Support Society fr Wilderness Stewar 25903 N Turkey Creek Rd Evergreen CO 80439 202591129 501(c)(3) 10000 0 Enviornmental Support Sunflower Community Action 1751 N Ash Wichita KS 67214 481126805 501(c)(3) 5750 0 Environmental Support WBAB Radio 555 Sunrise Hwy West Babylon NY 11704 320297943 501(c)(3) 10000 0 Environmental Support Western NC Alliance 29 N Market St 610 Asheville NC 28806 561422691 501(c)(3) 6000 0 Enviornmental Support Western Penn Conservancy 800 Waterfront Drive Pittsburg PA 15222 251053485 501(c)(3) 5800 0 Environmental Support Wild Earth Guardians 312 Montezuma Ave Santa Fe NM 87501 850406306 501(c)(3) 8200 0 Enviornmental Support 27 4 Grantmaker's Description of How Grants are Used Project Managers work with field staff to monitor the use of funds that are granted locally in the field. Our grant agreements require that the grantee either provide documentation of work and related grant expenses or agree to be audited. X X X true false false false false false false false false false Bruce Hamilton Dep Exec Dir 191968 3903 25097 220968 Bruce Nilles Sr Campaign Dir 180558 3323 12817 196698 Catherine Duvall Dir Public Advoc 158873 3193 19209 181275 David Simon Dir Info Tech 159265 3377 26655 189297 Hamilton Leong Controller 158582 3223 22535 184340 Helen Sweetland Publisher 203263 622 18351 222236 Jacquelyn Brown Chief Advancement 188447 3382 26346 218175 Jennifer Trahan Sr Dir for Cons Fin & Op 155715 3337 26528 185580 Jesse Simons Chief of Staff 177929 3623 28039 209591 Louis Barnes CF Executive 192326 3898 25001 221225 Mary Nemerov Chief Advancement Officer 153339 4599 12265 170203 Michael Brune Executive Direc 209615 5125 30223 244963 Michelle Epstein Depty Chf Adv Officers 162835 2767 24454 190056 Robert Sipchen Dir of Commun. 215674 4026 31179 250879 Sarah Hodgdon Natl Program Dir 188144 3776 20637 212557 Gwyn Jones Employment 62088 Spouse of BD member false Schedule L, Part V Supplemental Information The spouse of board member, James Dougherty, was on the staff of the organization during 2014. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Membership: support and funding of 63 volunteer led chapters and approximately 375 groups, and the development of a broad-based volunteer membership. OTHER PROGRAM SERVICES 5: Chapter allocations: to support activities of local chapters. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Any person interested in advancing the purposes of the Sierra Club maybecome 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, Line 7a: How Members or Shareholders Elect Governing Body All actions requiring a vote of the membership shall be decided by written ballotas provided for in Bylaw 5, Section 2, and Bylaw 11. A quorum for any ballot or forany meeting of the members shall be five percent (5%) of the membership on thedate of record set by the Board of Directors in accordance with law. Each personwho 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 life members and renewed regular members of record on January 31 shall be sent ballots for the annual election of Directors, as provided in the Bylaws. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders In accordance with Corporation Law section 5057, the only membership rights ofmembers of the Club are the rights specifically provided by the Articles, Bylaws,and the Corporation Law. All other privileges or opportunities granted tomembers of the Club under its Standing Rules, policies, or the bylaws or rules ofClub subentities are not rights of membership in the Club for purposes ofCorporation Law section 5057. Form 990, Part VI, Line 11b: Form 990 Review Process A draft of the Form 990 is reviewed by the Finance Department and the Assistant Secretary. After review, a copy is sent for review to the Audit Committee who has been designated by the Board of Directors to review the 990 on their behalf prior to filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 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 the 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 comparison survey every other year to ensure that Club salaries for these individuals are within external market 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, Line 19: Other Organization Documents Publicly Available 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). Form 990 and Form 990-T are available upon request. Other Changes In Net Assets Or Fund Balances - Other Increases Pension related charges = $0 Other Changes In Net Assets Or Fund Balances - Other Decreases Pension related charges = -$2597200 Other Changes In Net Assets Or Fund Balances - Other Decreases Segregated fund eliminations = -$0 Other Changes In Net Assets Or Fund Balances - Other Increases Segregated fund eliminations = $556635 Part VI, Section B, Line 16(b) Sierra Club did not participate or invest in any new joint ventures or similar arrangements with taxable entities during 2014. Sierra Club has a long-standing procedure that it follows when reviewing potential new investment or participation in joint ventures and similar arrangements with taxable entities and the possible impact of such investments on its tax-exempt status, including the negotiation of terms and safeguards to ensure that the organization's exempt status is protected. Sierra Club's procedure was followed for Sierra Clubs investment and participation in such entities during prior tax years but the procedure had not been adopted in writing as of the end of tax year 2014. Sierra Club's procedure for such arrangements involves senior management review and negotiation of any possible transaction, including in-house legal and financial review, and review by Sierra Clubs Board of Directors, as necessary. Proposed transactions are also reviewed by outside legal or tax advisors as appropriate or necessary to safeguard Sierra Club's exempt status for the venture or arrangement.