Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| Part VII Compensation | Carl Pope is identified in Part VII as both an officer and highest compensated employee. He served as Executive Director, a corporate officer, from 1/1/10 through 3/16/10, at which time his role changed to Chairman (a highest compensated employee) for the remainder of the year. Carl Pope received compensation as Executive Director, for the period 1/1/10 through 3/16/10 in the amount of $42,555. For the period 3/16/10 through 12/31/10, Carl Pope received compensation as Chairman in the amount of $161,709. Allison Chin was compensated as President through May, 2010. She served as Fifth Officer for the remainder of the year but did not receive compensation in that capacity. | |
| Part VI, Section B, Line 16(b) | Sierra Club has a long-standing procedure for reviewing potential investment or participation in joint ventures and similar arrangements with taxable entities and the possible impact of such investments on its tax-exempt status. Sierra Club did not participate or invest in any new joint ventures or similar arrangements with taxable entities during 2010. Sierra Club's procedure was followed for Sierra Club's 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 2010. Sierra Club is in the process of adopting a written policy to reflect its existing procedure, in consultation with outside legal advisors.Sierra Club's procedure (followed for prior tax years) involves senior management review and negotiation of any possible transaction, including in-house legal and financial review, and review by Sierra Club's Board of Directors. Proposed transactions are also reviewed by outside legal or tax advisors as appropriate or necessary. | |
| Form 990, Part VI, Line 19 | 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. |
| Form 990, Part VI, Line 15b | 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. Relevant cabinet officers, the Chief Operating Officer and Director of Human Resources must approve specific raises. |
| Form 990, Part VI, Line 12c | 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 11 | Form 990, Part VI, Line 11: Form 990 Review Process | The Board of Directors have delegated the responsibility of preparing and reviewing the IRS Form 990 to a professional tax consultant. The tax accountant prepares a draft of the Form 990 which is reviewed by the Finance Department, the Assistant Secretary and Assistant Treasurer. A final copy is sent to the Audit Committee for review and then the final copy is sent back to the tax accountant for final review and filing. |
| Form 990, Part VI, Line 7a | 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 6 | 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 III, Line 4d | Form 990, Part III, Line 4d : Other Program Services Description | OTHER PROGRAM SERVICES 4: Membership: support and funding of 63 volunteer chapters and approximately 376 groups, and the development of a broad-based volunteer membership. OTHER PROGRAM SERVICES 5: Chapter allocations: to support activities of local chapters. ($587,700) |
| Software ID: | 10000105 |
| Software Version: | 2010v3.2 |