Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
Center for Sustainable Economy
Employer identification number
36-4541988
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2011.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2010.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
241,610
78,840
29,439
38,032
57,254
445,175
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
25,935
21,702
33,167
1,850
3,060
85,714
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
267,545
100,542
62,606
39,882
60,314
530,889
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
530,889
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
267,545
100,542
62,606
39,882
60,314
530,889
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
19
5
6
4
4
38
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
19
5
6
4
4
38
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
58
58
13
Total support (Add lines 9, 10c, 11 and 12.).
267,564
100,547
62,612
39,886
60,376
530,985
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
99.980 %
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
99.990 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
0.010 %
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
0.010 %
19a
33 1/3% support tests—2011.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2010.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2011
Additional Data
Software ID:
11000144
Software Version:
2011v1.2
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
Center for Sustainable Economy
Employer identification number
36-4541988
Identifier
Return Reference
Explanation
Form 990-EZ, Part I, Line 16.7
Other Expenses.7
Dues & subscriptions $171
Form 990-EZ, Part I, Line 16.6
Other Expenses.6
Bank charges $180
Form 990-EZ, Part I, Line 16.4
Other Expenses.4
Board expenses $530
Form 990-EZ, Part I, Line 16.3
Other Expenses.3
Computer software & hardware $2235
Form 990-EZ, Part I, Line 16.2
Other Expenses.2
Telephone & network $2725
Form 990-EZ, Part I, Line 16.1
Other Expenses.1
Consultants $8551
Form 990-EZ, Part I, Line 16.1005
Other Expenses.1005
Travel $5800
Form 990-EZ, Part I, Line 16.1002
Other Expenses.1002
Office Expenses $534
Form 990-EZ, Part I, Line 8.1
Other Revenue.1
$58
Client Note 1 - Allocation of Costs Between Programs, Program Descriptions, and Program Accomplishments in 2011:Program I: Public Policy Initiatives and Market Based Solutions (10%)The Center for Sustainable Economy helps communities, public agencies, and businesses develop land use, economic development, and management plans and policies that protect and restore natural areas, reduce carbon emissions, bolster economic welfare, and enhance social equity. We have worked with forest and wildlands protection organizations throughout the United States to design map-based reserve systems based on principles of conservation biology as well as economic transition plans based on ecological restoration. We have worked with neighborhood coalitions and community groups to develop and promote ordinances for protection of open space and scenic corridors, affordable housing, and living wages. We have worked with community organizations to identify and implement policies that promote local self reliance. Accomplishments in 2011 include:"Stimulating the Green Industry Transition, a Policy Brief. In a world of increasing resource scarcity, climate change, pollution, and depletion of natural capital, economic growth must increasingly rely on clean and efficient production processes to be sustained. Green industry is a concept used to capture this reality. CSE teamed up win economist Erin Gray to prepare a policy brief for the United Nations Industrial Development Organization to help countries understand the range of regulatory, taxation, expenditure, and institutional-based policy options they should consider to advance the green industry transition.Program II: Analyzing the Benefits and Costs of Natural Resource Management Decisions (60%)CSE's economists help expose the true costs associated with both public and private sector decisions to deplete natural capital, exacerbate sprawl, and increase air and water pollution. Conversely, we document the true benefits associated with protection of natural areas, ecological restoration, and other sustainable land management activities. Because many of these benefits and costs are not experienced as market transactions, we employ a range of techniques for assessing non-market impacts in addition to more traditional techniques such as regional modeling that consider effects on jobs and income. To inform our economic analysis, CSE works with biologists, environmental planners, hydrologists, and geographic information specialists to document the direct, indirect, and cumulative environmental impacts of intensive land uses such as logging, grazing, mining, oil and gas leasing, road building, and urban development. We also work with counties, cities, and businesses to calculate and identify measures they can take to reduce their ecological footprint.Accomplishments in 2011 include:"Chuitna Coal Project. Economic damages to Alaska's fish, wildlife, scenery, recreation and tourism will exceed any benefits by a wide margin, according to a new analysis by CSE of the likely magnitude of net public benefits associated with the Chuitna Coal Project along Cook Inlet. Prepared for Cook Inletkeepers, the CSE report follows federal and state procedures for true cost accounting of the project and weighs the potential net revenues, jobs, and incomes generated by the project against damages to ecosystem services, air quality and climate. The analysis is based on the best publicly available information released to date about the project, and has been submitted into the administrative record and to Governor Parnell to provide a more complete perspective of the project's economic impacts than is now being considered by federal and state decision makers."Outer Continental Shelf Oil and Gas Leasing Program Evaluation. In November 2011, the Department of Interior's Bureau of Ocean Energy Management (BOEM) issued the proposed Outer Continental Shelf (OCS) Oil and Gas Leasing Program for 2012-2017 and accompanying Draft Programmatic Environmental Impact Statement (DPEIS). Legally, BOEM is required to ensure that the Program is planned and operated in a manner that maximizes net public benefits taking into consideration all relevant benefits and costs to society. In February of 2012, CSE completed a preliminary critique of the economic analysis supporting the Program and the DPEIS for its partner Oceana. We found (a) that BOEM presents a biased characterization and analysis of the no action alternative that significantly understates its economic and social value; (b) that Program benefits are substantially exaggerated, for instance, by including private profits and by failing to account for exports; (c) that Program costs are significantly underestimated by excluding costs of public subsidies, ecosystem service damages and carbon emissions damage; (d) that the DPEIS fails to incorporate the economic analysis in a manner prescribed by NEPA and its implementing regulations, and (f) that BOEM failed to model the effects of a wide range of policy interventions that affect Program economics.Program III: Sustainability On-Line (30%)Center for Sustainable Economy has teamed up with award-winning web developer Kinga Dow Productions and other non-profit partners to provide interactive tools for government, business, and educators seeking to utilize the vast power of the web to promote sustainable decision making and advance environmental education. We offer four major categories of on-line solutions: footprint calculators to promote green products, sustainability challenges for branches, franchises, or chains, on-line courses and interactive lesson plans, and sustainability reporting and company green pages.Accomplishments in 2011 include:"Ecologcial Footprint Quiz Licensing and Education. Throughout 2011 CSE's Ecological Footprint Quiz at www.myfootprint.org continued to be one of the world's most popular sites for evaluating the impacts of personal consumption choices on the planet and the benefits of more sustainable lifestyles. The quiz was visited by over 1,00,000 people worldwide. In addition, CSE partnered with Princeton University to provide a licensed version of the quiz for use in its sustainability programs on campus.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.