Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2011
Open to Public Inspection
A For the calendar year, or tax year beginning 01-01-2011 and ending 12-31-2011
BCheck if applicable:
CName of organization
Sierra Club
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
85 Second Street 2nd Floor
 
Room/suite
City or town, state or country, and ZIP + 4
San Francisco, CA94105
D Employer identification number

94-1153307
E Telephone number

G Gross receipts $ 105,003,418
F Name and address of principal officer:
Michael Brune
85 Second St 2nd Floor
San Francisco,CA94105
I
Tax-exempt status: ( 4 ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.sierraclub.org
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1892
M State of legal domicile: CA
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: 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.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a)..... 3 15
4 Number of independent voting members of the governing body (Part VI, line 1b) .... 4 15
5 Total number of individuals employed in calendar year 2011 (Part V, line 2a) ... 5 678
6 Total number of volunteers (estimate if necessary) .... 6 8,560
7a Total unrelated business revenue from Part VIII, column (C), line 12 .. 7a 912,526
b Net unrelated business taxable income from Form 990-T, line 34 .. 7b -238,222
Revenues; Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 74,763,150 84,963,879
9 Program service revenue (Part VIII, line 2g) ......... 7,695,375 7,951,823
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 606,956 799,093
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 3,803,245 4,042,883
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 86,868,726 97,757,678
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 2,237,087 1,094,790
14 Benefits paid to or for members (Part IX, column (A), line 4).....   0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 30,588,301 32,779,900
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 2,054,199 1,254,806
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet4,427,513    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f).... 52,420,342 56,100,015
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 87,299,929 91,229,511
19 Revenue less expenses. Subtract line 18 from line 12....... -431,203 6,528,167
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 68,425,262 74,878,222
21 Total liabilities (Part X, line 26)............. 18,079,007 22,668,649
22 Net assets or fund balances. Subtract line 21 from line 20..... 50,346,255 52,209,573
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title.
Paid preparer use only
Print/type preparer's name
 
Preparer's signature
Date
PTIN
Firm's name Right pointing arrowhead image

Firm's EIN Right pointing arrowhead image
Firm's address Right pointing arrowhead image



Phone no.
May the IRS discuss this return with the preparer shown above? See instructions .........bullet
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2011)
Form 990 (2011)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III .........
1
Briefly describe the organization’s mission: Established by John Muir in 1892 on the notion that experiencing nature fosters a desire to protect it, Sierra Club provides wilderness experiences and opportunities to engage individuals from a variety of backgrounds to "explore, enjoy, and protect" the planet. Enlisting its 1.4 million supporters, 32,000 activists, hundreds of lobbyists, and legal teams in all 50 states, plus Puerto Rico, Sierra Club uses its core capacity strengths--litigation, grassroots organizing, lobbying, public education--to create national and neighborhood demand for environmental protection, to impact environmental laws such as the clean air and water acts, and to protect America's wild lands and wilderness, from Yosemite to the Arctic wilderness. In 2005, the volunteer members of the democratically managed Sierra Club voted to focus the Club's full attention on the human causes and devastating results of climate change. With an audacious goal of reducing U.S. emissions by at least 80 percent by 2050, Sierra
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ....................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ..........................
If “Yes,” describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 44,375,718 including grants of $ 1,094,790 ) (Revenue $   )
Studying and influencing public policy: staff and volunteers engage in legislative and non-legislative activities, including research, education, lobbying, legal and policy development.In 2011, the Sierra Club made enormous headway in its national effort to curb the root cause of climate disruption-fossil fuel combustion-while protecting natural and human communities as well. The Beyond Coal campaign kept any new coal plants from breaking ground. We successfully persuaded the EPA to pass a landmark mercury ruling which will protect the one out of four babies born in this country currently at risk for mercury poisoning. Leading a broad coalition of 200 groups that generated 800,000 comments to the EPA, our Beyond Coal Director Mary Ann Hitt appeared on Good Morning America, CNN, and dozens of other media outlets touting the dangers of mercury-creating a national demand for greater regulation of the toxins emitted by coal generation and burning. 2011 was also an important work in our fight against other dirty fuels. In one year, Sierra Club built the army of activists fighting tar sands from 20,000 to 110,000. More than 12,000 of those activists circled the White House to protest TransCanada's proposed oil pipeline through the most pristine wilderness areas of the United States to be shipped overseas. Additionally more than 40 Sierra Club leaders testified before the state department about the dangers of the pipeline. Hearing our call, the President delayed the approved pipeline for further study. On American highways, the highest fuel standards in history and a reduction in carbon emissions became the law of the land following our activists' blitz of 300,000 emails to President Obama, the EPA, and the National Highway Traffic Safety Administration. Our program to protect America's landscapes celebrated a grand victory when Secretary Salazar agreed to ban uranium mining from 1 million acres of the Grand Canyon, following our media blitz and submission of 100,000 comments to the DOI in support of banning mining operations. In our Protecting America's Waters campaign our volunteers, active in all 50 states, tested and reported on water quality of approximately 48,000 square miles of watersheds that provide water for 184 million Americans. In our outdoors programs, we took 200,000 young people into nature, building the next generation of environmentalists and a movement that reflects the diversity of our country.
4b (Code:   ) (Expenses $ 18,861,800 including grants of $   ) (Revenue $   )
Membership: support and funding of 63 volunteer chapters and approximately 376 groups, and the development of a broad-based volunteer membership.
4c (Code:   ) (Expenses $ 10,139,360 including grants of $   ) (Revenue $   )
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 over 100 environmental themed titles available for sale directly to the public and to retailers and other resellers.
4d Other program services (Describe in Schedule O.)
(Expenses $ 8,269,020 including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet$ 81,645,898
Form 990 (2011)
Form 990 (2011)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? Click to see attachment........
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part IClick to see attachment..........
3
Yes
 
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If “Yes,” complete Schedule C,
Part II
Click to see attachment.........................
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C, Part IIIClick to see attachment........................
5
Yes
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete Schedule D, Part IClick to see attachment....................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas or historic structures? If “Yes,” complete Schedule D, Part IIClick to see attachment
...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III Click to see attachment....................
8
Yes
 
9
Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,”
complete Schedule D, Part IV
Click to see attachment
...................
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If “Yes,” complete Schedule D, Part VClick to see attachment
10
Yes
 
11
If the organization’s answer to any of the following questions is ‘Yes,’ then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable:
a
Did the organization report an amount for land, buildings, and equipment in Part X, line10? If “Yes,” complete Schedule D, Part VI.Click to see attachment
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII.Click to see attachment
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.Click to see attachment
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX.Click to see attachment
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X.Click to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X.Click to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If “Yes,” complete Schedule D, Parts XI, XII, and XIII Click to see attachment
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered ‘No’ to line 12a, then completing Schedule D, Parts XI, XII, and XIII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States or aggregate foreign investments valued at $100,000 or more? If “Yes,” complete Schedule F, Part I.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the U.S.? If “Yes,” complete Schedule F, Part II..
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the U.S.? If “Yes,” complete Schedule F, Part III..
16
 
No
17
Did the organization report a total of more than $15,000, of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part IClick to see attachment
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II.......... Click to see attachment
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III................... Click to see attachment
19
 
No
20a
Did the organization operate one or more hospitals? If “Yes,” complete Schedule H.....
20a
 
No
b
If “Yes” to line 20a, did the organization attach a copy of its audited financial statement to this return? Note. All Form 990 filers that operated one or more hospitals must attach audited financial statements.
20b
 
 
Form 990 (2011)
Form 990 (2011)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants and other assistance to any government or organization in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III..... Click to see attachment
22
 
No
23
Did the organization answer “Yes” to Part VII, Section A, questions 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J................ Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer questions 24b–24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?
......................
24c
 
No
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I......
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I................
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II
.........................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If “Yes,” complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV .........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV
...................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or owner? If “Yes,” complete Schedule L, Part IV..
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I
...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II.......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Parts II, III, IV, and V, line 1.....................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2...
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2...........
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2011)
Form 990 (2011)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V .........
Yes
No
1a
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable. .......
1a
594
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable.
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
No
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return .....................
2a
678
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?.............................
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account or securities account)?.......................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes” to line 5a or 5b, did the organization file Form 8886-T? ........
5c
 
No
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible?..........
6a
Yes
 
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
Yes
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
 
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
 
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?..........................
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?...................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?...............
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?................
8
 
No
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?.........
9a
 
No
b
Did the organization make a distribution to a donor, donor advisor, or related person?......
9b
 
No
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them) ........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
No
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note.
All 501(c)(29) organizations must list in Schedule O each state in which they are licensed to issue qualified health plans, the amount of reserves required by each state, and the amount of reserves the organization allocated to each state.
13a
 
No
b
Enter the aggregate amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.
13b
 
c
Enter the aggregate amount of reserves on hand.
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
No
Form 990 (2011)
Form 990 (2011)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI .........
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
If the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
1a
15
b
Enter the number of voting members included in line 1a, above, who are independent .................
1b
15
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? .................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ............
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ..........
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O .....
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal
Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? ....
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review the Form 990. .....
12a
Did the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Were officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this was done ....................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes," to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If “Yes,” did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
No
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
WV , WI , VA , UT , TN , SC , RI , PA , OR , OK , NY , NJ , NH , ND , NC , MS , MO , MN , MI , ME , MD , MA , LA , KY , KS , IN , IL , HI , GA , FL , CT , CA , AZ , AR , AL , AK
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: MediumBullet
Louis Barnes
85 Second St
San Francisco,CA941053441
(415) 977-5500
Form 990 (2011)
Form 990 (2011)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII .........
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation, and current key employees. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organizations compensated any current or former officer, director, or trustee.
(A)
Name and Title
(B)
Average hours per week (describe hours for related organizations in Schedule O)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W- 2/1099-MISC)
(E)
Reportable compensation from related organizations (W- 2/1099-MISC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) Allison Chin
Treasurer
2.00 X           0 0 0
(2) Chris Warshaw
Fifth Officer
2.00 X           0 0 0
(3) David A Scott
Bd Vice Pres
2.00 X           0 0 0
(4) Rafael Reyes
Director
2.00 X           0 0 0
(5) Susana Reyes
Director
2.00 X           0 0 0
(6) Jim Dougherty
Director
2.00 X           0 0 0
(7) Robin Mann
Bd President
2.00 X           0 0 0
(8) Rob Wilder
Director
2.00 X           0 0 0
(9) Aaron Mair
Director
2.00 X           0 0 0
(10) Donna Buell
Secretary
2.00 X           0 0 0
(11) Jessica Helm
Director
2.00 X           0 0 0
(12) Larry Fahn
Director
2.00 X           0 0 0
(13) Jonathan Ela
Director
2.00 X           0 0 0
(14) Robbie Cox
Director
2.00 X           0 0 0
(15) Lane E Boldman
Director
2.00 X           0 0 0
(16) Phil Wheeler
Asst Treas
2.00     X       0 0 0
(17) Laura Hoehn
General Counsel
50.00     X       128,131 0 19,539
Form 990 (2011)
Form 990 (2011)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title
(B)
Average hours per week (describe hours for related organizations in Schedule O)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W- 2/1099-MISC)
(E)
Reportable compensation from related organizations (W- 2/1099-MISC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(18) Adrienne Frazier
Mgr of Finance
50.00     X       88,639 0 13,938
(19) Michael Brune
Executive Direc
50.00     X       188,004 0 20,062
(20) Phil Eager
Assoc Gen Couns
50.00     X       109,844 0 17,724
(21) Hamilton Leong
Controller
50.00     X       155,303 0 25,928
(22) Louis Barnes
CF Executive
50.00     X       191,194 0 38,708
(23) Robert Sipchen
Director of Communications
50.00       X     183,850 0 38,428
(24) Bruce Niles
Deputy Conservation Dir
50.00       X     163,259 0 18,950
(25) Sarah Hodgdon
Director of Conservation
50.00       X     177,033 0 21,915
(26) Jacquelyn Brown
Chief Advancement Officer
50.00       X     184,870 0 37,629
(27) Carl Pope
Chairman
50.00         X   203,220 0 35,537
(28) Deborah Sorondo
Chief Op Officer
50.00         X   202,131 0 348,658
(29) Bruce Hamilton
Dep Exec Dir
50.00         X   182,137 0 28,918
(30) David Simon
Dir Info Tech
50.00         X   172,754 0 34,432
(31) Susan De La Rosa
Director HR
50.00         X   160,513 0 31,150
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 2,490,882   731,516
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet51
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual .............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person .....
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
Western Environmental Law Center
1216 Lincoln St
Eugene,OR97401
Legal 257,000
Palm Coast Data LLC
3787 Solutions Ctr
Chicago,IL60677
IT processing 1,457,917
Monitor Company Group LP
D3660
Boston,MA02241
Org Consultant 178,003
McGillivrayWesterbergBender
211 S Paterson St
Madison,WI53703
Legal 241,412
Donor Services Group LLC
6715 Sunset Blvd
Los Angeles,CA90028
Telemarketing 237,277
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet16
Form 990 (2011)
Form 990 (2011)
Page 9
Part VIII
Statement of Revenue
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, Gifts, Grants and Other Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c 376,100
d Related organizations...1d  
e Government grants (contributions)1e 10,517
f All other contributions, gifts, grants, and
similar amounts not included above
1f
84,577,262
g Noncash contributions included in lines 1a-1f:$  
h Total. Add lines 1a-1f.......MediumBullet 84,963,879
 Program Service Revenue Business Code
2a Outings & lodging   7,143,535 7,143,535    
b Other program service rev   808,288 808,288    
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 7,951,823
 Other Revenue 3 Investment income (including dividends, interest
and other similar amounts).....MediumBullet 582,666     582,666
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0      
5 Royalties............MediumBullet 0      
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet 0      
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 6,629,098  
b Less: cost or other basis and sales expenses 6,410,971 1,700
c Gain or (loss) 218,127 -1,700
d Net gain or (loss)..........MediumBullet 216,427     216,427
8a Gross income from fundraising events (not including
$ 376,100
of contributions reported on line 1c). See Part IV, line 18 ...
a 57,941
b Less: direct expenses ...b 283,788
c Net income or (loss) from fundraising events..MediumBullet -225,847   -225,847
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet 0      
10a Gross sales of inventory, less
returns and allowances .
a 1,045,118
b Less: cost of goods sold ..b 549,281
c Net income or (loss) from sales of inventory..MediumBullet 495,837 495,837    
Miscellaneous Revenue Business Code
11a Royalties   2,718,835     2,718,835
b Publication & circ   66,726 66,726    
c Advertising   987,332 74,806 912,526  
d All other revenue ....        
e Total. Add lines 11a–11d ......MediumBullet 3,772,893
12 Total revenue. See Instructions....MediumBullet 97,757,678 8,589,192 912,526 3,292,081
Form 990 (2011)
Form 990 (2011)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).
Check if Schedule O contains a response to any question in this Part IX. .........
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 1,094,790 1,094,790
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 0  
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 0  
4 Benefits paid to or for members 0  
5 Compensation of current officers, directors, trustees, and key employees .... 1,570,127 814,986 501,652 253,489
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 0      
7 Other salaries and wages 22,189,083 19,450,704 411,928 2,326,451
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 2,111,000 1,798,673 71,684 240,643
9 Other employee benefits ....... 4,407,388 3,676,355 217,364 513,669
10 Payroll taxes ........... 2,502,302 2,132,081 84,972 285,249
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 5,116,900 5,047,900 5,700 63,300
c Accounting ........... 216,766   216,766  
d Lobbying ........... 575,512 575,512    
e Professional fundraising. See Part IV, line 17.. 1,254,806 1,254,806
f Investment management fees ...... 78,433   78,433  
g Other .......... 12,959,262 12,361,167 82,301 515,794
12 Advertising and promotion .... 1,974,100 1,693,100 45,900 235,100
13 Office expenses ....... 6,384,032 5,480,132 95,100 808,800
14 Information technology ...... 502,926 502,926    
15 Royalties .. 361,300 361,300    
16 Occupancy ........... 3,979,220 3,261,120 310,200 407,900
17 Travel ............ 3,921,600 3,390,800 210,600 320,200
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0      
19 Conferences, conventions, and meetings .... 0      
20 Interest ........... 0      
21 Payments to affiliates ....... 0      
22 Depreciation, depletion, and amortization ..... 642,600 564,100 30,600 47,900
23 Insurance .............. 471,500 444,800 16,900 9,800
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24f. If line 24f amount exceeds 10% of line 25, column (A) amount, list line 24f expenses on Schedule O.)
a SIERRA production costs 830,511 830,511    
b Printing and Publications 5,532,800 5,062,000 76,200 394,600
c Other 1,282,000 1,189,900 48,700 43,400
d Membership f/r 1,583,339 1,583,339    
e Chapter 14,088,582 10,247,882 2,650,500 1,190,200
f All other expenses -4,401,368 81,820 600 -4,483,788
25 Total functional expenses. Add lines 1 through 24f 91,229,511 81,645,898 5,156,100 4,427,513
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2011)
Form 990 (2011)
Page 11
Part X Balance Sheet
(A)
Beginning of year
(B)
End of year
Assets 1 Cash—non-interest-bearing ..........   1 0
2 Savings and temporary cash investments ....... 36,706,699 2 36,593,060
3 Pledges and grants receivable, net ......... 4,566,000 3 6,893,600
4 Accounts receivable, net ......... 2,016,100 4 2,796,900
5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..........   5 0
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
Schedule L ..........   6 0
7 Notes and loans receivable, net .............   7 0
8 Inventories for sale or use .............. 285,400 8 189,900
9 Prepaid expenses and deferred charges ............ 2,619,200 9 2,489,400
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 13,321,800
b Less: accumulated depreciation. ..... 10b 7,712,300 2,577,900 10c 5,609,500
11 Investments—publicly traded securities .......... 14,703,863 11 15,027,362
12 Investments—other securities. See Part IV, line 11 ...... 4,485,700 12 4,906,000
13 Investments—program-related. See Part IV, line 11 ..   13 0
14 Intangible assets .........   14 0
15 Other assets. See Part IV, line 11 ........... 464,400 15 372,500
16 Total assets. Add lines 1 through 15 (must equal line 34)... 68,425,262 16 74,878,222
Liabilities 17 Accounts payable and accrued expenses . 9,928,100 17 10,490,524
18 Grants payable ..........   18  
19 Deferred revenue .......... 1,502,707 19 1,635,325
20 Tax-exempt bond liabilities ..........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Payables to current and former officers, directors, trustees, key
employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties .. 987,100 23 3,375,300
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D..... 5,661,100 25 7,167,500
26 Total liabilities. Add lines 17 through 25..... 18,079,007 26 22,668,649
Net Assets or Fund Balance Organizations that follow SFAS 117, check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets ..... 26,083,755 27 24,480,773
28 Temporarily restricted net assets ..... 2,943,300 28 5,795,600
29 Permanently restricted net assets ..... 21,319,200 29 21,933,200
Organizations that do not follow SFAS 117, check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ..... 50,346,255 33 52,209,573
34 Total liabilities and net assets/fund balances ..... 68,425,262 34 74,878,222
Form 990 (2011)
Form 990 (2011)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI .........
1
Total revenue (must equal Part VIII, column (A), line 12) ...
1
97,757,678
2
Total expenses (must equal Part IX, column (A), line 25) ....
2
91,229,511
3
Revenue less expenses. Subtract line 2 from line 1 ...
3
6,528,167
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
50,346,255
5
Other changes in net assets or fund balances (explain in Schedule O) ...
5
-4,664,849
6
Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B)) ....
6
52,209,573
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII .........
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?....
2a
 
No
b
Were the organization’s financial statements audited by an independent accountant?........
2b
Yes
 
c
If “Yes,” to 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O. ...........................
2c
Yes
 
d
If “Yes” to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a separate basis, consolidated basis, or both:
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ................
3a
 
No
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. ..
3b
 
No
Form 990 (2011)
Additional Data


Software ID: 11000144
Software Version: 2011v1.2
Form 990, Special Condition Description:
Special Condition Description
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2011
Name of organization
Sierra Club
 
Employer identification number

94-1153307
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet   $    
Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on Part I, line 2, of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2011)

Page 2
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
Name of organization
Sierra Club
 
Employer identification number

94-1153307
Part I
Contributors (see Instructions). Use duplicate copies of Part I if additional space is needed.
     
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED




(Complete Part II if there is a noncash contribution.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Page 3
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
Name of organization
Sierra Club
 
Employer identification number

94-1153307
Part II
Noncash Property (see Instructions). Use duplicate copies of Part II if additional space is needed.
     
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions).
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions).
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions).
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions).
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions).
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions).
(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Page 4
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
Name of organization
Sierra Club
 
Employer identification number

94-1153307
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet $  

Use duplicate copies of Part III if additional space is needed
(a) No.
from
Part I
(b)
Purpose of gift
(c)
Use of gift
(d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I
(b)
Purpose of gift
(c)
Use of gift
(d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I
(b)
Purpose of gift
(c)
Use of gift
(d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I
(b)
Purpose of gift
(c)
Use of gift
(d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Additional Data


Software ID: 11000144
Software Version: 2011v1.2
SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet Complete if the organization is described below.
SchCMd Bullet Attach to Form 990 or Form 990-EZ. SchCMd Bullet See separate instructions.
OMB No. 1545-0047
2011
Open to Public
Inspection
If the organization answered “Yes” to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered “Yes” to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered “Yes” to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, line 35c (Proxy Tax), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
Sierra Club
 
Employer identification number

94-1153307
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV.
2
Political expenditures ....................................SchCMd Bullet
$ 32,000
3
Volunteer hours ........................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 .........SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 ......SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............
4a
Was a correction made? .........................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c) except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet
$ 32,000
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ...................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b..SchCMd Bullet

$ 32,000
4
Did the filing organization file Form 1120-POL for this year? ..........................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.










For Privacy Act and Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2011

Schedule C (Form 990 or 990-EZ) 2011
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check expenses, and share of excess lobbying expenditures).
B Check
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a) Filing
organization's
totals
(b) Affiliated group
totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......    
b Total lobbying expenditures to influence a legislative body (direct lobbying) .......    
c Total lobbying expenditures (add lines 1a and 1b) ...................    
d Other exempt purpose expenditures ........................    
e Total exempt purpose expenditures (add lines 1c and 1d) ...............    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
   
  If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:    
  Not over $500,00020% of the amount on line 1e.    
  Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.    
  Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.    
  Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.    
  Over $17,000,000$1,000,000.    
       
g Grassroots nontaxable amount (enter 25% of line 1f) .................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ......................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
  Calendar year (or fiscal year
beginning in)
(a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) Total
             
2a Lobbying non-taxable amount          
             
b Lobbying ceiling amount
(150% of line 2a, column(e))
         
             
c Total lobbying expenditures          
             
d Grassroots nontaxable amount          
             
e Grassroots ceiling amount
(150% of line 2d, column (e))
         
             
f Grassroots lobbying expenditures          
Schedule C (Form 990 or 990-EZ) 2011


Schedule C (Form 990 or 990-EZ) 2011
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each “Yes” response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? .........................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....
 
 
c
Media advertisements? ....................................
 
 
 
d
Mailings to members, legislators, or the public? .........................
 
 
 
e
Publications, or published or broadcast statements? .......................
 
 
 
f
Grants to other organizations for lobbying purposes? .......................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? ........
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......
 
 
 
i
Other activities? ..........................
 
 
 
j
Total. Add lines 1c through 1i ...............................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 .................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ................
1
 
No
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ................
2
 
No
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........
3
 
No
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2 are answered “No” OR (b) Part III-A, line 3 is answered “Yes”.
1
Dues, assessments and similar amounts from members .....................
1
18,218,800
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a
Current year .........................................
2a
3,120,188
b
Carryover from last year ....................................
2b
 
c
Total ...........................................
2c
3,120,188
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
18,218,800
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) ..............
5
 
Part IV
Supplemental Information
Complete this part to provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, Part II-A; line 5; and Part ll-B, line 1.
Also, complete this part for any additional information.
Identifier Return Reference Explanation
Schedule C (Form 990 or 990EZ) 2011

Additional Data


Software ID: 11000144
Software Version: 2011v1.2

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
Sierra Club
 
Employer identification number

94-1153307
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .......    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) ...    
4 Aggregate value at end of year .......    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................
9
In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958), relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 52283D
Schedule D (Form 990) 2011

Schedule D (Form 990) 2011
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIV and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIV.
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back
1a Beginning of year balance .... 18,400,800 16,145,200 13,134,900  
b Contributions ........ 614,000 728,000 776,500  
c Net investment earnings, gains, and losses ... -866,800 1,527,600 2,233,800  
d Grants or scholarships .....        
e Other expenditures for facilities
and programs ........
       
f Administrative expenses ....        
g End of year balance ...... 18,148,000 18,400,800 16,145,200  
2
Provide the estimated percentage of the year end balance (line 1g) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet100.000 %
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
No
4
Describe in Part XIV the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   562,700 562,700
b Buildings ................   2,424,993 1,779,400 645,593
c Leasehold improvements ............   4,495,107 1,302,734 3,192,373
d Equipment ................   5,839,000 4,630,166 1,208,834
e Other .................        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 5,609,500
Schedule D (Form 990) 2011

Schedule D (Form 990) 2011
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)
(b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 4,906,000
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of Liability (b) Book value
Federal Income Taxes  
Pension liability 7,167,500








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 7,167,500
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).
Schedule D (Form 990) 2011

Schedule D (Form 990) 2011
Page 4
Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1 Total revenue (Form 990, Part VIII, column (A), line 12) .................... 1 97,757,678
2 Total expenses (Form 990, Part IX, column (A), line 25) ..................... 2 91,229,511
3 Excess or (deficit) for the year. Subtract line 2 from line 1 ............. 3 6,528,167
4 Net unrealized gains (losses) on investments .......................... 4 -2,238,327
5 Donated services and use of facilities ............................. 5  
6 Investment expenses ................................... 6  
7 Prior period adjustments .................................. 7  
8 Other (Describe in Part XIV.) ................................. 8 -2,403,240
9 Total adjustments (net). Add lines 4 through 8 ......................... 9 -4,641,567
10 Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 ......... 10 1,886,600
Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1 102,916,500
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a -2,238,327
b Donated services and use of facilities ......... 2b 4,466,900
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIV.) ............ 2d 2,930,249
e Add lines 2a through 2d ..................... 2e 5,158,822
3 Subtract line 2e from line 1..................... 3 97,757,678
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIV.) ........... 4b  
c Add lines 4a and 4b....................... 4c  
5 Total Revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 97,757,678
Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ............. 1 101,029,900
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a 4,466,900
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIV.) ............ 2d 5,333,489
e Add lines 2a through 2d...................... 2e 9,800,389
3 Subtract line 2e from line 1..................... 3 91,229,511
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIV.) ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 91,229,511
Part XIV
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
Part X 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 XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Segregated fund eliminations $300420 Reclass fundraising reimbursements $4200000 Reclass to cost of sales $549281 Special event expense $283788
Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 Segregated fund eliminations $364780 Reclass fundraising reimbursements $4200000 Reclass cost of sales $549281 Pension related charges $-2467600 Special events expense $283788
Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances Segregated fund eliminations $41078 Segregated fund eliminations $ -0 Pension related charges $ -2467600
Part V, Line 4 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 III, Line 4 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 III, Line 1a 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.
Schedule D (Form 990) 2011

Additional Data


Software ID: 11000144
Software Version: 2011v1.2




SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19,or if the organization entered more than $15,000 on Form 990-EZ, line 6a.right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
Sierra Club
 
Employer identification number

94-1153307
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If “Yes,” list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization. Form 990-EZ filers are not required to complete this table.
(i) Name and address of individual
or entity (fundraiser)
(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity
(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i)
(vi) Amount paid to
(or retained by)
organization
Yes No
 
Harris Direct
6800 Owensmouth
 
Canoga Prk, CA91303
Telemarketing   No   13,288  
 
Pb Interest Com
7700 Leesburg
 
Falls Chrc, VA22043
Telemarketing   No 73,814 47,510 26,304
 
FSI-Fundraising
411 N Harbor
 
San Pedro, CA90731
Telemarketing   No 61,592 62,816  
 
SD&A Teleserv
5757 W Century
 
LA, CA90045
Telemarketing   No 525,859 83,684 442,175
 
Donor Sva Grp
11500 WOlympic
 
Los Angele, CA90064
Telemarketing   No 681,994 247,306 434,688
 
Telefund Inc
59 Temple Pl
 
Boston, MA02111
Telemarketing   No 1,206,175 365,730 840,445
 
Adams Hussey
1400 I St NW
 
Washington, DC20005
Direct Mail   No 6,212,117 530,258 5,681,859
 
Fnd for Pub Int
44 Winter St
 
Boston, MA02108
Canvassing Yes   400,545 672,825  
 
Share Group
73 Chapel St
 
Newton, MA02458
Telemarketing   No 1,209,092 814,728 394,364
Total .................right arrow 10,371,188 2,838,145 7,819,835
3
List all states in which the organization is registered or licensed to solicit funds or has been notified it is exempt from registration or licensing.
WI, WV, WA, VA, UT, TN, SC, RI, PR, PA, OR, OK, OH, ND, NC, NY, NJ, NH, MT, MO, MS, MN, MI, MA, MD, ME, LA, KY, KS, IN, IL, HI, GA, FL, CT, CO, CA, AR, AZ, AK, AL
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2011
Schedule G (Form 990 or 990-EZ) 2011
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 on Form 990-EZ, line 6a. List events with gross receipts greater than $5,000.
(a) Event #1

Other chapter events
(event type)
(b) Event #2

Dinner
(event type)
(c) Other Events

1
(total number)
(d) Total Events
(Add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . . 287,285 77,660 69,096 434,041
2 Less: Charitable
contributions . . .
242,592 64,412 69,096 376,100
3 Gross income (line 1
minus line 2) . . .
44,693 13,248   57,941
VerticalDirectExpenses 4 Cash prizes . . .        
5 Non-cash prizes . . 772   160 932
6 Rent/facility costs . . 54,019   39,200 93,219
7 Food and beverages . . 55,639 25,202 1,499 82,340
8 Entertainment . . . 4,319 330   4,649
9 Other direct expenses . 55,367 29,360 17,921 102,648
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow 283,788
11 Net income summary. Combine lines 3 and 10 in column (d)............ right arrow -225,847
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo
(c) Other gaming (d) Total gaming (Add col. (a) through col. (c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
 
 
 
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Combine lines 1 and 7 in column (d) .......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," Explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," Explain:
 
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
Schedule G (Form 990 or 990-EZ) 2011
Schedule G (Form 990 or 990-EZ) 2011
Page 3
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
 
b
An outside facility ........................
13b
 
14
Provide the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Complete this part to provide additional information for responses to quuestion on Schedule G (see instructions.)
Identifier ReturnReference Explanation
Part I, Line 2b - Fundraiser Additional Information   The Fund for Public Interest 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.
Schedule G (Form 990 or 990-EZ) 2011
Additional Data


Software ID: 11000144
Software Version: 2011v1.2
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
OMB No. 1545-0047
2011
Open to Public
Inspection
Name of the organization
Sierra Club
 
Employer identification number
94-1153307
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use
Part IV and Schedule I-1 (Form 990) if additional space is needed
......................... lBullet
(a) Name and address of organization
or government
(b) EIN (c) IRC Code section
if applicable
(d) Amount of cash grant (e) Amount of non-cash
assistance
(f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
non-cash assistance
(h) Purpose of grant
or assistance
(1) Womens Wilderness Institute1501Lee Hill Dr 16
Boulder,CO80304
84-1439821 501(c)(3) 30,000 0     Environmental Support
(2) Wilderness Inquiry808 14th Ave SE
Minneapolis,MN55414
93-0708637 501(c)(3) 30,120 0     Environmental Support
(3) WI Sierra Club Educ Comm222 South Hamilton St Ste 1
Madison,WI53703
94-1153307 501(c)(4) 11,200 0     Environmental Support
(4) Western Penn Conservancy800 Waterfront Dr
Pittsburgh,PA15222
25-1053485 501(c)(3) 8,300 0     Environmental Support
(5) Wasatch Adaptive Sports2561 E 6485 S
Salt Lake City,UT84121
94-2864171 501(c)(3) 30,000 0     Environmental Support
(6) W Virginia Environ Council2206 Washington St E
Charleston,WV25311
29-1441605 501(c)(4) 8,000 0     Environmental Support
(7) Virginia Organizing Project703 Concord Ave
Charlottesville,VA22903
54-1674992 501(c)(3) 10,050 0     Environmental Support
(8) Trout UnlimitedPO Box 483
Uniontown,PA15401
25-1761896 501(c)(3) 6,775 0     Environmental Support
(9) Tides CenterPO Box 29907
San Francisco,CA94129
94-3213100 501(c)(3) 17,300 0     Environmental Support
(10) The Wilderness Society1615 M St NW
Washington,DC20036
53-0167933 501(c)(3) 6,000 0     Environmental Support
(11) The Partnership Project1615 M Street NW
Washington,DC20036
52-2192070 501(c)(3) 50,000 0     Environmental Support
(12) Texans Against Tenaska12119 Private Road 2180
Abilene,TX79602
45-2633974 501(c)(3) 10,000 0     Environmental Support
(13) Tenn Parks & Greenways Fdn1205 Linden Ave A
Nashville,TN37212
62-1557574 501(c)(3) 11,672 0     Environmental Support
(14) Team River Runner5007 Stone Road
Rockville,MD20853
20-3838651 501(c)(3) 6,359 0     Environmental Support
(15) Sun Valley Adaptive ProgPO Box 6791
Ketchum,ID83340
82-0512146 501(c)(3) 30,000 0     Environmental Support
(16) Regents U of MichiganUniversity of Michigan
Ann Arbor,MI48109
38-6006309 501(c)(3) 21,292 0     Environmental Support
(17) Project SanctuaryPO Box 1563
Granby,CO80446
26-1410596 501(c)(3) 20,000 0     Environmental Support
(18) Plains Justice100 1st Street SW
Cedar Rapids,IA52404
38-3748744 501(c)(3) 20,000 0     Environmental Support
(19) Partnership for Smarter Grwth2319 East Broad St
Richmond,VA23223
51-0523792 501(c)(3) 10,000 0     Environmental Support
(20) Netroots Nation60 29th St Suite 664
San Francisco,CA94110
20-4465717 501(c)(4) 7,500 0     Environmental Support
(21) NC League of Conserv VtrsPO Box 12671
Raleigh,NC27601
23-7206810 501(c)(3) 25,000 0     Environmental Support
(22) NC Coastal Federation3609 Highway 24
Newport,NC28570
58-1494098 501(c)(3) 17,000 0     Environmental Support
(23) Native Movement408 East Route 66
Flagstaff,AZ86001
68-0535413 501(c)(3) 10,000 0     Environmental Support
(24) Maine Citizens for Clean EnerPO Box 743
Augusta,ME04332
45-3678732 501(c)(3) 30,000 0     Environmental Support
(25) Little Village Env Justice Or2856 South Millard
Chicago,IL60623
36-4259477 501(c)(3) 8,000 0     Environmental Support
(26) J Gordon Comm Develop2726 Forest Ave
Kansas City,MO64109
42-1590883 501(c)(3) 17,333 0     Environmental Support
(27) Izaak Walton League of Amer1619 Dayton Ave Ste 202
St Paul,MN55104
36-1930035 501(c)(3) 8,333 0     Environmental Support
(28) Greenbelt Alliance631 Howard Street Ste 510
San Francisco,CA94105
94-1676747 501(c)(3) 10,000 0     Environmental Support
(29) Grand Valley State UnivOne Campus Drive
Allendale,MI49401
38-1684280 501(c)(3) 10,000 0     Environmental Support
(30) Environmental Support26 E Exchange St Ste 206
St Paul,MN55101
23-7412105 501(c)(3) 120,000 0     Environmental Support
(31) Env Concerned CitizensPO Box 254
Hudson,MI49247
30-0216242 501(c)(3) 10,000 0     Environmental Support
(32) Energy Conservation Council189 Hope Summit Rd
EightyFour,PA15330
30-0199029 501(c)(3) 10,000 0     Environmental Support
(33) Earth Island Institute2150 Allston Way Ste 460
Berkeley,CA94704
94-2889684 501(c)(3) 47,265 0     Environmental Support
(34) Dine CARE10A Town Plaza Ste 138
Durango,CO81301
86-0670809 501(c)(3) 13,913 0     Environmental Support
(35) Crawford Stewardship Project18641 Gays View Rd
Gays Mills,WI54631
26-1210395 501(c)(3) 11,000 0     Environmental Support
(36) Conservation AlabamaPO Box 130656
Birmingham,AL35213
20-8420116 501(c)(3) 12,100 0     Environmental Support
(37) Coal River Mountain Watch38834 Coal River Rd
Whitesville,WV25209
55-0765268 501(c)(3) 13,500 0     Environmental Support
(38) Clearwater Conservancy2555 N Atherton Street
State College,PA16803
25-1413990 501(c)(3) 9,000 0     Environmental Support
(39) Cherokee Forest Voices1101 Antioch Rd
Johnson City,TN37604
31-1667212 501(c)(3) 12,670 0     Environmental Support
(40) Center for Coalfield Justice96 E Chestnut Street
Washington,PA15301
25-1781592 501(c)(3) 10,750 0     Environmental Support
(41) Carroll Concerned CitizensPO Box 503
Carrollton,OH44615
27-4819448 501(c)(3) 10,000 0     Environmental Support
(42) Assoc of Amputee Surfers IncPO Box 5045
San Luis Obispo,CA93403
68-0569858 501(c)(3) 6,120 0     Environmental Support
(43) Armed Services YMCA of MO29 Young Street
Ft Leonard Wood,MO65473
36-3274346 501(c)(3) 7,150 0     Environmental Support
(44) Appalachian Voices191 Howard St
Boone,NC28607
56-2049956 501(c)(3) 5,100 0     Environmental Support
(45) Appalachian Voices171 Grand Blvd
Boone,NC28607
56-2049956 501(c)(3) 9,000 0     Environmental Support
(46) Allegheny Defense Project1404 N Negley Ave
Pittsburgh,PA15206
25-1834508 501(c)(3) 16,500 0     Environmental Support
(47) 8th Day Center for Justice205 W Monroe St 500
Chicago,IL60606
36-2826825 501(c)(3) 8,000 0     Environmental Support
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
44
3
Enter total number of other organizations listed in the line 1 table ......................... . Bullet Image
3
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2011

Schedule I (Form 990) 2011
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Use Schedule I-1 (Form 990) if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients
(c)Amount of
cash grant
(d)Amount of
non-cash assistance
(e)Method of valuation (book,
FMV, appraisal, other)
(f)Description of non-cash assistance













Part IV
Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.
Identifier Return Reference Explanation
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.
Schedule I (Form 990) 2011


Additional Data


Software ID: 11000144
Software Version: 2011v1.2


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
Sierra Club
 
Employer identification number

94-1153307
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ....
2
 
 
3
Indicate which, if any, of the following the organization uses to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ...............
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? ........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? ........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
No
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 50053T
Schedule J (Form 990) 2011

Schedule J (Form 990) 2011
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and column (E) for that individual.
(A) Name (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1) Susan De La Rosa (i)
(ii)
160,513
 
 
 
 
 
3,218
 
27,932
 
191,663
 
 
 
(2) Sarah Hodgdon (i)
(ii)
177,033
 
 
 
 
 
2,770
 
19,145
 
198,948
 
 
 
(3) Robert Sipchen (i)
(ii)
183,850
 
 
 
 
 
3,729
 
34,699
 
222,278
 
 
 
(4) Michael Brune (i)
(ii)
188,004
 
 
 
 
 
1,762
 
18,300
 
208,066
 
 
 
(5) Louis Barnes (i)
(ii)
191,194
 
 
 
 
 
3,744
 
34,964
 
229,902
 
 
 
(6) Jacquelyn Brown (i)
(ii)
184,870
 
 
 
 
 
3,685
 
33,944
 
222,499
 
 
 
(7) Hamilton Leong (i)
(ii)
155,303
 
 
 
 
 
2,995
 
22,933
 
181,231
 
 
 
(8) Deborah Sorondo (i)
(ii)
202,131
 
 
 
 
 
313,377
 
35,281
 
550,789
 
 
 
(9) David Simon (i)
(ii)
172,754
 
 
 
 
 
3,574
 
30,858
 
207,186
 
 
 
(10) Carl Pope (i)
(ii)
203,220
 
 
 
 
 
4,147
 
31,390
 
238,757
 
 
 
(11) Bruce Niles (i)
(ii)
163,259
 
 
 
 
 
2,594
 
16,356
 
182,209
 
 
 
(12) Bruce Hamilton (i)
(ii)
182,137
 
 
 
 
 
3,613
 
25,305
 
211,055
 
 
 




Schedule J (Form 990) 2011

Schedule J (Form 990) 2011
Page 3
Part III
Supplemental Information
Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information.
Identifier Return Reference Explanation
Schedule J (Form 990) 2011

Additional Data


Software ID: 11000144
Software Version: 2011v1.2
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.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2011
Open to Public
Inspection
Name of the organization
Sierra Club
 
Employer identification number

94-1153307
Identifier Return Reference Explanation
  Part VI, Section B, Line 16(b) Sierra Club has a long-standing procedure that it follows when 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, including the negotiation, in such arrangements, of terms and safeguards to ensure that the organization's exempt status is protected. However, the procedure had not been adopted in writing as of the end of tax year 2011. Sierra Club intends to formalize its long-standing procedures into a written policy, in consultation with outside legal advisors.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 and approval by Sierra Club's Board of Directors. 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.
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. The Executive Team, the Executive Director, and the 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 7b 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 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.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2011

Additional Data


Software ID: 11000144
Software Version: 2011v1.2