Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
Center for Sustainable Economy
Employer identification number
36-4541988
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here........................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2012.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2011.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
78,840
29,439
38,032
57,254
15,891
219,456
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
21,702
33,167
1,850
3,060
29,009
88,788
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
100,542
62,606
39,882
60,314
44,900
308,244
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
308,244
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
9
Amounts from line 6...
100,542
62,606
39,882
60,314
44,900
308,244
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
5
6
4
4
19
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
5
6
4
4
19
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
58
58
13
Total support. (Add lines 9, 10c, 11, and 12.)..
100,547
62,612
39,886
60,376
44,900
308,321
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
99.980 %
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
99.980 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
0.010 %
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
0.010 %
19a
33 1/3% support tests—2012.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2011.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2012
Additional Data
Software ID:
12000229
Software Version:
2012v2.0
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
Center for Sustainable Economy
Employer identification number
36-4541988
Identifier
Return Reference
Explanation
Form 990-EZ, Part I, Line 16.4
Other Expenses.4
Postage/Freight $66
Form 990-EZ, Part I, Line 16.3
Other Expenses.3
Bank charges $136
Form 990-EZ, Part I, Line 16.2
Other Expenses.2
Telephone & network $1060
Form 990-EZ, Part I, Line 16.1
Other Expenses.1
Consultants $11296
Form 990-EZ, Part I, Line 16.1005
Other Expenses.1005
Travel $13593
Client Note 1 - Allocation of Costs Between Programs, Program Descriptions, and Program Accomplishments in 2012:Program I: Public Interest Economics (65%)Typically, both public and private decision makers lack all the information necessary for determining whether or not a proposed program, policy, or project is in the public interest. Our economists help expose the true costs of these decisions on the public as well as benefits that may be important but are difficult to quantify through standard economic analysis techniques. Our expertise includes non-market valuation, benefit-cost analysis, regional modeling, and other techniques needed to provide a more complete picture of overall economic impact.Accomplishments in 2012 include:Aichi Biodivesity Goals: A Global Cost AssessmentIn 2010 parties to the Convention on Biological Diversity (CBD) adopted the Strategic Plan for Biodiversity 2011 2020 with the purpose of stimulating a diverse array of activities by governments, NGOs, business leaders, and other stakeholders to halt the loss of biological diversity. In recognition of the critical importance of biological diversity for livelihoods, wellbeing, health and the genetic foundations of modern agriculture the parties agreed to an ambitious set of 20 targets many of them time bound and quantitative for slowing, halting, and reversing biological diversity loss associated with degradation of aquatic and terrestrial ecosystems throughout the world.Collectively, these are known as the Aichi Biodiversity Targets. The costs and benefits of achieving these targets are of keen interest to policy makers as they begin the process of implementing programs of work and on-the-ground activities. Choosing the most cost effective means of implementation is critical given the overall political and economic environment of fiscal austerity facing governments in both developed and developing countries.In May of 2012, the U.K. Department for Environment and Rural Affairs (Defra) entered into an agreement with Center for Sustainable Economy (CSE) to develop a rough order of magnitude estimate (ROM) of the resource requirements of meeting three of the Aichi Targets: 5 (related to halting the loss of wetlands), 8 (reducing pollution harmful to biodiversity), and 14 (protecting ecosystem services relied upon by traditional communities). We researched the costs and benefits of 17 distinct conservation and restoration programs such as global clean up of marine debris, dramatically reducing nitrogen and phosphorous runoff into marine dead zones, pulling subsidies for new large dams, adopting "no net loss" standards for wetlands, and restoring coral reefs.While the economic costs of such programs may average $154 to $465 billion per year through 2020, economic benefits - such as increased commercial fish landings and public savings from reduced subsidies - are likely to offset all these costs and in many cases exceed them. As a result, significant global resources allocated to biodiversity preservation represent sound economic investments in the future.The Public Benefits of Spending on Environmental Goods and ServicesFor New York-based Demos, CSE prepared a chapter in a forthcoming book establishing a framework for measuring the broad public benefits associated with federal, state, and local spending on environmental goods and services. We also suggest a longer-term research agenda for valuation. Closing the Inequality Divide - A GPI AnalysisIn 2009, Maryland Governor Martin O'Malley adopted the Genuine Progress Indicator (GPI) as a new measure of economic well being in the state. CSE and Refining Progress pioneered the GPI's latest iteration, which Maryland now uses. Together with Institute for Policy Studies, CSE used Maryland's GPI to address the issue of inequality. In Maryland, as elsewhere, inequality of wealth, income, and opportunity has been steadily increasing for decades and thwarting genuine economic progress in many ways. Our analysis asked the question: "If Maryland returned to a level of income equity achieved in 1968 - its historical best - how would that affect the GPI?" Our analysis found that a return to a level of income equity achieved in the late 1960s would have the effect of doubling the average household income of the lowest quintile from $15,000 to nearly $30,000 and generating nearly $49 billion in economic benefits to the state each year in terms of increases in the value of personal consumption expenditures. We also found that additional spending by low and middle-income families could add another $10 billion. Finally, depending on how many household livelihoods improve, another $7 billion in benefits could be generated through lowered costs of crime, family changes, underemployment, and vehicle accidents and increased benefits from consumer durables and higher education.Program II: Analyzing the Benefits and Costs of Natural Resource Management Decisions (20%)CSEs economists help expose the true costs associated with both public and private sector decisions to deplete natural capital, exacerbate sprawl, and increase air and water pollution. Conversely, we document the true benefits associated with protection of natural areas, ecological restoration, and other sustainable land management activities. Because many of these benefits and costs are not experienced as market transactions, we employ a range of techniques for assessing non-market impacts in addition to more traditional techniques such as regional modeling that consider effects on jobs and income. To inform our economic analysis, CSE works with biologists, environmental planners, hydrologists, and geographic information specialists to document the direct, indirect, and cumulative environmental impacts of intensive land uses such as logging, grazing, mining, oil and gas leasing, road building, and urban development. We also work with counties, cities, and businesses to calculate and identify measures they can take to reduce their ecological footprint.Accomplishments in 2012 include:Izembek Road Project Net Public Benefits AnalysisCongressional legislation passed in 2009, P.L. 111-11, the Omnibus Public Land Management Act Legislation, directed the FWS to analyze a proposal for a new road through the heart of the Izembek National Wildlife Refuge and for the Secretary of the Interior to determine whether or not the proposed road is in the public interest. In order to fulfill the terms of the legislation, a proper benefit-cost analysis (BCA) is necessary, as it is crucial for determining whether or not the proposed action is in the public interest and represents a good balance between competing resource values (i.e. benefits exceed costs), creates demonstrable rather than speculative socio-economic benefits, and rests on a solid economic foundation.In 2010, CSE and The Wilderness Society partnered to monitor the environmental impact statement process as it evolves and have provided three sets of comments thus far including comments on the Draft Environmental Impact Statement (DEIS) released in the spring of 2012. In our DEIS comments, we conclude that the Fish and Wildlife Services (FWS) failure to conduct and incorporate a BCA into the DEIS has led the agency to erroneously conclude that the project is beneficial from an economic standpoint. A cursory examination of benefits and costs indicate that costs are likely to exceed benefits by a huge margin a factor of 7 in the most optimistic scenario, a factor of 13 more likely. In the fall of 2012, the FWS released its final EIS and sided with CSE and TWS concluding that the road project would likely not be in the public interest. As of this writing, Congressional intervention may force FWS to revisit this decision, but it remains a solid conservation victory for now.Program III: Sustainability On-Line (15%)Center for Sustainable Economy has teamed up with award-winning web developer Kinga Dow Productions and other non-profit partners to provide interactive tools for government, business, and educators seeking to utilize the vast power of the web to promote sustainable decision making and advance environmental education. We offer four major categories of on-line solutions: footprint calculators to promote green products, sustainability challenges for branches, franchises, or chains, on-line courses and interactive lesson plans, and sustainability reporting and company green pages.Accomplishments in 2012 include:Ecological footprint quizCSEs ecological footprint quiz at myfootprint.org remains one of the worlds most popular on-line sustainability tools. This year, we continued to reach millions of users worldwide. We also granted licensed versions of the quiz for Princeton University and Everready Battery Inc. for use in their sustainability campaigns for Earth Day.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.