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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
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—2012.
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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
29,439
38,032
57,254
15,891
179,774
320,390
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......
33,167
1,850
3,060
29,009
38,601
105,687
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.
62,606
39,882
60,314
44,900
218,375
426,077
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.)
426,077
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
62,606
39,882
60,314
44,900
218,375
426,077
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
6
4
4
6
20
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
6
4
4
6
20
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.)..
62,612
39,886
60,376
44,900
218,381
426,155
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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
99.980 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
99.980 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.010 %
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
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) 2013
Additional Data
Software ID:
13000170
Software Version:
2013v3.1
-
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Center for Sustainable Economy
Employer identification number
36-4541988
Return Reference
Explanation
Client Note 1
Client Note 1 - Allocation of Costs Between Programs, Program Descriptions, and Program Accomplishments in 2013:Program I: Analysis of Public Agency Decisions (50%)CSE houses a top-notch team of researchers with a diverse background in a number of disciplines at the forefront of thinking about the new economy. We specialize in benefit-cost analysis, net public benefits analysis, non-market valuation, regional modeling, ecological footprints and sustainability analysis. Our projects are grouped into four core initiatives, including:Net public benefits: 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.Climate economics: By any account, the economic costs of climate change are expected to be staggering. One recent global assessment that added the specter of a decade long pulse of methane from the melting Arctic to standard climate impacts models found that net costs of climate change could range from $119 to $458 trillion depending upon what emissions scenario unfolds. Our analysts address the economics of climate change in a number of ways. We help evaluate the true costs of additional fossil fuel development. We estimate climate change costs on both market and nonmarket dimensions of economic wellbeing. And we help governments and communities identify cost-effective adaptation options.Green vs. gray infrastructure: Investments in green infrastructure solutions like wetlands often provide economically superior ways to achieve environmental quality outcomes than conventional investments in gray infrastructure like new wastewater treatment plants. To help investigate the financial and economic tradeoffs, CSE helped pioneer Green vs. Gray Analysis (GGA). GGA builds on standard public investment analysis to help decision makers identify the least cost options for mitigating disaster risk, achieving regulatory targets, or maximizing net public benefits of public infrastructure. CSE is assisting a growing number of municipal water providers, land managers, and businesses quantify the bottom line benefits of restoring wetlands, forests, rivers and coastal ecosystems as an alternative to expensive technological solutions to their infrastructure needs.Sustainability: An increasing number of nations, communities, academic institutions and businesses are committed to the overall idea of environmental, economic, and social sustainability. CSE helps define and measure sustainability with precision using state of the art metrics and techniques. We help identify initiatives that foster sustainability as well as practices that erode natural, human, built, and social capital over time.Accomplishments in 2013 included:Ashland Watershed Green-Gray AnalysisWith our partner Geos Institute, CSE completed a preliminary Phase I green-gray analysis (GGA) of potential benefits of investing in a package of green infrastructure actions including thinning, prescribed fire, and road reclamation and road mitigation in the Ashland, Oregon municipal watershed. These benefits were compared with a no action or gray scenario that represented what unmitigated costs of fires would be over a 20-year period. Over a 20-year period, CSE found that investing in an ambitious portfolio of these green infrastructure options could generate up to $20 million in savings after taking costs of implementation into account.Alternatives to the Northern Irrigation Supply ProjectWith our partner Geos Institute, CSE completed a Phase I GGA investigation of the potential cost savings associated with investments in green infrastructure solutions to water supply issues in the Cache la Poudre and Big Thompson watersheds of Colorados Front Range. These benefits were compared with the costs of implementing the Northern Irrigation Supply Project, a gray infrastructure project involving a dam and complex water transfer system. CSE found that a large-scale program of investments in watershed restoration would cost $73 -$296 million to implement and significantly reduce the costs associated with chronic and episodic road impacts and high severity wildfire. If successful at generating enough additional flow to offset NISP, this could represent a cost savings of over 90% over NISP.Front Range Green-Gray AnalysisCenter for Sustainable Economy (CSE) and World Resources Institute (WRI) partnered with the Center for Collaborative Conservation at Colorado State University to investigate the potential cost savings associated with investments in green infrastructure solutions to water quality issues in the Cache la Poudre and Big Thompson Watersheds of Colorados Front Range. Our analysis provides a preliminary Phase I GGA of cost-savings potential associated with green infrastructure options in both the upper and lower watershed areas. Over a 20-year period, investing in an ambitious portfolio of these green infrastructure options in the upper watershed could generate up to $320 million in savings after taking costs of implementation into account. In the lower watersheds, an assessment of nutrient reduction potential from cropland and grazing lands upstream from each city indicates that utilities in Fort Collins and Greeley could benefit from investing in best management practices in order to obviate the need for wastewater treatment plant upgrades. Investments in green infrastructure could represent a cost savings of over $15.4 million over a 20-year period. The magnitude of these potential cost savings warrants a closer look in a more detailed Phase II analysis.Potential Public Liability for Fossil Fuel Infrastructure in Cook InletCSE teamed up with Alaskas Cook Inletkeeper to help make the case for adequate bonding requirements for fossil fuel infrastructure in Cook Inlet. The existing oil wells, platforms, pipelines, and onshore processing facilities are now nearly 50 years old are starting to be shut in. As they shut in, oil and gas companies are required to initiate plans for dismantling and removal of key infrastructure on state-owned land and to restore affected marine and shoreline ecosystems (DR&R). However, as demonstrated in Alaska and other states, this obligation is often disputed, unclear or not met, leaving states and federal taxpayers with a potential financial liability for cleaning up the damage left behind. The total costs of DR&R for 16 offshore platforms and 160 miles of oil pipelines in Cook Inlet will range between $402 million and $1.11 billion. Despite this, DR&R funding available to the State through bonds may represent no more than 25-50% of these total anticipated costs. Adding gas pipelines and other infrastructure with more ambiguous DR&R requirements would greatly increase this cost estimate and the associated funding gap. Our report demonstrates that bonding and related surety obligations for oil and gas infrastructure need enhanced clarity and predictability to best serve the interests of industry, government and Alaskans alike. Bonding requirements should not be based on a schedule of nominal fees, but the actual expected costs of DR&R for each facility, pipeline, platform, or other infrastructure element.Program II: Solutions for Sustainability (40%)CSE works with governments, business leaders, educators and non-profits to develop innovative policies, new indicators of progress, and interactive on-line tools to foster the transition to a sustainable economy. We promote policy solutions based on a new paradigm of growth centered on well-being rather than an ever expanding scale of industrial activity. Our pioneering work on the Ecological Footprint and Genuine Progress Indicator helps establish these and other sustainability metrics as the vanguards for the new economy. Our award winning online tools for measuring sustainability have helped spotlight the beneficial impacts of lifestyle changes and green products. Our work on sustainability solutions includes:Policy innovations: Making a swift and equitable transition to a sustainable economy will require a new suite of policies that encourage investment in natural and human capital, local self reliance, cooperation, sustainable production and consumption, and many other fundamental shifts from the conventional economic growth model. CSE helps develop public policy mechanisms like tax incentives, public procurement guidelines, regulatory standards and new institutions to encourage this transition. We help identify and disseminate information on best practices using case examples worldwide. We work cooperatively with public off
Form 990, Part VI, Line 11b: Form 990 Review Process
No review was or will be conducted.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
No documents available to the public.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.