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
Association of Climate Change Officers
Employer identification number
26-4129991
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.") .
40,000
67,000
125,000
200,000
301,100
733,100
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......
0
70,000
720,000
750,000
551,753
2,091,753
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
0
0
0
0
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
0
0
0
0
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
0
0
0
0
0
6
Total. Add lines 1 through 5.
40,000
137,000
845,000
950,000
852,853
2,824,853
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
0
0
0
0
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
0
0
0
0
0
c
Add lines 7a and 7b..
0
0
0
0
0
0
8
Public support (Subtract line 7c from line 6.)
2,824,853
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...
40,000
137,000
845,000
950,000
852,853
2,824,853
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
0
0
0
0
0
0
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
0
0
0
0
0
c
Add lines 10a and 10b.
0
0
0
0
0
0
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
0
0
0
0
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
0
0
0
0
0
0
13
Total support. (Add lines 9, 10c, 11, and 12.)..
40,000
137,000
845,000
950,000
852,853
2,824,853
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
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
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:
13000241
Software Version:
v1.00
-
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
Association of Climate Change Officers
Employer identification number
26-4129991
Return Reference
Explanation
Form 990, Part III
The Association of Climate Change Officers is a 501(c)(3) non-profit membership organization for executives and officials worldwide in industry, government, academia and the non-profit community. ACCO's mission is to define, develop and support the functions, resources and communities necessary for effective organizational leadership in addressing climate-related risks and opportunities. ACCO's primary program services in 2013 were the production of the Climate Leadership Conference and Awards (in support of the U.S. Environmental Protection Agency), ACCO's own education and training conferences (including the Rising Seas Summit, Climate Strategies Forum, and Defense, National Security & Climate Change Symposium), and the launch of Future CCOs, a pilot post-graduate climate fellowship program. In 2013, ACCO began the transition from education through the dissemination of experiential knowledge to formal training in line with the CCO Certification program. In following years, this will make a substantial transition in ACCO's core program services. Additionally, ACCO provides its members with counsel, research support, access to publications and other support that are core to a membership organization. These activities are wide ranging and mostly conducted without meaningful cost or revenue, and thus are accounted for as other program services. Additional information on ACCO's programmatic activities is available at www.ACCOonline.org.
Form 990, Part VI, Section A, Line 2
Some ACCO board members are employees of organizations that conduct business with employers of other board members. Where these business activities are significant and/or directly involved board members, they have been disclosed as part of ACCO's conflict of interest requirements.
Form 990, Part VI, Section A, Line 4
ACCO has submitted a Form 1023 for recognition as a 501(c)(3) tax-exempt organization (thus changing status from its original incorporation as a 501(c)(6) non-profit organization. Upon receipt of that exemption, ACCO will transition to establish independent auditing and accounting practices to ensure best practices and be compliant with the requirements bestowed upon ACCO by prospective grantmaking organizations. As ACCO finished the calendar year 2013 under the practice of operating as a 501(c)(6) and with limited resources available, the organization did not procure independent services for review financial statements. Alternatively, ACCO's board of directors reviewed financial statements provided by ACCO staff. ACCO's board treasurer and board chair provided guidance on the development of the financial reports to the ACCO board of directors.
Form 990, Part VI, Section A, Line 6
ACCO has organizational and individual members per its by-laws.
Form 990, Part VI, Section A, Line 8b
No committees have the right to act on behalf of ACCO's board of directors.
Form 990, Part VI, Section B
ACCO has submitted a Form 1023 for recognition as a 501(c)(3) tax-exempt organization (thus changing status from its original incorporation as a 501(c)(6) non-profit organization. Upon receipt of that exemption, ACCO will transition to establish independent auditing and accounting practices to ensure best practices and be compliant with the requirements bestowed upon ACCO by prospective grantmaking organizations. As ACCO finished the calendar year 2013 under the practice of operating as a 501(c)(6) and with limited resources available, the organization did not procure independent services for review financial statements. Alternatively, ACCO's board of directors reviewed financial statements provided by ACCO staff. ACCO's board treasurer and board chair provided guidance on the development of the financial reports to the ACCO board of directors.
Form 990, Part VI, Section B, Line 11b
ACCO's executive director has prepared this form in accordance with the 2013 financial reports approved by the board of directors.
Form 990, Part VI, Section B, Line 12c
ACCO established a conflict of interest policy in accordance with an update to its board charter in 2013. All board members are now required to report conflicts on an annual basis and are required to sign and agree to ACCO's conflict of interest policy. The policy provides guidance for addressing conflicts as identified by fellow board members or ACCO staff, including exclusion of conflicted board members from related discussions, and when necessary, includes provisions for the removal of a conflicted board. This policy, along with ACCO's board charter, by-laws and membership terms are published on the ACCO web site.
Form 990, Part VI, Section C, Line 19
ACCO established a conflict of interest policy in accordance with an update to its board charter in 2013. All board members are now required to report conflicts on an annual basis and are required to sign and agree to ACCO's conflict of interest policy. The policy provides guidance for addressing conflicts as identified by fellow board members or ACCO staff, including exclusion of conflicted board members from related discussions, and when necessary, includes provisions for the removal of a conflicted board. This policy, along with ACCO's board charter, by-laws and membership terms are published on the ACCO web site.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
13000241
Software Version:
v1.00
-
TIN:
TY 2013 ReasonableCauseExplanation
Name:
Association of Climate Change Officers
EIN: 26-4129991
Software ID:13000241
Software Version:v1.00
Explanation:
ACCO has endured substantial hardships due to the shutdown of the Federal government in late 2013. The result of that shutdown was the loss of nearly $150,000 in revenues to ACCO, which forced ACCO staff to spend an enormous amount of time taking steps to ensure that the organization would be able to move forward without layoffs of one or some of its 3 staff members, which would have crippled the organization.