Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 16,743,455 | 9,536,533 | 9,518,676 | 35,798,664 | ||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 16,743,455 | 9,536,533 | 9,518,676 | 35,798,664 | ||
| 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) .. | 5,109,614 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 30,689,050 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 16,743,455 | 9,536,533 | 9,518,676 | 35,798,664 | ||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,849 | 97,098 | 98,947 | |||
| 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 VI.).. | 3,741 | 1,555 | 28,125 | 33,421 | ||
| 11 | Total support. Add lines 7 through 10 | 35,931,032 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 22015553 |
| Software Version: | 2022v5.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4d | OTHER PROGRAM SERVICES 4: Launched Communicating Our Power project to support growth of communications capacity to tell the story of Just Transition at 20 member and affiliated organizations. |
| Form 990, Part VI, Section A, Line 7b | The two categories of members are:(1) Grassroots, base building members(2) General members The significance of the two member categories is relevant for the following purposes:75% of board seats are reserved for candidates who are affiliated with and nominated by a grassroots, base building members (Bylaws Section 2.2)51% of members of the organization must be grassroots, base building members at all times (Bylaws Section 5.5)Action or Decision requirements for membership meetings require that every act or decision supported by a simple majority of all members eligible to vote of which at least fifty-one percent (51%) casting a vote are base-building organizations.(Bylaws Section 6.6)Member organizations has the power to cast one vote to:a) Elect Board directors (a.k.a. board members) - election of a candidate requires that at least 2/3 of members cast a ballot for that member via ranked choice voting (Bylaws Section 6.2, see also generally Bylaws Article 2 for qualification and requirements related to the board and board candidates)Approval of admission of new members based on nomination by the board (except that the board can temporarily admit new members in between member meetings pursuant to Bylaws Section 5.3 (b))b) Remove of directors (Bylaws Section 2.17 (d); note that other parts of Section 2.17 allow the board to declare a board seat vacant in certain circumstances such as if a director misses 3 meetings in a row, etc. but only members have broad power to remove a director absent specific circumstances)c) Approve of strategic plans proposed by the board (Bylaws Section 5.1 (f))d) Approve of any proposed dissolution of the corporation (Bylaws Article 12)e) Approve of amendments to the articles of incorporation (its extremely rare for a nonprofit corporation to amend its Articles so this likely wont come up unless the organization decides to radically alter its purposes) (Bylaws Section 11.2)f) Approve of any changes to the bylaws which would materially affect members rights, such as member voting rights or changes to the number of board members (Bylaws Section 5.1 (f))g) Adopt other changes to the Bylaws (Bylaws Section 11.1; note that the board is also empowered to make some amendments to the bylaws without member approval if the change doesnt affect members voting rights, but members have the power to propose and approve amendments to the bylaws generally also)Each member organization must delegate one of its employees, volunteers, etc. to represent them at CJA meetings and in CJA elections - at least one regular membership meeting has to be held every year.A quorum shall consist of a two-thirds (2/3) majority of the voting members of the corporation (Bylaws Section 6.5)Voting at meetings on matters such as approval of strategic plans, admission of new members, or other decisions other than electing directors occurs by voice or hand vote (Bylaws Section 6.7). Election of directors is by written ballot (Bylaws Section 6.7) |
| Form 990, Part VI, Section B, Line 11b | The Board receives the 990 via email before filing. |
| Form 990, Part VI, Section B, Line 12c | SECTION 10.3. CONFLICT OF INTEREST AVOIDANCE PROCEDURES(a) Duty to Disclose.In connection with any actual or possible conflict of interest, an interested person mustdisclose the existence of the financial interest and be given the opportunity to discloseall material facts to the directors and members of committees with governing powersconsidering the proposed transaction or arrangement.(b) Determining Whether a Conflict of Interest Exists.After disclosure of the financial interest and all material facts, and after any discussionwith the interested person, they shall leave the governing board or committee meetingwhile the determination of a conflict of interest is discussed and voted upon. Theremaining board or committee members shall decide if a conflict of interest exists.(c) Procedures for Addressing the Conflict of Interest.(i) An interested person may make a presentation at the governing board or committeemeeting regarding the transaction, but after the presentation, they shall, at the requestof the board or committee, leave the meeting during the discussion of the matter. Theinterested person shall not cast a vote on the transaction or arrangement involving thepossible conflict of interest.(ii) The chairperson(s) of the governing board or committee shall, if appropriate, appointa disinterested person or committee to investigate alternatives to the proposedtransaction or arrangement.(iii) After exercising due diligence, the governing board or committee shall determinewhether the corporation can obtain with reasonable efforts a more advantageoustransaction or arrangement from a person or entity that would not give rise to a conflictof interest.(iv) If a more advantageous transaction or arrangement is not reasonably possibleunder circumstances not producing a conflict of interest, then the disinterestedmembers of the governing board or committee shall determine whether the transactionor arrangement is in the corporations best interest, for its own benefit, and whether itis fair and reasonable. In conformity with the above determination, it shall make itsdecision as to whether to enter into the transaction or arrangement.(d) Violations of the Conflicts of Interest Policy.(i) If the governing board or committee has reasonable cause to believe a member hasfailed to disclose actual or possible conflicts of interest, it shall inform the member ofthe basis for such belief and afford the member an opportunity to explain the allegedfailure to disclose.(ii) If, after hearing the members response and after making further investigation aswarranted by the circumstances, the governing board or committee determines themember has failed to disclose an actual or possible conflict of interest, it shall takeappropriate disciplinary and corrective action. |
| Form 990, Part VI, Section B, Line 15a | A joint staff and Board Committee supported by a consultant and using comparability data developed the CJA compensation protocol and salary tiers for the organization in 2020, which determine the compensation for all staff including the Executive Director. |
| Form 990, Part VI, Section B, Line 15b | A joint staff and Board Committee supported by a consultant and using comparability data developed the CJA compensation protocol and salary tiers for the organization in 2020, which determine the compensation for all staff including the Executive Director. |
| Form 990, Part VI, Section C, Line 19 | No documents available to the public. |
| Software ID: | 22015553 |
| Software Version: | 2022v5.0 |