TY 2024 Form 990

- TIN:

Form990

Department of the TreasuryInternal Revenue Service

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter social security numbers on this form as it may be made public.

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

A For the 2024 calendar year, or tax year beginning 01-01-2024 , and ending 12-31-2024

BCheck if applicable: Address change Name change Initial return Final return/terminated Amended return Application pending

CName of organization
SIERRA CLUB

Doing business as

Number and street (or P.O. box if mail is not delivered to street address)
2101 WEBSTER STREET 1300

Room/suite

City or town, state or province, country, and ZIP or foreign postal code
OAKLAND, CA94612

D Employer identification number

94-1153307

E Telephone number

G Gross receipts $ 190,056,544

F Name and address of principal officer:
RAHEL MELAKU
2101 WEBSTER STREET 1300
OAKLAND,CA94612

Tax-exempt status: 501(c)(3) 501(c) ( 4 ) (insert no.) 4947(a)(1) or 527

Website:

WWW.SIERRACLUB.ORG

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. See instructions.

H(c)

Group exemption number

K Form of organization: Corporation Trust Association Other

L Year of formation: 1892

M State of legal domicile: CA

Part I

Summary

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, AND USE ALL LAWFUL MEANS TO CARRY OUT THESE OBJECTIVES.
2	Check this box
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	14
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	940
6	Total number of volunteers (estimate if necessary) .............	6	10,059
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	-54,580
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	159,984,155	151,944,458
9	Program service revenue (Part VIII, line 2g) .........	10,248,566	12,202,564
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	1,291,819	2,786,511
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	1,900,543	2,098,337
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	173,425,083	169,031,870
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	1,038,618	868,838
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	109,009,598	106,506,400
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	1,148,721	1,265,069
b	Total fundraising expenses (Part IX, column (D), line 25) 8,952,184
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	61,076,549	63,160,103
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	172,273,486	171,800,410
19	Revenue less expenses. Subtract line 18 from line 12.......	1,151,597	-2,768,540
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	152,083,529	151,587,359
21	Total liabilities (Part X, line 26).............	43,661,274	40,333,937
22	Net assets or fund balances. Subtract line 21 from line 20.....	108,422,255	111,253,422

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

	Signature of officer	Date

	Type or print name and title

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name

Firm's EIN

Firm's address

Phone no.

May the IRS discuss this return with the preparer shown above? See Instructions. ..........YesNo

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y Form 990 (2024)

Form 990 (2024)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III..............

Briefly describe the organization’s mission: SEE SCHEDULE O.

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ..................... Yes No

If "Yes," describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ........................... Yes No

If "Yes," describe these changes on Schedule O.

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 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 $ 83,901,874 including grants of $ 868,838 ) (Revenue $ 818,300 )
	SEE SCHEDULE O.

4b	(Code: ) (Expenses $ 23,636,322 including grants of $ 0 ) (Revenue $ 0 )
	MEMBERSHIP, CHAPTER AND VOLUNTEER ACTIVITIES: SUPPORT AND FUNDING OF 64 VOLUNTEER LED CHAPTERS AND APPROXIMATELY 446 GROUPS, AND THE DEVELOPMENT OF A BROAD-BASED VOLUNTEER MEMBERSHIP.

4c	(Code: ) (Expenses $ 20,029,540 including grants of $ 0 ) (Revenue $ 3,740,252 )
	INFORMATION AND EDUCATION: CALENDAR & ONLINE STORE, SIERRA (THE ORGANIZATION'S MAGAZINE), COMMUNICATIONS GROUP INCLUDES PRINT AND NON-PRINT MEDIA ACTIVITIES AND DIGITAL STRATEGIES (MISSION IS TO ALIGN THE ONLINE ACTIVITIES AND TECHNOLOGICAL INVESTMENTS WITH THE BROADER STRATEGY AND SUCCESS OF THE ORGANIZATION).SIERRA MAGAZINE: PUBLISHED 4 ISSUES PER YEAR WITH AN AVERAGE PRINT RUN IN EXCESS OF 430,000 MAGAZINES.CALENDAR & ONLINE STORE: OFFERED SIERRA CLUB BRANDED MERCHANDISE ABOUT NATURE OR THE ENVIRONMENT FOR SALE DIRECTLY TO THE PUBLIC AND OTHER RESELLERS.

	(Code: ) (Expenses $ 12,915,851 including grants of $ 0 ) (Revenue $ 9,079,700 )
	OUTDOOR ACTIVITIES:IN 2024, SIERRA CLUB OUTINGS OFFERED IMPACTFUL OUTDOOR EXPERIENCES THAT CONNECTED PEOPLE TO NATURE WHILE ADVANCING ENVIRONMENTAL EDUCATION AND BRINGING MEMBERS TO THE ORGANIZATION'S LARGER CONSERVATION CAMPAIGNS. THROUGH LOCAL CHAPTERS, GROUPS, AND SECTIONS, AS WELL AS THE NATIONAL OUTINGS PROGRAM AND CAMPAIGN-SPECIFIC OUTINGS, TENS OF THOUSANDS OF PARTICIPANTS WERE ENGAGED IN WAYS THAT DEEPENED THEIR UNDERSTANDING OF ENVIRONMENTAL ISSUES. THE INSPIRING CONNECTIONS OUTDOORS (ICO) PROGRAM, FOR EXAMPLE, RAN 254 TRIPS FOR 5,127 YOUTH AND ADULTS - PRIMARILY FROM UNDERSERVED COMMUNITIES - PROVIDING HANDS-ON ENVIRONMENTAL EDUCATION ABOUT ECOSYSTEMS, CONSERVATION ISSUES, AND THE ROLE OF PUBLIC LANDS IN CLIMATE RESILIENCE. THE NATIONAL OUTINGS PROGRAM OFFERED 195 DOMESTIC AND 61 INTERNATIONAL TRIPS TO 3,088 PARTICIPANTS, INTEGRATED LEARNING ABOUT LOCAL FLORA, FAUNA, GEOLOGY, AND CONSERVATION HISTORY, OFTEN INCORPORATING VOLUNTEER WORK LIKE TRAIL RESTORATION TO BUILD AWARENESS OF HOW ENVIRONMENTAL STEWARDSHIP ALIGNS WITH SIERRA CLUB CAMPAIGNS. LOCAL CHAPTERS AND GROUPS ORGANIZED APPROXIMATELY 1,334 OUTINGS WITH 4,319 PARTICIPANTS, RANGING FROM NATURE HIKES TO ADVOCACY TRAINING, EDUCATING PEOPLE ON PRESSING REGIONAL ISSUES LIKE WATER CONSERVATION, HABITAT PROTECTION, AND CLIMATE CHANGE, AND EMPOWERING THEM TO TAKE ACTION. THE MILITARY OUTDOORS PROGRAM, AS PART OF OUTDOORS FOR ALL AND SUPPORTED BY LOCAL OUTINGS, SUPPORTED VETERANS AND ACTIVE MILITARY MEMBERS WITH THERAPEUTIC OUTDOOR EXPERIENCES THAT PROMOTED HEALING, CONSERVATION, AND ADVOCACY. ACROSS ALL PROGRAMS, SIERRA CLUB OUTINGS NOT ONLY CONNECTED MEMBERS TO NATURE BUT ALSO INSTILLED ENVIRONMENTAL VALUES AND A SENSE OF RESPONSIBILITY, REINFORCING THE CLUB'S MISSION TO EXPLORE, ENJOY, AND PROTECT THE PLANET THROUGH DIRECT EDUCATION AND ALIGNMENT WITH SIERRA CLUB'S CONSERVATION GOALS.CHAPTER ALLOCATIONS: SUPPORTING LOCAL AND STATE STAFF TIME AND PROGRAM COSTS. LOCAL AND STATE ACTIVITIES INCLUDE PUBLIC COMMUNICATION AND EDUCATION ON CLIMATE, ENVIRONMENTAL AND CONSERVATION ISSUES; RAISING AWARENESS ABOUT CITY, COUNTY AND STATE POLICIES; MOBILIZING MEMBERS AND SUPPORTERS TO TAKE ACTION ON LOCAL AND STATE ADVOCACY INITIATIVES; AND HOSTING COMMUNITY EVENTS.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 12,915,851 including grants of $ 0 ) (Revenue $ 9,079,700 )
4e	Total program service expenses140,483,587

Form 990 (2024)

Page 3

Part IV

Checklist of Required Schedules

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................

Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment

List of Attached Documents:

// Content

...

Yes

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 I Click to see attachment

List of Attached Documents:

// Content

.............

Yes

Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........

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 Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III Click to see attachment

List of Attached Documents:

// Content

Yes

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 I Click to see attachment

List of Attached Documents:

// Content

.........................

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 II Click to see attachment

List of Attached Documents:

// Content

....

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

List of Attached Documents:

// Content

..............

Yes

Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; 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

List of Attached Documents:

// Content

..............

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 V......

Yes

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.

Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment

List of Attached Documents:

// Content

...................

11a

Yes

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

List of Attached Documents:

// Content

.......

11b

Yes

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

List of Attached Documents:

// Content

.......

11c

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

List of Attached Documents:

// Content

............

11d

Yes

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

List of Attached Documents:

// Content

11e

Yes

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

List of Attached Documents:

// Content

11f

Yes

12a

Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII Click to see attachment

List of Attached Documents:

// Content

......................

12a

Yes

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 and XII is optional Click to see attachment

List of Attached Documents:

// Content

12b

Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E

14a

Did the organization maintain an office, employees, or agents outside of the United States? .....

14a

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, Parts I and IV.........

14b

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...

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 I. See instructions. .... Click to see attachment

List of Attached Documents:

// Content

Yes

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

List of Attached Documents:

// Content

Yes

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

List of Attached Documents:

// Content

20a

Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....

20a

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

20b

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II..... Click to see attachment

List of Attached Documents:

// Content

Yes

Form 990 (2024)

Page 4

Part IV

Checklist of Required Schedules (continued)

Yes

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment

List of Attached Documents:

// Content

Did the organization answer "Yes" to Part VII, Section A, line 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

List of Attached Documents:

// Content

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 lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............

24a

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...

24b

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

Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...

24d

25a

Section 501(c)(3), 501(c)(4), and 501(c)(29) 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

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

Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........

Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?

If "Yes," complete

Schedule L, Part III.........................

Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................

28a

A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....

28b

A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................

28c

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M.. Click to see attachment

List of Attached Documents:

// Content

Yes

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M ................. Click to see attachment

List of Attached Documents:

// Content

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................

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............ Click to see attachment

List of Attached Documents:

// Content

Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1......................... Click to see attachment

List of Attached Documents:

// Content

Yes

35a

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

35a

Yes

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 ... Click to see attachment

List of Attached Documents:

// Content

35b

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.............

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 Click to see attachment

List of Attached Documents:

// Content

Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............

Yes

Part V

Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........

Yes

Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..

525

Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................

Yes

Form 990 (2024)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

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 ..................

940

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Yes

Did the organization have unrelated business gross income of $1,000 or more during the year?...

If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...

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, securities account, or other financial account)? ..

If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............

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 as charitable contributions? ...

Yes

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................

Yes

Organizations that may receive deductible contributions under section 170(c).

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? ....................

If "Yes," did the organization notify the donor of the value of the goods or services provided? .....

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................

If "Yes," indicate the number of Forms 8282 filed during the year ....

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................

Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........

Sponsoring organizations maintaining donor advised funds.

Did the sponsoring organization make any taxable distributions under section 4966?........

Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on Part VIII, line 12 ...

10a

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

10b

Section 501(c)(12) organizations. Enter:

Gross income from members or shareholders .........

11a

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

If "Yes," enter the amount of tax-exempt interest received or accrued during the year.

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.

13a

Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....

13b

Enter the amount of reserves on hand ............

13c

14a

Did the organization receive any payments for indoor tanning services during the tax year?.....

14a

If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..

14b

Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.

Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.

Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.

Form 990 (2024)

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 or note to any line in this Part VI..............

Section A. Governing Body and Management

Yes

Enter the number of voting members of the governing body at the end of the tax year

If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

Enter the number of voting members included in line 1a, above, who are independent

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? .................

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? .

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

Did the organization have members or stockholders? ................

Yes

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? ....................

Yes

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................

Yes

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

The governing body? .......................

Yes

Each committee with authority to act on behalf of the governing body? ............

Yes

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.......

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes

10a

Did the organization have local chapters, branches, or affiliates? ............

10a

Yes

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

Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....

12a

Did the organization have a written conflict of interest policy? If "No," go to line 13.......

12a

Yes

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................

12b

Yes

Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................

12c

Yes

Did the organization have a written whistleblower policy? ...............

Yes

Did the organization have a written document retention and destruction policy? .........

Yes

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?

The organization’s CEO, Executive Director, or top management official ...........

15a

Yes

Other officers or key employees of the organization ................

15b

Yes

If "Yes" to line 15a or 15b, describe the process on 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

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

Section C. Disclosure

List the states with which a copy of this Form 990 is required to be filed

AL , AR , CA , FL , GA , HI , IL , KS , KY , LA , MD , MA , MN , MS , NH , NJ , NY , NC , OK , OR , PA , RI , SC , TN , UT , VA , WV , WI , ND

Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other (explain in Schedule O)

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.

State the name, address, and telephone number of the person who possesses the organization's books and records:
RAHEL MELAKU2101 WEBSTER ST STE 1300 OAKLAND,CA94612 (415) 977-5500

Form 990 (2024)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line 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. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."

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, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

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.

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.

See the instructions for the order in which to list the persons above.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(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/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) ALLISON CHIN...................................................................... PRESIDENT	40.00 ................. 0.01	X	X	112,749	0	0
(2) SHRUTI BHATNAGAR...................................................................... VICE PRESIDENT (EFF 5/24)	40.00 ................. 0.01	X	X	26,086	0	0
(3) JEREMY PATRICK MURPHY...................................................................... VICE PRESIDENT	30.00 ................. 0.01	X	X	47,736	0	0
(4) ROSS MACFARLANE...................................................................... VICE PRESIDENT (THRU 5/24)	30.00 ................. 0.01	X	X	0	0	0
(5) DAVID SCOTT...................................................................... SECRETARY (EFF 5/24)	10.00 ................. 0.01	X	X	18,140	0	0
(6) MEGHAN SAHLI-WELLS...................................................................... SECRETARY (THRU 5/24)/DIRECTOR	40.00 ................. 0.01	X	X	17,533	0	0
(7) CHEYENNE SKYE BRANSCUM...................................................................... TREASURER	30.00 ................. 0.01	X	X	32,419	0	0
(8) CLAYTON DAUGHENBAUGH...................................................................... DIRECTOR (EFF 5/24)	40.00 ................. 0.01	X		1,300	0	0
(9) RITA HARRIS...................................................................... DIRECTOR	10.00 ................. 0.01	X		0	0	0
(10) ERICA HALL...................................................................... DIRECTOR (EFF 5/24)	10.00 ................. 0.01	X		500	0	0
(11) DAVID KARPF...................................................................... DIRECTOR (EFF 5/24)	5.00 ................. 0.01	X		0	0	0
(12) AARON MAIR...................................................................... DIRECTOR	7.00 ................. 0.01	X		0	0	0
(13) CYNTHIA HOYLE...................................................................... DIRECTOR	20.00 ................. 0.01	X		0	0	0
(14) MICHAEL DORSEY...................................................................... DIRECTOR	2.00 ................. 0.01	X		0	0	0
(15) KARL PALMQUIST...................................................................... DIRECTOR (EFF 5/24)	10.00 ................. 0.01	X		0	0	0
(16) DAVID HOLTZ...................................................................... DIRECTOR	25.00 ................. 0.01	X		800	0	0
(17) ANTONIO FULLER...................................................................... DIRECTOR (THRU 5/24)	8.00 ................. 0.01	X		0	0	0

Form 990 (2024)

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 (list any hours for related organizations below dotted line)	(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/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) DEBBIE HEATON........................................................................ DIRECTOR (THRU 5/24)	8.00 .......................0.01	X				0	0	0
(19) CHAD HANSON........................................................................ DIRECTOR (THRU 5/24)	15.00 .......................0.01	X				0	0	0
(20) EVA HERNANDEZ........................................................................ MANAGING DIRECTOR (THRU 3/24)	50.00 .......................0.00		X			463,501	0	40,525
(21) BENJAMIN JEALOUS........................................................................ EXECUTIVE DIRECTOR	50.00 .......................0.00		X			447,435	0	77,391
(22) ANA YANEZ CORREA........................................................................ DEPUTY EXECUTIVE DIRECTOR	50.00 .......................0.00		X			351,988	0	53,719
(23) ERICA MCKINLEY........................................................................ CHIEF LEGAL OFFICER, ASST SECRETARY	50.00 .......................0.00		X			326,059	0	39,476
(24) MICHAEL PARRISH........................................................................ COO, ASST SECRETARY	50.00 .......................0.00		X			322,495	0	37,589
(25) ADRIENNE FRAZIER........................................................................ CFO, ASSISTANT TREASURER	50.00 .......................0.00		X			298,860	0	12,524
(26) KRISTIN MACKLIN........................................................................ DEPUTY CFO, ASSISTANT TREASURER	50.00 .......................0.00		X			259,800	0	26,392
(27) RAHEL MELAKU........................................................................ SR DIR FIN PLANNING & ANLYS/ASST SEC	50.00 .......................0.00		X			215,827	0	23,873
(28) ANNE KENNEY........................................................................ DIR, FIN ANLYS & BDGT SYS/ASST SEC	50.00 .......................0.00		X			166,815	0	29,211
(29) HOLLY BENDER........................................................................ CHIEF CAMPAIGN OFFICER	50.00 .......................0.00			X		252,153	0	10,504
(30) MIKAELA KING........................................................................ CHIEF OF MEMBERSHIP GROWTH	50.00 .......................0.00			X		251,785	0	2,731
(31) LOREN BLACKFORD........................................................................ SR. ADV(THRU 4/24), ACTING DEP ED	50.00 .......................0.00			X		212,559	0	11,856
(32) PHILLIP RADFORD........................................................................ CHIEF STRATEGY OFFICER	50.00 .......................0.00			X		335,540	0	7,809
(33) KEVIN HARRIS........................................................................ DEP MGN DIR & CHIEF COMMS OFFICER	50.00 .......................0.00			X		304,079	0	7,939
(34) KIA BROWN........................................................................ CHIEF OF VOLUNTEER EXPERIENCE	50.00 .......................0.00			X		249,770	0	31,994
(35) AIDA DAVIS........................................................................ CHIEF PEOPLE OFFICER	50.00 .......................0.00				X	354,228	0	22,549
(36) SHABINA BAHL........................................................................ CHIEF ADVANCEMENT OFFICER	50.00 .......................0.00				X	290,227	0	28,961
(37) JOANNE SPALDING........................................................................ LEGAL DIRECTOR, ENVIRON LAW PROG	50.00 .......................0.00				X	280,516	0	3,224
(38) NADINE WILBURN........................................................................ GEN COUNS EMPLOY/SR DIR LABOR REL	50.00 .......................0.00				X	272,816	0	28,209
(39) WHITNEY PEARSON........................................................................ DEPUTY FIELD DIRECTOR (THRU 9/24)	50.00 .......................0.00				X	246,630	0	16,702

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	6,160,346	0	513,178

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 289

Yes

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 ..............

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...........................

Yes

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 ........

Section B. Independent Contractors

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
HURON CONSULTING SERVICES LLC PO BOX 71223 CHICAGO,IL60694	CONSULTANT - ADVISORY	1,500,000
M&R STRATEGIC SERVICES 1328 FLORIDA AVE NW LBBY 1 SECOND WASHINGTON,DC20009	CONSULTANT - FUNDRAISING	1,262,132
GOOGLE INC PO BOX 883654 LOS ANGELES,CA90088	TECHNOLOGY - SOFTWARE	1,138,233
PUBLIC OUTREACH FUNDRAISING LLC 672 S LA FAYETTE PARK PL LOS ANGELES,CA90057	CONSULTANT - FUNDRAISING	823,553
DILWORTH PAXSON LLP PO BOX 825921 PHILADELPHIA,PA19182	CONSULTANT - LEGAL SERVICES	814,235
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 52

Form 990 (2024)

Page 9

Part VIII

Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII.............

(A)
Total revenue

(B)
Related or
exempt
function
revenue

(D)
Revenue
excluded from
tax under sections
512 - 514

1a	Federated campaigns..		1a
b	Membership dues..		1b	18,178,300
c	Fundraising events..		1c	116,419
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	133,649,739

g	Noncash contributions included in lines 1a - 1f:$		1g	2,334,874

h Total. Add lines 1a-1f.......		151,944,458

		Business Code
2a	OUTINGS/LODGE PROGRAMS	900099	9,079,700	9,079,700
b	OTHER PROGRAM SERV REV	900099	2,709,680	2,709,680
c	PUBLICATION INCOME	541800	413,184		413,184
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		12,202,564

3 Investment income (including dividends, interest, and othersimilar amounts) ......			2,221,900		-54,580	2,276,480
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........			237,317			237,317
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	21,067,721
b	Less: cost or other basis and sales expenses	7b	20,503,110
c	Gain or (loss)	7c	564,611
d	Net gain or (loss).........			564,611			564,611
8a	Gross income from fundraising events (not including $ 116,419of contributions reported on line 1c). See Part IV, line 18 ....
			8a	65,328
b	Less: direct expenses ...		8b	54,417
c	Net income or (loss) from fundraising events..			10,911			10,911
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	1,237
b	Less: direct expenses ...		9b	0
c	Net income or (loss) from gaming activities..			1,237			1,237
10a	Gross sales of inventory, less returns and allowances ..
			10a	1,484,300
b	Less: cost of goods sold ..		10b	467,147
c	Net income or (loss) from sales of inventory..			1,017,153	1,017,153

Business Code
11a	LITIGATION AWARD FEES		541100	818,300	818,300
b	SUBSCRIPTIONS		900099	13,419	13,419
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			831,719
12	Total revenue. See instructions.....			169,031,870	13,638,252	-54,580	3,503,740

Form 990 (2024)

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).Check if Schedule O contains a response or note to any line 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 domestic organizations and domestic governments. See Part IV, line 21 ....	868,838	868,838
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	4,191,828	894,092	3,229,057	68,679
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	82,550,450	68,831,839	6,697,899	7,020,712
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	3,374,709	2,712,688	386,208	275,813
9	Other employee benefits .......	10,009,808	8,046,171	1,145,542	818,095
10	Payroll taxes ...........	6,379,605	5,128,110	730,094	521,401
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	7,994,300	5,712,200	2,244,400	37,700
c	Accounting ...........	103,051		103,051
d	Lobbying ...........	624,829	624,829
e	Professional fundraising services. See Part IV, line 17	1,265,069			1,265,069
f	Investment management fees ......	406,300		406,300
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	28,998,413	21,147,690	3,091,488	4,759,235
12	Advertising and promotion ....	1,989,000	1,600,800	5,500	382,700
13	Office expenses .......	8,052,400	4,823,200	1,436,300	1,792,900
14	Information technology ......	731,539	685,539	40,600	5,400
15	Royalties ..	394,700	394,500		200
16	Occupancy ...........	5,654,161	3,751,561	1,664,800	237,800
17	Travel ............	5,310,200	4,386,000	618,000	306,200
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	1,172,500	854,000	221,800	96,700
23	Insurance ...	1,489,500	1,225,100	175,900	88,500
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	PRINTING & PUBLICATION	6,158,000	4,850,800	137,400	1,169,800
b	LODGE/OUTING FIELD EXP	1,422,900	1,406,600		16,300
c	SIERRA COGS	750,553	705,053	100	45,400
d	MEMBERSHIP	571,539	571,539
e	All other expenses	-8,663,782	1,262,438	30,200	-9,956,420
25	Total functional expenses. Add lines 1 through 24e	171,800,410	140,483,587	22,364,639	8,952,184
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 if following SOP 98-2 (ASC 958-720).

Form 990 (2024)

Page 11

Part X

Balance Sheet

Check if Schedule O contains a response or note to any line in this Part IX..............

				(A) Beginning of year		(B) End of year

1	Cash–non-interest-bearing ........				1
2	Savings and temporary cash investments .........			38,704,929	2	43,841,359
3	Pledges and grants receivable, net ......			15,198,200	3	10,829,600
4	Accounts receivable, net .............			2,791,000	4	6,069,700
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			129,400	8	137,200
9	Prepaid expenses and deferred charges ......			6,325,400	9	3,609,500
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	15,077,100
b	Less: accumulated depreciation	10b	10,996,300	4,845,600	10c	4,080,800
11	Investments—publicly traded securities .			52,422,700	11	55,573,600
12	Investments—other securities. See Part IV, line 11 .....			18,345,100	12	16,271,100
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			13,321,200	15	11,174,500
16	Total assets. Add lines 1 through 15 (must equal line 33)...			152,083,529	16	151,587,359

17	Accounts payable and accrued expenses .....	17,677,500	17	21,386,500
18	Grants payable ...		18
19	Deferred revenue .........	2,385,974	19	2,055,437
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
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	23,597,800	25	16,892,000
26	Total liabilities. Add lines 17 through 25..	43,661,274	26	40,333,937

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	57,909,898	27	59,818,000
28	Net assets with donor restrictions ...........	50,512,357	28	51,435,422
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	108,422,255	32	111,253,422
33	Total liabilities and net assets/fund balances ........	152,083,529	33	151,587,359

Form 990 (2024)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI..............

Total revenue (must equal Part VIII, column (A), line 12) ............

169,031,870

Total expenses (must equal Part IX, column (A), line 25) ............

171,800,410

Revenue less expenses. Subtract line 2 from line 1 ..............

-2,768,540

Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..

108,422,255

Net unrealized gains (losses) on investments ...............

2,504,889

Donated services and use of facilities .................

Investment expenses .....................

Prior period adjustments .....................

267,555

Other changes in net assets or fund balances (explain in Schedule O) ........

2,827,263

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))

111,253,422

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII.............

Yes

Accounting method used to prepare the Form 990: Cash Accrual Other
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.

Were the organization’s financial statements compiled or reviewed by an independent accountant?

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization’s financial statements audited by an independent accountant?

Yes

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

If "Yes," to line 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?

Yes

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?

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.

Form 990 (2024)

Additional Data

Software ID:
Software Version:

Form 990, Special Condition Description:

Special Condition Description

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

SIERRA CLUB

Employer identification number

94-1153307

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

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

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't 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 its Form 990PF, Part I, line 2, to certify that it doesn't 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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization SIERRA CLUB

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	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization SIERRA CLUB			Employer identification number 94-1153307
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. 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.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose 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

(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

(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

(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) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990)

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

right arrow

Complete if the organization is described below. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

If the organization answered "Yes" on 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" on 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" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), 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.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

Political campaign activity expenditures. See instructions .................................................................... right arrow

$ 1,260,023

Volunteer hours for political campaign activities. See instructions ..................................................................

7,509

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ right arrow

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... right arrow

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow

$ 16,696

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ right arrow

$ 110,000

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... right arrow

$ 126,696

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

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-.
(1) MONTANA VALUES ACTION FUND	PO BOX 8512 MISSOULA,MT59807	85-0933240	110,000
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2024

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 right arrow

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check right arrow

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(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? ...................................................................................................................	Yes No

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 separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) Total

2a	Lobbying nontaxable 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) 2024

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 on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

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:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

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

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Yes

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

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."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

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? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation
PART I-A, LINE 1:	SIERRA CLUB PROVIDES ADMINISTRATIVE AND FUNDRAISING SUPPORT TO ITS SEPARATE SEGREGATED FUNDS (SIERRA CLUB POLITICAL COMMITTEE AND SIERRA CLUB VOTER EDUCATION FUND AND STATE POLITICAL ORGANIZATIONS) AND COMMUNICATES WITH ITS MEMBERS AND OTHERS ABOUT CANDIDATES, INCLUDING EXPRESSLY ADVOCATING FOR THEIR ELECTION OR DEFEAT, AS PERMITTED UNDER FEDERAL AND STATE LAW.

Schedule C (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

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" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

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? ............

Yes No

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? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

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.


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 July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, 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" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB 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 XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB 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)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

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 FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

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?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII 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

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on 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 ....	41,434,800	37,414,900	43,098,600	37,048,700	33,479,500
b	Contributions ...	742,200	737,400	1,073,300	1,348,100	1,107,300
c	Net investment earnings, gains, and losses	1,580,600	5,253,500	-4,838,400	6,351,800	3,961,900
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...	2,032,000	1,971,000	1,918,600	1,650,000	1,500,000
f	Administrative expenses ....
g	End of year balance ......	41,725,600	41,434,800	37,414,900	43,098,600	37,048,700

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

0 %

Permanent endowment right arrow

100.000 %

Term endowment right arrow

0 %

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. 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 .....
b	Buildings ....	649,303	640,671	8,632
c	Leasehold improvements	11,689,597	8,567,421	3,122,176
d	Equipment ....	2,708,193	1,788,208	919,985
e	Other .....	30,007		30,007
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				4,080,800

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. 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........
(3) Other (A) PRIVATE GLOBAL EQUITIES FUNDS	15,800,800	F
(B) GREEN ALPHA INVESTMENTS	470,300	F
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	16,271,100

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)ADVANCES AND DEPOSITS				276,800
(2)RIGHT-OF-USE ASSETS				10,897,700
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				11,174,500

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
DEFERRED LEASE LIABILITY	15,445,900
PENSION LIABILITY	1,446,100







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	16,892,000
2. Liability for uncertain tax positions. In Part XIII, 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 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	183,544,000
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	2,504,889
b	Donated services and use of facilities .........	2b	25,300
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d	11,981,941
e	Add lines 2a through 2d .....................			2e	14,512,130
3	Subtract line 2e from line 1..................			3	169,031,870
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 XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	169,031,870

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	181,113,000
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a	25,300
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d	9,287,290
e	Add lines 2a through 2d....................			2e	9,312,590
3	Subtract line 2e from line 1...................			3	171,800,410
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 XIII.) ...........	4b
c	Add lines 4a and 4b.....................			4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	171,800,410

Part XIII

Supplemental Information

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, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART III, LINE 1A:	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.
PART III, LINE 4:	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 V, LINE 4:	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 THROUGH NEW GIFTS AND INVESTMENT RETURN IN ACCORDANCE WITH CUPMIFA REQUIREMENTS.
PART X, LINE 2:	BASED ON RECOGNITION BY THE INTERNAL REVENUE SERVICE AND CALIFORNIA FRANCHISE TAX BOARD, THE CLUB'S RELATED SOURCES OF REVENUE ARE EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(4) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701F, RESPECTIVELY. HOWEVER, CERTAIN ACTIVITIES NOT DIRECTLY TIED TO THE CLUB'S TAX-EXEMPT PURPOSES ARE SUBJECT TO FEDERAL AND STATE INCOME TAXES. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS AS A WHOLE. IN ADDITION, THE CLUB IS SUBJECT TO INCOME TAX ON CERTAIN POLITICAL ACTIVITIES, OF WHICH THERE WAS $2,400 AND $61,600, RESPECTIVELY, FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. AS REQUIRED BY U.S. GAAP, THE CLUB HAS IDENTIFIED AND EVALUATED ITS SIGNIFICANT TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAIN OPEN AND DETERMINED THERE IS NO MATERIAL UNRECOGNIZED TAX BENEFIT OR LIABILITY TO BE RECORDED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	RECLASS FUNDRAISING REIMBURSEMENTS FROM FOUNDATION 10,000,000. SEGREGATED FUND ELIMINATIONS 1,460,377. RECLASS COST OF GOODS SOLD TO REVENUE 467,147. RECLASS FUNDRAISING EXPENSES TO REVENUE 54,417.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RECLASS FUNDRAISING REIMBURSEMENTS FROM FOUNDATION 10,000,000. SEGREGATED FUND ELIMINATIONS 1,721,626. RECLASS COST OF GOODS SOLD TO REVENUE 467,147. CHANGE IN VALUE OF PENSION PLAN -2,955,900. RECLASS FUNDRAISING EXPENSES TO REVENUE 54,417.

Schedule D (Form 990) (Rev. 1-2025)

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SCHEDULE G (Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on 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 arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

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" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

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?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(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
	SD&A TELESERVICES INC 5757 W CENTURY BLVD SUITE 300 LOS ANGELES, CA90045	TELEMARKETING		No	1,568,188	369,305	1,198,883
	TELEFUND INC 294 WASHINGTON ST SUITE 501 BOSTON, MA02108	TELEMARKETING		No	1,077,438	77,772	999,666
	GORDON & SCHWENKMEYER INC 20300 S VERMONT AVE SUITE 210 TORRANCE, CA90502	TELEMARKETING		No	351,027	251,999	99,028
	DIGITAL MEDIA SOLUTIONS LLC 4800 140TH AVE N SUITE 101 CLEARWATER, FL33762	DIGITAL FUNDRAISING		No	95,671	395,148	-299,477
	AUBRY & CO 9000 SUNSET BLVD SUITE 300 WEST HOLLYWOOD, CA90069	DEVELOP & SECURE CORPORATE SPONSORSHIPS		No	0	168,500	-168,500





Total . . . . . . . . . . . . . . . . . . . .					3,092,324	1,262,724	1,829,600

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

AL, AK, AZ, AR, CA, CO, CT, FL, GA, HI, IL, IN, KS, KY, LA, ME, MD, MA, MI, MN, MS, MO, MT, NV, NH, NJ, NM, NY, NC, ND, OH, OK, OR, PA, PR, RI, SC, TN, UT, VA, WA, WV, WI, DE, ID, IA, NE, SD, TX, VT, WY

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) (Rev. 1-2025)

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 GUARDIANS OF NATURE BENEFIT (event type)	(b) Event #2 BANFF FILM FEST (event type)	(c) Other events 6 (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	99,496	17,072	59,613	176,181
2	Less: Contributions . . . .	94,612	0	18,475	113,087
3	Gross income (line 1 minus line 2) . . . . . .	4,884	17,072	41,138	63,094

4	Cash prizes . . . . .
5	Noncash prizes . . . .
6	Rent/facility costs . . . .	3,956	5,657	7,579	17,192
7	Food and beverages . . .	5,136		13,307	18,443
8	Entertainment . . . .	0	4,000	1,675	5,675
9	Other direct expenses . . .	3,868		8,629	12,497
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .				53,807
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .				9,287

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) (Rev. 1-2025)

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

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? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

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

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

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

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference

Explanation

SCHEDULE G, PART I, LINE 2B, COLUMN (V)

SIERRA CLUB PAID TELEFUND, INC. $2,650 FOR FUNDRAISING EXPENSES AND $77,772 FOR PROFESSIONAL FUNDRAISING SERVICES IN 2024. THE CLUB'S PAYMENTS WERE MADE IN ACCORDANCE WITH THE TERMS OF THE PROFESSIONAL FUNDRAISING SERVICES AGREEMENT, WHICH DISTINGUISHES BETWEEN FEES FOR PROFESSIONAL FUNDRAISING SERVICES AND REIMBURSABLE FUNDRAISING EXPENSES. THE CLUB DID NOT ENTER INTO ARRANGEMENTS IN WHICH IT PAID ONLY EXPENSES WITHOUT ALSO PAYING FUNDRAISING FEES.

Schedule G (Form 990) (Rev. 1-2025)

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Schedule I
(Form 990)
(Rev. January 2025)

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," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
SIERRA CLUB

Employer identification number
94-1153307

Part I

General Information on Grants and Assistance

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? ........................

Yes No

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 Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) RAINFOREST ACTION NETWORK 425 BUSH STREET SUITE 325 SAN FRANCISCO,CA94108	94-3045180	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(2) GREEN LATINOS 1919 14TH STREET SUITE 700 BOULDER,CO80302	26-3386082	501(C)(3)	20,000	ENVIRONMENTAL PROTECTION
(3) SHILOH COMMUNITY CENTER 14632 HIGHWAY 84 ELBA,AL36323	93-4850052	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(4) INDIGENOUS ENVIRONMENTAL NETWORK PO BOX 485 BEMIDJI,MN56619	38-3653476	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(5) GROUNDWORK NORTHEAST REVITALIZATION GROUP PO BOX 172403 KANSAS CITY,KS66117	45-4925472	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(6) SWEET JANE PRODUCTIONS 37 GRAND AVENUE BROOKLYN,NY11205	13-3931803	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(7) THE SANDERS INSTITUTE 131 CHURCH STREET SUITE 206 BURLINGTON,VT05401	81-3250230	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(8) PHILADELPHIA PHYSICIANS FOR SOCIAL RESPONSIBILITY 1735 MARKET STREET SUITE A510 PHILADELPHIA,PA19103	23-2153775	501(C)(3)	5,242	ENVIRONMENTAL PROTECTION
(9) PERSON COUNTY COMMUNITY ACTION NETWORK 5970 MT HARMONY CHURCH RD ROUGEMONT,NC27572	99-0935451	501(C)(3)	13,000	ENVIRONMENTAL PROTECTION
(10) TEXAS CONSERVATION ALLIANCE PO BOX 822554 DALLAS,TX75231	23-7112648	501(C)(3)	100,000	ENVIRONMENTAL PROTECTION
(11) SOUTHERN SECTOR RISING INC PO BOX 411288 DALLAS,TX75241	85-2700437	501(C)(3)	76,765	ENVIRONMENTAL PROTECTION
(12) NOTO2ORG 262 SPRINGVIEW COMMERCE DR DEBARY,FL32713	93-3694429		50,000	ENVIRONMENTAL PROTECTION
(13) ROTARY REACH FOUNDATION INC 114 WEST NECK ROAD HUNTINGTON,NY11743	99-0615514	501(C)(3)	24,329	ENVIRONMENTAL PROTECTION
(14) SIERRA NEVADA ALLIANCE PO BOX 7989 SOUTH LAKE TAHOE,CA96158	77-0343881	501(C)(3)	20,000	ENVIRONMENTAL PROTECTION
(15) MOUNTAIN WATERSHED ASSOCIATION PO BOX 408 MELCROFT,PA154620408	25-1730301	501(C)(3)	18,571	ENVIRONMENTAL PROTECTION
(16) LEWIS & CLARK COLLEGE 10015 SW TERWILLIGER BLVD PORTLAND,OR27219	93-0386858	501(C)(3)	15,000	ENVIRONMENTAL PROTECTION
(17) RIGHT TO THE CITY ALLIANCE INC 388 ATLANTIC AVE BROOKLYN,NY11217	94-3462187	501(C)(3)	15,000	ENVIRONMENTAL PROTECTION
(18) PENNSYLVANIA BAT RESCUE 42 HIGH VIEW LN MERTZTOWN,PA19539	81-1351876	501(C)(3)	14,625	ENVIRONMENTAL PROTECTION
(19) THE MERRILL W LINN LAND & WATERWAYS CONSERVANCY PO BOX 501 LEWISBURG,PA17837	23-2533918	501(C)(3)	14,386	ENVIRONMENTAL PROTECTION
(20) THREE RIVERS WATERKEEPER INC 623 EAST 8TH AVENUE HOMESTEAD,PA15120	27-0486655	501(C)(3)	14,138	ENVIRONMENTAL PROTECTION
(21) SEQUOIA FORESTKEEPER PO BOX 2134 KERNVILLE,CA932382134	91-2154817	501(C)(3)	13,000	ENVIRONMENTAL PROTECTION
(22) SOPHIE GERSON HEALTHY YOUTH 505 LAGUARDIA PLACE SUITE 20A NEW YORK,NY10012	46-2977659	501(C)(3)	12,000	ENVIRONMENTAL PROTECTION
(23) KENTUCKY RESOURCES COUNCIL PO BOX 1070 FRANKFURT,KY40602	31-1042931	501(C)(3)	10,050	ENVIRONMENTAL PROTECTION
(24) DELTA WIND BIRDS PO BOX 1536 OXFORD,MS38655	46-4111208	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(25) FRIENDS OF AUWAHI FOREST RESTORATION PROJECT PO BOX 652 MAKAWAO,HI96768	87-0700795	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(26) ISAAC W BERNHEIM FOUNDATION 2075 CLERMONT RD CLERMONT,KY40110	61-0444651	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(27) KENTUCKY HEARTWOOD INC 660 MT VERNON RIDGE FRANKFORT,KY40601	01-0701145	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(28) MALAMA LEARNING CENTER PO BOX 1662 HONOLULU,HI96806	20-0442056	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(29) SAVE OUR FOREST ASSOCIATION PO BOX 126 RIM FOREST,CA92378	33-0258138	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(30) WILDLANDS CONSERVANCY 3701 ORCHID PLACE EMMAUS,PA18049	33-0676450	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION
(31) HOFSTRA UNIVERSITY 101 HOFSTRA UNIVERSITY ROOM 102 HOFSTRA HALL HEMPSTEAD,NY11549	11-1630906	501(C)(3)	9,000	ENVIRONMENTAL PROTECTION
(32) ENVIRONMENTAL CENTER OF SAN DIEGO 2251 ERIE ST SAN DIEGO,CA92110	47-3583767	501(C)(3)	8,500	ENVIRONMENTAL PROTECTION
(33) OREGON NATURAL RESOURCES COUNCIL FUND OREGON WILD 5825 N GREELEY AVE PORTLAND,OR97217	23-7432820	501(C)(3)	6,000	ENVIRONMENTAL PROTECTION
(34) WILD ALABAMA 15431 HWY 278 PO BOX 31 DOUBLE SPRINGS,AL35553	85-2784968	501(C)(3)	6,000	ENVIRONMENTAL PROTECTION
(35) GROUNDED STRATEGIES 6401 PENN AVE 3RD FL SUITE 300 PITTSBURGH,PA15206	32-2309836	501(C)(3)	5,138	ENVIRONMENTAL PROTECTION
(36) ILLINOIS ENVIRONMENTAL COUNCIL 520 E CAPITOL AVE SPRINGFIELD,IL62701	37-0989990	501(C)(4)	5,120	ENVIRONMENTAL PROTECTION
(37) MOLOKA'I LAND TRUST PO BOX 1297 MAKAWAO,HI96768	20-4915071	501(C)(3)	10,000	ENVIRONMENTAL PROTECTION

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) Rev. 1-2025

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
PART I, LINE 2:	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) Rev. 1-2025

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Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

SIERRA CLUB

Employer identification number

94-1153307

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used 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.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Yes

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

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), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on 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 ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

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 on 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 (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1BENJAMIN JEALOUS EXECUTIVE DIRECTOR	(i) (ii)	447,435 ------------- 0	0 ------------- 0	0 ------------- 0	48,375 ------------- 0	29,016 ------------- 0	524,826 ------------- 0	0 ------------- 0
2EVA HERNANDEZ MANAGING DIRECTOR (THRU 3/24)	(i) (ii)	80,878 ------------- 0	0 ------------- 0	382,623 ------------- 0	29,903 ------------- 0	10,622 ------------- 0	504,026 ------------- 0	0 ------------- 0
3ANA YANEZ CORREA DEPUTY EXECUTIVE DIRECTOR	(i) (ii)	351,988 ------------- 0	0 ------------- 0	0 ------------- 0	37,625 ------------- 0	16,094 ------------- 0	405,707 ------------- 0	0 ------------- 0
4AIDA DAVIS CHIEF PEOPLE OFFICER	(i) (ii)	354,228 ------------- 0	0 ------------- 0	0 ------------- 0	8,044 ------------- 0	14,505 ------------- 0	376,777 ------------- 0	0 ------------- 0
5ERICA MCKINLEY CHIEF LEGAL OFFICER, ASST SECRETARY	(i) (ii)	326,059 ------------- 0	0 ------------- 0	0 ------------- 0	14,517 ------------- 0	24,959 ------------- 0	365,535 ------------- 0	0 ------------- 0
6MICHAEL PARRISH COO, ASST SECRETARY	(i) (ii)	322,495 ------------- 0	0 ------------- 0	0 ------------- 0	7,538 ------------- 0	30,051 ------------- 0	360,084 ------------- 0	0 ------------- 0
7PHILLIP RADFORD CHIEF STRATEGY OFFICER	(i) (ii)	335,540 ------------- 0	0 ------------- 0	0 ------------- 0	4,886 ------------- 0	2,923 ------------- 0	343,349 ------------- 0	0 ------------- 0
8SHABINA BAHL CHIEF ADVANCEMENT OFFICER	(i) (ii)	290,227 ------------- 0	0 ------------- 0	0 ------------- 0	9,646 ------------- 0	19,315 ------------- 0	319,188 ------------- 0	0 ------------- 0
9KEVIN HARRIS DEP MGN DIR & CHIEF COMMS OFFICER	(i) (ii)	304,079 ------------- 0	0 ------------- 0	0 ------------- 0	6,939 ------------- 0	1,000 ------------- 0	312,018 ------------- 0	0 ------------- 0
10ADRIENNE FRAZIER CFO, ASSISTANT TREASURER	(i) (ii)	298,860 ------------- 0	0 ------------- 0	0 ------------- 0	9,045 ------------- 0	3,479 ------------- 0	311,384 ------------- 0	0 ------------- 0
11NADINE WILBURN GEN COUNS EMPLOY/SR DIR LABOR REL	(i) (ii)	272,816 ------------- 0	0 ------------- 0	0 ------------- 0	24,482 ------------- 0	3,727 ------------- 0	301,025 ------------- 0	0 ------------- 0
12KRISTIN MACKLIN DEPUTY CFO, ASSISTANT TREASURER	(i) (ii)	259,800 ------------- 0	0 ------------- 0	0 ------------- 0	11,024 ------------- 0	15,368 ------------- 0	286,192 ------------- 0	0 ------------- 0
13JOANNE SPALDING LEGAL DIRECTOR, ENVIRON LAW PROG	(i) (ii)	280,516 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	3,224 ------------- 0	283,740 ------------- 0	0 ------------- 0
14KIA BROWN CHIEF OF VOLUNTEER EXPERIENCE	(i) (ii)	249,770 ------------- 0	0 ------------- 0	0 ------------- 0	2,385 ------------- 0	29,609 ------------- 0	281,764 ------------- 0	0 ------------- 0
15WHITNEY PEARSON DEPUTY FIELD DIRECTOR (THRU 9/24)	(i) (ii)	231,576 ------------- 0	0 ------------- 0	15,054 ------------- 0	4,546 ------------- 0	12,156 ------------- 0	263,332 ------------- 0	0 ------------- 0
16HOLLY BENDER CHIEF CAMPAIGN OFFICER	(i) (ii)	252,153 ------------- 0	0 ------------- 0	0 ------------- 0	7,670 ------------- 0	2,834 ------------- 0	262,657 ------------- 0	0 ------------- 0
17MIKAELA KING CHIEF OF MEMBERSHIP GROWTH	(i) (ii)	251,785 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	2,731 ------------- 0	254,516 ------------- 0	0 ------------- 0
18RAHEL MELAKU SR DIR FIN PLANNING & ANLYS/ASST SEC	(i) (ii)	215,827 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	23,873 ------------- 0	239,700 ------------- 0	0 ------------- 0
19LOREN BLACKFORD SR. ADV(THRU 4/24), ACTING DEP ED	(i) (ii)	212,559 ------------- 0	0 ------------- 0	0 ------------- 0	8,754 ------------- 0	3,102 ------------- 0	224,415 ------------- 0	0 ------------- 0
20ANNE KENNEY DIR, FIN ANLYS & BDGT SYS/ASST SEC	(i) (ii)	166,815 ------------- 0	0 ------------- 0	0 ------------- 0	14,812 ------------- 0	14,399 ------------- 0	196,026 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 4A	EVA HERNANDEZ, MANAGING DIRECTOR, AND WHITNEY PEARSON, DEPUTY FIELD DIRECTOR, RECEIVED SEVERANCE PAYMENTS OF $382,623 AND $15,054 RESPECTIVELY IN 2024.

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

Name of the organization

SIERRA CLUB

Employer identification number

94-1153307

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .	X	20	2,334,874	FAIR MARKET VALUE
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( )
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?

Yes

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

Yes

If "Yes," describe in Part II.

If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) (2024)

Page 2

Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation
PART I, COLUMN (B):	THIS COLUMN REFLECTS THE NUMBER OF DONATIONS.
PART I, LINE 32B:	THE SIERRA CLUB MAY RETAIN QUALIFIED BROKERS FOR THE SALE OF PROPERTY RECEIVED BY THE ORGANIZATION AS GIFTS. THIS SERVICE WAS NOT USED IN 2024.

Schedule M (Form 990) (2024)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
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 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

SIERRA CLUB

Employer identification number

94-1153307

Return Reference	Explanation
FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:	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, AND USE ALL LAWFUL MEANS TO CARRY OUT THESE OBJECTIVES.
FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:	OVERVIEW: THROUGHOUT 2024, WE CONTINUED PROGRESS TOWARDS THE GOALS LAID OUT IN OUR 2030 STRATEGIC FRAMEWORK. WE CONTINUE TO EDUCATE ABOUT THE URGENCY OF TACKLING THE CLIMATE CRISIS, AND WE WORKED TO UNLOCK THE POWER OF INVESTMENTS IN SOLVING THE CLIMATE CRISIS CONTAINED IN FEDERAL LEGISLATION OF THE PAST FEW YEARS. GRASSROOTS STRONG: THE HEART OF SIERRA CLUB'S ENDURING STRENGTH AND UNIQUE EFFECTIVENESS IS OUR GRASSROOTS NETWORK OF 64 CHAPTERS, STATE AND LOCAL VOLUNTEER GROUPS, OUTINGS LEADERS, MEMBERS, AND ALL OF THE SIERRA CLUB SUPPORTERS AND PARTNERS IN COMMUNITIES ACROSS THE COUNTRY. BEYOND COAL: OUR BEYOND COAL CAMPAIGN ALSO HAD MAJOR WINS IN 2024, SECURING THE RETIREMENT OR COMMITTMENT TO RETIRE OUR 389TH COAL PLANT SINCE THE CAMPAIGN BEGAN IN 2010. OUR WORK LED TO THE ANNOUNCED RETIREMENT OF THE LAST TWO COAL PLANTS IN NEW ENGLAND, FUNDING FROM THE USDA FOR TEN RURAL COOPERATIVES TO TRANSITION FROM COAL TO CLEAN ENERGY, AND HISTORIC ANTI-POLLUTION STANDARDS FROM THE EPA. BEYOND DIRTY FUELS: OUR BEYOND DIRTY FUELS CAMPAIGN PROTECTED COMMUNITIES, LANDSCAPES, AND WILDLIFE FROM 11 DANGEROUS GAS PIPELINES, 25 LIQUEFIED METHANE GAS EXPORT PROJECTS, AND FOUR OIL EXPORT FACILITIES. CLEAN TRANSPORTATION FOR ALL: SIERRA CLUB SUCCESSFULLY ADVOCATED FOR CALIFORNIA'S ADVANCED CLEAN CARS (ACC II) WAIVER, AND ORGANIZED THE LARGEST NUMBER OF WITNESSES OF ANY GREEN GROUP TO TESTIFY AT THE EPA'S HEARING ON THE POLICY. WE ALSO LED A NATIONAL CAMPAIGN PUSHING EPA TO FINALIZE THE STRONGEST STANDARDS POSSIBLE FOR CLEAN CARS AND TRUCKS. AND WE SUCCESSFULLY PUSHED FOR IMPLEMENTATION OF THE CLEAN TRANSPORTATION INITIATIVES WITHIN THE INFLATION REDUCTION ACT (IRA) AND THE INFRASTRUCTURE INVESTMENT AND JOBS ACT (IIJA) LIKE THE CLEAN SCHOOL BUS AND CLEAN PORTS PROGRAMS. WE ALSO DEVELOPED AN ONLINE INTERACTIVE MAP SHOWING UTILITY INVESTMENTS IN EV CHARGING INFRASTRUCTURE AND CLEAN TRANSPORTATION EQUITY PROGRAMS, AND INTERVENED OR PARTICIPATED IN PUBLIC UTILITY COMMISSION DOCKETS TO ADVOCATE FOR TRANSPORTATION ELECTRIFICATION INFRASTRUCTURE IN 14 STATES. AT THE STATE AND LOCAL LEVELS, WE ORGANIZED SUPPORT FOR CONGESTION PRICING IN NEW YORK CITY AND ELECTRIC VEHICLES IN ILLINOIS, AND AGAINST HIGHWAY EXPANSION IN CALIFORNIA. PROTECTING LANDS AND WATERS: WE FOUGHT FOR TRIBAL RIGHTS AND WORKED TO RESTORE SALMON BY SECURING COMMITMENTS FROM THE ADMINISTRATION TO LAY THE GROUNDWORK FOR REMOVING THE FOUR LOWER SNAKE RIVER DAMS. WE ADVOCATED FOR THE ADDITION OF TWO NEW MONUMENTS - RECOGNIZING THE SPRINGFIELD 1908 RACE RIOT AND CARLISLE FEDERAL INDIAN BOARDING SCHOOL - AND EXPANSION OF TWO MORE - THE SAN GABRIEL MOUNTAINS AND BERRYESSA SNOW MOUNTAIN MONUMENTS. WE SECURED THE ENACTMENT OF THE PUBLIC LANDS RULE, WHICH REQUIRES FEDERAL LAND MANAGERS TO PUT CONSERVATION ON A LEVEL PLAYING FIELD WITH MINING AND DRILLING. WE ALSO SECURED A MINERAL WITHDRAWAL FOR COLORADO'S THOMPSON DIVIDE, PROTECTING 200,000 ACRES OF PUBLIC LANDS FROM DRILLING AND MINING. WE FOUGHT FOR AND WON NEW FEDERAL RULES TO PROTECT 13 MILLION ACRES OF THE WESTERN ARCTIC FROM OIL AND GAS DRILLING. WE URGED THE ADMINISTRATION TO ENACT NEW FEDERAL RULES ON BONDING AND ROYALTIES FOR OIL AND GAS DRILLING ON PUBLIC LANDS, ALLOWING TAXPAYERS TO GET A FAIR RETURN ON THE RESOURCES THESE COMPANIES EXPLOIT AND ASSURANCE THAT MESSES LEFT BY THESE COMPANIES WILL BE CLEANED UP. WE CONTINUED THE FIGHT TO PROTECT OLD GROWTH FORESTS AND DEFEND ENDANGERED SPECIES. OUR CAMPAIGN TOOK TO THE COURTS TO PRESERVE THE LEGAL PROTECTIONS KEEPING GRIZZLY BEARS AND WOLVES FROM EXTINCTION AND WON. WE'LL KEEP UP THIS FIGHT IN 2025 AND BEYOND. OUTDOORS FOR ALL: WE SUCCESSFULLY FOUGHT FOR PASSAGE OF THE BIPARTISAN EXPANDING PUBLIC LANDS OUTDOOR RECREATION EXPERIENCES (EXPLORE) ACT. THIS LEGISLATION WILL EXPAND AND CREATE MORE INCLUSIVE ACCESS TO THE OUTDOORS FOR YOUNG PEOPLE, FAMILIES, VETERANS, AND PEOPLE ACROSS MANY COMMUNITIES. WE CONTINUED TO CHAMPION THE EVERY KID OUTDOORS PROGRAM, WHICH GIVE FREE ACCESS TO OUR NATIONAL PARKS TO AMERICA'S FOURTH GRADERS AND THEIR FAMILIES. OUR ADVOCACY ALSO LED TO THE CREATION OF THE AMERICAN CLIMATE CORPS, WHICH PROMISES TO EMPLOY YOUNG PEOPLE IN JOBS THAT HELP PROTECT OUR PUBLIC LANDS AND BUILD CLIMATE RESILIENCY ACROSS OUR COMMUNITIES. AS OF THE END OF 2024, MORE THAN 15,000 YOUNG PEOPLE HAD ALREADY ENROLLED IN THE PROGRAM AND ARE ON THE PATH TO EARN A LIVING GETTING OUTDOORS AND IMPROVING OUR COMMUNITIES. AND IN THE FIELD, WE ENSURED THOUSANDS OF CHILDREN AND YOUTH HAD OPPORTUNITIES TO GET OUTDOORS. FOR EXAMPLE, OUR TEAM IN DETROIT, BROUGHT A GROUP OF HIGH SCHOOL STUDENTS FROM DETROIT TO YOSEMITE NATIONAL PARK AND SIERRA CLUB'S INSPIRING CONNECTIONS OUTDOORS CHAPTER PROGRAMS ALSO CONNECTED YOUNG PEOPLE TO NATURE THROUGH AN INCREDIBLE NETWORK OF VOLUNTEERS FROM SAN DIEGO TO PHILADELPHIA, AND MANY PLACES IN BETWEEN. WE ALSO HELPED SECURE HISTORIC FUNDING FOR PARKS AND TREES - $1 BILLION IN GRANTS THROUGH THE URBAN AND COMMUNITY FORESTRY PROGRAM AND $255 MILLION IN GRANTS THROUGH THE OUTDOOR RECREATION LEGACY PARTNERSHIP PROGRAM - TO ENSURE MORE COMMUNITIES CAN ENJOY NATURE. FIGHTING FOR A GREEN ECONOMY THAT WORKS FOR ALL AMERICANS: SIERRA CLUB'S LAUNCHED AN INDUSTRIAL TRANSFORMATION CAMPAIGN TO BRING CLEAN MANUFACTURING BACK TO THE U.S. WHILE REDUCING POLLUTION, SUPPORTING WORKERS, AND PROTECTING COMMUNITIES. IN 2024 ALONE, WE HELPED SECURE $6 BILLION FOR CLEAN MANUFACTURING PROJECTS. A 501(C)(4) ORGANIZATION, SIERRA CLUB ENGAGES IN LOBBYING ACTIVITIES AND ENDORSES CANDIDATE CAMPAIGNS THROUGH AFFILIATED POLITICAL ACTION COMMITTEES (PACS). THE SIERRA CLUB FOUNDATION, GRANTS US 501(C)(3) FUNDING FOR OUR MOST IMPACTFUL CAMPAIGNS TO PROTECT WILDLANDS, TRANSFORM THE ENERGY SECTOR, PUBLIC EDUCATION, AND ADMINISTRATIVE ADVOCACY.
FORM 990, PART VI, SECTION A, LINE 6	ANY PERSON INTERESTED IN ADVANCING THE PURPOSES OF THE SIERRA CLUB MAY BECOME 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 VI, SECTION A, LINE 7A	BYLAW 4.8: ALL ACTIONS REQUIRING A VOTE OF THE MEMBERSHIP SHALL BE DECIDED BY WRITTEN BALLOTS AS PROVIDED FOR IN BYLAW 5, SECTION 2, AND BYLAW 11. A QUORUM FOR ANY BALLOT OR FOR ANY MEETING OF THE MEMBERS SHALL BE FIVE PERCENT (5%) OF THE MEMBERSHIP ON THE DATE OF RECORD SET BY THE BOARD OF DIRECTORS IN ACCORDANCE WITH LAW. EACH PERSON WHO IS A 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. SR 4.8.1 VOTING BY MEMBERS: ALL REGULAR AND LIFE MEMBERS OF RECORD ON JANUARY 31 SHALL BE SENT BALLOTS FOR THE ANNUAL ELECTION OF DIRECTORS, AS PROVIDED IN THE BYLAWS PARAGRAPH 4.8 AND 5.6 AND STANDING RULES 4.2.1. EACH SUCH INDIVIDUAL MEMBER SHALL BE SENT ONE BALLOT; JOINT MEMBERSHIPS SHALL RECEIVE TWO BALLOTS.
FORM 990, PART VI, SECTION A, LINE 7B	IN ACCORDANCE WITH CORPORATION LAW SECTION 5057, THE ONLY MEMBERSHIP RIGHTS OF MEMBERS OF THE CLUB ARE THE RIGHTS SPECIFICALLY PROVIDED BY THE ARTICLES, BYLAWS, AND THE CORPORATION LAW. ALL OTHER PRIVILEGES OR OPPORTUNITIES GRANTED TO MEMBERS OF THE CLUB UNDER ITS STANDING RULES, POLICIES, OR THE BYLAWS OR RULES OF CLUB SUB-ENTITIES ARE NOT RIGHTS OF MEMBERSHIP IN THE CLUB FOR PURPOSES OF CORPORATION LAW SECTION 5057.
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT OF THE FORM 990 IS REVIEWED BY THE FINANCE DEPARTMENT, ASSISTANT TREASURER AND LEGAL COUNSEL. AFTER REVIEW, A COPY IS SENT TO THE AUDIT COMMITTEE WHO HAS BEEN DESIGNATED BY THE BOARD OF DIRECTORS TO REVIEW THE 990 ON THEIR BEHALF PRIOR TO FILING. THE DRAFT IS THEN SENT TO THE BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD OF DIRECTORS AND OTHER SENIOR VOLUNTEERS MUST COMPLETE AND SIGN A WRITTEN DISCLOSURE FORM ANNUALLY. KEY EMPLOYEES (CURRENT AND FORMER) ARE RESPONSIBLE FOR DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST RELATED TO THEIR CLUB ACTIVITIES. THE POLICY IS INCLUDED IN THE EMPLOYEE HANDBOOK. LEGAL COUNSEL WILL INVESTIGATE COMPLAINTS OF VIOLATIONS. WHEN A POTENTIAL CONFLICT IS DISCLOSED BY A BOARD MEMBER, VOLUNTEER OR AN EMPLOYEE, THE HUMAN RESOURCES DEPARTMENT AND/OR LEGAL COUNSEL WILL MAKE A DETERMINATION REGARDING THE APPROPRIATE ACTION IN ORDER TO COMPLY WITH THE CLUB'S POLICIES.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE AFTER AN EVALUATION OF PERFORMANCE AND INTERVIEWS WITH APPROPRIATE PARTIES. COMPENSATION IS BASED ON EXTERNAL DATA FROM LIKE ORGANIZATIONS. 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.
FORM 990, PART VI, SECTION C, LINE 19	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, PART IX, LINE 11G	FEES & CONCESSIONS: PROGRAM SERVICE EXPENSES 14,811,223. MANAGEMENT AND GENERAL EXPENSES 2,165,187. FUNDRAISING EXPENSES 3,333,227. TOTAL EXPENSES 20,309,637. STAFF TRAINING/SEARCH: PROGRAM SERVICE EXPENSES 183,695. MANAGEMENT AND GENERAL EXPENSES 26,854. FUNDRAISING EXPENSES 41,340. TOTAL EXPENSES 251,889. CONSULTANTS: PROGRAM SERVICE EXPENSES 6,152,772. MANAGEMENT AND GENERAL EXPENSES 899,447. FUNDRAISING EXPENSES 1,384,668. TOTAL EXPENSES 8,436,887.
FORM 990, PART XI, LINE 9:	SEGREGATED FUND ELIMINATIONS -128,637. CHANGE IN VALUE OF PENSION PLAN 2,955,900.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

SIERRA CLUB

Employer identification number

94-1153307

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)THE SIERRA CLUB VOTER EDUCATION FUND 2101 WEBSTER STREET SUITE 1300 OAKLAND,CA94612 94-3244759	POLITICAL ORGANIZATION	CA	527		SIERRA CLUB	Yes
(2)SIERRA CLUB INDEPENDENT ACTION 2101 WEBSTER STREET SUITE 1300 OAKLAND,CA94612 27-2585981	POLITICAL ORGANIZATION	CA	527		SIERRA CLUB	Yes
(3)SIERRA CLUB POLITICAL COMMITTEE 2101 WEBSTER STREET SUITE 1300 OAKLAND,CA94612 94-2370348	POLITICAL ORGANIZATION	CA	527		SIERRA CLUB	Yes
(4)SIERRA CLUB NEVADA PAC PO BOX 8096 RENO,NV89507 81-3881275	POLITICAL ORGANIZATION	NV	527		SIERRA CLUB	Yes
(5)SIERRA CLUB INDEPENDENT GEORGIA PAC 743 E COLLEGE AVENUE SUITE B DECATUR,GA30030 45-4845025	POLITICAL ORGANIZATION	GA	527		SIERRA CLUB	Yes
(6)SIERRA CLUB COORDINATED GEORGIA PAC 743 E COLLEGE AVENUE SUITE B DECATUR,GA30030 45-4845025	POLITICAL ORGANIZATION	GA	527		SIERRA CLUB	Yes
(7)SIERRA CLUB ARIZONA PAC 514 W ROOSEVELT STREET PHOENIX,AZ85003 71-0939731	POLITICAL ORGANIZATION	AZ	527		SIERRA CLUB	Yes
(8)VOTE SIERRA CLUB OF HAWAII PO BOX 2577 HONOLULU,HI968030000 36-4899162	POLITICAL ORGANIZATION	HI	527		SIERRA CLUB	Yes
(9)SIERRA CLUB IL CHAPTER PAC 70 E LAKE STREET SUITE 1500 CHICAGO,IL60601 30-0390974	POLITICAL ORGANIZATION	IL	527		SIERRA CLUB	Yes
(10)WI SIERRA CLUB EDUCATION COMMITTEE 754 WILLIAMSON STREET MADISON,WI53703 32-1409689	POLITICAL ORGANIZATION	WI	527		SIERRA CLUB	Yes
(11)KANSAS SIERRA CLUB PAC PO BOX 11415 OVERLAND PARK,KS662071415 80-0479870	POLITICAL ORGANIZATION	KS	527		SIERRA CLUB	Yes
(12)SIERRA CLUB POLITICAL COMMITTEE OF TEXAS PO BOX 4998 AUSTIN,TX787654998 26-1626567	POLITICAL ORGANIZATION	TX	527		SIERRA CLUB	Yes
(13)SIERRA CLUB POLITICAL COMMITTEE - MARYLAND CHAPTER PAC PO BOX 278 RIVERDALE,MD207380278 56-2672579	POLITICAL ORGANIZATION	MD	527		SIERRA CLUB	Yes
(14)SIERRA CLUB HOOSIER CHAPTER PAC PO BOX 8264 BLOOMINGTON,IN47407 93-4650449	POLITICAL ORGANIZATION	IN	527		SIERRA CLUB	Yes
(15)MICHIGAN SIERRA PAC 602 W IONIA ST LANSING,MI48933 22-3935178	POLITICAL ORGANIZATION	MI	527		SIERRA CLUB	Yes
(16)MICHIGAN SIERRA CLUB INDEPENDENT ACTION PAC 109 E CESAR E CHAVEZ AVENUE LANSING,MI48906 83-1295775	POLITICAL ORGANIZATION	MI	527		SIERRA CLUB	Yes
(17)MISSISSIPPI SIERRA CLUB PAC 148 OAKHURST TRAIL RIDGELAND,MS39157 45-4833193	POLITICAL ORGANIZATION	MS	527		SIERRA CLUB	Yes
(18)SIERRA NH PAC CITIZENS BANK 1 CAPITAL PLAZA STE 4 CONCORD,NH03301 01-0630051	POLITICAL ORGANIZATION	NH	527		SIERRA CLUB	Yes
(19)NC SIERRA CLUB PAC 19 W HARGETT STREET SUITE 210 RALEIGH,NC27601 81-3666208	POLITICAL ORGANIZATION	NC	527		SIERRA CLUB	Yes
(20)NORTH STAR CHAPTER SIERRA CLUB POLITICAL COMMITTEE 2300 MYRTLE AVE STE 260 SAINT PAUL,MN55114 02-0566571	POLITICAL ORGANIZATION	MN	527		SIERRA CLUB	Yes
(21)OHIO SIERRA CLUB POLITICAL COMMITTEE 273 DELAWARE PLACE AKRON,OH44303 34-1664332	POLITICAL ORGANIZATION	OH	527		SIERRA CLUB	Yes
(22)OREGON SIERRA CLUB PAC PO BOX 42307 PORTLAND,OR97242 01-0931836	POLITICAL ORGANIZATION	OR	527		SIERRA CLUB	Yes
(23)RIO GRANDE CHAPTER OF SIERRA CLUB PAC 1807 SECOND STREET UNIT 45 SANTA FE,NM87505 81-1100693	POLITICAL ORGANIZATION	NM	527		SIERRA CLUB	Yes
(24)RIO GRANDE SIERRA CLUB HEALTHY COMMUNITIES 3935 ANDERSON AVE SE ALBUQUERQUE,NM87108 85-0725977	POLITICAL ORGANIZATION	NM	527		SIERRA CLUB	Yes
(25)SIERRA CLUB ABQ MFC 5000 SEQUOIA RD NW ALBUQUERQUE,NM87120 93-3586016	POLITICAL ORGANIZATION	NM	527		SIERRA CLUB	Yes
(26)LAS CRUCES SIERRA CLUB PAC 3935 ANDERSON AVE SE ALBUQUERQUE,NM87108 87-2964485	POLITICAL ORGANIZATION	NM	527		SIERRA CLUB	Yes
(27)RIO GRANDE CHAPTER LAS CRUCES PAC 7509 SIERRA DE ORO PLACE LAS CRUCES,NM88012 93-3879661	POLITICAL ORGANIZATION	NM	527		SIERRA CLUB	Yes
(28)SIERRA CLUB SMALL DONOR COMMITTEE 1536 WYNKOOP STREET SUITE 200 DENVER,CO80202 82-4800273	POLITICAL ORGANIZATION	CO	527		SIERRA CLUB	Yes
(29)SIERRA CLUB SF BAY CHAPTER CAMPAIGNS CANDIDATE PAC 312 CLAY STREET SUITE 300 OAKLAND,CA94607 84-4941732	POLITICAL ORGANIZATION	CA	527		SIERRA CLUB	Yes
(30)UTAH SIERRA CLUB POLITICAL COMMITTEE 824 SOUTH 400 WEST SUITE B103 SALT LAKE CITY,UT84101 36-5011489	POLITICAL ORGANIZATION	UT	527		SIERRA CLUB	Yes
(31)VIRGINIA CHAPTER SIERRA CLUB POLITICAL ACTION COMMITTEE 100 W FRANKLIN ST MEZZANINE RICHMOND,VA23220 51-0647000	POLITICAL ORGANIZATION	VA	527		SIERRA CLUB	Yes
(32)SIERRA CLUB PAC WA STATE 946 SW BERRY LAKE RD PORT ORCHARD,WA983677564 01-0872312	POLITICAL ORGANIZATION	WA	527		SIERRA CLUB	Yes
(33)SIERRA CLUB HEALTHY COMMUNITIES PAC 946 SW BERRY LAKE RD PORT ORCHARD,WA983677564 37-1525718	POLITICAL ORGANIZATION	WA	527		SIERRA CLUB	Yes
(34)CALIFORNIA SIERRA CLUB PAC 3250 WILSHIRE BLVD STE 1106 LOS ANGELES,CA900101513 82-2778208	POLITICAL ORGANIZATION	CA	527		SIERRA CLUB	Yes
(35)NEW JERSEY SIERRA CLUB PAC PO BOX 269 GARWOOD,NJ07027 82-2008648	POLITICAL ORGANIZATION	NJ	527		SIERRA CLUB	Yes
(36)SIERRA CLUB FLORIDA PAC 220 LAKEVIEW DR 305 WESTON,FL33326 82-1980202	POLITICAL ORGANIZATION	FL	527		SIERRA CLUB	Yes
(37)PENNSYLVANIA SIERRA CLUB PAC PO BOX 606 HARRISBURG,PA17108 82-0934859	POLITICAL ORGANIZATION	PA	527		SIERRA CLUB	Yes
(38)SIERRA CLUB POLITICAL COMMITTEE NE CHAPTER 7020 BURT ST OMAHA,NE68132 82-2828193	POLITICAL ORGANIZATION	NE	527		SIERRA CLUB	Yes
(39)SIERRA CLUB NEW YORK POLITICAL COMMITTEE 744 BROADWAY ALBANY,NY12207 83-1103288	POLITICAL ORGANIZATION	NY	527		SIERRA CLUB	Yes
(40)SIERRA CLUB MISSOURI CHAPTER POLITICAL COMMITTEE PO BOX 432010 ST LOUIS,MO63143 30-1067095	POLITICAL ORGANIZATION	MO	527		SIERRA CLUB	Yes
(41)SIERRA CLUB OKLAHOMA CHAPTER POLITICAL ACTION COMMITTEE PO BOX 60644 OKLAHOMA CITY,OK731460644 82-4873738	POLITICAL ORGANIZATION	OK	527		SIERRA CLUB	Yes
(42)WEST VIRGINIA SIERRA CLUB PAC 518 MARYLAND AVE FAIRMONT,WV26554 83-1805393	POLITICAL ORGANIZATION	WV	527		SIERRA CLUB	Yes
(43)SIERRA CLUB VERMONT CHAPTER PAC 145 BLUE HERON LANE N HERO,VT05474 81-3880603	POLITICAL ORGANIZATION	VT	527		SIERRA CLUB	Yes
(44)TENNESSEE SIERRA CLUB POLITICAL COMMITTEE 500 PARAGON MILLS RD G2 NASHVILLE,TN372113734 85-0756815	POLITICAL ORGANIZATION	TN	527		SIERRA CLUB	Yes
(45)KENTUCKY SIERRA CLUB PAC 1321 ELIZABETH ST BOWLING GREEN,KY42104 86-3337792	POLITICAL ORGANIZATION	KY	527		SIERRA CLUB	Yes
(46)SIERRA CLUB MASSACHUSETTS IEPAC 50 FEDERAL ST FLOOR 3 BOSTON,MA02110 85-1961327	POLITICAL ORGANIZATION	MA	527		SIERRA CLUB	Yes
(47)SIERRA CLUB MASSACHUSETTS 50 FEDERAL ST FLOOR 3 BOSTON,MA02110 84-3585552	POLITICAL ORGANIZATION	MA	527		SIERRA CLUB	Yes
(48)SIERRA CLUB SF BAY CHAPTER CAMPAIGNS SLATE MAILER 312 CLAY STREET SUITE 300 OAKLAND,CA94607 26-2505161	POLITICAL ORGANIZATION	CA	527		SIERRA CLUB	Yes

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) (Rev. 1-2025)

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) (Rev. 1-2025)

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

Yes

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

Yes

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

Yes

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

Yes

s Other transfer of cash or property from related organization(s) ............................

Yes

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved

Schedule R (Form 990) (Rev. 1-2025)

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) (Rev. 1-2025)

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) (Rev. 1-2025)

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