SCHEDULE O
(Form 990)

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.
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OMB No. 1545-0047
2021
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: AT THE SIERRA CLUB, WE BELIEVE IN THE POWER OF TOGETHERNESS. TOGETHER, WE REMAIN COMMITTED TO THE FIGHT FOR A HEALTHY CLIMATE BUILT ON A FOUNDATION OF ENVIRONMENTAL, RACIAL, ECONOMIC, AND GENDER JUSTICE - A FUTURE WHERE ALL PEOPLE BENEFIT FROM A HEALTHY, THRIVING PLANET AND A DIRECT CONNECTION TO NATURE. AS THE CLIMATE CRISIS AND DEEPLY ENTRENCHED SYSTEMIC RACISM ALL FUEL INEQUITY, WE WILL CONTINUE TO FIGHT FOR A BOLD, TRANSFORMATIONAL AGENDA THAT RECOGNIZES THE INTERCONNECTEDNESS BETWEEN OUR PLANET, OUR HUMANITY, AND OUR DEMOCRACY. BY RECOGNIZING THAT OUR DESTINIES ARE TIED, WE CONTINUE TO NAME THAT ALL THINGS ARE FUNDAMENTALLY CONNECTED, AND THE OVERLAP BETWEEN ECOLOGY, RACE, GENDER, AND REPRESENTATIVE GOVERNMENT WILL MOVE TO EITHER ADVANCE OUR COLLECTIVE HUMANITY OR TO OPPRESS IT.
FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: THROUGH ITS EDUCATIONAL AND GRASSROOTS LOBBYING PROGRAMS, THE SIERRA CLUB INFORMS THE PUBLIC AND DECISION-MAKERS ABOUT PRESSING ISSUES AND CULTIVATES AWARENESS AND ACTIVISM AT THE LOCAL, STATE, AND NATIONAL LEVELS. WITH STAFF IN NEARLY EVERY STATE AND VOLUNTEERS IN EVERY CONGRESSIONAL DISTRICT AND MEDIA MARKET, WE ARE ABLE TO MOBILIZE ACTIVISTS THROUGH EMAIL ALERTS AND PERSONAL CONTACTS. STATE AND NATIONAL LOBBYISTS REPRESENT US IN WASHINGTON, D.C., AND IN ALMOST EVERY STATE CAPITOL. THROUGH OUR AWARD-WINNING WEBSITE, SIERRA MAGAZINE, NATIONAL REPORTS, AND MANY LOCAL AND REGIONAL PUBLICATIONS, WE ARE ABLE TO REACH BEYOND MEMBERS TO EDUCATE AND INSPIRE NEW CONSTITUENCIES. ADDITIONALLY, OUR ENVIRONMENTAL LAW PROGRAM EXTENDS THE FIGHT FOR SOUND ENVIRONMENTAL POLICY TO THE COURTS DIRECTLY WITH OUR STAFF LAWYERS AND THROUGH THE TRAINING AND MENTORING OF ALL OF OUR LEGAL PARTNERS. THE SIERRA CLUB'S ENVIRONMENTAL LAW PROGRAM USED COURTROOM AND ADMINISTRATIVE LITIGATION TO ADVANCE ENVIRONMENTAL PROTECTIONS WHILE CONTINUING OUR VERY SUCCESSFUL WORK TO STOP NEW FOSSIL FUEL FACILITIES, RETIRE EXISTING COAL PLANTS AND OTHER POLLUTING FACILITIES, ADVANCE CLEAN ENERGY AND PROTECT OUR LANDS, WATERS AND WILDLIFE. A STRONG LEGAL PROGRAM IS ESSENTIAL TO THE SIERRA CLUB'S ABILITY TO ACCOMPLISH OUR ENVIRONMENTAL MISSION AND TO THE ABILITY OF CITIZENS TO PROTECT THEIR ENVIRONMENTAL HEALTH. THE MOMENTUM ON COAL RETIREMENTS DID NOT ABATE IN 2021 AS THE BEYOND COAL CAMPAIGN PASSED THE MILESTONE OF MORE THAN 350 PLANTS SCHEDULED FOR RETIREMENT MEANING THAT MORE THAN 191,000 MW OF COAL PLANT GENERATING CAPACITY HAD BEEN ANNOUNCED TO RETIRE AS OF THE END OF 2021. THE IMPACT OF OUR WORK IS TANGIBLE, SAVING LIVES, IMPROVING HEALTH AND PROTECTING OUR CLIMATE. IN 2021, RENEWABLE ENERGY ELECTRICITY GENERATION CONTINUED TO CLIMB, EXCEEDING 800 BILLION KILOWATT HOURS FOR THE FIRST TIME IN 2021. THE OUR WILD AMERICA CAMPAIGN IS TEAMING UP WITH CONSERVATION GROUPS AND PUBLIC OFFICIALS ON A NEW "30X30" CAMPAIGN THAT WILL WORK STATE BY STATE AND AGENCY BY AGENCY TO PROTECT 440 MILLION ACRES OF LAND OVER THE NEXT TEN YEARS. SCIENTISTS TELL US THAT IF WE HOPE TO AVOID THE WORST IMPACTS OF CLIMATE CHANGE AND EXTINCTION, WE NEED TO SAFEGUARD AT LEAST 30 PERCENT OF AMERICA'S LAND BY 2030. THIS IS THE MOST AMBITIOUS EFFORT WE HAVE UNDERTAKEN IN 129 YEARS OF PROTECTING LAND AND WILDLIFE, AND WE ARE BRINGING THE POWER OF OUR GRASSROOTS BASE TO THE FIGHT. BEYOND DIRTY FUELS HELPED TO SLOW OR DEFEAT $200 BILLION IN DIRTY FUEL INFRASTRUCTURE PROJECTS, SUCH AS PIPELINES AND EXPORT TERMINALS, IN 2021. THE SIERRA CLUB IS SUPPORTING DOZENS OF COMMUNITY-LED FIGHTS TO STOP FRACKED GAS PIPELINES, OIL AND TAR SANDS PIPELINES, AND LIQUEFIED NATURAL GAS AND OIL EXPORT FACILITIES. OUR WORK STOPPING DIRTY FUELS INFRASTRUCTURE IN 2021 AVOIDS FUTURE ESTIMATED EMISSIONS OF MORE THAN A BILLION METRIC TONS OF CARBON EQUIVALENT PER YEAR. THE SIERRA CLUB'S HEALTHY COMMUNITIES PROGRAM CONTINUED TO SUPPORT THE SIERRA CLUB'S COVID-19 RESPONSE, MAINTAINING PRESSURE TO MAINTAIN MORATORIA ON UTILITY SHUT-OFFS DURING THE PANDEMIC AND INCREASINGLY FOCUSING ON REDUCING THE BURDEN OF HIGH ENERGY COSTS ON COMMUNITIES. FOR OVER 25 YEARS, SIERRA STUDENT COALITION HAS RUN INTENSIVE TRAINING PROGRAMS THAT CULTIVATE LEADERSHIP AND ORGANIZING SKILLS IN YOUNG PEOPLE, INCLUDING GRASSROOTS ORGANIZING SKILLS, STORYTELLING AND MEDIA, AND CENTERING ANTI-RACISM AND ANTI-OPPRESSION IN ORGANIZING. THE CURRICULUM CHANGES EACH YEAR TO MEET THE NEEDS OF THE REGIONS AND COMMUNITIES IN WHICH WE OPERATE. IN 2021, WE ALSO RAN A VIRTUAL PROGRAM FOR YOUTH AROUND THE COUNTRY TO LEARN THE BASICS OF CLIMATE JUSTICE AND CAMPAIGNING. DESPITE ITS CHALLENGES, 2021 WAS A TRANSFORMATIVE YEAR FOR EXPANDING EQUITABLE ACCESS TO NATURE AND BUILDING AN OUTDOORS THAT IS TRULY FOR EVERYONE FOR SIERRA CLUB'S OUTDOORS FOR ALL CAMPAIGN. WE BELIEVE THAT ACCESS TO NATURE IS A HUMAN RIGHT - ONE WORTH FIGHTING FOR. BUT THE CHASM BETWEEN THOSE WHO HAVE EASY ACCESS TO NATURE AND THOSE WHO DO NOT IS WIDE, AND CLOSING IT WILL NOT BE EASY. IN 2021 WE MADE IMPORTANT PROGRESS. THE DEPARTMENT OF THE INTERIOR TOOK A MAJOR STEP TO ADDRESS THIS PROBLEM THIS YEAR, COMMITTING $150 MILLION TO THE OUTDOOR RECREATION LEGACY PARTNERSHIP PROGRAM. WE WORKED TO EXPAND THE IMPACT OF THE FEDERAL EVERY KID OUTDOORS PROGRAM BY ADVOCATING FOR STATE PARK SYSTEMS TO PARTICIPATE IN THE PROGRAM. THIS YEAR SAW A MAJOR VICTORY WITH THE ESTABLISHMENT OF CALIFORNIA'S STATE PARK ADVENTURE PASS, WHICH OPENS 19 STATE PARKS TO FOURTH GRADERS AND THEIR FAMILIES FOR FREE. AND IN DETROIT, WE'VE FULLY ACTIVATED THE SCOUT HOLLOW CAMPGROUND IN ROUGE PARK AND HAVE PLANS TO LAUNCH ADDITIONAL PARKS TO PROVIDE VALUABLE CLOSE-TO-HOME PARK ACCESS FOR THOUSANDS OF KIDS. IN NEW YORK, OUR TEAM LED A GOVERNMENT-COMMISSIONED TASK FORCE TO ESTABLISH AN OUTDOOR RX PROGRAM ACROSS THE STATE, WHICH WILL DISMANTLE BARRIERS PREVENTING VETERANS FROM HEALING ON PUBLIC LANDS. AND ON VETERANS DAY, WE LAUNCHED A NATIONAL MILITARY OUTDOORS COALITION THAT WILL EXPAND OPPORTUNITIES FOR THE MILITARY AND VETERAN COMMUNITIES TO GET OUTDOORS. THE DEPARTMENT OF THE INTERIOR LAUNCHED A TASK FORCE TO REVIEW AND REPLACE RACIST AND DEROGATORY PLACE NAMES AMONG OUR COUNTRY'S GEOGRAPHIC FEATURES. SIERRA CLUB CONTINUES TO INVEST SIGNIFICANT RESOURCES IN ONLINE SYSTEMS AND COMMUNICATIONS TOOLS THAT ENABLE OUR STAFF AND FIELD ORGANIZERS AND VOLUNTEERS TO REACH A BROADER SEGMENT OF THE POPULATION AND PROVIDE THEM A QUICK AND EASY AVENUE FOR INFLUENCING DECISION-MAKERS. AS A RESULT, WE CURRENTLY CORRESPOND WITH MILLIONS OF EMAIL CONTACTS AND ENGAGE MORE THAN A MILLION PEOPLE THROUGH SOCIAL MEDIA. WE CONTINUE TO BRING IMPORTANT ISSUES TO OUR ACTIVISTS' ATTENTION THROUGH SOCIAL MEDIA AND ELECTRONIC PUBLICATIONS AND TO PROVIDE SUPPORT FOR CHAPTER AND FIELD-BASED ONLINE ORGANIZING EFFORTS. LOBBYING EFFORTS IN 2021, THE SIERRA CLUB UNDERTOOK DIRECT ADVOCACY EFFORTS AT THE FEDERAL, STATE, AND LOCAL LEVELS. NATIONALLY, ONE MAJOR ISSUE OF FOCUS WAS LOBBYING FOR A MAJOR FEDERAL PACKAGE OF CLIMATE AND SOCIAL INVESTMENTS - THE BUILD BACK BETTER ACT - WHICH INCLUDES MORE THAN 130 PROGRAMS THAT WOULD INVEST NEARLY $600 BILLION IN CLIMATE ACTION, CLEAN ENERGY JOBS, AND ENVIRONMENTAL JUSTICE. COLLECTIVELY, THESE UNPRECEDENTED INVESTMENTS WOULD PUT US FIRMLY ON THE PATH TO CUT CLIMATE POLLUTION IN HALF BY 2030 WHILE CREATING HUNDREDS OF THOUSANDS OF FAMILY-SUSTAINING JOBS AND ADVANCING RACIAL, ECONOMIC, AND ENVIRONMENTAL JUSTICE. IN WASHINGTON, D.C., AND AROUND THE COUNTRY, THE SIERRA CLUB ALSO FOUGHT BACK AGAINST LEGISLATIVE ATTACKS TO WEAKEN OR ELIMINATE CRITICAL CLEAN AIR AND CLEAN WATER PROTECTIONS AND BLOCK CLIMATE PROGRESS, AND WE ADVANCED CLEAN ENERGY MEASURES IN STATES AND CITIES NATIONWIDE. WE PLAYED A KEY ROLE IN PASSING OR ADVANCING LANDMARK CLEAN ENERGY AND FOSSIL FUEL PHASE-OUT LEGISLATION IN A NUMBER OF STATES.
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 AND ASSISTANT TREASURER. AFTER REVIEW, A COPY IS SENT TO THE AUDIT COMMITTEE WHO MEETS WITH THE FINANCE DEPARTMENT AND TAX PREPARERS TO REVIEW THE 990. 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. FOR EMPLOYEES (CURRENT AND FORMER) PLUS INDEPENDENT CONTRACTORS ARE RESPONSIBLE FOR DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST RELATED TO THEIR CLUB ACTIVITIES. THE POLICY IS INCLUDED IN THE EMPLOYEE HANDBOOK. IN-HOUSE LEGAL COUNSEL WILL INVESTIGATE COMPLAINTS OF VIOLATIONS. WHEN A POTENTIAL CONFLICT IS DISCLOSED BY AN EMPLOYEE, THE HUMAN RESOURCES DEPARTMENT MAKES A DETERMINATION REGARDING THE APPROPRIATE ACTION IN ORDER TO COMPLY WITH THE CLUB'S POLICIES.
FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF DIRECTORS, IF ANY, IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS UTILIZING EXTERNAL DATA FROM LIKE ORGANIZATIONS, THE RATIONALE FOR WHICH IS DOCUMENTED. THE EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS AFTER AN EVALUATION OF PERFORMANCE AND INTERVIEWS WITH APPROPRIATE PARTIES. COMPENSATION IS BASED ON EXTERNAL DATA FROM LIKE ORGANIZATIONS. A DOCUMENTED PERFORMANCE EVALUATION IS MAINTAINED. EXECUTIVE DIRECTOR SALARY IS DETERMINED BY THE BOARD EXECUTIVE COMMITTEE. THE COMMITTEE REVIEWS THE SALARIES AND YEARLY INCREASES. IT ALSO ESTABLISHES BUDGETED INCREASE RATE FOR ALL MANAGEMENT PERSONNEL. THE COMMITTEE HAS COMPARATIVE SALARY DATA AVAILABLE FROM HUMAN RESOURCES DEPARTMENT. ANNUAL PERFORMANCE REVIEWS ARE CONDUCTED AND DOCUMENTED. WITH RESPECT TO ALL OFFICERS AND KEY EMPLOYEES, THE HUMAN RESOURCES DEPARTMENT CONDUCTS A SALARY PRACTICES. THIS INCLUDES THE EXECUTIVE DIRECTOR'S SALARY. 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. DEPARTMENT LEADERSHIP, THE EXECUTIVE DIRECTOR, AND THE DIRECTOR OF HUMAN RESOURCES MUST APPROVE SPECIFIC RAISES.
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 VII, SECTION A, LINE 1A: SIERRA CLUB ENTERED INTO A RESOURCE SHARING AGREEMENT WITH SIERRA CLUB FOUNDATION, AN UNRELATED ORGANIZATION, EFFECTIVE AUGUST 13, 2021. ACCORDING TO THE AGREEMENT DAN CHU, ACTING EXECUTIVE DIRECTOR, SHARED HIS TIME BETWEEN THE CLUB AND THE FOUNDATION. SIERRA CLUB REIMBURSED THE FOUNDATION FOR ITS SHARE OF PERSONNEL COSTS AND OVERHEAD COSTS PAID BY THE FOUNDATION ON A QUARTERLY OR MORE FREQUENT BASIS. DURING CALENDAR YEAR 2021, $58,335 OF DAN CHU'S COMPENSATION REPORTED ON PART VII AND SCHEDULE J OF THIS FORM 990 WAS FOR SERVICES PERFORMED FOR SIERRA CLUB.
FORM 990, PART IX, LINE 11G FEES & CONCESSIONS: PROGRAM SERVICE EXPENSES 9,709,904. MANAGEMENT AND GENERAL EXPENSES 1,203,486. FUNDRAISING EXPENSES 1,858,006. TOTAL EXPENSES 12,771,396. STAFF TRAINING/SEARCH: PROGRAM SERVICE EXPENSES 529,689. MANAGEMENT AND GENERAL EXPENSES 65,651. FUNDRAISING EXPENSES 101,357. TOTAL EXPENSES 696,697. CONSULTANTS: PROGRAM SERVICE EXPENSES 5,662,586. MANAGEMENT AND GENERAL EXPENSES 701,837. FUNDRAISING EXPENSES 1,083,545. TOTAL EXPENSES 7,447,968.
FORM 990, PART XI, LINE 9: SEGREGATED FUND ELIMINATIONS -71,392. CHANGE IN VALUE OF PENSION PLAN 9,148,200.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021


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