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
2022
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: LIVING OUR VALUES: THE SIERRA CLUB IS A 130-YEAR-OLD ORGANIZATION THAT HAS EVOLVED GREATLY OVER TIME; CURRENTLY, WE'RE IN THE MIDST OF SIGNIFICANT ORGANIZATIONAL CHANGE. TO ACCOMPLISH OUR MISSION, WE STRIVE TO CENTER OUR VALUES AND BUILD POWER TOGETHER. OUR TRANSFORMATION IS GROUNDED IN THE BELIEF THAT THE ONLY WAY TO ACHIEVE OUR VISION OF A HEALTHY ENVIRONMENT FOR ALL IS TO BECOME A MORE EQUITABLE AND JUST ORGANIZATION THAT UNDERSTANDS THAT CLIMATE JUSTICE IS RACIAL JUSTICE. THIS YEAR WE LAUNCHED OUR CORE VALUES TO CREATE A SENSE OF SHARED PURPOSE. WE'RE FOLLOWING THROUGH ON RECOMMENDATIONS IN THE RESTORATIVE ACCOUNTABILITY PROCESS TO ENSURE THAT WE'RE A HEALTHY AND INCLUSIVE ORGANIZATION. AND OUR VISIONARY 2030 STRATEGIC FRAMEWORK LAYS OUT OUR PLAN TO ADDRESS THE CLIMATE AND EXTINCTION CRISES. WE ARE IN A DEFINING ERA FOR OUR PLANET AND THE SIERRA CLUB IS READY TO SEIZE THE MOMENT. WE WILL CONTINUE TO RAMP UP LOBBYING EFFORTS, ENGAGE OUR GRASSROOTS BASE, AND PROTECT OUR DEMOCRACY. AS THE MOST ENDURING AND INFLUENTIAL GRASSROOTS ENVIRONMENTAL ORGANIZATION IN THE UNITED STATES, WE HAVE SPENT DECADES ADVOCATING FOR POLICIES TO STOP THE CLIMATE CRISIS. OUR GRASSROOTS BASE IS HIGHLY ENGAGED; THEY SHOWED UP IN THE 10'S OF THOUSANDS TO HELP ELECT PRESIDENT BIDEN, AND THEIR ENERGY HASN'T LET UP. OUR VOLUNTEERS AND STAFF HAVE LONG-LASTING RELATIONSHIPS WITH LOCAL PARTNERS, FRONTLINE GROUPS, AND ELECTED OFFICIALS, POWERING OUR PUSH FOR BOLD LEGISLATION SUCH AS THE INFLATION REDUCTION ACT. AS A 501(C)(4) ORGANIZATION, WE'RE ABLE TO ENGAGE IN LOBBYING ACTIVITIES AND ENDORSE CANDIDATE CAMPAIGNS THROUGH AFFILIATED POLITICAL ACTION COMMITTEES (PACS). THE SIERRA CLUB FOUNDATION, OUR INDEPENDENT FISCAL SPONSOR, GRANTS US FLEXIBLE 501(C)(3) FUNDING FOR OUR MOST IMPACTFUL CAMPAIGNS TO PROTECT WILDLANDS, SHIFT THE ENERGY SECTOR, AND SUPPORT ENVIRONMENTAL JUSTICE. ALL THESE FACTORS COMBINED GIVE THE SIERRA CLUB DEEP RESERVES OF POWER THAT WE USE TO MOVE POLICIES THAT PRIORITIZE PEOPLE AND THE PLANET. CHAPTER STRONG: THE HEART OF SIERRA CLUB'S ENDURING STRENGTH ARISES FROM OUR NETWORK OF 63 CHAPTERS. THE EFFECTIVENESS OF OUR CHAPTERS LIES IN THEIR AUTHENTIC LOCAL RELATIONSHIPS IN COMMUNITIES NATIONWIDE. MOUNTAIN VALLEY PIPELINE: OUR SUCCESS IN DELAYING THE MOUNTAIN VALLEY PIPELINE, YET AGAIN, IS AN EXCELLENT EXAMPLE ILLUSTRATING THE ROLE OF CHAPTERS AND GRASSROOTS IN STOPPING DANGEROUS PIPELINES, PROTECTING LAND, WATER AND WILDLIFE, AND KEEPING COMMUNITIES HEALTHY AND STRONG. AT THE CENTER OF SIERRA CLUB'S PLAN TO ADDRESS CLIMATE CHANGE IS OUR DECADES-LONG COMMITMENT TO PROTECTING CRITICAL WILDLANDS AND WATERS. AT THE NATIONAL AND CHAPTER LEVEL, WE PARTNER WITH MANY FRONTLINE COMMUNITIES AND TRIBAL NATIONS TO ENSURE OUR WORK IMPACTS THE PEOPLE AND ECOSYSTEMS THAT NEED IT MOST. AFTER YEARS OF ADVOCACY FROM THE SIERRA CLUB, TRIBAL PARTNERS, AND OTHER CONSERVATION GROUPS, PRESIDENT BIDEN DESIGNATED THE CAMP HALE-CONTINENTAL DIVIDE NATIONAL MONUMENT, ENCOMPASSING 53,804 ACRES OF NEWLY PROTECTED LAND; AND HE RESTORED FEDERAL PROTECTIONS TO PORTIONS OF GRAND STAIRCASE-ESCALANTE, BEARS EARS, AND NORTHEAST CANYONS AND SEAMOUNTS NATIONAL MONUMENT. IN CALIFORNIA, OUR CHAPTERS, GRASSROOTS VOLUNTEERS, AND PARTNER GROUPS FINALIZED AN AMBITIOUS PLAN TO PROTECT 30 PERCENT OF LANDS AND WATERS BY 2030 TO COUNTER CATASTROPHIC BIODIVERSITY LOSS. AND WE CHAMPIONED TRIBAL NATIONS AND THE FEDERAL GOVERNMENT TO CO-MANAGE BEAR'S EARS MONUMENT CHARTING THE COURSE FOR MORE CHANGE IN THE FUTURE. WE ADDED 53,804 ACRES OF NEWLY PROTECTED LAND TOWARD OUR GOAL OF 100 MILLION ACRES BY 2028. - SUMMARY OF CHAPTERS ENGAGED IN 30X30: CA 30X30 - MONUMENT WINS: CAMP HALE RELEASE / SIERRA ARTICLE - TRIBAL CO-MANAGEMENT - SPECIES PROTECTION: ESA, WOLVES (POSITIVE/NEGATIVE SPIN)- BUILDING ACTIVISM IN STATES - CONGLOMERATE MESA K2GOLD - 2030 LANDSCAPES BLOG SERIES ACT FOR JUSTICE: OUR ROBUST POLICY, ADVOCACY, AND LEGAL TEAM ENABLE US TO BUILD POWER, POWER AND RESTORE ACCOUNTABILITY TO OUR DEMOCRACY AND ECONOMIC SYSTEM SO THAT DECISION-MAKERS ADDRESS THE CLIMATE CRISIS, PROTECT ECOSYSTEMS, AND DISMANTLE SYSTEMIC RACISM. THIS YEAR OUR ENVIRONMENTAL LAW PROGRAM (ELP) RACKED UP MANY IMPRESSIVE VICTORIES. IN ONE OF MANY NOTABLE CASES, THE BEYOND COAL CAMPAIGN, GRAND CANYON CHAPTER, ELP, AND RESIDENTS FROM RANDOLPH, AZ, FOUGHT FOR OVER A YEAR TO HALT THE EXPANSION OF THE COOLIDGE GENERATING STATION, AN 820-MEGAWATT GAS-POWER PLANT. THE COMMITTEE NOTED THAT TESTIMONY FROM BLACK RESIDENTS IN RANDOLPH, WHO HAS LONG STRUGGLED WITH POOR AIR QUALITY, SWAYED THEIR DECISION - PROVING THAT JUSTICE PREVAILS WHEN WE CENTER LOCAL VOICES. OUTDOORS FOR ALL: WE'RE WORKING TO REDUCE THE NATURE-EQUITY GAP AND MAKE THE OUTDOORS ACCESSIBLE AND WELCOMING FOR ALL. IN SEPTEMBER, THE WHITE HOUSE SIGNED A MEMORANDUM TO STRENGTHEN AND SUPPORT LOCALLY-LED CONSERVATION PROJECTS AND EXPAND ACCESS TO GREEN SPACES. ADDITIONALLY, OUR ADVOCACY LED TO THE BIDEN ADMINISTRATION COMMITTED TO EXPAND EQUITABLE ACCESS TO NATURE AND DEVELOP AN OUTDOOR RECREATION TASK FORCE AT THE DEPARTMENT OF VETERAN AFFAIRS. TRANSFORM OUR ENERGY SYSTEM: THIS YEAR WE'RE HEARTENED BY A STRING OF VICTORIES THAT WILL AID IN THE TRANSITION AWAY FROM FOSSIL FUELS AND SHIFT INVESTMENTS INTO CLEAN ENERGY. DUE TO OUR TIRELESS WORK, WE'VE RETIRED COAL PLANTS (363 TO DATE), STOPPED GAS PLANTS, AND PRIORITIZED PEOPLE OVER PIPELINES. SIERRA CLUB AND OUR PARTNERS STOPPED MANCHIN'S POLLUTER SIDE DEAL, SIGNIFICANTLY REDUCED THE IMPACT OF TRUCKING AND DIESEL DEATH ZONES, AND CONTINUE TO DELAY THE MOUNTAIN VALLEY PIPELINE AT EVERY TURN. IN A BIG WIN IN OUR FIGHT TO STOP GAS EXPANSION, CALIFORNIA BECAME THE FIRST STATE TO END GAS LINE SUBSIDIES FOR NEW BUILDINGS. TOGETHER WITH OUR MEMBERS AND PARTNERS, WE'LL CONTINUE TO ORGANIZE AT EVERY LEVEL TO BUILD POWER FOR SUSTAINABLE WINS THAT ADVANCE A 100 PERCENT CLEAN ENERGY GRID AND CREATE HEALTHY AND SAFE COMMUNITIES WHERE EVERYONE THRIVES. TOGETHER WITH OUR PARTNERS, WE BLOCKED OR DELAYED OVER $200 BILLION OF OIL AND GAS INFRASTRUCTURE. WE STOPPED THE BUILDOUT OF FRACKED GAS EXPORT FACILITIES, FILING DOZENS OF LEGAL ACTIONS AND ORGANIZING COMMUNITIES ACROSS TEXAS AND LOUISIANA. WE HELD THE LINE IN STOPPING THE DANGEROUS MOUNTAIN VALLEY PIPELINE, AND ARE DOING GROUNDBREAKING WORK HOLDING THE OIL AND GAS INDUSTRY ACCOUNTABLE FOR THE FAILURE TO PLUG OIL AND GAS WELLS FROM LOS ANGELES TO APPALACHIA. INFLATION REDUCTION ACT: IN 2022, WE TOOK HUGE LEAPS TOWARDS TRANSFORMING OUR POWER SECTOR, "ELECTRIFYING EVERYTHING," BLOCKING NEW MARKETS FOR GAS, AND ENDING THE ERA OF FOSSIL FUELS. THE INFLATION REDUCTION ACT LAUNCHED $369 BILLION IN INVESTMENTS IN CLEAN ENERGY, ELECTRIC VEHICLES, HEALTHY HOME RETROFITS, AND DIRECT SUPPORT FOR ENVIRONMENTAL JUSTICE COMMUNITIES, AND IMPLEMENTATION WORK IS WELL UNDERWAY. NEW JERSEY BECAME THE 8TH COMPLETELY COAL-FREE STATE; WASHINGTON BEAT CALIFORNIA TO BECOME THE FIRST STATE WITH AN ALL-ELECTRIC BUILDING CODE FOR NEW RESIDENTIAL AND COMMERCIAL BUILDINGS; AND NEW YORK BECAME THE FIRST STATE TO REQUIRE ALL-ELECTRIC SCHOOL BUSES.
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 2022, $90,919 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 14,015,843. MANAGEMENT AND GENERAL EXPENSES 522,381. FUNDRAISING EXPENSES 2,032,548. TOTAL EXPENSES 16,570,772. STAFF TRAINING/SEARCH: PROGRAM SERVICE EXPENSES 740,555. MANAGEMENT AND GENERAL EXPENSES 27,602. FUNDRAISING EXPENSES 107,394. TOTAL EXPENSES 875,551. CONSULTANTS: PROGRAM SERVICE EXPENSES 7,187,232. MANAGEMENT AND GENERAL EXPENSES 267,874. FUNDRAISING EXPENSES 1,042,279. TOTAL EXPENSES 8,497,385.
FORM 990, PART XI, LINE 9: SEGREGATED FUND ELIMINATIONS -189,060. CHANGE IN VALUE OF PENSION PLAN 9,906,100.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2022


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