2024-05-13T08:52:37-05:00 2023-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-07-01 521633220 CENTER FOR INTERNATIONAL ENVIRONMENTAL LAW INC CENT 2027425803 1101 15TH STREET NW 11 FL WASHINGTON DC 200055002 MICHELLE WILLIAMS CFO 2027425803 2024-05-13 1 MICHELLE WILLIAMS 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHELLE WILLIAMS 1101 15TH STREET NW 11 FL WASHINGTON DC 200055002 10266541 0 X WWW.CIEL.ORG X 1989 DC USES THE POWER OF LAW TO PROTECT THE ENVIRONMENT, HUMAN RIGHTS & ENSURE A JUST & SUSTAINABLE SOCIETY. 8 8 37 22 0 0 9154075 8997435 1160427 1143569 49956 113642 10638 11895 10375096 10266541 318995 646518 0 0 3937869 5497858 0 0 154903 1209322 1452166 5466186 7596542 4908910 2669999 9410805 12872458 309345 1101220 9101460 11771238 X TO INVESTIGATE, RESEARCH, WRITE, PUBLISH, PRESENT CONFERENCES AND TEACH WITH RESPECT TO GLOBAL, REGIONAL, TRANSBOUNDARY, AND COMPARATIVE ENVIRONMENTAL ISSUES AND TO MAKE THE FINDINGS FROM SUCH ACTIVITIES AVAILABLE TO THE GENERAL PUBLIC; TO CONDUCT CASE INVESTIGATION AND ADVOCACY, INCLUDING MEDIATION, ARBITRATION AND LITIGATION IN MATTERS INVOLVING INTERNATIONAL ENVIRONMENTAL ISSUES, THE OUTCOME OF WHICH IS IMPORTANT TO THE GENERAL PUBLIC; AND TO PERFORM SUCH OTHER CHARITABLE AND EDUCATIONAL ACTIVITIES AS MAY BE NECESSARY AND APPROPRIATE IN ORDER TO ACCOMPLISH THE FOREGOING PURPOSES. 0 0 3382470 141518 296108 CLIMATE AND ENERGY PROGRAM: CIEL'S CLIMATE & ENERGY PROGRAM WORKS TO EFFECTIVELY ADDRESS THE THREAT OF CLIMATE CHANGE AND ACCELERATE A FULL, FAIR, AND FUNDED TRANSITION TO A RENEWABLE ENERGY ECONOMY. RECENT IMPACTS INCLUDE: RECEIVING THE UN'S HIGHEST HUMAN RIGHTS PRIZE FOR SUPPORTING A GLOBAL COALITION THAT SECURED THE UN RECOGNITION OF THE RIGHT TO A HEALTHY ENVIRONMENT; STRENGTHENING THE RULES REQUIRING COMPANIES TO DISCLOSE CLIMATE-RELATED INVESTMENT RISKS; EXPOSING FOSSIL FUEL INDUSTRY KNOWLEDGE AND OBFUSCATION OF THEIR PRODUCTS' IMPACTS; PROVIDING LEGAL ASSISTANCE TO COMMUNITIES AND PARTNERS IN SUPPORT OF HUMAN RIGHTS-BASED CLIMATE ACTION AND ACCOUNTABILITY; RAISING AWARENESS TO SUPPORT FRONTLINE PARTNERS WORKING TO EXPOSE AND CONFRONT THE IMPACTS OF PETROCHEMICAL EXPANSION; BUILDING INTERSECTIONAL MOVEMENTS TO ADDRESS THE FULL POLLUTING LIFE CYCLE OF OIL AND GAS INCLUDING PLASTICS, PETROCHEMICALS, PESTICIDES, AND FERTILIZERS; RESEARCHING, PUBLISHING, COMMINICATING INFORMATION ON THE DANGERS OF FALSE CLIMATE SOLUTIONS, SUCH AS CARBON CAPTURE SCHEMES, BLUE HYDROGEN, AND GEOENGINEERING. 1855005 500000 118025 ENVIRONMENTAL HEALTH PROGRAM: THE ENVIRONMENTAL HEALTH PROGRAM IS DEEPLY ENGAGED IN EFFORTS TO REDUCE EXPOSURE TO TOXIC CHEMICALS AND PLASTIC POLLUTION AROUND THE WORLD. CIEL WORKS WITH PARTNERS TO PROMOTE BOLD ACTION ON HAZARDOUS CHEMICALS AND SUBSTANCES OF CONCERN AND TO INVESTIGATE, EXPOSE, AND ADDRESS HIDDEN AND EMERGING RISKS. RECENT SUCCESSES INCLUDE: PROVIDING ANALYSIS TO INFORM DEVELOPMENT OF A LEGALLY BINDING GLOBAL TREATY TO ADDRESS THE ENVIRONMENTAL, HEALTH, AND CLIMATE IMPACTS OF THE PLASTICS LIFE CYCLE; INVESTIGATING THE IMPACT MICRO- AND NANOPLASTICS MOVING THROUGH THE AIR AND ENTERING THE HUMAN BODY VIA INHALATION; EXPOSING THE GROWING USE AND RISKS OF MICROPLASTICS IN AGROCHEMICAL PRODUCTS SUCH AS PLASTIC-COATED FERTILIZERS AND PESTICIDES; PROVIDING INPUT INTO AN INTERNATIONAL PROCESS FOR A MECHANISM TO FUND CHEMICALS AND WASTE MANAGEMENT IN DEVELOPING AND TRANSITION COUNTRIES; PROVIDING LEGAL ANALYSIS TO SUPPORT EFFECTIVE CHEMICALS REGULATION IN THE EUROPEAN UNION, INCLUDING BY SEEKING STRONG COMMITMENTS ON ENDOCRINE DISRUPTING CHEMICALS (EDCS) AND PERSISTENT ORGANIC POLLUTANTS (POPS); AND SUPPORTING THE ADOPTION AND ENFORCEMENT OF PRECAUTION-BASED REGULATORY MEASURES FOR NANOMATERIALS. CIEL ALSO WORKS WITH NGO PARTNERS AND COALITIONS IN THE GLOBAL SOUTH TO PREVENT THE LEAKAGE OF POLLUTION TO VULNERABLE COMMUNITIES WITH LIMITED RESOURCES, AND TO SUPPORT COMMUNITIES AFFECTED BY TOXIC EXPOSURE FROM INDUSTRIAL PROCESSES. 658759 73194 PEOPLE, LAND & RESOURCES PROGRAM: THE PEOPLE, LAND & RESOURCES (PL&R) PROGRAM WORKS TO PROTECT THE ENVIRONMENT AND HUMAN RIGHTS AGAINST THE ADVERSE IMPACTS OF LARGE-SCALE DEVELOPMENT PROJECTS, INCLUDING EXTRACTIVE INDUSTRIES, LARGE-SCALE INFRASTRUCTURE AND ENERGY PROJECTS, AND THE TIMBER INDUSTRY. RECENT ACHIEVEMENTS INCLUDE: ADVANCING STRONGER MORE EFFECTIVE REMEDY POLICIES AT THE WORLD BANK GROUP AND INTERAMERICAN DEVELOPMENT BANK; STRENGTHENING POLICIES TO PREVENT AND RESPOND TO REPRISALS, AND EXIT RESPONSIBLY WHEN PROJECT FINANCE ENDS; HELPING SECURE ZERO-TOLERANCE POLICIES FOR GENDER-BASED VIOLENCE AT DEVELOPMENT FINANCE INSTITUTIONS; SUPPORTING INDIGENOUS COMMUNITIES TO DIRECTLY ENGAGE WITH THE UNITED NATIONS AND THE WORLD BANK TO DEFEND THEIR RIGHTS; AND STRENGTHENING IMPLEMENTATION AND ENFORCEMENT OF THE CONVENTION ON INTERNATIONAL TRADE IN ENDANGERED SPECIES OF WILD FAUNA AND FLORA (CITES) TO PROTECT FORESTS AND HALT THE TRADE OF ILLEGALLY HARVESTED TIMBER. WORKING FROM THE INTERNATIONAL TO GRASSROOTS LEVEL, CIEL ENSURES THAT STRONG HUMAN RIGHTS AND ENVIRONMENTAL SAFEGUARDS GOVERN DEVELOPMENT ACTIVITIES AND THAT IMPACTED INDIGENOUS COMMUNITIES EXERCISE THEIR RIGHT TO FREE, PRIOR, AND INFORMED CONSENT, AND HOLDS GOVERNMENTS AND CORPORATIONS ACCOUNTABLE WHEN THEY VIOLATE THEM. 552378 552378 IPEN SECRETARIAT AND MISCELLANEOUS PROJECTS 103864 5000 103864 MISC. PROJECTS 656242 5000 656242 6552476 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 37 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL CA DE FL GA HI IL KS KY MD MA MI MN NH NJ NM NY NC OR PA RI SC TN UT VA WI WV X X MICHELLE WILLIAMS 2027425803 1101 15TH STREET NW 11 FL WASHINGTON DC 200055002 DIANNE DILLON-RIDGLEY CHAIR 1.00 X X 0 0 0 DALINDYEBO B SHABALALA VICE CHAIR 1.00 X X 0 0 0 YVETTE ARELLANO TRUSTEE 1.00 X 0 0 0 SAMANTHA ATUKUNDA TRUSTEE 1.00 X 0 0 0 MATTHEW BUTLER TRUSTEE 1.00 X 0 0 0 SHARON Y EUBANKS TRUSTEE 1.00 X 0 0 0 DAVID HUNTER TRUSTEE 1.00 X 0 0 0 CONNIEL MALEK TRUSTEE 1.00 X 0 0 0 W CARROLL MUFFETT PRESIDENT 40.00 X 208000 0 10400 JEFFREY W WANHA CFO (RETIRED 12/22) 40.00 X 169141 0 8457 CAMERON S AISHTON SECRETARY 40.00 X 85453 0 15784 MICHELLE WILLIAMS CFO (BEG. 11/22) 40.00 X 49825 0 831 DAVID AZOULAY PROG. DIRE., MGR. GENEVA OFFICE 40.00 X 141179 0 16851 AMANDA KISTLER VICE PRESIDENT 40.00 X 147080 0 14076 BJORN G BEELER IPEN INTERNATIONAL COORDINATOR 40.00 X 131707 0 14923 SEBASTIEN DUYCK SENIOR ATTORNEY, PROJ. MGR GENEVA 40.00 X 129481 0 17194 ANDRES DEL COSTILLO SENIOR ATTORNEY, GENEVA 40.00 X 122838 0 19970 1184704 0 118486 9 0 1 0 0 8997435 8997435 OTHER CONTRACTS & FEES 900099 934187 934187 INT'L GOV'T CONTRACTS & FEES 900099 209382 209382 1143569 113642 113642 7756 0 7756 7756 7756 MISCELLANEOUS 900099 4139 4139 4139 10266541 1143569 0 125537 91518 91518 555000 555000 604722 271837 305075 27810 3894332 3635925 223610 34797 168907 159831 7567 1509 324828 305265 14552 5011 505069 449707 49471 5891 20523 20523 37534 24526 13008 551517 378257 127733 45527 5092 3549 1543 127152 55445 37952 33755 4783 3493 1044 246 282700 246649 36051 262363 246116 16255 -8 64883 56820 7949 114 27441 13154 14287 16570 7761 8809 STAFF TRAINING 33502 17199 16303 LEASE SERVICE FEE 11193 5366 5827 MISCELLANEOUS 6913 4535 2127 251 7596542 6552476 889163 154903 31866 47900 3548816 5608014 3943107 4979232 184566 148170 33398 68411 113407 61329 45756 52078 1620895 1665763 2401 302890 9410805 12872458 201296 703321 106787 124210 1262 273689 309345 1101220 X 2904186 3602456 6197274 8168782 9101460 11771238 9410805 12872458 2669999 -221 0 X X 0 1 X 1 0 X 2376928 3276293 4337256 9154075 8997435 28141987 2376928 3276293 4337256 9154075 8997435 28141987 7449316 20692671 44051 40305 19755 57516 121398 283025 4222 5454 1283 3078 4139 18176 28443188 5269509 0.72750 0.68370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4498 4498 7592044 7596542 529827 132457 0 0 324867 353479 423309 529827 1631482 2447223 3820 6089 2408 4498 16815 81217 88370 105827 132457 407871 611807 113407 61329 52078 52078 DEPOSITS 600 OPERATING LEASE LIABILITIES 273089 273689 X 10271926 -221 5606 5385 10266541 0 10266541 7602148 5606 5606 7596542 0 7596542 PART X, LINE 2: FOR THE YEAR ENDED JUNE 30, 2023, CIEL HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 20000 EUROPE (INCLUDING ICELAND & GREENLAND) 1 10 PROGRAM SERVICES CIEL GENEVA OFFICE 1529750 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 500000 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 5000 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 30000 1 10 0 0 1 10 2084750 0 2084750 EUROPE (INCLUDING ICELAND & GREENLAND) CONFRONTING THE HUMAN & ENVIRONMENTAL IMPACTS OF OIL AND MINING IN SOUTH AMERICA 500000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC INTERNATIONAL PLASTICS TREATIES PROJECT 20000 WIRE TRANSFER 0 SUB-SAHARAN AFRICA HUMAN RIGHTS & MARGINALIZED COMMUNITIES RELATED TO EXTRACTIVE INDUSTRIES & CLIMATE CHANGE 30000 WIRE TRANSFER 0 3 0 1 0 0 0 0 0 PART I, LINE 2: ALL GRANTS, CONTRACTS AND SOURCES OF INCOME SUPPORTED ACTIVITIES RELATED DIRECTLY TO CIEL'S CHARITABLE MISSION/PURPOSE. CIEL HAS A NUMBER OF WAYS TO DETERMINE WHETHER INDIVIDUALS OR ORGANIZATIONS RECEIVING SUBGRANTS QUALIFY TO RECEIVE PAYMENTS WITHIN THE CONTEXT OF FURTHERING CIEL'S CHARITABLE PURPOSE. MOST OF CIEL'S SUBGRANTS ARE TO OTHER NON-GOVERNMENTAL ORGANIZATIONS WITH WHICH CIEL HAS HAD PREVIOUS COLLABORATION AND EXTENSIVE INTERACTION, AND PERFORM TASKS THAT ARE CONSISTENT WITH AND FURTHER ACHIEVE CIEL'S CHARITABLE PURPOSE. MANY ARE SPECIFICALLY IDENTIFIED IN/BY THE SPECIFIC CONTRACTS OR GRANTS WHICH PROVIDE CIEL WITH THE FUNDS FOR THOSE SUBGRANTEES. IN THESE CASES, CIEL'S SUBGRANTEES UNDERGO NOT ONLY APPROPRIATE REVIEW BY CIEL BUT ALSO BY CIEL'S FUNDERS. ON THE FEW OCCASIONS WHERE CIEL IS UNFAMILIAR WITH POTENTIAL SUBGRANTEES, CIEL SOLICITS INFORMATION FROM BOTH THE SUBGRANTEE AND OTHER ORGANIZATIONS THAT HAVE EXPERIENCE WORKING WITH THE POTENTIAL SUBGRANTEE. CIEL ALSO PROVIDES A MODEST NUMBER OF SMALL, RAPID-RESPONSE PASS-THROUGH GRANTS TO ORGANIZATIONS AND MOVEMENT PURSUANT TO EXISTING GRANTS. THESE GRANTS ARE PROVIDED UPON THE SUBMISSION OF A SIMPLE GRANT APPLICATION BY THE RECIPIENT ORGANIZATION, AND SUBSEQUENT REVIEW BY DESIGNATED CIEL STAFF, LEADERSHIP, AND AN ADVISORY COUNCIL COMPOSED OF OUTSIDE PARTNERS WITH EXPERTISE IN THE ISSUE AREAS AND AFFECTED GEOGRAPHIES. SUBGRANT RECIPIENTS PROVIDE REPORTS DOCUMENTING THE USE OF SUBGRANT FUNDS IN A MANNER CONSISTENT WITH CIEL'S MISSION AND THE PURPOSES OF THESE GRANTS. CIEL CHECKS BOTH THE U.S. DEPARTMENT OF THE TREASURY, OFFICE OF FOREIGN ASSETS CONTROL, SPECIALLY DESIGNATED NATIONALS AND BLOCKED PERSONS AND U.S. DEPARTMENT OF STATE FOREIGN TERRORIST ORGANIZATION LISTS BEFORE ANY FUNDS ARE TRANSFERRED OR PAID TO AN INDIVIDUAL OR ORGANIZATION WITHIN OR OUTSIDE THE UNITED STATES. CIEL DOES NOT PROVIDE FUNDS TO ANY INDIVIDUALS OR ORGANIZATIONS ON EITHER OF THESE TWO LISTS, AND CIEL WILL CONTINUE TO FOLLOW THAT POLICY. FOR TRAVEL-RELATED SUBGRANTS, RECIPIENTS MUST PROVIDE CIEL WITH COPIES OF INVOICES/RECEIPTS SUCH AS FOR AIRFARES, TRAIN FARES, HOTELS, ETC. OTHER CIEL SUBGRANTEES MUST SUBMIT SPECIFIED DELIVERABLES AND/OR REPORTS TO DOCUMENT PROPER USE OF THE FUNDS FORWARDED BY CIEL. PAYMENTS FOR LARGER SUBGRANTS SPECIFYING DELIVERABLES ARE GENERALLY MADE IN TWO OR MORE PAYMENTS, WITH THE FINAL PAYMENT BEING MADE UPON SATISFACTORY COMPLETION OF THE RELATED DELIVERABLES. PAYMENTS FOR SMALLER SUBGRANTS ARE GENERALLY MADE UPON COMPLETION OF THE RELATED DELIVERABLES. PART III ACCOUNTING METHOD: 1 PROTECT PT 3337 PA ROUTE 130 PO BOX 137 HARRISON CITY PA 15636 473795303 501(C)(3) 0 18350 PETROCHEM FRONTLINE FUND SUBGRANT FOR OIL & GAS POLLUTION PREVENTION THREE RIVERS WATERKEEPER 425 N CRAIG ST STE 202 PITTSBURGH PA 15213 270486655 501(C)(3) 0 13668 PETROCHEM FRONTLINE FUND SUBGRANT FOR OIL & GAS POLLUTION PREVENTION GROUND GAME TEXAS 3500 WERNER AVE AUSTIN TX 78722 830567866 501(C)(3) 0 10000 PETROCHEM FRONTLINE FUND SUBGRANT FOR OIL & GAS POLLUTION PREVENTION HEALTHY GULF PO BOX 2245 NEW ORLEANS LA 70176 721447742 501(C)(3) 0 20000 PETROCHEM FRONTLINE FUND SUBGRANT FOR OIL & GAS POLLUTION PREVENTION RIVER VALLEY ORGANZING 506 WALNUT ST EAST LIVERPOOL OH 43920 854007712 501(C)(3) 0 15000 PETROCHEM FRONTLINE FUND SUBGRANT FOR OIL & GAS POLLUTION PREVENTION 4 1 PART I, LINE 2: ALL GRANTS, CONTRACTS AND SOURCES OF INCOME SUPPORTED ACTIVITIES RELATED DIRECTLY TO CIEL'S CHARITABLE MISSION/PURPOSE. CIEL HAS A NUMBER OF WAYS TO DETERMINE WHETHER INDIVIDUALS OR ORGANIZATIONS RECEIVING SUBGRANTS QUALIFY TO RECEIVE PAYMENTS WITHIN THE CONTEXT OF FURTHERING CIEL'S CHARITABLE PURPOSE. MOST OF CIEL'S SUBGRANTS ARE TO OTHER NON-GOVERNMENTAL ORGANIZATIONS WITH WHICH CIEL HAS HAD PREVIOUS COLLABORATION AND EXTENSIVE INTERACTION, AND PERFORM TASKS THAT ARE CONSISTENT WITH AND FURTHER ACHIEVE CIEL'S CHARITABLE PURPOSE. MANY ARE SPECIFICALLY IDENTIFIED IN/BY THE SPECIFIC CONTRACTS OR GRANTS WHICH PROVIDE CIEL WITH THE FUNDS FOR THOSE SUBGRANTEES. IN THESE CASES, CIEL'S SUBGRANTEES UNDERGO NOT ONLY APPROPRIATE REVIEW BY CIEL BUT ALSO BY CIEL'S FUNDERS. ON THE FEW OCCASIONS WHERE CIEL IS UNFAMILIAR WITH POTENTIAL SUBGRANTEES, CIEL SOLICITS INFORMATION FROM BOTH THE SUBGRANTEE AND OTHER ORGANIZATIONS THAT HAVE EXPERIENCE WORKING WITH THE POTENTIAL SUBGRANTEE. CIEL ALSO PROVIDES A MODEST NUMBER OF SMALL, RAPID-RESPONSE PASS-THROUGH GRANTS TO ORGANIZATIONS AND MOVEMENT PURSUANT TO EXISTING GRANTS. THESE GRANTS ARE PROVIDED UPON THE SUBMISSION OF A SIMPLE GRANT APPLICATION BY THE RECIPIENT ORGANIZATION, AND SUBSEQUENT REVIEW BY DESIGNATED CIEL STAFF, LEADERSHIP, AND AN ADVISORY COUNCIL COMPOSED OF OUTSIDE PARTNERS WITH EXPERTISE IN THE ISSUE AREAS AND AFFECTED GEOGRAPHIES. SUBGRANT RECIPIENTS PROVIDE REPORTS DOCUMENTING THE USE OF SUBGRANT FUNDS IN A MANNER CONSISTENT WITH CIEL'S MISSION AND THE PURPOSES OF THESE GRANTS. CIEL CHECKS BOTH THE U.S. DEPARTMENT OF THE TREASURY, OFFICE OF FOREIGN ASSETS CONTROL, SPECIALLY DESIGNATED NATIONALS AND BLOCKED PERSONS AND U.S. DEPARTMENT OF STATE FOREIGN TERRORIST ORGANIZATION LISTS BEFORE ANY FUNDS ARE TRANSFERRED OR PAID TO AN INDIVIDUAL OR ORGANIZATION WITHIN OR OUTSIDE THE UNITED STATES. CIEL DOES NOT PROVIDE FUNDS TO ANY INDIVIDUALS OR ORGANIZATIONS ON EITHER OF THESE TWO LISTS, AND CIEL WILL CONTINUE TO FOLLOW THAT POLICY. FOR TRAVEL-RELATED SUBGRANTS, RECIPIENTS MUST PROVIDE CIEL WITH COPIES OF INVOICES/RECEIPTS SUCH AS FOR AIRFARES, TRAIN FARES, HOTELS, ETC. OTHER CIEL SUBGRANTEES MUST SUBMIT SPECIFIED DELIVERABLES AND/OR REPORTS TO DOCUMENT PROPER USE OF THE FUNDS FORWARDED BY CIEL. PAYMENTS FOR LARGER SUBGRANTS SPECIFYING DELIVERABLES ARE GENERALLY MADE IN TWO OR MORE PAYMENTS, WITH THE FINAL PAYMENT BEING MADE UPON SATISFACTORY COMPLETION OF THE RELATED DELIVERABLES. PAYMENTS FOR SMALLER SUBGRANTS ARE GENERALLY MADE UPON COMPLETION OF THE RELATED DELIVERABLES. X X 0 0 0 0 0 0 0 0 0 W CARROLL MUFFETT PRESIDENT 208000 0 0 0 0 0 10400 0 0 0 218400 0 0 0 JEFFREY W WANHA CFO (RETIRED 12/22) 169141 0 0 0 0 0 8457 0 0 0 177598 0 0 0 AMANDA KISTLER VICE PRESIDENT 147080 0 0 0 0 0 7354 0 6722 0 161156 0 0 0 DAVID AZOULAY PROG. DIRE., MGR. GENEVA OFFICE 141179 0 0 0 0 0 7059 0 9792 0 158030 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B ON AN ANNUAL BASIS AND IN TIME TO COMPLY WITH THE IRS' FILING DEADLINE, CIEL'S CHIEF FINANCIAL OFFICER (CFO) WILL PROVIDE THE NECESSARY FINANCIAL AND NARRATIVE INFORMATION TO CIEL'S AUDITORS, WHO WILL THEN PREPARE A DRAFT FORM 990, COMPLETE WITH THE RELEVANT FINANCIAL INFORMATION AND SUPPORTING SCHEDULES. THE PRESIDENT AND VICE PRESIDENT REVIEW PROGRAM SUMMARIES FOR ACCURACY AND COMPLETENESS. ONCE THE AUDITORS HAVE PROVIDED THE CFO WITH AN ACCEPTABLE DRAFT FORM 990, THE CFO SUBMITS THE FULL 990 TO THE PRESIDENT FOR REVIEW. FOLLOWING THIS REVIEW AND SIGN OFF BY THE PRESIDENT, THE CFO SUBMITS THE DRAFT FORM 990 IN .PDF FORMAT, BY EMAIL, TO CIEL'S FULL BOARD OF TRUSTEES, INVITING THEIR REVIEW AND COMMENTS. AT A MEETING OF THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES, CIEL'S AUDITORS, TOGETHER WITH MANAGEMENT, PRESENT THE COMPLETED 990 TO THE AUDIT COMMITTEE FOR ITS REVIEW AND COMMENT. ANY AGREED-TO CHANGES ARE INCORPORATED BEFORE A FINAL SIGNED COPY OF THE FORM 990 IS EMAILED TO THE FULL CIEL BOARD OF TRUSTEES AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, CIEL REQUIRES EACH TRUSTEE, OFFICER, MANAGER, EMPLOYEE EARNING MORE THAN $100,000 PER YEAR INCLUDING BENEFITS, SUBSTANTIAL CONTRIBUTOR AND AGENT OF CIEL: (1) TO REVIEW CIEL'S CONFLICT-OF-INTEREST GUIDELINES; (2) TO DISCLOSE ON THE FORM PROVIDED, ANY POSSIBLE BUSINESS, FAMILIAL, OR PERSONAL RELATIONSHIP THAT REASONABLY COULD GIVE RISE TO A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST; AND (3) TO ACKNOWLEDGE BY THEIR SIGNATURE THAT THEY ARE ACTING IN ACCORDANCE WITH THE LETTER AND SPIRIT OF SUCH GUIDELINES. COMPLETED AND SIGNED FORMS ARE KEPT IN THE OFFICE OF THE CFO WHO REVIEWS ALL PENDING GRANTS, CONTRACT, AND PAYMENTS FOR ANY POTENTIAL CONFLICT OF INTEREST. RATHER THAN COMPLETING A NEW FORM EACH YEAR, TRUSTEES MAY ALSO INDICATE IN WRITING THAT NO CHANGES NEED TO BE MADE TO THEIR PREVIOUSLY COMPLETED FORMS. IF A POTENTIAL CONFLICT SHOULD ARISE, THE RELATED PARTY WILL RECUSE THEMSELVES FROM ALL DISCUSSION AND VOTING REGARDING THE MATTER IN QUESTION. FORM 990, PART VI, SECTION B, LINE 15 AS PART OF A PROGRAM TO CONSISTENTLY AND EFFECTIVELY MANAGE THE COMPENSATION OF ALL INDIVIDUALS EMPLOYED BY CIEL, THE ORGANIZATION HAS DEVELOPED A BASE SALARY ADMINISTRATION POLICY. BASE SALARY ADMINISTRATION IS BUILT AROUND THE USE OF DETAILED POSITION DESCRIPTIONS, AN INDIVIDUAL QUALIFICATIONS EVALUATION PROCESS, A MARKET-BASED SALARY COMPARABILITY ANALYSIS PERFORMED BY AN INDEPENDENT CONSULTANT, AND THE RESULTING SALARY RANGES FOR EACH POSITION LEVEL WITHIN THE ORGANIZATION. ALL OTHER RELATED BENEFITS ARE APPLIED UNIFORMLY TO ALL INDIVIDUALS EMPLOYED BY CIEL. CONSIDERING THIS SALARY RANGE INFORMATION, CIEL'S BOARD OF TRUSTEES NEGOTIATES AND APPROVES ANY NEW PRESIDENT'S SALARY AND RELATED COMPENSATION. THE BOARD OF TRUSTEES ALSO MUST FIRST REVIEW AND APPROVE ANY PERIODIC COST OF LIVING SALARY INCREASES AS CONTAINED IN CIEL'S ANNUAL BUDGET. THE LAST COMPENSATION REVIEW WAS COMPLETED IN JANUARY 2023. FORM 990, PART VI, SECTION C, LINE 19 CIEL MAKES ITS GOVERNING DOCUMENTS AND ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. CIEL ALSO MAKES ITS AUDITED FINANCIAL STATEMENTS AND IRS FORM 990S FOR THE PAST TEN YEARS AVAILABLE ON ITS WEBSITE AT WWW.CIEL.ORG AND BY EMAIL OR MAIL UPON REQUEST. FORM 990, PART XII, LINE 2C: ONCE EVERY 5 YEARS, CIEL'S CFO SOLICITS PROPOSALS FOR SERVICES FROM 3-5 INDEPENDENT AUDIT FIRMS TO CONDUCT THE ANNUAL FINANCIAL AUDIT AND ASSIST WITH COMPILATION OF THE ANNUAL IRS FORM 990. THE CFO REVIEWS THE PROPOSALS AND, WITH INPUT FROM CIEL'S PRESIDENT, MAKES A RECOMMENDATION TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE REVIEWS THE PROPOSALS AND RECOMMENDATION, AND MAKES A MOTION TO THE FULL BOARD OF TRUSTEES FOR ULTIMATE APPROVAL OF CIEL'S INDEPENDENT AUDITORS, GENERALLY FOR A PERIOD COVERING THE NEXT FIVE FISCAL YEARS. THE AUDIT COMMITTEE ALSO MEETS WITH THE SELECTED AUDITORS ON AN ANNUAL BASIS TO REVIEW AND ACCEPT THE FINAL DRAFTS OF THE ANNUAL FISCAL AUDIT REPORT AND IRS FORM 990.