2024-03-22T17:24:53-05:00 2023-06-30 521711839 COUNCILOR BUCHANAN & MITCHELL PC 7910 WOODMONT AVE STE 500 BETHESDA MD 20814 990 2022-07-01 942840364 ENVIRONMENTAL FEDERATION OF CALIFORNIA EARTHSHARE CALIFORNIA ENVI 2403330300 1717 K STREET NW 900 WASHINGTON DC 20006 BRAD LEIBOV CEO 2403330300 2024-03-15 1 BRAD LEIBOV 999009999 0 JULIA L LAFFERTY P02288149 3019860600 2024-03-15 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z EARTHSHARE CALIFORNIA BRAD LEIBOV 1717 K STREET NW 900 WASHINGTON DC 20006 98459 0 X WWW.EARTHSHARECA.ORG X 1982 CA THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO BROADEN ITS AFFILIATES' (501(C)(3) ORGANIZATIONS) FINANCIAL SUPPORT BY OBTAINING ACCESS TO AND COORDINATING PARTICIPATION IN CORPORATE AND GOVERNMENTAL PAYROLL DEDUCTION FUNDRAISING CAMPAIGNS. X 8 6 1 5 0 0 180511 98459 94624 0 599 0 0 0 275734 98459 106807 34255 0 0 77971 0 0 0 0 270680 42825 455458 77080 -179724 21379 601990 192477 1104370 673478 -502380 -481001 THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO BROADEN ITS AFFILIATES' (501(C)(3) ORGANIZATIONS) FINANCIAL SUPPORT BY OBTAINING ACCESS TO AND COORDINATING PARTICIPATION IN CORPORATE AND GOVERNMENTAL PAYROLL DEDUCTION FUNDRAISING CAMPAIGNS. 0 0 77080 34255 0 THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO BROADEN ITS AFFILIATES' (501(C)(3) ORGANIZATIONS) FINANCIAL SUPPORT BY OBTAINING ACCESS TO AND COORDINATING PARTICIPATION IN CORPORATE AND GOVERNMENTAL PAYROLL DEDUCTION FUNDRAISING CAMPAIGNS. 77080 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 4 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X BRAD LEIBOV 2403330300 1717 K STREET NW 900 WASHINGTON DC 20006 TING LEE CHAIR 1.00 3.00 X X 0 0 0 MARCI REED SECRETARY 1.00 3.00 X X 0 0 0 JON SCOTT DIRECTOR (UNTIL DECEMBER 2022) 1.00 3.00 X 0 0 0 ANGELA GRIMES DIRECTOR 1.00 3.00 X 0 0 0 HEATHER BEARD DIRECTOR 1.00 3.00 X 0 0 0 DEB FURRY DIRECTOR 1.00 3.00 X 0 0 0 HAYWARD MAJORS DIRECTOR 1.00 3.00 X 0 0 0 JOHN OPPERMANN DIRECTOR 1.00 3.00 X 0 0 0 BRAD LEIBOV DIRECTOR 1.00 39.50 X 0 239321 45519 BETH TYSON DIRECTOR 1.00 39.50 X 0 143409 26884 0 382730 72403 0 0 1 0 0 80914 4320 13225 98459 98459 0 0 0 X 34255 34255 7187 7187 22176 22176 53 53 4184 4184 1582 1582 BANK FEES 4284 4284 CAMPAIGN EXPENSES 2821 2821 LOCAL REPRESENTATIVE 305 305 MISCELLANEOUS 233 233 77080 77080 0 0 396803 33262 55646 53215 149473 106000 68 0 0 0 0 601990 192477 69135 604953 897962 137273 68525 1104370 673478 X -502380 -481001 -502380 -481001 601990 192477 21379 0 X X 0 1 X 1 0 X 483727 470492 363310 150511 98459 1566499 483727 470492 363310 150511 98459 1566499 1566499 369 373 413 599 0 1754 1568253 94624 0.99890 0.99900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 CAMPAIGN FUNDS PAYABLE 68525 68525 X 6445127 6403099 6403099 42028 56431 56431 98459 3735223 3714574 3714574 20649 56431 56431 77080 PART X, LINE 2: UNDER ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS THAT SHOULD BE RECORDED. DURING THE YEAR, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. THE ORGANIZATION IS STILL OPEN TO EXAMINATION BY TAXING AUTHORITIES FOR THREE YEARS FROM THE FILING DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF CONSOLIDATED ENTITY, EARTHSHARE INC. 6,043,387. REVENUE OF CONSOLIDATED ENTITY, EARTHSHARE WASHINGTON INC. 118,473. REVENUE OF CONSOLIDATED ENTITY, EARTHSHARE CHAPTERS. 241,239. PART XI, LINE 4B - OTHER ADJUSTMENTS: ELIMINATION ENTRY 22,176. NET CONTRIBUTION DESIGNATED TO MEMBER CHARITIES 34,255. PART XII, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF CONSOLIDATED ENTITY, EARTHSHARE INC. 3,422,745. REVENUE OF CONSOLIDATED ENTITY, EARTHSHARE WASHINGTON INC. 89,761. REVENUE OF CONSOLIDATED ENTITY, EARTHSHARE CHAPTERS. 202,068. PART XII, LINE 4B - OTHER ADJUSTMENTS: ELIMINATION ENTRY 22,176. AMOUNT DESIGNATED TO MEMBER CHARITIES 34,255. 1 EARTHSHARE 717 K STREET NW SUITE 900 WASHINGTON DC 20006 521601960 324514 0 WORKPLACE GIVING THE NATURE CONSERVANCY CALIFORNIA CHAPTER 201 MISSION STREET 4TH FLOOR SAN FRANCISCO CA 94105 530242652 110886 0 WORKPLACE GIVING SIERRA CLUB FOUNDATION 2101 WEBSTER STREET SUITE 1250 OAKLAND CA 94612 946069890 63407 0 WORKPLACE GIVING SURFRIDER FOUNDATION 942 CALLE NEGOCIO SUITE 350 SAN CLEMENTE CA 92673 953941826 49321 0 WORKPLACE GIVING NATURAL RESOURCES DEFENSE COUNCIL 40 WEST 20TH STREET 11TH FLOOR NEW YORK NY 10011 132654926 36011 0 WORKPLACE GIVING MOUNTAIN LION FOUNDATION 1225 8TH STREET SUITE 570 SACRAMENTO CA 95814 943015360 19015 0 WORKPLACE GIVING BAY AREA RIDGE TRAIL COUNCIL 391 SUTTER STREET SUITE 701 SAN FRANCISCO CA 94108 943148503 17685 0 WORKPLACE GIVING GOLDEN GATE NATIONAL PARKS CONSERVANCY 201 FORT MASON SAN FRANCISCO CA 94123 942781708 17511 0 WORKPLACE GIVING CALIFORNIA NATIVE PLANT SOCIETY 2707 K STREET SUITE 1 SACRAMENTO CA 95816 946116403 13816 0 WORKPLACE GIVING ENVIRONMENTAL DEFENSE FUND 257 PARK AVENUE SOUTH 17TH FLOOR NEW YORK NY 10010 116107128 13315 0 WORKPLACE GIVING DESERT TORTOISE PRESERVE COMMITTEE 114 B SOUTH CHINA LAKE BOULEVARD RIDGECREST CA 93555 237413415 12537 0 WORKPLACE GIVING FRIENDS OF THE RIVER FOUNDATION 3336 BRADSHAW ROAD SUITE 335 SACRAMENTO CA 95827 942400210 11729 0 WORKPLACE GIVING HEAL THE BAY 1444 9TH STREET SANTA MONICA CA 90401 954031055 9931 0 WORKPLACE GIVING SAVE THE BAY 300 FRANK OGAWA PLAZA SUITE 10 OAKLAND CA 94612 946078420 9042 0 WORKPLACE GIVING SAN FRANCISCO BAYKEEPER 1736 FRANKLIN STREET SUITE 800 OAKLAND CA 94612 680120240 8077 0 WORKPLACE GIVING CALIFORNIANS AGAINST WASTE FOUNDATION 921 11TH STREET SUITE 420 SACRAMENTO CA 95814 680032326 7138 0 WORKPLACE GIVING ANZA-BORREGO FOUNDATION 587 PALM CANYON DRIVE 122 BORREGO SPRINGS CA 92004 330334338 6239 0 WORKPLACE GIVING SAVE OUR SHORES 345 LAKE AVENUE SUITE A SANTA CRUZ CA 95062 942745941 5409 0 WORKPLACE GIVING GREENBELT ALLIANCE 827 BROADWAY SUITE 310 OAKLAND CA 94607 941676747 5208 0 WORKPLACE GIVING FRIENDS OF THE EARTH 1101 15TH STREET NW 11TH FLOOR WASHINGTON DC 20005 237420660 5074 0 WORKPLACE GIVING RAINFOREST ACTION NETWORK 425 BUSH STREET SUITE 300 SAN FRANCISCO CA 94108 943045180 5024 0 WORKPLACE GIVING 21 PART I, LINE 2: EARTHSHARE CALIFORNIA MONITORS GRANTS GIVEN BY REQUIRING REPORTS FROM THE GRANTEE/ORGANIZATIONS THE ORGANIZATIONS ARE REQUIRED TO REPORT THE USE OF FUNDS RECEIVED AS PART OF THEIR APPLICATIONS THE REVIEW OF REPORTS IS DONE ANNUALLY. PART II, LINE 1 THE GRANTS INCLUDED ON SCHEDULE I ARE THE CASH GRANTS PAID IN THE FISCAL YEAR ENDED JUNE 30, 2023. THE GRANT EXPENSE (FORM 990, PART IX, LINE 1) IS AN ESTIMATE OF DESIGNATED PLEDGES MADE DURING CALENDAR YEAR/CAMPAIGN YEAR 2022 THAT WILL BE COLLECTED DURING CALENDAR YEAR 2023 AND DISTRIBUTED BETWEEN JULY 2023 AND JULY 2025. 0 0 0 0 0 0 0 0 0 BRAD LEIBOV DIRECTOR 0 239321 0 0 0 0 0 23872 0 21647 0 284840 0 0 BETH TYSON DIRECTOR 0 143409 0 0 0 0 0 19488 0 7396 0 170293 0 0 SUBSTANTIALLY ALL OF THE ASSETS OF THE ORGANIZATION WERE SOLD. SEE PART III FOR DETAILS. 2023-06-07 534234 SALES PRICE 273918694 EARTHSHARE CHAPTERS INC 1717 K STREET NW 900 WASHINGTON DC 20006 501(C)(3) 0 0 0 0 PART II, LINE 1 ON DECEMBER 16, 2021, EARTHSHARE ENTERED INTO AN AGREEMENT WITH EARTHSHARE CHAPTERS, INC. AND THE ENVIRONMENTAL FEDERATION OF CALIFORNIA (D/B/A EARTHSHARE CALIFORNIA), A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION, WHICH WAS SUBSEQUENTLY AMENDED ON APRIL 5, 2023, WHEREBY EARTHSHARE CHAPTERS PURCHASED SUBSTANTIALLY ALL OF THE ASSETS OF EARTHSHARE CALIFORNIA FOR A PURCHASE PRICE OF $534,234. AS PART OF THIS AGREEMENT, EARTHSHARE CHAPTERS WAS PROVIDED A LOAN OF $315,000 FROM EARTHSHARE. THE TRANSACTION CLOSED ON JUNE 7, 2023. FORM 990, PART VI, SECTION A, LINE 4 EARTHSHARE CALIFORNIA REVISED ITS BYLAWS TO NAME EARTHSHARE AS THE SOLE MEMBER OF EARTHSHARE CALIFORNIA IN ORDER TO TAKE OVER OPERATIONS IN THE STATE OF CALIFORNIA, AND TO TRANSITION EARTHSHARE CALIFORNIA FROM AN AFFILIATED NONPROFIT CORPORATION OPERATED BY THE BOARD OF DIRECTORS AND MEMBERS OF EARTHSHARE CALIFORNIA TO A SOLE MEMBER ORGANIZATION CONTROLLED BY EARTHSHARE. FORM 990, PART VI, SECTION A, LINE 6 ORGANIZATIONS APPLY TO EARTHSHARE TO BECOME MEMBERS, WHICH THE BOARD CONSIDERS ON A MERIT BASIS. FORM 990, PART VI, SECTION A, LINE 7A MEMBER ORGANIZATIONS NOMINATE AND ELECT DELEGATE DIRECTORS TO THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. OTHER AT-LARGE DIRECTORS MAY BE ELECTED AT ANY TIME BY A MAJORITY OF THE DIRECTORS, BOTH DELEGATE AND AT LARGE. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, FINANCE MANAGER AND BOARD FINANCE COMMITTEE REVIEWED AND APPROVED THE FORM 990 AND THEN SUBMITED IT TO THE BOARD OF DIRECTORS FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR PERCEIVED CONFLICTS OF INTEREST AS SOON AS THEY OCCUR, AS WELL AS SIGN AN ANNUAL CONFLICTS OF INTEREST CERTIFICATION FORM. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR EXECUTIVE AND KEY PERSONNEL IS ESTABLISHED FOLLOWING A REVIEW OF COMPARABLE MARKET DATA. THESE DATA ARE PUBLISHED BIENNIALLY. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION IN ITS ANNUAL BUDGETING PROCESS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 22,176. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,176. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING TAX YEAR. EARTHSHARE CHAPTERS INC 1717 K STREET NW SUITE 900 WASHINGTON DC 20006 273918694 WORKPLACE GIVING DC 501(C)(3) LINE 7 N/A 0 EARTHSHARE 1717 K STREET NW SUITE 900 WASHINGTON DC 20006 521601960 WORKPLACE GIVING DC 501(C)(3) LINE 7 N/A 0 EARTHSHARE WASHINGTON 1717 K STREET NW SUITE 900 WASHINGTON DC 20006 911363472 WORKPLACE GIVING DC 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 1 0 0 0