2026-05-13T14:18:38-05:00 2025-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2024-07-01 521633220 CENTER FOR INTERNATIONAL ENVIRONMENTAL LAW INC CENT 2027425803 1101 15TH STREET NW 11 FL WASHINGTON DC 200055002 MICHELLE WILLIAMS CFO 2027425803 2026-05-13 1 0 ELIZABETH W HELLER P00397829 3019519090 2024 2025-03-06 01:10:19Z REBECCA BROWN 1101 15TH STREET NW 11 FL WASHINGTON DC 200055002 14409941 0 X WWW.CIEL.ORG X 1989 DC USES THE LAW TO PROTECT THE ENVIRONMENT, PROMOTE HUMAN RIGHTS & ENSURE A JUST, SUSTAINABLE SOCIETY. 6 6 47 10 0 0 5196205 13190381 1188674 1090662 173203 110712 24381 -17436 6582463 14374319 230500 574000 0 0 7396033 9065370 0 0 63793 2316711 2045716 9943244 11685086 -3360781 2689233 9629974 12501058 1136317 969163 8493657 11531895 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 3331339 78000 266554 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. 3167201 486000 FOSSIL ECONOMY PROGRAM:CIEL'S FOSSIL ECONOMY PROGRAM WORKS TO ADDRESS THE CLIMATE AND HEALTH IMPACTS OF OUR DEPENDENCE ON FOSSIL FUELS. CIEL WORKS WITH A WIDE RANGE OF PARTNERS AND ALLIES ACROSS THEMATIC ISSUES AND GEOGRAPHIES, PROVIDING RESEARCH AND ANALYSIS, AND STRENGTHENING POLICIES. 1696533 10000 175975 ENVIRONMENTAL HEALTH PROGRAM: THE ENVIRONMENTAL HEALTH PROGRAM WORKS TO REDUCE EXPOSURE TO TOXIC CHEMICALS AND PLASTIC POLLUTION AROUND THE WORLD. 646250 648133 IPEN SECRETARIAT AND MISCELLANEOUS PROJECTS 410985 THE PEOPLE, LAND & RESOURCES (PL&R) PROGRAM WORKS TO ENSURE THAT STRONG HUMAN RIGHTS AND ENVIRONMENTAL SAFEGUARDS GOVERN DEVELOPMENT ACTIVITIES, THAT IMPACTED COMMUNITIES EXERCISE THEIR RIGHT TO FREE, PRIOR, AND INFORMED CONSENT. 1057235 648133 9252308 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 47 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA FL GA HI IL KS KY MD MA MI MN NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X MICHELLE WILLIAMS 2027425803 1101 15TH STREET NW 11 FL WASHINGTON DC 200055002 DIANNE DILLON-RIDGLEY CHAIR (UNTIL 10/2024) 1.00 X X 0 0 0 DAVID MATTINGLY CHAIR (FROM 10/2024) 1.00 X X 0 0 0 DALINDYEBO SHABALALA VICE CHAIR (UNTIL 10/2024) 1.00 X X 0 0 0 DAVID HUNTER TRUSTEE 1.00 X 0 0 0 SAMANTHA ATUKUNDA KAKURU MWESIGWA TRUSTEE 1.00 X 0 0 0 SHARON EUBANKS TRUSTEE (UNTIL 10/2024) 1.00 X 0 0 0 YVETTE ARELLANO TRUSTEE 1.00 X 0 0 0 JORDAN HARMON TRUSTEE 1.00 X 0 0 0 CONNIEL MALEK TRUSTEE 1.00 X 0 0 0 AMANDA KISTLER VP/INTERIM PRESIDENT & CEO 40.00 X 199087 0 18292 MICHELLE WILLIAMS CHIEF FINANCIAL OFFICER 40.00 X 170920 0 35356 WILLIAM MUFFETT PRESIDENT & CEO (UNTIL 9/2024) 40.00 X 166521 0 8326 ALEXANDRE AZOULAY DIRECTOR, ENVIRONMENTAL HEALTH 40.00 X 193898 0 14871 CARLA GARCIA ZENDEJAS DIR., PEOPLE, LAND, & RESOURCES 40.00 X 156359 0 30383 SEBASTIEN DUYCK SENIOR ATTORNEY 40.00 X 166605 0 14249 JOIE CHOWDHURY SENIOR ATTORNEY 40.00 X 151521 0 10571 ELANA BAURER GENERAL COUNSEL 40.00 X 153528 0 7125 1358439 0 139173 30 0 1 0 0 51 10550 13179780 13190381 OTHER CONTRACTS & FEES 900099 981738 981738 INT'L GOV'T CONTRACTS & FEES 900099 108924 108924 1090662 110712 110712 8352 0 8352 8352 8352 5600 10550 35622 -30022 -30022 MISCELLANEOUS 900099 4234 4234 4234 14374319 1090662 0 93276 223000 223000 351000 351000 504745 426483 78262 6913269 5841354 1071915 180640 152631 28009 517796 437511 80285 948920 801788 147132 37790 26247 11036 507 58070 40333 16959 778 677716 296567 366047 15102 2208 1533 645 30 105547 11840 82617 11090 303270 181093 107719 14458 436509 327297 109212 111243 78442 32801 41212 15153 26059 17463 622 16841 SUBSCRIPTIONS & PUB'L 160711 18026 125800 16885 STAFF DEVELOPMENT 30180 3385 23624 3171 FURNITURE & EQUIPMENT 14550 1632 12918 LEASE SERVICE FEE 11616 1303 10313 37631 15068 20791 1772 11685086 9252308 2368985 63793 2561871 1464129 3006742 2267917 1407760 3022716 202585 3378387 55923 72988 152345 99866 69574 52479 1791836 1915875 533683 326567 9629974 12501058 612061 688035 22384 501872 281128 1136317 969163 X 2720681 4107479 5772976 7424416 8493657 11531895 9629974 12501058 2689233 79340 269665 0 X X 0 0 0 X 4337256 9154075 8997435 5196205 13190381 40875352 4337256 9154075 8997435 5196205 13190381 40875352 11707597 29167755 19755 57516 121398 181453 119064 499186 1283 3078 4139 16131 4234 28865 41403403 5495011 0.70450 0.74130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4994 4994 11680092 11685086 734254 183564 0 0 423309 529827 647162 734254 2334552 3501828 2408 4498 588 4994 12488 105827 132457 161791 183564 583639 875459 152345 99866 52479 52479 OPERATING LEASE LIABILITIES 280528 DEPOSITS 600 281128 1 EUROPE (INCLUDING ICELAND & GREENLAND) 1 16 PROGRAM SERVICES CIEL'S GENEVA OFFICE AND INTERNATIONAL EMPLOYEES 2805801 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 30000 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 37500 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 7500 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 276000 1 16 0 0 1 16 3156801 0 3156801 EUROPE (INCLUDING ICELAND & GREENLAND) PETROCHEMICAL CAMPAIGN 276000 WIRE TRANSFER 0 SUB-SAHARAN AFRICA CLIMATE LITIGATION SUPPORT 30000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC RESEARCH REPORT ON PETROCHEMICALS LANDSCAPE IN ASIA-PACIFIC 20000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC WORKSHOP OF CIVIL SOCIETY ORGANIZATIONS IN THE PACIFIC ISLANDS 10000 WIRE TRANSFER 0 CENTRAL AMERICA AND THE CARIBBEAN CIVIL SOCIETY MEETINGS 7500 WIRE TRANSFER 0 SUB-SAHARAN AFRICA CIVIL SOCIETY MEETINGS 7500 WIRE TRANSFER 0 6 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. 35TH ANNIVERSARY/MUFFETT FAREWELL 16150 10550 5600 9592 15547 10483 16150 10550 5600 9592 15547 10483 35622 -30022 1 CENTER FOR COALFIELD JUSTICE 31 EAST CHESTNUT STREET WASHINGTON PA 15301 251781592 501(C)(3) 190000 0 COORDINATING CHANGE ON GLOBAL PLATICS TREATY CLEAN WISCONSIN INC 634 WEST MAIN ST STE 300 MADISON WI 53703 391413448 501(C)(3) 30000 0 SUPPORT LOCAL ENVIRONMENTAL JUSTICE 2 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. X X 0 0 0 0 0 0 0 0 0 AMANDA KISTLER VP/INTERIM PRESIDENT & CEO 199087 0 0 0 0 0 10077 0 8215 0 217379 0 0 0 ALEXANDRE AZOULAY DIRECTOR, ENVIRONMENTAL HEALTH 193898 0 0 0 0 0 0 0 14871 0 208769 0 0 0 MICHELLE WILLIAMS CHIEF FINANCIAL OFFICER 170920 0 0 0 0 0 8952 0 26404 0 206276 0 0 0 CARLA GARCIA ZENDEJAS DIR., PEOPLE, LAND, & RESOURCES 156359 0 0 0 0 0 8263 0 22120 0 186742 0 0 0 SEBASTIEN DUYCK SENIOR ATTORNEY 166605 0 0 0 0 0 0 0 14249 0 180854 0 0 0 WILLIAM MUFFETT PRESIDENT & CEO (UNTIL 9/2024) 166521 0 0 0 0 0 8326 0 0 0 174847 0 0 0 JOIE CHOWDHURY SENIOR ATTORNEY 151521 0 0 0 0 0 0 0 10571 0 162092 0 0 0 ELANA BAURER GENERAL COUNSEL 153528 0 0 0 0 0 7125 0 0 0 160653 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION UPDATED ITS BYLAWS TO INCLUDE THE FOLLOWING CHANGES: - THE NUMBER, COMPOSITION, QUALIFICATIONS, AUTHORITY, OR DUTIES OF OFFICERS OR KEY EMPLOYEES - THE ROLE OF STOCKHOLDERS OR MEMBERS IN GOVERNANCE - UPDATED POLICIES REGARDING BOARD MEMBERS COMPENSATION,CONFLICTS OF INTEREST, CONFIDENTIALITY, AND ANTI-CORRUPTION. - COMPOSITION OF AUDIT COMMITEE 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 CEO AND COO 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 CEO. FOLLOWING THIS REVIEW AND SIGNOFF BY THE CEO 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, AND EMPLOYEE: (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 SIGATURE THAT THEY ARE ACTING IN ACCORDANCE WITH THE LETTER AND SPIRIT OF SUCH GUIDELINES. COMPLETED AND SIGNED FORMS ARE STORED IN THE FILES OF THE CFO AND RELEVANT PERSONNEL FILES. THE CFO 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 JUNE 2025. 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 COO AND COF 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. FORM 990, PART XII, LINE 2B: AS OF THE DATE OF FILING THIS RETURN, THE ORGANIZATION WAS IN THE PROCESS OF CONDUCTING ITS ANNUAL FINANCIAL STATEMENT AUDIT.