2026-04-01T07:54:38-05:00 2025-06-30 941254756 HOOD & STRONG LLP 2580 N 1ST ST STE 460 SAN JOSE CA 95131 990 2025-01-01 946069890 SIERRA CLUB FOUNDATION SIER 4159951780 2101 WEBSTER STREET 1350 OAKLAND CA 94612 DAN CHU CHIEF FINANCIAL OFFICER 4159951780 2026-03-31 1 MAGA E KISRIEV P01008919 4089988400 2025 2025-03-06 01:10:19Z X DAN CHU 2101 WEBSTER STREET 1350 OAKLAND CA 94612 51898596 0 X WWW.SIERRACLUBFOUNDATION.ORG X 1960 CA EDUCATE AND EMPOWER PEOPLE TO PROTECT AND IMPROVE THE NATURAL AND HUMAN ENVIRONMENT. 14 14 0 20 0 0 102494425 29303522 0 0 4578491 2086648 1115815 557169 108188731 31947339 86925218 44382392 0 0 2321339 1247544 0 0 6829536 12896258 7500955 102142815 53130891 6045916 -21183552 210669172 191559701 30020871 26958513 180648301 164601188 X SEE SCHEDULE O.THE SIERRA CLUB FOUNDATION PROMOTES EFFORTS TO EDUCATE AND EMPOWER PEOPLE TO PROTECT AND IMPROVE THE NATURAL AND HUMAN ENVIRONMENT.GOALS: - SOLVE THE CLIMATE CRISIS PRIMARILY THROUGH A SUCCESSFUL TRANSITION TO A RESOURCE-EFFICIENT CLEAN ENERGY ECONOMY THAT BETTER SERVES PEOPLE AND NATURE;- SECURE PROTECTIONS FOR PUBLIC LANDS AND WATERS, PROMOTE HEALTHY ECOSYSTEMS AND COMMUNITIES, AND FIGHT FOR CLEAN AIR AND WATER;- EXPAND OPPORTUNITIES FOR MORE PEOPLE TO EXPLORE, ENJOY, AND PROTECT THE PLANET BY SUPPORTING PROGRAMS AND POLICIES THAT REACH ACROSS ECONOMIC, CULTURAL, AND COMMUNITY LINES TO GET PEOPLE OUTDOORS; AND- BUILD A DIVERSE, INCLUSIVE ENVIRONMENTAL MOVEMENT THAT REFLECTS AND REPRESENTS TODAY'S AMERICAN PUBLIC, AND PRIORITIZES IMPORTANT CONNECTIONS BETWEEN ENVIRONMENTAL HEALTH AND SOCIAL JUSTICE. 0 0 11621706 11621706 0 CHAPTER AND GROUP EDUCATION PROJECT - THIS PROJECT SUPPORTS THE STATE AND LOCAL CHAPTERS AND GROUPS OF THE SIERRA CLUB IN THEIR WORK TO ADVANCE ALL OF THE SIERRA CLUB'S STRATEGIC FRAMEWORK GOALS THROUGH PUBLIC EDUCATION, ORGANIZING, ADMINISTRATIVE ADVOCACY, COMMUNICATIONS, LITIGATION, AND OTHER CHARITABLE ACTIVITIES. THE SPECIFIC GOALS ARE TO ENABLE LOCAL GRASSROOTS ACTIVISTS ACROSS THE COUNTRY TO ACTIVELY ENGAGE IN THEIR OWN COMMUNITIES; DESIGN AND IMPLEMENT CONSERVATION CAMPAIGNS TO PROTECT THE NATURAL AND HUMAN ENVIRONMENT; INFORM THE PUBLIC AND MEMBERS AND SUPPORTERS ABOUT ENVIRONMENTAL ISSUES OF LOCAL INTEREST; ENGAGE IN PUBLIC INTEREST LAWSUITS; AND GROW A BROADER BASE OF VOLUNTEERS AND LEADERS CONTRIBUTING TO COMMUNITY-INSPIRED AND-LED PROGRAMMING, INCLUDING TO INCREASE OPPORTUNITIES FOR YOUTH, CHILDREN, AND FAMILIES TO DEVELOP AND ENHANCE PERSONAL CONNECTIONS TO NATURE. 8614895 8614895 0 BEYOND COAL - THE LONG-TERM GOAL OF THIS PROGRAM IS TO REVERSE THE SOCIAL, ECONOMIC, AND ENVIRONMENTAL DAMAGE CAUSED BY GLOBAL CLIMATE CHANGE BY DECARBONIZING THE ELECTRIC GRID BY 80 PERCENT BY 2030. THE PROGRAM'S SPECIFIC GOALS - WORKING IN PARTNERSHIP WITH ALLIED ORGANIZATIONS - ARE TO HELP TRANSITION AGING AND UNECONOMIC COAL PLANTS TOWARDS CLEANER ALTENATIVES THAT ALSO BENEFIT THE LOCAL COMMUNITY. 5212368 5212368 0 NATIONAL EDUCATION PROJECT - THIS PROJECT EDUCATES, ENGAGES, AND MOBILIZES THE PUBLIC IN ADMINISTRATIVE ADVOCACY ABOUT A RANGE OF ENVIRONMENTAL ISSUES TO ADVANCE THE SIERRA CLUB'S STRATEGIC FRAMEWORK; PROVIDES PROGRAM, OPERATIONS, AND MANAGEMENT SUPPORT TO IMPLEMENT THE CHARITABLE PROJECTS OF THE SIERRA CLUB; AND WORKS IN COALITION AND IN PARTNERSHIP WITH LOCAL COMMUNITIES AND GROUPS TO ADVANCE OUTCOMES AT THE INTERSECTION OF CLIMATE, SOCIAL, AND RACIAL JUSTICE. IT IS A PROJECT THROUGH WHICH THE SIERRA CLUB FOUNDATION WORKS TO ACHIEVE ITS MISSION TO EDUCATE AND EMPOWER PEOPLE TO PROTECT AND IMPROVE THE NATURAL AND HUMAN ENVIRONMENT. 19170632 18933423 0 THE SIERRA CLUB FOUNDATION PROVIDES A BROAD RANGE OF ADDITIONAL GRANTS TO SUPPORT CHARITABLE, EDUCATION, SCIENTIFIC, LITERARY AND LEGAL ENDEAVORS THAT FURTHER ITS CHARITABLE MISSION. 19170632 18933423 0 44619601 1 1 0 1 0 1 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 3 0 0 1 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN VA WV WI X X X KEVIN MCGAHAN 4159951780 2101 WEBSTER STREET 1350 OAKLAND CA 94612 X X ROBIN MANN CHAIR 3.00 X X 0 0 0 EVA KATHLEEN SCHULTE VICE CHAIR 3.00 X X 0 0 0 KATHLEEN SIMPSON TREASURER 3.00 X X 0 0 0 REBEKAH SAUL BUTLER SECRETARY 3.00 X X 0 0 0 MARK WALTERS MEMBER-AT-LARGE 3.00 X X 0 0 0 ALLISON CHIN DIRECTOR (THRU 5/30/25) 1.00 X 0 0 0 GABE GONZALEZ DIRECTOR 1.00 X 0 0 0 PETER LIU DIRECTOR 1.00 X 0 0 0 CHRISTIAN OKOYE DIRECTOR (THRU 5/30/25) 1.00 X 0 0 0 SANJAY RANCHOD DIRECTOR (THRU 3/7/25) 1.00 X 0 0 0 PAUL RISSMAN DIRECTOR 1.00 X 0 0 0 STEPH SPEIRS DIRECTOR 1.00 X 0 0 0 MAHLET GETACHEW DIRECTOR 1.00 X 0 0 0 JON CARSON DIRECTOR 1.00 X 0 0 0 ROSS MACFARLANE DIRECTOR 1.00 X 0 0 0 PATRICK MURPHY DIRECTOR 1.00 X 0 0 0 STACEY FAELLA DIRECTOR 1.00 X 0 0 0 DAN CHU EXECUTIVE DIRECTOR 40.00 X 0 0 0 KEVIN MCGAHAN CHIEF FINANCIAL OFFICER 40.00 X 0 0 0 AGANA MORENO DIRECTOR OF FINANCE 40.00 X 0 0 0 JENNIE PALMER DIR. OF ADMIN & BOARD RELATIONS 40.00 X 0 0 0 0 0 0 29303522 674000 29303522 1143213 1143213 20894692 19951257 943435 943435 943435 SOFTWARE COST REIMBURSEMENT 900099 550042 550042 MISCELLANEOUS INCOME 900099 7127 7127 557169 31947339 0 0 2643817 X 44382392 44382392 658905 97876 560555 474 320572 47619 272722 231 187912 27913 159864 135 80155 11907 68190 58 120081 120081 107613 34856 72757 128000 128000 104039 104039 9522 9522 52195 2522 49672 1 550268 550268 46654 4665 41979 10 34044 3404 30633 7 2077 2077 4606 461 4144 1 49512 4951 44550 11 FUNDRAISING REIMB. 6000000 6000000 OTHER/SOFTWARE LICENSE 288684 1035 9309 278340 REGULATORY COMPLIANCE 3660 3660 53130891 44619601 1681754 6829536 27646611 14798712 23133908 17390822 2907049 425750 269434 442727 5228031 6390822 999490 408311 237305 135191 106719 102114 88182245 86999779 34106042 35355057 28089643 29245607 210669172 191559701 2207034 244332 10829564 9146483 16984273 17567698 30020871 26958513 X 77387519 69562864 103260782 95038324 180648301 164601188 210669172 191559701 X -21183552 4005148 1131291 X 0 1 X 1 0 X 100459492 83355015 85543074 102494425 29303522 401155528 100459492 83355015 85543074 102494425 29303522 401155528 17135698 384019830 3684006 2157242 2459625 2550749 1143213 11994835 155 3463 0 0 0 3618 1270267 1271642 1113651 1115815 557169 5328544 418482525 0.91760 0.88830 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: COST SOFTWARE REIMBURSEMENT - 2021 AMOUNT: $ 1,259,746. 2022 AMOUNT: $ 1,250,072. 2023 AMOUNT: $ 1,100,084. 2024 AMOUNT: $ 1,100,084. 2025 AMOUNT: $ 550,042. MISCELLANEOUS INCOME - 2021 AMOUNT: $ 10,521. 2022 AMOUNT: $ 21,570. 2023 AMOUNT: $ 13,567. 2024 AMOUNT: $ 15,731. 2025 AMOUNT: $ 7,127. FORM 990, SCHEDULE A, PART II, COLUMN (E): SIERRA CLUB FOUNDATION IS FILING A SHORT-YEAR RETURN FOR PERIOD JANUARY 1, 2025 TO JUNE 30, 2025 DUE TO A CHANGE IN ACCOUNTING PERIOD. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 227826 390179 618005 52158847 52776852 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 260755 382329 445317 618005 1706406 250000 250000 250000 250000 1000000 1500000 75819 57508 68657 227826 429810 2 0 7500 102545 1 1 38958423 500 2102618 100000 40961541 37364202 65500 3494470 1965749 38958423 35279178 248260 4678071 2841307 37364202 45631836 33400 -8255041 2131017 35279178 43119100 78793 4464751 2030808 45631836 0.04519 0.67742 0.27740 0 0 67421 67421 52039 37238 14801 26093 25867 226 91752 72086 19666 102114 INTERNATIONAL EQUITY 9363091 F LIMITED PARTNERSHIPS 25991966 F 35355057 SPLIT-INTEREST AGREEMENT 28848483 INTEREST RECEIVABLE 309643 RIGHT OF USE ASSET 87481 29245607 SPLIT-INTEREST AGREEMENT 17463702 LEASE LIABILITY 103996 17567698 X 36833778 4005148 881291 4886439 31947339 0 31947339 52880891 -250000 -250000 53130891 0 53130891 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF APPROXIMATELY 58 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF ENDOWMENT ASSETS. PART X, LINE 2: THE FOUNDATION IS SUBJECT TO INCOME TAXES IN THE UNITED STATES AND CALIFORNIA ON UNRELATED BUSINESS INCOME. THE FOUNDATION HAS IDENTIFIED AND EVALUATED ITS SIGNIFICANT TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINS OPEN AND DETERMINED THERE IS NO MATERIAL UNRECOGNIZED BENEFIT OR LIABILITY TO BE RECORDED. THE FOUNDATION'S FEDERAL RETURNS ARE CURRENTLY OPEN UNDER THE STATUTE OF LIMITATIONS FOR THE YEAR ENDED DECEMBER 31, 2022 AND SUBSEQUENT YEARS AND CALIFORNIA RETURNS ARE OPEN FOR THE YEAR ENDED DECEMBER 31, 2021 AND SUBSEQUENT YEARS. THE FOUNDATION DOES NOT ANTICIPATE THAT THERE WILL BE ANY MATERIAL CHANGES IN THE UNRECOGNIZED TAX POSITIONS OVER THE NEXT 12 MONTHS. THERE HAVE BEEN NO RELATED TAX PENALTIES OR INTEREST CLASSIFIED AS A TAX EXPENSE IN THE STATEMENT OF ACTIVITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 881,291. PART XII, LINE 2D - OTHER ADJUSTMENTS: PRIOR PERIOD GRANT CONVERTED TO LOAN -250,000. 1 SIERRA CLUB 2101 WEBSTER STREET STE 1300 OAKLAND CA 94612 941153307 501(C)(4) 43795738 0 PROMOTE ENVIRONMENTAL AWARENESS AND EDUCATION. JEWISH FEDERATION OF METROPOLITAN CHICAGO 30 S WELLS STREET CHICAGO IL 606065054 362167761 501(C)(3) 247904 0 SUPPORT FOR THE CHARLES E. AND DEBORAH FRANK FAMILY FUND. FOR A BETTER BAYOU PO BOX 7262 LAKE CHARLES LA 706067262 921779463 501(C)(3) 50000 0 PROVIDE INFO FOR SOUTHWEST LOUISIANA'S ENERGY TRANSITION AND FUNDING OPPORTUNITIES. ATMOS LTD 167 MADISON AVENUE ROOM 205 PMB 223 NEW YORK NY 100165403 851277916 501(C)(3) 50000 0 PODCAST WITH EXPERTS TO EDUCATE ON A CLIMATE TRANSFORMATION. CENTER FOR PROGRESSIVE REFORM 1250 CONNECTICUT AVENUE NW SUITE 700 WASHINGTON DC 200362657 352182224 501(C)(3) 50000 0 PUBLIC EDUCATION ON ZERO EMISSION HEATING EQUIPMENT STANDARDS. WEST VIRGINIA CITIZEN ACTION EDUCATION FUND 1500 DIXIE ST CHARLESTON WV 253111904 113660992 501(C)(3) 50000 0 EXPAND UTILITY JUSTICE ORGANIZING IN AREAS OF LOW-WEALTH AND COMMUNITIES OF COLOR. CONFLUENCE PHILANTHROPY 215 LEXINGTON AVE 10TH FLOOR NEW YORK NY 100166023 273018135 501(C)(3) 30000 0 SUPPORT A NETWORK OF OVER 270 FOUNDATIONS FOR TRANSFORMATIVE INVESTMENT. BLUE SKY INSTITUTE 412 N CHAZ CT SALT LAKE CITY UT 841162508 870668031 501(C)(3) 25000 0 FUND UTAH YOUTH ENVIRONMENTAL SOLUTIONS TRAINING FOR WATER JUSTICE LEADERS. THE ASPEN INSTITUTE 2300 N ST NW SUITE 700 WASHINGTON DC 200371122 840399006 501(C)(3) 25000 0 SUPPORT NATIVE AMERICAN YOUTH PARTICIPATION IN OUTDOORS ALLIANCE FOR KIDS WEEK. TRIBAL LINK FOUNDATION 37 VESTRY ST NEW YORK NY 10013 133763284 501(C)(3) 20000 0 SUPPORT FOR RESILIENCE CIRCLES INITIATIVE TO ENHANCE WELL-BEING OF INDIGENOUS COMMUNITIES. THE CRANE INSTITUTE OF SUSTAINABILITY PO BOX 983 ANDOVER MA 018100017 475094692 501(C)(3) 20000 0 PROMOTE FIDUCIARY DUTY CASE FOR CLIMATE JUSTICE THROUGH EXPERT CONVENINGS AND GUIDANCE. AUDUBON SOCIETY OF NEW YORK STATE 134 COVE ROAD OYSTER BAY NY 11771 141698061 501(C)(3) 6250 0 SUPPORT TEEN CONSERVATION AMBASSADORS PROGRAM FOR COASTAL HABITAT RESTORATION. 11 1 PART I, LINE 2: ALL SOLICITED GRANTS REQUIRE A SIGNED GRANT AGREEMENT FROM THE GRANTEE WHICH STATES THAT FUNDS MAY BE SPENT ONLY IN ACCORDANCE WITH THE BUDGET AND PURPOSES AS STATED IN THE APPROVED PROJECT PROPOSAL; THAT NO PORTION OF THE GRANT FUNDS SHALL BE USED TO CARRY ON PROPAGANDA, OR OTHERWISE ATTEMPT TO INFLUENCE LEGISLATION OR THE OUTCOME OF ANY PUBLIC ELECTION, OR FOR ANY NON-CHARITABLE, NON-EDUCATIONAL PURPOSES; THAT THE ACTIVITIES SUPPORTED BY THE GRANT ARE CARRIED OUT FOR PUBLIC BENEFIT AND ANY WORK PRODUCTS ASSOCIATED WITH THE GRANT SHOULD BE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST; AND THAT FINANCIAL AND NARRATIVE REPORTS ARE DUE AT THE END OF THE GRANT PERIOD. ALL UNSOLICITED GRANTS MADE AT THE DISCRETION OF THE FOUNDATION OR AT THE RECOMMENDATION OF A DONOR ADVISED FUND OR ADVISORY GRANTING FUND ARE AWARDED WITH A GRANT LETTER WHICH STATES THAT FUNDS MUST BE SPENT ONLY IN ACCORDANCE WITH THE STATED PURPOSE; THAT NO PORTION OF THE GRANT FUNDS SHALL BE USED TO CARRY ON PROPAGANDA, OR OTHERWISE ATTEMPT TO INFLUENCE LEGISLATION OR THE OUTCOME OF ANY PUBLIC ELECTION, OR FOR ANY NON-CHARITABLE, NON-EDUCATIONAL PURPOSES; AND THAT THE ACTIVITIES SUPPORTED BY THE GRANT ARE CARRIED OUT FOR PUBLIC BENEFIT AND ANY WORK PRODUCTS ASSOCIATED WITH THE GRANT SHOULD BE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. DAN CHU EXECUTIVE DIRECTOR SPLIT DOLLAR LIFE INSURANCE POLICY X 105000 442727 0 1 1 442727 X 284 219140 FAIR MARKET VALUE X 23 222411 FAIR MARKET VALUE X SOFTWARE LICENSES 1 232449 FAIR MARKET VALUE 3 0 1 1 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: THE ORGANIZATION USES A THIRD PARTY TO MANAGE THEIR VEHICLE DONATION PROGRAM. CARS, SAN DIEGO, CA MANAGES ALL ASPECTS OF THE PROGRAM, INCLUDING TAX REPORTING AND DEPOSITS NET PROCEEDS DIRECTLY TO THE FOUNDATION'S BANK ACCOUNT. FORM 990, PART I, LINE 6: VOLUNTEERS INCLUDE BOARD MEMBERS AND PROPERTY MANAGEMENT VOLUNTEERS IN MT. SHASTA FOR SHASTA ALPINE HUT. ESTIMATED BASED ON THE BOARD ROSTERS AND HORSE CAMP COMMITTEE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FINAL FORM 990 WAS REVIEWED BY SENIOR STAFF AND AUDIT COMMITTEE WITH THE PAID PREPARERS BY A CONFERENCE CALL AND ALL QUESTIONS WERE ADDRESSED PRIOR TO BEING TRANSMITTED TO THE FULL BOARD BEFORE FILING. ADDITIONALLY, THE 990 WAS REVIEWED BY THE FOUNDATION'S LEGAL COUNSEL BEFORE THE AUDIT COMMITTEE CONFERENCE CALL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE FURNISHED ANNUALLY WITH A CONFLICT OF INTEREST QUESTIONNAIRE FOR THE PURPOSE OF IDENTIFYING AND REVIEWING TRANSACTIONS OR RELATIONSHIPS THAT HAVE THE POTENTIAL TO LEAD TO CONFLICT OF INTERESTS. FORM 990, PART VI, SECTION B, LINE 15 IN ACCORDANCE WITH ORGANIZATION POLICY, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER BASED ON JOB DUTIES, PERFORMANCE AND SALARY SURVEY INFORMATION FROM OTHER COMPARABLE NONPROFIT ORGANIZATIONS AND RECOMMENDS APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION'S FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH THE ORGANIZATION'S WEBSITE AND UPON REQUEST FOR THE SAME PERIOD OF TIME AS SET FORTH IN SEC. 6104(D). THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG. THE FOUNDATION MAKES AVAILABLE COPIES OF ITS ORGANIZING DOCUMENTS AND CONFLICT OF INTEREST POLICIES TO MEMBERS OF THE PUBLIC WHO REQUEST COPIES. FORM 990, PART VI, SECTION B, LINE 16: THE SIERRA CLUB FOUNDATION HAS INVESTMENTS IN SEVERAL INVESTMENT PARTNERSHIPS THROUGH PRIVATE EQUITY FUNDS. THE PRIMARY PURPOSE OF THE ORGANIZATION'S INVESTMENT IN THE PARTNERSHIPS IS THE PRODUCTION OF INCOME OR APPRECIATION OF PROPERTY. FORM 990, PART VII: 2025 COMPENSATION IS NOT AVAILABLE AT THE TIME THIS SHORT-YEAR FILING IS DUE. IT WILL BE REPORTED ON FORM 990 FOR FISCAL YEAR ENDED 6/30/2026. FORM 990, PART IX, LINE 24A, FUNDRAISING REIMBURSEMENT: IN ACCORDANCE WITH A COST SHARING AGREEMENT BETWEEN THE FOUNDATION AND THE SIERRA CLUB, THE FOUNDATION AGREED TO REIMBURSE THE SIERRA CLUB FOR FUNDRAISING SALARIES AND OTHER FUNDRAISING EXPENSES INCURRED ON BEHALF OF THE FOUNDATION; THE REIMBURSED AMOUNTS ARE REFLECTED AS "FUNDRAISING REIMBURSEMENT" ON THE STATEMENT OF FUNCTIONAL EXPENSES, FORM 990, PART IX. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 881,291. PRIOR PERIOD GRANT CONVERTED TO LOAN 250,000. CHARITABLE REMAINDER TRUSTS (33) 2101 WEBSTER STREET SUITE 1350 OAKLAND CA 94612 INVESTMENT CA THE SIERRA CLUB FOUNDATION T 1 POOLED INCOME FUNDS (2) 2101 WEBSTER STREET SUITE 1350 OAKLAND CA 94612 INVESTMENT CA THE SIERRA CLUB FOUNDATION T 1 GIFT ANNUITY POOLS (1) 2101 WEBSTER STREET SUITE 1350 OAKLAND CA 94612 INVESTMENT CA THE SIERRA CLUB FOUNDATION T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0