CENTER FOR THE STUDY OF CARBON DIOXIDE AND GLOBAL CHANGE


Established (IRS approval granted): 1998/09
Contact: 631 E LAGUNA DR, TEMPE AZ 85282-5337
Assets: $358,693 as of 2013/12
Income: $326,695 in year ending 2013/12
Industry:
  • E Health - General and Rehabilitative: Hospitals and Related Primary Medical Care Facilities

  • Other Purposes and Activities: Described in section 170(b)1)(a)(vi) of the Code

  • Scientific Research Activities: Other scientific research activities


Contributions are deductible
Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi)
Charitable Organization

Federal tax disclosures

  • 2002/12 EO (Filed 2003/07)
  • 2001/12 EO (Filed 2002/05)

Structured data

Download a spreadsheet with up to 500 fields of structured data for this organization. NEW: Data for forms filed in 2014!

Funders and grantees

A powerful feature based on exclusive research by CitizenAudit. Funders don't appear on an organization's 990 form, so the list of who funds this group comes from the funding organizations' own respective disclosure forms. You must cite CitizenAudit if you use this information in published research.

Funders: Plants Need Co2 Org, Donors Capital Fund Inc

Searchable form text

Hint: Use your browser's Find function (CTRL-F) on this page to find text appearing in any of these PDFs.

Text from 2013/12 EO 990 (filed 2014/08), extracted with optical character recognition (see PDF)

 


Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - DLN: 93493072010004|


 


 Return of Organization Exempt From Income Tax W

F

gm Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private  1 3

foundations)


 


h- Do not enter Security numbers on this form as it may be made public By law, the IRS open to Public

generally cannot redact the information on the form

h- Information about Form 990 and its instructions is at 


A For the 2013 calendar year, or tax year beginning 01-01-2013 2013, and ending 12-31-2013


Department of the Treasury

Internal Revenue Sewice


Inspection


 


 


 


 


C Name of organlzatlon D Employer identification number

B Check If apphcable Center for the Study of Carbon 

|_Address change and Global Change 86-0902777


 


D0ing Busmess As

Name change


 


In't'al return Number and street (or P 0 box if mail is not delivered to street address) Room/smte E Telephone number


|_Terminated PO BOX 25697


 


(480)664-4493


 


 


Amended return City or town, state or provmce, country, and ZIP or foreign postal code

Tempe, AZ 85282


Application pending


 


 


G Gross receipts 326,695


 


 


 


 


 


F Name and address of prinCIpal officer ma) Is a group return for

subordinates? 

H(b) Are allsubordinates 

included?

I Tax-exempt Status I7 501(c)(3) I 501(c)( )1 (insert no) I 4947(a)(1) or I 527 If attach a list (see instructions)

J Website: h- org me) Group exemption number p.

K Form of organization '7 Corporation Trust Association Other L Year of formation 1998 M State of legal domicile AZ


 


E Summary


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


1 Briefly describe the organizations missmn or most Significant actiVities

The Centerforthe Study ofCarbon and Global Change was created to disseminate factual reports and sound commentary

on new developments in the world-Wide SCIentific quest to determine the climatic and biological consequences of the ong0ing rise

in the air's C02 content It meets this objective through weekly online publication ofits C02 SCIence maga2ine, which contains

editorials on topics ofcurrent concern and mini-reViews of recently published peer-reVIewed SCIentific Journal articles, books, and

other educational materials In this endeavor, the Center attempts to separate reality from rhetoric in the emotionally-charged

g debate that SWIrls around the subject ofcarbon and global change In addition, to help students and teachers gain greater

E inSIght into the biological aspects ofthis phenomenon, the Center maintains on-line instructions on how to conduct C02

enrichment and depletion experiments in its Global Change Laboratory (located in its Education Center sect

a



:5

:6

2 Check this box h1 ifthe organization discontinued its operations or disposed of more than 25% ofits net assets

E 3 Number ofvoting members ofthe governing body (Part VI, line 1a) 3

d: 4 Number ofindependent voting members ofthe governing body (Part VI, line 1bTotal number ofindiViduals employed in calendar year 2013 (Part V, line 2a) 5 4

6 Total number ofvolunteers (estimate if necessary) 6

7aTota| unrelated busmess revenue from Part column (C), line Net unrelated busmess taxable income from Form 990-T, line Prior Year Current Year

8 Contributions and grants line 1h708,737 291,591

-:ii

E 9 Program serVIce revenue line 2g3,4,and 7d) . . . . 24,739 11,646

E: 11 Other revenue 5,6d,8c,9c,10c,and11e) 0

12 Total revenueadd lines 8 through 11 (must equal Part column (A), line

 734,013 303,598

13 Grants and Similar amounts paid (Part IX, column (A), lines 13) . . . 0

14 Benefits paid to orfor members (Part IX, column (A), line Salaries, other compensation, employee benefits (Part IX, column (A), lines

 5-10) 563,618 297,270

w

5 16a Professmnal fundraismg fees (Part IX, column (A), line 11eTotal fundraismg expenses (Part column (D), line 25173,662 96,531

18 Totalexpenses Add lines 1317 (must 737,280 393,801

19 Revenue less expenses Subtractline 18 from line -3,267 -90,203

3 E Beginning of Current End of Year

3.3% Year

q-

32 20 Total assets (Part X, line 16467,604 358,693

5'3 21 Total liabilities (Part X, line 2641,428 7,235

in

ZI-I- 22 Net assets orfund balances Subtract line 21 from line 20 . . . . . 426,176 351,458


 


 


 


 


Signature Block


Under penalties of perjury, I declare thatI have examined this return, including accompanying schedules and statements, and to the best of

my knowledge and belief, it is true, correct, and complete Declaration of preparer (other than officer) is based on all information of which

preparer has any knowledge


 


 


 


 


 


 


 


 


 


 


 |2014-0313

Sign Signature of officer Date

Here Craig D Idso Treasurer

Type or print name and title

Print/Type preparer's name Preparers Signature Date Check If PTIN

P  Troy O'Dell se|f_employed P00173220

inn 5 name inn 5

al F II- TROY D ODELL CPA PLC F EIN II-

Pre pare r

Use  Finn's address 1327 W SAN PEDRO STREET Phone no (480) 6336456

GILBERT, AZ 85233


 


 


 


. . . . . . . . . . . . 


For Paperwork Reduction Act Notice, see the separate instructionsForm 990 (20 1 3)



CITIZENAUDIT.ORG PAGE #00002
Form 990 (2013) Page2


m Statement of Program Service Accomplishments

CheckifScheduleO containsaresponse ornote to any lineinthis . . . . . . . . . . . . . J


 


 


1 Briefly describe the organizations missmn


The Centerforthe Study ofCarbon and Global Change was created to disseminate factual reports and sound commentary on new

developments in the world-Wide SCIentific quest to determine the climatic and biological consequences ofthe ongOIng rise in the air's C02

content It meets this objective through weekly online publication ofits C02 SCIence magazme, which contains editorials on topics ofcurrent

concern and mini-reViews of recently published peer-reVIewed SCIentific Journal articles, books, and other educational materials In this

endeavor, the Center attempts to separate reality from rhetoric in the emotionally-charged debate that SWIrls around the subject ofcarbon

and global change In addition, to help students and teachers gain greater in5ight into the biological aspects ofthis phenomenon, the

Center maintains on-line instructions on how to conduct C02 enrichment and depletion experiments in its Global Change Laboratory (located

in its Education Center sect


 


 


 


2 Did the organization undertake any Significant program serVIces during the year which were not listed on

thepriorForm9900r990-EZIf"Yes," describe these new serVIces on Schedule 0


3 Did the organization cease conducting, or make Significant changes in how it conducts, any program

I_Yes|7No


If"Yes," describe these changes on Schedule 0

4 Describe the organizations program serVIce accomplishments for each ofits three largest program serVIces, as measured by


expenses Section 501(c)(3) and 501(c)(4) organizations are reqUIred to report the amount ofgrants and allocations to others,

the total expenses, and revenue, ifany, for each program serVIce reported


 


4a (Code (Expenses 386,406 including grants of (Revenue 291,952 


Disseminating factual reports and sound commentary on new developments in the worldWide scientific quest to determine the climatic and biological consequences

of the ong0ing rise in the aiis carbon content


 


 


4b (Code (Expenses including grants of (Revenue 


 


 


 


 


 


 


 


 


 


 


 


 


4c (Code (Expenses including grants of (Revenue 


 


 


 


 


 


 


 


 


 


 


 


 


4d Other program serVIces (Describe in Schedule 0 

(Expenses including grants of$ (Revenue 


 


4e Total program service expenses Form 990 (20 13)



CITIZENAUDIT.ORG PAGE #00003
Form 990 (201320a


 


 


Part 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Page 3

Checklist of Required Schedules


Yes No

Is the organization described In section 501(c)(3) or 4947(a)(1) (otherthan a private foundation)? If "Yes," Yes

complete Schedule A 1

Is the organization reqUIred to complete Schedule B, Schedule of Contributors (see instructions)? '5 2 Yes

Did the organization engage in direct or indirect political campaign actiVities on behalf ofor in oppOSItion to No

candidates for public office? If Yes,complete Schedule C, Part I 3

Section 501(c)(3) organizations. Did the organization engage in lobbying actiVities, or have a section 501(h) No

election in effect during the tax year? If Yes,complete Schedule C, Part II 4

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,

assessments, or Similar amounts as defined in Revenue Procedure 98-19? If Yes,complete Schedule C, 5 No

Did the organization maintain any donor adVIsed funds or any Similarfunds or accounts for which donors have the

right to prOVIde adVIce on the distribution or investment ofamounts in such funds or accounts? If "Yes," complete

Schedule D, Part I 5 No

Did the organization receive or hold a conservation easement, including easements to preserve open space,

the enVIronment, historic land areas, or historic structures? If Yes,complete Schedule D, Part II 7 No

Did the organization maintain collections of works ofart, historical treasures, or other Similar assets? If "Yes,"

complete Schedule D, Part E . 8 No

Did the organization report an amount in Part X, line 21 for escrow or custodial account liability, serve as a

custodian for amounts not listed in Part X, or prOVIde credit counseling, debt management, credit repair, or debt

negotiation serVIces? If "Yes," complete Schedule D, Part IVE 9 No

Did the organization, directly orthrough a related organization, hold assets in temporarily restricted endowments, 10 No

permanent endowments, or quaSI-endowments? If "Yes," complete Schedule D, Part

Ifthe organizations answerto any ofthe followmg questions is "Yes," then complete Schedule D, Parts VI, VII,

IX, orX as applicable

Did the organization report an amount for land, bUIldings, and eqUIpment in Part X, line 10?

If "Yes," complete Schedule D, Part VI 11a Yes

Did the organization report an amount for investmentsother securities in Part X, line 12 that is 5% or more of

its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part 11b No

Did the organization report an amount for related in Part X, line 13 that is 5% or more of

its total assets reported in Part X, line 16? If Yes,complete Schedule D, Part VINE . 11C No

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets

reported in Part X, line 16? If "Yes," complete Schedule D, Part . . . . . . 11d No

Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, PartXE me No

Did the organizations separate or consolidated finanCIal statements for the tax year include a footnote that 11f No

addresses the organizations liability for uncertain tax p05itions under FIN 48 (ASC 740)? If Yes,complete

Schedule D, Part

Did the organization obtain separate, independent audited finanCIal statements forthe tax year?

If "Yes," complete Schedule D, Parts XI and XII 12a N0

Was the organization included in consolidated, independent audited finanCIal statements for the tax year? If 12b No

"Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional

Is the organization a school described in section If Yes,complete Schedu/eE 13 No

Did the organization maintain an office, employees, or agents outSIde of the United States? 14a No

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraismg,

busmess, investment, and program serVIce actiVities outSIde the United States, or aggregate foreign investments

valued at $100,000 or more? If Yes,complete Schedu/eF, Parts I and IV . 14b N0

Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or other a55istance to or

for any foreign organization? If Yes,complete Schedu/eF, Parts II and IV 15 No

Did the organization report on Part IX, column (A), line 3, more than $5,000 ofaggregate grants or other

a55istance to orforforeign indiViduals? If Yes,complete Schedu/eF, Parts and IV . 16 No

Did the organization report a total of more than $15,000 ofexpenses for professmnal fundraismg serVIces on Part 17 No

IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I(see1nstructions)

Did the organization report more than $15,000 total offundraismg event gross income and contributions on Part

lines 1c and 8a? If Yes,complete Schedule G, Part II 18 No

Did the organization report more than $15,000 ofgross income from gaming actiVities on 9a? If 19 No

"Yes," complete Schedule G, Part 

Did the organization operate one or more hospital faCIlities? If Yes,complete Schedu/eH 20a No

If"Yes" to line 20a, did the organization attach a copy ofits audited finanCIal statements to this return? 20b


 


 


 


 


Form 990 (2013)



CITIZENAUDIT.ORG PAGE #00004
Form 990 (2013Part I


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Page 4

Part IV Checklist of Required Schedules (continued)


Did the organization report more than $5,000 ofgrants or other a55istance to any domestic organization or 21 No

government on Part IX, column (A), line 1? If Yes,complete Schedule I, Parts I and II

Did the organization report more than $5,000 ofgrants or other a55istance to indiViduaIs in the United States on 22 N

Part IX, column (A), line 2? If Yes,complete Schedule I, Parts I and 0

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organizations N

current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," 23 0

complete Schedule] .

Did the organization have a tax-exempt bond issue With an outstanding prinCIpaI amount of more than $100,000

as of the last day of the year, that was issued after December 31, 2002? If Yes,answer/Ines 24b through 24d N

and complete Schedule K. If No, "go to lIne 25a . . . . . . . . 24a 0

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b No

Did the organization maintain an escrow account otherthan a refunding escrow at any time during the year N

to defease any tax-exempt bonds? 24C 0

Did the organization act as an "on behalfof" issuerfor bonds outstanding at any time during the year? 24d No

Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction With

a disqualified person during the year? If "Yes," complete Schedule L, Part I 25a No

Is the organization aware that it engaged in an excess benefit transaction With a disqualified person in a prior

year, and that the transaction has not been reported on any ofthe organizations prior Forms 990 or If 25b No

"Yes," complete Schedule L, Part I

Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payab|es to any current

key employees, highest compensated emp|oyees,or disqualified persons? 26 No

If so, complete Schedule L, Part II

Did the organization prOVIde a grant or other a55istance to an officer, director, trustee, key employee, substantial

contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family 27 No

member ofany of these persons? If "Yes," complete Schedule L, Part 

Was the organization a party to a busmess transaction With one ofthe followmg parties (see Schedule L, Part IV

instructions for applicable filing thresholds, conditions, and exceptions)

A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part


28a No

A family member ofa current orformer officer, director, trustee, or key employee? If "Yes," N

complete Schedule L, Part I V . 28b 0

An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was N

an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV . 28C 0

Did the organization receive more than $25,000 in non-cash contributions? If Yes,complete Schedu/eM 29 No

Did the organization receive contributions ofart, historical treasures, or other Similar assets, or qualified N

conservation contributions? If "Yes," complete Schedu/eM 30 0

Did the organization liqUIdate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, No


31

Did the organization exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete N

Schedule N, Part II 32 0

Did the organization own 100% ofan entity disregarded as separate from the organization under Regulations N

sections 301 7701-2 and 301 7701-3? If Yes,complete Schedule R, PartI 33 0

Was the organization related to any tax-exempt or taxable entity? If Yes,complete Schedule R, Part II, orIV,


Yes


and Part V, lIne 1 34

Did the organization have a controlled entity Within the meaning ofsection 512(b)(13)? 35a No

IfYesto line 35a, did the organization receive any payment from or engage in any transaction With a controlled 35b N

entity Within the meaning ofsection 512(b)(13)? If "Yes," complete Schedule R, Part V, lIne2 0

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related N

organization? If "Yes," complete Schedule R, Part V, lIne 2 35 0

Did the organization conduct more than 5% of its actiVities through an entity that is not a related organization N

and that is treated as a partnership for federal income tax purposes? If Yes,complete Schedule R, Part VI 37 0

Did the organization complete Schedule 0 and prOVIde explanations in Schedule 0 for Part VI, lines 11b and 19? N

Note. All Form 990 filers are reqUIred to complete Schedule 0 38 o


 


 


 


 


Form 990 (2013)



CITIZENAUDIT.ORG PAGE #00005
Form 990 (2013) Page5

Statements Regarding Other IRS Filings and Tax Compliance


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Check IfSchedule O contaIns a response or note to any |Ine In thIs PartV . . . . . . . . . . . . . 

Yes No

1a Enterthe number reported In Box 3 of Form 1096 Enter-0- If not applIcable . . 1a

b Enterthe number of Forms W-ZG Included In |Ine 1a Enter-0- If not applIcable 1b 0

c the organIzatIon comply WIth backup WIthholdIng rules for reportable payments to vendors and reportable

gamIng (gamblIng)WInnIngs to prIze WInnersEnterthe number ofemployees reported on Form W-3, TransmIttal ofWage and

Tax Statements, fIled forthe calendar year endIng WIth or WIthIn the year covered

2a 4

b Ifat least one Is reported on |Ine 2a, dId the organIzatIon le all reqUIred federal employment tax returns? 2b Y

Note. Ifthe sum oflInes 1a and 2a Is greaterthan 250, you may be reqUIred to e-fIle (see InstructIons) es

3a the organIzatIon have unrelated busmess gross Income of$1,000 or more durIng the yearIf"Yes," has It led a Form 990-T forthIs year? If Noto/Ine 3b, prowde an explanation In Schedule any tIme durIng the calendar year, dId the organIzatIon have an Interest In, or a SIgnature or other authorIty

over, a fInanCIal account In a foreIgn country (such as a bank account, securItIes account, or otherfInanCIal

4a N0

b If"Yes," enterthe name ofthe foreIgn country h-

See InstructIons forfIlIng reqUIrements for Form TD F 90-22 1, Report of ForeIgn Bank and FInanCIal Accounts

5a Was the organIzatIon a party to a prothIted tax shelter transactIon at any tIme durIng the tax year? . . 5a No

b any taxable party notIfy the organIzatIon that It was or Is a party to a prothIted tax sheltertransactlon? 5b No

c If"Yes," to |Ine 5a or 5b, dId the organIzatIon le Form 

5c

6a Does the organIzatIon have annual gross receIpts that are normally greaterthan $100,000, and dId the Ga No

organIzatIon solICIt any contrIbutIons that were not tax deducthle as charItable contrIbutIons?

b If"Yes," dId the organIzatIon Include WIth every solICItatIon an express statement that such contrIbutIons or 

6b

7 Organizations that may receive deductible contributions under section 170(c).

a the organIzatIon recere a payment In excess of$75 made partly as a contrIbutIon and partly for goods and 7a No

serVIces prOVIded to the payor?

b If"Yes," dId the organIzatIon notIfy the donor ofthe value ofthe goods or serVIces prOVIdedthe organIzatIon sell, exchange, or otherWIse dIspose oftangIble personal property for It was reqUIred to

N0

d If"Yes," IndIcate the number of Forms 8282 led durIng the year . . . . I 7d I 0

e the organIzatIon recere any funds, dIrectly or IndIrectly, to pay prequms on a personal benet

N0

f the organIzatIon, durIng the year, pay prequms, dIrectly or IndIrectly, on a personal benet contract? . . 7f No

9 Ifthe organIzatIon recered a contrIbutIon ofqualIerd Intellectual property, dId the organIzatIon le Form 8899 as

N0

h Ifthe organIzatIon recered a contrIbutIon ofcars, boats, aIrplanes, or other vehIcles, dId the organIzatIon le a

7h N0

8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. 

the supportIng organIzatIon, or a donor adVIsed fund maIntaIned by a sponsorIng organIzatIon, have excess

busmess holdIngs atany tIme durIng the yearSponsoring organizations maintaining donor advised funds.

a the organIzatIon make any taxable dIstrIbutIons under sectIon 4966the organIzatIon make a dIstrIbutIon to a donor, donor adVIsor, or related personSection 501(c)(7) organizations. Enter

InItIatIon fees and capItal contrIbutIons Included on Part |Ine 12 . . . 10a

b Gross receIpts, Included on Form 990, Part |Ine 12, for publIc use ofclub 10b



11 Section 501(c)(12) organizations. Enter

a Gross Income from members or shareholders . . . . . . . . . 11a

Gross Income from other sources (Do not net amounts due or paId to other sources

agaInstamounts due or recered from them . . . . . . . . . . 11b

12a Section 4947(a)(1) non-exempt charitable trusts. Is the organIzatIon fIlIng Form 990 In of Form 1041? 12a No

b If "Yes," enter the amount of tax-exempt Interest recered or accrued durIng the

12b

13 Section 501(c)(29) qualified nonprofit health insurance issuers.

a Is the organIzatIon |Icensed to Issue qualIerd health plans In more than one state? 13a No

Note. See the InstructIons for addItIonal InformatIon the organIzatIon must report on Schedule 0

b Enterthe amount of reserves the organIzatIon Is reqUIred to maIntaIn by the states

In the organIzatIon Is |Icensed to Issue qualIerd health plans 13b

c Enterthe amount of reserves on hand . . . . . . . . . . . . 13c

14a the organIzatIon recere any payments for IndoortannIng serVIces durIng the tax yearIf"Yes," has It led a Form 720 to report these payments? If No,prov1de an explanation In Schedu/eO . . 14b


 


 


 


 


Form 990 (2013)



CITIZENAUDIT.ORG PAGE #00006
Form 990 (2013)


Page 6


 


Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a


"No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0.


See instructions.


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Check IfSchedule O contaInS a response or note to any lIne In thIS Part VI .I7

Section A. Governing Body and Management

Yes No


1a Enterthe number ofvotIng members of the governIng body year

Ifthere are materIal dIfferenceS In votIng rights among members of the governIng

body, or If the governIng body delegated broad authorIty to an executive committee

or Similar committee, explain In Schedule 0


b Enterthe number ofvotIng members included In lIne 1a, above, who are

independent 1b 0


2 Did any officer, director, trustee, or key employee have a family relationship or a bUSIness relationship With any

other officer, director, trustee, or key employee? 2 Yes


3 Did the organization delegate control over management duties customarily performed by or underthe direct 3 No

superVISIon of officers, directors or trustees, or key employees to a management company or other person?


4 Did the organization make any Significant changes to governIng documents SInce the prior Form 990 was

filed? No


5 Did the organization become aware durIng the year ofa Significant dIverSIon ofthe organIzatIonS assets? 5 No

Did the organization have members or stockholders? No


7a Did the organization have members, stockholders, or other persons who had the powerto elect or app0Int one or

more members of the governIng body? 7a No


b Are any governance of the organization reserved to (or subject to approval by) members, stockholders, 7b No

or persons other than the governIng body?


8 Did the organization contemporaneously document the meetings held or written actionS undertaken durIng the

year by the fo||0WIng


a The governIng body? 8a No

Each committee With authority to act on behalfof the governIng body? 8b No


9 IS there any officer, director, trustee, or key employee listed In Part VII, Section A, who cannot be reached at the

organIzatIonS mailing addreSS? If Yes,prov1de the names and addresses In Schedule Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes No

10a the organization have local chapters, branches, or affIlIateS? 10a No


b dId the organization have written polICIeS and procedures governIng the actIVItIeS ofsuch chapters,


afliates, and branches to ensure theIr operatIonS are conSIstent With the organIzatIon'S exempt purposes? 10b

11a the organization prOVIded a complete copy ofthIS Form 990 to all members ofItS governIng body before ling

the form? 11a 

b Describe In Schedule 0 the proceSS, Ifany, used by the organization to reVIeW thIS Form 990

12a the organization have a ertten conflict of Interest policy? If No,go to lIne 13 12a No

b Were officers, directors, or trustees, and key employees reqUIred to dISClose annually Interests that could gIve

rise to conflicts? 12b No

c the organization regularly and conSIstently monItor and enforce complIance WIth the policy? If Yes,descr/be

In Schedule 0 how this was done 12C N0

13 the organization have a ertten Whistleblower policy? 13 No

14 the organization have a ertten document retention and destructIon policy? 14 No

15 the proceSS for determInIng compensation ofthe fol|0WIng persons Include a reVIeW and approval by


Independent persons, data, and contemporaneous substantIatIon of the delIberatIon and deCISIon?


a The organIzatIonS CEO, Executive DIrector, or top management offICIal 15a No

Other ofcers or key employees of the organization 15b No

to lIne 15a or 15b, descrIbe the proceSS In Schedule 0 (see InstructIonS)


16a the organization Invest In, contrIbute assets to, or partICIpate In a venture or arrangement WIth a

taxable entIty durIng the year? 16a No


b If dId the organization follow a ertten policy or procedure reqUIrIng the organization to evaluate 

partICIpatIon In venture arrangements under applIcable federal tax laW, and take stepS to safeguard the

organIzatIonS exempt status WIth respect to such arrangements? 16b


 


 


 


 


Section C. Disclosure


 


17

18


19


20


the StateS WIth WhIch a copy of thIS Form 990 IS reqUIred to be fIleth-


 


SectIon 6104 reqUIreS an organization to make Form 1023 (or 1024 IfapplIcable), 990, and 990-T (501(c)

only) avaIIable for publIc InSpectIon IndIcate how you made these avaIIable Check all that apply


I Own webSIte I Another'S webSIte I7 Upon request I Other (explaIn In Schedule 0)


Describe In Schedule 0 Whether (and Ifso, how) the organization made governIng documents, conflict of

Interest polIcy, and fInanCIal statements avaIIable to the publIc durIng the tax year


State the name, phySIcal addreSS, and telephone number ofthe person Who possesses the bookS and records ofthe organization


II-Sherwood B Idso 631 E Laguna Dnve

Tempe,AZ 85282 (480)664-4493


 


Form 990 (2013)



CITIZENAUDIT.ORG PAGE #00007
Form 990 (2013) Page7


m Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated

Employees, and Independent Contractors

Check IfSchedule O contaIns a response or note to any |Ine In thIs Part VII . . . . . . . . . . . . . J


Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete thIs table for all persons reqUIred to be |Isted Report compensatlon for the calendar year endIng WIth or WIthIn the organIzatIons


tax year

I LIst all of the organIzatIons current ofcers, dIrectors, trustees (whether IndIVIduaIs or organIzatIons), regardless ofamount


ofcompensatlon Enter-0- In columns (D), (E), and (F) If no compensatlon was paId


 


I LIst all of the organIzatIons current key employees, Ifany See InstructIons for denItIon of "key employee 


I LIst the organIzatIons ve current hIghest compensated employees (other than an ofcer, dIrector, trustee or key employee)

who recered reportable compensatlon (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the

organIzatIon and any related organIzatIons


I LIst all of the organIzatIons former ofcers, key employees, or hIghest compensated employees who recered more than $100,000

of reportable compensatlon from the organIzatIon and any related organIzatIons


I LIst all of the organIzatIons former directors or trustees that recered, In the capaCIty as a former dIrector or trustee of the

organIzatIon, more than $10,000 of reportable compensatlon from the organIzatIon and any related organIzatIons

LIst persons In the followmg order IndIVIduaI trustees or dIrectors, InstItutIonal trustees, ofcers, key employees, hIghest

compensated employees, and former such persons

Check thIs box If neIther the organIzatIon nor any related organIzatIon compensated any current ofcer, dIrector, or trustee


 


 


 


 


 


 


 


 


(A) (B) (C) (D) (E) (F)


Name and Average (do not check Reportable Reportable EstImated

hours per more than one box, unless compensatlon compensatlon amount of

week (|Ist person Is both an ofcer from the from related other

any hours and a dIrector/trustee) organIzatIon organIzatIons compensatlon

for related 5, 3 g I I _n (W- 2/1099- (W- 2/1099- from the


organIzatIons a g 3 9 MISC) MISC) organIzatIon

below E E .1: E E and related

dotted |IneorganIzatIons

(1) KeIth Idso 0 00

0 0 0

VIce PreSIdent 0 00

(2) CraIg D Idso 40 00

X X 125,000 0 0

Treasurer 0 00

(3) ShenNood B Idso 30 00

X X 17,349 0 0

PreSIdent 0 00

(4) M Anne Idso 30 00

X X 120,000 0 0

Secretary 0 00

(5) Robert E Ferguson 10 00

X 15,000 0 0

None 0 00


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Form 990 (2013)



CITIZENAUDIT.ORG PAGE #00008
Form 990 (2013) Page8

m Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


(A) (B) (C) (D) (E) (F)

Name and Average (do not check Reportable Reportable Estlmated

hours per more than one box, unless compensatlon compensatlon amount of other

week (Ilst person IS both an ofcer from the from related compensatlon

any hours and a dIrector/trustee) organlzatlon (W- organlzatlons (W- from the

for related D 3 g I ml _n organlzatlon and

organlzatlons a g 3 9 related

below E E .1: E 3 organlzatlons

3 ll 3 II-

dotted IIneSub-Total F

Total from continuation sheets to Part VII, Section A F

Total (add lines 1b and 1c) 277,349


 


 


 


 


 


2 Total number of IndIVIduaIs (Includlng but not IImIted to those Ilsted above) who recelved more than

$100,000 of reportable compensatlon from the organlzatlonhI-Z


 


 


 


 


 


 


Yes No


3 the organlzatlon IIst any former ofcer, dIrector ortrustee, key employee, or hlghest compensated employee


on IIne 1a? If Yes,comp/eteSchedu/leorsuch Ind/VlduaFor any IndIVIduaI Ilsted on IIne 1a, IS the sum of reportable compensatlon and other compensatlon from the


organlzatlon and related organlzatlons greaterthan $150,000? If Yes, complete Schedu/leorsuch


No

5 any person Ilsted on IIne 1a recelve or accrue compensatlon from any unrelated organlzatlon or IndIVIduaI for


serVIces rendered to the organlzatlonSection B. Independent Contractors

1 Complete table for yourflve hlghest compensated Independent contractors that recelved more than $100,000 of

compensatlon from the organlzatlon Report compensatlon for the calendar year WIth or WIthIn the organlzatlons tax year

(A) (B) (C)

Name and busmess address of serVIces Com nsatlon


2 Total number oflndependent contractors (Includlng but not IImIted to those Ilsted above) who recelved more than

100 000 ofcom ensatlon from the o anlzatlon F0


 


Form 990 (2013)



CITIZENAUDIT.ORG PAGE #00009
 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Form 990 (2013) Page9

m Statement of Revenue

CheckifScheduleO contains a response or note to any lineinthis . . . . . 

(A) (B) (C) (D)

Total revenue Related or Unrelated Revenue

exempt busmess excluded from

function revenue tax under

revenue sections

512-514

1a Federated campaigns . . 1a

3 E

b Membership dues . . . . 1b

RI

a

L E: c Fundraismg events . . . . 1c

E d Related organizations . . . 1d



T E e Government grants (contributions) 1e

as

 f All other contributions, gifts, grants, and 1f 291,591

15 .11 Similar amounts not included above

5

.E E g Noncash contributions included in lines

1a1f$

g 1 291 591

h Total.Add lines 1a-1f 

U in Ir

2 Busmess Code

E 2a Media sales 361 361



All other program serVIce revenue

G

E g Total. Add lines 2a2f h- 361

3 Investment income (including diVidends, interest, 9 743 9 743

and otherSImilar amounts) F  

Income from investment of taxexempt bond proceeds II- 0

5 Royalties F 0

Real (ii) Personal

6a Gross rents

b Less rental

expenses

c Rental income

or(loss)

d Net rental income or (loss) p. 0

Securities (ii) Other

7a Gross amount

from sales of 25,000

assets other

than inventory

b Less cost or

other ba5is and 22,121 976

sales expenses

Gain or (loss) 2,879 976

Net gain or (loss) 1,903 1,903

8a Gross income from fundraismg

3 events (not including

5  

ofcontributions reported on line 1c)

1 See PartIV,line 18

II

a



:5 b Less direct expenses . . . b

c Net income or (loss) from fundraismg events . . p. 0

9a Gross income from gaming actiVities

See Part IV, line 19

a

b Less direct expenses . . . b

c Net income or (loss) from gaming actiVities . . 0

10a Gross sales ofinventory, less

returns and allowances

a

b Less cost ofgoods sold . . b

c Netincome sales ofinventory . . p. 0

Miscellaneous Revenue Busmess Code

11a

b

c

d All other revenue

e Total.Addlines 11a11d h- 0

12 Total revenue. See Instructions p.

303,598 11,646 361


 


 


 


 


 


 


 


Form 990 (2013)



CITIZENAUDIT.ORG PAGE #00010
 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Form 990 (2013) Page 10

m Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A)

CheckifScheduleO containsa response or note to anyline in this PartIX . . . . . J

Do not include amounts reported on lines 6b, (A) Prograglemce Managgnt and Fung'raazsmg

7b! 8b! 9b! and 10b 0f Part TOtal eXpenseS expenses general expenses expenses

1 Grants and other a55istance to governments and organizations

in the United States See Part IV, line 21 0

2 Grants and other a55istance to indiViduals in the

United States See PartIV,|ine 22 0

3 Grants and other a55istance to governments,

organizations, and indiViduals outSIde the United

States See PartIV,|ines 15 and 16 0

Benefits paid to or for members 0

5 Compensation ofcurrent officers, directors, trustees, and

key employees 262,349 262,349

6 Compensation not included above, to disqualified persons

(as defined under section 4958(f)(1)) and persons

described in section 4958(c)(3)(B) . 0

7 Other salaries and wages 15,000 15,000

8 Pen5ion plan accruals and contributions (include section 401(k)

and 403(b)employer contributions) 0

9 Other employee benefits 0

10 Payroll taxes 19,921 19,921

11 Fees for serVIces (non-employees)

a Management 0

b Legal 0

c Accounting 2,553 2,553

d Lobbying 0

e Professmnalfundraismg serVIces See PartIV,|ine 17 0

f Investment management fees 0

9 Other (Ifline 11g amount exceeds 10% ofline 25,

column (A) amount, list line 11g expenses on

Schedule O) 0

12 Advertismg and promotion 0

13 Office expenses 8,086 8,086

14 Information technology 0

15 Royalties 0

16 Occupancy 0

17 Travel 8,465 8,465

18 Payments of travel or entertainment expenses for any federal,

state,orlocal public offICIals 0

19 Conferences, conventions, and meetings 0

20 Interest 0

21 Payments to affiliates 0

22 DepreCIation, depletion, and amortization 18,385 18,385

23 Insurance 11,789 11,789

24 Other expenses Itemize expenses not covered above (List

miscellaneous expenses in line 24e Ifline 24e amount exceeds 10%

ofline 25, column (A) amount, list line 24e expenses on Schedule O)

a Contract labor 16,075 16,075

b WebSIte hosting maintenance 10,220 10,220

c Telephone 6,658 6,658

d Auto truck expenses 4,384 4,384

e All other expenses 9,916 9,458 458

25 Total functional expenses. Add lines 1 through 24e 393,801 386,406 7,395 0

26 Joint costs. Complete this line only if the organization


reported in column costs from a combined

educational campaign and fundraismg SOIICItation Check

here h- iffollowmg SOP 98-2 (ASC 958-720)


 


 


 


 


 


Form 990 (2013)



CITIZENAUDIT.ORG PAGE #00011
Form 990 (2013)


m Balance Sheet


Page 11


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Check ifSchedule 0 contains a response or note to any line In this Part X . . 

(A) (B)

Beginning ofyear End ofyear

1 Cashnon-interest-bearing 219,816 1 72,775

2 SaVIngs and temporary cash Investments 2 0

3 Pledges and grants receivable, net 3 0

4 Accounts receivable, net 4 0

5 Loans and other receivables from current and former officers, directors, trustees, key

employees, and highest compensated employees Complete Part II of

Schedule L

5 0

6 Loans and other receivables from other disqualified persons (as defined under section

4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers

and sponsoring organizations ofsection 501(c)(9) voluntary employees' benefICIary

W organizations (see instructions) Complete Part II ofSchedule L

'5 6 0

 7 Notes and loans receivable, net 7 0

d 8 Inventories forsale or use 8 0

9 Prepaid expenses and deferred charges 9 0

10a Land, bquings, and eqUIpment cost or other ba5is Complete

Part VI ofSchedule D 10a 203535

b Less accumulated depreCIation 10b 159,424 33,303 10c 44,111

11 Investmentspublicly traded securities 214,485 11 241,807

12 Investmentsother securities See Part IV, line 11 12 0

13 See Part IV, line 11 13 0

14 Intangible assets 14 0

15 Other assets See PartIV,line 11 15 0

16 Total assets. Add lines 1 through 15 (must equal line 34) 467,604 16 358,693

17 Accounts payable and accrued expenses 41,428 17 7,235

18 Grants payable 18

19 Deferred revenue 19

20 Tax-exempt bond liabilities 20

21 Escrow or custodial account liability Complete Part IV ofSchedule D 21

:2 22 Loans and other payables to current and former officers, directors, trustees,

key employees, highest compensated employees, and disqualified

persons Complete Part II ofSchedule L 22

E 23 Secured mortgages and notes payable to unrelated third parties 23

24 Unsecured notes and loans payable to unrelated third parties 24

25 Other liabilities (including federal income tax, payables to related third parties,

and other liabilities not included on lines 17-24) Complete Part X ofSchedule

D  25

26 Total liabilities. Add lines 17 through 25 41,428 26 7,235

m Organizations that follow SFAS 117 (ASC 958), check here h- |7 and complete

3 lines 27 through 29, and lines 33 and 34.

E 27 Unrestricted net assets 426,176 27 351458

E 28 Temporarily restricted net assets 28

E 29 Permanently restricted net assets 29

If Organizations that do not follow SFAS 117 (ASC 958), check here h- and

3 complete lines 30 through 34.

S 30 Capital stock ortrust prinCIpal, or current funds 30

E 31 Paid-in or capital surplus,or|and, bUIlding oreqUIpment fund 31

E 32 Retained earnings, endowment, accumulated income, or otherfunds 32

E 33 Total net assets orfund balances 426,176 33 351,458

2 34 Total liabilities and net assets/fund balances 467,604 34 358,693


 


Form 990 (2013)



CITIZENAUDIT.ORG PAGE #00012
 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Form 990 (2013) Page 12

m Reconcilliation of Net Assets

Check IfSchedule 0 contains a response or note to any lIne In thIs Part XI . I

1 Total revenue (must equal Part column (A), lIne 12)

1 303,598

2 Total expenses (must equal Part IX, column (A), lIne 25)

2 393,801

3 Revenue less expenses Subtract lIne 2 from lIne 1

3 -90,203

4 Net assets orfund balances at begInnIng ofyear (must equal Part X, lIne 33, column 

4 426,176

5 Net unrealIzed gaIns (losses) on Investments

5 15,485

6 Donated serVIces and use 

6

7 Investment expenses

7

8 PrIor perIod adJustments

8

9 Other changes In net assets orfund balances (explaIn In Schedule 0)

9

10 Net assets orfund balances at end ofyear CombIne lInes 3 through 9 (must equal Part X, lIne 33,

column 10 351,458

Financial Statements and Reporting

Check IfSchedule O contaIns a response or note to any lIne In thIs Part XII . I

Yes No

1 AccountIng method used to prepare the Form 990 I Cash I7 Accrual I_Other

Ifthe organIzatIon changed Its method ofaccountIng from a prIor year or checked "Other," explaIn In

Schedule 0

2a Were the organIzatIons fInanCIal statements comleed or reVIewed by an Independent accountant? 2a No

IfYes,check a box below to IndIcate whetherthe fInanCIal statements forthe year were comleed or reVIewed on

a separate consolIdated or both

I Separate I ConsolIdated I Both consolIdated and separate 

b Were the organIzatIons fInanCIal statements audIted by an Independent accountant? 2b No

IfYes,check a box below to IndIcate whetherthe fInanCIal statements forthe year were audIted on a separate

consolIdated or both

I Separate I ConsolIdated I Both consolIdated and separate 

c If"Yes," to lIne 2a or 2b, does the organIzatIon have a commIttee that assumes for overSIght ofthe

audIt, reVIew, or comleatIon ofIts fInanCIal statements and selectIon ofan Independent accountant? 2C

Ifthe organIzatIon changed eIther Its overSIght process or selectIon process durIng the tax year, explaIn In

Schedule 0

3a As a result ofa federal award, was the organIzatIon reqUIred to undergo an audIt or audIts as set forth In the

SIngle AudItActand OMB CIrcularA-133? 3a N0

b If"Yes," dId the organIzatIon undergo the reqUIred audIt or audIts? Ifthe organIzatIon dId not undergo the 3b

reqUIred audIt or audIts, explaIn why In Schedule 0 and descrIbe any steps taken to undergo such audIts


 


 


 


 


Form 990 (2013)



CITIZENAUDIT.ORG PAGE #00013
 


Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - 





 


SCHEDULEA

(Fonn9900r990EZ)


Department of the


Treasury


Internal Revenue SeNice


Name of the organization

Center for the Study of Carbon 

and Global Change


OMB No 1545-0047


Open to Public

Inspection


Employer identification number


Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1)

nonexempt charitable trust.

It Attach to Form 990 or Form 990-EZ. It See separate instructions.

It Information about Schedule A (Form 990 or 990-EZ) and its instructions is at




 


 


 


86-0902777


 


m Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is (For lines 1 through 11, check only one box7777


17





 


A church, convention ofchurches, or assomation ofchurches described in section 


A school described in section (Attach Schedule E 


A hospital or a cooperative hospital serVIce organization described in section 


A medical research organization operated in conjunction With a hospital described in section Enter the

hospital's name, City, and state

An organization operated forthe benefit ofa college or univerSIty owned or operated by a governmental unit described in

section (Complete Part II 


A federal, state, or local government or governmental unit described in section 


 


An organization that normally receives a substantial part ofits support from a governmental unit orfrom the general public

described in section (Complete Part II 

A community trust described in section 170(b)(1)(A)(vi) (Complete Part II 

An organization that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross

receipts from actiVities related to its exempt functionssubject to certain exceptions, and (2) no more than 331/3% of

its support from gross investment income and unrelated busmess taxable income (less section 511 tax) from busmesses

achIred by the organization afterJune 30, 1975 See section 509(a)(2). (Complete Part 

An organization organized and operated excluswely to test for public safety See section 509(a)(4).

An organization organized and operated excluswely forthe benefit of, to perform the functions of, or to carry out the purposes of

one or more publicly supported organizations described in section 509(a)(1)or section 509(a)(2) See section 509(a)(3). Check

the box that describes the type ofsupporting organization and complete lines lle through 11h


a Type I b Type II c Type - Functionally integrated d Type - Non-functionally integrated

By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons

otherthan foundation managers and otherthan one or more publicly supported organizations described in section 509(a)(1)or

section 509(a)(2)

Ifthe organization received a written determination from the IRS that it is a Type I, Type II, orType supporting organization,

check this box

Since August 17, 2006, has the organization accepted any gift or contribution from any ofthe

followmg persons?


 


 


 


 


A person who directly or indirectly controls, either alone ortogether With persons described in (ii) Yes No

and below, the governing body of the supported organization? 119(i)

(ii) A family member ofa person described in above? 119(ii)

A 35% controlled entity ofa person described in or (ii) above? 


 


 


 


 


the followmg information about the supported organization(s)


 


Name of

supported

organization


(ii) EIN of

organization


(described on


(iv) Is the

organization in

col listed in


Did you notify

the organization

in col ofyour


(vi) Is the

organization in

col organized


(vii) A mount of

monetary

support


 


lines 1- 9 above your governing support? in the U S 7

section document?

(see

inst ruct ionsTotal


 


 


 


 


 


 


 


 


 


 


For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.


Cat No 11285F ScheduleA(Form 



CITIZENAUDIT.ORG PAGE #00014
Schedule A (Form 990 or 990-EZ) 2013


m Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

(Complete only if you checked the box on line 5, 7, or 8 of PartI or if the organization failed to qualify under


Page 2


 


Part If the organization fails to qualify under the tests listed below, please complete Part 


Section A. Public Support


 


Calendar year (or fiscal year beginning


1


6


in)?

Gifts, grants, contributions, and

membership fees received (Do not

include any "unusual

grants 

Tax revenues leVIed forthe

organization's benefit and either

paid to or expended on its

behalf

The value ofserVIces orfaCIlities

furnished by a governmental unit to

the organization Without charge

Total.Add lines 1 through 3

The portion of total contributions

by each person (otherthan a

governmental unit or publicly

supported organization) included on

line 1 that exceeds 2% ofthe

amount shown on line 11, column



Public support. Subtract line 5 from

line 4


(a)2009


(b)2010


(c)2011


(d)2012


(e)2013


Total


 


1,548,145


993,766


518,962


708,737


291,591


4,061,201


 


 


 


1,548,145


993,766


518,962


708,737


291,591


4,061,201


 


2,118,724


 


 


 


 


 


 


 


1,942,477


 


Section B. Total Support


 


Calendar year (or fiscal year beginning


7

8


10


11


12

13


Section C. Computation of P


in) It


(a)2009


(b)2010


(c)2011


(d)2012


(e)2013


Total


 


Amounts from line 4


1,548,145


993,766


518,962


708,737


291,591


4,061,201


 


Gross income from interest,

diVidends, payments received on

securities loans, rents, royalties

and income from Similar


sources


4,937


6,297


11,646


22,880


 


Net income from unrelated

busmess actiVities, whether or

not the busmess is regularly

carried on


 


Other income Do not include gain

or loss from the sale ofcapital

assets (Explain in Part IV)


1,829


1,829


 


Total support (Add lines 7

through 10)


 


 


 


 


 


 


4,085,910


 


Gross receipts from related actiVities, etc (see instructions)


|12|


 


First five years. Ifthe Form 990 is forthe organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check


this box and stop here


ublic Support Percentage


.iri


 


14

15

16a


17a


18


Public support percentage for 2013 (line 6, column diVided by line 11, column 


Public support percentage for 2012 Schedule A, Part II, line 1/3/o support test2013.Ifthe organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box

and stop here. The organization qualifies as a publicly supported organization

33 1/3/o support test2012.Ifthe organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this

box and stop here.The organization qualifies as a publicly supported organization

organization did not check a box on line 13, 16a, or 16b, and line 14


is 10% or more, and if the organization meets the "facts-and-CIrcumstances" test, check this box and stop here. Explain


H7

ri


in Part IV how the organization meets the "facts-and-CIrcumstances" test The organization qualifies as a publicly supported


organization


organization did not check a box on line 13, 16a, 16b, or 17a, and line

15 is 10% or more, and ifthe organization meets the "facts-and-Circumstances" test, check this box and stop here.


Explain in Part IV how the organization meets the "facts-and-CIrcumstances" test The organization qualifies as a publicly


supported organization


Private foundation. Ifthe organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see


instructions


iri


PI

PI


 


Schedule A (Form 990 or 990-EZ) 2013



CITIZENAUDIT.ORG PAGE #00015
 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


ScheduleA (Form 990 or990-EZ)2013 Page3

m Support Schedule for Organizations Described in Section 509(a)(2)

(Complete only If you checked the box on |Ine 9 of PartI or If the organIzatIon faIled to qualIfy under

Part II. If the organIzatIon faIls to qualIfy under the tests lIsted below, please complete Part II.)

Section A. Public Support

ca'endaryea' 335: year 2009 2010 201 1 2012 2013 Total

1 GIfts, grants, contrIbutIons, and

membershIp fees recered (Do not

Include any "unusual grants 

2 Gross receIpts from admISSIons,

merchandIse sold or serVIces

performed, furnIshed In

any actIVIty that Is related to the

organIzatIon's tax-exempt

purpose

3 Gross receIpts from actIVItIes that

are not an unrelated trade or

busmess under sectIon 513

4 Tax revenues IeVIed forthe

organIzatIon's benet and eIther

paId to or expended on Its

behalf

5 The value ofserVIces 

furnIshed by a governmental unIt to

the organIzatIon WIthout charge

6 Total.Add |Ines 1 through 5

7a Amounts Included on |Ines 1, 2,

and 3 recered from 

persons

b Amounts Included on |Ines 2 and 3

recered from otherthan

persons that exceed

the greater of$5,000 or 1% ofthe

amount on |Ine 13 forthe year

c Add |Ines 7a and 7b

8 Public support (Subtract |Ine 7c

from |Ine 6 

Section B. Total Support

ca'endaryea' 3353' year 2009 2010 201 1 2012 2013 Total

9 Amounts from |Ine 6

10a Gross Income from Interest,

dIVIdends, payments recered on

securItIes loans, rents, royaltIes

and Income from 

sources

b Unrelated busmess taxable

Income (less sectIon 511 taxes)

from busmesses achIred after

June 30, 1975

c Add |Ines 10a and 10b

11 Net Income from unrelated

busmess actIVItIes not Included

In |Ine 10b, whether or not the

busmess Is regularly carrIed on

12 OtherIncome Do notInclude

gaIn or loss from the sale of

capItal assets (ExplaIn In Part

IV 

13 Total support. (Add |Ines 9, 10c,

11, and 12 

14 First five years. Ifthe Form 990 Is forthe organIzatIon's rst, second, thIrd, fourth, or tax year as a 501(c)(3) organIzatIon,

check thIs box and stop here I'l

Section C. Computation of Public Support Percentage

15 PublIc support percentage for 2013 (|Ine 8, column dIVIded by |Ine 13, column 15

16 PublIc support percentage from 2012 Schedule A, Part |Ine 15 15

Section D. Computation of Investment Income Percentage

17 Investment Income percentage for 2013 (|Ine 10c, column dIVIded by |Ine 13, column 17

18 Investment Income percentage from 2012 Schedule A, Part |Ine 17 18

19a 33 1/3/o support tests2013.Ifthe organIzatIon dId not check the box on |Ine 14, and |Ine 15 Is more than 33 and |Ine 17 Is not

more than 33 check thIs box and stop here. The organIzatIon qualIers as a publIcly supported organIzatIon H

b 33 1/3/o support tests2012.Ifthe organIzatIon dId not check a box on |Ine 14 or |Ine 19a, and |Ine 16 Is more than 33 1/3% and |Ine 18

Is not more than 33 check thIs box and stop here.The organIzatIon qualIers as a publIcly supported organIzatIon H

20 Private foundation. Ifthe organIzatIon dId not check a box on |Ine 14, 19a, or 19b, check thIs box and see InstructIons H


 


Schedule A (Form 990 or 990-EZ) 2013



CITIZENAUDIT.ORG PAGE #00016
Schedule A (Form 990 or 990-EZ) 2013


Page4


 


Part IV Supplemental Information. Provnde the explanations requnred by Part II, line 10; Part II, line 17a or

17b; and Part line 12. Also complete part for any Information. (See Instructions).


 


 


Facts And Circumstances Test


 


 


 


 


Return Reference


 


 


Explanation


 


 


Schedule A (Form 990 or 990-EZ) 2013



CITIZENAUDIT.ORG PAGE #00017
 


Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - 


SCHEDULE D

(Form 990)


Department of the Treasury

Internal Revenue Sewice




OMB No 1545-0047


Open to Public

Inspection


Supplemental Financial Statements


F- Complete if the organization answered "Yes," to Form 990,

Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b

h- Attach to Form 990. h- See separate instructions. h- Information about Schedule D (Form 990)

and its instructions is at [form990.


 


 


Name of the organization

Center for the Study of Carbon 

and Global Change


Employer identification number


 


86-0902777


m Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the


organization answered "Yes" to Form 990 Part IV, line 6.


 


1

2

3

4

5


Donor adVIsed funds Funds and other accounts


 


Total number at end ofyear


 


Aggregate contributions to (during year)


 


Aggregate grants from (during year)


 


 


 


Aggregate value at end ofyear


 


Did the organization inform all donors and donor adVIsorS in writing that the assets held in donor adVIsed


funds are the organization's property, subject to the organization's exc|u5ive legal control? Yes I No

Did the organization inform all grantees, donors, and donor adVIsorS in writing that grant funds can be


used only for charitable purposes and not for the benefit of the donor or donor adVIsor, or for any other purpose


conferring impermiSSible private benefit? N0


 


m Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.


1





Purpose(s) ofconservation easements held by the organization (check all that apply)

I Preservation ofland for public use (e g recreation or education) I Preservation ofan historically important land area

Protection of natural habitat I Preservation ofa certified historic structure


I Preservation ofopen space


Complete lineS 2a through 2d ifthe organization held a qualified conservation contribution in the form ofa conservation

easement on the last day of the tax year


 


 


 


 


 


 


 


 


Held at the End of the Year

Total number ofconservation easements 2a

Total acreage restricted by conservation easements 2b

Number ofconservation easements on a certified historic structure included in 2c

Number ofconservation easements included in achIred after 8/17/06, and not on a

historic structure listed in the National Register 2d


 


Number ofconservation easements modified, transferred, released, or terminated by the organization during


the tax year F-


Number ofstateS where property subject to conservation easement is located h-


DoeS the organization have a written policy regarding the periodic monitoring, inspection, handling ofVIolations, and


enforcement of the conservation easements it holds? N0

Staff and volunteer hours devoted to monitoring, inspecting, and enforcmg conservation easements during the year


h-


Amount ofexpenses incurred in monitoring, inspecting, and enforcmg conservation easements during the year





Does each conservation easement reported on line 2(d) above satisfy the reqUIrementS ofsection 


and section Yes I No


In Part describe how the organization reports conservation easements in itS revenue and expense statement, and

balance sheet, and include, ifapplicable, the text of the footnote to the organizations finanCIal statements that describes

the organizations accounting for conservation easements


 


m Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.


1a


b


Complete if the organization answered "Yes" to Form 990, Part IV, line 8.


Ifthe organization elected, as permitted under SFAS 116 (ASC 958), not to report in itS revenue statement and balance sheet

works ofart, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public

serVIce, prOVIde, in Part the text of the footnote to itS finanCIal statements that describes these items


Ifthe organization elected, as permitted under SFAS 116 (ASC 958), to report in itS revenue statement and balance sheet

works ofart, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public

serVIce, prOVIde the followmg amounts relating to these items


Revenues included in Form 990, line 1 


(ii)AssetS includedin Form 990,PartX 


Ifthe organization received or held works ofart, historical treasures, or other Similar assets for finanCIal gain, prOVIde the

followmg amounts reqUIred to be reported under SFAS 116 (ASC 958) relating to these items


RevenueSincluded in Form 


Assets includedin Form 990,PartX 


 


For Paperwork Reduction Act Notice, see the Instructions for Form 990.


Cat No 5 2283 D Schedule D (Form 990) 2013



CITIZENAUDIT.ORG PAGE #00018
ScheduleD(Form990)2013 Page2

Manizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)


3 the organIzatIons achISItIon, acceSSIon, and other records, check any of the followmg that are a SIgnIfIcant use of Its

collectIon Items (check all that apply)


a I Publlc d I Loan orexchange programs


 


b I Scholarly research e I Other


c I PreservatIon forfuture generatIons


4 a descrIptIon of the organIzatIons collectIons and explaIn how they furtherthe organIzatIons exempt purpose In

Part 


5 DurIng the year, dId the organIzatIon or recere donatIons ofart, hIstorIcal treasures or other 

assets to be sold to raIse funds ratherthan to be maIntaIned as part ofthe organIzatIons collectIon? Yes No

Part IV Escrow and Custodial Arrangements. Complete If the organIzatIon answered "Yes" to Form 990,

Part IV, lIne 9, or reported an amount on Form 990, Part X, lIne 21.


1a Is the organIzatIon an agent, trustee, custodIan or other IntermedIary for contrIbutIons or other assets not

Included on Form 990,Part |_Yes |_No


 


b If "Yes," explaIn the arrangement In Part and complete the followmg table


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Amount

C BegInnIng balance

d AddItIons durIng the year

3 DIstrIbutIons durIng the year

f EndIng balance

2a the organIzatIon Include an amount on Form 990,Part X,|Ine 21? I_Yes 

b If"Yes," explaIn the arrangement In Part Check here Ifthe explanatIon has been prOVIded In Part . . . . . . . . 

Endowment Funds. Complete If the organIzatIon answered "Yes" to Form 990, Part IV, lIne 10.

(a)Current year (b)PrIor year b (c)Two years back (d)Three years back (e)Four years back

1a BegInnIng ofyear balance

b ContrIbutIons

c NetInvestment earnIngs,gaIns,and losses

d Grants or scholarshIps

e Other expendItures 

and programs

f AdmInIstratIve expenses

9 End ofyear balance

2 the estImated percentage ofthe current year end balance (IIne lg, column held as

a Board deSIgnated or quaSI-endowment h-

b Permanent endowment h-

C TemporarIly restrIcted endowment h-

The percentages In lInes 2a, 2b, and 2c should equal 100%

3a Are there endowment funds not In the posseSSIon of the organIzatIon that are held and admInIstered for the

organIzatIon by Yes No

(i)unrelatedorganIzatIons . . . . . . . . . . . . . . . . . . . . . . . . 3a(i)

(ii) related organIzatIons . . . . . . . . . . . . . . . . . . . . . . . . 3a()

b If"Yes" to are the related organIzatIons lIsted as reqUIred on Schedule . . . . . . . . . 3b


 


 


 


 


4 DescrIbe In Part the Intended uses ofthe organIzatIon's endowment funds


m Land, Buildings, and Equipment. Complete If the organIzatIon answered 'Yes' to Form 990, Part IV, lIne

11a. See Form 990, Part X, lIne 10.


 


 


 


 


 


 


 


 


 


 


 


of property Cost or other (b)Cost or other Accumulated Book value

(Investment) (other) deprecIatIon


1a Land


b 


c Leasehold Improvements


ququment150,907 114,705 36,202

eOther52,628 44,719 7,909

Total.AddlInes lathrough 1e (Column . . . . . . . F- 44,111


 


 


Schedule D (Form 990) 2013



CITIZENAUDIT.ORG PAGE #00019
ScheduleD(Form990)2013 Page3

m InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b.

See Form 990, Part X, line 12.


Description ofsecurity or category (b)Book value

(Including name ofsecurity)


 


Method ofvaluation

Cost or end-ofyear market value


 


(1 )FinanCIal derivatives


 


(2 losely-held eqUIty interests

Other


 


 


 


 


 


 


 


 


 


 


Total. (Column must equal Form 990, PartX, col (B) We 12) 


 


Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c.

See Form 990, Part X, line 13.


Description of investment Book value


 


Method ofvaluation

Cost or end-ofyear market value


 


 


 


 


 


 


 


 


 


 


Total. (Column must equal Form 990, PartX, col (B) We 13) 


 


 


 


Other Assets. Complete ifthe organization answered 'Yes' to Form 990, Part IV, line 11d See Form 990, Part X, line 15

Description Book value


 


 


 


 


 


 


 


 


 


Total. (Column must equal Form 990, Part X, col.(B) lIne 15.) . I-


Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See

Form 990, Part X, line 25.


1 Description ofliability Book value


 


 


 


Federal income taxes


 


 


 


 


 


 


 


 


 


 


 


Total. (Column must equal Form 990, PartXLiability for uncertain tax pOSItions In Part prOVIde the text of the footnote to the organization's finanCIal statements that


reports the organization's liability for uncertain tax pOSItions under FIN 48 (ASC 740) Check here ifthe text ofthe footnote has been

prOVIded in Part 


Schedule D (Form 990) 2013



CITIZENAUDIT.ORG PAGE #00020
ScheduleD(Form990)2013 Page4


m Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete If

the organIzatIon answered 'Yes' to Form 990, Part IV, |Ine 12a.


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Total revenue, gaIns, and other support per audIted fInanCIal statements . . . . . . . 1

2 Amounts Included on |Ine 1 but not on Form 990, Part |Ine 12

a Net unrealIzed gaIns on Investments . . . . . . . . . . 2a

b Donated serVIces and use . . . . . . . . . 2b

c Recoveries of prIor year grants . . . . . . . . . . . 2c

d Other (DescrIbe In Part . . . . . . . . . . . . 2d

e Add |Ines 2a through Subtract |Ine 2e from |Ine Amounts Included on Form 990, Part |Ine 12, but not on |Ine 1

Investment expenses notIncIuded on Form 7b . 4a

Other (DescrIbe In Part . . . . . . . . . . . 4b

c AddlInes4aand4bTotal revenue Add |Ines 3and 4c. (ThIs must equal Form 990, Part I, |Ine 12Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete

If the organIzatIon answered 'Yes' to Form 990, Part IV, |Ine 12a.


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Total expenses and losses per audIted fInanCIal statements . . . . . . . . . . . 1

2 Amounts Included on |Ine 1 but not on Form 990, Part IX, |Ine 25

a Donated serVIces and use . . . . . . . . . . 2a

b PrIor year adjustments . . . . . . . . . . . . . . 2b

c Otherlosses . . . . . . . . . . . . . . . . 2c

d Other (DescrIbe In Part . . . . . . . . . . . . 2d

e Add |Ines 2a through Subtract |Ine 2e from |Ine Amounts Included on Form 990, Part IX, |Ine 25, but not on |Ine 1:

Investment expenses notIncIuded on Form 7b . . 4a

Other (DescrIbe In Part . . . . . . . . . . . . 4b

c AddlInes4aand4bTotalexpenses Add |Ines 3and 4c. (ThIs must equalForm 990,PartI,lIne 18Supplemental Information


the descrIptIons reqUIred for Part II, |Ines 3, 5, and 9, Part |Ines 1a and 4, Part IV, |Ines 1b and 2b,

Part V, |Ine 4, Part X, |Ine 2, Part XI, |Ines 2d and 4b, and Part XII, |Ines 2d and 4b Also complete thIs part to prOVIde any addItIonal

InformatIon


Return Reference ExplanatIon


 


Schedule D (Form 990) 2013



CITIZENAUDIT.ORG PAGE #00021
ScheduleD(Form990)2013 Pages

Su lemental Information continued


Return Reference Explanation


 


Schedule D (Form 990) 2013



CITIZENAUDIT.ORG PAGE #00022
 


Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - 





 


SCHEDULE 0

(Form 990 or 990-EZ)


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 to provide any additional information.

h- Attach to Form 990 or 990-EZ.

h- Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at





OMB No 1545-0047


Open to Public

Inspection


 


 


Name of the organization


Center for the Study of Carbon Dontde


and Global Change


990 Schedule 0, Supplemental Information


Employer identification number


 


86-0902777


 


Return Reference


Explanation


 


Form 990, Part VI, LIne 11b Form 990 ReVIew Process


Form reVIew ed by key officers


 


 


Form 990, Part VI, LIne 19 Other Organization Documents Publicly Available


 


No documents available to the public


 


 



CITIZENAUDIT.ORG PAGE #00023
Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493072010004


 


 


 


 


SCHEDULE R Related Organizations and Unrelated Partnerships w

(Form  F- Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35bAttach to Form 990. h- See separate instructions.

Depanmentofthe Treasury h- Information about Schedule R (Form 990) and its instructions is at WM). Open to Public

Inlemal Revenue Sewice

Name of the organization Employer identification number


Center for the Study of Carbon 

and Global Change


 


 


 


Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(C) (0

Name, address, and EIN (if applicable) of disregarded entity Primary actiVity Legal domicile (state Total income Endofyear assets Direct controlling

or foreign country) entity


 


 


 


 


 


 


 


 


 


 


 


m Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one

or more related taxexempt organizations during the tax year.


 


 


(C) (9)

Name, address, and EIN of related organization Primary actiVity Legal domicile (state Exempt Code section Public charity status Direct controlling Section 512(b)

or foreign country) (if section 501(c)(3)) entity (13) controlled

entity?

Yes No

(1) COZScience Scientific Research AZ 501(c)(3) No

2893 E Wildhorse Drive 


Gilbert, AZ 85297

202778308


 


 


 


 


 


 


 


 


 


 


 


 


 


 


For Paperwork Reduction Act Notice, see the Instructions for Form 990Schedule R (Form 990) 2013



CITIZENAUDIT.ORG PAGE #00024
Schedule R (Form 990) 2013


Page 2


 


m Identification of Related Organizations Taxable as a Partnership Complete If the organIzatIon answered "Yes" on Form 990, Part IV, lIne 34


because It had one or more related organIzatIons treated as a partnershIp durIng the tax year.


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


(C) (9) 

Name, address, and EIN of PrImary actIVIty Legal DIrect PredomInant Share of Share of DIsproprtIonate Code VUBI General or Percentage

related organIzatIon domIcIle controllIng Income(related, total Income endofyear allocatIons7 amount In box managIng ownershIp

(state or entIty unrelated, assets 20 of partner?

foreIgn excluded from Schedule K1

country) tax under (Form 1065)

sectIons 512

514)

Yes No Ya No

Part IV Identification of Related Organizations Taxable as a Corporation or Trust Complete If the organIzatIon answered "Yes" on Form 990, Part IV,

lIne 34 because It had one or more related organIzatIons treated as a corporatIon or trust durIng the tax year.

(C) (9) 

Name, address, and EIN of PrImary actIVIty Legal DIrect controllIng Type of entIty Share of total Share of end Percentage SectIon 512

related organIzatIon domIcIle entIty (C corp, 5 Income ofyear ownershIp 

(state or foreIgn corp, assets controlled

country) or trust) entIty7

Yes No


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Schedule R (Form 990) 2013



CITIZENAUDIT.ORG PAGE #00025
ScheduleR(Form 990)2013 Page3


 


Transactions With Related Organizations Complete If the organIzatIon answered "Yes" on Form 990, Part IV, Me 34, 35b, or 36.


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


Note. Complete lIne 1Ifany entIty Is lIsted In Parts II, or IV ofthIs schedule Yes N0

1 DurIng the tax year, dId the orgranIzatIon engage In any of the followmg transactIons WIth one or more related organIzatIons lIsted In Parts 


a ReceIpt of Interest (ii) annUItIes royaltIes or (iv) rent from a controlled entIty 1a No

b GIft, grant, or capItal contrIbutIon to related organIzatIon(s) 1b N0

c GIft, grant, or capItal contrIbutIon from related organIzatIon(s) 1C N0

d Loans or loan guarantees to or for related organIzatIon(s) 1d N0

e Loans or loan guarantees by related organIzatIon(s) 1e N0

f DIVIdends from related organIzatIon(s) 1f N0

9 Sale ofassets to related organIzatIon(s) lg No

h Purchase ofassets from related organIzatIon(s) 1h N0

i Exchange ofassets WIth related organIzatIon(s) 1i N0

j Lease of eqUIpment, or other assets to related organIzatIon(s) 15 N0

k Lease of eqUIpment, or other assets from related organIzatIon(s) 1k No

I Performance ofserVIces or membershIp orfundraISIng solICItatIons for related organIzatIon(s) 1' N0

m Performance ofserVIces or membershIp orfundraISIng solICItatIons by related organIzatIon(s) 1' N0

n SharIng of eqUIpment, maIlIng lIsts, or other assets WIth related organIzatIon(s) 1" N0

0 SharIng of paId employees WIth related organIzatIon(s) 10 N0

p ReImbursement paId to related organIzatIon(s) for expenses 1p No

q ReImbursement paId by related organIzatIon(s) for expenses 11 N0

r Othertransfer ofcash or property to related organIzatIon(s) 1r No

5 Othertransferofcash or property from related organIzatIon(s) 15 N0


 


 


 


 


 


2 Ifthe answerto any of the above Is "Yes," see the InstructIons for InformatIon on who must complete thIs lIne, IncludIng covered relatIonshIps and transactIon thresholds


 


 


(C) 

Name of related organIzatIon TransactIon Amount Involved Method of detennInIng amount Involved

type (as)


 


 


 


 


 


 


 


 


 


Schedule R (Form 990) 2013



CITIZENAUDIT.ORG PAGE #00026
Schedule R (Form 990) 2013


Page4


m Unrelated Organizations Taxable as a Partnership Complete If the organIzatIon answered "Yes" on Form 990, Part IV, lIne 37.

the followmg InformatIon for each entIty taxed as a partnershIp through the organIzatIon conducted more than ve percent of Its actIVItIes (measured by total assets or gross


revenue) that was not a related organIzatIon See InstructIons regardIng exclu5Ion for certaIn Investment partnershIps


 


 


 


 


(C) (9) 


Name, address, and EIN of entIty PrImary actIVIty Legal PredomInant Are all partners Share of Share of DIsproprtIonate Code V7UBI General or Percentage


d0m|C|le Income sectIon total endofyear allocatIons7 amount In managIng ownershIp


(state or (related, 501(c)(3) Income assets box 20 partner?


foreIgn unrelated, organIzatIons7 of Schedule


country) excluded from K1


tax under (Form 1065)

sectIons 512

514Schedule R (Form 990) 2013



CITIZENAUDIT.ORG PAGE #00027
Schedule R (Form 990) 2013


Page 5


 


m Supplemental Information


addItIonal Information for responses to questions on Schedule R (see Instructions)


 


Ret urn Reference


 


 


Explanation


 


Schedule R (Form 990) 2013


 

Text from 2012/12 EO 990 (filed 2013/07), extracted with optical character recognition (see PDF)

Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493o5soo4o23|


 Return of Organization Exempt From Income Tax

Form

E


0 MB No 1545-0047

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung  1 2

benefit trust or private foundation)

Department of the Treasury

lntemal Revenue Service


Open to Public

l-The organization may have to use a copy of this return to satisfy state reporting requirements Inspection


A For the 2012 calendar year, or tax year beginning 01-01-2012 2012, and ending 12-31-2012

C Name of organization

Center for the Study of Carbon Dioxide

and Global Change

Doing Business As


3 Check If apphcable D Employer identification number


|_Addresschange 


Name change


Inmal return Number and street (or P 0 box if mail IS not delivered to street address) Room/suite


PO BOX 25697


E Telephone number

Terminated


(480)664-4493


Amended return City or town, state or country, and ZIP 4

Tempe, AZ 85282


Application pending


 


G Gross receipts 734,013


F Name and address of principal officer H(a) Is a group return for


affiliates?





H(b) Are all affiliates inc|uded?l_ YES '7 N0

If"No," attach a list (see instructions)


I7 501(c)(3) l_ 501(c)( )1 (insert no) 4947(a)(1) or 527


I Taxexem pt status


H(c) Group exemption numberi-

J Website:h- org


L Year of fonnation 1998 M State of legal domicile AZ


K Form of organization '7 Corporation l_ Trust l_ Association Other 


M Summary


1 Briefly describe the organization's mission or most significant activities


The Centerforthe Study ofCarbon Dioxide and Global Change was created to disseminate factual reports and sound commentary

on new developments in the world-wide scientific quest to determine the climatic and biological consequences of the ongoing rise

in the air's CO2 content It meets this objective through weekly online publication ofits CO2 Science magazine, which contains

editorials on topics ofcurrent concern and mini-reviews of recently published peer-reviewed scientific Journal articles, books, and

other educational materials In this endeavor, the Center attempts to separate reality from rhetoric in the emotionally-charged

debate that swirls around the subject ofcarbon dioxide and global change In addition, to help students and teachers gain greater

insight into the biological aspects ofthis phenomenon, the Center maintains on-line instructions on how to conduct CO2

enrichment and depletion experiments in its Global Change Laboratory (located in its Education Center sect


2 Check this box ifthe organization discontinued its operations or disposed of more than 25% ofits net assets


AGIIVHIIEE Eli 


3 Number ofvoting members ofthe governing body (Part VI, line 1a) 3

4 Number ofindependent voting members ofthe governing body (Part VI, line 1bTotal number ofindividuals employed in calendar year 2012 (Part V, line 2a) 5

6 Total number ofvolunteers (estimate if necessary) 6

7aTota| unrelated business revenue from Part column (C), line Net unrelated business taxable income from Form 990-T, line Prior Year Current Year

8 Contributions and grants 1h) 518,962 708,737

g 9 Program service revenue 2g) 5,957 537

E 10 3,4,and 7d) -10,965 24,739

E: 11 Other revenue 5,6d,8c,9c,10c,and11e) 0

12 Total revenueadd lines 8 through 11 (must equal Part column (A), line

 513,954 734,013

13 Grants and similaramounts paid 1-3) 20,000 0

14 Benefits paid to orfor members (PartIX,co|umn Salaries, other compensation, employee benefits (Part IX, column (A), lines

5.10) 488,346 563,618

g 16a Professionalfundraising fees 11eTotal fundraising expenses (Part column (D), line 25) II-0

17 11a11d,11f24e) 313,467 173,662

18 Totalexpenses Add lines 13-17 (must equa|PartIX,co|umn 25) 821,813 737,280

19 Revenue less expenses Subtract line 18 from line 12 -307,859 -3,267

3 E Current End of Year

g 20 Totalassets (Part X,|ine 16) 440,906 467,604

5'3 21 Totalliabilities (Part X,|ine 26) 11,463 41,428

33 22 Net assets orfund balances Subtract line 21 from line 20 429,443 426,176


Signature Block


Under penalties of perjury, I declare thatI have examined this return, including accompanying schedules and statements, and to the best of

my knowledge and belief, it is true, correct, and complete Declaration of preparer (other than officer) is based on all information of which

preparer has any knowledge


|20130227

Sign Signature of officer Date

Here Craig D Idso Treasurer

Type or print name and title

Print/Type preparer's name Preparers signature Date Check If PTIN

P  Troy Se|f_emp|oyed P00173220

al Finn's name F TROY D ODELL CPA PLC Finn's EIN II-

Pre pare r

F dd II- 1327 W SAN PEDRO STREET Ph 480 633-6456

Use  inn 5 a ress one no 

GILBERT, AZ 85233


I7Yes 


May the IRS discuss this return with the preparer shown above? (see instructions)


Cat No 11282Y Form 990(2012)


For Paperwork Reduction Act Notice, see the separate instructions.



CITIZENAUDIT.ORG PAGE #0003
Form 990 (2012) Page2


  Statement of Program Service Accomplishments

. . . . . . . . . . . . . . 


1 Briefly describe the organization's mission


The Centerforthe Study ofCarbon Dioxide and Global Change was created to disseminate factual reports and sound commentary on new

developments in the world-wide scientific quest to determine the climatic and biological consequences ofthe ongoing rise in the air's CO2

content It meets this objective through weekly online publication ofits CO2 Science magazine, which contains editorials on topics ofcurrent

concern and mini-reviews of recently published peer-reviewed scientific Journal articles, books, and other educational materials In this

endeavor, the Center attempts to separate reality from rhetoric in the emotionally-charged debate that swirls around the subject ofcarbon

dioxide and global change In addition, to help students and teachers gain greater insight into the biological aspects ofthis phenomenon, the

Center maintains on-line instructions on how to conduct CO2 enrichment and depletion experiments in its Global Change Laboratory (located

in its Education Center sect


2 Did the organization undertake any significant program services during the year which were not listed on

thepriorForm990or990-EZIfYes, describe these new services on Schedule 0


3 Did the organization cease conducting, or make significant changes in how it conducts, any program




IfYes, describe these changes on Schedule 0

4 Describe the organization's program service accomplishments for each ofits three largest program services, as measured by


expenses Section 501(c)(3) and 501(c)(4) organizations are required to report the amount ofgrants and allocations to others,

the total expenses, and revenue, ifany, for each program service reported


4a (Code (Expenses 715,032 including grants of (Revenue 537 


Disseminating factual reports and sound commentary on new developments in the worldwide scientific quest to determine the climatic and biological consequences

of the ongoing rise in the airs carbon dioxide content


4b (Code (Expenses including grants of (Revenue 


4c (Code (Expenses including grants of (Revenue 


4d Other program services (Describe in Schedule 0 

(Expenses including grants of$ (Revenue 


4e Total program service expenses Form 990 (20 12)



CITIZENAUDIT.ORG PAGE #0004
Form 990 (201220a


Part 


Page 3

Checklist of Required Schedules


Yes No

Is the organization described in section 501(c)(3) or 4947(a)(1) (otherthan a private foundation)? If Yes, Yes

complete Schedule A 1

Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? E 2 Yes

Did the organization engage in direct or indirect political campaign activities on behalf ofor in opposition to No

candidates for public office? If Yes,comp/ete Schedule C, Part I 3

Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) No

election in effect during the tax year? If Yes,comp/ete Schedule C, Part II 4

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,

assessments, or similar amounts as defined in Revenue Procedure 98-19? If Yes,comp/ete Schedule C, 5 No

Did the organization maintain any donor advised funds or any similarfunds or accounts for which donors have the

right to provide advice on the distribution or investment ofamounts in such funds or accounts? If Yes,comp/ete

Schedule D, Part I 5 No

Did the organization receive or hold a conservation easement, including easements to preserve open space,

the environment, historic land areas, or historic structures? If Yes,comp/ete Schedule D, Part II 7 No

Did the organization maintain collections of works ofart, historical treasures, or other similar assets? If Yes,

complete Schedule D, Part E . 3 No

Did the organization report an amount in Part X, line 21 for escrow or custodial account liability, serve as a

custodian for amounts not listed in Part X, or provide credit counseling, debt management, credit repair, or debt

negotiation services? If Yes,comp/ete Schedule D, Part 9 No

Did the organization, directly orthrough a related organization, hold assets in temporarily restricted endowments, 10 No

permanent endowments, or quasi-endowments? If Yes, complete Schedule D, Part

Ifthe organization's answerto any ofthe following questions is "Yes," then complete Schedule D, Parts VI, VII,

IX, orX as applicable

Did the organization report an amount for land, buildings, and equipment in Part X, line 10?

If Yes, complete Schedule D, Part VIE 113 Yes

Did the organization report an amount for investmentsother securities in Part X, line 12 that is 5% or more of

its total assets reported in Part X, line 16? If Yes,comp/ete Schedule D, Part VIIE 115 No

Did the organization report an amount for related in Part X, line 13 that is 5% or more of

its total assets reported in Part X, line 16? If Yes,comp/ete Schedule D, Part . 11C No

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets

reported in Part X, line 16? If Yes,comp/ete Schedule D, Part IXE . . . . . . 11d No

Did the organization report an amount for other liabilities in Part X, line 25? If Yes,comp/ete Schedule D, PartXE 11e No

Did the organization's separate or consolidated financial statements for the tax year include a footnote that 1, No

addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If Yes,comp/ete

Schedule D, Part

Did the organization obtain separate, independent audited financial statements forthe tax year?

If Yes, complete Schedule D, Parts XI and XII 123 N0

Was the organization included in consolidated, independent audited financial statements for the tax year? If 12b No

Yes, and If the organization answered No to line 12a, then completing Schedule D, Parts XI and XII IS optional

Is the organization a school described in section If Yes,comp/ete Schedu/eE 13 No

Did the organization maintain an office, employees, or agents outside of the United States? 14a No

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,

business, investment, and program service activities outside the United States, or aggregate foreign investments

valued at $100,000 or more? If Yes,comp/ete Schedu/eF, Parts I and IV . 14b N0

Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or assistance to any

organization or entity located outside the United States? If Yes,comp/ete Schedu/eF, Parts II and IV 15 NO

Did the organization report on Part IX, column (A), line 3, more than $5,000 ofaggregate grants or assistance to

individuals located outside the United States? If Yes,comp/ete Schedu/eF, Parts and IV . 16 NO

Did the organization report a total of more than $15,000 ofexpenses for professional fundraising services on Part 17 No

IX, column (A), lines 6 and 11e? If Yes, complete Schedule G, Part I (see/nstruct/ons)

Did the organization report more than $15,000 total offundraising event gross income and contributions on Part

lines 1c and 8a? If Yes,comp/ete Schedule G, Part II 18 NO

Did the organization report more than $15,000 ofgross income from gaming activities on 9a? If 19 No

Yes, complete Schedule G, Part 

Did the organization operate one or more hospital facilities? If Yes,comp/ete Schedu/eH 20a No

IfYes to line 20a, did the organization attach a copy ofits audited financial statements to this return? 20b


Form 990 (2012)



CITIZENAUDIT.ORG PAGE #0005
Form 990 (2012Part II


IV


Part I


Page 4

Part IV Checklist of Required Schedules (continued)


Did the organization report more than $5,000 ofgrants and other assistance to any government or organization in 21 No

the United States on Part IX, column (A), line 1? If Yes,comp/ete Schedule I, Parts I and II

Did the organization report more than $5,000 ofgrants and other assistance to individuals in the United States 22 N

on Part IX, column (A), line 2? If Yes,comp/ete Schedule I, Parts I and 0

Did the organization answer Yes to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's Y

current and former officers, directors, trustees, key employees, and highest compensated employees? If Yes, 23 es

complete Schedule] .

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000

as of the last day of the year, that was issued after December 31, 2002? If Yes,answer//nes 24b through 24d N

and complete Schedule K. If No,go to line Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b No

Did the organization maintain an escrow account otherthan a refunding escrow at any time during the year N

to defease any tax-exempt bonds? 24C 0

Did the organization act as an on behalf of issuerfor bonds outstanding at any time during the year? 24d No

Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with

a disqualified person during the year? If Yes,comp/ete Schedule L, Part I 25a N0

Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior

year, and that the transaction has not been reported on any ofthe organization's prior Forms 990 or If 25h N0

Yes,  complete Schedule L, Part I

Was a loan to or by a current or former officer, director, trustee, key employee, highest compensated employee, or

disqualified person outstanding as of the end of the organization's tax year? If Yes,comp/ete Schedule L, 25 No

Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial

contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family 27 N0

member of any of these persons? If Yes, complete Schedule L, Part 

Was the organization a party to a business transaction with one ofthe following parties (see Schedule L, Part IV

instructions for applicable filing thresholds, conditions, and exceptions)

A current or former officer, director, trustee, or key employee? If Yes,comp/ete Schedule L, Part


28a No

A family member ofa current orformer officer, director, trustee, or key employee? If Yes, N

complete Schedule L, Part I V . 28b 0

An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was N

an officer, director, trustee, or direct or indirect owner? If Yes, complete Schedule L, Part IV . 28C 0

Did the organization receive more than $25,000 in non-cash contributions? If Yes,comp/ete Schedu/eM 29 No

Did the organization receive contributions ofart, historical treasures, or other similar assets, or qualified N

conservation contributions? If Yes,comp/ete Schedu/eM 30 0

Did the organization liquidate, terminate, or dissolve and cease operations? If Yes,comp/ete Schedule N, No


31

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If Yes,comp/ete N

Schedule N, Part II 32 0

Did the organization own 100% ofan entity disregarded as separate from the organization under Regulations N

sections 301 7701-2 and 301 7701-3? If Yes,comp/ete Schedule R, PartI 33 0

Was the organization related to any tax-exempt or taxable entity? If Yes,comp/ete Schedule R, Part II, orIl/,


Yes


and Part V, //ne 1 34

Did the organization have a controlled entity within the meaning ofsection 512(b)(13)? 35a No

IfYesto line 35a, did the organization receive any payment from or engage in any transaction with a controlled 35b N

entity within the meaning of section 5 12(b)(13 )7 If Yes, complete Schedule R, Part V, //ne 2 0

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related N

organization? If Yes, complete Schedule R, Part V, //ne 2 35 0

Did the organization conduct more than 5% of its activities through an entity that is not a related organization N

and that is treated as a partnership for federal income tax purposes? If Yes,comp/ete Schedule R, Part VI 37 0

Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11b and 19? N

Note. All Form 990 filers are required to complete Schedule 0 38 0


Form 990 (2012)



CITIZENAUDIT.ORG PAGE #0006
Form 990 (2012) Page5

Statements Regarding Other IRS Filings and Tax Compliance


Check IfSchedu|e O contaIns a response to any questIon In thIs PartV . . . . . . . . . . . . . . 

Yes No

1a Enterthe number reported In Box 3 of Form 1096 Enter-Enterthe number of Forms W-2G Included In |Ine 1a Enter-O- If not 1b

c the organIzatIon comply wIth backup wIthho|dIng rules for reportable payments to vendors and reportable

gamIng (gamb|Ing)wInnIngs to prIze wlnnersEnterthe number ofemployees reported on Form W-3, TransmItta| ofWage and

Tax Statements, fI|ed forthe calendar year endIng wIth or wIthIn the year covered

23 3

b Ifat least one Is reported on |Ine 2a, dId the organIzatIon fI|e all requIred federal employment tax returns? 2b Y

Note. Ifthe sum of|Ines 1a and 2a Is greaterthan 250, you may be requIred to e-fI|e (see Instructlons) es

3a the organIzatIon have unrelated busIness gross Income of$1,000 or more durIng the yearIfYes, has It fI|ed a Form 990-T forthIs year? If No,prov/de an explanation In Schedule any tIme durIng the calendar year, dId the organIzatIon have an Interest In, or a sIgnature or other authorIty

over, a fInancIa| account In a foreIgn country (such as a bank account, securItIes account, or otherfInancIa|

4 N0

b If"Yes," enterthe name ofthe foreIgn country ll-

See Instructlons forfI|Ing requlrements for Form TD F 90-22 1, Report of ForeIgn Bank and FInancIa| Accounts

5a Was the organIzatIon a party to a prohIbIted tax shelter transactIon at any tIme durIng the tax year? . . 5a No

b any taxable party notIfy the organIzatIon that It was or Is a party to a prohIbIted tax sheltertransactlon? 5b No

c IfYes, to |Ine 5a or 5b, dId the organIzatIon fI|e Form 

5c

6a Does the organIzatIon have annual gross recelpts that are normally greaterthan $100,000, and dId the 6a No

organIzatIon so|IcIt any contrIbutIons that were not tax deductIb|e as charItab|e contrIbutIons?

b IfYes, dId the organIzatIon Include wIth every so|IcItatIon an express statement that such contrIbutIons or gIfts

6b

7 Organizations that may receive deductible contributions under section 170(c).

a the organIzatIon receIve a payment In excess of$75 made partly as a contrIbutIon and partly for goods and 7a No

servIces provIded to the payor?

b IfYes, dId the organIzatIon notIfy the donor ofthe value ofthe goods or servIces provldedthe organIzatIon sell, exchange, or otherwIse dIspose oftangIb|e personal property for whIch It was requIred to

N0

d IfYes, IndIcate the number of Forms 8282 fI|ed durIng the year . . . . 7d 0

e the organIzatIon receIve any funds, dIrect|y or IndIrect|y, to pay premlums on a personal benefIt

N0

f the organIzatIon, durIng the year, pay premlums, dIrect|y or IndIrect|y, on a personal benefIt contract? . . 7f No

g Ifthe organIzatIon receIved a contrIbutIon ofqua|IfIed Intellectual property, dId the organIzatIon fI|e Form 8899 as

N0

h Ifthe organIzatIon receIved a contrIbutIon ofcars, boats, alrplanes, or other vehIc|es, dId the organIzatIon fI|e a

7h N0

8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. 

the organIzatIon, or a donor advIsed fund maIntaIned by a sponsorlng organIzatIon, have excess

busIness ho|dIngs atany tIme durIng the yearSponsoring organizations maintaining donor advised funds.

a the organIzatIon make any taxable dIstrIbutIons under sectIon 4966the organIzatIon make a dIstrIbutIon to a donor, donor advIsor, or related personSection 501(c)(7) organizations. Enter

InItIatIon fees and capIta| contrIbutIons Included on Part |Ine 12 . . . 10a

b Gross receIpts, Included on Form 990, Part |Ine 12, for pub|Ic use ofclub 10b

facI|ItIes

11 Section 501(c)(12) organizations. Enter

a Gross Income from members or shareholders . . . . . . . . . 11a

Gross Income from other sources (Do not net amounts due or paId to other sources

agalnstamounts due or receIved from them . . . . . . . . . . 11b

12a Section 4947(a)(1) non-exempt charitable trusts. Is the organIzatIon fI|Ing Form 990 In |Ieu of Form 1041? 12a No

b IfYes, enter the amount of tax-exempt Interest receIved or accrued durIng the

12

13 Section 501(c)(29) qualified nonprofit health insurance issuers.

a Is the organIzatIon |Icensed to Issue qua|IfIed health plans In more than one state? 13a No

Note. See the Instructlons for addItIona| Informatlon the organIzatIon must report on Schedule 0

b Enterthe amount of reserves the organIzatIon Is requIred to maIntaIn by the states

In whIch the organIzatIon Is |Icensed to Issue qua|IfIed health plans 13

c Enterthe amount of reserves on hand . . . . . . . . . . . . 13

14a the organIzatIon receIve any payments for servIces durIng the tax yearIf"Yes," has It fI|ed a Form 720 to report these payments? If No,prov/de an explanation In Schedu/e0 . . 14b


Form 990 (2012)



CITIZENAUDIT.ORG PAGE #0007
Form 990 (2012)


M Governance, Management, and Disclosure For each Yes response to lines 2 through 7b below, and for a

No  response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0.


Page 6


See instructions.


Check ifSchedu|e O contains a response to any question in this Part VI 

Section A. Governing Body and Management

Yes No


1a Enterthe number ofvoting members of the governing body year

Ifthere are material differences in voting rights among members of the governing

body, or if the governing body delegated broad authority to an executive committee

or similar committee, explain in Schedule O


b Enterthe number ofvoting members included in line la, above, who are

independent 1b 0


2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any

other officer, director, trustee, or key employee? 2 Yes


3 Did the organization delegate control over management duties customarily performed by or underthe direct 3 No

supervision of officers, directors or trustees, or key employees to a management company or other person?


4 Did the organization make any significant changes to its governing documents since the prior Form 990 was

filed? N0


5 Did the organization become aware during the year ofa significant diversion ofthe organization's assets? 5 No

Did the organization have members or stockholders? No


7a Did the organization have members, stockholders, or other persons who had the powerto elect or appoint one or

more members of the governing body? 7a No


b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, 7b No

or persons other than the governing body?


8 Did the organization contemporaneously document the meetings held or written actions undertaken during the

year by the following


a The governing body? 8a No

Each committee with authority to act on behalfof the governing body? 8b No


9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the

organization's mailing address? If Yes,prov/de the names and addresses In Schedule Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes No

10a Did the organization have local chapters, branches, or affiliates? 10a No


b IfYes, did the organization have written policies and procedures governing the activities ofsuch chapters,


affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? 10

11a Has the organization provided a complete copy ofthis Form 990 to all members ofits governing body before filing

the form? 11a YES

b Describe in Schedule O the process, ifany, used by the organization to review this Form 990

12a Did the organization have a written conflict of interest policy? If No,go to line 13 12a No

b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give

rise to conflicts? 12b N0

c Did the organization regularly and consistently monitor and enforce compliance with the policy? If Yes,descr/be

In Schedule 0 how this was done 12C N0

13 Did the organization have a written whistleblower policy? 13 No

14 Did the organization have a written document retention and destruction policy? 14 No

15 Did the process for determining compensation ofthe following persons include a review and approval by


independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?


a The organization's CEO, Executive Director, or top management official 15a No

Other officers or key employees of the organization 15b No

If"Yes" to line 15a or 15b, describe the process in Schedule O (see instructions)


16a Did the organization invest in, contribute assets to, or participate in a Joint venture or similar arrangement with a

taxable entity during the year? 16a No


b IfYes, did the organization follow a written policy or procedure requiring the organization to evaluate its

participation in Joint venture arrangements under applicable federal tax law, and take steps to safeguard the

organization's exempt status with respect to such arrangements? 16b


Section C. Disclosure


17

18


19


20


List the States with which a copy of this Form 990 is required to be fi|edh-


Section 6104 requires an organization to make its Form 1023 (or 1024 ifapplicable), 990, and 990-T (501(c)

(3)s only) available for public inspection Indicate how you made these available Check all that apply


Own website Another's website I7 Upon request Other (explain in Schedule O)


Describe in Schedule O whether (and ifso, how), the organization made its governing documents, conflict of

interest policy, and financial statements available to the public during the tax year


State the name, physical address, and telephone number ofthe person who possesses the books and records ofthe organization


l-Sherwood B Idso 631 E Laguna Drive Tempe, AZ (480) 664-4493


Form 990 (2012)



CITIZENAUDIT.ORG PAGE #0008
Form 990 (2012) Page7


  Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated

Employees, and Independent Contractors

Check ifSchedu|e 0 contains a response to any question in this Part VII . . . . . . . . . . . . . . 


Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees


1a Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization's

tax year


II List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless ofamount

ofcompensation Enter-O- in columns (D), (E), and (F) if no compensation was paid


II List all of the organization's current key employees, ifany See instructions for definition of "key employee 


II List the organization's five current highest compensated employees (other than an officer, director, trustee or key employee)

who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the

organization and any related organizations


II List all of the organization's former officers, key employees, or highest compensated employees who received more than $100,000

of reportable compensation from the organization and any related organizations


II List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the

organization, more than $10,000 of reportable compensation from the organization and any related organizations

List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest

compensated employees, and former such persons

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee


(A) (B) (C) (D) (E) (F)


Name and Title Average Position (do not check Reportable Reportable Estimated

hours per more than one box, unless compensation compensation amount of

week (list person is both an officer from the from related other

any hours and a director/trustee) organization organizations compensation

for related 3 3 I ,5 I _n (W- 2/1099- (W- 2/1099- from the


organizations Q 3 3 9 MISC) MISC) organization

below 5 E E .1: E5 3 and related

dotted lineorganizations

5(1) Keith Idso 0 00

0 0 0

Vice President 0 00

(2) M Anne Idso 30 00

X X 130,000 0 0

Secretary 0 00

(3) ShenNood B Idso President 0 00

(4) Craig D Idso 40 00

X X 130,000 0 0

Treasurer 0 00

(5) Robert E Ferguson 40 00

X 275,335 0 0

None 0 00


Form 990 (2012)



CITIZENAUDIT.ORG PAGE #0009
Form 990 (2012) Pages

  Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)


(A) (B) (C) (D) (E) (F)

Name and Title Average Position (do not check Reportable Reportable Estimated

hours per more than one box, unless compensation compensation amount of other

week (list person is both an officer from the from related compensation

any hours and a director/trustee) organization (W- organizations (W- from the

for related D I ml _n organization and

organizations 3 3 3 3 9 related

below g E .1: '35 E organizations

dotted lineSub-Total 3"

Total from continuation sheets to Part VII, Section A 3"

Total (add lines 1b and 1c) 3" 535,335


2 Total number of individuals (including but not limited to those listed above) who received more than

$100,000 of reportable compensation from the organizationh-3


Yes No

3 Did the organization list any former officer, director ortrustee, key employee, or highest compensated employee

. . . . . . . . . . . . . . 3 No

4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the

organization and related organizations greaterthan $150,000? If Yes/comp/ete Schedu/eJforsuch



5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for

. . . . . . . . 5 No


Section B. Independent Contractors

1 Complete this table for yourfive highest compensated independent contractors that received more than $100,000 of

compensation from the organization Report compensation for the calendar year ending with or within the organization's tax year

(A) (B) (C)

Name and business address of services Com nsation


2 Total number ofindependent contractors (including but not limited to those listed above) who received more than

100 000 ofcom ensation from the o anization l-0


 


Form 990 (2012)



CITIZENAUDIT.ORG PAGE #0010
Form 990 (2012)


Page9


Statement of Revenue


Check ifSchedu|e 0 contains a response to any question in this Part . . . . . . I-

(A) (B) (C) (D)

Total revenue Related or Unrelated Revenue

exempt business excluded from

function revenue tax under

revenue sections

512, 513, or

514

3 1a Federated campaigns . . 1a


E


E b Membership dues . . . . 1b


E I:


E c Fundraising events . . . . 1c


'5 d Related organizations . . . 1d





T E e Government grants (contributions) 1e





 U: f All other contributions, gifts, grants, and 1f 708,737


15 in similar amounts not included above


3


E g Noncash contributions included in lines


.3 1a1f$


5 E h Total. Add lines 1a-1f F 708,737


E Business Code

E 2a Media sales 537 537

All other program service revenue

*3

E g Total. Add lines 2a2f l- 537

3 Investment income (including dividends, interest, 24 739 24 739

and othersimilar amounts) 3"  

Income from investment of taxexempt bond proceeds F 0

5 Royalties 3" 0

Real (ii) Personal

6a Gross rents

b Less rental

expenses

C Rental income

or(|oss)

d Net rental income or (loss) 3.. 0

Securities (ii) Other

7a Gross amount

from sales of

assets other

than inventory

b Less cost or

other basis and

sales expenses

C Gain or (loss)

d Net gain or(|oss) 0

88 Gross income from fundraising


events (not including


3 


E ofcontributions reported on line 1c)


See PartIV,|ine 18


II


E a


5 b Less direct expenses . . . b


D c Net income or (loss) from fundraising events . . p. 0


93 Gross income from gaming activities

See Part IV, line 19

a

b Less direct expenses . . . b

c Net income or (loss) from gaming activities . . 0

10a Gross sales of inventory, less

returns and allowances

a

b Less cost ofgoods sold . . b

c Netincome sales ofinventory . . p. 0

Miscellaneous Revenue Business Code

11a

b

c

d All other revenue

e Tota|.Add|ines 11a11d l- 0

12 Total revenue. See Instructions 3..

734,013 24,739 537


Form 990 (2012)



CITIZENAUDIT.ORG PAGE #0011
Form 990 (2012) Page 10

m Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A)

CheckifSchedu|eO containsa response to any questioninthis PartIX . . . . . 

Do not include amounts reported on lines 6b, (A) Managgent and 

7b! 8b! 9b! and 10b of Part Total expenses expenses general expenses expenses

1 Grants and other assistance to governments and organizations

in the United States See Part IV, line 21 0

2 Grants and other assistance to individuals in the

United States See PartIV,|ine 22 0

3 Grants and other assistance to governments,

organizations, and individuals outside the United

States See PartIV,|ines 15 and 16 0

Benefits paid to or for members 0

5 Compensation ofcurrent officers, directors, trustees, and

key employees 260,000 260,000

6 Compensation not included above, to disqualified persons

(as defined under section 4958(f)(1)) and persons

described in section 4958(c)(3)(B) . 0

7 Other salaries and wages 275,335 275,335

8 Pension plan accruals and contributions (include section 401(k)

and contributions) 0

9 Other employee benefits 0

10 Payroll taxes 28,283 28,283

11 Fees for services (non-employees)

a Management 0

b Legal 0

c Accounting 3,742 3,742

d Lobbying 0

e Professionalfundraising services See PartIV,|ine 17 0

f Investment management fees 0

g Other (Ifline 11g amount exceeds 10% ofline 25,

column (A) amount, list line 11g expenses on

Schedule O) 0

12 Advertising and promotion 0

13 Office expenses 5,942 5,942

14 Information technology 0

15 Royalties 0

16 Occupancy 0

17 Travel 10,169 10,169

18 Payments of travel or entertainment expenses for any federal,

state,or|oca| public officials 0

19 Conferences, conventions, and meetings 0

20 Interest 0

21 Payments to affiliates 0

22 Depreciation, depletion, and amortization 21,865 21,865

23 Insurance 12,501 12,501

24 Other expenses Itemize expenses not covered above (List

miscellaneous expenses in line 24e Ifline 24e amount exceeds 10/o

ofline 25, column (A) amount, list line 24e expenses on Schedule O)

a Experiments 5,782 5,782

b Auto truck expenses 10,734 10,734

c Website hosting maintenance 18,338 18,338

d Contract labor 62,791 62,791

e All other expenses 21,798 14,026 7,772

25 Total functional expenses. Add lines 1 through 24e 737,280 715,032 22,243 0

26 Joint costs. Complete this line only if the organization


reported in column (B)]oint costs from a combined

educational campaign and fundraising solicitation Check

here l- iffollowing SOP 98-2 (ASC 958-720)


Form 990 (2012)



CITIZENAUDIT.ORG PAGE #0012
Form 990 (2012)


M Balance Sheet


Page 11


Check ifSchedu|e 0 contains a response to any question in this Part X . . 

(A) (B)

Beginning ofyear End ofyear

1 Cashnon-interest-bearing 195.992 1 219.815

2 Savings and temporary cash investments 2 0

3 Pledges and grants receivable, net 3 0

4 Accounts receivable, net 4 0

5 Loans and other receivables from current and former officers, directors, trustees, key

employees, and highest compensated employees Complete Part II of

Schedule L

5 0

6 Loans and other receivables from other disqualified persons (as defined under section

4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers

and sponsoring organizations ofsection 501(c)(9) voluntary employees beneficiary

W organizations (see instructions) Complete Part II ofSchedu|e L

"5 6 0

7 Notes and loans receivable, net 7 0

Id 8 Inventories forsale or use 8 0

9 Prepaid expenses and deferred charges 9 0

10a Land, buildings, and equipment cost or other basis Complete

PartVI ofSchedu|e D 10a 201279

b Less accumulated depreciation 10b 167,976 55,168 10c 33,303

11 Investmentspub|ic|y traded securities 189.745 11 214.485

12 Investmentsother securities See Part IV, line 11 12 0

13 See Part IV, line 11 13 0

14 Intangible assets 14 0

15 Other assets See PartIV,|ine 11 15 0

16 Total assets. Add lines 1 through 15 (must equal line 34) 440,906 16 467,604

17 Accounts payable and accrued expenses 11.453 17 41.428

18 Grants payable 18

19 Deferred revenue 19

20 Tax-exempt bond liabilities 20

21 Escrow or custodial account liability Complete Part IV ofSchedu|e D 21

E 22 Loans and other payables to current and former officers, directors, trustees,

key employees, highest compensated employees, and disqualified

#5 persons Complete Part II ofSchedu|e L 22

E 23 Secured mortgages and notes payable to unrelated third parties 23

24 Unsecured notes and loans payable to unrelated third parties 24

25 Other liabilities (including federal income tax, payables to related third parties,

and other liabilities not included on lines 17-24) Complete Part X ofSchedu|e

D  25

26 Total liabilities. Add lines 17 through 25 11.453 26 41.428

J, Organizations that follow SFAS 117 (ASC 958), check here l- [7 and complete

3 lines 27 through 29, and lines 33 and 34.

g 27 Unrestricted net assets 429,443 27 426,176

E 28 Temporarily restricted net assets 28

E 29 Permanently restricted net assets 29

If Organizations that do not follow SFAS 117 (ASC 958), check here l- and

3 complete lines 30 through 34.

 30 Capital stock ortrust principal, or current funds 30

E 31 Paid-in or capital surp|us,or|and, building orequipment fund 31

:1 32 Retained earnings, endowment, accumulated income, or otherfunds 32

E 33 Total net assets or fund balances 429,443 33 426,176

2 34 Total liabilities and net assets/fund balances 440,906 34 467,604


Form 990 (2012)



CITIZENAUDIT.ORG PAGE #0013
Form 990 (2012) Page 12

M Reconcilliation of Net Assets

Check IfSchedu|e O contaIns a response to any questIon In thIs Part XI . I-

1 Total revenue (must equal Part column (A), |Ine 12)

1 734,013

2 Total expenses (must equal Part IX, column (A), |Ine 25)

2 737,280

3 Revenue less expenses Subtract |Ine 2 from |Ine 1

3 -3,267

4 Net assets orfund balances at begInnIng ofyear (must equal Part X, |Ine 33, column 

4 429,443

5 Net unrea|Ized gaIns (losses) on Investments

5

6 Donated servIces and use offacI|ItIes

6

7 Investment expenses

7

8 PrIor perIod adjustments

8

9 Other changes In net assets orfund balances (exp|aIn In Schedule 0)

9

10 Net assets orfund balances at end ofyear CombIne |Ines 3 through 9 (must equal Part X, |Ine 33,

column  10 426,176

Financial Statements and Reporting

Check IfSchedu|e O contaIns a response to any questIon In thIs Part XII . I-

Yes No

1 AccountIng method used to prepare the Form 990 Cash I7 Accrual I_Other

Ifthe organIzatIon changed Its method ofaccountIng from a prIor year or checked "Other," exp|aIn In

Schedule 0

2a Were the organIzatIons fInancIa| statements compI|ed or revIewed by an Independent accountant? 2a No

IfYes,check a box below to IndIcate whetherthe fInancIa| statements forthe year were compI|ed or revIewed on

a separate basIs, conso|Idated basIs, or both

Separate basIs Conso|Idated basIs Both conso|Idated and separate basIs

b Were the organIzatIons fInancIa| statements audIted by an Independent accountant? 2b No

IfYes,check a box below to IndIcate whetherthe fInancIa| statements forthe year were audIted on a separate

basIs, conso|Idated basIs, or both

Separate basIs Conso|Idated basIs Both conso|Idated and separate basIs

c IfYes, to |Ine 2a or 2b, does the organIzatIon have a commIttee that assumes responsIbI|Ity for oversIght ofthe

audIt, revIew, or compI|atIon ofIts fInancIa| statements and se|ectIon ofan Independent accountant? 2C

Ifthe organIzatIon changed eIther Its oversIght process or se|ectIon process durIng the tax year, exp|aIn In

Schedule 0

3a As a result ofa federal award, was the organIzatIon requIred to undergo an audIt or audIts as set forth In the

SIng|e AudItActand OMB CIrcu|arA-133? 38 N0

b IfYes, dId the organIzatIon undergo the requIred audIt or audIts? Ifthe organIzatIon dId not undergo the requIred 3b

audIt or audIts, exp|aIn why In Schedule 0 and descrIbe any steps taken to undergo such audIts


Form 990 (2012)



CITIZENAUDIT.ORG PAGE #0014
Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - 





SCHEDULEA

(Fonn990or990EZ)


Department of the Treasury

lntemal Revenue Service


Name of the organization

Center for the Study of Carbon Dioxide

and Global Change


OMB No 1545-0047


Open to Public

It Attach to Form 990 or Form 990-EZ. It See separate instructions. Inspectwn


Employer identification number


Public Charity Status and Public Support


Complete if the organization is a section 501(c)(3) organization or a section

4947(a)(1) nonexempt charitable trust.


86-0902777


M Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is (For lines 1 through 11, check only one boxName of

supported

organization


77 77 7 7777


'17


A church, convention ofchurches, or association ofchurches described in section 

A school described in section (Attach Schedule E 

A hospital or a cooperative hospital service organization described in section 


A medical research organization operated in conjunction with a hospital described in section Enter the

hospital's name, city, and state

An organization operated forthe benefit ofa college or university owned or operated by a governmental unit described in

section (Complete Part II 


A federal, state, or local government or governmental unit described in section 


An organization that normally receives a substantial part ofits support from a governmental unit orfrom the general public

described in section (Complete Part II 

A community trust described in section 170(b)(1)(A)(vi) (Complete Part II 


An organization that normally receives (1) more than 331/3/o of its support from contributions, membership fees, and gross

receipts from activities related to its exempt functionssubJect to certain exceptions, and (2) no more than 331/3/o of


its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses

acquired by the organization afterJune 30, 1975 See section 509(a)(2). (Complete Part 


An organization organized and operated exclusively to test for public safety See section 509(a)(4).


An organization organized and operated exclusively forthe benefit of, to perform the functions of, or to carry out the purposes of

one or more publicly supported organizations described in section 509(a)(1)or section 509(a)(2) See section 509(a)(3). Check


the box that describes the type ofsupporting organization and complete lines 11e through 11h

a I_Type I b I_Type II c I_Type - Functionally integrated d I_Type - Non-functionally integrated


By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons

otherthan foundation managers and otherthan one or more publicly supported organizations described in section 509(a)(1)or

section 509(a)(2)


Ifthe organization received a written determination from the IRS that it is a Type I, Type II, orType supporting organization,

check this box I-

Since August 17, 2006, has the organization accepted any gift or contribution from any ofthe


following persons?


A person who directly or indirectly controls, either alone ortogether with persons described in (ii) Yes No

and below, the governing body of the supported organization? 11g(i)

(ii) A family member ofa person described in above? 11g(ii)

A 35% controlled entity ofa person described in or (ii) above? 


Provide the following information about the supported organization(s)

(ii) EIN Type of

organization

(described on


(iv) Is the

organization in

col listed in


Did you notify

the organization

in col ofyour


(vi) Is the

organization in

col organized


(vii) A mount of

monetary

support


lines 1- 9 above your governing support? in the U S 7

section document?

(see

inst ruct ions Yes No Yes No Yes No


Total


For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.


Cat N0 11235: Schedu|eA(Form 990or990-EZ)2012



CITIZENAUDIT.ORG PAGE #0015
Schedule A (Form 990 or 990-EZ) 2012


Page 2


i Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

(Complete only if you checked the box on line 5, 7, or 8 of PartI or if the organization failed to qualify under


Part If the organization fails to qualify under the tests listed below, please complete Part 


Section A. Public Support


Calendar year (or fiscal year beginning


1


6


in)?


Gifts, grants, contributions, and

membership fees received (Do not

include any "unusual


grants")


Tax revenues levied forthe

organization's benefit and either

paid to or expended on its


behalf


The value ofservices orfacilities

furnished by a governmental unit to

the organization without charge

Tota|.Add lines 1 through 3


The portion of total contributions

by each person (otherthan a

governmental unit or publicly

supported organization) included

on line 1 that exceeds 2% of the

amount shown on line 11, column




Public support. Subtract line 5 from

line 4


2008


2009


(C) 2010


2011


2012


Total


1,065,971


1,548,145


993,766


518,962


708,737


4,835,581


1,065,971


1,548,145


993,766


518,962


708,737


4,835,581


2,800,439


2,035,142


Section B. Total Support


Calendar year (or fiscal year beginning


7

8


10


11


12

13


Section C. Computation of-P


in) It


2008


2009


2010


2011


2012


Total


Amounts from line 4


1,065,971


1,548,145


993,766


518,962


708,737


4,835,581


Gross income from interest,

dividends, payments received on

securities loans, rents, royalties

and income from similar


sources


4,937


6,297


11,234


Net income from unrelated

business activities, whether or

not the business IS regularly

carried on


Other income Do not include gain

or loss from the sale ofcapital

assets (Explain in Part IV)


1,829


1,829


Total support (Add lines 7

through 10)


4,848,644


Gross receipts from related activities, etc (see instructions)


|12|


First five years. Ifthe Form 990 IS forthe organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check


this box and stop here


ublic Support Percentage





14

15

16a


17a


18


Public support percentage for 2012 (line 6, column divided by line 11, column 

Public support percentage for 2011 Schedule A, Part II, line 1/3/o support test2012.Ifthe organization did not check the box on line 13, and line 14 IS 33 1/3/o or more, check this box

and stop here. The organization qualifies as a publicly supported organization

33 1/3/o support test2011.Ifthe organization did not check a box on line 13 or 16a, and line 15 IS 33 1/3/o or more, check this

box and stop here.The organization qualifies as a publicly supported organization

organization did not check a box on line 13, 16a, or 16b, and line 14


IS 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain


H7

Pl-


in Part IV how the organization meets the "facts-and-circumstances" test The organization qualifies as a publicly supported


organization


organization did not check a box on line 13, 16a, 16b, or 17a, and line

15 IS 10/o or more, and Ifthe organization meets the "facts-and-circumstances" test, check this box and stop here.


Explain in Part IV how the organization meets the "facts-and-circumstances" test The organization qualifies as a publicly


supported organization


Private foundation. Ifthe organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see


instructions


PI-


PI

in-I


Schedule A (Form 990 or 990-EZ) 2012



CITIZENAUDIT.ORG PAGE #0016
Schedule A (Form 990 or 990-EZ) 2012


Page 3


  Support Schedule for Organizations Described in Section 509(a)(2)


(Complete only if you checked the box on line 9 of PartI or if the organization failed to qualify under

Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)


Section A. Public Support


Calendar year (or fiscal year beginning


1


7a


c

8


2008 2009 (c)201O 2011 2012 Total


in) F


Gifts, grants, contributions, and

membership fees received (Do not

include any "unusual grants 

Gross receipts from admissions,

merchandise sold or services

performed, orfacilities furnished in

any activity that is related to the

organization's tax-exempt

purpose


Gross receipts from activities that

are not an unrelated trade or

business under section 513


Tax revenues levied forthe

organization's benefit and either

paid to or expended on its


behalf


The value ofservices orfacilities

furnished by a governmental unit to

the organization without charge

Tota|.Add lines 1 through 5

Amounts included on lines 1, 2,

and 3 received from disqualified

persons


Amounts included on lines 2 and 3

received from otherthan

disqualified persons that exceed

the greater of$5,000 or 1/o ofthe

amount on line 13 forthe year

Add lines 7a and 7b


Public support (Subtract line 7c

from line 6 


Section B. Total Support


Calendar year (or fiscal year beginning


9

10a


11


12


13


14


2008 2009 (c)201O 2011 2012 (f)Tota|


in) It


Amounts from line 6


Gross income from interest,

dividends, payments received on

securities loans, rents, royalties

and income from similar


sources


Unrelated business taxable

income (less section 511 taxes)

from businesses acquired after

June 30, 1975


Add lines 10a and 10b


Net income from unrelated

business activities not included

in line 10b, whether or not the

business is regularly carried on

Other income Do not include

gain or loss from the sale of

capital assets (Explain in Part

IV 


Total support. (Add lines 9, 10c,

11, and 12 


First five years. Ifthe Form 990 is forthe organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,

check this box and stop here


in-I


Section C. Computation of Public Support Percentage


15 Public support percentage for 2012 (line 8, column divided by line 13, column 15

16 Public support percentage from 2011 Schedule 15 15

Section D. Computation of Investment Income Percentage

17 Investment income percentage for 2012 (line 10c, column divided by line 13, column 17

18 Investment income percentage from 2011 Schedule A, Part line 17 13

19a 33 1/3/o support tests2012.Ifthe organization did not check the box on line 14, and line 15 is more than 33 1/3/o, and line 17 is not

more than 33 1/3/o, check this box and stop here. The organization qualifies as a publicly supported organization FI-

b 33 1/3/o support tests2011.Ifthe organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3/o and line 18

is not more than 33 1/3/o, check this box and stop here.The organization qualifies as a publicly supported organization Fl-

20 Private foundation. Ifthe organization did not check a box on line 14, 19a, or 19b, check this box and see instructions FI-


Schedule A (Form 990 or 990-EZ) 2012



CITIZENAUDIT.ORG PAGE #0017
Schedule A (Form 990 or 990-EZ) 2012


Page4


Part IV Supplemental Information. Complete this part to provide the explanations required by Part II, line 10;

Part II, line 17a or 17b; and Part line 12. Also complete this part for any additional information. (See


instructions).


Facts And Circumstances Test


Explanation


Schedule A (Form 990 or 990-EZ) 2012



CITIZENAUDIT.ORG PAGE #0018
Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - 





SCHEDULE D  

99 Supplemental Financial Statements  2


l- Complete if the organization answered "Yes," to Form 990,

DeDaFlmenl0f1heTfeaSUW Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b


lnlemal Revenue Service


Open to Public

Inspection


l- Attach to Form 990. l- See separate instructions.


Name of the organization

Center for the Study of Carbon Dioxide

and Global Change


Employer identification number


86-0902777


M Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the


organization answered "Yes" to Form 990 Part IV, line 6.


1

2

3

4

5


Donor advised funds Funds and other accounts


Total number at end ofyear


Aggregate contributions to (during year)


Aggregate grants from (during year)


Aggregate value at end ofyear


Did the organization inform all donors and donor advisors in writing that the assets held in donor advised


funds are the organization's property, subject to the organization's exclusive legal control? Yes N0

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be


used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose


conferring impermissible private benefit? Yes N0


m Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.


1





Purpose(s) ofconservation easements held by the organization (check all that apply)

Preservation ofland for public use (e g recreation or education)

Protection of natural habitat


Preservation ofan historically important land area

Preservation ofa certified historic structure


Preservation ofopen space


Complete lines 2a through 2d ifthe organization held a qualified conservation contribution in the form ofa conservation

easement on the last day of the tax year


Held at the End of the Year


Total number ofconservation easements 2a

Total acreage restricted by conservation easements 2b

Number ofconservation easements on a certified historic structure included in 2c

Number ofconservation easements included in acquired after 8/17/06, and not on a


historic structure listed in the National Register 2d


Number ofconservation easements modified, transferred, released, extinguished, or terminated by the organization during


the tax year ll-


Number ofstates where property subject to conservation easement is located ll-


Does the organization have a written policy regarding the periodic monitoring, inspection, handling ofviolations, and


enforcement of the conservation easements it holds? Yes N0

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year


hr-


Amount ofexpenses incurred in monitoring, inspecting, and enforcing conservation easements during the year





Does each conservation easement reported on line 2(d) above satisfy the requirements ofsection 


and section Yes N0


In Part describe how the organization reports conservation easements in its revenue and expense statement, and

balance sheet, and include, ifapplicable, the text of the footnote to the organization's financial statements that describes

the organization's accounting for conservation easements


  Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.


1a


b


Complete if the organization answered "Yes" to Form 990, Part IV, line 8.


Ifthe organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet

works ofart, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public

service, provide, in Part the text of the footnote to its financial statements that describes these items


Ifthe organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet

works ofart, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public

service, provide the following amounts relating to these items


Revenues included in Form 990, line 1 


()Assets includedin Form 990,PartX 

Ifthe organization received or held works ofart, historical treasures, or other similar assets for financial gain, provide the

following amounts required to be reported under SFAS 116 (ASC 958) relating to these items


Revenuesincluded in Form 


Assets includedin Form 990,PartX 


For Paperwork Reduction Act Notice, see the Instructions for Form 990.


Cat No 5 2283 D Schedule D (Form 990) 2012



CITIZENAUDIT.ORG PAGE #0019
Page2

 anizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (Continued)


3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its

collection items (check all that apply)


a public exhibition d Loan orexchange programs


b Scholarly research e Other


c Preservation forfuture generations


4 Provide a description of the organization's collections and explain how they furtherthe organization's exempt purpose in


Part 

5 During the year, did the organization solicit or receive donations ofart, historical treasures or other similar

assets to be sold to raise funds ratherthan to be maintained as part ofthe organization's collection? Yes N0


Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,

Part IV, line 9, or reported an amount on Form 990, Part X, line 21.


1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not

included on Form 990,Part l_YeS l_N0


b If "Yes," explain the arrangement in Part and complete the following table


 


Amount


C Beginning balance


d Additions during the year


3 Distributions during the year


f Ending balance


2a Did the organization include an amount on Form 990,Part X,|ine 21? I_Yes 

b IfYes,exp|ain the arrangement in Part Check here ifthe explanation has been provided in Part . . . . . . . . 

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back

1a Beginning ofyear balance


b Contributions


c Netinvestment earnings,gains,and losses


d Grants or scholarships


e Other expenditures forfacilities


and programs

f Administrative expenses

g End ofyear balance

2 Provide the estimated percentage of the current year end balance (line 1g, column held as


a Board designated or quasi-endowment l-


b Permanent endowment l-


C Temporarily restricted endowment l-


The percentages in lines 2a, 2b, and 2c should equal 100%

3a Are there endowment funds not in the possession of the organization that are held and administered for the

organization by Yes No

(i)unrelatedorganizations . . . . . . . . . . . . . . . . . . . . . . . . 3a(i)

(ii) related organizations . . . . . . . . . . . . . . . . . . . . . . . . 3a()

b If"Yes" to 3a(ii), are the related organizations listed as required on Schedule . . . . . . . . . 3b

4 Describe in Part the intended uses ofthe organization's endowment funds

M Land, Buildings, and Equipment. See Form 990, Part X, line 10.

Description of property Cost or other (b)Cost or other Accumulated Book value

basis (investment) basis (other) depreciation

1a Land


b Buildings


c Leasehold improvements


d Equipment . . . . . . . . . . . . . . . . 198,240 168,225 30,015

3,039 -249 3,288


Total. Add lines 1a through 1e (Column must equal Form 990, Part X, column (B), //ll- 33,303


Schedule D (Form 990) 2012



CITIZENAUDIT.ORG PAGE #0020
Schedule D (Form 990) 2012


Page 3

  InvestmentsOther Securities. See Form 990, Part X, line 12.


Description ofsecurity or category (b)Book value

(including name ofsecurity)


(1 )Financial derivatives


Method ofvaluation

Cost or end-of-year market value


(2 losely-held equity interests

Other


Total. (Column must equal Form 990, Part)C col (B) line 12) 


ram Related. See Form 990, Part X, line 13.

Description of investment type Book value


Method ofvaluation

Cost or end-of-year market value


Total. (Column must equal Form 990, Part)C col (B) line 13) 

Other Assets. See Form 990, Part X, line 15.

Description


Book value


Total. (Column must equal Form 990, Part X, line 15.)


Other Liabilities. See Form 990, Part X, line 25.

1 Description of liability Book value


Federal income taxes


Total. (Column must equal Form 990, Part)C col (B) line 25) p.


2. Fin 48 (ASC 740) Footnote In Part provide the text of the footnote to the organization's financial statements that reports the


organization's liability for uncertain tax positions under FIN 48 (ASC 740) Check here ifthe text ofthe footnote has been provided in

Part 


Schedule D (Form 990) 2012



CITIZENAUDIT.ORG PAGE #0021
Schedule D (Form 990) 2012


Page4


  Reconciliation of Revenue per Audited Financial Statements With Revenue per Return


Total revenue, gains, and other support per audited financial statements


1


2e


2 Amounts included on line 1 but not on Form 990, Part line 12

a Net unrealized gains on investments 2a

b Donated services and use offacilities 2b

c Recoveries of prior year grants 2c

d Other (Describe in Part 2d

e Add lines 2a through 2d

3 Subtract line 2e from line 1

Amounts included on Form 990, Part line 12, but not on line 1

Investment expenses not included on Form 990, Part line 7b 4a

Other (Describe in Part 4b

c Add|ines4aand 4b

5 Total revenue Add lines 3and 4c. (This must equal Form 990, Part I, line 12)


4c

. 5


W1 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return


Total expenses and losses per audited financial statements


1


2e


2 Amounts included on line 1 but not on Form 990, Part IX, line 25

a Donated services and use offacilities 2a

b Prior year adjustments 2b

c Otherlosses 2c

d Other (Describe in Part 2d

e Add lines 2a through 2d

3 Subtract line 2e from line 1

4 Amounts included on Form 990, Part IX, line 25, but not on line 1:

Investment expenses not included on Form 990, Part line 7b 4a

Other (Describe in Part 4b

c Add|ines4aand 4b

5 Total expenses Add lines 3 and 4c. (This must equal Form 990, Part I, line 18)


  Supplemental Information


Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9, Part lines 1a and 4, Part IV, lines 1b and 2b,

Part V, line 4, Part X, line 2, Part XI, lines 2d and 4b, and Part XII, lines 2d and 4b Also complete this part to provide any additional


information


Identifier


Return Reference


Explanation


Schedule D (Form 990) 2012



CITIZENAUDIT.ORG PAGE #0022
Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - 





scheduie J Compensation Information

(Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest

Compensated Employees

l- Complete if the organization answered "Yes" to Form 990,

Department ofthe Treasury part IV, question 23_


lntemal Revenue Service


l- Attach to Form 990. l- See separate instructions.


Name of the organization

Center for the Study of Carbon Dioxide

and Global Change


86-0902777


M Questions Regarding Compensation


1a


For Paperwork Reduction Act Notice, see the Instructions for Form 990.


OMB No 1545-0047


Open to Public

Inspection


Employer identification number


Check the appropiate box(es) if the organization provided any of the following to orfor a person listed in Form

990, Part VII, Section A, line 1a Complete Part to provide any relevant information regarding these items


I7 First-class or chartertravel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees


Discretionary spending account Personal services (e g maid, chauffeur, chef)


Ifany ofthe boxes in line 1a are checked, did the organization followa written policy regarding payment or

reimbursement or provision ofall ofthe expenses described above? If"No," complete Part to explain


Did the organization require substantiation priorto reimbursing or allowing expenses incurred by all officers,

directors, trustees, and the CEO/Executive Director, regarding the items checked in line la?


Indicate which, ifany, of the following the filing organization used to establish the compensation of the

organization's CEO/Executive Director Check all that apply Do not check any boxes for methods


used by a related organization to establish compensation ofthe CEO/Executive Director, but explain in Part 

Written employment contract


Compensation survey or study


Compensation committee

Independent compensation consultant


Form 990 of other organizations I7 Approval by the board or compensation committee


During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization

or a related organization


Receive a severance payment or change-of-control payment?

Participate in, or receive payment from, a supplemental nonqualified retirement plan?


Participate in, or receive payment from, an equity-based compensation arrangement?

If"Yes" to any oflines 4a-c, list the persons and provide the applicable amounts for each item in Part 


Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.


For persons listed in Form 990, Part VII, Section A, line la, did the organization pay or accrue any

compensation contingent on the revenues of


The organization?


Any related organization?


If"Yes," to line 5a or 5b, describe in Part 


For persons listed in Form 990, Part VII, Section A, line la, did the organization pay or accrue any

compensation contingent on the net earnings of


The organization?


Any related organization?


If"Yes," to line 6a or 6b, describe in Part 


For persons listed in Form 990, Part VII, Section A, line la, did the organization provide any non-fixed

payments not described in lines 5 and 6? If"Yes," describe in Part 


Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was

subject to the initial contract exception described in Regulations section 53 If"Yes," describe

in 


If"Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations

section 53 


Cat No 50053T


Yes Schedule J (Form 990) 2012



CITIZENAUDIT.ORG PAGE #0023
Schedule J (Form 990) 2012


M Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.


Page 2


For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row and from related organizations, described in the

instructions, on row (ii) Do not list any individuals that are not listed on Form 990, Part VII


Note.The sum ofcolumns for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts forthat individual


(A) Name and Title


(B) Breakdown ofW-2 and/or 1099-MISC compensation


(C) Retirement and


(D) Nontaxable


(E) Total ofcolumns (F) Compensation


Base (ii) Bonus other other deferred benefits reported as deferred

Com ensatlon incentive reportable compensation in prior Form 990

p compensation compensation

(1)RobertE Ferguson 275,335 275,335

None (ii)


Schedule J (Form 990) 2012



CITIZENAUDIT.ORG PAGE #0024
Schedu|eJ (Form 990)2012 Page3


  Supplemental Information

Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1aand for Part II


Also complete this part for any additional information


Identifier Return Reference Explanation


J, Part I, Line 1a Part I, Line 1a Relevant information

in regards to selections on 1a


Schedule J (Form 990) 2012



CITIZENAUDIT.ORG PAGE #0025
Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - 





SCHEDULE 0

(Form 990 or 990-EZ)


Department of the Treasury

lntemal Revenue Service


Supplemental Information to Form 990 or 990-EZ


Complete to provide information for responses to specific questions on

Form 990 or to provide any additional information.

l- Attach to Form 990 or 990-EZ.


OMB No 1545-0047


Open to Public

Inspection


Name of the organization


Center for the Study of Carbon Dioxide


and Global Change


Employer identification number


86-0902777


Identifier


Return Reference


Explanation


Form 990, Part VI, Line 19


Form 990, Part VI, Line 19 Other Organization Documents Publicly Available


No documents available to the public


Form 990, Part VI, Line 11b


Form 990, Part VI, Line 11b Form 990 Review Process


Form review ed by key officers



CITIZENAUDIT.ORG PAGE #0026
Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - 


DLN: 93493058004023


SCHEDULE R

(Form 990)


Department of the Treasury

lntemal Revenue Service


Related Organizations and Unrelated Partnerships


l- Complete if the organization answered "Yes" to Form 990, Part IV, line 33Attach to Form 990. l- See separate instructions.


OMB No 1545-0047


Open to Public

Inspection


Name of the organization

Center for the Study of Carbon Dioxide


and Global Change


Employer identification number


86-0902777

M Identification of Disregarded Entities (Complete if the organization answered "Yes" to Form 990, Part IV, line 33.)

(C) 


(3)

Name, address, and EIN (if applicable) of disregarded entity


Prima ry activity


Legal domicile (state

or foreign country)


Total income


Endofyear assets


Direct controlling


entity


M Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one

or more related taxexempt organizations during the tax year.)




Name, address, and EIN of related organization





(C)

Legal domicile (state








(9)


Primary activity Exempt Code section Public charity status Direct controlling Section 512(b)

or foreign country) (if section 501(c)(3)) entity (13) controlled

entity?

Yes No

cience cienti ic esearc c o

1 C025 2789 E Ridgewood Lane


Gilbert, AZ 85298

202778308





For Paperwork Reduction Act Notice, see the Instructions for Form 990.


Cat No 50135Y


Schedule R (Form 990) 2012



CITIZENAUDIT.ORG PAGE #0027
Schedule R (Form 990) 2012


Page 2


  Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" to Form 990, Part IV, line 34


because it had one or more related organizations treated as a partnership during the tax year.)




Name, address, and EIN of

related organization




Primary activity


(C)

Legal

domicile

(state or

foreign

country)




Direct

controlling

entity


(9) 

Predominant Share of Share of Disproprtionate Code VUBI

income(re|ated, total income endofyear allocations? amount in box


unrelated, assets 20 of

excluded from Schedule K-1


tax under (Fonn 1065)

sections 512-


514)

Yes




General or Percentage

managing ownership


partner?

Ya No


Part IV Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" to Form 990, Part IV,


line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)




Name, address, and EIN of

related organization




Primary activity


(C)


Legal

domicile

(state or foreign

country)





Direct controlling


e ntity




Type of entity

(C corp, S

corp,

or trust)




Sha re of total

income


(9) 

Share of end Percentage Section 512


ofyear ownership 


assets controlled

entity?

Yes No


Schedule R (Form 990) 2012



CITIZENAUDIT.ORG PAGE #0028
Schedu|eR(Form 990)2012 Page3


Transactions With Related Organizations (Complete if the organization answered "Yes" to Form 990, Part IV, line 34, 35b, or 36.)


Note. Complete line 1 ifany entity is listed in Parts II, or IV ofthis schedule Yes N0

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts 


a Receipt of interest (ii) annuities royalties or (iv) rent from a controlled entity 13 N0

b Gift, grant, or capital contribution to related organization(s) 11 N0

c Gift, grant, or capital contribution from related organization(s) 1C N0

d Loans or loan guarantees to or for related organization(s) 1d N0

e Loans or loan guarantees by related organization(s) 13 N0

f Dividends from related organization(s) 1f N0

g Sale ofassets to related organization(s) 19 N0

h Purchase ofassets from related organization(s) 1h N0

i Exchange ofassets with related organization(s) 11 N0

j Lease of facilities, equipment, or other assets to related organization(s) 15 N0

k Lease of facilities, equipment, or other assets from related organization(s) 1k N0

I Performance ofservices or membership orfundraising solicitations for related organization(s) 1' N0

m Performance ofservices or membership orfundraising solicitations by related organization(s) N0

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) 1" N0

0 Sharing of paid employees with related organization(s) 10 N0

p Reimbursement paid to related organization(s) for expenses 1P N0

q Reimbursement paid by related organization(s) for expenses 1! N0

r Othertransfer ofcash or property to related organization(s) 1r N0

s Othertransferofcash or property from related organization(s) 15 N0


2 Ifthe answerto any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds


(C) 

Name of other organization Transaction Amount involved Method of detennining amount involved

type (as)


Schedule R (Form 990) 2012



CITIZENAUDIT.ORG PAGE #0029
Schedule R (Form 990) 2012


Page4


M Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" to Form 990, Part IV, line 37.)

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross


revenue) that was not a related organization See instructions regarding exclusion for certain investment partnerships


(3) (C) (9) 

Name, address, and EIN of entity Primary activity Legal Predominant Are all partners Share of Share of Disproprtionate Code VUBI General or Percentage

domicile income section total endofyear allocations? amount in managing ownership

(state or (related, 501(c)(3) income assets box 20 partner?

foreign unrelated, organizations? of Schedule

country) excluded from K-1

tax under (Fonn 1065)

section 512-

514Schedule R (Form 990) 2012



CITIZENAUDIT.ORG PAGE #0030
Schedule R (Form 990) 2012


Page 5


  Supplemental Information


Complete this part to provide additional information for responses to questions on Schedule R (see instructions)


Identifier


Ret urn Reference


Explanation



CITIZENAUDIT.ORG PAGE #0031
Additional Data


Software ID:

Software Version:

EIN:


Name:


12000229

2012v2.0

86-0902777


Center for the Study of Carbon 

and Global Change


Return to Form 

Text from 2011/12 EO 990 (filed 2012/09), extracted with optical character recognition (see PDF)

See a Social Security Number? Say Something!
Report Privacy Problems to 
Or call the IRS Identity Theft Hotline at 1-800-908-4490

   

Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - 



Form990


Department of the Treasury
lntemal Revenue Seniice

Check if applicable
Address change

Name change
Initial return

Terminated

Amended return

Application pending

benefit trust or private foundation)

and ending 12-31-2011

Name of organization
Center for the Study of Carbon Dioxide
and Global Change
Doing Business As

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung

86-0902777

OMB No 1545-0047

2011

Open to Public
I-The organization may have to use a copy ofthis return to satisfy state reporting requirements Inspection

A For the 2011 calendar year, or tax year beginning 01-01-2011
Employer identification number

Number and street (or 0 box if mail is not delivered to street address)
PO Box 25697

Room/suite

Telephone number

(480)664-4493

Gross receipts 514,338

City or town, state or country, and ZIP 4
Tempe, AZ 85282

 

Name and address of principal officer

I Tax--exem pt status

I7 501(c)(3) 501(c)( )1 (insert no) 4947(a)(1) or 527

Website:F org

H(a) Is this a group return for

affiliates?

H(b) Are all affiliate included?


|7No

I-- Yes
|_Yes

If"No," attach a list (see instructions)
H(c) Group exemption number Ir

Form of organization '7 Corporation Trust Association Other 

Summary

Year of formation

1998

State of legal domicile AZ

1 Briefly describe the organization's mission or most significant activities
The Center for the Study ofCarbon Dioxide and Global Change was created to disseminate factual reports and sound commentary
on new developments in the world-wide scientific quest to determine the climatic and biological consequences ofthe ongoing rise
in the air's CO2 content It meets this objective through weekly online publication ofits CO2 Science magazine, which contains
editorials on topics ofcurrent concern and mini-reviews of recently published peer-reviewed scientific Journal articles, books, and
,3 other educational materials In this endeavor, the Center attempts to separate reality from rhetoric in the emotionally-charged
debate that swirls around the subject ofcarbon dioxide and global change In addition, to help students and teachers gain greater
insight into the biological aspects ofthis phenomenon, the Center maintains on-line instructions on how to conduct CO2
enrichment and depletion experiments in its Global Change Laboratory (located in its Education Center sect


L5
:5
2 Check this box ifthe organization discontinued its operations or disposed of more than 25% ofits net assets
3 Number ofvoting members ofthe governing body (Part VI, line 1a) 3

4 Number ofindependent voting members of the governing body (Part VI, line lb) 4
5 Total numberofindividuals 2a) 5
6 Total number ofvolunteers (estimate if necessary) 6
7aTota| unrelated business revenue from Part column (C), line 12 7a 0
Net unrelated business taxable income from Form 990-T, line 34 7b
Prior Year Current Year
8 Contributions and grants 1h) 877,417 518,962
Program service revenue (Part 2g) 119,072 5,957
10 Investmentincome (Part 3,4,and 7d 2,685 -10,965
11 5,6d,8c,9c,10c,and11e) 1,829 0
12 Total revenue--add lines 8 through 11 (must equal Part column (A), line
12) 1,001,003 513,954
13 Grants and similaramounts 1-3) 20,000 20,000
14 Benefits paid to orfor members (PartIX,co|umn 4) 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines
5.10) 624,032 488,346
an
5 16a Professionalfundraising fees (PartIX,co|umn 11e) 0
Total fundraising expenses (Part IX, column (D), line 25) F0
17 411,686 313,467
18 Totalexpenses Add lines 13-17 (mustequa|PartIX,co|umn 25) 1,055,718 821,813
19 Revenue less expenses Subtract line 18 from line 12 -54,715 -307,859
3 3 Beginning of Current End of Year
Ea Year
E3 20 Totalassets (Part X,|ine 16) 741,836 440,906
E.-E 21 Total liabilities (Part X, line 26) 4,534 11,463
22 Net assets orfund balances Subtract line 21 from line 20 737,302 429,443

Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any
knowledge.

2012-03-08

Sign Sig nature of officer Date

Here Craig Idso Treasurer

Type or print name and title
preparers Date Chneck if Freparergs taxpayer identification number
5, nature Troy o'De se -- see ins mc ions
Pald employed II 
Preparer'S FIrT'n's name (or yours TROY ODELL CPA PLC EIN 
if 
Use only address, and ZIP 4 1327 SAN PEDRO STREET
Phone no HI (480) 633-6456
GILBERT, AZ 85233

May the IRS discuss this return with the preparer shown above? (see instructions)

I7Yes



For Paperwork Reduction Act Notice, see the separate instructions.

Cat No 11282Y

Form 990 (2011)

Form 99o(2o11) Pagez

  Statement of Program Service Accomplishments
Check ifSchedu|e 0 contains a response to any question in this Part . . . . . . . . . .I--

1 Briefly describe the organization's mission

The Center for the Study ofCarbon Dioxide and Global Change was created to disseminate factual reports and sound commentary on new
developments in the world-wide scientific quest to determine the climatic and biological consequences ofthe ongoing rise in the air's CO2
content It meets this objective through weekly online publication of its CO 2 Science magazine, which contains editorials on topics ofcurrent
concern and mini-reviews of recently published peer-reviewed scientific journal articles, books, and other educational materials In this
endeavor, the Center attempts to separate reality from rhetoric in the emotionally-charged debate that swirls around the subject ofcarbon
dioxide and global change In addition, to help students and teachers gain greater insight into the biological aspects ofthis phenomenon, the
Center maintains on-line instructions on how to conduct CO2 enrichment and depletion experiments in its Global Change Laboratory (located
in its Education Center sect

2 Did the organization undertake any significant program services during the year which were not listed on
thepriorForm990or990-EZIf"Yes," describe these new services on Schedule 0

3 Did the organization cease conducting, or make significant changes in how it conducts, any program


If"Yes," describe these changes on Schedule 0
4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by

expenses Section 501(c)(3)and 501(c)(4) organizations and section 4947(a)(1)trusts are required to report the amount of
grants and allocations to others, the total expenses, and revenue, ifany, for each program service reported

4a (Code (Expenses 805,998 including grants of 20,000 (Revenue 5,957 

Disseminating factual reports and sound commentary on new developments in the world--wide scientific quest to determine the climatic and biological consequences
of the ongoing rise in the air's carbon dioxide content

4b (Code (Expenses including grants of (Revenue 

44; (Code (Expenses including grants of (Revenue 

4d Other program services (Describe in Schedule 0 
(Expenses including grants of$ (Revenue 

4e Total program service expenses!-$ 8 0 5 ,9 9 8
Form 990 (20 1 1)

Form 990 (201120a



Page 3
Part IV Checklist of Required Schedules

Yes No
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," Yes
complete Schedule A 1
Is the organization required to complete Schedule 5, Schedule of Contributors(see instructions)? 2 Yes
Did the organization engage in direct or indirect political campaign activities on behalf ofor in opposition to No
candidates for public office? If "Yes/'complete Schedule C, Part I 3
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) No
election in effect during the tax year? If "Yes,"complete Schedule C, Part the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes,"complete Schedule C, Part 5 NO
Did the organization maintain any donor advised funds or any similarfunds or accounts for which donors have the
right to provide advice on the distribution or investment ofamounts in such funds or accounts? If "Yes,"complete 
Schedule D, Part I 5 0
Did the organization receive or hold a conservation easement, including easements to preserve open space, 
the environment, historic land areas or historic structures? If "Yes,"complete Schedule D, Part II 7 0
Did the organization maintain collections ofworks ofart, historical treasures, or other similar assets? If "Yes," 
complete Schedule D, Part . 3 0
Did the organization report an amount in Part X, line 21, serve as a custodian for amounts not listed in Part X, or
provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," 
complete Schedule D, Part I 9 0
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, 10 No
permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part
Ifthe organization's answerto any ofthe following questions is 'Yes,'then complete Schedule D, Parts VI, VII,
IX, or as applicable
Did the organization report an amount for land, buildings, and equipment in Part X, |ine107 If "Yes,"complete 
Schedule D, Part VI 113 es
Did the organization report an amount for investments--other securities in Part X, line 12 that is 5% or more of 
its total assets reported in Part X, line 167 If "Yes,"complete Schedule D, Part VINE 11-5 0
Did the organization report an amount for investments--program related in Part X, line 13 that IS 5% or more of 
its total assets reported in Part X, line 167 If "Yes,"complete Schedule D, Part 11? 0
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets 
reported in Part X, line 167 If "Yes," complete Schedule D, Part 11d 0
Did the organization report an amount for other liabilities in Part X, line 257 If "Yes,"complete Schedule D, Part XE NO

11e

Did the organization's separate or consolidated financial statements for the tax year include a footnote that
addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes,"complete NO
Schedule D, Part X.
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes,"complete
Schedule D, Parts XI, XII, and 12a No
Was the organization included in consolidated, independent audited financial statements for the tax year? If
"Yes," and if the organization answered 'No'to line 12a, then completing Schedule D, Parts XI, XII, and is optional 12b NO
Is the organization a school described in section If "Yes/'complete ScheduleE 13 No
Did the organization maintain an office, employees, or agents outside ofthe United States? 14a No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment,
and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes, complete
Schedule F, Part] . 14b N0
Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or assistance to any 
organization or entity located outside the 7' If "Yes,"complete Part II and IV . 15 0
Did the organization report on Part IX, column (A), line 3, more than $5,000 ofaggregate grants or assistance to 
individuals located outside the If "Yes,"complete Schedulel-', Part and IV . 15 0
Did the organization report a total of more than $15,000, ofexpenses for professional fundraising services on 17 No
Part IX, column (A), lines 6 and 11e'-' If "Yes," complete Schedule G, Part I
Did the organization report more than $15,000 total offundraising event gross income and contributions on Part 
lines 1c and 8a? If "Yes/complete Schedule G, Part II 18 0
Did the organization report more than $15,000 ofgross income from gaming activities on Part line 9a? If 19 No
"Yes, complete Schedule G, Part 
Did the organization operate one or more hospitals? If "Yes,"complete ScheduleH 20a No
If"Yes" to line 20a, did the organization attach its audited financial statement to this return? Note. All Form 990
filers that operated one or more hospitals must attach audited financial statements 20',

Form 990 (2011)

Form 990 (2011Part II

IV

Part I

and V, line 1

Page 4
Part IV Checklist of Required Schedules (continued)

Did the organization report more than $5,000 ofgrants and other assistance to governments and organizations in 21 Yes
the United States on Part IX, column (A), line 17 If "Yes/'complete Schedule I, Parts I and II
Did the organization report more than $5,000 ofgrants and other assistance to individuals in the United States 22 
on Part IX, column (A), line 2? If "Yes/'complete Schedule I, Parts I and 0
Did the organization answer "Yes" to Part VII, Section A, questions 3, 4, or 5, about compensation ofthe 
organization's current and former officers, directors, trustees, key employees, and highest compensated 23 es
employees? If "Yes," complete Schedule] .
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000
as ofthe last day ofthe year, that was issued after December 31, 2002? If "Yes," answer questions 24b--24d and 
complete Schedule K. If "No, "go to line 25 24a 0
Did the organization invest any proceeds oftax-exempt bonds beyond a temporary period exception? 24b No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year 
to defease any tax-exempt bonds? 24C 0
Did the organization act as an "on behalf of" issuerfor bonds outstanding at any time during the year? 24,1 No
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with
a disqualified person during the year? If "Yes," complete Schedule L, Part I 253 N0
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior
year, and that the transaction has not been reported on any ofthe organization's prior Forms 990 or If 25b No
"Yes, complete Schedule L, Part I
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or
disqualified person outstanding as ofthe end ofthe organization's tax year? If "Yes/complete Schedule L, 25 yes
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial
contributor, or a grant selection committee member, or to a person related to such an individual? If "Yes," 27 N0
complete Schedule L, Part 
Was the organization a party to a business transaction with one of the following parties? (see Schedule L, Part IV
instructions for applicable filing thresholds, conditions, and exceptions)
A current or former officer, director, trustee, or key employee? If "Yes,"complete Schedule L, Part

28a No
A family member ofa current or former officer, director, trustee, or key employee? If "Yes," 
complete Schedule L, Part I . 23b 0
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was 
an officer, director, trustee, or owner? If "Yes," complete Schedule L, Part IV . 23? 0
Did the organization receive more than $25,000 in non-cash contributions? If "Yes,"complete ScheduleM 29 No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified 
conservation contributions? If "Yes,"complete ScheduleM 30 0
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes,"complete Schedule N, NO

31
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete
Schedule N, Part II 32 No
Did the organization own 100% ofan entity disregarded as separate from the organization under Regulations 
sections 301 7701-2 and 301 7701-3? If "Yes,"complete Schedule R, PartI 33 0
Was the organization related to any tax-exempt or taxable entity? If "Yes/complete Schedule R, Parts II, Il/, Yes

34
Is any related organization a controlled entity ofthe filing organization within the meaning ofsection 512(b)(13)? 35a NO
Did the organization receive any payment from or engage in any transaction with a controlled entity within the 35b 
meaning ofsection 51 2(b)(1 If "Yes/complete Schedule R, Part V, line 2 0
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related 
organization? If "Yes," complete Schedule R, Part V, line 2 35 0
Did the organization conduct more than 5% of its activities through an entity that is not a related organization 
and that is treated as a partnership for federal income tax purposes? If "Yes,"complete Schedule R, Part VI '5 37 0
Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 and 19? 
Note. All Form 990 filers are required to complete Schedule 0 33 0

Form 990 (2011)

Form 99o(2o11) Page5

Statements Regarding Other IRS Filings and Tax Compliance
Check ifSchedu|e 0 contains a response to any question in this Part . . . . . . . . . 

Yes No

1a Enterthe number reported in Box 3 of Form 1096 Enter-0- if not applicable

1a 11

Enter the number of Forms W-2G included in line 1a Enter-0- if not applicable 
1 0

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable
. . . . . . . . . . . . . . . . . . 1C N0

2a Enter the number ofemployees reported on Form W-3, Transmittal of Wage and Tax
Statements filed for the calendar year ending with or within the year covered by this

4
Ifat least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b Yes
Note. Ifthe sum oflines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
3a Did the organization have unrelated business gross income of$1,000 or more during the
N0
If"Yes," has it filed a Form 990-T forthis year? If "No,"provide an explanation in Schedule any time during the calendar year, did the organization have an interest in, or a signature or other authority
over, a financial account in a foreign country (such as a bank account or securities
43 No
If"Yes," enter the name ofthe foreign country Ir
See instructions for filing requirements for Form TD 90-22 1, Report of Foreign Bank and Financial Accounts
5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . 5a No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? 5b No
If"Yes" to line 5a or5b, did the organization file Form . . . . . . . . No
5c
6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the 6a No

organization solicit any contributions that were not tax deductible?

If"Yes," did the organization include with every solicitation an express statement that such contributions or gifts
5b N0

7 Organizations that may receive deductible contributions under section 170(c).

a Did the organization receive a payment in excess of$75 made partly as a contribution and partly for goods and 7a No
services provided to the payor?
If"Yes," did the organization notify the donor ofthe value ofthe goods or services providedDid the organization sell, exchange, or otherwise dispose oftangible personal property for which it was required to
N0
If"Yes," indicate the number of Forms 8282 filed during the year . . . . I 7d I 0

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit
7e N0

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? . . 7f No

Ifthe organization received a contribution ofqualified intellectual property, did the organization file Form 8899 as
79 N0

Ifthe organization received a contribution ofcars, boats, airplanes, or other vehicles, did the organization file a
7h N0

8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did
the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess
business holdings at any time during the yearSponsoring organizations maintaining donor advised fundsDid the organization make a distribution to a donor, donor advisor, or related personSection 501(c)(7) organizations. Enter

a Initiation fees and capital contributions included on Part line 12 . . . 10a
Gross receipts, included on Form 990, Part line 12, for public use ofclub 10b
facilities

11 Section 501(c)(12) organizations. Enter

a Gross income from members or shareholders . . . . . . . . . 11a
Gross income from other sources (Do not net amounts due or paid to other
sources against amounts due or received from them11b
12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12a No

If"Yes," enter the amount of tax-exempt interest received or accrued during the
year

12b

13 Section 501(c)(29) qualified nonprofit health insurance issuers.

a Is the organization licensed to issue qualified health plans in more than one state?
Note. All 501(c)(29) organizations must list in Schedule 0 each state in which they are licensed to issue
qualified health plans, the amount of reserves required by each state, and the amount of reserves the organization

allocated to each state 13a N0
Enter the aggregate amount of reserves the organization IS required to maintain by
the states in which the organization IS licensed to issue qualified health plans 13''
Enter the aggregate amount of reserves on hand
13c
14a Did the organization receive any payments for indoortanning services during the tax year"Yes," has it filed a Form 720 to report these payments? If "No,"provide an explanation in Schedule 0 . . 14b No

Form 990 (2011)

Form 990 (2011)

Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for
a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule

Page 6

0. See instructions.

Check ifSchedu|e 0 contains a response to any question in this Part VI .I7

Section A. Governing Body and Management

Yes No
1a Enter the number ofvoting members ofthe governing body at the end ofthe tax
year 1a 4

Enter the number ofvoting members included in line la, above, who are

independent 1b 0
2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any

other officer, director, trustee, or key employee? 2 Yes
3 Did the organization delegate control over management duties customarily performed by or under the direct

supervision of officers, directors or trustees, or key employees to a management company or other person? 3 N0
4 Did the organization make any significant changes to its governing documents since the prior Form 990 was

filed? N0
5 Did the organization become aware during the year ofa significant diversion of the organization's assets? 5 No

Did the organization have members or stockholders? No
7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or

more members ofthe governing body? 7a No

Are any governance decisions ofthe organization reserved to (or subject to approval by) members, stockholders, 7b No

or persons other than the governing body?
8 Did the organization contemporaneously document the meetings held or written actions undertaken during the
year by the following
The governing body? 8a No
Each committee with authority to act on behalfof the governing body? 8b No
9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the
organization's mailing address? If"Yes," provide the names and addresses in Schedule 0 . . 9 N0

Section B. Policies (This Section requests information about policies not required by the Internal

Revenue Code.)

Yes No
10a Did the organization have local chapters, branches, or affiliates? 10a No

If"Yes," did the organization have written policies and procedures governing the activities ofsuch chapters,
affiliates, and branches to ensure their operations are consistent with the organization's exempt lob 
purposes? 0

11a Has the organization provided a complete copy ofthis Form 990 to all members ofits governing body before filing
the form? 11a Yes
Describe in Schedule 0 the process, ifany, used by the organization to review the Form 990
12a Did the organization have a written conflict of interest policy? If "No,"go to line 13 12a No
Were officers, directors or trustees, and key employees required to disclose annually interests that could give
rise to conflicts? 12b N0
Did the organization regularly and consistently monitor and enforce compliance with the policy? If"Yes," describe
in Schedule 0 how this was done 12C N0
13 Did the organization have a written whistleblower policy? 13 No
14 Did the organization have a written document retention and destruction policy? 14 No
15 Did the process for determining compensation ofthe following persons include a review and approval by

independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

a The organization's CEO, Executive Director, or top management official 15a No
Other officers or key employees of the organization 15b No
If"Yes," to line 15a or 15b, describe the process in Schedule 0 (see instructions)

16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a
taxable entity during the year? 15a N0

If"Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its
participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the
organization's exempt status with respect to such arrangements? 16b No

Section C. Disclosure

17
18

19

20

List the States with which a copy ofthis Form 990 IS required to be fi|edIrAZ

Section 6104 requires an organization to make its Form 1023 (or 1024 ifapplicable), 990, and 990-T (501(c)
(3)s only) available for public inspection Indicate how you made these available Check all that apply

Own website Another's website I7 Upon request

Describe in Schedule 0 whether (and ifso, how), the organization made its governing documents, conflict of
interest policy, and financial statements available to the public See Additional Data Table

State the name, physical address, and telephone number ofthe person who possesses the books and records of the organization Ir

Sherwood Idso
631 Laguna Drive
Tempe,AZ 85282
(480)664-4493

Form 990 (2011)

Form 990(2011) Page7

  Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated
Employees, and Independent Contractors
Check ifSchedu|e 0 contains a response to any question in this Part VII . . . . . . . . . 

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization's

tax year
I List all ofthe organization's current officers, directors, trustees (whether individuals or organizations), regardless ofamount

ofcompensation, and current key employees Enter -0- in columns (D), (E), and (F) if no compensation was paid

I List all ofthe organization's current key employees, ifany See instructions for definition of "key employee 

I List the organization's five current highest compensated employees (other than an officer, director, trustee or key employee)

who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations

I List all ofthe organization's former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations

I List all ofthe organization's former directors or trustees that received, in the capacity as a former director ortrustee ofthe
organization, more than $10,000 of reportable compensation from the organization and any related organizations

List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest
compensated employees, and former such persons
Check this box if neither the organization nor any related organizations compensated any current or former officer, director, or trustee

(A) (B) (C) (D) (E) (F)
Name and Title Average Position (do not check Reportable Reportable Estimated
hours more than one box, compensation compensation amount of other
per unless person is both from the from related compensation
week an officer and a organization (W- organizations from the
(describe director/trustee) (W- 2/1099- organization and
hours I MISC) related
for C, 3 3.3: organizations
related 3 3 EE
organizations Schedule (1) Shenrvood Idso 30 00 0 0 0
President
(2) Robert Ferguson
None 40 00 248,780 0 0
(3) A""e Idso 30 00 80,000 0 0
Secretary
(4) Keith Idso
Vice President 0 00 0 0 0
(5) Idso 30 00 115,651 0 0
Treasurer

Form 990 (2011)

Form 99o(2o11) Page8
  Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) (B) (C) (D) (E) (F)
Name and Title Average Position (do not check Reportable Reportable Estimated
hours more than one box, compensation compensation amount of other
per unless person is both from the from related compensation
week an officer and a organization (W- organizations from the
(describe director/trustee) (W- 2/1099- organization and
hours I MISC) related
for -- 3.1: organizations
related 3 EE
organizations Schedule Sub-Tota| 
Total from continuation sheets to Part VII, Section A . . . . 
Total (add lines 444,431

2 Total number of individuals (including but not limited to those listed above) who received more than
$100,000 of reportable compensation from the organizationhrz

Yes No
3 Did the organization list any former officer, director ortrustee, key employee, or highest compensated employee
on line la? If "Yes/complete ScheduleJforsuch Individual . . . . . . . . . . . . . 3 No
4 For any individual listed on line la, is the sum of reportable compensation and other compensation from the
organization and related organizations greater than $150,000? If "Yes/'comp/ete Schedu/eJforsuch

5 Did any person listed on line la receive or accrue compensation from any unrelated organization or individual for
services rendered to the organization? If ScheduleJforsuch person . . . . . 5 No

Section B. Independent Contractors
1 Complete this table for yourfive highest compensated independent contractors that received more than
100,000 of compensation from the organization Report compensation for the calendar year ending with
or within the organization's tax year
(A) (B) (C)
Name and business address ion of services Com nsation

2 Total number of independent contractors (including but not limited to those listed above) who received more than
$100,000 ofcompensation from the organization II-0

 

Form 990 (2011)

Form 99o(2o11) Page9

Em Statement of Revenue

(A) (B) (C) (D)
Total revenue Related or Unrelated Revenue
exempt business excluded from
function revenue tax under
revenue sections
512, 513, or
514

1a Federated campaigns . . 1a

a: 

2| Membership dues . . . . 1b

we

Fundraising events . . . . 1c

Related organizations . . . 1d



my Government grants (contributions) 1e

  

 All other contributions, gifts, grants, and 1f 518,962

'5 3 similar amounts not included above 

Noncash contributions included in

EE lines la-1f$

,5 .5: Tota|.Add lines 1a-518.962

,3 Business Code
2a Media sales 5957 5,957
2 
3 



=5 All other program service revenue
-3-
i Tota|.Add lines 2a--5,957
3 Investment income (including dividends, interest
and other similar amounts) '10:581 '10:531
Income from investment of tax-exempt bond proceeds It 0
0
Real (ii) Personal
6a Gross rents
Less rental
expenses
Rental income
or(|oss)
Net rental income or (lossSecurities (ii) Other
73 Gross amount
from sales of
assets other
than inventory
Less cost or 384
other basis and
sales expenses
Gain or (loss) -384
Netgain or(|oss"334 "334
33 Gross income from fundraising
events (not including
3 
ofcontributions reported on line 1c)
ii: See PartIV,|ine 18
II a


Less direct expenses . . . 



Net income or (loss) from fundraising events . . 0

93 Gross income from gaming activities
See Part IV, line 19
a
Less direct expenses . . . 
Net income or (loss) from gaming activities . . .V 0
10a Gross sales ofinventory, less
returns and allowances
a
Less cost ofgoods sold . . 
Net income or (loss) from sales of inventory . . 0
Miscellaneous Revenue Business Code
11a

All other revenue
Tota|.Add lines 11a--11d
3.. 0
12 Total revenue. See Instructions . . . 
513,954 -10,955 5,957

Form 990 (2011)

Form 990 (2011)
Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns

Page 10

All other organizations must complete column (A) but are not required to complete columns 

B), (C). and (D)

CheckifSchedu|eO containsa response to any questioninthis PartIX . . 
Do not include amounts reported on lines 6b, (A) Managefizent and 
7b! 8b! 9b! and 10b of Part Total expenses expenses general expenses expenses

1 Grants and other assistance to governments and organizations
in the United States See Part IV, line 21 20,000 20,000
2 Grants and other assistance to individuals in the
United States See Part IV, line 22 0
3 Grants and other assistance to governments,
organizations, and individuals outside the United
States See PartIV,|ines 15 and 16 0
4 Benefits paid to or for members 0
5 Compensation of current officers, directors, trustees, and
key employees 195,651 195,651
6 Compensation not included above, to disqualified persons
(as defined under section 4958(f)(1)) and persons
described in section 4958(c)(3)(B) . 0
7 Other salaries and wages 263,780 263,780
Pension plan contributions (include section 401(k) and section
403(b) employer contributions) 0
9 Other employee benefits 0
10 Payroll taxes 28,915 28,915
11 Fees for services (non-employees)
a Management 0
Legal 0
Accounting 4,759 4,759
Lobbying 0
Professional fundraising See Part IV, line 17 0
Investment management fees 0
Other 0
12 Advertising and promotion 0
13 Office expenses 10,282 10,282
14 Information technology 0
15 Royalties 0
16 Occupancy 37,579 37,579
17 Travel 9,863 9,863
18 Payments of travel or entertainment expenses for any federal,
state, or local public officials 0
19 Conferences, conventions, and meetings 0
20 Interest 263 263
21 Payments to affiliates 0
22 Depreciation, depletion, and amortization 27,259 27,259
23 Insurance 10,407 10,407
24 Other expenses Itemize expenses not covered above (List
miscellaneous expenses in line 24f Ifline 24famount exceeds 10% of
line 25, column (A) amount, list line 24fexpenses on Schedule 0 

a Website hosting maintenance 34,797 34,797

Media/public relations 13,316 13,316

Experiments 32,304 32,304

Contract labor 103,626 103,626

Auto truck expenses 5,835 5,835

All other expenses 23,177 18,219 4,958
25 Total functional expenses. Add lines 1 through 24f 321,313 305,993 15,315 0
26 Joint costs. Check here Ir if following

SOP 98-2 (ASC 958-720) Complete this line only ifthe
organization reported in column (B) Joint costs from a
combined educational campaign and fundraising solicitation

Form 990 (2011)

Form 990 (2011)

Balance Sheet

Page 11

(A) (B)
Beginning ofyear End ofyear
1 Cash--non-interest-bearing 560.736 1 195.992
2 Savings and temporary cash investments 2 0
3 Pledges and grants receivable, net 3 0
4 Accounts receivable, net 4 0
5 Receivables from current and former officers, directors, trustees, key employees, and
highest compensated employees Complete Part II of
Schedule 59.872 5 0
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and
persons described in section 4958(c)(3)(B) Complete Part II of
Schedule 6 0
7 Notes and loans receivable, net 7 0
8 Inventories forsale or use 8 0
9 Prepaid expenses and deferred charges 9 0
10a Land, buildings, and equipment cost or other basis Complete Part 201.279
VI of Schedule 10a
Less accumulated depreciation 10b 146.111 70.900 10c 55.168
11 Investments--pub|ic|y traded securities 50.328 11 189.746
12 Investments--other securities See Part IV, line 11 12 0
13 Investments--program-related See Part IV, line 11 13 0
14 Intangible assets 14 0
15 Other assets See Part IV, line 11 15 0
16 Total assets. Add lines 1 through 15 (must equal line 34) 741.836 16 440.906
17 Accounts payable and accrued expenses 4.534 17 11.463
18 Grants payable 18
19 Deferred revenue 19
20 Tax-exempt bond liabilities 20
21 Escrow or custodial account liability CompletePart IVofScheduleD 21
22 Payables to current and former officers, directors, trustees, key
employees, highest compensated employees, and disqualified
persons Complete Part I I of Schedule 22
23 Secured mortgages and notes payable to unrelated third parties 23
24 Unsecured notes and loans payable to unrelated third parties 24
25 Other liabilities (including federal income tax, payables to related third parties,
and other liabilities not included on lines 17-24) Complete Part ofSchedu|e
. . 25
26 Total liabilities. Add lines 17 through 25 4.534 26 11.463
an Organizations that follow SFAS 117, check here II- |7 and complete lines 27
3 through 29, and lines 33 and 34.
27 Unrestricted net assets 737.302 27 429.443
28 Temporarily restricted net assets 28
29 Permanently restricted net assets 29
Organizations that do not follow SFAS 117, check here Ir and complete
:5 lines 30 through 34.
30 Capital stock or trust principal, or current funds 30
31 Paid-in or capital surp|us,or|and, building or equipment fund 31
32 Retained earnings, endowment, accumulated income, or other funds 32
133 33 Total net assets orfund balances 737.302 33 429.443
2 34 Total liabilities and net assets/fund balances 741,836 34 440,906

Form 990 (2011)

Form 990(2011) Page 12
Reconcilliation of Net Assets
Check ifSchedu|e 0 contains a response to any question in this Part XI 
1 Total revenue (must equal Part column (A), line 12)
1 513,954
2 Total expenses (must equal Part IX, column (A), line 25)
2 821,813
3 Revenue less expenses Subtract line 2 from line 1
3 -307,859
4 Net assets orfund balances at beginning ofyear (must equal Part X, line 33, column 
4 737,302
5 Other changes in net assets orfund balances (explain in Schedule O)
5
6 Net assets orfund balances at end ofyear Combine lines 3, 4, and 5 (must equal Part X, line 33, column
. . . . . . 5 429.443
  Financial Statements and Reporting
Check ifSchedu|e contains a response to any question in this Part XII .I--
Yes No
1 Accounting method used to prepare the Form 990 Cash I7 Accrual ther
Ifthe organization changed its method ofaccounting from a prior year or checked "Other," explain in
Schedule 0
2a Were the organization's financial statements compiled or reviewed by an independent accountant? 2a No
Were the organization's financial statements audited by an independent accountant? 2b No
If"Yes," to 2a or 2b, does the organization have a committee that assumes responsibility for oversight ofthe
audit, review, or compilation ofits financial statements and selection ofan independent accountant?
Ifthe organization changed either its oversight process or selection process during the tax year, explain in
Schedule 0 2c No
If"Yes" to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued
on a separate basis, consolidated basis, or both
I-- Separate basis Consolidated basis Both consolidated and separated basis
3a As a result ofa federal award, was the organization required to undergo an audit or audits as set forth in the
Single AuditAct and OMB 33 N0
If"Yes," did the organization undergo the required audit or audits? Ifthe organization did not undergo the required 3b No
audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits

Form 990 (2011)

Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - 



SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
lntemal Revenue Service

OMB No 1545-0047

Open to Public
Inspection

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.

Attach to Form 990 or Form 990-EZ. It See separate instruct ions.

Name of the organization
Center for the Study of Carbon Dioxide
and Global Change

Employer identification number

86-0902777

Reason for Public Charity Status (All organizations must complete this part.) See instructions
The organization is not a private foundation because it is (For lines 1 through 11, check only one box)

1 A church, convention ofchurches, or association ofchurches section 

2 A school described in section (Attach Schedule 

3 A hospital or a cooperative hospital service organization described in section 

4 A medical research organization operated in conjunction with a hospital described in section Enter the
hospital's name, city, and state

5 An organization operated for the benefit ofa college or university owned or operated by a governmental unit described in
section (Complete Part II 

6 A federal, state, or local government or governmental unit described in section 

7 I7 An organization that normally receives a substantial part ofits support from a governmental unit orfrom the general public
descnbedin
section 170(b)(1)(A)(vi) (Complete Part II 

8 A community trust described in section 170(b)(1)(A)(vi) (Complete Part II 

9 An organization that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross
receipts from activities related to its exempt functions--sub]ect to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization afterJune 30, 1975 See section 509(a)(2). (Complete Part 

10 An organization organized and operated exclusively to test for public safety Seesection 509(a)(4).

11 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of
one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) See section 509(a)(3). Check
the box that describes the type ofsupporting organization and complete lines 1 1e through 1 1h

a Type I I-- Type II I-- Type - Functionally integrated I-- Type - Other
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons
other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or
section 509(a)(2)
Ifthe organization received a written determination from the IRS that it is a Type I, Type II or Type supporting organization,
check this box I-
Since August 17, 2006, has the organization accepted any gift or contribution from any of the

following persons?

a person who directly or indirectly controls, either alone or together with persons described in (ii) Yes No
and below, the governing body ofthe the supported organization? 11g(i)

(ii) a family member ofa person described in above? 11g(ii)

a 35% controlled entity ofa person described in or (ii) above? 

Provide the following information about the supported organization(s)
(iv)
Type of I5 the (V)tf th 
I ou no I 
organization Orgamzatlon ,n (vii)
Name of (H) (descfibed on I I organization In organization In
C0 (I) lste '0 I I Amount of
supported EIN lines 1- 9 above co (00 your C0 (I)organI2e
your governing .) .2 support'?
organization section document-,, SUPPOIT '0 9
(see
instructionsTotal

For Paperwork Reduction Act Notice, see the Instructions for Form 990

Cat No 11285F ScheduleA(Form 990or990-EZ)2011

 

Schedule A (Form 990 or 990-EZ) 2011

Page 2

i Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of PartI or if the organization failed to qualify

under Part If the organization fails to qualify under the tests listed below, please complete Part 
Section A. Public Support

Calendar year (orfiscal year beginning

1

6

in)

Gifts, grants, contributions, and
membership fees received (Do not
include any "unusual

grants 

Tax revenues levied forthe
organization's benefit and either
paid to or expended on its

behalf

The value ofservices orfacilities
furnished by a governmental unit to
the organization without charge
Tota|.Add lines 1 through 3

The portion of total contributions
by each person (other than a
governmental unit or publicly
supported organization) included
on line 1 that exceeds 2% ofthe
amount shown on line 1 1, column
(0

Public Support. Subtract line 5 from
line 4

2007

2008

(C) 2009

2010

2011

Total

674,725

1,065,971

1,548,145

993,766

518,962

4,801,569

674,725

1,065,971

1,548,145

993,766

518,962

4,801,569

2,725,342

2,075,727

Section B. Total Support

Calendar year

7
8

10

11

12
13

(or fiscal year
beginning in)

2007

2008

(C) 2009

2010

2011

(f)Tota|

Amounts from line 4

674,725

1,065,971

1,548,145

993,766

518,962

4,801,569

Gross income from interest,
dividends, payments received on
securities loans, rents, royalties
and income from similar

sources

Net income from unrelated
business activities, whether or
not the business is regularly
carried on

Other income (Explain in Part
IV )Do not include gain or loss
from the sale ofcapital assets

1,829

1,829

Total support (Add lines 7
through 10)

4,803,398

Gross receipts from related activities, etc (See instructions 

|12|

First Five YearsIfthe Form 990 is for the organization's first, second, third, fourth, orfifth tax year as a 501(c)(3) organization,

check this box and stop here

Fl-

Section C. Computation of Public Support Percentage

14
15
16a

17a

18

Public Support Percentage for 2011 (line 6 column divided by line 11 column 
Public Support Percentage for 2010 Schedule A, Part II, line 14

33 1/3?/o support test--2011.Ifthe organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
33 1/3?/o support test--2010.Ifthe organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here.The organization qualifies as a publicly supported organization
organization did not check a box on line 13, 16a, or 16b and line 14

is 10% or more, and ifthe organization meets the "facts and circumstances" test, check this box and stop here. Explain

in Part IV how the organization meets the "facts and circumstances" test The organization qualifies as a publicly supported

irl'

organization

14

43 210 

15

37 530 

organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and ifthe organization meets the "facts and circumstances" test, check this box and stop here.

Explain in Part IV how the organization meets the "facts and circumstances" test The organization qualifies as a publicly

supported organization

Private Foundation Ifthe organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see

instructions

H7



irl'

Schedule A (Form 990 or 990-EZ) 2011

Schedule A (Form 990 or 990-EZ) 2011

Page 3

  Support Schedule for Organizations Described in IRC 509(a)(2)

(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under
Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year

1

7a


8

(or fiscal year beginning

m) (a)2007

2008 (c)2009 2010 2011 Total

Gifts, grants, contributions, and
membership fees received (Do not
include any "unusual grants 
Gross receipts from admissions,
merchandise sold or services
performed, orfacilities furnished in
any activity that IS related to the
organization's tax-exempt
purpose

Gross receipts from activities that
are not an unrelated trade or
business under section 513

Tax revenues levied forthe
organization's benefit and either
paid to or expended on its

behalf

The value ofservices orfacilities
furnished by a governmental unit to
the organization without charge
Tota|.Add lines 1 through 5
Amounts included on lines 1, 2,
and 3 received from disqualified
persons

Amounts included on lines 2 and 3
received from other than
disqualified persons that exceed
the greater of$5,000 or 1% ofthe
amount on line 13 for the year
Add lines 7a and 7b

Public Support (Subtract line 7c
from line 6 

Section B. Total Support

Calendar year (or fiscal year beginning

9
10a

11

12

13

14

2007 2008 (c)2009 2010 2011 (f)Tota|

in)

Amounts from line 6

Gross income from interest,
dividends, payments received on
securities loans, rents, royalties
and income from similar

sources

Unrelated business taxable
income (less section 511 taxes)
from businesses acquired after
June 30, 1975

Add lines 10a and 10b

Net income from unrelated
business activities not included
in line 10b, whether or not the
business IS regularly carried on
Other income Do not include
gain or loss from the sale of
capital assets (Explain in Part
IV 

Total support (Add lines 9, 10c,
11 and 12 

First Five Years Ifthe Form 990 IS for the organization's first, second, third, fourth, orfifth tax year as a 501(c)(3) organization,
check this box and stop here

irl'

Section C. Computation of Public Support Percentage

15 Public Support Percentage for 2011 (line 8 column divided by line 13 column 15
16 Public support percentage from 2010 Schedule 15 15
Section D. Computation of Investment Income Percentage
17 Investment income percentage for 2011 (line 10c column divided by line 13 column 17
18 Investment income percentage from 2010 Schedule A, Part line 17 13
19a 33 1/3?/o support tests--2011.Ifthe organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not
more than 33 check this box and stop here. The organization qualifies as a publicly supported organization PI-
33 1/3?/o support tests--2010.Ifthe organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line
18 is not more than 33 check this box and stop here. The organization qualifies as a publicly supported organization FI-
2O Private Foundation Ifthe organization did not check a box on line 14, 19a or 19b, check this box and see instructions FI-

Schedule A (Form 990 or 990-EZ) 2011

Schedu|eA (Form 990 or990-EZ)2011 Page4

Part IV Supplemental Information. Supplemental Information. Complete this part to provide the explanation
required by Part II, line 10; Part II, line 17a or 17b; or Part line 12. Also complete this part for any
additional information. (See instructions).

Facts And Circumstances Test

Explanation

Schedule A (Form 990 or 990-EZ) 2011

Iefile GRAPHIC print -

Do NOT PROCESS As Filed Data - DLN: 93493068005032]

 OMB No 1545-0047
99?' Supplemental Financial Statements  1

It Complete if the organization answered "Yes," to Form 990,
Depaltmenl 0111191193910 Part IV, line 6, 7, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b

lntemal Revenue Service

Name of the organization
Center for the Study of Carbon Dioxide
and Global Change

Open to Public
Inspection

Employer identification number

It Attach to Form 990. It See separate instruct ions.

86-0902777

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the

organization answered "Yes" to Form 990, Part IV, line 6.

U1-hluiui-I

Donor advised funds Funds and other accounts

Total number at end of year

Aggregate contributions to (during year)

Aggregate grants from (during year)

Aggregate value at end ofyear

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised

funds are the organization's property, subject to the organization's exclusive legal control? 1- Yes 1- NO
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be

used only for charitable purposes and not for the benefit ofthe donor or donor advisor, or for any other purpose

conferring impermissible private benefit 1- YES 1- N0

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

1

O.fiU'fll

Purpose(s) ofconservation easements held by the organization (check all that apply)
1- Preservation ofland for public use (e recreation or pleasure)
1- Protection of natural habitat

1- Preservation ofan historically importantly land area
1- Preservation ofa certified historic structure

1- Preservation ofopen space

Complete lines 2a--2d ifthe organization held a qualified conservation contribution in the form ofa conservation
easement on the last day ofthe tax year

Held at the End of the Year

Total number ofconservation easements 2a
Total acreage restricted by conservation easements 2b
Number ofconservation easements on a certified historic structure included in 2c
Number ofconservation easements included in acquired after 8/17/06 2d

Number ofconservation easements modified, transferred, released, extinguished, or terminated by the organization during

the taxable year It

Number ofstates where property subject to conservation easement IS located I-

Does the organization have a written policy regarding the periodic monitoring, inspection, handling ofviolations, and

enforcement ofthe conservation easements it holds? 1- YES 1- N0
Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year F-

Amount ofexpenses incurred in monitoring, inspecting, and enforcing conservation easements during the year



Does each conservation easement reported on line 2(d) above satisfy the requirements ofsection

170(h)(4)(B)(i)and |--Yes l_No

In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, ifapplicable, the text of the footnote to the organization's financial statements that describes
the organization's accounting for conservation easements

  Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.

Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

1a Ifthe organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text ofthe footnote to its financial statements that describes these items
[3 Ifthe organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works ofart,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items
(1) Revenues included in Form 990, Part line 1 It 
(")Assets includedin Form 990,PartX 
2 Ifthe organization received or held works ofart, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 relating to these items
a Revenues included in Form 990, Part line 1 
13 Assets includedin Form 990,PartX 

For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990

Cat No 52283D Schedule D(Form 990) 2011

Schedule (Form 990) 2011
 anizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (Continued)

Page 2

 

3 Using the organization's accession and other records, check any of the following that are a significant use of its collection
items (check all that apply)
a 1' publlc 1- Loan or exchange programs
1- Scholarly research 1- Other
1- Preservation for future generations
4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in
Part XIV
5 During the year, did the organization solicit or receive donations ofart, historical treasures or other similar
assets to be sold to raise funds ratherthan to be maintained as part ofthe organization's collection? 1- Yes 1- N0
Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990,Part 
If "Yes," explain the arrangement in Part XIV and complete the following table
Amount
Beginning balance
'1 Additions during the year
9 Distributions during the year
Ending balance
2a Did the organization include an amount on Form 990,Part X,|ine 21? 1_Yes 1_No
If"Yes," explain the arrangement in Part XIV
Part Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back
1a Beginning ofyear balance
Contributions
Investment earnings orlosses
Grants or scholarships
Other expenditures forfacilities
and programs
Administrative expenses
End ofyear balance
2 Provide the estimated percentage ofthe year end balance held as
a Board designated or quasi-endowment It
Permanent endowment It
Term endowment F-
3a Are there endowment funds not in the possession ofthe organization that are held and administered for the
organization by Yes No
unrelated organizations 3a(i)
(ii) related organizations . . . . . . . . . . . . . 3a(11)
If"Yes" to 3a(ii), are the related organizations listed as required on Schedule 3b
4 Describe in Part XIV the intended uses of the organization's endowment funds

Land, Buildings, and Equipment. See Form 990, Part X, line 10.

Description of property

Cost or other

(b)Cost or other

Accum lated

Book value

basis (investment) basis (other) depreciation

1a Land

Buildings

Leasehold improvements

(1 Equipment 198,240 147,926 50,314

Other . . . . . . . . . . . . . . . 3,039 --1,815 4,854
Total. Add lines la-1e (Column should equal Form 990, Part X, column (B), line Ir 55,168

Schedule (Form 990) 2011

Schedule (Form 990) 201 1

  Investments--other Securities. See Form 990, Part X, line 12.

Page 3

Description ofsecurity or category
(including name ofsecurity)

(b)Book value

Method ofvaluation
Cost or end-of-year market value

(1 )Financial derivatives

(2 losely-held equity interests

Other

Total. (Column should equal 990, PartX, col (B) line 12) 

Investments--Pro ram Related. See Form 990, Part X, line 13.

Description of investment type

Book value

Method ofvaluation
Cost or end-of-year market value

Total. (Column should equal Form 990, Part)(, col (B) line 13) 

Other Assets. See Form 990, Part X, line 15.

Description

Book value

Total. (Column should equal Form 990, Part X, col.(B) line 15.)

Other Liabilities. See Form 990, Part X, line 25.

1 Description of Liability

Amount

Federal Income Taxes

Total. (Column should equal Form 990, PartX, col (3) line 25) p.

2. Fin 48 (ASC 740) Footnote In Part XIV, provide the text of the footnote to the organization's financial statements that reports the
organization's liability for uncertain tax positions under FIN 48 (ASC740)

Schedule (Form 990) 2011

Schedule (Form 990) 201 1

Page 4

  Reconciliation of Change in Net Assets from Form 990 to Financial Statements

Total revenue (Form 990, Part column (A), line 12)
Total expenses (Form 990, Part IX, column (A line 25)

Excess or (deficit) forthe year Subtract line 2 from line 1
Net unrealized gains (losses) on investments

Donated services and use offacilities

Investment expenses

Prior period adjustments

Other (Describe in Part XIV)

Total adjustments (net) Add lines 4 - 8



10 Excess or (deficit) forthe year perfinancial statements Combine lines 3 and 9



10

Reconciliation of Revenue per Audited Financial Statements With Revenue per Return

Total revenue, gains, and other support per audited financial statements
2 Amounts included on line 1 but not on Form 990, Part line 12

1

2e

4c
5

nses per Return

a Net unrealized gains on investments 2a
Donated services and use offacilities 2b
Recoveries of prior year grants 2c
Other (Describe in Part XIV) 2d
Add lines 2a through 2d
3 Subtract line 2e from line 1
4 Amounts included on Form 990, Part line 12, but not on line 1
Investment expenses not included on Form 990, Part line 7b 4a
Other (Describe in Part XIV) 4b
Add|ines4aand 4b
5 Total Revenue Add lines 3and 4c. (This should equal Form 990, Part I, line 12 . .
E5111 Reconciliation of Expenses per Audited Financial Statements With Expe
1 Total expenses and losses per audited financial
statements
2 Amounts included on line 1 but not on Form 990, Part IX, line 25
a Donated services and use offacilities 2a
Prior year adjustments 2b
Otherlosses 2c
Other (Describe in Part XIV) 2d
Add lines 2a through 2d
3 Subtract line 2e from line 1
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
Investment expenses not included on Form 990, Part line 7b 4a
Other (Describe in Part XIV) 4b
Add|ines4aand 4b
5 Total expenses Add lines 3 and 4c. (This should equal Form 990, Part I, line 18)

Part XIV Supplemental Information

1

2e

Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9, Part lines la and 4, Part IV, lines lb and 2b,
Part V, line 4, Part X, Part XI, line 8, Part XII, lines 2d and 4b, and Part lines 2d and 4b Also complete this part to provide any

additional information

Identifier Return Reference Explanation

Schedule (Form 990) 2011

Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493068005032
Schedu|eI OMB No 1545-0047

(Form 990) Grants and Other Assistance to Organizations,  1
Governments and Individuals in the United States

Complete if the organization answered "Yes to Form 990 Part IV line 21 or 22. -
Department of the Treasury Attach to F(;rm 990 I I open t? P_ubl'C
Internal Revenue Service In5PeCt1?n

Name of the organization Employer identification number
Center for the Study of Carbon Dioxide

and G|oba|Change 
General Information on Grants and Assistance

 

1 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? . .

2 Describe in Part IV the organization's procedures for monitoring the use ofgrant funds in the United States

Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to

Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use
Part IV and Schedule I-1 (Form 990) if additional space IS neededName and address of EIN IRC Code Amount ofcash Amount of non- Method of Description of Purpose ofgrant
organization section grant cash valuation non-cash assistance or assistance
or government ifapplicable assistance (book, FMV,
appraisal,
other)
(1) CO2Science2789 20-2778308 20,000 0 Scientific research

Ridgewood Lane
Gi|bert,AZ 85298

See Additional Data Table

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50055P Schedule I (Form 990) 2011

Schedule I (Form 990) 2011

Page 2

  Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Use Schedule I-1 (Form 990) if additional space is needed.

(a)Type of grant or assistance

(b)Number of
recipients

(c)Amount of
cash grant

(d)Amount of
non-cash assistance

(e)Method ofvaluation
(book,
FMV, appraisal, other)

(f)Description of non-cash assistance

Part IV Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.

Identifier Return Reference

Explanation

Schedule I (Form 990) 2011

Iefile GRAPHIC print - DO NOT PROCESS I As Filed Data - I



schedune Compensation Information
'Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
It Complete if the organization answered "Yes" to Form 990,
Department of the Treasury part IV, question 23_

lntemal Revenue Service

Name of the organization
Center for the Study of Carbon Dioxide
and Global Change

OMB No 1545-0047

It Attach to Form 990. It See separate instruct ions.

86-0902777

Questions Regarding Compensation

1a

9

For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990

Open to Public
Inspection

Employer identification number

Check the appropiate box(es) ifthe organization provided any ofthe following to or for a person listed in Form
990, Part VII, Section A, line la Complete Part to provide any relevant information regarding these items

1- First-class or charter travel 1- Housing allowance or residence for personal use
1- Travel for companions 1- Payments for business use of personal residence
1- Tax idemnification and gross-up payments 1- Health or social club dues or initiation fees

1- Discretionary spending account 1- Personal services (e maid, chauffeur, chef)

Ifany of the boxes in line 1a are checked, did the organization followa written policy regarding payment or
reimbursement orprovision ofall the expenses described above? If"No," complete Part to explain

Did the organization require substantiation priorto reimbursing or allowing expenses incurred by all
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line la?

Indicate which, ifany, ofthe following the organization uses to establish the compensation ofthe

organization's CEO/Executive Director Check all that apply

1- Compensation committee 1- Written employment contract
1- Independent compensation consultant 1- Compensation survey or study
1- Form 990 of other organizations 1- Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization
or a related organization

Receive a severance payment or change-of-control payment?
Participate in, or receive payment from, a supplemental nonqualified retirement plan?

Participate in, or receive payment from, an equity-based compensation arrangement?
If"Yes" to any oflines 4a-c, list the persons and provide the applicable amounts for each item in Part 

Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.

For persons listed in form 990, Part VII, Section A, line la, did the organization pay or accrue any
compensation contingent on the revenues of

The organization?

Any related organization?
If"Yes," to line 5a or 5b, describe in Part 

For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of

The organization?
Any related organization?
If"Yes," to line 6a or 6b, describe in Part 

For persons listed in Form 990, Part VII, Section A, line la, did the organization provide any non-fixed
payments not described in lines 5 and 6? If"Yes," describe in Part 

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regs section 53 If"Yes," describe
in Part 

If"Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations
section 53 

Cat No 50053T

Yes Schedule (Form 990) 2011

Schedule (Form 990) 2011

Page 2
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use Schedule J--1 if additional space needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row and from related organizations, described in the
instructions on row (ii) Do not list any individuals that are not listed on Form 990, Part VII
Note. The sum ofcolumns for each listed individual must equal the total amount of Form 990, Part VII, Section A, line la, columns (D) and (E) for that individual
(A) Name (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and (D) Nontaxable (E) Total ofcolumns (F) Compensation
Ba (ii) Bonus 8, mi) Other other deferred benefits reported in prior
55,' .ncent.Ve reportable compensation Form 990 or
Compensa Compensation compensation Form 990-EZ

(1)RobertE Ferguson (I) 248'780

(II)

Schedule (Form 990) 2011

Schedule (Form 990) 2011

Page 3

  Supplemental Information

Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1aAlso complete this part for any additional information

Identifier

Ret urn Reference

Explanation

Schedule (Form 990) 2011

Iefile print - DO NOT PROCESS As Filed Data - DLN: 93493068005032]

Schedule Transactions with Interested Persons OMB 
1F?1m 990 990421 It Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,  1 1
or Form 990-EZ, Part lines 38a or 40b.

Depar1mentoftheTreasury It Attach to Form 990 or Form 990-EZ. ItSee separate inst ruct ions. Open to Public
lntemal Revenue Service Inspection

Name of the organization Employer identification number
Center for the Study of Carbon Dioxide

and Global Change

86-0902777
Excess Benefit Transactions (section 501(c)(3) and section 501 organizations only).
Complete ifthe organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b


1 Name ofdisqualified person of tr-arrgactron Corrected?
Yes No
2 Enter the amount oftax imposed on the organization managers or disqualified persons during the year under

3 Enter the amount oftax, ifany, on line 2, above, reimbursed by the organization . . . . . . . It 
Loans to and/or From Interested Persons.
Complete ifthe organization answered "Yes" on Form 990, Part IV, line 26 or Form 990-EZ, Part V, line 38a


Name of interested person and (c)Origina| In Approved 
(d)|3a|ance due default? by board or agreement?
purpose 0F9an|Zat|0n principal amount Commttee(1) Craig Idso

Construct facilities 40,400 No Yes Yes

Total . . . . . It 

Grants or Assistance Benefitting Interested Persons.
Com lete if the or anization answered "Yes" on Form 990 Part IV line 27.

(b)Re|ationship between interested person
and the 0 anization

Name of interested person (c)A mount ofgrant or type ofassistance

 

For Privacy Act and Paperwork Reduction Act Notice, see the Cat No 50056A

Schedule (Form 990 or 990-EZ) 2011
Instructions for Form 990 or 990-EZ.

Schedule (Form 990 or 990-EZ) 2011

Page 2

Part IV Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

Name of interested person

Relationship
between interested
person and the
organization

A mount of
transaction

Description of transaction

Sharing of
organization's
revenues?

Yes

No

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule (see instructions)

Identifier

Return Reference

Explanation

Schedule (Form 990 or 990-EZ) 2011

Iefile GRAPHIC print -

DO NOT PROCESS As Filed Data - 



SCHEDULE 0
(Form 990 or 990-EZ)

Department of the Treasury
lntemal Revenue Service

Name of the organization

Center for the Study of Carbon Dioxide

and Global Change

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on

Form 990 or to provide any additional information.
it Attach to Form 990 or 990-EZ.

OMB No 1545-0047

2011

Open to Public

Inspection

 

Employer identification number

86-0902777

Identifier

Return Reference

Explanation

Form 990, Part VI, Line 19

Form 990, Part VI, Line 19 Other Organization Docurrients Publicly Available

No docurrients available to the public

Form 990, Part VI, Line 11

Form 990, Part VI, Line 11 Form 990 Review Process

Form review ed by key officers

Iefile print - DO NOT PROCESS As Filed Data - DLN: 93493068005032

SCHEDULE Related Organizations and Unrelated Partnerships 15470047
(Form  Ir Complete if the organization answered "Yes" to Form 990, Part IV, line 33Attach to Form 990. It See separate inst ruct ions.

Department of the Treasury
lntemal Revenue Service

Open to Public
Inspection

Name of the organization Employer identification number
Center for the Study of Carbon Dioxide

and Global Change

86-0902777
Identification of Disregarded Entities (Complete if the organization answered "Yes" on Form 990, Part IV, line 33.)

(C) 
Name, address, and EIN of disregarded entity Primary activity Legal domicile (state Total income End--of--year assets Direct controlling
or foreign country) entity

Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one
or more related tax-exempt organizations during the tax year.)

(9)
(ci) (0 Section 51233113)
Name, address, and EIN of related organization Primary activity Legal domicile (state Exempt Code section Public charity status Direct controlling Controrred
or foreign country) (if section 501(c)(3)) entity orgamzatlon
Yes No
(1) C02Science
2789 Rmgewood Lane Scientific Research AZ 501(c)(3) No
Gilbert, AZ 85298
20-2778308

For Privacy Act and Paperwork Reduction Act Notice, see the Instruct ions for Form 990Schedule (Form 990) 2011

Schedule (Form 990) 2011

Page 2

Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34
related organizations treated as a partnership during the tax year.)

because it had one or more


Name, address, and EIN
of

related 0 rga ization


Primary activity

(C)
Legal
domicile
(state or
foreign
country)

Direct controlling



entity


Predominant income
(related, unrelated,
excluded from tax
under sections 512-

514)


Share of total

|l'lCOl'l"Ie

(9)

Share of end-of-

year
assets

(11)

Disproprtionate

allocations?

Yes

(1)

Code V--UBI
amount in box 20 of
Schedule K-1
(Form 1065)


General or 
managing Percentage
partner? ownership
Yes No

Part IV Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV,
line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)



Name, address, and EIN of related organization

(13)

Prima ry activity

"1 (9)
Legal domicile Direct controlling Type of entity Share of total Share of
(state or entity (C corp, corp, mcome end-of-year
foreign or tmst) assets
cou ntry)


Percentage
ownership

Schedule (Form 990) 2011

Page3

Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, 35A, or 36.)

Note. Complete line 1 ifany entity is listed in Parts II, orIV Yes N0
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts 

a Receipt of interest (ii) annuities royalties (iv) rent from a controlled entity 13 N0
Gift, grant, or capital contribution to related organization(s) 111 N0
Gift, grant, or capital contribution from related organization(s) N0
Loans or loan guarantees to or for related organization(s) 1131 N0
Loans or loan guarantees by related organization(s) 13 N0
Sale ofassets to related organization(s) 11" N0
Purchase ofassets from related organization(s) 19 N0
Exchange ofassets with related organization(s) 111 N0
i Lease of facilities, equipment, or other assets to related organization(s) 11 N0
Lease offacilities, equipment, or other assets from related organization(s) 1i N0
Performance ofservices or membership orfundraising solicitations for related organization(s) 11' N0
I Performance ofservices or membership orfundraising solicitations by related organization(s) 11 N0
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) 1111 N0
Sharing of paid employees with related organization(s) 111 N0
Reimbursement paid to related organization(s) for expenses 10 N0

Reimbursement paid by related organization(s) for expenses 1P N0
Other transfer ofcash or property to related organization(s) 111 N0
Othertransferofcash or property from related organization(s) 11 N0

2 Ifthe answerto any ofthe above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds

(C) 
Transaction Method of determining amount
Name of other organization Amount involved ,m,O,Ved
(1)
(2)
(3)
(4)
(5)
(6)

Schedule (Form 990) 2011

Schedule (Form 990) 2011

Page 4

Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.)

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross
revenue) that was not a related organization See instructions regarding exclusion for certain investment partnerships

(C) (9) (1) (1)
Name, address, and EIN of Primary activity Legal domicile Predominant Are all Share of Disproprtionate allocations? Code V--UBI General or 

entity (state or income(re|ated, partners Share of end-of-year amount in box managing percentage
foreign unrelated, section total income assets 20 of Schedule K-1 partner? 
country) excluded from 501(c)(3) (Form 1065)

tax under organizations?
sections 512-
514Schedule (Form 990) 2011

Additional Data

Software ID:
Software Version:
EIN:

Name:

Schedule (Form 990) 2011

  Supplemental Information

11000144
2011v1.2
86-0902777

Center for the Study of Carbon Dioxide
and Global Change

Complete this part to provide additional information for responses to questions on Schedule (see instructions)

Identifier Return Reference

Explanation

Return to Form

Page 5

Additional Data

Software ID: 11000144
Software Version: 2011v1.2
EIN: 86-0902777

Name: Center for the Study of Carbon Dioxide
and Global Change

Form 990, Special Condition Description:

Special Condition Description

Text from 2010/12 EO 990 (filed 2011/09), extracted with optical character recognition (see PDF)

Iefile GRAPHIC print - DO NOT PROCESS As Filed Data -  

W990 
E 

Department of the Treasury 
Internal Revenue Service 

A For the 

B Check if applicable 
Address change 

Name change 

Initial return 

Number and street (or P 0 box if marl is not delivered to street address) Room/suite 
PO Box 25697 
Temtinated 
Amended return City or town, state or country, and ZIP 4 

Application pending 

benefit trust or private foundation) 

2010 calendar year, or tax year beginning 01-01-2010 
C Name of organization 
Center for the Study of Carbon Dioxide 
and Global Change 

and ending 12-31-2010 

Return of Organization Exempt From Income Tax 

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 

 
OMB No 1545-0047 

2010 

Open to Public 
organization may have to use a copy ofthis return to satisfy state reporting requirements Inspection 

D Employer identication number 

86-0902777 

Doing Business As 

E Telephone number 

(480)664-4493 

Tempe, AZ 85282 

G Gross receipts 1,001,003 

F Name and address ofprincipal officer 

I Taxexempt status 

I7 501(c)(3) 501(c)( )1 (Insert no) 4947(a)(1) or 527 

J Website:II- org 

H(a) Is this a group return for af|iates7 Yes '7 No 

H(b) Are all affiliates included? Yes I7 No 
If"No," attach a list (see instructions) 

Group exemption number  

K Form of organization '7 Corporation Trust Association Other  

M Summary 

L Year of formation 1998 M State of legal domicile AZ 

Signature Block 

1 Briefly describe the organization's mission or most significant activities 
The Centerforthe Study ofCarbon Dioxide and Global Change was created to disseminate factual reports and sound commentary 
on new developments in the world-wide scientific quest to determine the climatic and biological consequences ofthe ongoing rise 
in the air's CO2 content It meets this objective through weekly online publication ofits CO2 Science magazine, which contains 
editorials on topics ofcurrent concern and mini-reviews of recently published peer-reviewed scientific Journal articles, books, and 
4, other educational materials In this endeavor, the Center attempts to separate reality from rhetoric in the emotionally-charged 
E debate that swirls around the subject ofcarbon dioxide and global change In addition, to help students and teachers gain greater 
E insight into the biological aspects ofthis phenomenon, the Center maintains on-line instructions on how to conduct C02 
5 enrichment and depletion experiments in its Global Change Laboratory (located in its Education Center sect 
 
 
L5 
3:5 
E3 2 Check this box ifthe organization discontinued its operations or disposed of more than 25% ofits net assets 
E 3 Number ofvoting members ofthe governing body (Part VI, line 1a) 3 4 
 
E 4 Number ofindependent voting members ofthe governing body (Part VI, line 1b) 4 
5 Totalnumberofindividuals employedin calendar year 2010 (Part V,|ine 2a) 5 
6 Total number ofvolunteers (estimate if necessary) 6 
7aTota| unrelated business revenue from Part column (C), line 12 7a 0 
b Net unrelated business taxable income from Form 990-T, line 34 7b 
Prior Year Current Year 
Contributions and grants 1,548,145 877,417 
g 9 Program service revenue 2g) 4,393 119,072 
E 10 Investmentincome (A), lines 3,4,and 7d) 90 2,685 
I 11 Other revenue 5,6d,8c,9c,10c,and11e) 1,829 
12 Total revenueadd lines 8 through 11 (must equal Part column (A), line 
12) 1,552,628 1,001,003 
13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) 31,000 20,000 
14 Benefits paid to or for members (Part IX, column (A), line 4) 0 
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5- 
10) 602,653 624,032 
 
5 16a Professional fundraising fees (Part IX, column (A), line 11e) 0 
E b Total fundraising expenses (Part column (D), line 25) II-0 
17 Other expenses (PartIX,co|umn 11a11d,11f24f) 590,295 411,686 
18 Totalexpenses Add lines 13-17 (must equa|PartIX,co|umn (A), line 25) 1,223,948 1,055,718 
19 Revenue less expenses Subtract line 18 from line 12 328,680 -54,715 
l . . 
E .1. Beginning of Current End of Year 
5% Year 
 
EE 20 Totalassets (Part X,|ine 16) 804,053 741,836 
E-E 21 Total liabilities (Part X, line 26) 12,036 4,534 
22 Net assets orfund balances Subtract|ine21from|ine20 792,017 737,302 

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my 
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than ofcer) is based on all information of which preparer has any 

knowledge. 
2011-03-02 
Sign Sig nature of officer Date 
Here Craig D Idso Treasurer 
Type or print name and title 
Preparer's signature D t Check lf Self PTIN 
preparer'5 name TTOY OIDEH Troy a e employed F F 
Pald Firms name P TROY D ODELL CPA PLC . 
P Firm 5 EIN I- 
re arer 
p Firms address I 1327 W SAN PEDRO STREET Phone no (480) 63} 
Use Only 
6456 
GILBERT, AZ 85233 
May the IRS discuss this return with the preparer shown above? (see instructions) Yes I No 

For Paperwork Reduction Act Not ice, see the separate instructions. 

Cat No 11282Y 

Form 990 (2010) 


CITIZENAUDIT.ORG PAGE #003
Form 990 (2010) Page 2 

  Statement of Program Service Accomplishments 
CheckifSchedu|eO containsa response to any questionin this . . . . . . . . .  

1 Briefly describe the organization's mission 

The Centerforthe Study ofCarbon Dioxide and Global Change was created to disseminate factual reports and sound commentary on new 
developments in the world-wide scientific quest to determine the climatic and biological consequences ofthe ongoing rise in the air's CO2 
content It meets this objective through weekly online publication ofits CO2 Science magazine, which contains editorials on topics ofcurrent 
concern and mini-reviews of recently published peer-reviewed scientific Journal articles, books, and other educational materials In this 
endeavor, the Center attempts to separate reality from rhetoric in the emotionally-charged debate that swirls around the subject ofcarbon 
dioxide and global change In addition, to help students and teachers gain greater insight into the biological aspects ofthis phenomenon, the 
Center maintains on-line instructions on how to conduct CO2 enrichment and depletion experiments in its Global Change Laboratory (located 
in its Education Center sect 

2 Did the organization undertake any significant program services during the year which were not listed on 
the priorForm990 or 990-EZ7 . . . . . . . . . . . . . . . . . . . . IYes l7No 
IfYes," describe these new services on Schedule 0 

3 Did the organization cease conducting, or make significant changes in how it conducts, any program 
servicesl_Yes l7No 

IfYes, describe these changes on Schedule O 

4 Describe the exempt purpose achievements for each ofthe organization's three largest program services by expenses 
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount ofgrants and 
allocations to others, the total expenses, and revenue, ifany, for each program service reported 

4a (Code (Expenses 1,025,823 including grants of 20,000 (Revenue 2,723  

Disseminating factual reports and sound commentary on new developments in the worldwide scientific quest to determine the climatic and biological consequences 
of the ongoing rise in the airs carbon dioxide content 

4b (Code (Expenses including grants of (Revenue  
4.: (Code (Expenses including grants of (Revenue  
4d Other program services (Describe in Schedule 0) 

(Expenses including grants of$ (Revenue  
4e Total program service expensesli-$ 1,02 5,82 3 

Form 990 (2010) 


CITIZENAUDIT.ORG PAGE #004
Form 990 (201020a 

 

Page 3 
E Checklist of Required Schedules 
Yes No 
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," Yes 
complete Schedule Ag 1 
Is the organization required to complete Schedule B, Schedule ofContributors (see instruction)? E 2 Yes 
Did the organization engage in direct or indirect political campaign activities on behalfofor in opposition to No 
candidates for public office? If "Yes,complete Schedule C, Part I 3 
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) No 
election in effect during the tax year? If Yes,complete Schedule C, Part II 4 
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, 
assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes/complete Schedule C, Part N 
5 0 
Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the 
right to provide advice on the distribution or investment ofamounts in such funds or accounts? If Yes,complete N 
Schedule D, PartI 5 0 
Did the organization receive or hold a conservation easement, including easements to preserve open space, N 
the environment, historic land areas or historic structures? If Yes,complete Schedule D, Part II 7 0 
Did the organization maintain collections of works ofart, historical treasures, or other similar assets? If "Yes, N 
complete Schedule D, Part E . 3 0 
Did the organization report an amount in Part X, line 21, serve as a custodian for amounts not listed in Part X, or 
provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes, N 
complete Schedule D, Part I 9 0 
Did the organization, directly or through a related organization, hold assets in term, permanent,or quasi- 10 No 
endowments? If "Yes,complete Schedule D, Part 
Ifthe organization's answerto any ofthe following questions is Yes,then complete Schedule D, Parts VI, VII, 
IX, or X as applicable 
Did the organization report an amount for land, buildings, and equipment in Part X, |ine10? If Yes/complete Y 
Schedule D, Part VLE 113 es 
Did the organization report an amount for investmentsother securities in Part X, line 12 that is 5% or more of N 
its total assets reported in Part X, line 16? If Yes/complete Schedule D, Part VINE 1-15 0 
Did the organization report an amount for related in Part X, line 13 that is 5% or more of N 
its total assets reported in Part X, line 16? If Yes/complete Schedule D, Part VIILE 11? 0 
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets N 
reported in Part X, line 16? If "Yes,complete Schedule D, Part 11d 0 
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes,complete Schedule D, Part XE No 
11e 
Did the organization's separate or consolidated financial statements forthe tax year include a footnote that 
addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If Yes,complete 1 No 
Schedule D, Part X. 
Did the organization obtain separate, independent audited financial statements for the tax year? If Yes, 
complete Schedule D, Parts XI, XII, and 123 No 
Was the organization included in consolidated, independent audited financial statements forthe tax year? If 
"Yes," and if the organization answered Noto line 12a, then completing Schedule D, Parts XI, XII, and is optional 12b N 0 
Is the organization a school described in section If "Yes,complete ScheduleE 13 N 
o 
Did the organization maintain an office, employees, or agents outside ofthe United States? 14a No 
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program N 
service activities outside the United States? If Yes, complete Schedule F, PansIand IV . 14b 0 
Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or assistance to any N 
organization or entity located outside the U S If Yes,complete ScheduleF, Parts II and IV 15 0 
Did the organization report on Part IX, column (A), line 3, more than $5,000 ofaggregate grants or assistance to N 
individuals located outside the U S If "Yes/complete ScheduleF, Parts and IV 15 0 
Did the organization report a total of more than $15,000, ofexpenses for professional fundraising services on 17 No 
Part IX, column (A), lines 6 and 1 1e? If Yes,complete Schedule G, Part I (see instructions) 
Did the organization report more than $15,000 total offundraising event gross income and contributions on Part N 
lines 1c and 8a? If Yes,complete Schedule G, Part II 13 0 
Did the organization report more than $15,000 ofgross income from gaming activities on Part line 9a? If 19 No 
"Yes, complete Schedule G, Part  
Did the organization operate one or more hospitals? If Yes,complete ScheduleH 20a No 
IfYes to line 20a, did the organization attach its audited financial statement to this return? Note. Some Form 20b 

990 filers that operate one or more hospitals must attach audited financial statements (see instructions) 

Form 990 (2010) 


CITIZENAUDIT.ORG PAGE #005
Form 990 (2010Part I I 

IV 

Part I 

and V, [me 1 

Page 4 
M Checklist of Required Schedules (continued) 
Did the organization report more than $5,000 ofgrants and other assistance to governments and organizations in 21 Yes 
the United States on Part IX, column (A), line 17 If "Yes/complete Schedule I, Parts I and II 
Did the organization report more than $5,000 ofgrants and other assistance to individuals in the United States 22 N 
on Part IX, column (A), line 27 If "Yes/complete Schedule I, Parts I and 0 
Did the organization answer Yes to Part VII, Section A, questions 3, 4, or 5, about compensation ofthe Y 
organization's current and former officers, directors, trustees, key employees, and highest compensated 23 es 
employees? If Yes, complete Schedule] 
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 
as ofthe last day ofthe year, that was issued after December 31, 2002? If "Yes/answerlines 24b24d and N 
complete Schedule K. If "No, go to line 25 24a 0 
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b No 
Did the organization maintain an escrow account other than a refunding escrow at any time during the year N 
to defease any tax-exempt bonds? 24C 0 
Did the organization act as an on beha|fof issuer for bonds outstanding at any time during the year? 24d No 
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with 
a disqualified person during the year? If Yes/complete Schedule L, Part I 253 N0 
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior 
year, and that the transaction has not been reported on any ofthe organization's prior Forms 990 or 990-EZ7 If 25b No 
"Yes, complete Schedule L, Part I 
Was a loan to or by a current orformer officer, director, trustee, key employee, highly compensated employee, or 
disqualified person outstanding as ofthe end ofthe organization's tax year? If Yes/complete Schedule L, 25 Yes 
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial 
contributor, or a grant selection committee member, or to a person related to such an individual? If "Yes, 27 N0 
complete Schedule L, Part  
Was the organization a party to a business transaction with one ofthe following parties? (see Schedule L, Part IV 
instructions for applicable filing thresholds, conditions, and exceptions) 
A current or former officer, director, trustee, or key employee? If Yes,"complete Schedule L, Part 
28a No 
A family member ofa current or former officer, director, trustee, or key employee? If Yes, N 
complete Schedule L, Part IV E 235 0 
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was N 
an officer, director, trustee, or direct or indirect owner? If Yes, complete Schedule L, Part IV 23? 0 
Did the organization receive more than $25,000 in non-cash contributions? If Yes/complete ScheduleM 29 N0 
Did the organization receive contributions ofart, historical treasures, or other similar assets, or qualified N 
conservation contributions? If "Yes/complete Schedule M 30 0 
Did the organization liquidate, terminate, or dissolve and cease operations? If Yes/complete Schedule N, N 
31 0 
Did the organization sell, exchange, dispose of, ortransfer more than 25% ofits net assets? If Yes,"complete 
Schedule N, Part II 32 No 
Did the organization own 100% ofan entity disregarded as separate from the organization under Regulations N 
sections 301 7701-2 and 301 7701-37 If Yes/complete Schedule R, PartI 33 0 
Was the organization related to any tax-exempt or taxable entity? If Yes/complete Schedule R, Parts II, IV, Yes 
34 
Is any related organization a controlled entity within the meaning ofsection 512(b)(13)7 35 N 
0 
Did the organization receive any payment from or engage in any transaction with a controlled entity within the 
meaning of section 5 If Yes/complete Schedule R, Part V, line 2 l_Yes l7No 
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related N 
organization? If Yes, complete Schedule R, Part V, [me 2 35 0 
Did the organization conduct more than 5% ofits activities through an entity that is not a related organization N 
and that is treated as a partnership for federal income tax purposes? If Yes/complete Schedule R, Part VI 37 0 
Did the organization complete Schedule O and provide explanations in Schedule 0 for Part VI, lines 11 and 197 
Note.A|| Form 990 filers are required to complete Schedule O 38 No 

Form 990 (2010) 


CITIZENAUDIT.ORG PAGE #006
Form 990 (2010) Page 5 

m Statements Regarding Other IRS Filings and Tax Compliance 
CheckIfSchedu|eO contalnsa response to any questIonIn thIs PartV . . . . . . . . . 0 

Yes No 
1a Enter the number reported In Box 3 of Form 1096 Enter -0- If not  
1a 0 
b Enterthe number of Forms W-2G Included In |Ine 1a Enter-the organIzatIon comply wIth backup rules for reportable payments to vendors and reportable 
gamlng (gamb|Ing)wInnIngs to prIze wInners7 . . . . . . . . . . . . . . . . . . 1C N0 
2a Enter the number ofemployees reported on Form W-3, of Wage and Tax 
Statements fI|ed for the calendar year wIth or wIthIn the year covered by thIs 
0 
b Ifat least one Is reported on |Ine 2a, dId the organlzatlon fI|e all requlred federal employment tax returns? 
2b No 
Note. Ifthe sum ofllnes 1a and 2a Is greaterthan 250, you may be requlred to e-fI|e (see Instructlons) 
3a the organlzatlon have unrelated buslness gross Income of$1,000 or more durIng the 
No 
b IfYes," has It fI|ed a Form 990-T for thIs year? If No,provIde an expI'anatIon In Schedule any tlme durlng the calendar year, dId the organlzatlon have an Interest In, or a slgnature or other authorlty 
over, a fInancIa| account In a forelgn country (such as a bank account, securItIes account, or othernanclal 
accountIf"Yes," enterthe name ofthe forelgn country I-- 
See Instructlons forfI|Ing requlrements for Form TD F 90-22 1, Report of Forelgn Bank and FInancIa| Accounts 
5a Was the organlzatlon a party to a prohIbIted tax shelter transactlon at any tlme durlng the tax year? . . 5a No 
b any taxable party notIfy the organlzatlon that It was or IS a party to a prohIbIted tax shelter transactlon? 5b No 
c IfYes to |Ine 5a or 5b, dId the organlzatlon fI|e Form 8886-Does the organlzatlon have annual gross recelpts that are normally greaterthan $100,000, and dId the 6a No 
organlzatlon so|IcIt any contrIbutIons that were not tax  
b IfYes," dId the organlzatlon Include wIth every so|IcItatIon an express statement that such contrIbutIons or  
N0 
7 Organizations that may receive deductible contributions under section 170(c). 
a the organIzatIon recelve a payment In excess of$75 made partly as a contrIbutIon and partly for goods and 7a No 
servlces provlded to the payor7 
b IfYes, dId the organlzatlon notIfy the donor ofthe value ofthe goods or servlces provldedthe organlzatlon sell, exchange, or otherwlse dlspose personal property for It was requlred to 
N0 
d IfYes,IndIcate the number of Forms 8282 fI|ed durlng the year . . . . 7d 0 
e the organlzatlon recelve any funds, dlrectly or Indlrectly, to pay premlums on a personal benet 
7e N0 
f the organlzatlon, durIng the year, pay premlums, dlrectly or Indlrectly, on a personal benet contract? . . 7f No 
g Ifthe organlzatlon recelved a contrIbutIon ofqua|IfIed Intellectual property, dId the organlzatlon le Form 8899 as 
79 N0 
h Ifthe organIzatIon recelved a contrIbutIon ofcars, boats, alrplanes, or other vehlcles, dId the organIzatIon le a 
7h N0 
8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations.  
the organlzatlon, or a donor advlsed fund malntalned by a sponsorlng organlzatlon, have excess 
buslness at any tlme durIng the yearSponsoring organizations maintaining donor advised funds. 
the organIzatIon make any taxable dIstrIbutIons under sectlon 49667 . . . . . . . . . 9a No 
the organlzatlon make a dIstrIbutIon to a donor, donor advlsor, or related personSection 501(c)(7) organizations. E nter 
InItIatIon fees and capltal contrIbutIons Included on Part |Ine 12 . . . 10a 
Gross recelpts, Included on Form 990, Part |Ine 12, for pub|Ic use ofclub 10b 
facI|ItIes 
11 Section 501(c)(12) organizations. E nter 
Gross Income from members or shareholders . . . . . . . . . 11a 
Gross Income from other sources (Do not net amounts due or paId to other sources 
agalnst amounts due or recelved from them11b 
12a Section 4947(a)(1) non-exempt charitable trusts. Is the organIzatIon fI|Ing Form 990 In |Ieu of Form 10417 12a No 
b IfYes, enter the amount oftax-exempt Interest recelved or accrued durIng the 
13 Section 501(c)(29) qualified nonprofit health insurance issuers. 
a Is the organlzatlon llcensed to Issue qua|IfIed health plans In more than one state? 
Note. See the Instructlons for addItIona| Informatlon the organlzatlon must report on Schedule 0 133 N0 
b Enter the amount of reserves the organlzatlon IS requlred to maIntaIn by the states 
In the organlzatlon IS llcensed to Issue qua|IfIed health plans 13' 
c Enterthe amount ofreserves on hand 
13c 
14a the organIzatIon recelve any payments for Indoor servlces durlng the tax year"Yes," has It led a Form 720 to report these payments? If No,provIde an explanatton In Schedule 0 . . 14b No 

Form 990 (2010) 


CITIZENAUDIT.ORG PAGE #007
Form 990 (2010) 

W Governance, Management, and Disclosure For each Yes" response to lines 2 through 7b below, and for 
a No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 

Page 5 

0. See instructions. 

Check ifSchedu|e 0 contains a response to any question in this Part VI  
Section A. Governing Body and Management 
Yes No 
1a Enter the number ofvoting members ofthe governing body at the end ofthe tax 
1a 4 
b Enter the number ofvoting members included in line 1a, above, who are 
1b 0 
2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any 
other officer, director, trustee,or key employee? 2 Yes 
3 Did the organization delegate control over management duties customarily performed by or underthe direct 
supervision ofofficers,directors ortrustees,or key employees toa managementcompany or other person? 3 N0 
4 Did the organization make any significant changes to its governing documents since the prior Form 990 was 
filed? N0 
Did the organization become aware during the year ofa significant diversion ofthe organization's assets? No 
Does the organization have members or stockholders? No 
7a Does the organization have members, stockholders, or other persons who may elect one or more members ofthe 
governing body? 7a N0 
b Are any decisions ofthe governing body subject to approval by members, stockholders, or other persons? 7b No 
8 Did the organization contemporaneously document the meetings held or written actions undertaken during the 
year by the following 
The governing body? 8a No 
Each committee with authority to act on behalf ofthe governing body? 8b No 
9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the 
organization's mailing address? IfYes," provide the names and addresses in Schedule 0 . . 9 N0 
Section B. Policies (This Section B requests information about policies not required by the Internal 
Revenue Code.) 
Yes No 
10a Does the organization have local chapters, branches, or affiliates? 10a No 
b IfYes," does the organization have written policies and procedures governing the activities ofsuch chapters, 
affiliates, and branches to ensure their operations are consistent with those ofthe organization? 10b N0 
11a Has the organization provided a copy ofthis Form 990 to all members ofits governing body before filing the form? 
11a Yes 
b Describe in Schedule 0 the process, ifany, used by the organization to review this Form 990 
12a Does the organization have a written conflict ofinterest policy- If "No,go to line 13 12a No 
b Are officers, directors ortrustees, and key employees required to disclose annually interests that could give rise 
to conflicts? 12b N0 
c Does the organization regularly and consistently monitor and enforce compliance with the policy? IfYes, 
describe in Schedule 0 how this is done 12C N0 
13 Does the organization have a written whistleblower policy- 13 No 
14 Does the organization have a written document retention and destruction policy? 14 No 
15 Did the process for determining compensation ofthe following persons include a review and approval by 
independent persons, comparability data, and contemporaneous substantiation ofthe deliberation and decision? 
The organization's CEO, Executive Director, or top management official 15a No 
Other officers or key employees ofthe organization 15b No 
If"Yes" to line 15a or 15b, describe the process in Schedule 0 (See instructions) 
16a Did the organization invest in, contribute assets to, or participate in a Joint venture or similar arrangement with a 
taxable entity during the year? 153 N0 
b IfYes, has the organization adopted a written policy or procedure requiring the organization to evaluate its 
participation in Joint venture arrangements under applicable federal tax law, and taken steps to safeguard the 
organization's exempt status with respect to such arrangements? 16b No 

Section C. Disclosure 

17 
18 

19 

20 

List the States with which a copy ofthis Form 990 is required to be fi|edII- 

Section 6104 requires an organization to make its Form 1023 (or 1024 ifapplicable), 990, and 990-T (501(c) 
(3)s only) available for public inspection Indicate how you make these available Check all that apply 

Own website Another's website 

Describe in Schedule 0 whether (and ifso, how), the organization makes its governing documents, conflict of 
interest policy, and financial statements available to the public See Additional Data Table 

l7 Upon request 

State the name, physical address, and telephone number ofthe person who possesses the books and records ofthe organization  

Sherwood B Idso 
631 E Laguna Drive 
Tempe,AZ 85282 
(480)664-4493 

Form 990 (2010) 


CITIZENAUDIT.ORG PAGE #008
Form 990 (2010) Page 7 

  Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated 
Employees, and Independent Contractors 
CheckifSchedu|eO containsa response to any questionin this . . . . . . . . .  

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 

1a Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization's 
tax year 

I List all ofthe organization's current officers, directors, trustees (whether individuals or organizations), regardless ofamount 
ofcompensation, and current key employees Enter -0- in columns (D), (E), and (F) if no compensation was paid 

I List all ofthe organization's current key employees, ifany See instructions for definition of"key employee 
I List the organization's five current highest compensated employees (otherthan an officer, director, trustee or key employee) 

who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the 
organization and any related organizations 

I List all ofthe organization's former officers, key employees, and highest compensated employees who received more than $100,000 
of reportable compensation from the organization and any related organizations 

I List all ofthe organization's former directors ortrusteesthat received, in the capacity as a former director or trustee ofthe 
organization, more than $10,000 of reportable compensation from the organization and any related organizations 

List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest 
compensated employees, and former such persons 

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee 

(A) (B) (C) (D) (E) (F) 
Name and Title Average Position (check all Reportable Reportable Estimated 
hours that apply) compensation compensation amount ofother 
per In I from the from related compensation 
week 3,5 organization (W- organizations from the 
(describe :9 E ELE (W- 2/1099- organization and 
hours E E 3" MISC) related 
for organizations 
related '14 
organizations E .1-.  
In E. E 3 
Schedule II-- B- 
o) E 3 
(1) 5he"d B Idso President  
(2) Robert E Ferguson 
None 40 00 X 312,500 0 0 
(3) M A""e Idso Secretary  
(4) Keith Idso 
Vice President Idso 30 00 X X X 113,333 0 0 

Treasurer 

Form 990 (2010) 


CITIZENAUDIT.ORG PAGE #009
Form 990 (2010) 
  Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) 

Page 8 

(A) (B) (C) (D) (E) 
Name and Title Average Position (check all Reportable Reportable 
hours that apply) compensation compensation 
per from the from related 
'13 I 
week 3,5 organization (W- organizations 
(describe 5% E E, g 2/1099- 
hours E E E 3 _n MISCrelated -Ii 
ganizations Schedule E  
O) I1 

(F) 
Estimated 
amount of other 
compensation 
from the 
organization and 
related 
organizations 

 
c Totalfrom continuation sheets to Part VII,SectionA . . . . F 
d Total (add lines 546,666 
2 Total number ofindividuals (including but not limited to those listed above) who received more than 
$100,000 in reportable compensation from the organization!-2 
Yes No 
3 Did the organization list any former officer, director ortrustee, key employee, or highest compensated employee 
on line 1a? If Yes,compi'ete 5chedui'eJforsuch individual . . . . . . . . . . . . . N0 
4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the 
organization and related organizations greater than $150,000? If "Yes/complete Schedulelforsuch 
individual . . . . . . . . . . . . . . . . . . . . . . . . . . Yes 
5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for 
services rendered to the organization? If Yes/complete Schedulelforsuch person . . . . No 
Section B. Independent Contractors 
1 Complete this table for your five highest compensated independent contractors that received more than 
$100,000 ofcompensation from the organization 
(A) (B) (C) 

Name and business address Description of services 

Compensation 

2 Total number ofindependent contractors (including but not limited to those listed above) who received more than 

$100,000 in compensation from the organization II-0 

Form 990 (2010) 


CITIZENAUDIT.ORG PAGE #010
Form 990 (2010) 
Emil Statement of Revenue 

Page 9 

(A) (B) (C) (D) 
Total revenue Related Unrelated Revenue 
or business 
exempt revenue excluded 
function from 
tax 
revenue under 
sechons 
512, 
513, or 
514 
g 3 1a Federated campaigns . . 1a 
i: E 
E E b Membership dues . . . . 1b 
E 
c Fundraising events . . . . 1c 
E a. 
d Related organizations . . . All other contributions, gifts, grants, and 1f 877,417 
Jag similar amounts not included above 
EE 9 Noncash contributions included in lines 1a1f  
 
{ll h Total.Add lines 1a-1f 877,417 
cu Business Code 
 
5 2a Media sales 2,723 2,723 
 
E b Consulting services 116,349 116,349 
 
 
E d 
i e 
 
E f Allother program service revenue 
5- 
-3- 
g o a . ines a  
ii T t I Addl 2 2f 119 072 
3 Investment income (including dividends, interest 
and other similar amounts) L585 1585 
Income from investment of taxexempt bond proceeds It 0 
5 Royalties . I 0 
Real (ii) Personal 
6a Gross Rents 
b Less rental 
expenses 
C Rental income 
or(|oss) 
d Net rental income or (loss) 0 
Securities (ii) Other 
73 Gross amount 
from sales of 
assets other 
than inventory 
b Less costor 
other basis and 
sales expenses 
C Gain or(|oss) 
d Net gain or(|oss) 0 
3 83 Gross income from fundraising events 
5 (not including 
T 
E ofcontributions reported on line 1c) 
See Part IV, line 18 
I- 
'll a 
.E 
 
b Less direct expenses . . . b 
c Netincome fundraising events 0 
93 Gross income from gaming activities See Part IV, line 19 a 
b Less direct expenses . 
c Netincome gaming activities 0 
10aGross sales ofinventory, less 
returns and allowances 
a 
b Less cost ofgoods sold . . b 
c Netincome sales ofinventory I 0 
Miscellaneous Revenue Business Code 
113 Expense recovery 1'829 L829 
b 
c 
dA|| other revenue 
e Total. Add lines 11a11d 
.. 1,329 
12 Total revenue. See Instructions  
1,001,003 4,514 119,072 

Form 990 (2010) 


CITIZENAUDIT.ORG PAGE #011
Form 990 (2010) 
M Statement of Functional Expenses 

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. 
All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D). 

Page 10 

Do not include amounts reported on lines 6b(ED) 
Totalexpenses rogram service anagement an un raising 
7b! 8b! 9b! and 10' f Part VHL expenses general expenses expenses 
1 Grants and other assistance to governments and organizations 
in the U S See Part IV, line 21 20,000 20,000 
2 Grants and other assistance to individuals in the 
U S See Part IV,|ine 22 0 
3 Grants and other assistance to governments, 
organizations, and individuals outside the U S See 
Part IV, lines 15 and 16 0 
Benefits paid to or for members 0 
5 Compensation ofcurrent officers, directors, trustees, and 
key employees 234,166 234,166 
6 Compensation not included above, to disqualified persons 
(as defined under section 4958(f)(1)) and persons 
described in section 4958(c)(3)(B) 0 
7 Other salaries and wages 357,935 357,935 
Pension plan contributions (include section 401(k) and section 
403(b) employer contributions) 0 
9 Other employee benefits 0 
10 Payroll taxes 31,931 31,931 
a Fees for services (non-employees) 
Management 0 
b Legal 0 
c Accounting 4,346 4,346 
d Lobbying 0 
e Professional fundraising services See Part IV, line 17 0 
f Investment management fees 0 
g Other 0 
12 Advertising and promotion 0 
13 Office expenses 8,503 8,503 
14 Information technology 0 
15 Royalties 0 
16 Occupancy 2,962 2,962 
17 Travel 17,690 17,690 
18 Payments oftravel or entertainment expenses for any federal, 
state, or local public officials 0 
19 Conferences, conventions, and meetings 0 
20 Interest 0 
21 Payments to affiliates 0 
22 Depreciation, depletion, and amortization 18,132 18,132 
23 Insurance 9,327 9,327 
24 Other expenses Itemize expenses not covered above (List 
miscellaneous expenses in line 24f Ifline 24famount exceeds 10% of 
line 25, column (A) amount, list line 24fexpenses on Schedule O) 
a Website maintenance 42,355 42,355 
b Telephone 6,168 6,168 
c Media/public relations 36,402 36,402 
d Lodging 7,599 7,599 
e Contract labor 233,842 233,842 
f All other expenses 24,360 13,482 10,878 
25 Total functional expenses. Add lines 1 through 24f 1,055,713 1,025,323 29,395 0 
26 Joint costs. Check here II- iffollowing 
SOP 98-2 (ASC 958-720) Complete this line only ifthe 
organization reported in column (B) Joint costs from a 
combined educational campaign and fundraising solicitation 

Form 990 (2010) 


CITIZENAUDIT.ORG PAGE #012
Form 990 (2010) 

M Balance Sheet 

Page 11 

(A) (B) 
Beginning ofyear End ofyear 
1 Cashnon-interest-bearing 707.489 1 560.736 
2 Savings and temporary cash investments 2 0 
3 Pledges and grants receivable, net 3 0 
4 Accounts receivable, net 4 0 
5 Receivables from current and former officers, directors, trustees, key employees, and 
highest compensated employees Complete Part II of 
schedu|e 40,362 5 59,872 
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)), 
persons described in section 4958(c)(3)(B), and contributing employers, and 
sponsoring organizations ofsection 501(c)(9) voluntary employees beneficiary 
organizations (see instructions) 
3 Schedule L 6 0 
E 7 Notes and loans receivable, net 7 0 
Ii Inventories for sale or use 8 0 
9 Prepaid expenses and deferred charges 9 0 
10a Land, buildings, and equipment cost or other basis Complete Part 203.925 
VI of ScheduleD 10a 
b Less accumulated depreciation 10b 133.025 56.202 10c 70.900 
11 Investmentspub|ic|y traded securities 11 50.328 
12 Investmentsother securities See Part IV, line 11 12 0 
13 See Part IV, line 11 13 0 
14 Intangible assets 14 0 
15 Other assets See Part IV, line 11 15 0 
16 TotaIassets.Add lines 1 through 15 (must equal line 34) 804.053 16 741.836 
17 Accounts payable and accrued expenses 12.036 17 4.534 
18 Grants payable 18 
19 Deferred revenue 19 
20 Tax-exempt bond liabilities 20 
m 21 Escrow or custodial account liability Complete Part IVofScheduleD 21 
E 22 Payables to current and former officers, directors, trustees, key 
employees, highest compensated employees, and disqualified 
3 persons Complete Part II of ScheduleL 22 
23 Secured mortgages and notes payable to unrelated third parties 23 
24 Unsecured notes and loans payable to unrelated third parties 24 
25 Other liabilities Complete Part X ofSchedu|e D 25 
26 Total liabilities. Add lines 17 through 25 12.036 26 4.534 
uh Organizations that follow SFAS 117, check here II- |7 and complete lines 27 
3 through 29, and lines 33 and 34. 
E 27 Unrestricted net assets 792.017 27 737.302 
E 28 Temporarily restricted net assets 28 
E 29 Permanently restricted net assets 29 
E Organizations that do not follow SFAS 117, check here and complete 
:5 lines 30 through 34. 
un 30 Capital stock ortrust principal, or current funds 30 
E 31 Paid-in or equipment fund 31 
-527 32 Retained earnings, endowment, accumulated income, or other funds 32 
33 Total net assets or fund balances 792.017 33 737.302 
E 34 Total liabilities and net assets/fund balances 804,053 34 741,836 

Form 990 (2010) 


CITIZENAUDIT.ORG PAGE #013
Form 990 (2010) Page 12 
M Reconcilliation of Net Assets 
Check ifSchedu|e 0 contains a response to any question in this Part XI  
1 Total revenue (must equal Part column (A), line 12) 
1 1,001,003 
2 Total expenses (must equal Part IX, column (A), line 25) 
2 1,055,718 
3 Revenue less expenses Subtract line 2 from line 1 
3 -54,715 
4 Net assets orfund balances at beginning ofyear (must equal Part X, line 33, column  
4 792,017 
5 Other changes in net assets or fund balances (explain in Schedule 0) 
5 
6 Net assets orfund balances at end ofyear Combine lines 3, 4, and 5 (must equal Part X, line 33, column 
. . . . . . 6 737,302 
  Financial Statements and Reporting 
Check ifSchedu|e 0 contains a response to any question in this Part XII q 
Yes No 
1 Accounting method used to prepare the Form 990 Cash I7 Accrual |_Other 
Ifthe organization changed its method ofaccounting from a prior year or checked "Other," explain in 
Schedule 0 
2a Were the organization's financial statements compiled or reviewed by an independent accountant? 2a No 
b Were the organization's financial statements audited by an independent accountant? 2b No 
c IfYes,"to 2a or 2b, does the organization have a committee that assumes responsibility for oversight ofthe 
audit, review, or compilation ofits financial statements and selection ofan independent accountant? 
Ifthe organization changed either its oversight process or selection process during the tax year, explain in 
Schedule 0 2c N0 
d IfYes to line 2a or2b, check a box below to indicate whetherthe financial statements forthe year were issued 
on a separate basis, consolidated basis, or both 
I Separate basis Consolidated basis Both consolidated and separated basis 
3a As a result ofa federal award, was the organization required to undergo an audit or audits as set forth in the 
Single AuditAct and OMB Circu|arA-1337 33 N0 
b IfYes, did the organization undergo the required audit or audits? Ifthe organization did not undergo the required 3b No 
audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits 

Form 990 (2010) 


CITIZENAUDIT.ORG PAGE #014
Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data -  

 

SCHEDULE A 
(Form 990 or 990EZ) 

Department of the Treasury 
Internal Revenue Servrce 

OMB No 1545-0047 

2010 

Public Charity Status and Public Support 

Complete if the organization is a section 501(c)(3) organization or a section 
4947(a)(1) nonexempt charitable trust. 

Open to Public 
Inspection 

It Attach to Form 990 or Form 990-EZ. It See separate instructions. 

Name ofthe organrzatron 
Center for the Study of Carbon Droxrde 
and Global Change 

Employer identification number 

86-0902777 

M Reason for Public Charity Status (All organrzatrons must complete part.) See Instructrons 

The organrzatron Is not a prrvate foundatron because It Is (For lrnes 1 through 11, check only one box) 

1 A church, conventron ofchurches, or assocratron ofchurches In section  

2 A school In section (Attach Schedule E) 

3 A hosprtal or a cooperatrve hosprtal servrce organrzatron In section  

4 A medrcal research organrzatron operated In conjunctron a hosprtal In section Enterthe 
hospIta|'s name, crty, and state 

5 An organrzatron operated for the benefrt ofa college or owned or operated by a governmental unrt In 
section (Complete Part II) 

6 A federal, state, or local government or governmental unrt In section  

7 I7 An organrzatron that normally recerves a substantral part ofrts support from a governmental unrt or from the general publrc 
In 
section 170(b)(1)(A)(vi) (Complete Part II  

8 A communrty trust In section 170(b)(1)(A)(vi) (Complete Part II) 

9 An organrzatron that normally recerves (1) more than 331/3% ofrts support from fees, and gross 
recerpts from related to Its exempt functIonssub_1ect to certarn exceptrons, and (2) no more than 331/3% of 
Its support from gross Investment Income and unrelated busrness taxable Income (less sectron 511 tax) from busrnesses 
acqurred by the organrzatron after June 30,1975 See section 509(a)(2). (Complete Part  

10 An organrzatron organrzed and operated exclusrvely to test for publrc safety Seesection 509(a)(4). 

11 An organrzatron organrzed and operated exclusrvely for the benefrt of, to perform the functrons of, orto carry out the purposes of 
one or more supported organrzatrons In sectron 509(a)(1) or sectron 509(a)(2) See section 509(a)(3). Check 
the box that the type organrzatron and complete lrnes 11e through 11h 

a I_TypeI b c - d - Other 

e By box, I that the organrzatron Is not controlled drrectly or Indrrectly by one or more drsqualrfred persons 

otherthan foundatron managers and otherthan one or more supported organrzatrons In sectron 509(a)(1) or 

sectron 509(a)(2) 
f Ifthe organrzatron recerved a determrnatron from the IRS that It Is a Type I, Type II or Type organrzatron, 

check box I- 
g Srnce August 17,2006, has the organrzatron accepted any or from any ofthe 

followrng persons- 

a person who drrectly or Indrrectly controls, erther alone ortogether persons In (II) Yes No 

and below, the body ofthe the supported organrzatron? 11g(i) 

(ii) a famrly member ofa person In (I) above? 11g(ii) 

a 35% controlled ofa person In (I) or (II) above?  
h Provrde the followrng Informatron about the supported organIzatIon(s) 

(iv) 
Type of IS the (V) (W) 
(5) Organization In you notrfy the Is the (vii) 
Name of (ii) (descnbed on I I d organrzatron In organrzatron In 
C0 lste "1 I f I d Amount of 
supported EIN Irnes 1- 9 above our ovemm C0 0 C0 Organlze 
Y g g su ort? In the U S 7 Support 
organrzatron sectron document-, PP 
(see 
inst ruct ionsTotal 

For Paperwork Reducuon ActNo1Ice, see the for Form 990 

Cat No 11285F  

  


CITIZENAUDIT.ORG PAGE #015
Schedule A (Form 990 or 990-EZ) 2010 

Page 2 

i Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1) 

 

(Complete only if you checked the box on line 5, 7, or 8 of PartI or if the organization failed to qualify 
under Part If the organization fails to qualify under the tests listed below, please complete Part  
Section A. Public Support 

Calendar year (orfiscal year beginning 

1 

6 

in) F 

Gifts, grants, contributions, and 
membership fees received (Do not 
include any "unusual 

grants") 

Tax revenues levied for the 
organization's benefit and either 
paid to or expended on its 

behalf 

The value ofservices orfacilities 
furnished by a governmental unit to 
the organization without charge 
Total.Add lines 1 through 3 

The portion of total contributions 
by each person (other than a 
governmental unit or publicly 
supported organization) included 
on line 1 that exceeds 2/o ofthe 
amount shown on line 11, column 
(F) 

Public Support. Subtract line 5 from 
line 4 

2006 

2007 

2008 

2009 

2010 

Total 

300,554 

674,725 

1,065,971 

1,543,145 

993,766 

4,533,161 

300,554 

674,725 

1,065,971 

1,543,145 

993,766 

4,533,161 

2,862,300 

1,720,861 

Section B. Total Support 

Calendar year 

7 
8 

10 

11 

12 
13 

(or fiscal year 
beginning in) F 

2006 

2007 

2008 

2009 

2010 

Total 

Amounts from line 4 

300,554 

674,725 

1,065,971 

1,543,145 

993,766 

4,533,161 

Gross income from interest, 
dividends, payments received on 
securities loans, rents, royalties 
and income from similar 

sources 

Net income from unrelated 
business activities, whether or 
not the business IS regularly 
carried on 

Other income Do not include 
gain or loss from the sale of 
capital assets (Explain in Part 
IV) 

1,329 

1,329 

Total support (Add lines 7 
through 10) 

4, 534,990 

Gross receipts from related activities, etc (See instructions) 

|12| 

First Five Years Ifthe Form 990 IS for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, 

check this box and stop here 

Section C. Computation of Public Support Percentage 

14 
15 
16a 

17a 

18 

Public Support Percentage for 2010 (line 6 column divided by line 11 column  

Public Support Percentage for 2009 Schedule A, Part II, line 1/3/o support test2010.Ifthe organization did not check the box on line 13, and line 14 IS 33 1/3% or more, check this box 
and stop here.The organization qualifies as a publicly supported organization 
33 1/3/o support test2009. Ifthe organization did not check the box on line 13 or 16a, and line 15 IS 33 1/3% or more, check this 
box and stop here.The organization qualifies as a publicly supported organization 
organization did not check a box on line 13, 16a, or 16b and line 14 

IS 10% or more, and Ifthe organization meets the "facts and circumstances" test, check this box and stop here. Explain 

in Part IV how the organization meets the "facts and circumstances" test The organization qualifies as a publicly supported 

H- 

organization 

10/o-factsand-circumstances test2009. Ifthe organization did not check a box on line 13, 16a,16b, or 17a and line 
15 IS 10% or more, and Ifthe organization meets the "facts and circumstances" test, check this box and stop here. 

Explain in Part IV how the organization meets the "facts and circumstances" test The organization qualifies as a publicly 

supported organization 

Private Foundation Ifthe organization did not check a box on line 13, 16a,16b, 17a or 17b, check this box and see 

instructions 

H7 
H- 

H- 
H- 

Schedule A (Form 990 or 990-EZ) 2010 


CITIZENAUDIT.ORG PAGE #016
Schedu|eA (Form 990 or990-EZ)2010 Page3 
  Support Schedule for Organizations Described in Section 509(a)(2) 
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under 
Part II. If the organization falls to qualify under the tests listed below, please complete Part II.) 
Section A. Public Support 

Calendar year (orfiscal year beginning 

In) (a)2006 (b)2007 (c)2008 (d)2009 (e)2010 (f)Tota| 

1 Gifts, grants, contributions, and 
membership fees received (Do not 
include any "unusual grants  

2 Gross receipts from admissions, 
merchandise sold or services 
performed, orfacilities furnished in 
any activity that IS related to the 
organization's tax-exempt 
purpose 

3 Gross receipts from activities that 
are not an unrelated trade or 
business under section 513 

4 Tax revenues levied for the 
organization's benefit and either 
paid to or expended on its 
behalf 

5 The value ofservices orfacilities 
furnished by a governmental unit to 
the organization without charge 

6 TotaI.Add lines 1 through 5 

7a Amounts included on lines 1, 2, 
and 3 received from disqualified 
persons 

b Amounts included on lines 2 and 3 
received from other than 
disqualified persons that exceed 
the greater of$5,000 or 1% ofthe 
amount on line 13 forthe year 

c Addlines 7a and 7b 
3 Public Support (Subtract line 7c 
from line 6  

Section B. Total Support 

Calendaryear (orfiscalyear beginning 2006 b 2007 2008 d 2009 2010 Amounts from line 6 

10a Gross income from interest, 
dividends, payments received on 
securities loans, rents, royalties 
and income from similar 
sources 

b Unrelated business taxable 
income (less section 511 taxes) 
from businesses acquired after 
June 30,1975 

c Addlines 10a and 10b 

11 Net income from unrelated 
business activities not included 
in line 10b, whether or not the 
business is regularly carried on 

12 Other income Do not include 
gain or loss from the sale of 
capital assets (Explain in Part 
IV) 

13 Total support (Add lines 9, 10c, 
11 and 12) 

14 First Five Years Ifthe Form 990 is for the organization's first, second, third, fourth, orfifth tax year as a section501(c)(3) organization, 
check this box and stop here 

Section C. Computation of Public Support Percentage 
15 Public Support Percentage for 2010 (line 8 column divided by line 13 column 15 

16 Public support percentage from 2009 Schedule A, Part line 15 15 

Section D. Computation of Investment Income Percentage 
17 Investment income percentage for 2010 (line 10c column divided by line 13 column 17 

18 Investment income percentage from 2009 Schedule A, Part line 17 13 

19a 33 1/3/o support tests2010.Ifthe organization did not check the box on line 14, and line 15 IS more than 33 1/3% and line 17 IS not 
more than 33 check this box and stop here.The organization qualifies as a publicly supported 

organization F"l_ 

b 33 1/3/o support tests2009. Ifthe organization did not check a box on line 14 or line 19a, and line 16 IS more than 33 1/3% and line 
18 IS not more than 33 check this box and stop here.The organization qualifies as a publicly supported organization  

20 Private Foundation Ifthe organization did not check a box on line 14, 19a or 19b, check this box and see instructions F"l_ 

Schedule A (Form 990 or 990-EZ) 2010 


CITIZENAUDIT.ORG PAGE #017
Schedu|eA (Form 990 or990-EZ)2010 Page4 

  Supplemental Information. Supplemental Information. Complete this part to provide the explanations 
required by Part II, line 10; Part II, line 17a or 17b; and Part line 12. Also complete this part for any 
additional information. (See instructions). 

Facts And Circumsta nces Test 

Schedule A (Form 990 or 990-EZ) 2010 


CITIZENAUDIT.ORG PAGE #018
Iefile GRAPHIC print - DO NOT PROCESS IAs Filed Data -  

 

D OMB No 1545-0047 
F 99 Supplemental Financial Statements  0 

II- Complete if the organization answered "Yes," to Form 990, 
Depallmenlollhe Treasury Part IV, line 12. 

Internal Revenue Service 

Name of the organization 
Center for the Study of Carbon Dioxide 
and Global Change 

II- Attach to Form 990. II- See separate instruct ions. 

Open to Public 
Inspection 

Employer identification number 

86-0902777 

M Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the 

organization answered "Yes" to Form 990, Part IV, line 6. 

 

Donor advised funds Funds and other accounts 

Total number at end ofyear 

Aggregate contributions to (during year) 

Aggregate grants from (during year) 

Aggregate value at end ofyear 

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised 

funds are the organization's property, subject to the organization's exclusive legal control? l Yes l_ N0 
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be 

used only for charitable purposes and not forthe benefit ofthe donor or donor advisor, orfor any other purpose 

conferring impermissible private benefit l V35 l_ N0 

m Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7. 

1 

n U N 

D. 

Purpose(s) ofconservation easements held by the organization (check all that apply) 
l_ Preservation ofland for public use (e g recreation or pleasure) 
Protection of natural habitat 

l Preservation ofan historically importantly land area 
I Preservation ofa certified historic structure 

Preservation ofopen space 

Complete lines 2a2d ifthe organization held a qualified conservation contribution in the form ofa conservation 
easement on the last day ofthe tax year 

Held at the End of the Year 

Total number ofconservation easements 2a 
Total acreage restricted by conservation easements 2b 
Number ofconservation easements on a certified historic structure included in 2c 
Number ofconservation easements included in acquired after 8/17/06 2d 

Number ofconservation easements modified, transferred, released, extinguished, or terminated by the organization during 

the taxable year I-- 

Number ofstates where property subject to conservation easement IS located I-- 

Does the organization have a written policy regarding the periodic monitoring, inspection, handling ofviolations, and 

enforcement ofthe conservation easements it holds? l_ Yes l_ N0 
Staffand volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year F- 

Amount ofexpenses incurred in monitoring, inspecting, and enforcing conservation easements during the year  

Does each conservation easement reported on line 2(d) above satisfy the requirements ofsection 

and 170(l1)(4)(B)(ll)7 Yes No 

In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and 
balance sheet, and include, ifapplicable, the text ofthe footnote to the organization's financial statements that describes 
the organization's accounting for conservation easements 

  Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. 

Complete if the organization answered "Yes" to Form 990, Part IV, line 8. 

1a Ifthe organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of 
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance ofpublic service, 
provide, in Part XIV, the text ofthe footnote to its financial statements that describes these items 
b Ifthe organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works ofart, 
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance ofpublic service, 
provide the following amounts relating to these items 
Revenues included in Form 990, Part line 1  
(ii)Assets included in Form 990,PartX  
2 Ifthe organization received or held works ofart, historical treasures, or other similar assets forfinancial gain, provide the 
following amounts required to be reported under SFAS 116 relating to these items 
a Revenues included in Form 990, Part line 1  
b Assetsincluded in Form 990,PartX  

For Privacy Act and Paperwork Reduction Act Notice, see the Int ruct ions for Form 990 

Cat No 52283D Schedule D (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #019
Schedu|eD (Form 990)2010 Page 2 
 anizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 

3 Using the organization's accession and other records, check any ofthe following that are a significant use ofits collection 
items (check all that apply) 
a publlc d Loan or exchange programs 
b Scholarly research e Other 

c Preservation forfuture generations 

4 Provide a description ofthe organization's collections and explain how they further the organization's exempt purpose in 
Part XIV 
5 During the year, did the organization solicit or receive donations ofart, historical treasures or other similar 
assets to be sold to raise funds rather than to be maintained as part ofthe organization's collection? YES N0 

M Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, 
Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 

1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not 
included on Form 990,PartX?  

b If"Yes," explain the arrangement in Part XIV and complete the following table 

  

Amount 

C Beginning balance 

d Additions during the year 

3 Distributions during the year 
f Ending balance 

2a Did the organizationinclude an amount on Form 990,Part X,|ine21? I_Yes  

b the arrangement in Part XIV 

M Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10. 
(a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back 

1a Beginning ofyear balance 
Contributions 
Investment earnings or losses 

Grants or scholarships 

00.05 

Other expenditures for facilities 
and programs 

 

Administrative expenses 

g End ofyear balance 

2 Provide the estimated percentage ofthe year end balance held as 
a Board designated or quasi-endowment II- 
b Permanent endowment II- 

C Term endowment F- 

3a Are there endowment funds not in the possession ofthe organization that are held and administered forthe 
organization by Yes No 

(i)unrelatedorganizations . . . . . . . . . . . . . . . . . . . . . . . . 3a(i) 

(ii) related organizations . . . . . . . . . . . . . . . . . . . . . . . . 3a() 
b If"Yes" to 3a(ii), are the related organizations listed as required on Schedule Describe in Part XIV the intended uses ofthe organization's endowment funds 
M InvestmentsLand, Buildings, and Equipment. See Form 990, Part X, line 10Land 
b Buildings 
c Leasehold improvements 
d Equipment . . . . . . . . . . . . . . . . 203,077 132,823 70,254 
e Other . . . . . . . . . . . . . . . . . 848 202 646 
Total. Add lines 1 a- le (Column should equal Form 990, Part X, column (B), line . . . . . . . . II- 70,900 

Schedule D (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #020
Schedule D (Form 990) 2010 

  Investments0ther Securities. See Form 990, Part X, line 12. 

Page 3 

Description ofsecurity or category 
(including name ofsecurity) 

(b)Book value 

Method ofvaluation 
Cost or end-of-year market value 

(1)Financia| derivatives 

equity interests 

Other 

Total. (Column should equalForm 990, Part X, col (B) line 12)  

ram Related. See Form 990, Part X, line 13. 

Description of investment type 

Book value 

Method ofvaluation 
Cost or end-of-year market value 

Total. (Column should equalForm 990, Part X, col (B) line 13)  

Other Assets. See Form 990, Part X, line 15. 

Description 

Book value 

Total. (Column should equal Form 990, Part X, col.(B) llne 15.) 

Other Liabilities. See Form 990, Part X, line 25. 

1 Description ofLiabi|ity 

Amount 

Federal Income Taxes 

Total. (Column should equalForm 990, Part X, col (3) line 25740) Footnote In Part XIV, provide the text ofthe footnote to the organization's financial statements that reports the 
organization's liability for uncertain tax positions under FIN 48 (ASC740) 

Schedule D (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #021
Schedule D (Form 990) 2010 

Page 4 

  Reconciliation of Change in Net Assets from Form 990 to Financial Statements 

1 Totalrevenue (Form 12) 1 
2 Totalexpenses (Form 990,PartIX,co|umn 25) 2 
3 Excess or (deficit) forthe year Subtract line 2 from line 1 3 
4 Net unrealized gains (losses) on investments 4 
5 Donated services and use offacilities 5 
5 Investment expenses 5 
7 Prior period adjustments 7 
3 Other(Describe in Part XIV) 3 
9 Total adjustments (net) Add lines 4 - 8 9 
10 Excess or (deficit) forthe year perfinancial statements Combine lines 3 and 9 10 
ml Reconciliation of Revenue per Audited Financial Statements With Revenue per Return 
1 Total revenue, gains, and other support per audited financial statements 1 
2 Amounts included on line 1 but not on Form 990, Part line 12 
a Net unrealized gains on investments 2a 
b Donated services and use offacilities 2b 
c Recoveries ofprior year grants 2c 
d Other(Describe in Part XIV) 2d 
e Add lines 2a through 2d 2e 
3 Subtract line 2e from line 1 3 
Amounts included on Form 990, Part line 12, but not on line 1 
Investment expenses not included on Form 990, Part line 7b 4a 
Other(Describe in Part XIV) 4b 
c Add lines 4a and 4b 4c 
5 Tota|Revenue Addlines 3and 4c. (This should equa|Form 990,Part I,|ine 12 . . . . 5 
miti Reconciliation of Expenses per Audited Financial Statements With Expenses per Return 
1 Total expenses and losses per audited financial 
statements 1 
2 Amounts included on line 1 but not on Form 990, Part IX, line 25 
a Donated services and use offacilities 2a 
b Prior year adjustments 2b 
c Otherlosses 2c 
d Other(Describe in Part XIV) 2d 
e Add lines 2a through 2d 2e 
3 Subtract line 2e from line 1 3 
Amounts included on Form 990, Part IX, line 25, but not on line 1: 
Investment expenses not included on Form 990, Part line 7b 4a 
Other(Describe in Part XIV) 4b 
c Add lines 4a and 4b 4c 
5 Totalexpenses Add lines 3and 4c. (This should equa|Form990,PartI,|ine 18) 5 

  Supplemental Information 

Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9, Part lines 1a and 4, Part IV, lines 1b and 2b, 
Part V, line 4, Part X, Part XI, line 8, Part XII, lines 2d and 4b, and Part lines 2d and 4b Also complete this part to provide any 

additional information 

Identifier Return Reference Explanation 

Schedule D (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #022
Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - DLN: 93493061002131) 
Schedule I OMB No 1545-0047 
(Form 990) Grants and Other Assistance to Organizations, 

Governments and Individuals in the United States 0 

Complete if the organization answered "Yes to Form 990 Part IV line 21 or 22. - 
Department of the Treasury F Attach to Fcirm 990 I open t P_"b"c 
Internal Revenue Service  

  

Name of the organization Employer identication number 
Centerforthe Study ofCarbon Dioxide 
and Global Change 86'0902777 
General Information on Grants and Assistance 
1 Does the organization maintain records to substantiate the amount ofthe grants or assistance, the grantees eligibility forthe grants or assistance, and 
the selection criteria used to award the grants or assistancel_YeS l_ N0 
2 Describe in Part IV the organization's procedures for monitoring the use ofgrant funds in the United States 

m Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to 
Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Part II can be 
duplicated if additional space IS neededName and address of EIN IRC Code section Amount ofcash Amount of non- Method of Description of Purpose ofgrant 
organization ifapplicable grant cash valuation non-cash assistance or assistance 
or government assistance (book, FMV, appraisal, 
other) 

(1) CO2Science6264 S 20-2778308 20,000 0 Scientific research 
Reseda Street 

Gi|bert,AZ 85298 

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50055P Schedule I (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #023
Schedule I (Form 990) 2010 

Page 2 

  Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22. 
Use Schedule I-1 (Form 990) if additional space is needed. 

(a)Type ofgrant or assistance 

(b)N umber of 
recipients 

(c)A mount of 
cash grant 

(d)A mount of 
non-cash assistance 

(e)Method ofvaluation 
(book, 
FMV, appraisal, other) 

(f)Description of non-cash assistance 

  Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information. 

Identifier Ret urn Reference 

Explanation 

Schedule I (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #024
Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - DLN: 93493061002131] 

scheduie J Compensation Information OMB No 1545-0047 
(Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest  w 1 0 
Compensated Employees 
II- Complete if the organization answered "Yes" to Form 990,  
Depaiimentofthe Treasury part IV question 23_ Open to Public 
lnlemal R9V9U9 Ir Attach to Form 990. hr See separate instruct ions. Inspection 
Name of t he organization Employer identification number 
Center for the Study of Carbon Dioxide 
and Global Change 
 
M Questions Regarding Compensation 
Yes No 
1a Check the appropiate box(es) ifthe organization provided any ofthe following to orfor a person listed in Form 
990, Part VII, Section A, line 1a Complete Part to provide any relevant information regarding these items 
First-class or charter travel Housing allowance or residence for personal use 
l_ Travel for companions l_ Payments for business use of personal residence 
Tax idemnification and gross-up payments Health or social club dues or initiation fees 
l_ Discretionary spending account l_ Personal services (e g maid, chauffeur, chef) 
b Ifany ofthe boxes in line 1a are checked, did the organization follow a written policy regarding payment or 
reimbursement orprovision ofall the expenses described above? If"No," complete Part to explain 1b 
2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all 
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line la? 2 
3 Indicate which, Ifany, ofthe following the organization uses to establish the compensation ofthe 
organization's CEO/Executive Director Check all that apply 
Compensation committee Written employment contract 
Independent compensation consultant Compensation survey or study 
Form 990 of other organizations Approval by the board or compensation committee 
4 During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization 
or a related organization 
Receive a severance payment or change-of-control payment from the organization or a related organization? 4a No 
Participate in, or receive payment from, a supplemental nonqualified retirement plan? 4b No 
c Participate in,or receive payment from,an equity-based compensation arrangement? 4c No 
If"Yes" to any oflines 4a-c, list the persons and provide the applicable amounts for each item in Part  
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9. 
5 For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any 
compensation contingent on the revenues of 
The organization? 5a No 
Any related organization? 5b No 
If"Yes," to line 5a or 5b, describe in Part  
6 For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any 
compensation contingent on the net earnings of 
The organization? 6a No 
Any related organization? 6b No 
If"Yes," to line 6a or 6b, describe in Part  
7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed 
payments not describedinlines 5 and 67 If"Yes," describein 7 No 
8 Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was 
subject to the initial contract exception described in Regs section 53 If"Yes," describe 
in Part 8 N0 
9 If"Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations 
section 53 9 No 

For Privacy Act and Paperwork Reduction Act Notice, see the Int ruct ions for Form 990 Schedule J (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #025
Schedu|eJ (Form 990)2010 Page 2 

m Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space IS needed. 

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row and from related organizations, described in the 
instructions on row (ii) Do not list any individuals that are not listed on Form 990, Part VII 

Note.The sum ofcolumns must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a 

(A) Name (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and (D) Nontaxable (E) Total ofcolumns (F) Compensation 
(ii) Bonus other other deferred benefits reported in prior 
Base incentive re onabie compensation Form 990 or 
compensation p 
compensation compensation Form 990-EZ 
(1)RobertE Ferguson (I) 312500 312500 

(II) 

(2) 

(3) 

(10) 

(11) 

(12) 

(13) 

(14) 

(15) 

(16) 

Schedule J (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #026
Schedule J (Form 990) 2010 

Page 3 

  Supplemental Information 

Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1aAlso complete this part for any additional information 

Ide nt if ier 

Ret urn Reference 

Explanation 

Schedule J (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #027
Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493061002131] 

Schedule L Transactions with Interested Persons OMB 155'7 
(Form 990 or II- Complete if the organization answered 
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,  1 0 
or Form 990-EZ, Part V lines 38a or 40b. 

Depanment of the Treasury II- Attach to Form 990 or Form 990-EZ. separate instructions. 
Internal Revenue Service 

Open to Public 
Inspection 

Name of t he organization Employer identification number 
Center for the Study of Carbon Dioxide 

and Global Change 

86-0902777 
E Excess Benefit Transactions (section 501(c)(3) and section 501 organizations only). 
Complete ifthe organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b 

C t d7 
1 (3) Name Person Description oftransaction (C) orrec e 
Yes No 
2 Enter the amount oftax imposed on the organization managers or disqualified persons during the year under 
 

3 Enter the amount oftax, ifany, on line 2, above, reimbursed by the organization . . . . . . . It  

M Loans to and/or From Interested Persons. 
Complete ifthe organization answered "Yes" on Form 990, Part IV, line 26, or Form 990-EZ, Part V, line 38a 
 
b Loan to 
Name ofinterested person and the (c)O riginal In Approved  
.2 (d)Ba|ance due default? by board or agreement? 
purpose 0|'9aFl|Zat|0f'| principal amount committee(1) Craig D Idso 
Construct facilities X 40,400 No Yes Yes 
Total . . . . . F  

Grants or Assistance Benefitting Interested Persons. 
Com lete if the or anization answered "Yes" on Form 990 Part IV line 27. 

(b)Re|ationship between interested person 
and the organization 

Name ofinterested person (c)A mount ofgrant or type ofassistance 

  

For Privacy Act and Paperwork Reduction Act Notice, see the Cat No 50056A scheduie L (Form 990 or 999.52) 2919 
Instructions for Form 990 or 990-EZ. 


CITIZENAUDIT.ORG PAGE #028
Schedule L (Form 990 or 990-EZ) 2010 

Page 2 

M Business Transactions Involving Interested Persons. 
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c. 

Name ofinterested person 

Relationship 
between interested 
person and the 
organization 

Amount of 
transaction 

Description oftransaction 

Sharing of 
organization's 
revenues? 

Yes No 

E Supplemental Information 

Complete this part to provide additional information for responses to questions on Schedule L (see instructions) 

Ide nt if ier 

Ret urn Reference 

Explanation 

Schedule L (Form 990 or 990-EZ) 2010 


CITIZENAUDIT.ORG PAGE #029
Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data -  

 

SCHEDULE 0 
(Form 990 or 990-EZ) 

Department of the Treasury 
Internal Revenue Servrce 

Supplemental Information to Form 990 or 990-EZ 

Complete to provide information for responses to specific questions on 

Form 990 or to provide any additional information. 

Dr Attach to Form 990 or 990-EZ. 

OMB No 1545-0047 

Open to Public 
Inspection 

Name of the organization 

Center for the Study of Carbon Droxrde 

and Global Change 

Employer identification number 

86-0902777 

Identifier 

Return 
Reference 

Explanation 

Form 990-EZ, Part II, Lrne 
26 1001 

Total 
1001 

Accrued Expenses - $4534 

Accounts Payable and Accrued Expenses  $12036 Accounts Payable and 


CITIZENAUDIT.ORG PAGE #030
Identifier Return Explanation 
Reference 

Form 990EZ, Part II, Line Other Receivab|esOfficers, Directors, Etc  Beginning $40362 Receivab|esOfficers, Directors, 
24 1007 Assets 1007 Etc - Ending $59872 


CITIZENAUDIT.ORG PAGE #031
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part II, Line 24 1004 

Other Assets 1004 

Miscellaneous  Beginning $0 Miscellaneous  Ending $646 


CITIZENAUDIT.ORG PAGE #032
Identifier Return Explanation 
Reference 

Form 990EZ, Part II, Line Other Assets 1003 Machinery and Equipment  Beginning $56202 Machinery and Equipment  Ending 
24 1003 $56259 


CITIZENAUDIT.ORG PAGE #033
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part II, Line 24 1001 

Other Assets 1001 

Automobiles  Beginning $0 Automobiles  Ending $13995 


CITIZENAUDIT.ORG PAGE #034
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 1614 

Other Expenses 14 

Bank charges $246 


CITIZENAUDIT.ORG PAGE #035
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 1612 

Other Expenses 12 

Computer supplies service $1535 


CITIZENAUDIT.ORG PAGE #036
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 1611 

Other Expenses 11 

Meals entertainment $2253 


CITIZENAUDIT.ORG PAGE #037
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 1610 

Other Expenses 10 

Dues and $2894 


CITIZENAUDIT.ORG PAGE #038
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 16 8 

Other Expenses 8 

Miscellaneous $4275 


CITIZENAUDIT.ORG PAGE #039
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 16 7 

Other Expenses 7 

Supplies $4578 


CITIZENAUDIT.ORG PAGE #040
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 16 6 

Other Expenses 6 

Auto truck expenses $4822 


CITIZENAUDIT.ORG PAGE #041
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 16 5 

Other Expenses 5 

Telephone $6168 


CITIZENAUDIT.ORG PAGE #042
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 16 4 

Other Expenses 4 

Lodging $7599 


CITIZENAUDIT.ORG PAGE #043
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 16 3 

Other Expenses 3 

Media/public relations $36402 


CITIZENAUDIT.ORG PAGE #044
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 16 2 

Other Expenses 2 

Website maintenance $42355 


CITIZENAUDIT.ORG PAGE #045
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 161 

Other Expenses 1 

Contract labor $233842 


CITIZENAUDIT.ORG PAGE #046
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Lune 161012 

Other Expenses 1012 

Insurance $9327 


CITIZENAUDIT.ORG PAGE #047
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 16 1009 

Other Expenses 1009 

Depreciation $18132 


CITIZENAUDIT.ORG PAGE #048
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 16 1005 

Other Expenses 1005 

Travel $17690 


CITIZENAUDIT.ORG PAGE #049
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 16 1002 

Other Expenses 1002 

Office Expenses $8503 


CITIZENAUDIT.ORG PAGE #050
Identifier 

Return Reference 

Explanation 

Form 990EZ, Part I, Line 8 1 

Other Revenue 1 

Expense recovery $1829 


CITIZENAUDIT.ORG PAGE #051
Identifier Return Reference Explanation 

Form 990, Part VI, Line 11 Form 990, Part VI, Line 11 Form 990 Review Process Form review ed by key officers 


CITIZENAUDIT.ORG PAGE #052
Iefile GRAPHIC print - DO NOT PROCESS IAs Filed Data -  

oLN:93493o61oo2131[ 

SCHEDULE R 

(Form 990) 

Department of the Treasury 
Internal Revenue Service 

Related Organizations and Unrelated Partnerships 

II- Complete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37. 
II- See separate instructions. 

II- Attach to Form 990. 

OMB No 1545-0047 

Name of the organization 
Center for the Study of Carbon Dioxide 

and Global Change 

86-0902777 

M Identification of Disregarded Entities (Complete if the organization answered "Yes" on Form 990, Part IV, line 33.) 

Open to Public 
Inspection 

Employer identification number 

 
Name, address, and EIN of disregarded entity 

 

Primary activity 

(C) 
Legal domicile (state 
or foreign country) 

(61) 

Total income 

(6) 
Endofyear assets 

 
Direct controlling 

entity 

M Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one 
or more related taxexempt organizations during the tax year.) 

(9) 
Section 512(b)(13) 
Name, address, and EIN of related organization Primary activity Legal domicile (state Exempt Code section Public charity status Direct controlling Controned 
or foreign country) (if section 501(c)(3)) entity orgar-,,zat,On 
Yes No 
(1) C02Science 
6264 S Reseda Street Scientific Research AZ 501(c)(3) No 

Gilbert, AZ 85298 
20-2778308 

For Privacy Act and Paperwork Reduction Act Not ice, see the Instructions for Form 990. 

Cat No 50135Y 

Schedule R (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #053
Page 2 

|E[l1| Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 
because it had one or more related organizations treated as a partnership during the tax year.) 

(C) (E)  
Legal Predominant Income Disproprtionate Code VUBI General or  
Name, address, and EIN of Primary activity domicile Direct controlling (related unrelated Share of total income Share of endofyear amount In box 20 Of managing Percenta e 
related organization (state or entity I d d from tax assets Schedule K-1 partner? Ownersh? 
foreign eicu e (Form 1065) p 
Country) un er 512- 
Ys No Ya No 

M Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV, 
line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.) 

(C) (9)  
Name, address, and EIN of related organization pnmary Legal domicile Direct controlling Type of entity Share of total income Share of Percentage 
(state or entity (C corp, S corp, endofyear ownership 
foreign or trust) assets 
country) 

Schedule R (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #054
Page 3 

M Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, 35A, or 36.) 

Note. Complete line 1 ifany entity is listed in Parts II, or IV Yes N0 
1 During the tax year, did the orgranization engage in any ofthe following transactions with one or more related organizations listed in Parts  

a Receipt of(i) interest (ii) annuities royalties (iv) rent from a controlled entity 13 N0 
b Gift, grant, or capital contribution to other organization(s) 1'3 N0 
c Gift, grant, or capital contribution from other organization(s) 1: N0 
d Loans or loan guarantees to or for other organization(s) 1d N0 
e Loans or loan guarantees by other organization(s) 19 N0 
f Sale ofassets to other organization(s) 11' N0 
g Purchase ofassets from other organization(s) 19 N0 
h Exchange ofassets 1h N0 
i Lease of facilities, equipment, or other assets to other organization(s) 1i N0 
j Lease offacilities,equipment,or other assets from other organization(s) 1.'i N0 
k Performance ofservices or membership orfundraising solicitations for other organization(s) 1' N0 
I Performance ofservices or membership orfundraising solicitations by other organization(s) 1' N0 
m Sharing offacilities, equipment, mailing lists, or other assets 1' N0 
n Sharing of paid employees 1 N0 
o Reimbursement paid to other organization for expenses 10 N0 

Reimbursement paid by other organization for expenses 1P N0 
q Other transfer ofcash or property to other organization(s) N0 
r Other transfer ofcash or property from other organization(s) 17 N0 

2 Ifthe answer to any ofthe above IS "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds 

(C)  
Transaction Method of determining amount 
Name of other organization type(a_r) Amount involved Involved 
(1) 
(2) 
(3) 
(4) 
(5) 
(6) 

Schedule R (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #055
Page4 

m Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.) 

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent ofits activities (measured by total assets or gross 
revenue) that was not a related organization See instructions regarding exclusion for certain investment partnerships 

(C) (9)  
Name, address, and EIN of entity Primary activity Legal domicile Are all Share of Disproprtionate Code VUBI General or 
(state or foreign partners endofyear allocations? amount in box managing 
country) section assets 20 of Schedule K-1 partner? 
501(c)(3) (Form 1065) 

organizationsSchedule R (Form 990) 2010 


CITIZENAUDIT.ORG PAGE #056
Schedule R (Form 990) 2010 

Page 5 

  Supplemental Information 

Complete this part to provide additional information for responses to questions on Schedule R (see instructions) 

Ident if ier 

Ret urn Reference 

Explanation 

Schedule R (Form 990) 2010 

Text from 2009/12 EO 990 (filed 2010/08), extracted with optical character recognition (see PDF)

Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data -  

 

44990 
E 

Department of the Treasury 
Internal Revenue Service 

B Check if applicable 
Address change 

Name change 

Initial return 

Tenninated 

Amended return 

Application pending 

benefit trust or private foundation) 

and ending 12-31-2009 

C Name of organization 

Return of Organization Exempt From Income Tax 

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 

OMB No 1545-0047 

2009 

Open to Public 
organization may have to use a copy ofthis return to satisfy state reporting requirements Inspection 

A For the 2009 calendar year, or tax year beginning 01-01-2009 

D Employer identication number 

E353 Center for the Study of Carbon Dioxide 

"59 IRS and Global Change 86-0902777 

'at_e' r Doing Business As E Telephone number 
print or 

(480)664-4493 
specmc Number and street (or P 0 box if mail is not delivered to street address) Room/suite 

PO BOX 25697 G Gross receipts 1,552,628 
tions. 

City ortown, state or country, and ZIP 4 
Tempe, AZ 85282 

F Name and address ofprincipal officer 

1 Taxexempt status 

I7 501(c)(3) I (insert no) 4947(a)(1) or I 527 

J Website: 

F org 

H(a) 

H(b) 

Are all afliates included? 

Is this a group return for 
affiliates? 

IYes  
|_Yes |7No 

If"No," attach a list (see instructions) 

H(c) 

Group exemption number  

K Form of organization '7 Corporation Association Other  

 
1 

Summary 

Briefly describe the organization's mission or most significant activities 
The Centerforthe Study ofCarbon Dioxide and Global Change was created to disseminate factual reports and sound commentary 
on new developments in the world-wide scientific quest to determine the climatic and biological consequences ofthe ongoing rise 
in the air's CO2 content It meets this objective through weekly online publication ofits CO2 Science magazine, which contains 
editorials on topics ofcurrent concern and mini-reviews of recently published peer-reviewed scientific journal articles, books, and 
other educational materials In this endeavor, the Center attempts to separate reality from rhetoric in the emotionally-charged 
debate that swirls around the subject ofcarbon dioxide and global change In addition, to help students and teachers gain greater 
insight into the biological aspects ofthis phenomenon, the Center maintains on-line instructions on how to conduct CO2 
enrichment and depletion experiments in its Global Change Laboratory (located in its Education Center sect 

L Year of formation 1998 

M State of legal domicile A2 

-E  

2 Check this box ifthe organization discontinued its operations or disposed of more than 25% ofits net assets 
3 Number ofvoting members ofthe governing body (Part VI, line 1a) 3 4 
4 Number ofindependent voting members ofthe governing body (Part VI, line 1b) 4 
5 Total number ofemployees (Part V, line 2a) 5 
6 Total number ofvolunteers (estimate if necessary) 6 
7a Total gross unrelated business revenue from Part column (C), line 12 7a 0 
b Net unrelated business taxable income from Form 990-T, line 34 7b 
Prior Year Current Year 
Contributions and grants (Part line 1h) 1,065,971 1,548,145 
g Program service revenue 2g) 4,393 
E 10 Investmentincome (A), lines 3,4,and 7d) 90 
I: 11 Other revenue 5,6d,8c,9c,10c,and11e) 0 
12 Total revenueadd lines 8 through 11 (must equal Part column (A), line 
12) 1,065,971 1,552,628 
13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) 58,016 31,000 
14 Benefits paid to or for members (Part IX, column (A), line 4) 0 
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5- 
10) 321,617 602,653 
E 16a Professional fundraising fees (Part IX, column (A), line 11e) 0 
E b Total fundraising expenses (Part column (D), line 25) II-0 
17 Other expenses (PartIX,co|umn 11a11d,11f24f) 393,669 590,295 
18 Totalexpenses Add lines 13-17 (must equa|PartIX,co|umn (A), line 25) 773,302 1,223,948 
19 Revenue less expenses Subtract line 18 from line 12 292,669 328,680 
3 Beginning of Current End of Year 
Year 
$3 20 Totalassets (Part X,|ine 16) 475,809 804,053 
Hg 21 Total liabilities (Part X, line 26) 12,471 12,036 
33 22 Net assets orfund balances Subtract line 21 from line 20 463,338 792,017 

Signature Block 

Under penalties of perjury, Ideclare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge 
and belief, it IS true, correct, and complete Declaration of preparer (other than officer) IS based on all information of which preparer has any knowledge 

Sign 2010-02-09 
He re Sig nature of officer Date 
Craig D Idso Treasurer 
Type or print name and title 
prepare,-5 T O D H Date Chneck if Freparergs idtentif)ying number 
5, nature roy e se  see ins ruc ions 
Paid g empolyed II  
Preparer'S Firms name (or yours TROY D ODELL CPA PLC Em  
if se|femp|oyed), 
use only address, and ZIP 4 1327 w SAN PEDRO STREET 
Phone no HI (480) 633-6456 
GILBERT, AZ 85233 

May the IRS discuss this return with the preparer shown above? (see instructions) 

I_Yes  

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. 

Cat No 11282Y 

Form 990 (2009) 


CITIZENAUDIT.ORG PAGE #003
Form 990 (2009) Page 2 

  Statement of Program Service Accomplishments 

1 Briefly describe the organization's mission 

The Centerforthe Study ofCarbon Dioxide and Global Change was created to disseminate factual reports and sound commentary on new 
developments in the world-wide scientific quest to determine the climatic and biological consequences ofthe ongoing rise in the air's CO2 
content It meets this objective through weekly online publication ofits CO2 Science magazine, which contains editorials on topics ofcurrent 
concern and mini-reviews of recently published peer-reviewed scientific Journal articles, books, and other educational materials In this 
endeavor, the Center attempts to separate reality from rhetoric in the emotionally-charged debate that swirls around the subject ofcarbon 
dioxide and global change In addition, to help students and teachers gain greater insight into the biological aspects ofthis phenomenon, the 
Center maintains on-line instructions on how to conduct CO2 enrichment and depletion experiments in its Global Change Laboratory (located 
in its Education Center sect 

2 Did the organization undertake any significant program services during the year which were not listed on 
the priorForm 990 or 990-EZ7 . . . . . . . . . . . . . . . . . . . . l_Yes l7No 
IfYes, describe these new services on Schedule 0 

3 Did the organization cease conducting, or make significant changes in how it conducts, any program 
servicesl_Yesl7No 

IfYes, describe these changes on Schedule O 

4 Describe the exempt purpose achievements for each ofthe organization's three largest program services by expenses 
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount ofgrants and 
allocations to others, the total expenses, and revenue, ifany, for each program service reported 

4a (Code (Expenses 1,195,460 including grants of (Revenue 4,393  

Disseminating factual reports and sound commentary on new developments in the worldwide scientific quest to determine the climatic and biological consequences 
of the ongoing rise in the airs carbon dioxide content 

4b (Code (Expenses including grants of (Revenue  
4c (Code (Expenses including grants of (Revenue  
4d Other program services (Describe in Schedule 0) 

(Expenses including grants of$ (Revenue  
4e Total program service expensesli-$ 1,1 9 5,46 0 

Form 990 (2009) 


CITIZENAUDIT.ORG PAGE #004
Form 990 (2009) Page 3 

Checklist of Required Schedules 

Yes No 

1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If Yes, Yes 
complete Schedule Yes 

Did the organization engage in direct or indirect political campaign activities on behalfofor in opposition to No 
candidates for public office? If "Yes,complete Schedule C, Part I 

4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If "Yes/complete Schedule C, No 
4 

5 Section 501(c)(4), 501(c)(5), and 501(c)(6) organizations. Is the organization subject to the section 6033(e) 
notice and reporting requirement and proxy tax? If Yes/complete Schedule C, Part  

6 Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the 
right to provide advice on the distribution or investment ofamounts in such funds or accounts? If Yes/complete 
Schedule D, Part Did the organization receive or hold a conservation easement, including easements to preserve open space, 
the environment, historic land areas or historic structures? If Yes/complete Schedule D, Part II 

8 Did the organization maintain collections of works ofart, historical treasures, or other similar assets? If "Yes," 
complete Schedule D, Part Did the organization report an amount in Part X, line 21, serve as a custodian for amounts not listed in Part X, or 
provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," 
complete Schedule D, Part . . . . . . . . . . . . . . . . . . . 9 

10 Did the organization, directly or through a related organization, hold assets in term, permanent,or quasi- 10 No 
endowments? If "Yes/complete Schedule D, Part 

11 Is the organization's answer to any ofthe following questions "Yes"? If so,complete Schedule Did the organization report an amount for land, buildings, and equipment in Part X, |ine10'r If Yes/complete 
Schedule D, Part VI. 

I Did the organization report an amount for investmentsother securities in Part X, line 12 that is 5% or more of 
its total assets reported in Part X, line 167 If Yes,complete Schedule D, Part VII. 

I Did the organization report an amount for related in Part X, line 13 that IS 5% or more of 
its total assets reported in Part X, line 167 If Yes,"complete Schedule D, Part  

I Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets 
reported in Part X, line 16? If Yes, complete Schedule D, Part IX. 

I Did the organization report an amount for other liabilities in Part X, line 257 If Yes/complete Schedule D, Part X. 

I Did the organization's separate or consolidated financial statements forthe tax year include a footnote that 
addresses the organization's liability for uncertain tax positions under FIN 487 If "Yes/complete Schedule D, Part 
X. 

12 Did the organization obtain separate, independent audited financial statements for the tax year? If Yes/complete N 
Schedule D, Parts XI, XII, and E 12  

12A Was the organization included in consolidated, independent audited financial statements forthe tax year? Yes No 

If "Yes,completing Schedule D, Parts XI, XII, and is optional . . . . . . . . E 12A M  

13 Is the organization a school described in section If "Yes,complete ScheduleE 13 No 

14a Did the organization maintain an office, employees, or agents outside ofthe United StatesDid the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program 
service activities outside the United States? If Yes,  complete Schedule F, Part Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or assistance to any N 
organization or entity located outside the U S 7 If Yes/complete ScheduleF, Part II . . 15 0 

16 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofaggregate grants or assistance to 
individuals located outside the U S '9 If "Yes/complete ScheduleF, Part . . 16 

17 Did the organization report a total of more than $15,000, ofexpenses for professional fundraising services on 17 No 
Part IX, column (A), lines 6 and 11e7 If Yes,complete Schedule G, Part I 

18 Did the organization report more than $15,000 total offundraising event gross income and contributions on Part N 
lines 1c and 8a? If Yes/complete Schedule G, Part Did the organization report more than $15,000 ofgross income from gaming activities on Part line 9a- If 19 No 
"Yes,  complete Schedule G, Part  

20 Did the organization operate one or more hospitals? If Yes/complete ScheduleH . . . . . 20 No 

Form 990 (2009) 


CITIZENAUDIT.ORG PAGE #005
Form 990 (2009Part I I 

IV 

Part I 

and V, [me 1 

Page 4 
M Checklist of Required Schedules (continued) 

Did the organization report more than $5,000 ofgrants and other assistance to governments and organizations in 21 Yes 
the United States on Part IX, column (A), line 17 If "Yes/complete Schedule I, Parts I and II 
Did the organization report more than $5,000 ofgrants and other assistance to individuals in the United States 22 N 
on Part IX, column (A), line 27 If "Yes/complete Schedule I, Parts I and 0 
Did the organization answer Yes to Part VII, Section A, questions 3, 4, or 5, about compensation ofthe Y 
organization's current and former officers, directors, trustees, key employees, and highest compensated 23 es 
employees? If Yes, complete Schedule] 
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 
as ofthe last day ofthe year, that was issued after December 31, 2002? If "Yes,answerquest1ons 24b24d and N 
complete Schedule K. If "No, go to line 25 24a 0 
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b No 
Did the organization maintain an escrow account other than a refunding escrow at any time during the year N 
to defease any tax-exempt bonds? 24C 0 
Did the organization act as an on beha|fof issuer for bonds outstanding at any time during the year? 24d No 
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with 
a disqualified person during the year? If Yes,complete Schedule L, Part I 253 N0 
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior 
year, and that the transaction has not been reported on any ofthe organization's prior Forms 990 or 990-EZ7 If 25b No 
"Yes, complete Schedule L, Part I 
Was a loan to or by a current orformer officer, director, trustee, key employee, highly compensated employee, or 
disqualified person outstanding as ofthe end ofthe organization's tax year? If Yes/complete Schedule L, 25 Yes 
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial 
contributor, or a grant selection committee member, or to a person related to such an individual? If "Yes, 27 N0 
complete Schedule L, Part  
Was the organization a party to a business transaction with one ofthe following parties? (see Schedule L, Part IV 
instructions for applicable filing thresholds, conditions, and exceptions) 
A current or former officer, director, trustee, or key employee? If Yes,"complete Schedule L, Part 

28a No 
A family member ofa current or former officer, director, trustee, or key employee? If Yes, N 
complete Schedule L, Part IV E 235 0 
An entity ofwhich a current orformer officer, director, trustee, or key employee ofthe organization (or a family N 
member) was an officer, director, trustee, or owner? If Yes/complete Schedule L, Part IV 23? 0 
Did the organization receive more than $25,000 in non-cash contributions? If Yes,complete ScheduleM 29 N0 
Did the organization receive contributions ofart, historical treasures, or other similar assets, or qualified N 
conservation contributions? If "Yes,complete Schedule M 30 0 
Did the organization liquidate, terminate, or dissolve and cease operations? If Yes,complete Schedule N, N 

31 0 
Did the organization sell, exchange, dispose of, ortransfer more than 25% ofits net assets? If Yes,"complete 
Schedule N, Part II 32 No 
Did the organization own 100% ofan entity disregarded as separate from the organization under Regulations N 
sections 301 7701-2 and 301 7701-37 If Yes/complete Schedule R, PartI 33 0 
Was the organization related to any tax-exempt or taxable entity? If Yes/complete Schedule R, Parts II, IV, Yes 

34 
Is any related organization a controlled entity within the meaning ofsection 512(b)(13)7 If Yes,complete N 
Schedule R, Part V, lme 2 35 0 
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related N 
organization? If Yes, complete Schedule R, Part V, [me 2 35 0 
Did the organization conduct more than 5% ofits activities through an entity that is not a related organization N 
and that is treated as a partnership for federal income tax purposes? If Yes,complete Schedule R, Part VI E 37 0 
Did the organization complete Schedule O and provide explanations in Schedule 0 for Part VI, lines 11 and 197 N 
Note.A|| Form 990 filers are required to complete Schedule O 33 0 

Form 990 (2009) 


CITIZENAUDIT.ORG PAGE #006
FoNn990(2009) 
W Statements Regarding Other IRS Filings and Tax Compliance 

12a 

Page 5 

Yes No 
Enter the number reported in Box 3 of Form 1096, Annual Summary and Transmittal 
of U.S. Information Returns. Enter -0- if not applicable 

1a 13 
Enterthe number of Forms W-2G included in line la Enter-0- if not applicable b 
1 0 

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable 
gaming (gambling) winnings to prize winners? 1C N0 
Enter the number ofemployees reported on Form W-3, Transmittal of Wage and Tax 
Statements filed for the calendar year ending with or within the year covered by this 
return 2a 5 
Ifat least one IS reported on line 2a, did the organization file all required federal employment tax returns? 
Note: Ifthe sum oflines 1a and 2a IS greater than 250, you may be required to e-file this return (see 2'3 Yes 
instructions) 
Did the organization have unrelated business gross income of$1,000 or more during the year covered by this 
return? 3a N0 
IfYes," has it filed a Form 990-T for this year? If No,provide an explanation in Schedule 0 3b No 
At any time during the calendar year, did the organization have an interest in, or a signature or other authority 
over, a financial account in a foreign country (such as a bank account, securities account, or otherfinancial 
account)? 43 N0 
If"Yes," enterthe name ofthe foreign country I-- 
See the instructions for exceptions and filing requirements for Form TD F 90-22 1, Report of Foreign Bank and 
Financial Accounts 
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? 5a No 
Did any taxable party notify the organization that it was or IS a party to a prohibited tax shelter transaction? 5b No 
IfYes to line 5a or 5b, did the organization file Form 8886-T, Disclosure by Tax-Exempt Entity Regarding No 
Prohibited Tax She|terTransaction7 5C 
Does the organization have annual gross receipts that are normally greaterthan $100,000, and did the 6a No 
organization solicit any contributions that were not tax deductible? 
IfYes," did the organization include with every solicitation an express statement that such contributions or gifts 
were not tax deductible? 6b N0 
Organizations that may receive deductible contributions under section 170(c). 
Did the organization receive a payment in excess of$75 made partly as a contribution and partly for goods and 7a No 
services provided to the payor7 
IfYes, did the organization notify the donor ofthe value ofthe goods or services provided? 7b No 
Did the organization sell, exchange, or otherwise dispose oftangible personal property for which it was required to 
file Form 8282IfYes, indicate the number of Forms 8282 filed during the year 7d 0 
Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal 
benefit contract? 7e N0 
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 7f No 
For all contributions ofqualified intellectual property, did the organization file Form 8899 as required- 7g No 
For contributions ofcars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as 
required? 7h N0 
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did 
the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess 
business holdings at any time during the year? 8 No 
Sponsoring organizations maintaining donor advised funds. 
Did the organization make any taxable distributions under section 49667 9a No 
Did the organization make a distribution to a donor, donor advisor, or related person? 9b No 
Section 501(c)(7) organizations. E nter 
Initiation fees and capital contributions included on Part line 12 10a 
Gross receipts, included on Form 990, Part line 12, for public use ofclub 10b 
facilities 
Section 501(c)(12) organizations. E nter 
Gross income from members or shareholders 11a 
Gross income from other sources (Do not net amounts due or paid to other sources 
againstamounts due or received from them) 11b 
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 10417 12a No 

IfYes, enter the amount oftax-exempt interest received or accrued during the 

yea, 12b 

FoNn990(2009) 


CITIZENAUDIT.ORG PAGE #007
Form 990 (2009) Page6 
Governance, Management, and Disclosure For each Yes response to lines 2 through 7b 
below, and for a No response to lines 8a, 8b, or 10b below, describe the circumstances, 
processes, or changes in Schedule 0. See instructions. 
Section A. Governing Body and Management 
Yes No 
1a Enter the number ofvoting members ofthe governing body . . 1a 
b Enter the number ofvoting members that are independent . . 1b 
2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any 
other officer, director, trustee,or key employee? 2 Yes 
3 Did the organization delegate control over management duties customarily performed by or underthe direct 
supervision ofofficers,directors ortrustees,or key employees toa managementcompany or other person? 3 N0 
4 Did the organization make any significant changes to its organizational documents since the prior Form 990 was 
filed? N0 
Did the organization become aware during the year ofa material diversion ofthe organization's assets? No 
Does the organization have members or stockholders- No 
7a Does the organization have members, stockholders, or other persons who may elect one or more members ofthe 
governing body? 73 N0 
b Are any decisions ofthe governing body subject to approval by members, stockholders, or other persons? 7b No 
8 Did the organization contemporaneously document the meetings held or written actions undertaken during the 
year by the following 
The governing body- 8a No 
Each committee with authority to act on behalf ofthe governing body? 8b No 
9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the 
organization's mailing address? IfYes," provide the names and addresses in Schedule 0 . . 9 N0 
Section B. Policies (This Section B requests information about policies not required by the Internal 
Revenue Code.) 
Yes No 
10a Does the organization have local chapters, branches, or affiliates? 10a No 
b IfYes, does the organization have written policies and procedures governing the activities ofsuch chapters, 
affiliates, and branches to ensure their operations are consistent with those ofthe organization? 10b N0 
11 Has the organization provided a copy ofthis Form 990 to all members ofits governing body before filing the form? 
11 Yes 
11A Describe in Schedule 0 the process, ifany, used by the organization to review the Form 990 
12a Does the organization have a written conflict ofinterest policy? If "No,go toline 13 12a No 
b Are officers, directors ortrustees, and key employees required to disclose annually interests that could give rise 
to conflicts? 12b N0 
c Does the organization regularly and consistently monitor and enforce compliance with the policy? IfYes, 
describe in Schedule 0 how this is done 12C N0 
13 Does the organization have a written whistleblower policy- 13 No 
14 Does the organization have a written document retention and destruction policy? 14 No 
15 Did the process for determining compensation ofthe following persons include a review and approval by 
independent persons, comparability data, and contemporaneous substantiation ofthe deliberation and decision? 
a The organization's CEO, Executive Director, ortop management official 15a No 
b Other officers or key employees ofthe organization 15b No 
If"Yes" to line a or b, describe the process in Schedule 0 (See instructions) 
16a Did the organization invest in, contribute assets to, or participate in a Joint venture or similar arrangement with a 
taxable entity during the year? 153 N0 
b IfYes, has the organization adopted a written policy or procedure requiring the organization to evaluate its 
participation in Joint venture arrangements under applicable federal tax law, and taken steps to safeguard the 
organization's exempt status with respect to such arrangements? 16b No 

Section C. Disclosure 

17 List the States with which a copy ofthis Form 990 is required to be filed!-AZ 

18 Section 6104 requires an organization to make its Form 1023 (or 1024 ifapplicable), 990, and 990-T (501(c) 
(3)5 only) available for public inspection Indicate how you make these available Check all that apply 

Own website Another's website I7 Upon request 

19 Describe in Schedule 0 whether (and ifso, how), the organization makes its governing documents, conflict of 
interest policy, and financial statements available to the public See Additional Data Table 

20 State the name, physical address, and telephone number ofthe person who possesses the books and records ofthe organization I-- 

Sherwin BIdso 
631 E Laguna Drive 
Tempe,AZ 85282 
(480)664-4493 

Form 990 (2009) 


CITIZENAUDIT.ORG PAGE #008
Form 990 (2009) Page 7 

  Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated 
Employees, and Independent Contractors 

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 
1a Complete this table for all persons required to be listed Report compensation forthe calendar year ending with or within the organization's 
tax year Use Schedule J-2 ifadditional space is needed 
I List all ofthe organization's current officers, directors, trustees (whether individuals or organizations), regardless ofamount 
ofcompensation, and current key employees Enter -0- in columns (D), (E), and (F) if no compensation was paid 

I List all ofthe organization's current key employees See instructions for definition of "key employee 
I List the organization's five current highest compensated employees (otherthan an officer, director, trustee or key employee) 

who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the 
organization and any related organizations 

I List all ofthe organization's former officers, key employees, or highest compensated employees who received more than $100,000 
of reportable compensation from the organization and any related organizations 

I List all ofthe organization's former directors ortrusteesthat received, in the capacity as a former director or trustee ofthe 
organization, more than $10,000 of reportable compensation from the organization and any related organizations 

List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest 
compensated employees, and former such persons 

Check this box ifthe organization did not compensate any current orformer officer, director, trustee or key employee 

(A) (B) (C) (D) (E) (F) 
Name and Title Average Position (check all Reportable Reportable Estimated 
hours that apply) compensation compensation amount ofother 
per I from the from related compensation 
week 3! 3 3.1: organization (W- organizations from the 
E a  E (W- 2/1099- organization and 

Q. g  

_n MISC) related 

organizations 

Shed '3 Idso 30 00 x x 37,000 0 0 
President 
Robe E Fe'95" 40 00 X 247,500 0 0 
None 
2 Anne Ids 30 00 x x x 95,000 0 0 
ecretary 

Keith Idso 
Vice President 0 0 0 
C'a111,667 0 0 
Treasurer 

Form 990 (2009) 


CITIZENAUDIT.ORG PAGE #009
Form 990 (2009) Pages 
  Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) 

(A) (B) (C) (D) (E) (F) 
Name and Title Average Position (check all Reportable Reportable Estimated 
hours that apply) compensation compensation amount of other 
per I from the from related compensation 
week Q 3 an: organization (W- organizations from the 
E  
E W- 2/1099- or anization and 
`Cy  '3 BE-I: MISC) 9 related 
organiza ions 
541,167 

1b Total 

2 Total number ofindividuals (including but not limited to those listed above) who received more than 
$100,000 in reportable compensation from the organization!-2 

Yes No 
3 Did the organization list any former officer, director ortrustee, key employee, or highest compensated employee 
on line 1a? If Yes,compi'ete 5chedui'eJforsuch individual . . . . . . . . . . . . . 3 N0 
4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the 
organization and related organizations greater than $150,000? If "Yes/complete Schedulelforsuch 
individual . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Yes 
5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization for services 
rendered to the organization? Schedulelforsuch person . . . . . . . . . . 5 No 
Section B. Independent Contractors 
1 Complete this table for your five highest compensated independent contractors that received more than 
$100,000 ofcompensation from the organization 
(A) (B) (C) 
Name and business address Description of services Compensation 

2 Total number ofindependent contractors (including but not limited to those listed above) who received more than 
$100,000 in compensation from the organization II-0 

Form 990 (2009) 


CITIZENAUDIT.ORG PAGE #010
Form 990 (2009) 
Emil Statement of Revenue 

Page 9 

(A) (B) (C) (D) 
Total revenue Related or Unrelated Revenue 
exempt business excluded from 
function revenue tax under 
revenue sections 
512, 513, or 
514 

g 1a Federated campaigns 1a 

E 2| b Membership dues 1b 

m 

..E c Fundraising events 1c 

-l.i'5 El: 

E E d Related organizations 1d 

 

E e Governmentgiants (contributions) 1e 

E f All other contributions, gifts, grants, and 1f 1,548,145 

'5 3 similar amounts not included above 

g Noncash contributions included in 

12- 

lines 1a-1f  

,5 .5: h Total. Add lines 1a-1f F 1,548,145 

E Business Code 
E 2a Media sales 4393 4393 
Allother program service revenue 
-22' 
i g Total. Add lines 2a2f . F 4,393 
3 Investment income (including dividends, interest 
and other similar amounts) 90 90 
Income from investment of taxexempt bond proceeds 0 
5 Royalties . F 0 
Real (ii) Personal 
6a Gross Rents 
[3 Less rental 
expenses 
C Rental income 
or(|oss) 
d Net rental income or (loss) I 0 
Securities (ii) Other 
73 Gross amount 
from sales of 
assets other 
than inventory 
[3 Less cost or 
other basis and 
sales expenses 
C Gain or(|oss) 
d Net gain or(|oss) 0 
33 Gross income from fundraising 
events (not including 
3 
E T 
ofcontributions reported on line 1c) 
I): See Part IV,|ine 18 
II a 
I- 
 

b Less direct expenses b 

 

Cl c Net income or (loss) from fundraising events . . 0 

93 Gross income from gaming activities 
See Part IV, line 19 
a 
b Less direct expenses b 
c Net income or (loss) from gaming activities . . 0 
103 Gross sales ofinventory, less 
returns and allowances 
a 
b Less cost ofgoods sold b 
c Netincome sales ofinventory . . I 0 
Miscellaneous Revenue Business Code 
11a 
b 
d All other revenue 
43 Total.Add lines 11a11d 
3.. 0 
12 Total revenue. See Instructions  
1,552,628 90 4,393 

Form 990 (2009) 


CITIZENAUDIT.ORG PAGE #011
Form 990 (2009) 
M Statement of Functional Expenses 

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. 
All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D). 

Page 10 

Do not include amounts reported on lines 6b(ED) 
Totalexpenses rogram service anagement an un raising 
7b! 8b! 9b! and 10' f Part VHL expenses general expenses expenses 
1 Grants and other assistance to governments and organizations 
in the U S See Part IV, line 21 31,000 31,000 
2 Grants and other assistance to individuals in the 
U S See Part IV,|ine 22 0 
3 Grants and other assistance to governments, 
organizations, and individuals outside the U S See 
Part IV, lines 15 and 16 0 
Benefits paid to or for members 0 
5 Compensation ofcurrent officers, directors, trustees, and 
key employees 293,667 293,667 
6 Compensation not included above, to disqualified persons 
(as defined under section 4958(f)(1)) and persons 
described in section 4958(c)(3)(B) 0 
7 Other salaries and wages 278,750 278,750 
Pension plan contributions (include section 401(k) and section 
403(b) employer contributions) 0 
9 Other employee benefits 0 
10 Payroll taxes 30,236 30,236 
11 Fees for services (non-employees) 
a Management 0 
b Legal 0 
c Accounting 3,936 3,936 
d Lobbying 0 
e Professional fundraising See Part IV, line 17 0 
f Investment management fees 0 
g Other 19,850 19,850 
12 Advertising and promotion 0 
13 Office expenses 14,369 14,369 
14 Information technology 0 
15 Royalties 0 
16 Occupancy 2,509 2,509 
17 Travel 23,978 23,978 
18 Payments oftravel or entertainment expenses for any federal, 
state, or local public officials 0 
19 Conferences, conventions, and meetings 0 
20 Interest 0 
21 Payments to affiliates 0 
22 Depreciation, depletion, and amortization 12,831 12,831 
23 Insurance 6,847 6,847 
24 Other expenses Itemize expenses not covered above (Expenses 
grouped together and labeled miscellaneous may not exceed 5% of 
total expenses shown on line 25 below) 
a Website maintenance 34,522 34,522 
b Printing and Publications 55,869 55,869 
c Media/public relations 11,418 11,418 
d Lodging 13,805 13,805 
e Contract labor 345,791 345,791 
f All other expenses 44,570 34,387 10,183 
25 Total functional expenses. Add lines 1 through 24f 1,223,943 1,195,450 23,433 0 
26 Joint costs. Check here II- iffollowing SO P 98-2 
Complete this line only ifthe organization reported in 
column (B)_1oint costs from a combined educational 
campaign and fundraising solicitation 

Form 990 (2009) 


CITIZENAUDIT.ORG PAGE #012
Form 990 (2009) 

M Balance Sheet 

Page 11 

(A) (B) 
Beginning ofyear End ofyear 
1 Cashnon-interest-bearing 445.059 1 707.489 
2 Savings and temporary cash investments 2 0 
3 Pledges and grants receivable, net 3 0 
4 Accounts receivable, net 4 0 
5 Receivables from current and former officers, directors, trustees, key employees, and 
highest compensated employees Complete Part II of 
Schedule L 5 40.362 
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and 
persons described in section 4958(c)(3)(B) Complete Part II of 
Schedule L 6 0 
7 Notes and loans receivable, net 7 0 
E Inventories for sale or use 8 0 
9 Prepaid expenses and deferred charges 9 0 
10a Land, buildings, and equipment cost or other basis Complete Part 205.388 
VI of ScheduleD 10a 
b Less accumulated depreciation 10b 149.186 30.246 10c 56.202 
11 Investmentspub|ic|y traded securities 11 0 
12 Investmentsother securities See Part IV, line 11 12 0 
13 See Part IV, line 11 13 0 
14 Intangible assets 504 14 0 
15 Other assets See Part IV, line 11 15 0 
16 TotaIassets.Add lines 1 through 15 (must equal line 34) 475.809 16 804.053 
17 Accounts payable and accrued expenses 12.471 17 12.036 
18 Grants payable 18 
19 Deferred revenue 19 
20 Tax-exempt bond liabilities 20 
21 Escrow or custodial account liability Complete Part IVofScheduleD 21 
E 22 Payables to current and former officers, directors, trustees, key 
employees, highest compensated employees, and disqualified 
3 persons Complete Part II of ScheduleL 22 
23 Secured mortgages and notes payable to unrelated third parties 23 
24 Unsecured notes and loans payable to unrelated third parties 24 
25 Other liabilities Complete Part X ofSchedu|e D 25 
26 Total liabilities. Add lines 17 through 25 12,471 26 12,036 
uh Organizations that follow SFAS 117, check here II- |7 and complete lines 27 
3 through 29, and lines 33 and 34. 
E 27 Unrestricted net assets 463.338 27 792.017 
E 28 Temporarily restricted net assets 28 
E 29 Permanently restricted net assets 29 
E Organizations that do not follow SFAS 117, check here and complete 
:5 lines 30 through 34. 
un 30 Capital stock ortrust principal, or current funds 30 
E 31 Paid-in or equipment fund 31 
-527 32 Retained earnings, endowment, accumulated income, or other funds 32 
33 Total net assets or fund balances 463.338 33 792.017 
E 34 Total liabilities and net assets/fund balances 475,809 34 804,053 

Form 990 (2009) 


CITIZENAUDIT.ORG PAGE #013
Form 990 (2009) 

2a 

3a 

Schedule 0 

Page 12 
  Financial Statements and Reporting 
Yes No 
Accounting method used to prepare the Form 990 Cash I7 Accrual I_Other 
Ifthe organization changed its method ofaccounting from a prior year or checked "Other," explain in Schedule 0 
Were the organization's financial statements compiled or reviewed by an independent accountant? 2a No 
Were the organization's financial statements audited by an independent accountant? 2b No 
IfYes,to 2a or 2b, does the organization have a committee that assumes responsibility for oversight ofthe 
audit, review, or compilation ofits financial statements and selection ofan independent accountant? 
Ifthe organization changed either its oversight process or selection process during the tax year, explain in 
2c No 
IfYes to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued 
on a consolidated basis, separate basis, or both 
Separate basis Consolidated basis Both consolidated and separated basis 
As a result ofa federal award, was the organization required to undergo an audit or audits as set forth in the 
Single AuditAct and OMB CIFCUIEFA-1337 3a N0 
IfYes," did the organization undergo the required audit or audits? Ifthe organization did not undergo the required 3b No 
audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits 

Form 990 (2009) 


CITIZENAUDIT.ORG PAGE #014
Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - DLN: 93493o4oo1281o| 

  

OMB No 1545-0047 
SCHEDULE A Public Charity Status and Public Support 
(Form 990 or 990EZ)  
Complete if the organization is a section 501(c)(3) organization or a section 

4947(a)(1) nonexempt charitable trust. open to P-ublic 

It Attach to Form 990 or Form 990-EZ. It See separate instructions. Inspectlon 
N ame of the organization Employer identification number 
Center for the Study of Carbon Dioxide 
and Global Change 86_0902777 

M Reason for Public Charity Status (All organizations must complete this part.) See instructions 

The organization is not a private foundation because it IS (For lines 1 through 11, check only one box) 

1 l_ A church, convention ofchurches, or association ofchurches section  

2 l_ A school described in section (Attach Schedule E) 

3 l_ A hospital or a cooperative hospital service organization described in section  
4 IT 

A medical research organization operated in with a hospital described in section Enterthe 
hospital's name, city, and state 

5 An organization operated for the benefit ofa college or university owned or operated by a governmental unit described in 
section (Complete Part II) 
6 A federal, state, or local government or governmental unit described in section  

N 
 

An organization that normally receives a substantial part ofits support from a governmental unit or from the general public 
described in 

section 170(b)(1)(A)(vi) (Complete Part II  

l_ A community trust described in section 170(b)(1)(A)(vi) (Complete Part II) 

9 An organization that normally receives (1) more than 331/3% ofits support from contributions, membership fees, and gross 
receipts from activities related to its exempt functionssub_1ect to certain exceptions, and (2) no more than 331/3% of 

its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses 
acquired by the organization after June 30,1975 See section 509(a)(2). (Complete Part  

10 An organization organized and operated exclusively to test for public safety Seesection 509(a)(4). 

11 

 

An organization organized and operated exclusively for the benefit of, to perform the functions of, orto carry out the purposes of 
one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) See section 509(a)(3). Check 
the box that describes the type ofsupporting organization and complete lines 11e through 11h 

a l_TypeI b c - Functionallyintegrated d - Other 

e By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons 
otherthan foundation managers and otherthan one or more publicly supported organizations described in section 509(a)(1) or 
section 509(a)(2) 

f Ifthe organization received a written determination from the IRS that it IS a Type I, Type II or Type supporting organization, 
check this box I- 
g Since August 17,2006, has the organization accepted any gift or contribution from any ofthe 

following persons- 

a person who directly or indirectly controls, either alone ortogether with persons described in (ii) Yes No 
and below, the governing body ofthe the supported organization? 11g(i) 

(ii) a family member ofa person described in above? 11g(ii) 

a 35% controlled entity ofa person described in or (ii) above?  

h Provide the following information about the supported organization(s) 
(iv) 
Type noti t e st e 
r9a'Zat'" organization in Y (Vii) 
Narne of (H) (described on I I d Organization in Organization in 
C0 lste m I f I d Amount of 
supported EIN lines 1- 9 above C0 0 C0 Organlze 
,3 h U S .3 support? 
organization section document-, mt 9 
(see 
|nstruct|onsTotal 

For Paperwork Reduction ActNotice, see the Instructions for Form 990 Schedule A (Form 990 or 990-EZ) 2009 


CITIZENAUDIT.ORG PAGE #015
Schedule A (Form 990 or 990-EZ) 2009 

Page 2 

i Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) 

(Complete only if you checked the box on line 5, 7, or 8 of Part I.) 

Section A. Public Support 

Calendar year (orfiscal year beginning 

1 

6 

(a)2005 (b)2006 (c)2007 (d)2008 (e)2009 (f)Tota| 

in) 

Gifts, grants, contributions, and 
membership fees received (Do not 
include any "unusual 

grants") 

25,563 300, 554 674,725 1,065,971 1, 548, 145 3,614,958 

Tax revenues levied for the 
organization's benefit and either 0 
paid to or expended on its 
behalf 

The value ofservices orfacilities 
furnished by a governmental unit to 0 
the organization without charge 

Add nes 1 through 3 25,563 300,554 674,725 1,065,971 1,548,145 3,614,958 

The portion of total contributions 
by each person (other than a 
governmental unit or publicly 
supported organization) included 
on line 1 that exceeds 2% ofthe 
amount shown on line 11, column 

(F) 

1,303,597 

Public Support. Subtract line 5 from 

2,311,361 
line 4 

Section B. Total Support 

Calendar year 

7 
8 

10 

11 

12 
13 

(or fiscal year 

2005 
beginning in) 

(b)2006 (c)2007 (d)2008 (e)2009 (f)Tota| 

A mounts from [13 4 25,563 674,725 1,065,971 1,548,145 3,614,958 

Gross income from interest, 
dividends, payments received on 
securities loans, rents, royalties 
and income from similar 

sources 

82 82 

Net income from unrelated 
business activities,whether or 0 
not the business IS regularly 
carried on 

Other income (Explain in Part 
IV )Do notinclude gain orloss 0 
from the sale ofcapital assets 

Total support (Add lines 7 

3,615,040 
through 1 0) 

Gross receipts from related activities, etc (See instructions) 12  
First Five Years Ifthe Form 990 IS for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, 
check this box and stop here 

Section C. Computation of Public Support Percentage 

14 
15 
16a 

17a 

18 

Public Support Percentage for 2009 (line 6 column divided by line 11 column 14 

15 36430  

33 1/3/o support test2009. Ifthe organization did not check the box on line 13, and line 14 IS 33 1/3% or more, check this box 

and stop here.The organization qualifies as a publicly supported organization FI7 
33 1/3/o support test2008. Ifthe organization did not check the box on line 13 or 16a, and line 15 IS 33 1/3% or more, check this 
box and stop here.The organization qualifies as a publicly supported organization FI- 
10/o-factsand-circumstances test2009. Ifthe organization did not check a box on line 13, 16a, or 16b and line 14 

IS 10% or more, and Ifthe organization meets the "facts and circumstances" test, check this box and stop here. Explain 

in Part IV how the organization meets the "facts and circumstances" test The organization qualifies as a publicly supported 
organization FI- 
10/o-factsand-circumstances test2008. Ifthe organization did not check a box on line 13, 16a,16b, or 17a and line 

15 IS 10% or more, and Ifthe organization meets the "facts and circumstances" test, check this box and stop here. 
Explain in Part IV how the organization meets the "facts and circumstances" test The organization qualifies as a publicly 
supported organization 

Private Foundation Ifthe organization did not check a box on line 13, 16a,16b, 17a or 17b, check this box and see 
instructions 

63 940  

Public Support Percentage for 2008 Schedule A, Part II, line 14 

H- 
H- 

Schedule A (Form 990 or 990-EZ) 2009 


CITIZENAUDIT.ORG PAGE #016
Schedule A (Form 990 or 990-EZ) 2009 

Page 3 

J Support Schedule for Organizations Described in IRC 509(a)(2) 

(Complete only if you checked the box on line 9 of Part I.) 

Section A. Public Support 

Calendar year 

1 

7a 

c 
8 

Section B. Total Support 

(or fiscal year beginning 

2005 
in) 

(b)2006 (c)2007 (d)2008 (e)2009 (f)Tota| 

Gifts, grants, contributions, and 
membership fees received (Do not 
include any "unusual grants  
Gross receipts from admissions, 
merchandise sold or services 
performed, orfacilities furnished in 
any activity that IS related to the 
organization's tax-exempt 
purpose 

Gross receipts from activities that 
are not an unrelated trade or 
business under section 513 

Tax revenues levied for the 
organization's benefit and either 
paid to or expended on its 

behalf 

The value ofservices orfacilities 
furnished by a governmental unit to 
the organization without charge 

Total.Add lines 1 through 5 

Amounts included on lines 1, 2, 
and 3 received from disqualified 
persons 

Amounts included on lines 2 and 3 
received from other than 
disqualified persons that exceed 
the greater of$5,000 or 1% ofthe 
amount on line 13 forthe year 

Add lines 7a and 7b 
Public Support (Subtract line 7c 
from line 6  

Calendar year (or fiscal year beginning 

9 
10a 

11 

12 

13 

14 

(a)2005 (b)2006 (c)2007 (d)2008 (e)2009 (f)Total 

in) 

Amounts from line 6 

Gross income from interest, 
dividends, payments received on 
securities loans, rents, royalties 
and income from similar 

sources 

Unrelated business taxable 
income (less section 511 taxes) 
from businesses acquired after 
June 30,1975 

Add lines 10a and 10b 

Net income from unrelated 
business activities not included 
in line 10b, whether or not the 
business IS regularly carried on 
Other income Do not include 
gain or loss from the sale of 
capital assets (Explain in Part 
IV) 

Totalsupport (Add lines 9, 10c, 
11 and 12) 

First Five Years Ifthe Form 990 IS for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, 
check this box and stop here 

Fl- 

Section C. Computation of Public Support Percentage 

15 Public Support Percentage for 2009 (line 8 column divided by line 13 column 15 
16 Public support percentage from 2008 Schedule 15 15 
Section D. Computation of Investment Income Percentage 
17 Investment income percentage for 2009 (line 10c column divided by line 13 column 17 
18 Investment income percentage from 2008 Schedule A, Part line 17 13 
19a 33 1/3/o support tests2009. Ifthe organization did not check the box on line 14, and line 15 IS more than 33 1/3/o and line 17 IS not 
more than 33 check this box and stop here.The organization qualifies as a publicly supported 
organization Fl- 
b 33 1/3/o support tests2008. Ifthe organization did not check a box on line 14 or line 19a, and line 16 IS more than 33 1/3/o and line 
18 IS not more than 33 check this box and stop here.The organization qualifies as a publicly supported organization Fl- 
20 Private Foundation Ifthe organization did not check a box on line 14, 19a or 19b, check this box and see instructions Fl- 

Schedule A (Form 990 or 990-EZ) 2009 


CITIZENAUDIT.ORG PAGE #017
Schedu|eA (Form 990 or990-EZ)2009 Page4 

  Supplemental Information. Supplemental Information. Complete this part to provide the explanation 
required by Part II, line 10; Part II, line 17a or 17b; or Part line 12. Provide any other additional 
information. See instructions 

Schedule A (Form 990 or 990-EZ) 2009 


CITIZENAUDIT.ORG PAGE #018
Iefile GRAPHIC print - DO NOT PROCESS IAs Filed Data -  

 

 4 D OMB No 1545-0047 
F 99 Supplemental Financial Statements  

II- Complete if the organization answered "Yes," to Form 990, 
Depallmenlollhe Treasury Part IV, line 12. 

Internal Revenue Service 

Name of the organization 
Center for the Study of Carbon Dioxide 
and Global Change 

II- Attach to Form 990. II- See separate instruct ions. 

Open to Public 
Inspection 

Employer identification number 

86-0902777 

M Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the 

organization answered "Yes" to Form 990, Part IV, line 6. 

 

Donor advised funds Funds and other accounts 

Total number at end ofyear 

Aggregate contributions to (during year) 

Aggregate grants from (during year) 

Aggregate value at end ofyear 

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised 

funds are the organization's property, subject to the organization's exclusive legal control? l Yes l_ N0 
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be 

used only for charitable purposes and not forthe benefit ofthe donor or donor advisor, orfor any other purpose 

conferring impermissible private benefit l V35 l_ N0 

m Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7. 

1 

n U N 

D. 

Purpose(s) ofconservation easements held by the organization (check all that apply) 
l_ Preservation ofland for public use (e g recreation or pleasure) 
Protection of natural habitat 

l Preservation ofan historically importantly land area 
I Preservation ofa certified historic structure 

Preservation ofopen space 

Complete lines 2a2d ifthe organization held a qualified conservation contribution in the form ofa conservation 
easement on the last day ofthe tax year 

Held at the End of the Year 

Total number ofconservation easements 2a 
Total acreage restricted by conservation easements 2b 
Number ofconservation easements on a certified historic structure included in 2c 
Number ofconservation easements included in acquired after 8/17/06 2d 

Number ofconservation easements modified, transferred, released, extinguished, or terminated by the organization during 

the taxable year I-- 

Number ofstates where property subject to conservation easement IS located I-- 

Does the organization have a written policy regarding the periodic monitoring, inspection, handling ofviolations, and 

enforcement ofthe conservation easements it holds? l_ Yes l_ N0 
Staffand volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year F- 

Amount ofexpenses incurred in monitoring, inspecting, and enforcing conservation easements during the year  

Does each conservation easement reported on line 2(d) above satisfy the requirements ofsection 

and 170(l1)(4)(B)(ll)7 Yes No 

In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and 
balance sheet, and include, ifapplicable, the text ofthe footnote to the organization's financial statements that describes 
the organization's accounting for conservation easements 

  Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. 

Complete if the organization answered "Yes" to Form 990, Part IV, line 8. 

1a Ifthe organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of 
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance ofpublic service, 
provide, in Part XIV, the text ofthe footnote to its financial statements that describes these items 
b Ifthe organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works ofart, 
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance ofpublic service, 
provide the following amounts relating to these items 
Revenues included in Form 990, Part line 1  
(ii)Assets included in Form 990,PartX  
2 Ifthe organization received or held works ofart, historical treasures, or other similar assets forfinancial gain, provide the 
following amounts required to be reported under SFAS 116 relating to these items 
a Revenues included in Form 990, Part line 1  
b Assetsincluded in Form 990,PartX  

For Privacy Act and Paperwork Reduction Act Notice, see the Int ruct ions for Form 990 

Cat No 52283D Schedule D (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #019
Schedule D (Form 990) 2009 

Page 2 

 anizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 

3 Using the organization's accession and other records, check any ofthe following that are a significant use ofits collection 

d I- 
e Other 

items (check all that apply) 
a Public exhibition 
b Scholarly research 

c Preservation forfuture generations 

Loan or exchange programs 

  

4 Provide a description ofthe organization's collections and explain how they further the organization's exempt purpose in 
Part XIV 
5 During the year, did the organization solicit or receive donations ofart, historical treasures or other similar 
assets to be sold to raise funds rather than to be maintained as part ofthe organization's collection? YES N0 
M Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, 
Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 
1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not 
included on Form 990,PartX?  
b If"Yes," explain the arrangement in Part XIV and complete the following table 
Amount 
C Beginning balance 
d Additions during the year 
3 Distributions during the year 
f Ending balance 
2a Did the organizationinclude an amount on Form 990,Part X,|ine21? I_Yes  

b the arrangement in Part XIV 

M Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10. 

(a)Current Year 

(b)Prior Year 

(c)Two Years Back 

(d )Three Years Back 

(e)Four Yea rs Back 

1a Beginning ofyear balance 
Contributions 
Investment earnings or losses 

Grants or scholarships 

00.05 

Other expenditures for facilities 
and programs 

 

Administrative expenses 

g End ofyear balance 

2 Provide the estimated percentage ofthe year end balance held as 
a Board designated or quasi-endowment II-  
b Permanent endowment II-  
C Term endowment F  

3a Are there endowment funds not in the possession ofthe organization that are held and administered forthe 

organization by 
unrelated organizations 

(ii) related organizations 

b If"Yes" to 3a(ii), are the related organizations listed as required on Schedule R7 

4 Describe in Part XIV the intended uses ofthe organization's endowment funds 

M InvestmentsLand, Buildings, and Equipment. See Form 990, Part X, line 10. 

Yes No 

3a(i) 

3a(ii) 

3b 

Description of investment 

Cost or other 
basis (investment) 

(b)Cost or other 
basis (other) 

Accumulated 
depreciation 

Book value 

1a Land 

b Buildings 

c Leasehold improvements 
d Equipment 

e Other 

205,388 

149,186 

56,202 

Total. Add lines 1 a- le (Column should equal Form 990, Part X, column (B), line  

Ir 

56,202 

Schedule D (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #020
Schedule D (Form 990) 2009 

  Investments0ther Securities. See Form 990, Part X, line 12. 

Page 3 

Description ofsecurity or category 
(including name ofsecurity) 

(b)Book value 

Method ofvaluation 
Cost or end-of-year market value 

Financial derivatives 

Closely-held equity interests 
Other 

Total. (Column should equalForm 990, Part X, col (B) line 12) V 

Related. See Form 990, Part X, line 13. 

Description of investment type 

Book value 

Method ofvaluation 
Cost or end-of-year market value 

Total. (Column should equalForm 990, Part X, col (B) line 13)  

Other Assets. See Form 990, Part X, line 15. 

Description 

Book value 

Total. (Column should equal Form 990, Part X, col.(B) line 15.) 

Other Liabilities. See Form 990, Part X, line 25. 

1 Description ofLiabi|ity 

Amount 

Federal Income Taxes 

Total. (Column should equalForm 990, Part X, col (B) line 25) p. 

2. Fin 48 Footnote In Part XIV, provide the text ofthe footnote to the organization's financial statements that reports the organization's 

liability for uncertain tax positions under FIN 48 

Schedule D (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #021
Schedu|eD (Form 990)2009 Page4 
  Reconciliation of Change in Net Assets from Form 990 to Financial Statements 
1 Totalrevenue (Form 12) 1 115521523 
2 Totalexpenses (Form 990,PartIX,co|umn 25) 2 112231943 
3 Excess or (deficit) forthe year Subtract line 2 from line 1 3 323,530 
4 Net unrealized gains (losses) on investments 4 
5 Donated services and use offacilities 5 
5 Investment expenses 5 
7 Prior period adjustments 7 
3 Other(Describe in Part XIV) 3 
9 Total adjustments (net) Add lines 4 - 8 9 
10 Excess or (deficit) forthe year perfinancial statements Combine lines 3 and 9 10 323,530 
ml Reconciliation of Revenue per Audited Financial Statements With Revenue er Return 
1 Total revenue, gains, and other support per audited financial statements 1 1,552,628 
2 Amounts included on line 1 but not on Form 990, Part line 12 
a Net unrealized gains on investments 2a 
b Donated services and use offacilities 2b 
c Recoveries ofprior year grants 2c 
d Other(Describe in Part XIV) 2d 
e Add lines 2a through 2d 2e 
3 Subtract line 2e from line 1 3 1,552,628 
Amounts included on Form 990, Part line 12, but not on line 1 
Investment expenses not included on Form 990, Part line 7b 4a 
Other(Describe in Part XIV) 4b 
c Add lines 4a and 4b 4c 
5 Tota|Revenue Addlines 3and 4c. (This should equa|Form 990,Part I,|ine 12 . . . . 5 1,552,628 
miti Reconciliation of Expenses per Audited Financial Statements With Expenses per Return 
1 Total expenses and losses per audited financial 1,223,948 
statements 1 
2 Amounts included on line 1 but not on Form 990, Part IX, line 25 
a Donated services and use offacilities 2a 
b Prior year adjustments 2b 
c Otherlosses 2c 
d Other(Describe in Part XIV) 2d 
e Add lines 2a through 2d 2e 
3 Subtract line 2e from line 1 3 1,223,948 
Amounts included on Form 990, Part IX, line 25, but not on line 1: 
Investment expenses not included on Form 990, Part line 7b 4a 
Other(Describe in Part XIV) 4b 
c Add lines 4a and 4b 4c 
5 Total expenses Add lines 3and 4c. (This should equal Form 990, Part I, line 18) 5 1,223,948 

  Supplemental Information 

Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9, Part lines 1a and 4, Part IV, lines 1b and 2b, 
Part V, line 4, Part X, Part XI, line 8, Part XII, lines 2d and 4b, and Part lines 2d and 4b Also complete this part to provide any 
additional information 

Ide nt if ier 

Ret urn Reference 

Explanation 

Schedule D (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #022
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Schedule I OMB No 1545-0047 
(Form 990) Grants and Other Assistance to Organizations, 

Governments and Individuals in the United States  

Complete if the organization answered "Yes to Form 990 Part IV line 21 or 22. - 
Department of the Treasury F Attach to Fcirm 990 I open t P_"b"c 
Internal Revenue Service  

Name of the organization Employer identication number 
Center for the Study of Carbon Dioxide 

and Global Change 86'0902777 
General Information on Grants and Assistance 

  

1 Does the organization maintain records to substantiate the amount ofthe grants or assistance, the grantees eligibility forthe grants or assistance, and 
the selection criteria used to award the grants or assistancel_YeS l_ N0 
2 Describe in Part IV the organization's procedures for monitoring the use ofgrant funds in the United States 

m Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to 
Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use 

Part IV and Schedule I-1 (Form 990) if additionalspace IS needed . . . . . . . . . . . . . . . . . . . . . . . . . F I- 
(a)Name and address of Code section (d)Amount ofcash (e)Amount ofnon- (f)Method of Description of (h)Purpose ofgrant 
organization ifapplicable grant cash valuation non-cash assistance orassistance 
or government assistance (book, FMV, appraisal, 
other) 
CO2Science6264 S Reseda 202778308 31,000 0 Scientific research 
Street 
Gi|bert,AZ 85298 

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50055P Schedule I (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #023
Schedule I (Form 990) 2009 

Page 2 

  Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22. 
Use Schedule I-1 (Form 990) if additional space is needed. 

(a)Type of grant or assistance 

(b)N umber of 
recipients 

(c)A mount of 
cash grant 

(d)A mount of 
non-cash assistance 

(e)Method ofvaluation 
(book, 
FMV, appraisal, other) 

(f)Description of non-cash assistance 

  Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information. 

Ret urn Reference 

Ident if ier 

Explanation 

Schedule I (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #024
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scheduie J Compensation Information OMB No 1545-0047 
(Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest  
Compensated Employees 
II- Complete if the organization answered "Yes" to Form 990,  
Depaiimentofthe Treasury part IV question 23_ Open to Public 
lnlemal R9V9U9 Ir Attach to Form 990. hr See separate instruct ions. Inspection 
Name of t he organization Employer identification number 
Center for the Study of Carbon Dioxide 
and Global Change   
M Questions Regarding Compensation 
Yes No 
1a Check the appropiate box(es) ifthe organization provided any ofthe following to orfor a person listed in Form 
990, Part VII, Section A, line 1a Complete Part to provide any relevant information regarding these items 
I7 First-class or charter travel Housing allowance or residence for personal use 
l_ Travel for companions l_ Payments for business use of personal residence 
Tax idemnification and gross-up payments Health or social club dues or initiation fees 
l_ Discretionary spending account l_ Personal services (e g maid, chauffeur, chef) 
b Ifany ofthe boxes in line 1a are checked, did the organization follow a written policy regarding payment or 
reimbursement orprovision ofall the expenses described above? If"No," complete Part to explain 1b Yes 
2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all 
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line la? 2 Yes 
3 Indicate which, Ifany, ofthe following the organization uses to establish the compensation ofthe 
organization's CEO/Executive Director Check all that apply 
Compensation committee Written employment contract 
Independent compensation consultant I7 Compensation survey or study 
Form 990 of other organizations Approval by the board or compensation committee 
4 During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization 
or a related organization 
Receive a severance payment or change-of-control payment- 4a No 
Participate in, or receive payment from, a supplemental nonqualified retirement plan? 4b No 
c Participate in,or receive payment from,an equity-based compensation arrangement? 4c No 
If"Yes" to any oflines 4a-c, list the persons and provide the applicable amounts for each item in Part  
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9. 
5 For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any 
compensation contingent on the revenues of 
The organization? 5a No 
Any related organization? 5b No 
If"Yes," to line 5a or 5b, describe in Part  
6 For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any 
compensation contingent on the net earnings of 
The organization? 6a No 
Any related organization? 6b No 
If"Yes," to line 6a or 6b, describe in Part  
7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed 
payments not describedinlines 5 and 67 If"Yes," describein 7 No 
8 Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was 
subject to the initial contract exception described in Regs section 53 If"Yes," describe 
in Part 8 N0 
9 If"Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations 
section 53 9 No 

For Privacy Act and Paperwork Reduction Act Notice, see the Int ruct ions for Form 990 Schedule J (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #025
Schedule J (Form 990) 2009 

Page 2 
m Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use Schedule J1 if additional space needed. 
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row and from related organizations, described in the 
instructions on row (ii) Do not list any individuals that are not listed on Form 990, Part VII 
Note.The sum ofcolumns must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a 
(A) Name (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and (D) Nontaxable (E) Total ofcolumns (F) Compensation 
Ba (ii) Bonus other other deferred benefits reported in prior 
incentive reportable compensation Form 990 or 
p compensation compensation Form 990-EZ 
Robert E Ferguson (I) 60'000 247500 

(II) 

Schedule J (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #026
Schedu|eJ (Form 990)2009 Page 3 
  Supplemental Information 

Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1aAlso complete this part for any additional information 

Identifier Ret urn Explanation 

Reference 

J, Part I, Part I, Line 1a 

Line 1a Relevant 
information in 
regards to 
selections on 
1a 

Schedule J (Form 990) 2009 


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Schedule L Transactions with Interested Persons 155' 
(Form 990 07 F Complete if the organization answered 
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, 0{ 
or Form 990-EZ, Part V lines 38a or 40b. 

Department of the Treasury Attach to Form 990 or Form 990-EZ. separate instructions. 
Internal Revenue Service 

Open to Public 
Inspection 

Name of the organization Employer identification number 

Center for the Study of Carbon Dioxide 

and Global Change  

M Excess Benefit Transactions (section 501(c)(3) and section 501 organizations only). 
Complete ifthe organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b 

Corrected? 

1 (3) Name Person Description oftransaction 
Yes No 
2 Enter the amount oftax imposed on the organization managers or disqualified persons during the year under 
 

3 Enter the amount oftax, ifany, on line 2, above, reimbursed by the organization . . . . . . . F  

M Loans to and/or From Interested Persons. 
Complete ifthe organization answered "Yes" on Form 990, Part IV, line 26, or Form 990-EZ, Part V, line 38a 
 
b Loan to 
Name ofinterested person and the (c)O riginal In Approved (g)WI-ltten 
7 (d)Ba|ance due default? by board or agreement? 
purpose 0F9an|Zat|0l| principal amount CommitteeCraig D Idso 
Construct facilities X 40,400 40,362 No Yes Yes 
Total . . . . . Ir 9, 40,362|  

  Grants or Assistance Benefitting Interested Persons. 
Complete if the organization answered "Yes" on Form 990, Part IV, line 27. 

(b)Re|ationship between interested person 

Name ofinterested person and the Orgamzatlon 

(c)A mount ofgrant or type ofassistance 

m Business Transactions Involving Interested Persons. 
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c. 

Relationship (9) Sharing Of 

between interested Amount of 0F9an|Zat|0'5 
Name ofinterested person person and the transaction Description oftransaction revenues.) 
organization yes No 

For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990 Cat No 50056A scheduie L (Form 990 or 999.52) 2999 


CITIZENAUDIT.ORG PAGE #028
Iefile GRAPHIC print - DO NOT PROCESS |As Filed Data - DLN: 93493o4oo1281o| 

O - OMB No 1545-0047 
(Form 990) Supplemental Information to Form 990 	 

Complete to provide information for responses to specific questions on 

Department of the Treasury . 
l t R S Form 990 or to provide any additional information. 110  
 9 eVee e""e It Attach to Form 990. Inspection 

Name of the organization Employer identification number 
Center for the Study of Carbon Dioxide 
and Global Change  
Identifier Return Reference Explanation 
Form 990, Part VI, Line 11 Form 990, Part VI, Line 11 Form 990 Review Process Form review ed by key officers 

For Paperwork Reduction ActNo1ice, see for Form 990 Cat No 5 1056K Schedu|e0 (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #029
Iefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493040012810 

. . . OMBN 1545-0047 

SCHEDULE R Related Organizations and Unrelated Partnerships  

(Forrn 0a II- Complete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37. Vy 

II- Attach to Form 990. II- See separate instructions. 

Depaitmentofthe Treasury open to P_ubc 
Internal Revenue Service Inspecuon 

Name of the organization 
Center for the Study of Carbon Dioxide 
and Global Change 

Employer identification number 

86-0902777 
M Identification of Disregarded Entities (Complete if the organization answered "Yes" on Form 990, Part IV, line 33.) 
(C) (3) 

a  
Name, address, and EIN of disregarded entity Primary activity Legal domicile (state Total income Endofyear assets Direct controlling 
or foreign country) entity 

M Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one 
or more related taxexempt organizations during the tax year.) 

(C)  
Name, address, and EIN of related organization Primary activity Legal domicile (state Exempt Code section Public charity status Direct controlling 
or foreign country) (if section 501(c)(3)) entity 
C02Science 
6264 S Reseda Street Scientific Research AZ 501(c)(3)  

Gilbert, AZ 85298 
20-2778308 

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990Schedule R (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #030
Schedule R (Form 990) 2009 

Page 2 

EE Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 

because it had one or more related organizations treated as a partnership during the tax year.) 

(C)  
Legal (cl) Predommant Income Disproprtionate Code VUBI General or 
Name, address, and EIN of Primary activity domicile Direct controlling (related unrelated Share of total income Share of endofyear a||0CatI0nS7 amount In box 20 Of managing 
related organization (state or entity I d d f assets Schedule K-1 paIEner7 
foreign excu e rom tax (Form 1065) 
Country) under sgcitisns 512- 
Yes No Yes No 

M Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV, 

line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.) 

Sha,e2,. ma, (9)  
Name, address, and EIN of related organization Pnmary Legal domicile Direct controlling Type of entity Income Share of Percentage 
(state or entity (C corp, S corp, endofyear ownership 
foreign or tnist) assets 
country) 

Schedule R (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #031
Page 3 

M Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, or 36.) 

Note. Complete line 1 ifany entity is listed in Parts II, or IV Yes N0 
1 During the tax year, did the orgranization engage in any ofthe following transactions with one or more related organizations listed in Parts  

a Receipt of(i) interest (ii) annuities royalties (iv) rent from a controlled entity 13 N0 
b Gift, grant, or capital contribution to other organization(s) 1b V35 
c Gift, grant, or capital contribution from other organization(s) 1? N0 
d Loans or loan guarantees to or for other organization(s) 1d N0 
e Loans or loan guarantees by other organization(s) 13 N0 
f Sale ofassets to other organization(s) 11 N0 
g Purchase ofassets from other organization(s) 19 N0 
h Exchange ofassets 1' N0 
i Lease of facilities, equipment, or other assets to other organization(s) 1i N0 
j Lease offacilities,equipment,or other assets from other organization(s) 11' NO 
k Performance ofservices or membership orfundraising solicitations for other organization(s) 1' N0 
I Performance ofservices or membership orfundraising solicitations by other organization(s) 1' N0 
m Sharing offacilities, equipment, mailing lists, or other assets 1" N0 
n Sharing of paid employees 1 Yes 
0 Reimbursement paid to other organization for expenses 10 NO 
p Reimbursement paid by other organization for expenses 1P N0 
q Other transfer ofcash or property to other organization(s) N0 
r Other transfer ofcash or property from other organization(s) 1" N0 

2 Ifthe answer to any ofthe above IS "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds 
b 
(C) 

 
Name of other organization Amount involved 

(1) 
(2) 
(3) 
(4) 

(5) 

(5) 

Schedule R (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #032
Page4 

m Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.) 

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent ofits activities (measured by total assets or gross 
revenue) that was not a related organization See instructions regarding exclusion for certain investment partnerships 

(C) (9)  
Name, address, and EIN of entity Primary activity Legal domicile Are all Share of Disproprtionate Code VUBI General or 
(state or foreign partners endofyear allocations? amount in box managing 
country) section assets 20 of Schedule K-1 partner? 
501(c)(3) (Form 1065) 

organizationsSchedule R (Form 990) 2009 


CITIZENAUDIT.ORG PAGE #033
Additional Data 

Software ID: 
Software Version: 
EIN: 860902777 

Name: Center for the Study of Carbon Dioxide 
and Global Change 

Form 990, Part IX - Statement of Functional Expenses  24a  24e Other Expenses 

Do not include amounts reported on line (Part Total expenses Program service Management and Fundraising 
expenses general expenses expenses 
Website maintenance 34.522 34.522 
Printing and Publications 55.359 55.869 
Media/public relations 11.418 11.413 
Lodging   
Contract labor 345.791 345.791