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Nonprofiteer
← RAINFOREST FOUNDATION INC

Form 990 for tax year 2023

Filed by RAINFOREST FOUNDATION INC.

Totals

Total revenue
$9,413,252
Total expenses
$9,833,586
Contributions and grants received
$9,246,811
Grants paid
$2,947,390
Program service revenue
$0
Investment income
$166,441
Other revenue
$0
Total assets, end of year
$9,702,463
Total liabilities, end of year
$2,315,475
Net assets or fund balances, end of year
$7,386,988
Program services expenses (Part IX)
$7,926,940
Management and general expenses
$866,069
Fundraising expenses
$1,040,577
Program service expenses (Part III)
$7,926,940

Program services were 80.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $561,982

  • 1f · All other contributions, gifts and grants

    $8,684,829

  • 1g · Noncash contributions included above

    $99,167

  • 3 · Investment income

    total $166,314 · excluded $166,314

  • 7a · Gross sales of assets other than inventory

    securities $4,622 · other assets $19,612

  • 7b · Less cost or other basis and sales expenses

    securities $5,687 · other assets $18,420

  • 7c · Gain or loss

    securities -$1,065 · other assets $1,192

  • 7d · Net gain or loss

    total $127 · excluded $127

Functional expenses

Part IX, the statement of functional expenses.

  • 3 · Grants to foreign organizations and individuals

    total $2,947,390 · program services $2,947,390

  • 5 · Compensation of officers, directors and key employees

    total $223,356 · program services $111,678 · management and general $67,007 · fundraising $44,671

  • 7 · Other salaries and wages

    total $2,310,995 · program services $1,426,598 · management and general $238,215 · fundraising $646,182

  • 9 · Other employee benefits

    total $284,214 · program services $176,124 · management and general $28,162 · fundraising $79,928

  • 10 · Payroll taxes

    total $199,092 · program services $121,098 · management and general $23,549 · fundraising $54,445

  • 11b · Fees: legal

    total $9,650 · management and general $9,650

  • 11c · Fees: accounting

    total $4,690 · management and general $4,680 · fundraising $10

  • 11g · Fees: other

    total $603,488 · program services $400,963 · management and general $185,938 · fundraising $16,587

  • 12 · Advertising and promotion

    total $105,556 · program services $76,263 · management and general $350 · fundraising $28,943

  • 13 · Office expenses

    total $320,517 · program services $179,326 · management and general $105,321 · fundraising $35,870

  • 14 · Information technology

    total $65,270 · program services $14,642 · management and general $21,628 · fundraising $29,000

  • 16 · Occupancy

    total $202,741 · program services $73,477 · management and general $49,181 · fundraising $80,083

  • 17 · Travel

    total $526,827 · program services $460,120 · management and general $44,306 · fundraising $22,401

  • 22 · Depreciation, depletion and amortization

    total $7,525 · management and general $7,525

  • 23 · Insurance

    total $17,442 · program services $104 · management and general $17,270 · fundraising $68

  • 24a · Other expenses: PROGRAM EXPENSES

    total $1,916,445 · program services $1,916,445

  • 24b · Other expenses: FOREIGN CURRENCY EXCHAN

    total $33,922 · management and general $33,922

  • 24c · Other expenses: SUPPLIES

    total $28,701 · program services $22,712 · management and general $3,600 · fundraising $2,389

  • 24d · Other expenses: MISCELLANEOUS EXPENSES

    total $25,765 · management and general $25,765

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $6,493,272 · end of year $1,878,125

  • 2 · Savings and temporary cash investments

    end of year $5,092,019

  • 3 · Pledges and grants receivable

    beginning of year $2,277,485 · end of year $1,304,664

  • 9 · Prepaid expenses and deferred charges

    beginning of year $57,919 · end of year $47,687

  • 10a · Land, buildings and equipment: cost or other basis

    $97,417

  • 10b · Land, buildings and equipment: accumulated depreciation

    $49,438

  • 10c · Land, buildings and equipment, net

    beginning of year $43,904 · end of year $47,979

  • 11 · Investments: publicly traded securities

    beginning of year $112,494 · end of year $110,365

  • 15 · Other assets

    beginning of year $1,334,662 · end of year $1,221,624

  • 17 · Accounts payable and accrued expenses

    beginning of year $318,001 · end of year $235,346

  • 18 · Grants payable

    beginning of year $941,483 · end of year $862,864

  • 25 · Other liabilities

    beginning of year $1,312,311 · end of year $1,217,265

  • 27 · Net assets without donor restrictions

    beginning of year $5,692,218 · end of year $4,708,374

  • 28 · Net assets with donor restrictions

    beginning of year $2,055,723 · end of year $2,678,614

Mission and programs · 2023

Mission

THE MISSION OF THE RAINFOREST FOUNDATION IS TO SUPPORT INDIGENOUS AND TRADITIONAL PEOPLES OF THE WORLD'S RAINFORESTS IN THEIR EFFORTS TO PROTECT THEIR ENVIRONMENT AND FULFILL THEIR RIGHTS BY ASSISTING THEM IN:SECURING AND CONTROLLING THE NATURAL RESOURCES NECESSARY FOR THEIR LONG TERM WELL BEING AND MANAGING THESE RESOURCES IN WAYS WHICH DO NOT HARM THEIR ENVIRONMENT, VIOLATE THEIR CULTURE OR COMPROMISE THEIR FUTURE; AND DEVELOPING THE MEANS TO PROTECT THEIR INDIVIDUAL AND COLLECTIVE RIGHTS AND TO OBTAIN, SHAPE AND CONTROL BASIC SERVICES FROM THE STATE.

Activities or mission (Part I)

THE RAINFOREST FOUNDATION US PROVIDES FINANCIAL AND TECHNICAL SUPPORT TO INDIGENOUS COMMUNITIES AND ORGANIZATIONS TO SECURE THEIR RIGHTS TO THEIR TRADITIONAL LANDS AND PROTECT THEIR FORESTS AND LIVELIHOODS. WE ARE TACKLING THE WORLD'S MOST URGENT CHALLENGES: BIODIVERSITY LOSS, CLIMATE CHANGE, AND HUMAN RIGHTS.

  • RAINFOREST FOUNDATION US'S (RFUS) PROGRAMS ARE TACKLING THE WORLD'S MOST URGENT CHALLENGES: BIODIVERSITY LOSS, CLIMATE CHANGE, AND HUMAN RIGHTS. WE PARTNER WITH INDIGENOUS PEOPLES AND LOCAL COMMUNITIES TO PROTECT VITAL RAINFOREST ECOSYSTEMS AND ADDRESS THE CLIMATE CRISIS. WE PROVIDE FINANCIAL AND TECHNICAL SUPPORT TO INDIGENOUS AND LOCAL COMMUNITIES AND ORGANIZATIONS TO SECURE THEIR RIGHTS TO THEIR TRADITIONAL LANDS AND PROTECT THEIR FORESTS AND LIVELIHOODS. WE WORK TO PROTECT THE TROPICAL RAINFORESTS OF CENTRAL AND SOUTH AMERICA, AND IN 2022 WE WORKED IN THE COUNTRIES OF PERU, GUYANA, PANAMA, AND BRAZIL. OUR PROGRAMS FOCUS ON DELIVERING THE FOLLOWING THREE SERVICES: LAND TITLING, LEGAL DEFENSE AND ADVOCACY. RFUS WORKS WITH INDIGENOUS PEOPLES AND LOCAL COMMUNITIES TO UNDERSTAND AND EXERCISE THEIR RIGHTS; MAP AND DEMARCATE THEIR TERRITORIES, AND TO OBTAIN LEGAL REPRESENTATION TO SECURE LAND RIGHTS, SETTLE DISPUTES AND SEEK JUSTICE FOR HUMAN RIGHTS VIOLATIONS PERPETRATED AGAINST ENVIRONMENTAL DEFENDERS. TERRITORIAL GOVERNANCE AND SECURITY: RFUS SUPPORTS PARTNERS TO MONITOR AND SECURE THEIR TERRITORIES, STRENGTHEN COLLECTIVE FOREST GOVERNANCE AND MANAGEMENT, AND ISSUE EVIDENCE-BASED ADVOCACY TO ADDRESS DEFORESTATION ON THEIR LANDS. DIRECT FINANCE: RFUS SUPPORTS THE ESTABLISHMENT AND FINANCING OF INDIGENOUS PEOPLES AND LOCAL COMMUNITY-LED TERRITORIAL FACILITIES TO SUSTAIN FOREST PROTECTION STRATEGIES, THE STRENGTHENING OF PARTNERS' INSTITUTIONAL CAPACITIES TO ADMINISTER INCREASED FINANCIAL FLOWS, AND ABILITIES TO NEGOTIATE NEW ECONOMY-BUILDING PARTNERSHIPS FOR THEIR COMMUNITIES.

    Expenses $7,926,940 · Grants $2,947,390

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • John Copeland

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Todd Crider

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Brett Odom

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • S James Anaya

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Robert Curran

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Steven Kemler

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Christian Lelong

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jenny Springer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Becky Yang

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Suzanne Pelletier

    EXECUTIVE DIRECTOR

    Total calculated
    $223,355
    From this org
    $193,333
    From related orgs
    $0
    Other
    $30,022
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $183,333
    Bonus
    $10,000
    Other
    $0
    Deferred
    $475
    Nontaxable benefits
    $29,547
    Filer's total
    $223,355

  • Christine Halvorson

    PROGRAM DIRECTOR

    Total calculated
    $308,069
    From this org
    $213,735
    From related orgs
    $0
    Other
    $94,334
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $135,450
    Bonus
    $0
    Other
    $78,285
    Deferred
    $84,717
    Nontaxable benefits
    $9,617
    Filer's total
    $308,069

  • Joshua Lichtenstein

    PROGRAM MANAGER

    Total calculated
    $206,073
    From this org
    $189,445
    From related orgs
    $0
    Other
    $16,628
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,032
    Bonus
    $0
    Other
    $59,413
    Deferred
    $333
    Nontaxable benefits
    $16,295
    Filer's total
    $206,073

  • Kim Chaix

    DIRECTOR OF STRATEGIC IMPA

    Total calculated
    $169,262
    From this org
    $139,396
    From related orgs
    $0
    Other
    $29,866
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,614
    Bonus
    $0
    Other
    $14,782
    Deferred
    $319
    Nontaxable benefits
    $29,547
    Filer's total
    $169,262

  • James Cameron Ellis

    FIELD SCIENCES DIRECTOR

    Total calculated
    $161,044
    From this org
    $131,668
    From related orgs
    $0
    Other
    $29,376
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $105,272
    Bonus
    $0
    Other
    $26,396
    Deferred
    $181
    Nontaxable benefits
    $29,195
    Filer's total
    $161,044

  • Julie Hudson

    DIRECTOR OF DEVELOPMENT

    Total calculated
    $171,314
    From this org
    $161,609
    From related orgs
    $0
    Other
    $9,705
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,517
    Bonus
    $0
    Other
    $6,092
    Deferred
    $398
    Nontaxable benefits
    $9,307
    Filer's total
    $171,314

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
RAINFOREST FOUNDATION US EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED AGAINST COMPARATIVE ORGANIZATIONS FOR REASONABLENESS AND MUST BY APPROVED BY THE BOARD OF DIRECTORS.
PART II, LINE 2(I)(C)
RETIREMENT AND OTHER DEFERRED COMPENSATION REPORTED IN COLUMN C FOR CHRISTINE HALVORSON INLCLUDES DEFERRED PAYMENT OF RETIREMENT CONTRIBUTIONS WHICH WERE ACCRUED IN 2023 BUT NOT PAID UNTIL 2024.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.1
Source object
202413209349313631

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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