Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $19,167,716

• 1f · All other contributions, gifts and grants

  $7,320,948

• 1g · Noncash contributions included above

  $29,889

• 2a · Program service revenue: CONTRACT INCOME

  total $6,162,050 · related or exempt $6,162,050

• 2b · Program service revenue: PARTICIPATION AGREEMENT REVENUE/ROYALTIES

  total $51,604,832 · related or exempt $51,604,832

• 3 · Investment income

  total $1,277,099 · excluded $1,277,099

• 4 · Income from investment of tax-exempt bond proceeds

  total $0

• 5 · Royalties

  total $0

• 6a · Gross rents

  real property $434,053

• 6b · Less rental expenses

  real property $434,053

• 6c · Rental income or loss

  real property $0 · personal property $0

• 6d · Net rental income or loss

  total $0

• 7a · Gross sales of assets other than inventory

  securities $12,552

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

  securities $12,552 · other assets $117

• 7c · Gain or loss

  other assets -$117

• 7d · Net gain or loss

  total -$117 · excluded -$117

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $1,715 · related or exempt $1,715

• 11e · Other revenue, total

  $1,715

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $2,253,995 · program services $2,253,995

• 2 · Grants to domestic individuals

  total $10,000 · program services $10,000

• 3 · Grants to foreign organizations and individuals

  total $43,323,529 · program services $43,323,529

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $1,419,409 · program services $469,014 · management and general $839,487 · fundraising $110,908

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $19,305,286 · program services $14,902,434 · management and general $2,763,942 · fundraising $1,638,910

• 8 · Pension plan contributions

  total $584,854 · program services $433,785 · management and general $101,689 · fundraising $49,380

• 9 · Other employee benefits

  total $6,157,232 · program services $4,566,801 · management and general $1,070,566 · fundraising $519,865

• 10 · Payroll taxes

  total $1,993,952 · program services $1,478,908 · management and general $346,691 · fundraising $168,353

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $202,372 · program services $46,662 · management and general $158,584 · fundraising -$2,874

• 11c · Fees: accounting

  total $21,775 · program services $15,845 · management and general $5,169 · fundraising $761

• 11d · Fees: lobbying

  total $38,035 · program services $38,035

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $103,394 · management and general $103,394

• 11g · Fees: other

  total $6,523,884 · program services $4,970,044 · management and general $1,334,974 · fundraising $218,866

• 12 · Advertising and promotion

  total $1,056,620 · program services $900,977 · management and general $8,938 · fundraising $146,705

• 13 · Office expenses

  total $1,318,854 · program services $946,523 · management and general $200,813 · fundraising $171,518

• 14 · Information technology

  total $2,996,616 · program services $892,045 · management and general $2,140,164 · fundraising -$35,593

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $1,199,886 · program services $776,297 · management and general $369,706 · fundraising $53,883

• 17 · Travel

  total $3,090,938 · program services $2,828,162 · management and general $218,703 · fundraising $44,073

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $0

• 20 · Interest

  total $0

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $475,842 · program services $158,975 · management and general $321,083 · fundraising -$4,216

• 23 · Insurance

  total $430,402 · program services $55,653 · management and general $381,237 · fundraising -$6,488

• 24a · Other expenses: TRAININGS/WORKSHOPS

  total $1,912,914 · program services $1,871,556 · management and general $40,311 · fundraising $1,047

• 24b · Other expenses: MEMBERSHIP/DUES/SUBSCRIPTIONS

  total $500,783 · program services $303,830 · management and general $130,064 · fundraising $66,889

• 24c · Other expenses: BAD DEBT EXPENSE

  total $67,748 · program services -$4,940 · management and general $72,641 · fundraising $47

• 24d · Other expenses: OTHER EXPENSES

  total $265,756 · program services $94,707 · management and general $103,249 · fundraising $67,800

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $18,935,399 · end of year $9,948,602

• 2 · Savings and temporary cash investments

  beginning of year $11,033 · end of year $4,865,750

• 3 · Pledges and grants receivable

  beginning of year $7,660,473 · end of year $10,728,883

• 4 · Accounts receivable

  beginning of year $19,114,849 · end of year $10,864,313

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $0 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,259,777 · end of year $1,868,989

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

  $3,606,326

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

  $2,855,210

• 10c · Land, buildings and equipment, net

  beginning of year $776,057 · end of year $751,116

• 11 · Investments: publicly traded securities

  beginning of year $32,459,659 · end of year $36,837,145

• 12 · Investments: other securities

  beginning of year $20,926 · end of year $67,957

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $4,848,728 · end of year $2,907,011

• 17 · Accounts payable and accrued expenses

  beginning of year $9,434,454 · end of year $8,764,466

• 18 · Grants payable

  beginning of year $6,590,038 · end of year $5,971,850

• 19 · Deferred revenue

  beginning of year $984,104 · end of year $1,763,747

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $0 · end of year $0

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $2,205,332 · end of year $816,904

• 27 · Net assets without donor restrictions

  beginning of year $59,794,198 · end of year $56,633,727

• 28 · Net assets with donor restrictions

  beginning of year $7,078,775 · end of year $4,889,072

The filer's explanations (Part III)

Schedule J, Part I, line 3

THE ORGANIZATION'S BOARD OF DIRECTORS HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY WHICH IT FOLLOWS WHEN IT REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S SENIOR MANAGEMENT, INCLUDING THE CEO AND CFO. A REVIEW OF THE TOTAL COMPENSATION FOR EACH INDIVIDUAL IS MADE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE TOTAL COMPENSATION OF SENIOR MANAGEMENT OF THE ORGANIZATION IS REASONABLE. THE ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM, INCLUDING BUT NOT LIMITED TO THE CEO AND CFO. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE MEMBERS OF THE BOARD OF DIRECTORS EACH ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST WITH RESPECT TO EXECUTIVE COMPENSATION. THE COMMITTEE ADEQUATELY DOCUMENTED ITS BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE MEETINGS DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE BOARD AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS ONLY APPLIES TO CERTAIN SENIOR MANAGEMENT PERSONNEL, INCLUDING BUT NOT LIMITED TO THE CEO AND CFO. THE COMPENSATION AND BENEFITS OF CERTAIN OTHER INDIVIDUALS CONTAINED IN THIS FORM 990 ARE REVIEWED ANNUALLY BY THE CEO WITH ASSISTANCE FROM OTHER STAFF IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE SALARY DATA FOR COMPARABLE POSITIONS, PERSONNEL REVIEWS AND EVALUATIONS.

Schedule J, Part I, Line 4a

THE FOLLOWING EMPLOYEES RECEIVED SEVERANCE PAYMENTS DURING 2023: ALEX H. MORGAN $165,000 MARIA SALINAS 67,612

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• RAINFOREST ALLIANCE MEXICO-ALIANZA

  L&L · MX · income $4,282,214 · assets $1,068,819

  Directly controlled by RA

• RAINFOREST ALLIANCE LTD

  L&L/MARKETS · UK · income $2,985,644 · assets $183,357

  Directly controlled by RA

• RAINFOREST ALLIANCE (GHANA)

  L&L/RE CERT · GH · income $2,507,056 · assets $764,735

  Directly controlled by RA

• PT RAINFOREST ALLIANCE

  RE CERT/L&L · ID · income $50,268 · assets $1,031,200

  Directly controlled by RA

• RAINFOREST ALLIANCE TRADING LTD

  INACTIVE · UK · income $0 · assets $0

  Directly controlled by RA