2022-08-15T11:00:32-05:00 2021-09-30 371611326 ARONSON LLC 111 Rockville Pike Suite 600 Rockville MD 20850 990 2020-10-01 530220900 RESOURCES FOR THE FUTURE INC RESO 2023285000 1616 P STREET NW WASHINGTON DC 20036 Carolyn Mollen VP of Finance and Administration 2022-08-15 true Carolyn Mollen 999009999 GREGORY M PLOTTS CPA P01255941 3012316200 2020 2022-09-23 18:48:47Z RICHARD G NEWELL 1616 P STREET NW WASHINGTON DC 20036 18484941 false X WWW.RFF.ORG X 1952 NY TO IMPROVE ENVIRONMENTAL, ENERGY, AND NATURAL RESOURCE DECISIONS THROUGH IMPARTIAL ECONOMIC RESEARCH AND POLICY ENGAGEMENT. 21 20 91 24 0 0 12561899 12769728 0 0 2462546 2717321 446575 43624 15471020 15530673 287500 200000 0 9051335 9512270 0 0 1116704 6185715 5630049 15524550 15342319 -53530 188354 87643116 93492158 27575889 25582474 60067227 67909684 RFF'S MISSION IS TO IMPROVE ENVIRONMENTAL, ENERGY, AND NATURAL RESOURCE DECISIONS THROUGH IMPARTIAL ECONOMIC RESEARCH AND POLICY ENGAGEMENT. false false 5300650 Designing Smart Emissions Reduction Strategies: RFF creates climate solutions that are effective, efficient, equitable, beneficial to the economy, and able to achieve net-zero emissions goals-from economy-wide solutions that send consistent economic signals to the marketplace to sector-specific strategies for all major areas of the economy. 4915474 200000 Confronting Risks and Building Resilience: RFF evaluates the physical and economic impacts of climate change, using data to assess risks and uncertainties at global, national, sectoral, and local scales, to ensure that global decisionmakers are equipped with the information they need to build resilience in their communities. 1436251 COMMUNICATIONS: DISSEMINATION OF RESEARCH RESULTS IN THE FORM OF RESEARCH PUBLICATIONS, RESOURCES MAGAZINE, RESOURCES RADIO, THE RFF WEBSITE, AND OTHER METHODS. COMMUNICATIONS ACTIVITIES ADVANCE RFF'S REPUTATION FOR INDEPENDENT RESEARCH AND NON PARTISAN WHILE INFORMING AND SHAPING PUBLIC DEBATE. RESEARCH PUBLICATIONS DISSEMINATED INCLUDE WORKING PAPERS, REPORTS, ISSUE BRIEFS, DATA TOOLS, AND RESEARCH FINDINGS IN PEER-REVIEWED JOURNALS. 11652375 true true false false true false false false true true false false false true true true false false false true false false false false false false false true true false false false false false false false false false false false false false false false false false true 51 0 true 91 true true true false false false false false false false false false false false false false false X 21 20 false false false false false false false true true false false true true true true true true true true true true NJ NY X X JESSICA ROPER 2023285000 1616 P STREET NW WASHINGTON DC 20036 Richard Newell President & CEO 35.0 0.0 X X 420049 0 75236 Anthony Bernhardt Co-Vice Chair of the Board 1.0 0.0 X 0 0 0 Barbara Kates-Garnick Board Director 1.0 0.0 X 0 0 0 Bob Litterman Board Director 1.0 0.0 X 0 0 0 C Boyden Gray Board Director 1.0 0.0 X 0 0 0 Catherine Kling Board Director 1.0 0.0 X 0 0 0 Daniel Esty Board Director 1.0 0.0 X 0 0 0 David Hawkins Board Director 1.0 0.0 X 0 0 0 Elaine Dorward-King Board Director 1.0 0.0 X 0 0 0 Glenn Hubbard Board Director 1.0 0.0 X 0 0 0 H Russell Frisby Board Director 1.0 0.0 X 0 0 0 James Asselstine Board Director 1.0 0.0 X 0 0 0 James Connaughton Board Director 1.0 0.0 X 0 0 0 Janet Clark Board Director 1.0 0.0 X 0 0 0 Jonathan Silver Board Director 1.0 0.0 X 0 0 0 Kyung-Ah Park Board Director 1.0 0.0 X 0 0 0 Mary Landrieu Board Director 1.0 0.0 X 0 0 0 Peter Kagan Board Director 1.0 0.0 X 0 0 0 Robert Stavins Co-Vice Chair of the Board 1.0 0.0 X 0 0 0 RUBEN KRAIEM BOARD DIRECTOR (UNTIL 10/2020) 1.0 0.0 X 0 0 0 SALLY KATZEN BOARD DIRECTOR (UNTIL 10/2020) 1.0 0.0 X 0 0 0 Susan Tierney Chair of the Board 1.0 0.0 X 0 0 0 Vicky Baily Board Director 1.0 0.0 X 0 0 0 Carolyn Mollen VP, Finance & Administration 35.0 0.0 X 244136 0 29799 Raymond Kopp VP, Research & Policy Engagement 35.0 0.0 X 291670 0 63286 Ross Van der Linde VP, Communications 35.0 0.0 X 184316 0 28486 Shannon Wulf Tregar VP, Development 35.0 0.0 X 224325 0 37305 Alan Krupnick Senior Fellow 35.0 0.0 X 257626 0 56530 Dennis Burtraw Senior Fellow 35.0 0.0 X 219706 0 51866 James Boyd Senior Fellow 35.0 0.0 X 208434 0 35805 Karen Palmer Senior Fellow 35.0 0.0 X 214753 0 54681 Margaret Walls Senior Fellow 35.0 0.0 X 208515 0 35805 2473530 0 468799 23 false true true Vault Consulting LLC 8401 Greensboro Dr McLean VA 22102 Accounting Services 479250 Torchbox LTD Unit 9 Southhill Business Park Combury Park Charlbury Oxfordshire UK Website Design & Maintenance 120818 Russell Reynolds Associates 1700 New York Ave Washington DC 20006 Executive Recruiting 106800 3 2164107 10605621 12769728 0 0 0 0 0 1109482 1109482 1335179 1291555 43624 0 43624 43624 3270552 1662713 1607839 0 1607839 1607839 0 0 0 0 0 15530673 0 0 2760945 200000 200000 1747432 1142029 356853 248550 6249102 4774886 927435 546781 710962 597978 59242 53742 323650 272404 20301 30945 481124 385813 35323 59988 140764 114162 26602 122295 22074 100221 539366 218238 321128 220218 220218 1503401 1256258 196347 50796 26748 26748 312674 255467 16647 40560 317171 246746 70425 1173877 1092786 81091 28041 18299 9690 52 24958 21068 1160 2730 309907 137543 172364 38747 38747 SUBCONTRACTS 801394 801394 MISCELLANEOUS 70488 29735 39284 1469 0 0 0 0 15342319 11652375 2573240 1116704 1230657 651669 3400419 2572546 272599 0 0 0 96207 134475 28677141 8144886 20211811 20532255 53287749 65061896 5076698 920315 0 4339575 3346403 87643116 93492158 2777846 2867990 471226 323077 22552123 22051745 0 1774694 339662 27575889 25582474 X 47777216 55662423 12290011 12247261 60067227 67909684 87643116 93492158 X 188354 7177982 476121 X false true X true true true X 7660068 9829595 7017077 12561899 12769728 49838367 0 0 7660068 9829595 7017077 12561899 12769728 49838367 3656734 46181633 3116829 2706075 2823596 1727162 2444661 12818323 0 0 0 0 0 0 0 62656690 0 0.7371 0.7001 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true 6892151 1080365 325010 7647506 6744920 472241 325010 6892151 6740952 300112 296144 6744920 7181474 422123 566500 296145 6740952 6595765 852180 266471 7181474 0.0 0.7903 0.2097 false false 12981367 12981367 12514400 5474557 7039843 1502198 1368247 133951 1679176 1302082 377094 20532255 LIABILITIES UNDER SPLIT-INTEREST 223327 GIFT FUNDS HELD FOR OTHERS 116335 PAYROLL PROTECTION PROGRAM LOAN 339662 X 23779992 7177982 1291555 8469537 15310455 220218 0 220218 15530673 16413656 1291555 1291555 15122101 220218 0 220218 15342319 Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE USED TO SUPPORT VARIOUS ACTIVITIES AND PROJECTS AS DESIGNATED BY THE BOARD OF DIRECTORS AND APPLICABLE LAWS AND ARE SUBJECT TO DONOR INTENT. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote RFF evaluates uncertainty in income tax positions based on a more-likely-than-not recognition standard. If that threshold is met, the tax position is then measured at the largest amount that is greater than 50% likely of being realized upon ultimate settlement. As of September 30, 2021 and 2020, there are no accruals for uncertain tax positions. If applicable, RFF records interest and penalties as a component of income tax expense. Tax years from 2018 through the current year remain open for examination by tax authorities. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 RENTAL EXPENSES - 1291555 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSES - 1291555 false Europe (Including Iceland and Greenland) 0 0 ,PUBLIC EQUITY INVESTMENTS INVESTMENT SERVICES 3002358 Sub-Saharan Africa 0 0 ,PUBLIC EQUITY INVESTMENTS INVESTMENT SERVICES 184811 East Asia and the Pacific 0 0 ,PUBLIC EQUITY INVESTMENTS INVESTMENT SERVICES 79990 Middle East and North Africa 0 0 ,PUBLIC EQUITY INVESTMENTS INVESTMENT SERVICES 37160 North America (Canada & Mexico only) 0 0 ,PUBLIC EQUITY INVESTMENTS INVESTMENT SERVICES 382763 Europe (Including Iceland and Greenland) 0 1 Grantmaking 200000 South America 0 0 ,PUBLIC EQUITY INVESTMENTS Investment Services 334506 0 1 0 0 0 1 4221588 0 4221588 true RESEARCH GRANTS - DISSERTATION AWARDS PROGRAM Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. GRANT FUNDS ARE EXPENDED TO INDIVIDUALS IN THE U.S FOR USE IN THE U.S AND RFF MONITORS REPORTS OF THE USE OF FUNDS. X X X X false false false false false false false true false Richard Newell President & CEO 380049 0 40000 0 0 0 66000 0 9236 0 495285 0 0 0 Raymond Kopp VP, Research & Policy Engagement 276670 0 15000 0 0 0 56650 0 6636 0 354956 0 0 0 Carolyn Mollen VP, Finance & Administration 219136 0 25000 0 0 0 23950 0 5849 0 273935 0 0 0 Ross Van der Linde VP, Communications 169316 0 15000 0 0 0 19250 0 9236 0 212802 0 0 0 Shannon Wulf Tregar VP, Development 209325 0 15000 0 0 0 33225 0 4080 0 261630 0 0 0 James Boyd Senior Fellow 208434 0 0 0 0 0 31725 0 4080 0 244239 0 0 0 Dennis Burtraw Senior Fellow 219706 0 0 0 0 0 45400 0 6466 0 271572 0 0 0 Alan Krupnick Senior Fellow 257626 0 0 0 0 0 52450 0 4080 0 314156 0 0 0 Karen Palmer Senior Fellow 214753 0 0 0 0 0 45200 0 9481 0 269434 0 0 0 Margaret Walls Senior Fellow 208515 0 0 0 0 0 31725 0 4080 0 244320 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments The organization provided its officers with bonus compensation during the year. Form 990, Part VI, Line 15 RFF OFFICER COMPENSATION WILL BE SET ANNUALLY AS FOLLOWS: (A) THE BOARD DECIDES THE PRESIDENT'S COMPENSATION, BASED ON A RECOMMENDATION FROM THE EXECUTIVE COMMITTEE; (B) THE EXECUTIVE COMMITTEE DECIDES ALL OTHER OFFICERS' COMPENSATION, BASED ON A RECOMMENDATION FROM THE PRESIDENT. THE INTERMEDIATE SANCTIONS RULES REQUIRE THAT ALL PROPERTY TRANSFERS BE AT FAIR MARKET VALUE. PER IRS REGULATIONS, COMPENSATION IS PRESUMED A PROPERTY TRANSFER AND IS PRESUMED TO BE AT FMV IF:(1) THE COMPENSATION AGREEMENT OR TERMS OF THE TRANSFER ARE APPROVED IN ADVANCE, BY AN AUTHORIZED BODY OF THE EXEMPT ORGANIZATION, COMPOSED ENTIRELY OF INDIVIDUALS WITHOUT A CONFLICT OF INTEREST; (2) THE BOARD OR COMMITTEE OBTAINED AND RELIED UPON APPROPRIATE DATA AS TO COMPARABILITY IN MAKING ITS DETERMINATION; AND (3) THE BOARD OR COMMITTEE ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION, CONCURRENTLY WITH MAKING THE DECISION. REFERRING THE THREE CRITERIA ABOVE IN THE RFF CONTEXT: (1) SALARY AGREEMENTS ARE APPROVED IN ADVANCE BY THE BOARD OR THE EXECUTIVE COMMITTEE AND NO INTERESTED PARTIES ARE INVOLVED IN SETTING THEM. (2) WE SUBSCRIBE TO A NUMBER OF SURVEYS THAT LOOK AT NONPROFIT ORGANIZATIONS AND RESEARCH ORGANIZATIONS IN WASHINGTON AND NATIONWIDE. THEY PROVIDE GOOD INFORMATION AND CAN BE RELIED ON TO JUDGE COMPARABILITY. PERIODICALLY RFF WILL ENGAGE A COMPENSATION CONSULTANT TO CONDUCT AN INDEPENDENT ANALYSIS. (3) WE PREPARE MINUTES OF ALL EXECUTIVE COMMITTEE MEETINGS WHICH REFLECT SALARY DECISIONS. MATERIALS USED BY THE COMMITTEE TO DETERMINE COMPARABILITY GOES INTO THE PERSONNEL FILES FOR THE INDIVIDUALS INVOLVED. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY THE Vice President of Finance & Administration AND the President and CEO, AND MADE AVAILABLE TO THE ENTIRE BOARD PRIOR TO THE SUBMISSION TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ANNUALLY, THE BOARD OF DIRECTORS IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. Form 990, Part VI, Line 19 Required documents available to the public RFF MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. RFF'S FINANCIAL STATEMENTS AND TAX RETURNS ARE POSTED ON OTHER NON-PROFIT WEBSITES THAT COLLECT AND POST NON-PROFIT INFORMATION. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of estimated insurance pool benefit liability - 476121;