2022-06-20T08:29:34-05:00 2021-06-30 410746749 CLIFTONLARSONALLEN LLP 901 N GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2020-07-01 132644641 FRIENDS OF THE EARTH (ACTION) INC FRIE 2027837400 1101 15TH STREET NW NO 1100 WASHINGTON DC 200362002 ERICH PICA PRES. FRIENDS OF THE EARTH (ACTION) 2027837400 2022-06-13 1 ERICH PICA 999009999 MICHAELA J CROMAR CPA P00895728 5712279500 2022-06-13 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z X ERICH PICA 1101 15TH STREET NW NO 1100 WASHINGTON DC 200362002 1191188 0 X WWW.FOEACTION.ORG X 1969 NY FOE ACTION FIGHTS FOR LAWS AND LAWMAKERS THAT PROTECT THE ENVIRONMENT. 6 6 0 250 0 0 924474 1191188 0 0 1 0 11 0 924486 1191188 51500 191614 0 0 494336 680567 0 0 174047 418567 427355 964403 1299536 -39917 -108348 1325269 819643 429208 31930 896061 787713 TO IMPROVE THE ENVIRONMENT THROUGH EDUCATION AND POLICY WORK, WITH AN EMPHASIS ON POLLUTION, CLIMATE CHANGE, AND ENERGY ISSUES; AND HOW CONGRESS AND THE ADMINISTRATION STAND ON THESE ISSUES. 0 0 1064713 191614 0 FRIENDS OF THE EARTH (ACTION), INC. (FOE ACTION) CONDUCTED OUTREACH EFFORTS THROUGH ITS WEBSITE, EMAILS, AND SOCIAL MEDIA TO EDUCATE THE PUBLIC AND EXPAND ITS BASE OF GRASSROOTS ACTIVISTS WITH THE GOAL OF INCREASING SUPPORT FOR PROGRESSIVE ENVIRONMENTAL AND SOCIAL WELFARE POLICIES. OUR MEMBERSHIP AND ORGANIZING PROGRAM EDUCATED OUR MEMBERS, VOLUNTEERS, ACTIVISTS, ALLIES AND THE GENERAL PUBLIC ABOUT THE HARM THE TRUMP ADMINISTRATION, AND ITS APPOINTEES, CONGRESS, AND CORPORATIONS WERE CAUSING TO THE ENVIRONMENT. 1064713 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 16 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR AZ CA CO CT FL GA IL KS LA MA MD ME MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X ERICH PICA 2027837400 1101 15TH STREET NW SUITE 1100 WASHINGTON DC 20005 PICA ERICH G PRESIDENT 9.38 28.13 X 47500 142500 11575 PAULSEN ELIZABETH VP OF ORGANIZING 18.75 18.75 X 81133 81133 5720 DYER JULIE VP OF ADMINISTRATION & ORGANIZATION 4.97 32.53 X 17277 113116 12040 STOCKER PETER A VP OF MEMBERSHIP & DEVELOPMENT 2.63 34.88 X 8888 118083 8116 CHAN MICHELLE WAI-WAH VP OF PROGRAMS 2.81 34.69 X 9440 116429 5501 TRIVEDI JAHNAVI DIRECTOR, FINANCE 2.81 34.69 X 8570 105700 12364 ARCHER LISA DIRECTOR, FOOD & AGRICULTURE PROGRAM 0.68 36.82 X 1966 106491 15392 ANN HOFFMAN CHAIR 1.00 X X 0 0 0 BUNNY GABEL VICE CHAIR (THRU 7/20) 1.00 X X 0 0 0 ARTURO GARCIA-COSTAS VICE CHAIR 1.00 1.00 X X 0 0 0 MICHAEL J HERZ BOARD MEMBER 1.00 1.00 X 0 0 0 NAVINA KHANNA BOARD MEMBER 1.00 X 0 0 0 ANTHONY RODGERS-WRIGHT BOARD MEMBER 1.00 X 0 0 0 SOROUSH SHEHABI BOARD MEMBER 1.00 1.00 X 0 0 0 174774 783452 70708 0 0 1 0 0 300000 891188 10175 1191188 1191188 0 0 0 X 191614 191614 83787 22949 54646 6192 456202 405629 21032 29541 12114 10839 471 804 86042 70040 10121 5881 42422 33739 5801 2882 29166 17765 11401 22689 22689 54323 16095 7415 30813 39398 39398 1898 432 1444 22 112816 69434 30171 13211 89504 89504 TRANSACTION PROCESSING 41003 3565 37438 RESEARCH, DATA, LISTS 22531 3395 19136 OTHER EXPENSE 14027 1220 12807 OVERHEAD ALLOCATION 0 183384 -198704 15320 1299536 1064713 60776 174047 1322936 812155 1051 5018 1282 2470 1325269 819643 65754 11080 363454 20850 429208 31930 X 597903 281871 298158 505842 896061 787713 1325269 819643 -108348 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 283551 177551 106000 283551 0 NEW FLORIDA VISION PAC 10800 BISCAYNE BOULEVARD SUITE 105 MIAMI FL 33161 830998709 6000 1 0 0 PART I-A, LINE 1: WE IDENTIFIED CANDIDATES COMMITTED TO FIGHTING FOR THE ENVIRONMENT AND FOR GREATER SOCIAL AND RACIAL JUSTICE AND ENDORSED THEM. WE MADE CONTRIBUTIONS TO OTHER ORGANIZATIONS WORKING TO GET OUT THE VOTE. WE WORKED WITH OUR MEMBERSHIP AND OTHER GROUPS TO ENSURE VOTERS UNDERSTOOD THE ISSUES AT STAKE IN VARIOUS ELECTIONS AND ENGAGED IN SOME GET-OUT-THE-VOTE EFFORTS. 0 DUE TO FRIENDS OF THE EARTH 20850 20850 X PART X, LINE 2: FOE ACTION IS EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE (IRC). THE ORGANIZATION EVALUATED ITS TAX POSITIONS AND DETERMINED THAT ITS POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED ON EXAMINATION. 1 BLACK MALE VOTER PROJECT 80 M STREET SE FL1 WASHINGTON DC 20003 843530186 501(C)(4) 25000 N/A N/A CONTRIBUTION- NON-PARTISAN VOTER TURNOUT PROJECT NEW GEORGIA PROJECT ACTION FUND A231 165 COURTLAND STREET ATLANTA GA 30303 820934131 501(C)(4) 50000 N/A N/A CONTRIBUTION- SUPPORT GA SENATE RUN OFF RACE EFFORTS NEW FLORIDA VISION PAC 10800 BISCAYNE BOULEVARD SUITE 1050 MIAMI FL 33161 830998709 527 6000 N/A N/A GENERAL CONTRIBUTION BLACK VOTERS MATTER FUND 4751 BEST RD 490 ATLANTA GA 30337 813625061 501(C)(4) 25000 N/A N/A CONTRIBUTION- NON-PARTISAN VOTER TURNOUT VOTER 0 4 PART I, LINE 2: PRIOR TO CONTRIBUTION, THE OTHER ORGANIZATIONS SHARED THEIR PLANS AND STRATEGIES. AFTER WE MADE THE CONTRIBUTION, WE WERE GIVEN PERIODIC UPDATES ON THE IMPLEMENTATION. 1 0 0 0 0 0 0 0 0 PICA ERICH G PRESIDENT 47500 142500 0 0 0 0 1425 4275 1469 4406 50394 151181 0 0 PAULSEN ELIZABETH VP OF ORGANIZING 61583 61583 0 0 19550 19550 1620 1620 1240 1240 83993 83993 0 0 PART I, LINE 4A ELIZABETH PAULSEN RECIEVED A PAYMENT MADE PURSUANT TO A SEPARATION AGREEMENT AND RELEASE OF CLAIMS. FORM 990 THIS AMENDMENT IS BEING PREPARED TO ADD OVERHEAD ALLOCATION TO THE STATEMENT OF FUNCTIONAL EXPENSES TO TIE BACK MORE EASILY TO THE AUDITED FINANCIAL STATEMENTS. THE ADDITION OF THE OVERHEAD ALLOCATION RESULTED IN THE FOLLOWING CHANGES TO THE JUNE 30, 2021 FORM 990: 1. PAGE 1, BOX B, AMENDED RETURN BOX CHECKED. 2. PART III, LINE 4A EXPENSES WAS $889,620, IS NOW $1,064,713. 3. PART III, LINE 4E EXPENSES WAS $889,620, IS NOW $1,064,713. 4. PART IX, LINE 14(A) WAS $121,109, IS NOW $112,816. 5. PART IX, LINE 14(B) WAS $77,725, IS NOW $69,434. 6. PART IX, LINE 14(C) WAS $30,173, IS NOW $30,171. 7. PART IX, ADDED LINE 24D "OVERHEAD ALLOCATION" 8. PART IX, LINE 24D(B) WAS $0, IS NOW $183,384. 9. PART IX, LINE 24D(C) WAS $0, IS NOW ($198,704). 10. PART IX, LINE 24D(D) WAS $0, IS NOW $15,320. 11. PART IX, LINE 24C (A) WAS $5,734, IS NOW $14,027. 12. PART IX, LINE 24C(D) WAS $4,514, IS NOW $12,807. 13. PART IX, LINE 25(B) WAS $889,620, IS NOW $1,064,713. 14. PART IX, LINE 25(C) WAS $259,482, IS NOW $60,776. 15. PART IX, LINE 25(D) WAS $150,434, IS NOW $174,047. FORM 990, PART VI, SECTION A, LINE 1 THE BOARD HAS COMMITTEES THAT ARE CHARGED WITH ACTING ON BEHALF OF THE BOARD RELATED TO DECISIONS UNDER EACH COMMITTEES PERVUE. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION SHALL CONSIST OF INDIVIDUALS (INDIVIDUAL MEMBERS) AND ORGANIZATIONS (ORGANIZATIONAL MEMBERS) THAT: (I) PAY DUES AS SPECIFIED IN THE BYLAWS OR ANNUALLY AFFIRM MEMBERSHIP AND HAVE THE RIGHT TO ELECT THREE MEMBERS OF THE BOARD; AND (II) MEET OTHER QUALIFICATIONS FOR MEMBERSHIP AS ESTABLISHED BY THE BOARD UNDER THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A PLEASE REFER TO THE RESPONSE TO FORM 990 VI LINE 6. FORM 990, PART VI, SECTION B, LINE 11B ALL MEMBERS OF THE BOARD WILL RECEIVE A COPY OF THE UNFILED FORM 990 AND HAVE AN OPPORTUNITY TO REVIEW IT BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER IS REQUIRED TO FILL OUT A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. ANY ACTUAL OR POTENTIAL CONFLICTS ARE REVIEWED IN DEPTH BY THE BOARD, AND DECISIONS ARE MADE AS TO WHETHER THE BOARD MEMBER SHOULD CONTINUE IN HIS/HER BOARD ROLE, OR POSSIBLY RECUSE HIM/HERSELF FROM VOTING ON CERTAIN MATTERS. THE POLICY IS MONITORED BY A DESIGNATED BOARD MEMBER THROUGH REVIEW OF THE CONFLICT OF INTEREST FORMS ON A CONTINUOUS BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S PRESIDENT IS PERFORMED BY RELATED ENTITY AND A COMMON PAYMASTER, FRIENDS OF THE EARTH (FOE). FOEA EFFECTIVELY FOLLOWS WHEN IT REIMBURSES THROUGH THE COST SHARING AGREEMENT. THE PRESIDENT'S COMPENSATION IS DETERMINED BY A SPECIAL TASK FORCE, WHICH IS MADE UP OF DESIGNATED MEMBERS OF THE EXECUTIVE COMMITTEE. THE TASK FORCE ASSESSES HIS OVERALL PERFORMANCE IN THE POSITION AND THE FINANCIAL CONDITION OF THE ORGANIZATION. AS PART OF THE PROCESS, THE TASK FORCE CONSULTS WITH FOE'S HUMAN RESOURCES PROFESSIONALS INCLUDING EXTERNAL CONSULTANTS FOR CURRENT BENCHMARKS OF EXECUTIVE COMPENSATION FOR SIMILAR 501(C)(3) ORGANIZATIONS. THE PROCESS WAS MOST RECENTLY COMPLETED IN FY2021. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART IX LINE 7 OTHER SALARIES AND WAGES CONSIST OF REIMBURSEMENTS FOR AN ALLOCATED PORTION OF SALARIES AND WAGES FROM FRIENDS OF THE EARTH. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED. FRIENDS OF THE EARTH 1101 15TH STREET NW SUITE 1100 WASHINGTON DC 20005 237420660 DEFENDS THE ENVIRONMENT AND CHAMPIONS A HEALTHY AND JUST WORLD. DC 501(C)(3) LINE 7 0 FRIENDS OF THE EARTH ACTION POLITICAL ACTION COMMITTEE 1101 15TH STREET NW SUITE 1100 WASHINGTON DC 20005 132644641 POLITICAL CAMPAIGN ACTIVITY DC 527 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0