2022-11-01T14:07:42-07:00 2022-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2021-07-01 943045180 Rainforest Action Network RAIN 4153984404 425 Bush Street Suite 300 San Francisco CA 94108 Scott B Price Treasurer 4153984404 2022-11-01 true Scott Price 999009999 Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z Ginger Cassady 425 Bush Street Suite 300 San Francisco CA 94108 11685679 false X www.ran.org X 1987 CA Our mission is to preserve forests, protect the climate and uphold human rights by challenging corporate power and systemic injustice through frontline partnerships and strategic campaigns. 9 9 47 600 0 8287842 10888566 0 39708 15065 -30471 779362 8297079 11682993 865390 507300 0 4467088 4598771 540868 576076 1325018 2485365 3153312 8358711 8835459 -61632 2847534 11928649 13980269 2695365 1899451 9233284 12080818 X Rainforest Action Network (RAN) works toward a world where the rights and dignity of all communities are respected and where healthy forests, a stable climate and wild biodiversity are protected and celebrated. false false 3113026 30800 FOREST, FINANCE, AGRIBUSINESS, AND HUMAN RIGHTS CAMPAIGNRANs forest campaign is focused on protecting forests by supporting Indigenous rights, working with local communities, and reforming corporate actions and financial systems that are driving deforestation and worsening climate change. RAN executes effective markets and finance campaigns, in partnership with local organizations, to profile and protect the last remaining intact forest regions and creates leverage in the marketplace that can serve to protect forests, secure community land rights, and help stabilize the global climate.Continued on Schedule O 1751124 CLIMATE CHANGE, HUMAN RIGHTS AND FINANCE CAMPAIGNRAN'S CLIMATE AND ENERGY CAMPAIGN IS FOCUSED ON RESEARCHING THE FINANCIAL FLOWS AND INSURANCE COMPANIES BEHIND FOSSIL FUEL PRODUCTION AND BUILDING PRESSURE ON THESE INSTITUTIONS TO CHANGE THEIR HARMFUL POLICIES AND PRACTICES. RAN HAS BECOME THE GLOBAL LEADER IN ONE OF THE MOST EFFECTIVE STRATEGIES TO REIN IN AND REVERSE THE DISASTROUS IMPACTS OF INDUSTRIES DRIVING CLIMATE CHANGE BY CUTTING OFF THEIR SUPPLY OF CAPITAL AND INSURANCE. CONTINUED ON SCHEDULE O 1196902 10000 OTHER PROGRAMMINGSince 1985, Rainforest Action Network (RAN) has undertaken bold campaigns to hold some of the world's biggest corporations accountable for forest destruction, loss of biodiversity, climate change and the exploitation of Indigenous Peoples, local communities, and workers. RAN is working towards a world where the climate is protected, biodiversity is prioritized and rights are secured and upheld. RAN was an innovator and early proponent of a market campaign approach to international environmental activism. The corporate commitments we negotiate include not only environmental protections but also recognition and respect for human and Indigenous rights. RAN campaigns deploy several key tactics, including: high-profile, direct communication; organizing and peaceful direct actions; coordinated media and social media campaigns; incisive research and hard-hitting reports; collaborative partnerships; high-level corporate engagement and negotiations and relentless follow-up to ensure that promises are kept. Fossil fuels and deforestation are two of the biggest drivers of climate change. Extracting and burning fossil fuels and destroying forests are also often preceded by, and leave behind, a wake of catastrophic human rights violations. At RAN, we believe that ensuring that rights are respected is a core pillar of addressing climate change. 681992 466500 6743044 true true false false false false false false false false true false false true true true true false false true true true false true true false false true false true false false false false false false false false false false false false false false false false false true 32 0 true 47 true false false false false true true true true false 0 false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false AK AL AR CA CO CT DC FL GA HI IL KS KY LA MA MD ME MI MN MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV X X X Eos de Feminis 4153984404 425 Bush Street Suite 300 San Francisco CA 94108 Ginger Cassady Exec Director 40.00 0.00 X 181974 0 4162 Pallavi Phartiyal Deputy Director 40.00 0.00 X 167606 0 14432 Marie Michelson Digital Director 40.00 0.00 136419 0 21909 EOS DE FEMINIS Fin Director 40.00 0.00 X 127069 0 20918 Christopher Herrera Comms Dir 40.00 0.00 112107 0 16127 Robin Averbeck Forest Program Dir 40.00 0.00 112805 0 7793 Thomas Parkin Organizing Dir 40.00 0.00 105538 0 6712 Jodie Evans Board Chair 4.00 0.00 X X 0 0 0 Anna Lapp Vice Chair 4.00 0.00 X X 0 0 0 Marsela Pecanac Secretary 4.00 0.00 X X 0 0 0 Scott B Price Treasurer 4.00 0.00 X X 0 0 0 Andre Carothers Board President 4.00 0.00 X 0 0 0 Avi Mahaningtyas Governance 2.00 0.00 X 0 0 0 Anna Hawken Board Member 2.00 0.00 X 0 0 0 Ibrahim AlHusseini Board Member 2.00 0.00 X 0 0 0 Jim Gollin Board Member 2.00 0.00 X 0 0 0 Asad Rehman Board Member 2.00 0.00 X 0 0 0 Alberto Saldamando Board Member 2.00 0.00 X 0 0 0 943518 92053 7 false true false RWT Production 8932 Orange Hunt Lane Annandale VA 22003 Acquisitions 137779 1 260711 10627855 11228 10888566 0 15065 15065 0 0 0 0 260711 2686 -2686 -2686 0 0 Gain on Extinguishment of debt 900099 778750 778750 Other income 900099 3298 3298 782048 11682993 3298 791129 X 272500 272500 0 234800 234800 0 519936 429204 39708 51024 0 3058110 2524450 233549 300111 80659 66583 6160 7916 646100 533351 49343 63406 293966 242667 22451 28848 0 126288 46295 79993 30637 30637 0 576076 576076 0 1566400 1340550 144832 81018 162897 162897 95104 82103 4872 8129 250014 193604 18730 37680 0 451361 363010 37306 51045 161234 134798 13410 13026 0 31959 29599 726 1634 0 0 0 24197 19460 2001 2736 Bank fees 93317 102 23737 69478 Printing and Publications 44745 18055 8478 18212 Employee developt & training 38057 15722 21067 1268 Recruitment svcs 21935 21935 55167 33294 8462 13411 8835459 6743044 767397 1325018 X 3204152 6624757 2002403 2057661 1905290 858444 16047 14357 0 0 0 0 149967 94985 69209 69209 0 0 0 0 0 4650790 4330065 11928649 13980269 216955 289737 778750 1699660 1609714 2695365 1899451 X 6678491 9838844 2554793 2241974 9233284 12080818 11928649 13980269 2847534 X false true X true false X 7607139 7135884 9578474 8287692 10888566 43497755 0 0 7607139 7135884 9578474 8287692 10888566 43497755 3546861 39950894 5455 8890 15776 39708 15065 84894 0 377194 478706 202904 415 782048 1841267 45423916 0.87950 0.87680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45696 45696 23513 23513 Deposits 40540 Right of Use Asset - premises 814411 4330065 Accrued payroll liabilities 487488 Lease payable current 288585 Lease payable noncurrent 651690 Other accrued liabilities 181951 1609714 X 12121748 438755 438755 11682993 11682993 9274214 438755 438755 8835459 8835459 Part X : FIN48 Footnote Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, RAN is required to report information regarding its exposure to various tax positions taken by RAN and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that RAN has adequately evaluated its current tax positions and has concluded that as of June 30, 2022, RAN does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.RAN has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that RAN continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. RAN may periodically receive unrelated business income requiring RAN to file separate tax returns under federal and state statutes. Under such conditions, RAN will calculate, accrue and remit the applicable taxes. true East Asia & Pacific 10 22 Environmental protection Campaigning on forest issues 139800 South America 7 12 Environmental Protection Campaiging on forest issues 95000 17 34 17 34 234800 234800 East Asia & Pac Support 139800 Wire Trans South America Support 95000 Wire trans 17 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US RAN actively seeks out and engages external parties which are closely aligned with the organization's exempt purpose. Grant applicants are invited to submit a formal proposal with supporting materials. This data is reviewed and scrutinized by internal staff, which then prepares a summary report and recommendation for consideration to a sub-committee of the Board of Directors. At regular intervals, members of the Board of Directors meet to discuss and review all such funding requests. After approval, the various grant commitments and authorization for funding are routed to the appropriate RAN staff members. Grantees are communicated with by the small grants manager to provide updates and activities and submit a final report on the grant activities within 1 year of receiving the grant. RAN campaign staff and intermediary organizations have close relationships with the grantees and in most cases are able to perform filed visits to monitor grant activities. Part I, Line 3f - Method of Accounting The cash basis method of accounting is followed for all grant and program disbursements. Part II, Line 1 - Method of Accounting The cash basis method of accounting is followed for all grant and program disbursements. X X X X true Gott Advertising 191 Skyview Way San Francisco CA 94131 Online Ad- vertising true 241370 49805 191565 New River Communications 2977 W Broward Blvd Fort Lauderdale FL 33312 Direct Mail false 64206 48073 16133 false 305576 97878 207698 CA MD MN AL AK AR CO CT FL GA IL KS KY ME MA MI MS NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI DC HI LA ND NV Revel 260711 260711 2686 260711 260711 2686 2686 -2686 true Amazon Frontlines 425 Bush Street Suite 300 San Francisco CA 94110 475521013 501c3 78000 0 General Support Amazon Watch 2201 Broadway Suite 508 Oakland CA 94612 954604782 501c3 55000 0 General Support Civil Liberties Defense Ctr 1430 Willamette St 359 Eugene OR 97401 582670951 501c3 8000 0 General Support Earth Guardians 3980 Broadway 103-229 Boulder CO 80304 841397083 501c3 15000 0 General Support Green 20 1730 Rhode Island Ave NW 610 Washington DC 20036 465220283 501c3 10000 0 General Support Land is Life 228 Park Ave South PMB 45112 New York NY 10003 223101280 501c3 9000 0 General Support Other recipients under 5000 425 Bush Street Suite 300 San Francisco CA 94108 29500 0 General Support Social Good Fund 12651 San Pablo Ave 5473 Richmond CA 94805 461323531 501c3 8000 0 General Support Sustainable Markets 45 West 36th St 6th Fl New York NY 10018 134188834 501c3 10000 0 General Support Unkitawa 23103 Marine view Dr s Des Moines WA 98198 832398323 501c3 50000 0 General Support 9 1 Grantmaker's Description of How Grants are Used RAINFOREST ACTION NETWORK HAS A DEDICATED DEVELOPMENT DEPARTMENT WITHFOUNDATION-FOCUSED STAFF WHO LIAISE WITH PROGRAM STAFF, FINANCE DEPARTMENT AND EXECUTIVE LEADERSHIP IN ORDER TO ENSURE THEIR PROPER TRACKING OF GRANTS AND THE MAINTENANCE OF GRANT AGREEMENTS. IN ADDITION, RAN REPORTS TO GRANTEES ON THE FUNDS TO DEMONSTRATE THAT FUNDS HAVE BEEN APPLIED AND SPENT IN LINE WITH THE FUNDER GRANT AGREEMENTS. X X X X false false false false false false false false false Ginger Cassady Exec Director 181974 4162 186136 Marie Michelson Digital Director 136419 4039 17870 158328 Pallavi Phartiyal Deputy Director 167606 5284 9148 182038 Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: OTHER PROGRAMMINGSince 1985, Rainforest Action Network (RAN) has undertaken bold campaigns to hold some of the world's biggest corporations accountable for forest destruction, loss of biodiversity, climate change and the exploitation of Indigenous Peoples, local communities, and workers. RAN is working towards a world where the climate is protected, biodiversity is prioritized and rights are secured and upheld. RAN was an innovator and early proponent of a market campaign approach to international environmental activism. The corporate commitments we negotiate include not only environmental protections but also recognition and respect for human and Indigenous rights. RAN campaigns deploy several key tactics, including: high-profile, direct communication; organizing and peaceful direct actions; coordinated media and social media campaigns; incisive research and hard-hitting reports; collaborative partnerships; high-level corporate engagement and negotiations and relentless follow-up to ensure that promises are kept. Fossil fuels and deforestation are two of the biggest drivers of climate change. Extracting and burning fossil fuels and destroying forests are also often preceded by, and leave behind, a wake of catastrophic human rights violations. At RAN, we believe that ensuring that rights are respected is a core pillar of addressing climate change. Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, A MEMBER OF THE BOARD OF DIRECTORS, AND THE EXECUTIVEDIRECTOR. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (INWRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THEORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THEORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS(IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THEORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION FORTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING ELECTRONICALLY) AND ARE ALSO AVAILABLE BY REQUEST FROM THE ORGANIZATION'S OFFICE IN SAN FRANCISCO, CALIFORNIA. FORM 990, PART III, LINE 4B-PROGRAM SERVICE ACCOMPLISHMENTS, CONTINUED CLIMATE CHANGE, HUMAN RIGHTS AND FINANCE CAMPAIGN CONTINUEDINFORMED BY HIGH-QUALITY RESEARCH AND ANALYSIS, AND IN PARTNERSHIP WITH LOCAL ORGANIZATIONS, WE MOBILIZE PUBLIC SUPPORT AND ORGANIZE PRESSURE TACTICS TO CONVINCE THE BIGGEST BANKS, INSURANCE COMPANIES, AND FINANCIAL INSTITUTIONS IN THE WORLD TO STOP WORSENING OUR CLIMATE CHANGE CRISIS.CLIMATE CHANGE IS THE SINGLE BIGGEST ENVIRONMENTAL THREAT FACING OUR PLANET AND THE EXTRACTION, TRANSPORTATION AND BURNING OF FOSSIL FUELS IS A MAJOR SOURCE OF GREENHOUSE GASES. CLIMATE CHANGE IS CAUSING SIGNIFICANT NEGATIVE IMPACTS ON THE PLANET'S ECOSYSTEMS, INCLUDING FORESTS, AND CREATING EXTREME WEATHER EVENTS. THE WORST IMPACTS OF CLIMATE CHANGE MOST GREATLY AFFECT THE COMMUNITIES LEAST RESPONSIBLE FOR THE CRISIS, AND THOSE LEAST ABLE TO RESPOND TO THIS CRISIS. RAN WORKS TO STRENGTHEN THE GLOBAL MOVEMENT TO STOP CLIMATE CHANGE BY PRESSURING BANKS THAT ARE UNDERWRITING DANGEROUS FOSSIL FUEL PROJECTS. FORM 990, PART III, LINE 4B-PROGRAM SERVICE ACCOMPLISHMENTS, CONTINUED Community Action Grants, ContinuedThis strategy is based on the firm belief that local and Indigenous activists know how to co-exist with natural resources and they know how to organize in order to protect the planet and their communities. The Community Action Grants program has distributed more than $5 million dollars to more than 400 organizations across the globe from Southeast Asia, to Africa, to North and South America. These frontline communities, Indigenous-led organizations, and allies secure protection for millions of acres of traditional territory in forests around the world and keep millions of tons of carbon in the ground through their efforts to stop the destructive and often illegal practices of extractive industriesRANs Community Action Grants are distributed under two categories: Protect An Acre grants and Climate Action Fund grants. Protect an Acre grants support grassroots leadership and local organizations in forest regions to protect threatened forest lands and to protect the human rights of communities that have coexisted with and depended on these regions for generations. These grants are critical to help local efforts to regain control of and sustainably manage traditional territories. Climate Action Fund grants support frontline communities directly challenging the damage caused by the fossil fuel industry. These small grants go to local groups tackling the root causes of climate change the extraction and combustion of dirty fossil fuels such as coal and oil. FORM 990, PART III, LINE 4B-PROGRAM SERVICE ACCOMPLISHMENTS, CONTINUED Forest, Finance, Agribusiness, and Human Rights Campaign, continuedAny real solution to our climate crisis must involve the protection of forests, and protecting Indigenous rights has been proven to be one of the most effective ways to protect forests. RAN has been working with local communities for decades to stop profit driven industries like palm oil and pulp and paper from destroying rainforests, violating human rights, land grabbing, and pushing species to extinction through the destruction of their habitats. RAN educates our community, mobilizes support and organizes efforts to reduce market demand for environmentally and socially irresponsible products in order to transform global supply chains. PPP Loan Forgiveness During February 2021, RAN received $778,750 in a forgivable loan under the Small Business Administration Paycheck Protection Program (PPP). Congress established the PPP to provide relief to small businesses during the coronavirus pandemic as part of the $2 trillion Coronavirus Aid, Relief, and Economic Security (CARES) Act, P.L. 116-136. This legislation authorized the United States Treasury Department to use the SBAs 7(a) small business lending program to fund loans of up to $10 million per borrower that qualifying entities can spend to cover payroll, interest, rent, and utilities. RAN applied for and received full forgiveness of the PPP loan and recorded the full amount of $778,500 as gain on extinguishment of debt on the statement of activities in the audited financial statements. In the tax return, this amount is shown as other income on Form 990 page 9.