2021-11-15T16:19:15-06:00 2020-12-31 366055558 GRANT THORNTON LLP 101 CALIFORNIA STREET SUITE 2700 SAN FRANCISCO CA 94111 990 2020-01-01 833135259 AIRBNBORG INC AIRB 4159884910 888 BRANNAN STREET FLOOR 4 SAN FRANCISCO CA 94103 CARLTON MCMILLAN ASSISTANT TREASURER 4159884910 2021-11-15 1 CARLTON MCMILLAN XXX-XX-XXXX ERIN COUTURE P01390592 4159863900 2021-11-15 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z X JOE GEBBIA 888 BRANNAN STREET FLOOR 4 SAN FRANCISCO CA 94103 10564615 0 X WWW.AIRBNB.ORG X 2019 DE TO UNLOCK THE POWER OF SHARING SPACE, RESOURCES, AND SUPPORT IN TIMES OF NEED. 5 5 0 5 0 0 10564615 0 0 0 10564615 3026872 0 0 0 0 101675 3128547 7436068 10462940 3026872 7436068 AIRBNB.ORG'S MISSION IS TO UNLOCK THE POWER OF SHARING SPACE, RESOURCES AND SUPPORT IN TIMES OF NEED. AIRBNB.ORG WORKS WITH COMMUNITIES AND NONPROFIT PARTNERS TO OFFER EMERGENCY TEMPORARY HOUSING. AIRBNB.ORG PUBLICLY LAUNCHED IN DECEMBER 2020. 0 0 1271291 1245872 DISASTER RESPONSE: THE IDEA FOR AIRBNB.ORG ORIGINATED WITH A WOMAN WHO WANTED TO OPEN HER HOME TO PROVIDE FREE STAYS FOR NEIGHBORS EVACUATING DURING A HURRICANE. AIRBNB.ORG PROVIDES EMERGENCY TEMPORARY HOUSING FOR PEOPLE SEVERELY IMPACTED BY NATURAL AND HUMAN-MADE DISASTERS, AND NONPROFIT RELIEF WORKERS RESPONDING AND HELPING COMMUNITIES RECOVER AND REBUILD. IN 2020, AIRBNB.ORG COMMITTED $1,938,472 IN GRANTS TO EIGHT NONPROFIT ORGANIZATIONS AROUND THE WORLD FOR THIS PURPOSE. THESE GRANTS CONSISTED OF CASH AND AIRBNB TRAVEL CREDIT, AND WERE PAID BY AIRBNB, INC. ON BEHALF OF AIRBNB.ORG, EXCEPT FOR $500,000 AIRBNB.ORG WILL PAY IN 2022. AIRBNB.ORG ALSO USES A UNIQUE DISASTER RESPONSE ACTIVATION PRODUCT TO DIRECTLY CONNECT DISASTER EVACUEES WITH AIRBNB HOSTS WHO OFFER THEIR HOMES FOR FREE THROUGH AIRBNB.ORG. 1060419 1035000 COVID-19 FRONTLINE RESPONDER PROGRAM: IN RESPONSE TO THE COVID-19 PANDEMIC, AIRBNB.ORG EXECUTED A PROGRAM TO OFFER TEMPORARY ACCOMMODATIONS TO FIRST RESPONDERS WHO NEEDED TO BE CLOSER TO THEIR WORKPLACE OR SAFELY DISTANCED FROM THEIR FAMILIES, BY FACILITATING STAYS WITH AIRBNB HOSTS OR AT HOTELS. AIRBNB.ORG ALSO PARTNERED WITH NONPROFIT ORGANIZATIONS TO FUND STAYS FOR FRONTLINE WORKERS ADMINISTERING FREE COVID-19 TESTS AND VACCINES. TO FUND THESE PROGRAMS, AIRBNB.ORG COMMITTED $1,060,000 IN GRANTS TO TWO NONPROFIT ORGANIZATIONS IN 2020. THESE GRANTS CONSISTED OF CASH AND AIRBNB TRAVEL CREDIT, AND WERE PAID BY AIRBNB, INC. ON BEHALF OF AIRBNB.ORG, EXCEPT FOR $500,000 WHICH AIRBNB.ORG WILL PAY IN 2022. 771419 746000 REFUGEE PROGRAM: PROVIDING FREE, WELCOMING STAYS FOR REFUGEES AND ASYLUM SEEKERS ARRIVING IN A NEW COUNTRY WAS A FOUNDING PILLAR OF AIRBNB.ORG. PARTNERSHIPS WITH REFUGEE RESETTLEMENT AGENCIES AND OTHER NONPROFIT ORGANIZATIONS ARE A CRITICAL PIECE OF THIS PROGRAM. IN 2020, AIRBNB.ORG COMMITTED $1,296,000 IN GRANTS TO TWO NONPROFIT ORGANIZATIONS WHO SUPPORT REFUGEES, INCLUDING WITH TEMPORARY STAYS AS THEY BEGIN THEIR RESETTLEMENT PROCESS. THESE GRANTS CONSISTED OF CASH AND AIRBNB TRAVEL CREDIT, AND WERE PAID BY AIRBNB, INC. ON BEHALF OF AIRBNB.ORG. IN SOME CASES, HOSTS PROVIDING PLACES TO STAY ALSO HELP REFUGEE GUESTS BUILD CONNECTIONS WITH THEIR NEW COMMUNITIES. DESCRIPTIONS CONTINUED ON SCHEDULE O. 25418 25418 3128547 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MS MD MA MI MN MO NC NV NH NJ NM NY ND OH OK OR PA RI SC TN UT VA WA WV WI X CARLTON MCMILLAN 4159884910 888 BRANNAN STREET SAN FRANCISCO CA 94103 X JOCELYN WYATT SECRETARY, DIRECTOR 1.00 0.00 X X 0 0 0 JENNIFER BOND DIRECTOR 1.00 0.00 X 0 0 0 JOE GEBBIA PRES., TREASURER, DIRECTOR 1.00 0.00 X X 0 0 0 SHARYANNE MCSWAIN DIRECTOR 1.00 0.00 X 0 0 0 MELISSA THOMAS-HUNT DIRECTOR 1.00 0.00 X 0 0 0 KIM RUBEY JAN-AUG 2020 EXECUTIVE DIRECTOR 40.00 0.00 X 0 0 0 KATHERINE WOO AUG-DEC 2020 EXECUTIVE DIRECTOR 40.00 0.00 X 0 0 0 0 0 0 0 0 0 0 0 10564615 4399742 10564615 10564615 0 0 0 2226872 2226872 800000 800000 101675 101675 3128547 3128547 0 0 0 30000 0 10432940 0 10462940 0 3026872 0 3026872 X -2930547 10366615 0 7436068 0 10462940 7436068 0 X X 0 0 0 X 0 0 0 0 10564615 10564615 10564615 10564615 6105705 4458910 10564615 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 23534060 12969445 12969445 10564615 0 10564615 16097992 12969445 12969445 3128547 0 3128547 SCHEDULE D, PART X, LINE 2 AT THE TIME OF THE FORM 990 FILING, AIRBNB.ORG'S AUDITED FINANCIAL STATEMENTS ARE IN THE PROCESS OF BEING FINALIZED. THE FOOTNOTE BELOW IS FROM THE DRAFT AUDITED FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH IT WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, SHOULD SUCH REVENUES EXIST. THE ORGANIZATION HAS ALSO BEEN RECOGNIZED BY THE CALIFORNIA FRANCHISE TAX BOARD AS EXEMPT FROM CALIFORNIA FRANCHISE AND INCOME TAXES UNDER SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2B AND PART XII, LINE 2A AIRBNB.ORG OPERATING EXPENSES ARE FULLY COVERED BY AIRBNB INC., THROUGH BOTH DIRECT MONETARY AND IN-KIND CONTRIBUTIONS, THE LATTER OF WHICH IS PRIMARILY COMPOSED OF HUMAN RESOURCES, TECHNOLOGY, INTELLECTUAL PROPERTY AND THIRD PARTY SERVICES. IN 2020 IN-KIND CONTRIBUTIONS INCLUDED BUT WERE NOT LIMITED TO: 1) HUMAN RESOURCES (STAFF), 2) PRODUCTS AND TECHNOLOGY TO FACILITATE AIRBNB.ORG STAYS GLOBALLY, 3) ACCESS TO AIRBNB INC.'S BRAND AND INTELLECTUAL PROPERTY, INCLUDING TRADEMARKS, VISUAL ASSETS, SOCIAL MEDIA AND OTHER MARKETING AND COMMUNICATIONS CHANNELS, PRODUCT AND MARKETING CONTENT, 4) FACILITIES AND EQUIPMENT FOR SUPPORTING STAFF, AND 5) SOFTWARE LICENSES AND ACCESS TO KEY BUSINESS SYSTEMS. THESE IN-KIND CONTRIBUTIONS WERE VALUED AT $13.0M IN 2020 AND $8.9M IN 2019. SCHEDULE D PART XI AND PART XII AT THE TIME OF THE FORM 990 FILING, AIRBNB.ORG'S AUDITED FINANCIAL STATEMENTS ARE IN THE PROCESS OF BEING FINALIZED. THE NUMBERS PRESENTED IN THE RECONCILIATIONS ARE BASED ON THE DRAFT AUDITED FINANCIAL STATEMENTS. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTMAKING 800000 0 0 0 0 0 0 800000 0 800000 EUROPE (INCLUDING ICELAND & GREENLAND) DISASTER 800000 WIRE 1 0 0 0 0 0 0 0 PART I, LINE 2: AIRBNB.ORG USES AN OUTSIDE SERVICE PROVIDER, TECHSOUP, TO CONDUCT EQUIVALENCY DETERMINATIONS AND OTHER DUE DILIGENCE ON ALL GRANTEE ORGANIZATIONS OUTSIDE OF THE U.S. AND AIRBNB.ORG CONDUCTS AN ASSESSMENT TO EVALUATE GRANT ELIGIBILITY INCLUDING ESTABLISHED SELECTION CRITERIA AND SCORING FRAMEWORK. GRANTEE ORGANIZATIONS ARE REQUIRED UNDER THEIR GRANT AGREEMENTS TO PROVIDE CERTAIN REPORTING TO AIRBNB.ORG, AND AIRBNB.ORG MONITORS THEIR USE OF GRANT FUNDS ON A QUARTERLY BASIS, AT A MINIMUM. PART III ACCOUNTING METHOD: 1 BUILD CHANGE 1001 BANNOCK STREET 467 DENVER CO 80204 352237155 501(C)(3) 32040 DISASTER CARE 151 ELLIS STREET NE ATLANTA GA 30303 131685039 501(C)(3) 131000 DISASTER CHURCH WORLD SERVICE 28606 PHILLIPS ST PO BOX 968 ELKHART IN 46515 134080201 501(C)(3) 240000 REFUGEE CORE 6464 SUNSET BLVD SUITE 1140 LOS ANGELES CA 90028 271703237 501(C)(3) 1000000 COVID-19 FRONTLINE WORK DOCTORS WITHOUT BORDERS MSF 40 RECTOR ST 16TH FLOOR NEW YORK NY 10006 133433452 501(C)(3) 64000 DISASTER HIAS 1300 SPRING STREET SUITE 500 SILVER SPRING MD 20910 135633307 501(C)(3) 506000 REFUGEE INTERNATIONAL MEDICAL CORPS 12400 WILSHIRE BLVD SUITE 1500 LOS ANGELES CA 90025 953949646 501(C)(3) 35000 COVID-19 FRONTLINE WORK MERCY CORPS 5 SW ANKENY ST PORTLAND OR 97204 911148123 501(C)(3) 20800 DISASTER SALVATION ARMY 30840 HAWTHORNE BLVD RANCHO PALOS VERDES CA 90275 941156347 501(C)(3) 60000 DISASTER ST BERNARD PROJECT 2645 TOULOUSE STREET NEW ORLEANS LA 70119 262189665 501(C)(3) 68032 DISASTER WORLD CENTRAL KITCHEN 1342 FLORIDA AVENUE NW WASHINGTON DC 20009 273521132 501(C)(3) 70000 DISASTER 11 PART I, LINE 2 AIRBNB.ORG USES AN OUTSIDE SERVICE PROVIDER, TECHSOUP, TO CONFIRM GRANTEE ORGANIZATION STATUS AND CONDUCT OTHER DUE DILIGENCE, AND AIRBNB.ORG CONDUCTS AN ASSESSMENT TO EVALUATE GRANT ELIGIBILITY, INCLUDING ESTABLISHED SELECTION CRITERIA AND SCORING FRAMEWORK. GRANTEE ORGANIZATIONS ARE REQUIRED UNDER THEIR GRANT AGREEMENTS TO PROVIDE CERTAIN REPORTING TO AIRBNB.ORG, AND AIRBNB.ORG MONITORS THEIR USE OF GRANT FUNDS ON A QUARTERLY BASIS, AT A MINIMUM. X 1 4399742 FMV 0 1 0 PART I, COLUMN (B): THE AMOUNT REPORTED IN PART I, LINE 9, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS OF SECURITIES RECEIVED OR PLEDGED. FORM 990, PART III, LINE 4 IN SUPPORT OF THE PROGRAM SERVICES DESCRIBED IN PART III, AIRBNB.ORG RECEIVES DONATED SERVICES, EQUIPMENT, MATERIALS AND FACILITIES FROM AIRBNB, INC. AIRBNB.ORG OPERATING EXPENSES ARE FULLY COVERED BY AIRBNB INC., THROUGH BOTH DIRECT MONETARY AND IN-KIND DONATIONS, THE LATTER OF WHICH IS PRIMARILY COMPOSED OF HUMAN RESOURCES, TECHNOLOGY, INTELLECTUAL PROPERTY AND THIRD PARTY SERVICES. IN 2020, IN-KIND CONTRIBUTIONS INCLUDED BUT WERE NOT LIMITED TO: 1) HUMAN RESOURCES (STAFF), 2) PRODUCTS AND TECHNOLOGY TO FACILITATE AIRBNB.ORG STAYS GLOBALLY, 3) ACCESS TO AIRBNB INC.'S BRAND AND INTELLECTUAL PROPERTY, INCLUDING TRADEMARKS, VISUAL ASSETS, SOCIAL MEDIA AND OTHER MARKETING AND COMMUNICATIONS CHANNELS, PRODUCT AND MARKETING CONTENT, 4) FACILITIES AND EQUIPMENT FOR SUPPORTING STAFF, AND 5) SOFTWARE LICENSES AND ACCESS TO KEY BUSINESS SYSTEMS. THESE IN-KIND CONTRIBUTIONS WERE VALUED AT $13.0M IN 2020 AND $8.9M IN 2019. FORM 990, PART IV, LINE 12A AT THE TIME OF THE FORM 990 FILING, AIRBNB.ORG'S SEPARATE, INDEPENDENT, AUDITED FINANCIAL STATEMENTS FOR THE 2020 TAX YEAR ARE IN THE PROCESS OF BEING FINALIZED, AND WILL BE COMPLETED AFTER THE FORM 990 IS FILED. FORM 990, PART VI, SECTION A, LINE 2 DURING THE 2020 TAX YEAR, JOE GEBBIA AND MELISSA THOMAS-HUNT HAD A BUSINESS RELATIONSHIP AS JOE GEBBIA WAS A DIRECTOR OF AIRBNB, INC. AND MELISSA THOMAS-HUNT WAS AN EMPLOYEE OF AIRBNB, INC. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL AT ALL TIMES HAVE AT LEAST ONE DIRECTOR WHO IS EMPLOYED BY AIRBNB, INC. AIRBNB, INC. HAS THE POWER TO APPOINT OR REMOVE THIS DIRECTOR. A MAJORITY OF THE BOARD OF DIRECTORS SHALL AT ALL TIMES CONSIST OF DIRECTORS WHO ARE NOT EMPLOYED BY AIRBNB, INC. THESE DIRECTORS ARE ELECTED AND REMOVED BY VOTE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B AIRBNB.ORG'S FORM 990 IS PREPARED BY AN EXTERNAL AUDITOR, GRANT THORNTON, LLP. THE FORM 990 IS THEN REVIEWED BY AIRBNB.ORG'S MANAGEMENT, FINANCE AND LEGAL TEAMS. THE FORM 990 IS THEN PRESENTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH OF THE ORGANIZATION'S DIRECTORS AND OFFICERS WERE REQUIRED TO PROMPTLY AND FULLY DISCLOSE ALL MATERIAL FACTS OF EVERY ACTUAL OR POTENTIAL CONFLICT OF INTEREST. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY WAS ENFORCED USING AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AND A PROCESS BY WHICH THE BOARD EVALUATES AND RESOLVES POTENTIAL CONFLICTS OF INTEREST IN ACCORDANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 AIRBNB.ORG DOES NOT HAVE EMPLOYEES OF ITS OWN. ESSENTIAL DUTIES AND ACTIVITIES ARE PERFORMED BY AIRBNB, INC. EMPLOYEES ON A VOLUNTEER BASIS UNDER THE OPERATING AGREEMENT BETWEEN AIRBNB.ORG AND AIRBNB, INC., FREE OF CHARGE, AND ARE SUPERVISED AND CONTROLLED BY THE BOARD OF DIRECTORS OF AIRBNB.ORG. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS WERE MADE AVAILABLE TO THE PUBLIC IN 2020. AIRBNB.ORG WILL CONSIDER REQUESTS FOR PUBLIC INSPECTION OF THESE DOCUMENTS. FORM 990, PART VI, SECTION A, LINE 3 AIRBNB, INC. PROVIDES CERTAIN SERVICES TO AIRBNB.ORG UNDER THE TERMS OF AN OPERATING AGREEMENT, INCLUDING BUT NOT LIMITED TO, PROGRAMMATIC, OPERATIONS, ENGINEERING, FINANCE, ACCOUNTING, TAX, LEGAL AND COMMUNICATIONS. THESE SERVICES ARE SUPERVISED AND CONTROLLED BY THE AIRBNB.ORG BOARD AND EXECUTIVE DIRECTOR. THESE SERVICES ARE PROVIDED WITHOUT CHARGE. FORM 990, PART XII, LINE 2A AT THE TIME OF THE FORM 990 FILING, AIRBNB.ORG'S SEPARATE, INDEPENDENT, AUDITED FINANCIAL STATEMENTS FOR THE 2020 TAX YEAR ARE IN THE PROCESS OF BEING FINALIZED, AND WILL BE COMPLETED AFTER THE FORM 990 IS FILED.