2017-05-15T12:20:19-05:00 2016-06-30 GRANT THORNTON LLP 757 THIRD AVE 3RD FLOOR NEW YORK NY 100172013 990 2015-07-01 133976062 NRDC Action Fund Inc % STEVE BAGINSKI CFO NRDC 2127272700 40 WEST 20TH STREET NEW YORK NY 10011 STEVE BAGINSKI cfo 2127272700 2017-05-15 true scott thompsett P00741490 2125990100 2015 2021-01-29 14:40:06Z Rhea Suh President 40 WEST 20TH STREET NEW YORK NY 10011 2887816 false X www.nrdcactionfund.org X 1996 NY The NRDC action fund's mission is to build political support in the United States for protecting the planet and its people. 20 18 0 0 0 3874936 2887816 0 0 0 0 0 0 3874936 2887816 2000 145500 0 0 913197 1055628 0 0 27988 1098102 2036901 2013299 3238029 1861637 -350213 3581522 2957555 516098 226725 3065424 2730830 X The NRDC Action Funds mission is to build political support in the United States for protecting the planet and its people. We mobilize influential constituencies, experts, community leaders and others to directly advocate for clean air and water, public health, biodiversity, and a stable climate. We support candidates who stand up for environmental protection, and we expose those who side with polluters rather than the public good. false false 2915854 145500 0 1. Advocating for the environment NRDC ACTION FUND'S PRIMARY GOAL IS TO PERSUADE ELECTED OFFICIALS TO PRESERVE THE ENVIRONMENT AND PROTECT PUBLIC HEALTH. WE IDENTIFY POLICIES THAT WILL ACHIEVE THOSE GOALS, AND WE EDUCATE AND INFORM LAWMAKERS ABOUT HOW THE POLICIES WORK. ONE OF THE KEY ADVOCACY TOOLS USED BY THE NRDC ACTION FUND IS ITS EXTENSIVE NETWORK OF POLICY EXPERTS, BUSINESS LEADERS, AND OTHER INFLUENTIAL PEOPLE WHO HAVE CREDIBILITY AND RELATIONSHIPS WITH POLICY MAKERS. We worked to expand and mobilize our influential constituencies, experts, community leaders, and others to champion clean air and water, public health, biodiversity, and a stable climate. We advocated to decision makers on the federal and state levels to protect and strengthen bedrock environmental policies. 2. Educating the Public and Holding Elected Officials Accountable The NRDC Action Fund also engages on the state level. One of the NRDC Action Funds top priorities is to educate the American people about how their elected officials vote on environmental and energy issues. Using both traditional media and advanced digital techniques, the NRDC Action Fund makes sure the public knows where their elected officials stand on the issues. 3. Supporting Environmental Champions IN ORDER TO CONFRONT THE CRISIS OF CLIMATE CHANGE, AMERICA NEEDS MORE ELECTED OFFICIALS COMMITTED TO PASSING FORWARD-LOOKING CLEAN ENERGY AND CLIMATE LEGISLATION. THE NRDC ACTION FUND HELPS ELECT THOSE CHAMPIONS TO OFFICE AND SUPPORT THEM WHEN IT COMES TIME TO VOTE FOR THE ENVIRONMENT. WE HELP CANDIDATES SPEAK PERSUASIVELY ON OUR ISSUES, AND WE DEMONSTRATE THAT RUNNING FOR OFFICE ON CLEAN ENERGY AND CLIMATE ACTION WILL HELP THEM WIN. 2915854 false true true true false false false false false false false false false true true false true false false false false false false false false false true false true false false false false false false false false false false false false false true true false false true 19 0 true 0 false false false false true true false X 20 18 true false false false true true true true true false false true true true true true true false AL AK AR CA CO CT FL GA HI IL KS KY ME MD MA MN MS MO NH NJ NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X STEVE BAGINSKI CFO 2127272700 40 WEST 20TH STREET NEW YORK NY 10011 Wendy Abrams Director 1.0 0.0 X 0 0 0 John H Adams Director 1.0 20.0 X 0 189583 77323 Christopher Arndt Director 1.0 0.0 X 0 0 0 Richard E Ayres Director 1.0 1.0 X 0 0 0 Anne Bartley Director 1.0 0.0 X 0 0 0 Patricia Bauman Chair/Director 1.0 1.0 X X 0 0 0 Dayna Bochco Director (Thru 2/2016) 1.0 0.0 X 0 0 0 Sherwood Boehlert Director 1.0 0.0 X 0 0 0 Hamilton Candee Director 1.0 0.0 X 0 0 0 Ari Emanuel Director (Thru 2/2016) 1.0 0.0 X 0 0 0 Bob Epstein Director 1.0 1.0 X 0 0 0 Michael Finnegan Director 1.0 0.0 X 0 0 0 William Haney Director (Thru 2/2016) 1.0 0.0 X 0 0 0 Barbarina Heyerdahl Director 1.0 0.0 X 0 0 0 Cindy Horn Director (Thru 2/2016) 1.0 0.0 X 0 0 0 Honorable Hamilton Kean Director (Thru 4/2016) 1.0 0.0 X 0 0 0 Patricia Sullivan Director (Thru 12/2015) 1.0 10.0 X 0 20000 0 Vernice Miller-Travis Director 1.0 0.0 X 0 0 0 Edward James Olmos Director 1.0 0.0 X 0 0 0 Daniel R Tishman Director 1.0 1.0 X 0 0 0 Eric Wepsic Director 1.0 1.0 X 0 0 0 Ira Ziering Director 1.0 0.0 X 0 0 0 KATHLEEN WELCH Director 1.0 1.0 X 0 0 0 JOANN KAPLAN Director 1.0 0.0 X 0 0 0 Sigmund Anderman Director 1.0 0.0 X 0 0 0 Rhea Suh President 1.0 40.0 X X 0 541142 10157 Mitchell Bernard COO (as of 11/2015) 1.0 40.0 X 0 233965 50714 Peter Lehner thru 82015 Executive Director 1.0 40.0 X 0 567053 39448 MARIPAT ALPUCH SECRETARY 1.0 1.0 X 0 0 0 Jennifer Reynoso Assistant Secretary 1.0 0.0 X 0 0 0 Steven Baginski Chief Financial Officer 1.0 40.0 X 0 438404 0 KEVIN CURTIS as of 22016 EXECUTIVE DIRECTOR 40.0 0.0 X 0 0 0 Heather Taylor-Miesle LEGISLATIVE ADVOCATE 22.0 0.0 X 0 108794 13925 FRANCES BEINECKE Former President 1.0 5.0 X 0 183372 0 Sarah A Gillman Former Chief Financial Officer 0.0 0.0 X 0 189146 9245 Judith A Keefer Former Chief Operating Officer 0.0 0.0 X 0 259640 0 0 2731099 200812 0 true true false WATERFRONT STRATEGIES INC 3050 K STREET NW SUITE 100 WASHINGTON DC 20007 lobbying/ADVERTISING 883607 1 35389 2852427 15099 2887816 0 0 0 0 0 0 0 0 0 0 0 0 2887816 145500 145500 0 0 0 150006 134678 7050 8278 0 679241 600300 68924 10017 0 226381 200381 20954 5046 0 2630 480 2150 86339 22399 63940 0 1001012 1001012 0 0 586070 518011 68059 7944 7944 42063 16813 24752 498 52159 52159 0 181852 160472 17231 4149 47402 47402 0 6824 6824 0 0 4907 4907 0 FILING FEES 12470 12470 TEMPORARY/CLERICAL 2688 2688 RECRUITING EXPENSES 1479 1479 MISCELLANEOUS EXPENSES 1062 1062 3238029 2915854 294187 27988 3076615 2868140 0 0 500000 89415 0 0 0 0 0 0 0 0 0 0 0 0 14720 14720 4907 0 0 0 0 0 0 0 0 0 0 3581522 2957555 84036 190998 0 0 0 0 0 0 0 0 0 0 0 0 0 0 432062 35727 516098 226725 X 0 0 3065424 2730830 0 0 3065424 2730830 3581522 2957555 X -350213 15619 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 354730 354730 354730 false true false false Schedule C, Part I-A, Line 1 The Action Funds political expenditures during this period focused on the 2016 federal elections. The Action Fund produced blogs and social media content highlighting endorsed candidates who were running on pro-environmental positions, as well as calling out those who held anti-environmental positions. The NRDC Action Funds federal connected PAC, NRDC Action Fund Inc. PAC, also contributed to Senate campaigns and hosted fundraisers. $211,344 of the total political expenditures was spent on staff salaries (including benefits and overhead), while the remaining $143,386 was spent on discretionary expenses, including consultants and other vendors. The total amount of political expenditures represents 11 percent of the organization's overall expenditures for the year. 14720 14720 0 DUE TO RELATED PARTIES 35727 35727 X Form 990, Schedule D, Part X, Line 2 NRDC Action Fund is included within the consolidated financial statements of its parent, the natural resources defense council, inc. The below Fin-48 footnote is reproduced from the consolidated financial statements. NRDC 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 consolidated 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. NRDC has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; determine its filing and tax obligations in jurisdictions for which it has nexus; and to review other matters that may be considered an uncertain tax position. The tax years ended June 30, 2013, 2014, 2015 and 2016 remain open to audit for both federal and state purposes. This standard had no impact on NRDCs 2016 and 2015 consolidated financial statements. NRDC does not believe its 2016 and 2015 consolidated financial statements include any material uncertain tax positions. true League of Conservation Voters Inc 1920 L Street NW Suite 800 Washington DC 20036 521733698 501(c)(4) 85000 ENV. ADVOCACY Partnership Project Action Fund 1615 M Street NW Washington DC 20002 810606786 501(C)(4) 55500 ENV. ADVOCACY 2 Form 990, Schedule I, Line 2 In fiscal year 2016, the NRDC Action Fund Inc. provided grants to support environmental initiatives. NRDC Action Fund Inc. only provides funding to organizations that have an environmental mission that aligns with the organization's own mission. Grantees are expected to provide the organization with periodic status reports about their environmental projects. true false false false false false false false false John H Adams Director 0 189583 0 0 0 0 0 0 0 77323 0 266906 0 0 Sarah A Gillman Former Chief Financial Officer 0 64396 0 0 0 124750 0 4630 0 4615 0 198391 0 0 Mitchell Bernard COO (as of 11/2015) 0 233965 0 0 0 0 0 32445 0 18269 0 284679 0 0 Peter Lehner thru 82015 Executive Director 0 211953 0 0 0 355100 0 27902 0 11546 0 606501 0 0 Rhea Suh President 0 446142 0 55000 0 40000 0 0 0 10157 0 551299 0 0 Steven Baginski Chief Financial Officer 0 438404 0 0 0 0 0 0 0 0 0 438404 0 0 FRANCES BEINECKE Former President 0 86372 0 97000 0 0 0 0 0 0 0 183372 0 0 Judith A Keefer Former Chief Operating Officer 0 12540 0 0 0 247100 0 0 0 0 0 259640 0 0 Compensation Information Part I, Line 4A Former Chief Financial Officer, Sarah Gillman, and Former Executive Director, Peter Lehner, received severance payments from the Natural Resources Defense Council in Calendar Year 2015; these amounts are reported in Schedule J, Part II, Column B(iii). Part II, Compensation Reporting of Trustee, Mr. John H Adams Column B(I): Base Compensation After thirty-five years of committed service as NRDC's Founder and President, John Adams retired on April 1, 2006. John is a part-time consultant for NRDC and received $189,583 for these services in calendar year 2015. Column D: Nontaxable Benefits: As part of his retirement agreement, NRDC provides John Adams with medical and dental benefits and a long term care plan. The value of these benefits are: Medical $ 13,706 LTC $ 63,617 Part II, Compensation Reporting of CFO, Mr. Steve Baginski STEVE BAGINSKI, SERVED AS NRDC'S INTERIM CHIEF FINANCIAL OFFICER FROM APRIL 27TH, 2015 THROUGH DECEMBER 21ST, 2015. DURING THAT TIME, MR. BAGINSKI WAS THE EMPLOYEE OF AN EXTERNAL THIRD PARTY EXECUTIVE SEARCH FIRM AND NRDC PAID THAT THIRD PARTY FOR MR. BAGINSKI'S SERVICES. STEVE BAGINSKI WAS HIRED AS NRDC'S FULL-TIME CHIEF FINANCIAL OFFICER ON DECEMBER 22ND, 2015, AND HE RECEIVED HIS COMPENSATION FROM NRDC FROM THAT DATE. On the Form 990, amounts reported in Part VII, Column (e) represent a combination of amounts NRDC paid to the third party executive search firm for Mr. Baginski's services as well as amounts NRDC paid Mr. Baginski directly. Form 990, Part VII & Schedule J, Part I The individuals reported on NRDC Action Fund's Form 990, Sarah Gillman, Mitchell Bernard, Rhea Suh, Peter Lehner and Heather Taylor-Miesle receive their compensation from the parent organization, Natural Resources Defense Council, Inc. (NRDC). Accordingly, all compensation is being reported on NRDC Action Fund's Form 990 as related organization compensation. However, a portion of each officer's compensation is reimbursed by NRDC Action Fund to NRDC based on services rendered to NRDC Action Fund. In the interest of clarity, NRDC Action Fund is disclosing the following salary and benefits amounts as having been reimbursed by NRDC Action Fund to NRDC for these services: Salary Benefits Sarah A. Gillman $1,097 $307 Peter Lehner $14,145 $3,925 Heather Taylor-Miesle $86,732 $24,036 Mitchell Bernard $440 $121 Rhea Suh $24,696 $6,828 NRDC Action Fund reimburses NRDC for the services of other NRDC employees. Those individuals do not meet the criteria of an officer, key employee or highly compensated employee of the Action Fund and accordingly are not disclosed in Part VII or Schedule J of the 990. Form 990, Part VI - Governing Body And Management Form 990, Part VI, Line 2 Board of Directors Members, Bob Epstein and Patricia Bauman, have a business relationship. Board of Directors members Kathleen Welch and Dan Tishman have a business relationship. Form 990, Part VI, Line 3 STEVE BAGINSKI, SERVED AS NRDC'S INTERIM CHIEF FINANCIAL OFFICER FROM APRIL 27TH, 2015 THROUGH DECEMBER 21ST, 2015. DURING THAT TIME, MR. BAGINSKI WAS THE EMPLOYEE OF AN EXTERNAL THIRD PARTY EXECUTIVE SEARCH FIRM AND NRDC PAID THAT THIRD PARTY FOR MR. BAGINSKI'S SERVICES. STEVE BAGINSKI WAS HIRED AS NRDC'S FULL-TIME CHIEF FINANCIAL OFFICER ON DECEMBER 22ND, 2015, AND HE RECEIVED HIS COMPENSATION FROM NRDC FROM THAT DATE. On the Form 990, amounts reported in Part VII, Column (e) represent a combination of amounts NRDC paid to the third party executive search firm for Mr. Baginski's services as well as amounts NRDC paid Mr. Baginski directly. Form 990, Part VI, Line 6 NRDC Action Fund's sole institutional member is its parent organization, Natural Resources Defense Council, Inc ("NRDC"). Form 990, Part VI, Line 7a The sole institutional member, NRDC, has the sole authority to appoint NRDC Action Fund's Board of Directors on an annual basis. This power is reserved to NRDC in NRDC Action Fund's organizational documents. Policies, Part VI - Governance 990 review process form 990, Part VI, Section B, Line 11 NRDC Action Fund's Form 990 is prepared by a nationally recognized accounting firm in conjunction with the organization's senior management and financial team. Upon completion, the Form 990 is distributed to senior management and THE BOARD OF DIRECTORS' finance and Audit Committee for review and approval. A copy of the final Form 990 is shared with the full board of directors prior to its electronic filing with the Internal Revenue Service. Conflict of interest policy monitoring & Enforcement Form 990, part VI, Section B, LINE 12 Each officer, director, and key employee is required to annually disclose any conflicts of interest that arise by virtue of their relationship to the organization, board service, or position with either NRDC Action Fund or NRDC. NRDC Action Fund monitors compliance with its conflict of interest policy through an annual questionnaire/disclosure statement that is distributed to these individuals. Potential conflicts are investigated immediately. Process to determine compensation Form 990, Part VI, Section B, LINE 15 NRDC Action Fund does not directly compensate any officers, directors and/or employees. All compensation is paid by the parent organization, Natural Resources Defense Council, and is reimbursed by NRDC Action Fund to NRDC. The processes used for determining compensation as paid by the parent entity are described on that organization's Form 990. availability of documents FORM 990, PART VI, SECTION C, LINE 19 NRDC Action Fund makes its Form 990 available to the public by retaining a copy at its place of business. The Action Fund also makes the 990 available on the Action Fund website at www.nrdcactionfund.org (and on www.guidestar.org). The organization's financial statements, governing documents and conflict of interest policy are not ordinarily made available to the public, but, if requested, will be provided at management's discretion. Other Changes in net assets or fund balanaces Form 990, Part XI Reconciliation of Net Assets Net Gain of Action Fund PAC $15,619 form 990, part XII, line 2c THe NRDC Action Fund does not receive standalone financial statements; for audit purposes its operations are consolidated with an affiliated organization, the Natural Resources Defense Council, Inc. Form 990, part XII, line 3a The NRDC Action Fund did not receive any federal funding; nevertheless, its activities are included in the audited financial statements of its parent organization, Natural Resources Defense Council, which did undergo an A-133 audit. FORM 990 PART IX LINE 11G DESCRIPTION:STRATEGIC PLANNING TOTAL FEES:192371 FORM 990 PART IX LINE 11G DESCRIPTION:MEDIA DESIGN & PRODUCTION TOTAL FEES:145333 FORM 990 PART IX LINE 11G DESCRIPTION:WEB SERVICES TOTAL FEES:162527 FORM 990 PART IX LINE 11G DESCRIPTION:WRITING & EDITING TOTAL FEES:9196 FORM 990 PART IX LINE 11G DESCRIPTION:PUBLIC EDUCATION & ADVOCACY TOTAL FEES:6884 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING TOTAL FEES:68059 FORM 990 PART IX LINE 11G DESCRIPTION:ART FEES TOTAL FEES:420 FORM 990 PART IX LINE 11G DESCRIPTION:PRINTING TOTAL FEES:1280 NATURAL RESOURCES DEFENSE COUNCIL INC 40 WEST 20TH STREET NEW YORK NY 10011 132654926 ENVIRONMENTAL NY 501(c)(3) 7 NA false NRDC Limited 22/F Bank of China Tower HONG KONG HK Environmental HK N/A N/A NRDC false NRDC Action Fund PAC 40 west 20th street new york NY 10011 320413564 environmental NY 527 N/A NRDC true false false false false false false false false false false false false false true true true false false true NATURAL RESOURCES DEFENSE COUNCIL INC N, O, 1351711 COST