2016-05-16T13:28:47-05:00 2015-06-30 GRANT THORNTON LLP 757 THIRD AVE 2ND FLOOR NEW YORK NY 100172013 990 2014-07-01 133976062 NRDC Action Fund Inc % RHEA SUH PRESIDENT NRDC 2127272700 40 WEST 20TH STREET NEW YORK NY 10011 Steve Baginski Interim CFO 2125990100 2016-05-13 true Scott Thompsett P00741490 2125990100 2014 2016-08-17 19:52:53Z Rhea Suh President 40 WEST 20TH STREET NEW YORK NY 10011 3874936 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. 26 23 0 0 0 1553303 3874936 0 0 0 0 0 0 1553303 3874936 8000 2000 0 0 709929 913197 0 0 29439 740137 1098102 1458066 2013299 95237 1861637 1641382 3581522 418841 516098 1222541 3065424 X The NRDC Action Fund's 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 1829428 2000 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. The NRDC Action Fund works with coalition partners to provide elected officials with the analysis they need to support effective environmental policies. Advocacy Network: 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. Fighting Congressional Attacks on the Environment: In FY15, anti-environmental forces in Congress tried to weaken numerous environmental protections. The NRDC Action Fund joined the fight against these environmental rollbacks through raising public awareness and utilizing our network to advocate that lawmakers not support these attempts. Clean Air Defense: The NRDC Action Fund was a partner in the successful environmental and health coalition efforts to reduce air pollution and support administration action against climate change. California Proposition 1 Ballot Initiative: The NRDC Action Fund advocated for the ultimately successful California Water Bond, Prop 1, which was approved on Election Day in 2014. 2. Educating the Public and Holding Elected Officials Accountable WhoVotesDirty: One of the NRDC Action Fund's 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. The NRDC Action Fund's WhoVotesDirty.com website uses sophisticated analysis and the latest voting data to connect the dots between votes on environmental and energy issues and campaign contributions from fossil fuel companies and to make it easy for the public to track elected officials' votes. Other Accountability Communications: The NRDC Action Fund uses online advertising, TV ad buys, blogging, and social media campaigns to draw awareness to elected officials who are out of step with the public on protecting the environment. 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. Polling: In 2014, the NRDC Action Fund released battleground polling from nine states showing voters' attitudes on climate change and the EPA's Clean Power Plan. This data showed that 2016 voters would support action on climate, the EPA, and renewable energy. The findings garnered national and state press coverage. Running Clean: In March 2015, the NRDC Action Fund released "Running Clean: Good Policy, Good Politics," a project released after each election cycle to show how environmental champions ran and won on environmental issues. 1829428 false true true true false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false true 14 0 true 0 false false false false true true false X 26 23 true true true 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 RHEA SUH PRESIDENT 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 175000 56691 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 (as of 10/2014)/Director 1.0 1.0 X X 0 0 0 Frances Beinecke President (thru 12/2014) 1.0 40.0 X X 0 440198 53666 Lucy Blake Director (thru 3/2015) 1.0 0.0 X 0 0 0 Dayna Bochco Director 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 1.0 0.0 X 0 0 0 Bob Epstein chair (thru 10/2014)/director 1.0 0.0 X X 0 0 0 Michael Finnegan Director 1.0 0.0 X 0 0 0 William Haney Director 1.0 0.0 X 0 0 0 Barbarina Heyerdahl Director 1.0 0.0 X 0 0 0 Cindy Horn Director 1.0 0.0 X 0 0 0 Honorable Hamilton Kean Director 1.0 0.0 X 0 0 0 Patricia Sullivan Director 1.0 10.0 X 0 61445 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 0.0 X 0 0 0 JOANN KAPLAN Director 1.0 0.0 X 0 0 0 Sigmund Anderman Director (as of 10/2014) 1.0 0.0 X 0 0 0 Rhea Suh President (as of 1/2015) 1.0 40.0 X X 0 53798 0 Sarah A Gillman CFO (thru 3/2015) 1.0 40.0 X 0 253678 34810 Judith A Keefer Chief Operating Officer 1.0 40.0 X 0 239334 41745 Peter Lehner thru 82015 Executive Director 1.0 40.0 X 0 359414 48566 MARIPAT ALPUCH SECRETARY 1.0 1.0 X 0 0 0 Sarah Cogan SECRETARY 1.0 1.0 X 0 0 0 Jennifer Reynoso Assistant Secretary 1.0 0.0 X 0 0 0 Steve Baginski interim CFO 1.0 40.0 X 0 0 0 Heather Taylor-Miesle Director 40.0 0.0 X 0 130859 16368 0 1713726 251846 0 false true false 0 34950 3839986 3874936 0 0 0 0 0 0 0 0 0 0 0 0 3874936 2000 2000 0 0 0 53539 38631 9310 5598 0 661292 595258 52573 13461 0 198366 175904 17173 5289 0 4490 4490 29094 8309 20785 0 159700 159700 0 0 470794 469463 1331 33754 33754 44698 18942 25172 584 84215 84205 10 0 138486 119493 14496 4497 88823 88823 0 18806 18506 300 0 0 4907 4907 2000 2000 FILING FEES 11128 8385 2743 0 CREDIT CARD COSTS 1441 289 1152 0 MISCELLANEOUS EXPENSES 5766 5766 0 0 2013299 1829428 154432 29439 1631569 3076615 0 0 0 500000 0 0 0 0 0 0 0 0 0 0 0 0 14720 9813 9813 4907 0 0 0 0 0 0 0 0 0 0 1641382 3581522 365755 84036 0 0 0 0 0 0 0 0 0 0 0 0 0 0 53086 432062 418841 516098 X 0 0 1222541 3065424 0 0 1222541 3065424 1641382 3581522 X 1861637 -18754 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 169015 169015 169015 false true false false Schedule C, Part I-A, Line 1 The Action Funds political expenditures during this period focused on the 2014 elections. They included supporting a ballot initiative in California and conducting pre- and post-election polling. The Action Fund produced blogs and social media content highlighting candidates who were running on pro-environmental positions, as well as calling out those who held anti-environmental positions. The NRDC Action Funds federally connected PAC, NRDC Action Fund Inc. PAC, also contributed to Senate campaigns and hosted fundraisers to help elect environmental champions. $103,000 of the total political expenditures was spent on staff salaries (including benefits and overhead), while the remaining $66,015 was spent on discretionary expenses, including consultants, other vendors, and advertising. The total amount of political expenditures represents 8 percent of the organization's overall expenditures for the year. 14720 9813 4907 4907 0 DUE TO RELATED PARTIES 432062 432062 X Form 990, Schedule D, Part XI and XII NRDC ACTION FUND does not receive standalone financial statements; its operations are consolidated for financial reporting purposes with an affiliated organization, the Natural Resources Defense Council, Inc. The Parts XI, XII and XIII reconciliation on Schedule D tie back to NRDC ACTION FUND's financial information within the audited financial statements and not to the consolidated numbers. Form 990, Schedule D, Part X, Line 2 The FASB Accounting Codification (ASC) established criterion that an individual tax position must meet for some or all of the benefits of that position to be recognized in an entity's financial statements. This standard requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. NRDC has processes currently 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 a tax position. The tax years ending 2011, 2012, 2013, 2014 and 2015 remain open to audit for both federal and state purposes. This standard had no impact on NRDC's 2014 and 2015 consolidated financial statements. NRDC does not believe its 2014 and 2015 consolidated financial statements include any uncertain tax positions. false false false false false false false false false John H Adams Director 0 175000 0 0 0 0 0 0 0 56691 0 231691 0 0 Frances Beinecke President (thru 12/2014) 0 440198 0 0 0 0 0 35700 0 17966 0 493864 0 0 Sarah A Gillman CFO (thru 3/2015) 0 233678 0 20000 0 0 0 16844 0 17966 0 288488 0 0 Judith A Keefer Chief Operating Officer 0 239334 0 0 0 0 0 33632 0 8113 0 281079 0 0 Peter Lehner thru 82015 Executive Director 0 309414 0 50000 0 0 0 30600 0 17966 0 407980 0 0 Compensation Information Part II, 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 $175,000 for these services in calendar year 2014. 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 $ 42,985 Form 990, Part VII & Schedule J, Part I The individuals reported on NRDC Action Fund's Form 990, Frances Beinecke, Sarah Gillman, Judith Keefer, 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 President Beinecke (thru 12/31/14) $8,910 $2,444 CFO Gillman $4,458 $1,217 Executive director Lehner $14,546 $4,001 Director Taylor-Miesle $130,495 $35,792 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 Chief Financial Officer, 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. No compensation is reported for Mr. Baginski on Part VII as he was not employed during calendar year 2014; his compensation information will be disclosed on NRDC's subsequent Form 990. Form 990, Part VI, Line 4 NRDC Action Fund amended its bylaws to change the prerequisites for obtaining status as a Donor-Member of the NRDC Action Fund, as well as the term-of-service of that membership. 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 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 Loss of Action Fund PAC ($18,754) 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:175601 FORM 990 PART IX LINE 11G DESCRIPTION:DESIGN TOTAL FEES:29355 FORM 990 PART IX LINE 11G DESCRIPTION:WEB SERVICES TOTAL FEES:223178 FORM 990 PART IX LINE 11G DESCRIPTION:WRITING & EDITING TOTAL FEES:14784 FORM 990 PART IX LINE 11G DESCRIPTION:PUBLIC EDUCATION & ADVOCACY TOTAL FEES:11853 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING TOTAL FEES:2382 FORM 990 PART IX LINE 11G DESCRIPTION:FILM/MEDIA EXPENSES TOTAL FEES:12200 FORM 990 PART IX LINE 11G DESCRIPTION:PRINTING TOTAL FEES:1441 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 false false false false false false false false false false false false false true true true false false false NATURAL RESOURCES DEFENSE COUNCIL INC N, O, 1536850 COST