2015-08-12T08:26:32-05:00 2014-09-30 131639826 EisnerAmper LLP 750 Third Avenue New York NY 100172703 990 2013-10-01 900080500 Environmental Defense Action Fund ENVI 2125052100 257 Park Avenue South New York NY 10010 Cynthia Hallenbeck CFO 2125052100 2015-08-07 1 Julie Floch P00736879 2129498700 2013 2016-02-25 16:41:14Z Elizabeth B Thompson 257 Park Avenue South New York NY 10010 9843094 0 X www.edfaction.org X 2002 DE To educate the public regarding environmental and conservation issues, (see schedule O)and advocate legislation and policies that protect the environmental rights of all people. 20 20 0 0 0 0 6535191 9842175 0 0 -64 919 0 0 6535127 9843094 695979 2289912 0 0 1032136 918556 56096 0 115823 4116409 4551622 5900620 7760090 634507 2083004 5712165 7636999 313199 155029 5398966 7481970 X To educate the public regarding environmental and conservation issues, and advocate legislation and policies that protect the environmental rights of all people. 0 0 7494937 2289912 Stabilizing Climate: See Schedule O 7494937 0 1 1 1 0 0 0 0 0 0 0 0 1 0 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 29 0 1 0 0 0 0 0 1 1 0 0 0 0 0 X 20 20 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT FL GA IL KS KY LA ME MD MA MN MS MO NV NH NJ NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X Cynthia Hallenbeck 2125052100 257 Park Avenue South New York NY 10010 Frank E Loy Co-Chairman 2.00 2.00 X X 0 0 0 William R Goodell Co-Chairman 2.00 X X 0 0 0 Brian Conboy Director 2.00 X 0 0 0 Thomas F Darden II Director 2.00 X 0 0 0 Richard H Davis Director 2.00 X 0 0 0 Kirsten J Feldman Director 2.00 2.00 X 0 0 0 Carl Ferenbach Director 2.00 2.00 X 0 0 0 Charles J Hamilton Jr Director 2.00 2.00 X 0 0 0 Coddy Johnson Director 2.00 X 0 0 0 Derek Kan Director 2.00 X 0 0 0 The Honorable Thomas H Kean Director 2.00 2.00 X 0 0 0 John C Kerr Director 2.00 X 0 0 0 Abby Leigh Director 2.00 2.00 X 0 0 0 Susan Mandel Director 2.00 2.00 X 0 0 0 Adele Simmons Director 2.00 X 0 0 0 Nina Szlosberg-Landis Director 2.00 X 0 0 0 Sam Rawlings Walton Director 2.00 2.00 X 0 0 0 Jeffrey P Williams Director 2.00 X 0 0 0 Paul Junger Witt Director 2.00 X 0 0 0 Joanne Witty Director 2.00 X 0 0 0 Elizabeth B Thompson President 4.00 40.00 X 0 203334 34528 Frederic D Krupp Executive Director 4.00 40.00 X 0 509111 57102 Peter Accino Treasurer (until 12/31/2013) 4.00 40.00 X 0 202516 20361 Cynthia Hallenbeck Treasurer (began 1/1/2014) 4.00 40.00 X 0 0 0 0 914961 111991 0 0 1 0 K&L Gates LLP K L Gates Center-RCAC Pittsburgh PA 15222 Consulting & Legal 614524 Walheim Media 4438 17th Street San Francisco CA 94114 Advertising placements 435996 Conservation Strategy Group LLC 1100 11th Street Suite 200 Sacramento CA 95814 Consulting & Legal 182000 3 642272 698000 8501903 9842175 919 919 9843094 0 0 919 X 2289912 2289912 721288 603501 53303 64484 39453 33011 2915 3527 102581 85829 7581 9171 55234 46214 4082 4938 72182 71492 500 190 12756 12756 1828377 1823516 4861 2197210 2197210 17689 7009 6334 4346 101012 89787 4883 6342 93344 37338 41071 14935 35487 35487 149765 149765 Miscellaneous expenses 43800 24866 15905 3029 7760090 7494937 149330 115823 X 831417 543469 49529 238419 450431 1244697 5200918 115000 655000 13243 14086 5133491 522298 5712165 7636999 313199 155029 313199 155029 X 245600 385050 5153366 7096920 5398966 7481970 5712165 7636999 2083004 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2123930 0 2123930 0 2123930 0 Environmental Defense Action Fund Pac 257 Park Avenue South New York NY 10010 900080500 1 1 0 Part I-A, Line 1: The amount reported on Schedule C, Part I-A, Line 2 reflects the total amount of political expenditures that EDAF spent on work related to limited political activities on environmental issues in FY2014. These political expenditures were directed toward the 2014 elections. Specifically, EDAF invested in targeted mail, telephone, print, radio, broadcast and cable television, and digital advertising campaigns in congressional and state-level races in Arizona, Colorado, Iowa, Florida, Louisiana, Kansas, Maine, Michigan, New York, North Carolina, Tennessee, and Texas. 0 Due from Environmental Defense Fund, Inc. 522298 522298 X 9843094 0 9843094 0 9843094 7760090 0 7760090 0 7760090 Part X, Line 2: The Organization is subject to the provisions of the Financial Accounting Standards Board's (the "FASB") Accounting Standards Codification ("ASC") Topic 740, "Income Taxes," relating to accounting and reporting for uncertainty in income taxes. For the Organization, these provisions could be applicable to the incurrence of unrelated business income tax attributable to certain of the Organization's investments. However, due to the Organization's general tax-exempt status, ASC Topic 740-10-05 has not had, and is not expected to have, a material impact on the Organization's financial statements. The annual compliance and tax filings of the Organization for 2011, 2012, and 2013 are subject to examination by the Internal Revenue Service, as well as by other various state and local authorities, generally for three years after they are submitted. 1 California League of Conservation Voters Education Fund 350 Frank H Ogawa Plaza 1100 Oakland CA 94612 943232552 501(c)3 35000 Climate General Support Oregon Environmental Council 222 NW Davis St Portland OR 97209 930578714 501(c)3 20000 Support to Educate Clean Fuels Campaign Oregon Environmental Council 222 NW Davis St Portland OR 97209 930578714 501(c)3 15000 Lobbying Activities for Oregon Health Bill South Atlantic Fisherman's Association 4449 Lake side Drive Little River SC 29566 273165836 501(c)6 18000 Oceans Lobbying Support The Partnership Project Action Fund 1615 M Street NW Washington DC 20036 810606786 501(c)4 15000 Support for Save Guarding the Environment Pennsylvania Enivronmental Council Inc 22 Terminal Way Pittsburgh PA 15219 237286159 501(c)3 14400 Regulation and Reform of Natural Gas Western Conservation Action 1536 Wynkoop st Ste 510 Denver CO 80202 208091495 501(c)4 250531 Colorado Natural Gas Efforts Wyoming Outdoor Council 80 Lander Lander WY 82520 830259411 501(c)3 10000 General Support League of Conservation Voters 1920 L Street NW Suite 80 Washington DC 20036 521733698 501(c)3 1500000 General Support Kansas Value Institute PO Box 2124 Topeka KS 66601 452621342 501(c)3 13000 General Support Environmental Defense 257 Park Avenue S New York NY 10010 116107128 501(c)3 300000 General Support Hagan for Senate 3 Centerview Drive Greensboro NC 27407 263801745 Principal Campaign C 15000 General Support Udall for Colorado PO Box 40158 Denver CO 80204 841440867 Principal Campaign 13331 General Support 8 5 Part I, Line 2: The Organization has a number of grants and other assistance it provides to charities in the U.S. The majority of these grants are to other like minded entities that perform work alongside of EDAF in the accomplishment of its mission. EDAF monitors the performance of the grant recipients by written reports, site visits, verbal communication and review. Partial payments are typically made on a sub-grant until a pattern of proven achievements on objectives is demonstrated. In the end, EDAF typically prepares a report to funding entities on the use of grant funds - both by itself and by any sub-grant recipients. X X X X X 0 1 0 0 0 0 0 0 0 Elizabeth B Thompson President 0 203334 0 0 0 0 0 34528 0 0 0 237862 0 0 Frederic D Krupp Executive Director 0 464111 0 45000 0 0 0 37900 0 19202 0 566213 0 0 Peter Accino Treasurer (until 12/31/2013) 0 202516 0 0 0 0 0 19355 0 1006 0 222877 0 0 Schedule J, Part III Officers, directors, trustees and key employees: The Environmental Defense Fund, Inc. acts as a common paymaster for the Environmental Defense Action Fund. As such the compensation information included on Schedule J was generated from the records of the Environmental Defense Fund. The amount shown in Part II represents the total compensation from both Environmental Defense Fund, Inc. and Environmental Defense Action Fund. Form 990, Part III, Line 4a The role of Environmental Defense Action Fund (EDF Action) in legislative change complements that of its sister organization, Environmental Defense Fund (EDF). The two organizations take on different roles in achieving common objectives. EDF Action was involved in lobbying and legislative work while EDF supported research, scientific analysis, and policy positioning. EDF Action prevailed in 2014 when the House voted 223185 to defeat an appropriations rider that would have banned expansion of catch shares, the management approach that has helped fish stocks recover. Three years ago, a similar rider had passed in the House by 100 votes. The turnabout was made possible by a strategy that included cultivating GOP champions and bringing fishermen to Washington to make their case. This was just one of EDF Action's 2014 victories. For Climate, EDF Action helped defeat legislative efforts to undermine EPA's Clean Power Plan and backed efforts to protect state renewable energy standards. For Health, EDF Action helped advance reform of federal chemicals policy. For Ecosystems, it secured funding for wetlands protection. Form 990, Part VI, Section A, line 4 EDAF revised it's Certificate of Incorporation to allow the Organization to engage in limited activities that would be deemed a political expenditure. Form 990, Part VI, Section A, line 6 EDAF has two classes of members, the Director-members and the donor- members Form 990, Part VI, Section A, line 7a Under the bylaws of EDAF, the board of directors of Environmental Defense Fund, Inc. ("EDF"), the affiliated 501(c)(3) of EDAF, has the right to appoint candidates to be elected by the EDAF board to replace directors whose terms have expired and the right to appoint directors to fill vacancies. Form 990, Part VI, Section A, line 7b Under the bylaws of EDAF, the board of EDF has the right to fix the number of directors on the EDAF board from time to time and the right to remove directors from the EDAF board. Form 990, Part VI, Section B, line 11 EDAF uses its Audit Comittee of the Board of Directors to review the form 990 returns. The Audit Comittee has been delegated this authority by the Board of Directors in its audit committee Charter and terms of reference. The Organization's financial management group is responsible for gathering the key components and supporting schedule information for the Form 990. The Organization's audit firm of independent public accountants prepare the Form 990 and it goes through a review process to ensure it is completed accurately. The draft Form 990 is returned to the organization where senior executive management and members of the financial team review the document. The Audit Committee received a copy of the draft return in advance of a meeting scheduled for its formal review. The Audit Committee meets and approves the Form 990. Prior to filing, the approved draft return is circulated to the Board of Directors. The audit firm electronically files the final informational return with the IRS. The final form 990 is also publicly posted in electronic form on the Environmental Defense Action Fund's website where it is freely available to the public. Copies of it are sent to state Governments, funding organizations, major donors, charity monitoring organizations and to anyone else who requests a copy. Form 990, Part VI, Section B, line 12c It is the responsibility of all directors and employees of the Environmental Defense Action Fund to familiarize themselves with the Conflict of Interest Policy and to ensure compliance of Related Parties with it. In addition to the disclosures required by this policy, annually each director and employee is provided with a statement to complete and return indicating that they have read, understand and are in compliance with this policy. Directors who knowingly or unknowingly violate the policy are subject to censure or removal, at the discretion of the Board of Directors. Employees who knowingly or unknowingly violate the policy will be subject to disciplinary action, including possible dismissal. Form 990, Part VI, Section B, line 15 Executive and staff performances and compensation are reviewed annually. Compensation amounts are based on information provided by an independent compensation consultant who utilizes comparable data from peer-group organizations, compensation surveys and studies to ensure reasonableness. Form 990, Part VI, Section C, line 19 EDAF makes available three years worth of the following disclosure documents on the Environmental Defense Action Fund's web site: 1. Annual report 2. Consolidated and consolidating audited Financial Statements 3. Form 990 informational tax returns and those of related organizations Form 990, Part IX, line 11g Other professional fees: Program service expenses 1,823,516. Management and general expenses 0. Fundraising expenses 4,861. Total expenses 1,828,377. Environmental Defense Fund Inc 257 Park Avenue South New York NY 10010 116107128 Environment Advocacy NY 509 (A)(1) 501 (C)(3) N/A 0 California Fisheries Fund Inc 123 Mission Street 28th Floor San Francisco CA 94105 260873741 Rev loan fund CA 509 (A)(3) 501 (C)(3) EDF 0 Environmental Defense Fund De Mexico AC Calle Revolution 345 Lapaz MX Oceans program MX EDF 0 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0