2015-02-03T12:41:48-06:00 2014-06-30 WithumSmithBrown PC 1 SPRING STREET NEW BRUNSWICK NJ 08901 990 2013-07-01 133377893 RAINFOREST ALLIANCE INC % RICHARD RYAN RAIN 2126771900 233 BROADWAY 28TH FLOOR Suite NEW YORK NY 10279 RICHARD RYAN SVP FINANCE/CFO 2126771900 2014-12-15 true Catherine Bendall P00521196 2126771900 2014-11-15 2013 2016-02-25 16:41:14Z TENSIE WHELAN 233 BROADWAY 28TH FLOOR NEW YORK NY 10279 52035043 false X WWW.RAINFOREST-ALLIANCE.ORG X 1987 NY THE RAINFOREST ALLIANCE WORKS TO CONSERVE BIODIVERSITY AND ENSURE SUSTAINABLE LIVELIHOODS BY TRANSFORMING LAND-USE PRACTICES, BUSINESS PRACTICES, AND CONSUMER BEHAVIOR. 19 19 186 98 0 25615599 27993245 20328045 23691898 9127 27844 104918 21385 46057689 51734372 2649821 4584361 0 0 23030169 24944252 151258 90300 2643274 19547012 19674628 45378260 49293541 679429 2440831 19798758 23080728 10172065 10983123 9626693 12097605 X THE RAINFOREST ALLIANCE WORKS TO CONSERVE BIODIVERSITY AND ENSURE SUSTAINABLE LIVELIHOODS BY TRANSFORMING 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false 3423 0 0 1148 4571 6857 3423 0 0 5741 9164 250000 0 0 287 250287 375431 3423 0 0 2249 5672 false true X 1068061 61684 4618 1125127 1054695 37209 23843 1068061 1026469 56882 28656 1054695 1055059 -5628 22962 1026469 1039231 25164 9336 1055059 0.00000 0.88870 0.11130 false false 804863 154542 650321 179726 48944 130782 302933 105733 197200 978303 0 DEFERRED RENT LIABILITY 539989 TENANT SECURITY DEPOSIT 2100 542089 X 52295630 30081 519079 549160 51746470 -12098 -12098 51734372 49824718 519079 12098 531177 49293541 49293541 Schedule D, Page 3, Part X, Line 2 RA is exempt from federal income tax under Section 501(c)(3) of the United States Internal Revenue Code and no provision for such income tax has been reflected in the financial statements. RA has evaluated uncertain tax positions with respect to its U.S. operations and concluded there are no such positions at June 30, 2014 and 2013. There are no open tax years prior to June 30, 2011. RA has operations in other countries and is subject to the laws and regulations of those countries. RA did not recognize any tax related interest or penalties during the period in question. Schedule D, Part IV, Custodial funds, 2b FSC Funds are collected on behalf of the Forest Stewardship Council (FSC) as part of the certification process by Rainforest Alliance. These funds are then remitted quarterly to the Council. SAN Funds are collected on behalf of Red de Agricultura Sostenible, A.C. (SAN) and then remitted back to the Organization. Schedule D, Part XI & XII The audited financial statements included $12,098 of loss on disposal of assets as an expense whereas it is shown as a revenue offset on the 990. true Central America and the Caribbean 7 99 Program Services SEE PART V 8954747 East Asia and the Pacific 1 35 Program Services SEE PART V 2493704 Europe (Including Iceland and Greenland) 1 25 Program Services SEE PART V 3279500 North America 4 59 Program Services SEE PART V 4698982 Sub-Saharan Africa 3 16 Program Services SEE PART V 2625396 South America 6 52 Program Services SEE PART V 4116832 South Asia 0 0 Program Services SEE PART V 305943 22 286 22 286 26475104 26475104 Central America and the Caribbean EDUCATION/FORESTRY 139545 EFT Central America and the Caribbean FORESTRY 28739 EFT Sub-Saharan Africa AGRICULTURE 43166 EFT Sub-Saharan Africa AGRICULTURE 30308 EFT Central America and the Caribbean FORESTRY 14991 EFT Central America and the Caribbean FORESTRY 17640 EFT South America FORESTY/CLIMATE 426837 EFT Central America and the Caribbean FORESTRY 156042 EFT Central America and the Caribbean FORESTRY 28796 EFT Central America and the Caribbean FORESTRY 10000 EFT Sub-Saharan Africa AGRICULTURE 178649 EFT Sub-Saharan Africa AGRICULTURE 32962 EFT South America CLIMATE 52536 EFT Sub-Saharan Africa AGRICULTURE 34197 EFT Central America and the Caribbean FORESTRY 555925 EFT South America CLIMATE/FORESTRY 220098 EFT North America CLIMATE 12769 EFT South America CLIMATE, AGRICULTURE, EDUCATION 150260 EFT Central America and the Caribbean FORESTRY 143017 EFT Central America and the Caribbean FORESTRY 66430 EFT Central America and the Caribbean FORESTRY 34280 EFT Sub-Saharan Africa AGRICULTURE 14855 EFT Central America and the Caribbean AGRICULTURE 8816 EFT South America AGRICULTURE 11659 EFT Sub-Saharan Africa AGRICULTURE 11999 EFT North America AGRICULTURE 443268 EFT Sub-Saharan Africa FORESTRY 32962 EFT Sub-Saharan Africa AGRICULTURE 106568 EFT Central America and the Caribbean FORESTRY 55089 EFT Central America and the Caribbean FORESTRY 404182 EFT Central America and the Caribbean FORESTRY 35347 DRY GOODS FMV Central America and the Caribbean FORESTRY 105767 EFT East Asia and the Pacific AGRICULTURE 51778 EFT East Asia and the Pacific AGRICULTURE 33729 FMV East Asia and the Pacific AGRICULTURE 8000 EFT Central America and the Caribbean FORESTRY 357876 EFT Central America and the Caribbean FORESTRY 49635 EFT Central America and the Caribbean FORESTRY 325580 EFT Central America and the Caribbean FORESTRY 11495 VEHICLE FMV Central America and the Caribbean FORESTRY 22990 VEHICLE FMV Central America and the Caribbean FORESTRY 21845 VEHICLE FMV Central America and the Caribbean FORESTRY 22990 VEHICLE FMV Central America and the Caribbean FORESTRY 10350 VEHICLE FMV Central America and the Caribbean FORESTRY 41400 VEHICLE FMV 33 9 false false false false false false Schedule F, Page 1, Part I, Item 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE U.S. PRIOR TO THE AWARDING OF A SUBGRANT, PROSPECTIVE AWARD RECEIPIENTS COMPLETE A PRE-AWARD RISK SURVEY, ALLOWING RA TO DESIGN MONITORING ACTIVITIES BASED UPON THE SUBRECEIPIENT'S RISK LEVEL. THESE MONITORING ACTIVITIES AND ANY DONOR-SPECIFIC ADDITIONAL REPORTING REQUIREMENTS ARE INCORPORATED INTO SUBGRANT CONTRACTS. SUBRECIPIENTS ARE CONTRACTUALLY OBLIGATED TO PROVIDE PERIODIC SUBSTANTIVE FINANCIAL AND NARRATIVE REPORTS. RA PROGRAM PERSONNEL - US-BASED AND INTERNATIONAL - ACTIVELY MAINTAIN AND MANAGE RELATIONSHIPS WITH AWARD RECIPIENTS, MAKE SITE VISITS AS REQUIRED OR NEEDED, REVIEW FINANCIAL AND NARRATIVE REPORTS, MONITOR ADDITIONAL REPORTING AND OTHER AWARD/SUBRECIPIENT-SPECIFIC REQUIREMENTS, AND PROVIDE FEEDBACK TO SUB GRANTEES AND RA MANAGEMENT. RA'S EVALUATION &RESEARCH TEAM ANALYZES REPORTS AS REQUIRED/NEEDED. PROJECT REPORTS AND ASSOCIATED BACKUP DOCUMENTATION AND CONTRACTS, INCLUDING DONOR CONTRACTS, ARE ELECTRONICALLY ARCHIVED. RELEASE OF FURTHER SUBGRANT FUNDING DISTRIBUTIONS IS CONTINGENT ON RA'S ACCEPTANCE OF REPORTS AND OTHER CORROBORATING DOCUMENTATION, AND COMPLIANCE WITH ADDITIONAL REPORTING AND OTHER AWARD/SUBRECIPIENT-SPECIFIC REQUIREMENTS. ALL SITE VISITS ARE RECORDED AND DOCUMENTED WITHIN THE SUBGRANT ARCHIVE. INTERNAL AND EXTERNAL SUBGRANT COMPLIANCE IS MONITORED BY THE CONTRACTS & GRANTS ADMINISTRATION TEAM. THE TEAM PROVIDES SUBGRANTEE MONITORING TRAINING TO RA PROGRAM PERSONNEL, AND PROVIDES COMPLIANCE AND OTHER TRAINING TO ACTUAL SUBGRANTEES. THEY UNDERTAKE REGULAR COMPLIANCE REVIEWS AND REPORT FINDINGS TO PROGRAM AND RA MANAGEMENT. Schedule F, Part I, 3(e), program activities by region For each of the regions, program activities include the following: CENTRAL AMERICA/CARIBBEAN - ALL PROGRAMS EAST ASIA AND THE PACIFIC - RA CERT & SUSTAINABLE AGRICULTURE EUROPE - SUSTAINABLE AGRICULTURE & MARKETS TRANSFORMATION NORTH AMERICA - ALL PROGRAMS SOUTH AMERICA - RA Cert, Trees, SUSTAINABLE Agriculture & CLIMATE Program SUB-SAHARAN AFRICA - RA Cert, TREES & SUSTAINABLE AGRICULTURE SOUTH ASIA - sustainable agriculture X X X X X X X true REPUTATION DYNAMICS 85 ADAMS STREET 12B NEW YORK NY 11201 FUNDRAISING CONSULTING false 0 33000 0 RISING TIDE DIRECT 1716 BEACON STREET WABAN MA 02468 FUNDRAISING CONSULTANT false 0 42000 0 SEA CHANGE STRATEGIES 7409 BIRCH AVENUE TACOMA PARK MD 20912 FUNDRAISING CONSULTANT false 0 9000 0 0 84000 0 AL AK AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI GALA 1621034 1347153 273881 92450 108080 14247 59104 NONE 0 0 0 0 0 1621034 1347153 273881 92450 108080 14247 59104 273881 X X X false false false false false false false false false HORTENSE WHELAN PRESIDENT 287777 0 12750 0 9933 0 310460 0 0 ANA PAULA TAVARES EXECUTIVE VICE PRESIDENT 234345 0 11943 0 10341 0 256629 0 0 0 RICHARD DONOVAN Senior VP/VP of Forestry 163517 0 6677 0 6928 0 177122 0 0 0 RICHARD RYAN SVP, finance& admin/cfo 202293 0 10087 0 6928 0 219308 0 0 0 LISA GAUCHEY VP OF HUMAN RESOURCES 170338 0 8625 0 6928 0 185891 0 0 0 DIANE JUKOFSKY VP, COMM., MKTG., EDUCATION 146372 0 7275 0 6928 0 160575 0 0 0 JOSHUA TOSTESON SVP, PROGRAMS, PLANNING, AND A 168448 0 8789 0 13266 0 190503 0 0 0 LESLIE PARK GENERAL COUNSEL & SECRETARY 191252 0 9690 0 6928 0 207870 0 0 0 MICHAEL GODFREY VP OF SUSTAINABLE AGRICULTURE 146670 0 0 0 13878 0 160548 0 0 0 Schedule J, Part III THE ORGANIZATION'S BOARD OF DIRECTORS HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY WHICH IT FOLLOWS WHEN IT REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S SENIOR MANAGEMENT, INCLUDING THE PRESIDENT AND CFO. A REVIEW OF THE "TOTAL COMPENSATION" FOR EACH INDIVIDUAL IS MADE, WHICH IS INTENDED TO INCLUDE BOTH CURRENT COMPENSATION AND ALL EMPLOYEE BENEFITS, BOTH QUALIFIED AND NON-QUALIFIED. THE REVIEW IS DONE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF SENIOR MANAGEMENT OF THE ORGANIZATION IS REASONABLE. THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM, INCLUDING BUT NOT LIMITED TO THE PRESIDENT AND CFO. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION THE MEMBERS OF THE BOARD OF DIRECTORS EACH ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE ADEQUATELY DOCUMENTED ITS BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE MEETINGS DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE BOARD AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS ONLY APPLIES TO CERTAIN SENIOR MANAGEMENT PERSONNEL, INCLUDING BUT NOT LIMITED TO THE PRESIDENT AND CFO. THE COMPENSATION AND BENEFITS OF CERTAIN OTHER INDIVIDUALS CONTAINED IN THIS FORM 990 ARE REVIEWED ANNUALLY BY THE PRESIDENT WITH ASSISTANCE FROM OTHER STAFF IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE SALARY DATA FOR COMPARABLE POSITIONS, PERSONNEL REVIEWS AND EVALUATIONS. EMILY DONOVAN KEY EMPLOYEE - FAMILY 60246 EMPLOYMENT - REPORTABLE COMP false BUSINESS RELATIONSHIPS RA is a founding member of the Red de Agricultura Sostenible, A.C. (SAN), a Mexico-registered organization which focuses on sustainability standards. RA collects and remits funds on behalf of the SAN: -Tensie Whelan served on the board of SAN through the end of FY14. -Josh Tosteson currently serves on the board of the SAN. -Andre De Freitas served as Executive Director of SAN, while employed by RA, through the end of FY14. RA and NEPCon, a Denmark-registered organization, contract with each other to perform certain certification and validation services: -Jon Jickling was a NEPCon board member during part of FY14. Tensie Whelan serves on the following advisory boards: -Unilever, Sustainable Sourcing Advisory Board -Nespresso, Sustainability Advisory Board RA receives revenue from Unilever and Nespresso. Page 6, Section B, Item 12c., Conflict of interest policy A COPY OF OUR CONFLICT OF INTEREST POLICY, ALONG WITH A CONFLICT OF INTEREST DISCLOSURE STATEMENT, IS FURNISHED TO EACH DIRECTOR, OFFICER AND STAFF MEMBER OF THE RAINFOREST ALLIANCE UPON UNDERTAKING THE DUTIES OF SUCH OFFICE, AND ANNUALLY THEREAFTER FOR THE TERM OF SUCH PERSON'S SERVICE TO THE ORGANIZATION. ANY DISCLOSURES ARE REVIEWED BY AN INTERNAL COMMITTEE MADE UP OF THE PRESIDENT, SENIOR VICE PRESIDENT, FINANCE & ADMINISTRATION/CFO AND THE GENERAL COUNSEL, AND ARE REPORTED ON A QUARTERLY BASIS TO THE AUDIT AND RISK COMMITTEE. THE AUDIT AND RISK COMMITTEE HAS AMONG ITS RESPONSIBILITIES THE DUTY OF REVIEWING AND MAKING DETERMINATIONS WITH RESPECT TO ALL TRANSACTIONS, AGREEMENTS, OR ARRANGEMENTS INVOLVING DIRECTORS, OFFICERS, AND KEY EMPLOYEES. IN ADDITION, A DETAILED FORM 990 DISCLOSURE STATEMENT IS DISTRIBUTED ANNUALLY TO MEMBERS OF THE COMMITTEE THAT AWARDS KLEINHANS FELLOWSHIPS AND THE RAINFOREST ALLIANCE'S DIRECTORS, OFFICERS AND KEY EMPLOYEES. IT REQUESTS DISCLOSURES THAT ARE REQUIRED TO BE REPORTED ON FORM 990 ABOUT ANY TRANSACTIONS BETWEEN THE ORGANIZATION AND THOSE WHO SERVE IT IN VARIOUS VOLUNTEER AND PAID CAPACITIES, AND ABOUT ANY TRANSACTIONS AMONG THOSE PERSONS. 990, Page 6, Part VI, Section C, Line 19, Public Availability of Documents The Organization's governing documents, conflict of interest policy, and financial statements are available to the public upon written request to management. In addition, the Organization's audited financial statements, 990's, conflict of interest and whistleblower policies, and summaries of all of its policies and procedures to ensure independence, are available on its Website. 990, Page 6, Part VI, Section B, Line 15a & 15b, Compensation Policy THE ORGANIZATION HAS DEVELOPED SALARY ADMINISTRATION GUIDELINES (THE "GUIDELINES") THAT APPLY IN SETTING THE COMPENSATION OF ALL OF ITS EMPLOYEES, INCLUDING ITS PRESIDENT, OFFICERS, AND KEY EMPLOYEES. UNDER THE GUIDELINES, THE ORGANIZATION UTILIZES SEVERAL SALARY SURVEYS WITH SIMILARLY SIZED, INTERNATIONAL NON-PROFIT ORGANIZATIONS TO ENSURE THAT ITS SALARIES ARE WITHIN THE RANGE OF THOSE OF COMPARABLE ORGANIZATIONS. GENERALLY, THE MIDPOINT OF THE ORGANIZATION'S SALARY RANGES FALLS WITHIN THE SALARY RANGE AVERAGES OF COMPARABLE NON-PROFIT ORGANIZATIONS. PERFORMANCE REVIEWS ARE THEN USED TO ESTABLISH AN INDIVIDUAL EMPLOYEE'S COMPENSATION WITHIN THE RANGE SET BY COMPARABILITY DATA. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS APPROVES MODIFICATION OF COMPENSATION THAT EXTENDS TO SUBSTANTIALLY ALL EMPLOYEES. THE GUIDELINES ALSO REQUIRE THE EXECUTIVE COMMITTEE TO REVIEW AND APPROVE SEPARATELY THE COMPENSATION OF THE PRESIDENT AND SENIOR Vice President of Finance and Administration/CFO, UNLESS SUCH INDIVIDUALS RECEIVE A MODIFICATION OF COMPENSATION THAT EXTENDS TO SUBSTANTIALLY ALL EMPLOYEES. THE TREASURER OF THE ORGANIZATION DOES NOT RECEIVE ANY COMPENSATION, AND IS THEREFORE NOT SUBJECT TO ANY REVIEW. IN 2011, WE ENGAGED THE MERCER GROUP, EXPERTS IN COMPENSATION AND BENEFITS ANALYSIS, TO CONDUCT A GLOBAL REVIEW OF OUR PAY PRACTICES AND TO DEVELOP COMPETITIVE DOMESTIC AND INTERNATIONAL SALARY RANGES FOR POSTIONS WITHIN OUR AFFILIATES AND BRANCHES IN VARIOUS COUNTRIES. IN 2014, WE ENGAGED MERCER CONSULTING TO REVISE THE SALARY RANGES THEY HAD PREPARED FOR US IN 2011. WE WILL USE THE REVISED RANGES TO ENSURE THE APROPRIATE LEVELS OF GLOBAL MARKET COMPETITIVENESS. 990, Page 6, Section B, Line 11b, Review and approval of Form 990 THE SENIOR VICE PRESIDENT, FINANCE AND ADMINISTRATION/CFO INITIALLY REVIEWS THE ORGANIZATION'S DRAFT FORM 990. THE GENERAL COUNSEL REVIEWS THE DRAFT 990 WITH RESPECT TO ANY QUESTIONS INVOLVING LEGAL MATTERS. THE DRAFT FORM 990 IS DISTRIBUTED TO EACH OF THE ORGANIZATION'S OFFICERS AND DIRECTORS IN ADVANCE OF FILING. EACH OFFICER AND DIRECTOR IS ASKED TO REVIEW THE DRAFT FORM 990,AND RAISE ANY QUESTIONS OR COMMENTS. THE SENIOR VICE PRESIDENT, FINANCE AND AMINISTRATION/CFO OVERSEES ANY REVISIONS BEFORE THE FINAL FORM 990 IS FILED. 990, Page 10, Part IX, Line 9, Foreign payroll taxes and benefits There are certain countries in which Rainforest Alliance operates that mandate employer contributions for pension benefits and for the cost of the health care for employees that are citizens of that country. These are paid as part of the employer taxes and contributions. Given that the amount is part of payroll taxes, RA has included these as expenses as other employee benefits in the statement of functional expenses. FORM 990, PART VI, QUESTION 1A The Rainforest Alliance has an executive committee consisting of seven directors of the Board of Directors (the "Board"). Pursuant to the Bylaws, the Chairman of the Board serves as the Chairman of the executive committee. During the time between Board meetings, the executive committee can exercise all powers of the Board that may be delegated in connection with the management of the business affairs and property of Rainforest Alliance,except as restricted by law or the Certificate of Incorporation. The Executive Committee meets at the discretion of the Chairman of the Board and reports all actions to the Board. Form 8858 The Organization filed form 8832 for disregarded entity status with respect to all its foreign subsidiaries. The Internal Revenue Service has approved the election for treatment of disregarded entity status on the following entites: Rainforest Alliance LTD (UK) - EIN # 98-1051166 Rainforest Alliance Trading LTD (UK)- EIN # 98-1069583 Rainforest Alliance (Ghana) - EIN # - 98-1051463 Foundation Rainforest Alliance (Spain) - EIN # 98-1051394 The Organization did not receive a determination with respect to the remaining foreign subsidiaries. The Organization will continue to treat them as foreign disregarded entities and file form 8858. PART III LINE 4A-E Founded in 1987, the Rainforest Alliance's mission is to conserve biodiversity and ensure sustainable livelihoods through transforming land-use practices, business practices, and consumer behavior. We envision a world where people can thrive and prosper in harmony with the land. The core of our approach lies in leveraging market demand for sustainable products to conserve biodiversity and enhance local livelihoods. From large multinational corporations to small, community-based cooperatives, we involve producers, businesses and consumers all along the value chain in efforts to bring responsibly produced goods and services to a global marketplace where demand for sustainability is growing steadily. Since our first efforts in Central America nearly 30 years ago, we have grown into a global innovator of market-based solutions for conservation and economic development, now working in more than 80 countries. The Rainforest Alliance works in multiple sectors - including forestry, agriculture, tourism and carbon/climate - providing technical assistance and certification services to producers, while working with both local enterprises and domestic and international buyers to increase the competitiveness of sustainable business. RA-Cert Program Central to RA's strategy is certification. We certify to a range of international standards for best practice (the Forest Stewardship Council (FSC) standard; the Sustainable Agriculture Network (SAN) standard, and the Rainforest Alliance's own green frog seal is an internationally recognized symbol of environmental, social and economic sustainability. In order for a farm or forestry enterprise to achieve certification, or for a tourism business to be verified, it must meet rigorous standards designed to protect ecosystems, safeguard the well-being of local communities and improve productivity. The Rainforest Alliance then links these farmers, foresters and tourism businesses to the growing global community of conscientious consumers through the green frog seal. We also work with partners in the public and private sectors to strengthen voluntary carbon markets, and we verify emissions reductions and validate carbon projects using internationally recognized certification standards for carbon (the Verified Carbon Standard (VCS); and the Climate, Community and Biodiversity Alliance (CCBA) standard. The Rainforest Alliance works with governments, businesses, NGOs, farmers and foresters around the world to incentivize the conservation and restoration of high-value forest. Sustainable Agriculture and Forestry (TREEs) Programs At the same time, we recognize that certification on its own is not enough to help many small, community-run agricultural and forestry operations confront the broad array of issues they face. To this end, we work with such enterprises to improve internal management, diversify production, increase efficiencies, develop permanent business administration capacity and access new markets. Our work with local partners has proven that communities can conserve biodiversity on farms and in the forest while improving local livelihoods. Other Programs Climate Program The Rainforest Alliance's Climate Program works in three main areas - mitigation, adaptation and, as mentioned above in the RA-Cert section, validation & verification. Our mitigation approach, which works to Reduce Emissions from Deforestation and Forest Degradation (REDD+) builds upon our sustainable forestry work to engage practices that conserve and enhance forest resources and carbon values over the long term. RA's flagship REDD+ effort in this regard is GuateCarbon, situated in the Maya Biosphere Reserve of Guatemala. Once validated, GuateCarbon will be the first REDD+ effort globally based on certified community forestry. To help farmers adapt to climate change, our approach leverages the Sustainable Agriculture Network certification standard and its accompanying Climate Module - a replicable, scalable and verifiable framework for incentivizing and verifying adoption of climate-smart agricultural practices - as tools to engage supply chains and companies. This work has helped farmers improve farm management and productivity and address major market commitments for products sourced from farms that meet sustainability standards. Sustainable Tourism Program The Rainforest Alliance's Sustainable Tourism Program is working to help tourism entrepreneurs conserve their environments and contribute to local livelihoods. The Rainforest Alliance is leading a global effort to help define, standardize and scale up sustainable tourism. Partnering with industry associations, nonprofits, and government agencies, we promote higher environmental and social standards for the tourism industry and government tourism policy. We have been working with small and medium-sized businesses, as well as indigenous and community groups in Latin America, to educate them on the opportunities that exist to incorporate on-site conservation measures into their operations, thereby minimizing their impact on local wildlife and landscapes. Sustainable Finance Program The Rainforest Alliance's Sustainable Finance program was established in order to support access to financing by small- and medium-scale farms and forestry enterprises working toward certification, as well as those already certified. Producers typically need loans in order to make renovations or improvements required to meet the standard of the SAN or the FSC and help their businesses grow and become economically sustainable. The Rainforest Alliance helps these producers identify their financial needs by drafting borrower profiles and supporting them with technical assistance in business and financial management. We also work to educate financial institutions about the investment needs of sustainable producers. Communications and Education Program The Rainforest Alliance's Communications/Education Program works to promote the work of the Rainforest Alliance worldwide, to develop and expand our distinctive and innovative learning materials available online and to train teachers internationally in the implementation of lesson plans and the integration of conservation and sustainability themes into their existing curriculum. Form 990, Part VI, Question 4 Updated By-Laws The Organization updated their by-laws during FY2014. Form 990, Part V, Line 4b - Foreign Countries Bolivia Canada Costa Rica Ecuador Ghana Guatemala Indonesia Kenya Mexico Peru United Kingdom FORM 990 PART IX LINE 11G DESCRIPTION:RA CERT & OTHER CONSULTANTS TOTAL FEES:5790510 RAINFOREST ALLIANCE MEXICO-ALIANCIA MATIAS ROMERO 216 DISTRITO FEDERAL MX 03100 981051195 TREES MX 1679328 894583 RA RAINFOREST ALLIANCE CANADA 233 BROADWAY 28TH FLOOR NEW YORK NY 10279 981051454 RA CERT CA 2486863 1351671 RA FOUNDATION RAINFOREST ALLIANCE 233 BROADWAY 28TH FLOOR NEW YORK NY 10279 981051394 INACTIVE SP 0 39301 RA SUSTAINABLE FARM CERTIFICATION INTL LTDA 233 BROADWAY 28TH FLOOR NEW YORK NY 10279 981051467 RA CERT CS 195803 23344 RA RAINFOREST ALLIANCE SRL 233 BROADWAY 28TH FLOOR NEW YORK NY 10279 981051465 RA CERT BL 136174 62530 RA RAINFOREST ALLIANCE LTD 233 BROADWAY 28TH FLOOR NEW YORK NY 10279 981051166 AG/MARKETS UK 1942821 110424 RA RAINFOREST ALLIANCE (GHANA) 233 BROADWAY 28TH FLOOR NEW YORK NY 10279 981051463 TREES/RA CERT GH 506998 66415 RA PT RAINFOREST ALLIANCE 233 BROADWAY 28TH FLOOR NEW YORK NY 10279 981051106 RA CERT/AG ID 1720130 914614 RA RAINFOREST ALLIANCE TRADING LTD WARNFORD COURT 29 THROGMORTON ST LONDON UK EC2N 2AT 981069583 INACTIVE UK 0 0 RA