2015-05-15T13:59:03-05:00 2014-06-30 GRANT THORNTON LLP 757 THIRD AVE 2ND FLOOR NEW YORK NY 100172013 990 2013-07-01 133976062 NRDC Action Fund Inc % PETER LEHNER EXEC DIRECTOR NRDC 2127272700 40 WEST 20TH STREET Suite NEW YORK NY 10011 Peter Lehner executive director 2127272700 2015-05-11 true Scott Thompsett P00741490 2127272700 2013 2016-02-25 16:41:14Z PETER LEHNER EXEC DIRECTOR 40 WEST 20TH STREET NEW YORK NY 10011 1553303 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. 29 26 0 0 0 0 1727296 1553303 0 0 0 0 270 0 1727566 1553303 0 8000 0 0 813366 709929 0 0 41927 2463740 740137 3277106 1458066 -1549540 95237 1475750 1641382 348446 418841 1127304 1222541 X THE NRDC ACTION FUND'S MISSION IS TO ACHIEVE THE PASSAGE OF LEGISLATION THAT REDUCES CARBON POLLUTION, AND SUSTAINS VIBRANT COMMUNITIES FOR ALL AMERICANS. NOW IS THE TIME FOR LEADERSHIP AND ACTION FROM OUR ELECTED OFFICIALS; OUR CURRENT GOAL IS A COMPREHENSIVE CLEAR ENERGY POLICY THAT WILL IMPROVE OUR ECONOMY AND FUEL OUR FUTURE. false false 1275649 8000 0 One of the most significant actions by the Action Fund during this period was the creation of a new alliance with the League of Conservation Voters called LeadingGreen. LeadingGreen organizes prominent citizens who are also political donors into a network of advocates for the environment. By providing elected officials with high quality information when they need it to make decisions, LeadingGreen has become an effective tool for advancing environmental policy making in Washington and the states. The Action Fund also created a PAC, which contributes to candidates for federal political office. The NRDC Action Fund PAC also supports the environmental community's donor bundling operation known as GiveGreen, which is operated by the LCV Action Fund. GiveGreen helps to make sure that environmental champions have the financial support they deserve when they run for office. 1. Educating the Public and Holding Policy Makers Accountable One of the Action Fund's top priorities is to tell the American people how their elected officials vote on environmental and energy issues. Too often, politicians profess concern for the environment, but cast votes that benefit polluters-counting on their voting records to remain under the radar. 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 project used sophisticated analysis and the latest voting data to connect the dots between dirty votes and campaign contributions from fossil fuel companies. This documentation revealed a startling picture: many members of Congress who voted against environmental protection took the most money from the polluters who benefited from those votes. The NRDC Action Fund created the website WhoVotesDirty.com to make it easy for the public to track elected officials. Our findings got covered in the media, further spreading the word about polluter influence in politics. The NRDC Action Fund also launched an online ad campaign - "The Cost of Climate Change...Tell the U.S. Senate: Don't Poison Our Children's Future" - to galvanize opposition to any efforts to derail President Obama's climate and clean air plan. We used original polling research that showed that focusing on children's health and childhood asthma is very effective in increasing support for pollution limits. 2. Advocating for the Environment Much of the NRDC Action Fund's work is geared toward persuading 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 focuses on bold measures that address climate change at the state and federal level, but we also rally to the rescue when existing environmental protections come under attack. The NRDC Action Fund draws on the policy expertise of the Natural Resources Defense Council, with which it is affiliated. NRDC is a leading environmental organization that has helped design and secure some of the most far-reaching clean air, clean water, and climate victories in the nation. Together with NRDC and other coalition partners, the NRDC Action Fund provides elected officials with the analysis they need to support effective environmental policies. 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 with and relationships with policy makers. Especially through the LeadingGreen alliance, the NRDC Action Fund can educate political donors, alert them quickly when a legislative issue on the environment arises, and help them make their voices heard more effectively with policy makers. At the same time, the NRDC Action Fund works with office holders to make sure they are using the best messaging on energy and public health issues and have the information they need when it comes time to vote on legislation. All of these advocacy tools were on display during several major policy fights during FY14. Fighting Congressional Attacks on the Environment: In FY14, anti-environmental forces in Congress, led mainly by the House of Representatives, tried to weaken a range of environmental protections by slipping them in annual budget bills for the government or passing them as stand-alone special interest bills. The NRDC Action Fund joined the fight against these environmental rollbacks, and, due in part to its efforts, almost none of these attacks on our air, water, food, and communities succeeded. For example, our advocates helped stop approval of the the Keystone XL pipeline in Congress by working with our connected supporters to talk directly to decision-makers about the problematic precedent and negative impact on the environment and people's health. Clean Air Defense: The Action Fund was a partner in the successful environmental and health coalition efforts to reduce air pollution and support presidential action against climate change. Our influential network of advocates encouraged President Obama to utilize existing authority under the Clean Air Act to reduce dangerous carbon pollution from power plants and for U.S. EPA to issue rules for new and existing sources of carbon pollution that are the largest contributors to climate change. On a related note, we activated our advocate network to encourage U.S. Senators and other elected officials to publicly support President Obama's Clean Power Plan when it was released on June 2, 2014. California Fracking: The NRDC Action Fund ran online advertising in California to solidify support for legislation that provides Californians with critical protections to out-of-control fracking. The banner ads ran on key publications in California and featured a link to an action page to allow constituents to email their state legislators. 3. Electoral Work 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. Mayors Forum: In Fiscal Year 2014, the NRDC Action Fund co-sponsored the New York Mayoral forum on Food, Nutrition, and Hunger. The forum aimed to get the leading candidates for mayor to explain how they would ensure New York City has a healthier, fairer, more sustainable, more affordable, and economically stronger food system. Political Polling: The NRDC Action Fund commissioned and led opinion research projects that showed support for clean energy policies and candidates who back them. One poll focused on voter attitudes in Arkansas, Illinois, Louisiana, and New Hampshire. In addition, the NRDC Action Fund released polling from nine Senate battleground states in February 2014 that showed Americans are ready to act on climate change by reducing carbon pollution. More than two-thirds of voters (with majorities across party lines) in these states said the EPA should limit carbon pollution from power plants. NRDC Action Fund PAC: In July 2013, the NRDC Action Fund launched a Political Action Committee (PAC) account. The NRDC Action Fund PAC makes contributions to pro-environment federal candidates from any political party and provides a support structure for the NRDC Action Fund's network of political donors. As part of the LeadingGreen alliance, the NRDC Action Fund PAC is also encouraging donors to give their political contributions through GiveGreen, a project of LCV Action Fund. Through November of 2014, GiveGreen was able to exceed its goal for the 2014 election cycle by raising nearly $6 million to support environmental champions running for office. Of the amount of money that was raised, 73 percent of it went to winning candidates, demonstrating the strategic thinking behind the initiative. 1275649 false true true false 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 18 0 0 false false false false true true false X 29 26 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 PETER LEHNER EXEC DIRECTOR 2127272700 40 WEST 20TH STREET NEW YORK NY 10011 Wendy Abrams Director 1.0 X 0 0 John H Adams Director 1.0 35.0 X 175000 63296 Christopher Arndt Director 1.0 X Richard E Ayres Director 1.0 1.0 X Anne Bartley Director 1.0 X 0 0 0 Patricia Bauman Director 1.0 1.0 X Frances Beinecke President 1.0 40.0 X X 422811 54293 Lucy Blake Director 1.0 X Dayna Bochco Director 1.0 X Sherwood Boehlert Director 1.0 X Hamilton Candee Director 1.0 X Ari Emanuel Director 1.0 X Bob Epstein Director and board chair 1.0 X X 0 0 0 Michael Finnegan Director 1.0 X William Haney Director 1.0 X Barbarina Heyerdahl Director 1.0 X Cindy Horn Director 1.0 X Honorable Hamilton Kean Director 1.0 X Patricia Sullivan Director 1.0 X 59038 Vernice Miller-Travis Director 1.0 X Mary Moran Director 1.0 1.0 X Edward James Olmos Director 1.0 X John Podesta Director 1.0 X Daniel R Tishman Director 1.0 1.0 X Douglas N Varley Director 1.0 X Eric Wepsic Director 1.0 1.0 X Ira Ziering Director 1.0 X KATHLEEN WELCH Director 1.0 X JOANN KAPLAN Director 1.0 X Sarah A Gillman Chief Financial Officer 1.0 40.0 X 226500 35020 Judith A Keefer Chief Operating Officer 1.0 40.0 X 234021 41279 Peter Lehner Executive Director 1.0 40.0 X 296060 49193 Jennifer Reynoso assistant secretary 1.0 X MARIPAT ALPUCH SECRETARY (THRU 5/14) 1.0 1.0 X Sarah Cogan SECRETARY (AS OF 5/14) 1.0 1.0 X Heather Taylor-Miesle Director 40.0 X 124343 12529 0 1537773 255610 0 false true false 0 1553303 1553303 0 0 0 0 0 0 0 0 0 0 0 0 1553303 X 8000 8000 0 0 0 24257 14455 7717 2085 0 534302 446757 69968 17577 0 151370 124989 21053 5328 0 0 62153 62153 4275 4275 51942 51942 0 0 271719 271719 5743 1644 4099 25985 13337 2830 9818 105228 102057 3171 0 0 52383 42049 10334 0 23174 20465 2709 0 0 4907 4907 0 CREDIT CARD COSTS 4385 1946 39 2400 MISCELLANEOUS EXPENSES 108794 85969 18256 4569 FILING FEES 19449 18985 314 150 1458066 1275649 140490 41927 1421100 1631569 0 0 0 0 0 0 0 0 0 0 0 0 0 0 39930 0 14720 4907 14720 9813 0 0 0 0 0 0 0 0 0 0 1475750 1641382 348446 365755 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 53086 348446 418841 X 0 0 1127304 1222541 0 0 1127304 1222541 1475750 1641382 95237 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 104254 104254 104254 false Schedule C, Part I-A, Line 1 As 2013 was not an election year, these political expenditures were directed mainly toward preparation for the 2014 elections. Specifically, the Action Fund began developing narrative strategies for key U.S. Senate races in New Hampshire, Michigan, North Carolina, Hawaii, Colorado and Iowa. In addition, the Action Fund produced blogs and social media content highlighting candidates who were "running clean" and those who support an agenda led by the fossil fuel industry. $49,981 of the total political expenditures was spent on staff salaries (including benefits and overhead), while the remaining $54,273 was spent on discretionary expenses, including consultants, other vendors, and advertising. The total amount of political expenditures represents 7 percent of the organization's overall expenditures for the year. 14720 4907 9813 9813 0 DUE FROM RELATED PARTIES 53086 53086 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. 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, and 2014 remain open to audit for both federal and state purposes. This standard had no impact on NRDC's 2014 and 2013 consolidated financial statements. NRDC does not believe its 2014 and 2013 consolidated financial statements include any uncertain tax positions. false false false false false false false false false John H Adams Director 175000 63296 238296 Frances Beinecke President 422811 35700 18593 477104 Sarah A Gillman Chief Financial Officer 226500 16427 18593 261520 Judith A Keefer Chief Operating Officer 234021 32935 8344 275300 Peter Lehner Executive Director 296060 30600 18593 345253 Compensation Information Schedule J 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 2013. 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 $ 20,312 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 $ 5,739 $1,567 Chief financial officer Gillman $ 4,701 $1,285 Executive director Lehner $12,913 $3,532 Director Taylor-Miesle $124,343 $12,529 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 IV Line 5 - NRDC Action Fund is not subject to the Section 6033(e) notice and reporting requirements since it does not receive membership dues, assessments or similar amounts as defined in Rev. Proc. 98-19. GOVERNING BODY AND MANAGEMENT Form 990, Part VI, Section A 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. LINE 6 - NRDC Action Fund's sole institutional member is its parent organization, Natural Resources Defense Council, Inc ("NRDC"). 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. Line 7b - If the board of directors should have a vacancy during the year, the board of directors, by a vote of a majority of directors then in office, has the right to approve the board's election of a replacement to fill that vacancy. 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 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. 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. 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:108016 FORM 990 PART IX LINE 11G DESCRIPTION:DESIGN TOTAL FEES:13056 FORM 990 PART IX LINE 11G DESCRIPTION:WEB SERVICES TOTAL FEES:84286 FORM 990 PART IX LINE 11G DESCRIPTION:WRITING & EDITING TOTAL FEES:9802 FORM 990 PART IX LINE 11G DESCRIPTION:POLITICAL OUTREACH TOTAL FEES:9575 FORM 990 PART IX LINE 11G DESCRIPTION:MISCELLANEOUS TOTAL FEES:16471 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING TOTAL FEES:30000 FORM 990 PART IX LINE 11G DESCRIPTION:PRINTING TOTAL FEES:1121 FORM 990 PART IX LINE 11G DESCRIPTION:LESS RECLASSED PROFESSIONAL TOTAL FEES:-608 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 true true true false false false NATURAL RESOURCES DEFENSE COUNCIL INC N, O, 906770 COST