﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.3">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-12-13T08:59:47-06:00</Timestamp>
    <TaxPeriodEndDate>2013-01-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>LEVY &amp; ASSOCIATES PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>10400 EATON PL STE 100</AddressLine1>
        <City>FAIRFAX</City>
        <State>VA</State>
        <ZIPCode>220302225</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-02-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>043265555</EIN>
      <Name>
        <BusinessNameLine1>EARTHRIGHTS INTERNATIONAL INC</BusinessNameLine1>
        <BusinessNameLine2>C/O LEVY &amp; ASSOCIATES PC</BusinessNameLine2>
      </Name>
      <NameControl>EART</NameControl>
      <Phone>2024665188</Phone>
      <USAddress>
        <AddressLine1>10400 EATON PLACE</AddressLine1>
        <AddressLine2>ROOM/SUITE 100</AddressLine2>
        <City>FAIRFAX</City>
        <State>VA</State>
        <ZIPCode>22030</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MARIE SOVEROSKI</Name>
      <Title>SECRETARY</Title>
      <Phone>2024665188</Phone>
      <DateSigned>2013-12-09</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>MARGARET H MARTINEZ</Name>
      <Phone>7032184100</Phone>
      <DatePrepared>2013-12-06</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990 documentId="RetDoc6" referenceDocumentId="RetDoc9">
      <NameOfPrincipalOfficerPerson>MARIE SOVEROSKI</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>1612 K STREET NW</AddressLine1>
        <City>WASHINGTON</City>
        <State>DC</State>
        <ZIPCode>20006</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>1971121</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.EARTHRIGHTS.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1995</YearFormation>
      <StateLegalDomicile>MA</StateLegalDomicile>
      <ActivityOrMissionDescription>TO WORK WITH PEOPLE AROUND THE WORLD TO PROTECT HUMAN RIGHTS AND THE ENVIRONMENT</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>11</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>11</NbrIndependentVotingMembers>
      <TotalNbrEmployees>22</TotalNbrEmployees>
      <TotalNbrVolunteers>11</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>2243560</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>1955497</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>8663</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>4913</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>3361</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>5703</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>2255584</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>1966113</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>24390</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>123491</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>1202458</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>1270224</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>167584</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>857114</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>1032671</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>2083962</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>2426386</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>171622</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-460273</RevenuesLessExpensesCY>
      <TotalAssetsBOY>4891838</TotalAssetsBOY>
      <TotalAssetsEOY>4396904</TotalAssetsEOY>
      <TotalLiabilitiesBOY>129104</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>87266</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>4762734</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>4309638</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>TO WORK WITH PEOPLE AROUND THE WORLD TO PROTECT HUMAN RIGHTS AND THE ENVIRONMENT</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>180005</Expense>
      <Description>ADVOCACY AND CAMPAIGNS: SEEKS TO RAISE AWARENESS AND BUILD BROAD SUPPORT FOR EARTH RIGHTS ISSUES. GOAL IS TO HOLD CORPORATE AND GOVERNMENTAL HUMAN RIGHTS &amp; ENVIRONMENTAL OFFENDERS ACCOUNTABLE FOR THEIR ACTIONS.</Description>
      <Activity2>
        <Expense>714760</Expense>
        <Grants>1000</Grants>
        <Description>LEGAL: SEEKS TO PROVIDE REMEDIES FOR RIGHTS ABUSES AROUND THE WORLD. LAWSUITS ARE PURSUED TO HOLD CORPORATIONS AND OTHERS ACCOUNTABLE FOR THEIR ACTIONS BOTH DOMESTICALLY AND GLOBALLY.</Description>
      </Activity2>
      <Activity3>
        <Expense>451348</Expense>
        <Grants>47491</Grants>
        <Description>THE EARTHRIGHTS SCHOOLS: EDUCATES PEOPLE OF SOUTHEAST ASIA AND SOUTH AMERICA IN ENVIRONMENTAL AND HUMAN RIGHTS MONITORING AND ADVOCACY TECHNIQUES.</Description>
      </Activity3>
      <ActivityOther>
        <Expense>752777</Expense>
        <Grants>75000</Grants>
        <Description>EARTHRIGHTS USES THE POWER OF LAW AND THE POWER OF PEOPLE IN DEFENSE OF HUMAN RIGHTS AND THE ENVIRONMENT</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>752777</TotalOfOtherProgramServiceExp>
      <TotalOfOtherProgramServiceGrnt>75000</TotalOfOtherProgramServiceGrnt>
      <TotalProgramServiceExpense>2098890</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc4">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc5">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc5">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc5">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc5">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc5">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc5">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc5">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc5">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc5">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc5">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc5">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc5">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc5">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>true</ForeignOffice>
      <ForeignActivities referenceDocumentId="RetDoc7">true</ForeignActivities>
      <MoreThan5000KToOrganizations referenceDocumentId="RetDoc7">false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals referenceDocumentId="RetDoc7">true</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations referenceDocumentId="RetDoc8">true</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="RetDoc8">false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>10</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>22</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>true</ForeignFinancialAccount>
      <NameOfForeignCountry>TH</NameOfForeignCountry>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>11</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>11</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>true</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MA</StatesWhereCopyOfReturnIsFiled>
      <StatesWhereCopyOfReturnIsFiled>VA</StatesWhereCopyOfReturnIsFiled>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
      <StatesWhereCopyOfReturnIsFiled>MD</StatesWhereCopyOfReturnIsFiled>
      <StatesWhereCopyOfReturnIsFiled>DC</StatesWhereCopyOfReturnIsFiled>
      <OwnWebsite>X</OwnWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>LEVY &amp; ASSOCIATES PC</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>7032184100</TelephoneNumber>
        <AddressUS>
          <AddressLine1>10400 EATON PLACE</AddressLine1>
          <AddressLine2>SUITE 100</AddressLine2>
          <City>FAIRFAX</City>
          <State>VA</State>
          <ZIPCode>22030</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>STANLEY CORFMAN</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DORCUS MOO</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NEIL POPOVIC</NamePerson>
        <Title>CO-CHAIR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JELSON GARCIA</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JAMES THOMPSON</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LAURA LEVINE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JASPER TEULINGS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KATHERINE TILLERY</NamePerson>
        <Title>CO-CHAIR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SARAH SINGH</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DAVID HUNTER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ABBY REYES</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KA HSAW WA</NamePerson>
        <Title>EXECUTIVE DI</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>112278</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>4600</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KATHARINE J REDFORD</NamePerson>
        <Title>US OFFICE DI</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>101250</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>4359</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARIE SOVEROSKI</NamePerson>
        <Title>SECRETARY/MA</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>94607</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>4889</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>308135</TotalReportableCompFromOrg>
      <TotalOtherCompensation>13848</TotalOtherCompensation>
      <NumberIndividualsGT100K>2</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <AllOtherContributions>1955497</AllOtherContributions>
      <NoncashContributions>5008</NoncashContributions>
      <TotalContributions>1955497</TotalContributions>
      <InvestmentIncome>
        <TotalRevenueColumn>4996</TotalRevenueColumn>
        <ExclusionAmount>4996</ExclusionAmount>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
        <Securities>4925</Securities>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>5008</Securities>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>-83</Securities>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>-83</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>-83</RelatedOrExemptFunctionIncome>
      </NetGainOrLossInvestments>
      <OtherRevenueMisc>
        <Description>FISCAL SPONSORSHIP ADMIN FEE</Description>
        <TotalRevenueColumn>2932</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2932</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>REIMBURSEMENTS</Description>
        <TotalRevenueColumn>2771</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2771</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>5703</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>1966113</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>5620</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>4996</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>75000</Total>
        <ProgramServices>75000</ProgramServices>
      </GrantsToDomesticOrgs>
      <ForeignGrants>
        <Total>48491</Total>
        <ProgramServices>48491</ProgramServices>
      </ForeignGrants>
      <OtherSalariesAndWages>
        <Total>1086283</Total>
        <ProgramServices>911956</ProgramServices>
        <ManagementAndGeneral>53369</ManagementAndGeneral>
        <Fundraising>120958</Fundraising>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>16159</Total>
        <ProgramServices>12686</ProgramServices>
        <ManagementAndGeneral>1059</ManagementAndGeneral>
        <Fundraising>2414</Fundraising>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>97354</Total>
        <ProgramServices>83942</ProgramServices>
        <ManagementAndGeneral>2993</ManagementAndGeneral>
        <Fundraising>10419</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>70428</Total>
        <ProgramServices>56618</ProgramServices>
        <ManagementAndGeneral>4240</ManagementAndGeneral>
        <Fundraising>9570</Fundraising>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>24292</Total>
        <ProgramServices>24292</ProgramServices>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>28509</Total>
        <ProgramServices>3850</ProgramServices>
        <ManagementAndGeneral>24659</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>204378</Total>
        <ProgramServices>201310</ProgramServices>
        <ManagementAndGeneral>3068</ManagementAndGeneral>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>61674</Total>
        <ProgramServices>48215</ProgramServices>
        <ManagementAndGeneral>8259</ManagementAndGeneral>
        <Fundraising>5200</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>30093</Total>
        <ProgramServices>24427</ProgramServices>
        <ManagementAndGeneral>3342</ManagementAndGeneral>
        <Fundraising>2324</Fundraising>
      </InformationTechnology>
      <Occupancy>
        <Total>107830</Total>
        <ProgramServices>92256</ProgramServices>
        <ManagementAndGeneral>10382</ManagementAndGeneral>
        <Fundraising>5192</Fundraising>
      </Occupancy>
      <Travel>
        <Total>163418</Total>
        <ProgramServices>153194</ProgramServices>
        <ManagementAndGeneral>6613</ManagementAndGeneral>
        <Fundraising>3611</Fundraising>
      </Travel>
      <ConferencesMeetings>
        <Total>38689</Total>
        <ProgramServices>13434</ProgramServices>
        <ManagementAndGeneral>24805</ManagementAndGeneral>
        <Fundraising>450</Fundraising>
      </ConferencesMeetings>
      <Interest>
        <Total>104</Total>
        <ManagementAndGeneral>104</ManagementAndGeneral>
      </Interest>
      <DepreciationDepletion>
        <Total>10972</Total>
        <ProgramServices>4854</ProgramServices>
        <ManagementAndGeneral>6118</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>10381</Total>
        <ManagementAndGeneral>10381</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>TRAINING</Description>
        <Total>274531</Total>
        <ProgramServices>274531</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>FIELD WORK</Description>
        <Total>44525</Total>
        <ProgramServices>44525</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>STAFF DEVELOPMENT</Description>
        <Total>14305</Total>
        <ProgramServices>14295</ProgramServices>
        <ManagementAndGeneral>10</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PLANNING,BOARD,MISC.</Description>
        <Total>5342</Total>
        <ProgramServices>5342</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>13628</Total>
        <ProgramServices>5672</ProgramServices>
        <ManagementAndGeneral>510</ManagementAndGeneral>
        <Fundraising>7446</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>2426386</Total>
        <ProgramServices>2098890</ProgramServices>
        <ManagementAndGeneral>159912</ManagementAndGeneral>
        <Fundraising>167584</Fundraising>
      </TotalFunctionalExpenses>
      <SavingsAndTempCashInvestments>
        <BOY>3279122</BOY>
        <EOY>3239029</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>1180558</BOY>
        <EOY>730000</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>13466</BOY>
        <EOY>1045</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>4074</BOY>
        <EOY>4934</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>306322</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>88128</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>219039</BOY>
        <EOY>218194</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>89619</BOY>
        <EOY>97742</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>105960</BOY>
        <EOY>105960</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>4891838</BOY>
        <EOY>4396904</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>28884</BOY>
        <EOY>24806</EOY>
      </AccountsPayableAccruedExpenses>
      <OtherLiabilities>
        <BOY>100220</BOY>
        <EOY>62460</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>129104</BOY>
        <EOY>87266</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>3134674</BOY>
        <EOY>2624741</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>1628060</BOY>
        <EOY>1684897</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>4762734</BOY>
        <EOY>4309638</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>4891838</BOY>
        <EOY>4396904</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-460273</ReconcilationRevenueExpenses>
      <ReconciliationUnrealizedInvest>7177</ReconciliationUnrealizedInvest>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>2100446</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1590071</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2501986</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2243560</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1955497</CurrentTaxYear>
        <Total>10391560</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYear>5703</CurrentTaxYear>
        <Total>5703</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>2100446</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1590071</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2501986</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2243560</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1961200</CurrentTaxYear>
        <Total>10397263</Total>
      </Total509>
      <PublicSupportTotal509>10397263</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>47230</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>20761</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>9118</CurrentTaxYearMinus2Years>
        <Total>77109</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>47230</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>20761</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>9118</CurrentTaxYearMinus2Years>
        <Total>77109</Total>
      </InvestmentIncomeAndUBTI>
      <NetIncomeFromOtherUBI>
        <CurrentTaxYearMinus2Years>8600</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8927</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3996</CurrentTaxYear>
        <Total>21523</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <CurrentTaxYearMinus4Years>2542</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>530783</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>27106</CurrentTaxYearMinus2Years>
        <Total>560431</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>2150218</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2141615</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2546810</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2252487</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1965196</CurrentTaxYear>
        <Total>11056326</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.94040</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.01000</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc5">
      <Land>
        <OtherCostOrOtherBasis>198273</OtherCostOrOtherBasis>
        <BookValue>198273</BookValue>
      </Land>
      <Equipment>
        <OtherCostOrOtherBasis>108049</OtherCostOrOtherBasis>
        <Depreciation>88128</Depreciation>
        <BookValue>19921</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>218194</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>ACCRUED PAYROLL</Description>
        <Amount>62460</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>FISCAL SPONSORSHIP</Description>
      </OtherLiabilities>
      <TotalOfAmounts>62460</TotalOfAmounts>
      <TotRevenueEtcAuditedFinclStmt>1973290</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>7177</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>7177</RevenueNotRptdF990>
      <RevenueSubtotal>1966113</RevenueSubtotal>
      <TotalRevenuePerForm990>1966113</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>2426386</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>2426386</ExpensesSubtotal>
      <TotalExpensesPerForm990>2426386</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="RetDoc7">
      <GrantRecordsMaintained>true</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>EAST ASIA AND THE PACIFIC</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <TypeOfActivitiesConducted>PROGRAM SERVICES, GR</TypeOfActivitiesConducted>
        <SpecificServicesProvided>SCHOOLS AND TRAINING</SpecificServicesProvided>
        <TotalExpenditures>47491</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <AcctsActvsOutUSTable>
        <Region>EAST ASIA AND THE PACIFIC</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <TypeOfActivitiesConducted>PROGRAM SERVICES</TypeOfActivitiesConducted>
        <SpecificServicesProvided>LEGAL</SpecificServicesProvided>
        <TotalExpenditures>1000</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>2</SubtotalNumberOfOffices>
      <TotalNumberOfOffices>2</TotalNumberOfOffices>
      <SubtotalAmountSpent>48491</SubtotalAmountSpent>
      <TotalAmountSpent>48491</TotalAmountSpent>
      <GrantsToIndOutsideUS>
        <TypeOfAssistance>EARTHRIGHTS SCHOOL SMALL</TypeOfAssistance>
        <Region>EAST ASIA AND THE PACIFIC</Region>
        <NumberOfRecipients>29</NumberOfRecipients>
        <AmountOfCashGrant>47491</AmountOfCashGrant>
        <MannerOfCashDisbursement>CASH DISBURSEME</MannerOfCashDisbursement>
        <MethodOfValuation>FMV</MethodOfValuation>
      </GrantsToIndOutsideUS>
      <GrantsToIndOutsideUS>
        <TypeOfAssistance>EARTHRIGHTS LEGAL PROGRAM</TypeOfAssistance>
        <Region>EAST ASIA AND THE PACIFIC</Region>
        <NumberOfRecipients>1</NumberOfRecipients>
        <AmountOfCashGrant>1000</AmountOfCashGrant>
        <MannerOfCashDisbursement>CASH DISBURSEME</MannerOfCashDisbursement>
        <MethodOfValuation>FMV</MethodOfValuation>
      </GrantsToIndOutsideUS>
      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
      <BoycottCountries>false</BoycottCountries>
      <Form990ScheduleFPartV>
        <Identifier>PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES</Identifier>
        <ReturnReference>SCHEDULE F, PAGE 1, PART I, LINE 2</ReturnReference>
        <Explanation>ORGANIZATION REQUIRES WRITTEN GRANT PROPOSAL, REVIEWS PROPOSAL THEN MONITORS VIA PERIODIC REPORTING THE USE OF THE GRANT MONEY TO ACCOMPLISH THE PROPOSAL'S STATED PURPOSE(S).</Explanation>
      </Form990ScheduleFPartV>
      <Form990ScheduleFPartV>
        <Identifier>ACTIVITIES PER REGION</Identifier>
        <ReturnReference>SCHEDULE F, PAGE 1, PART I, LINE 3</ReturnReference>
        <Explanation>EAST ASIA AND THE PACIFIC 47,491 0 EAST ASIA AND THE PACIFIC 1,000 0</Explanation>
      </Form990ScheduleFPartV>
    </IRS990ScheduleF>
    <IRS990ScheduleI documentId="RetDoc8">
      <RecordsMaintained>true</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>THE TIDES FOUNDATION</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>PO BOX 29198</AddressLine1>
          <City>SAN FRANCISCO</City>
          <State>CA</State>
          <ZIPCode>94129</ZIPCode>
        </AddressUS>
        <EINOfRecipient>943213100</EINOfRecipient>
        <IRCSection>501C3</IRCSection>
        <AmountOfCashGrant>75000</AmountOfCashGrant>
        <MethodOfValuation>FMV</MethodOfValuation>
        <PurposeOfGrant>ICAR ACTIVITIES</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>1</TotalNbrOf501C3AndGovtGrants>
      <Form990ScheduleIPartIV>
        <Identifier>PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES</Identifier>
        <ReturnReference>SCHEDULE I, PAGE 1, PART I, LINE 2</ReturnReference>
        <Explanation>THESE FUNDS WERE TRANSFERRED TO THE TIDES FOUNDATION SO THAT THEY COULD ASSUME THE FISCAL SPONSORSHIP OF ICAR. THE FOUNDATION WILL DISBURSE THESE FUNDS AS NEEDED FOR THE ACTIVITIES OF ICAR. WRITTEN REQUESTS ARE REQUIRED.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc9">
      <GeneralExplanation>
        <Identifier>ALL OTHER ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>EARTHRIGHTS USES THE POWER OF LAW AND THE POWER OF PEOPLE IN DEFENSE OF HUMAN RIGHTS AND THE ENVIRONMENT</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES</Identifier>
        <ReturnReference>FORM 990, PART V, LINE 4B</ReturnReference>
        <Explanation>THAILAND</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>RELATED PARTY INFORMATION AMONG OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 2</ReturnReference>
        <Explanation>KATHERINE REDFORD KA HSAW WA US OFF. DIR. EXEC. DIR. PARTIES ARE MARRIED</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>A DRAFT OF THE 990 IS REVIEWED BY THE MANAGING DIRECTOR AND TREASURER. ONCE THE DRAFTIS REVIEWED AND APPROVED, A COPY OF THE 990 IS SENT VIA EMAIL (IN A PDF FILE FORMAT) TO THE GOVERNING BOARD PRIOR TO ITS SUBMISSION TO THE I.R.S..</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS SELF-POLICING. MEMBERS OF THE ORGANIZATION RECEIVE GUIDANCE AS TO THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS TO THE BOARD OR THE OFFICERS OF THE ORGANIZATION</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>COMPENSATION IS ANALYZED AND REVIEWED EACH YEAR. SALARIES ARE COMMENSURATE WTIH OTHER ORGANIZATIONS OF COMPARABLE SIZE. THE BOARD REVIEWS AND APPROVES A BUDGET EACH YEAR WHICH INCLUDES COMPENSATION DATA FOR ALL EARTHRIGHTS EMPLOYEESS BROKEN DOWN BY JOB TITLE AND FUNCTION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>SEE COMPENSATION POLICY REVIEW PROCEDURE IN PREVIOUS QUESTION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ONLINE AT WWW.EARTHRIGHTS.ORG AS PART OF THE ANNUAL REPORT POSTING. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AND A COPY OF THESE DOCUMENTS IS ALSO ON FILE WITH THE COMMONWEALTH OF MASSACHUSETTS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>