FURP.ORG / PUBLIC DATA EXPLORER

FRIENDS OF THE EARTH-ACTION-INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF THE EARTH-ACTION-INC (EIN 13-2644641)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-12
IRS object ID
202601329349300240
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-12T07:56:42-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14 BATTERYMARCH PARK SUITE 100AddressLine1Txt
CityQUINCYCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02169ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN132644641EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF THE EARTH (ACTION) INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone2027837400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11101 15TH STREET NW 1100AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP200362002ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonERICH PICAPersonNm
Person TitlePRES. FRIENDS OF THE EARTH (ACTION)PersonTitleTxt
Phone2027837400PhoneNum
Signature2026-05-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIELLE NIHILLPreparerPersonNm
PTINP01350943PTIN
Phone7819821001PhoneNum
Preparation2026-05-07PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerERICH PICAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11101 15TH STREET NW 1100AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP200362002ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,270,602GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.FOEACTION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1969FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionFOE ACTION FIGHTS FOR LAWS AND LAWMAKERS THAT PROTECT THE ENVIRONMENT.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee65TotalEmployeeCnt
Total Volunteers250TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,579,625PYContributionsGrantsAmt
CY Contributions Grants$1,270,602CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$24,000PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,603,625PYTotalRevenueAmt
CY Total Revenue$1,270,602CYTotalRevenueAmt
PY Grants And Similar Paid$76,200PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$60,750CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$666,339PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$969,555CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$5,668PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$194,511CYTotalFundraisingExpenseAmt
PY Other Expenses$424,964PYOtherExpensesAmt
CY Other Expenses$660,907CYOtherExpensesAmt
PY Total Expenses$1,173,171PYTotalExpensesAmt
CY Total Expenses$1,691,212CYTotalExpensesAmt
PY Revenues Less Expenses$430,454PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$420,610CYRevenuesLessExpensesAmt
Total Assets BOY$1,786,647TotalAssetsBOYAmt
Total Assets EOY$1,632,265TotalAssetsEOYAmt
Total Liabilities BOY$40,470TotalLiabilitiesBOYAmt
Total Liabilities EOY$306,698TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,746,177NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,325,567NetAssetsOrFundBalancesEOYAmt
MissionTO IMPROVE THE ENVIRONMENT THROUGH EDUCATION AND POLICY WORK, WITH AN EMPHASIS ON POLLUTION, CLIMATE CHANGE, AND ENERGY ISSUES; AND HOW CONGRESS AND THE ADMINISTRATION STAND ON THESE ISSUES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,410,761ExpenseAmt
Grant$60,750GrantAmt
Revenue$0RevenueAmt
DescFRIENDS OF THE EARTH (ACTION), INC. (FOE ACTION) CONDUCTED OUTREACH EFFORTS THROUGH ITS WEBSITE, EMAILS, AND SOCIAL MEDIA TO EDUCATE THE PUBLIC AND EXPAND ITS BASE OF GRASSROOTS ACTIVISTS WITH THE GOAL OF INCREASING SUPPORT FOR PROGRESSIVE ENVIRONMENTAL AND SOCIAL WELFARE POLICIES. OUR POLITICAL PROGRAM EDUCATED OUR MEMBERS, VOLUNTEERS, ACTIVISTS, ALLIES AND THE GENERAL PUBLIC ABOUT THE SYSTEMIC HARM POLLUTING INDUSTRIES CAUSE TO THE ENVIRONMENT AND THE TRANSFORMATIONAL SOLUTIONS NEEDED TO PROTECT PEOPLE AND THE PLANET FOR GENERATIONS TO COME.Desc
Total Program Service Expenses$1,410,761TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee65EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldARStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldHIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMOStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNMStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldRIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldUTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ERICH PICABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2027837400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11101 15TH STREET 11TH FLOORAddressLine1Txt
CityNWCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20005ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ARTURO GARCIA-COSTAS
CHAIR1.00Yes (X)Yes (X)$0$0$0
ANTHONY ROGERS-WRIGHT
SECRETARY (UNTIL 08/2024)1.00Yes (X)Yes (X)$0$0$0
TAMARA TOLES O'LAUGHLIN
SECRETARY (AS OF 08/2024), TREASURER1.00Yes (X)Yes (X)$0$0$0
EVA HERNANDEZ
BOARD MEMBER1.00Yes (X)$0$0$0
NAVINA KHANNA
BOARD MEMBER (UNTIL 11/2024)1.00Yes (X)$0$0$0
BETHANY MAKI
BOARD MEMBER1.00Yes (X)$0$0$0
CHLOE MAXMIN
BOARD MEMBER1.00Yes (X)$0$0$0
NICK SIFUENTES
BOARD MEMBER1.00Yes (X)$0$0$0
ERICH G PICA
PRESIDENT6.56Yes (X)$48,873$0$4,234
JULIE DYER
CHIEF OPERATING OFFICER5.63Yes (X)$29,330$0$2,598
FieldValueIRS element (for citing)
Total Reportable Comp From Org$78,203TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$6,832TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ANNE LEWIS STRATEGIESBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1650 MASSACHUSETTES AVE NW SUITE 505AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20001ZIPCd
FieldValueIRS element (for citing)
ServicesONLINE ADVERTISINGServicesDesc
Compensation$135,209CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,270,602AllOtherContributionsAmt
Total Contributions$1,270,602TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,270,602TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$60,750TotalAmt
Program Services$60,750ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$93,471TotalAmt
Program Services$51,598ProgramServicesAmt
Management And General$41,873ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$654,319TotalAmt
Program Services$513,238ProgramServicesAmt
Management And General$73,539ManagementAndGeneralAmt
Fundraising$67,542FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$33,253TotalAmt
Program Services$26,241ProgramServicesAmt
Management And General$3,508ManagementAndGeneralAmt
Fundraising$3,504FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$131,685TotalAmt
Program Services$100,174ProgramServicesAmt
Management And General$19,291ManagementAndGeneralAmt
Fundraising$12,220FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$56,827TotalAmt
Program Services$43,038ProgramServicesAmt
Management And General$8,605ManagementAndGeneralAmt
Fundraising$5,184FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$59,857TotalAmt
Program Services$37,268ProgramServicesAmt
Management And General$18,588ManagementAndGeneralAmt
Fundraising$4,001FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$23,159TotalAmt
Management And General$23,159ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$57,025TotalAmt
Program Services$57,000ProgramServicesAmt
Management And General$25ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$27,866TotalAmt
Program Services$10,273ProgramServicesAmt
Management And General$10,371ManagementAndGeneralAmt
Fundraising$7,222FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$98,850TotalAmt
Program Services$98,850ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,505TotalAmt
Management And General$1,505ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$101,185TotalAmt
Program Services$60,706ProgramServicesAmt
Management And General$28,675ManagementAndGeneralAmt
Fundraising$11,804FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$64,854TotalAmt
Management And General$64,854ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$17,337TotalAmt
Program Services$11,470ProgramServicesAmt
Management And General$5,867ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
LIST ACQUISITION$134,443$122,790$11,653
MERCHANT FEES$51,583$117$45,666$5,800
DUE AND SUBSCRIPTIONS$23,243$23,243
OVERHEAD ALLOCATION$0$194,005$25,715-$219,720

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,691,212TotalAmt
Program Services$1,410,761ProgramServicesAmt
Management And General$85,940ManagementAndGeneralAmt
Fundraising$194,511FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,523,801BOYAmt
EOY$1,610,759EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$9,359BOYAmt
EOY$4,044EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,075BOYAmt
EOY$17,462EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$251,412BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,786,647BOYAmt
EOY$1,632,265EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$34,622BOYAmt
EOY$52,751EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,848BOYAmt
EOY$253,947EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$40,470BOYAmt
EOY$306,698EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,085,815BOYAmt
EOY$1,267,620EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$660,362BOYAmt
EOY$57,947EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,746,177BOYAmt
EOY$1,325,567EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,786,647BOYAmt
EOY$1,632,265EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$420,610ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Political Expenditures$122,414PoliticalExpendituresAmt
Expended527 Activities$117,414Expended527ActivitiesAmt
Internal Funds Contributed$5,000InternalFundsContributedAmt
Total Exempt Function Expend$122,414TotalExemptFunctionExpendAmt
Form1120 POL Filed0Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1FOOD & WATER ACTION FUNDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11616 P STREET NW SUITE 300AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
EIN320160439EIN
Paid Internal Funds$5,000PaidInternalFundsAmt
FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I-A, LINE 1:FormAndLineReferenceDesc
ExplanationFRIENDS OF THE EARTH (ACTION), INC. IDENTIFIED AND ENDORSED CANDIDATES COMMITTED TO FIGHTING FOR THE ENVIRONMENT AND FOR GREATER SOCIAL AND RACIAL JUSTICE. THE ENDORSED CANDIDATES AND ISSUES AT STAKE DURING THE ELECTION WERE HIGHLIGHTED IN GET-OUT-THE-VOTE TEXT, PHONE BANKING, AND SOCIAL MEDIA POSTS. CONTRIBUTIONS WERE ALSO MADE TO OTHER ORGANIZATIONS WORKING ON SIMILAR EFFORTS.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO FRIENDS OF THE EARTH ACTION POLITICAL ACTION COMMITTEE$5,848
DUE TO FRIENDS OF THE EARTH$248,099
FieldValueIRS element (for citing)
Total Liability$253,947TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFOE ACTION IS EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE (IRC). THE ORGANIZATION EVALUATED ITS TAX POSITIONS AND DETERMINED THAT ITS POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED ON EXAMINATION.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDescPurpose Of GrantPurposeOfGrantTxt
FRIENDS OF THE EARTH
1101 15TH STREET NW SUITE 1100WASHINGTONDC20005237420660501 C3$8,000$0N/AN/AGRANT TO FACILITATE IMPLEMENTATION OF BB NEONICS WORK
LEAGUE OF CONSERVATION VOTERS INC
740 15TH STREET 7TH FLOORWASHINGTONDC20005521733698501 C4$6,250$0N/AN/ALCV_CAPITAL DINNER SPONSORSHIP
MARYLAND PESTICIDE EDUCATION NETWORK
544 EPPING FOREST ROADANNAPOLISMD21401463713703501 C3$15,000$0N/AN/AGRANT TO SUPPORT THE EXISTING PROGRAM TO BAN THE PESTICIDES KNOWN AS NEONICOTINOIDS
PEOPLE AND POLLINATORS ACTION NETWORK
PO BOX 355NIWOTCO80544472260229501 C3$10,000$0N/AN/AGRANT TO SUPPORT THE EXISTING PROGRAM TO BAN THE PESTICIDES KNOWN AS NEONICOTINOIDS
SIERRA CLUB
2101 WEBSTER STREET SUITE 1300OAKLANDCA94612941153307501 C4$10,000$0N/AN/AGRANT TO SUPPORT EXISTING PROGRAM TO BAN THE PESTICIDES KNOWN AS NEONICOTINOIDS
FieldValueIRS element (for citing)
Total501c3 Org3Total501c3OrgCnt
Total Other Org2TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHESE CONTRIBUTIONS ARE NOT COMPETITIVELY AWARDED GRANTS, BUT RATHER CONTRIBUTIONS MADE TO VARIOUS PARTNERS. WE RECEIVE DETAILED PLANS ABOUT HOW THE FUNDS WILL BE USED AND MONITOR IMPLEMENTATION BY RECEIVING REGULAR UPDATES AND FINALIZED MATERIALS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHIS AUTHORITY IS DELEGATED TO THE EXECUTIVE COMMITTEE OF THE BOARD. THE EXECUTIVE COMMITTEE IS MADE UP OF ONLY MEMBERS OF THE GOVERNING BODY AND INCLUDES THE BOARD OFFICERS AND THE COMMITTEE CHAIRS.
FORM 990, PART VI, SECTION A, LINE 6THE MEMBERS OF THE CORPORATION SHALL CONSIST OF INDIVIDUALS (INDIVIDUAL MEMBERS) AND ORGANIZATIONS (ORGANIZATIONAL MEMBERS) THAT: (I) PAY DUES AS SPECIFIED IN THE BYLAWS OR ANNUALLY AFFIRM MEMBERSHIP AND HAVE THE RIGHT TO ELECT THREE MEMBERS OF THE BOARD; AND (II) MEET OTHER QUALIFICATIONS FOR MEMBERSHIP AS ESTABLISHED BY THE BOARD UNDER THE BYLAWS.
FORM 990, PART VI, SECTION A, LINE 7APLEASE REFER TO THE RESPONSE TO FORM 990 VI LINE 6.
FORM 990, PART VI, SECTION B, LINE 11BTHE FINANCE COMMITTEE CHAIR CONDUCT AN EXTENSIVE REVIEW OF THE FORM 990 PRIOR TO FILING; ALL BOARD MEMBERS ARE ENCOURAGED TO REVIEW THE FORM 990 AND SUBMIT QUESTIONS. QUESTIONS AND RESPONSES ARE EXCHANGED BY EMAIL, WITH ALL BOARD MEMBERS AND KEY STAFF INCLUDED.
FORM 990, PART VI, SECTION B, LINE 12CEACH BOARD MEMBER IS REQUIRED TO FILL OUT A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. ANY ACTUAL OR POTENTIAL CONFLICTS ARE REVIEWED IN DEPTH BY THE BOARD, AND DECISIONS ARE MADE AS TO WHETHER THE BOARD MEMBER SHOULD CONTINUE IN HIS/HER BOARD ROLE, OR POSSIBLY RECUSE HIM/HERSELF FROM VOTING ON CERTAIN MATTERS. THE POLICY IS MONITORED BY A DESIGNATED BOARD MEMBER THROUGH REVIEW OF THE CONFLICT OF INTEREST FORMS ON A CONTINUOUS BASIS.
FORM 990, PART VI, SECTION B, LINE 15THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S PRESIDENT IS PERFORMED BY COMMON PAYMASTER, FRIENDS OF THE EARTH (FOE). FOE ACTION EFFECTIVELY FOLLOWS THIS PROCESS WHEN IT REIMBURSES FOE THROUGH THE COST SHARING AGREEMENT. THE PRESIDENT'S COMPENSATION IS DETERMINED BY A SPECIAL TASK FORCE, WHICH ASSESSES HIS OVERALL PERFORMANCE IN THE POSITION AND THE FINANCIAL CONDITION OF THE ORGANIZATION. AS PART OF THE PROCESS, THE COMMITTEE CONSULTS WITH FOE'S HUMAN RESOURCES PROFESSIONALS FOR CURRENT BENCHMARKS OF EXECUTIVE COMPENSATION FOR SIMILAR ORGANIZATIONS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII:FRIENDS OF THE EARTH ACTION SHARES STAFF WITH FRIENDS OF THE EARTH (FOE), THE COMMON PAYMASTER, AND EFFECTIVELY FOLLOWS THE COSTSHARING AGREEMENT WHEN REIMBURSING FOE.
FORM 990, PART IX, LINE 7:OTHER SALARIES AND WAGES CONSIST OF REIMBURSEMENTS FOR AN ALLOCATED PORTION OF SALARIES AND WAGES FROM FRIENDS OF THE EARTH.
FORM 990, PART XII, LINE 2C:THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
FOE ACTION HEALTHY WORLD VICTORY FUND
1101 15TH STREET NW SUITE 1100WASHINGTONDC20005994015506INACTIVEDE527FRIENDS OF THE EARTH (ACTION) INCYes (1)
FRIENDS OF THE EARTH ACTION POLITICAL ACTION COMMITTEE
1101 15TH STREET NW SUITE 1100WASHINGTONDC20005132644641POLITICAL CAMPAIGN ACTIVITYDC527FRIENDS OF THE EARTH (ACTION) INCYes (1)
HEALTHY WORLD FUND
1101 15TH STREET NW SUITE 1100WASHINGTONDC20005422396681INACTIVEDCFRIENDS OF THE EARTH (ACTION) INCYes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd