Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Rainforest Partnership
990 • Fiscal year 2019 • EIN 26-1618125
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.85x
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 10.1% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$46,271
No earlier filing loaded for comparison.
Net Assets
$7,094
No earlier filing loaded for comparison.
Liabilities
$39,177
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$296,359
No earlier filing loaded for comparison.
Expenses
$327,565
No earlier filing loaded for comparison.
Net Income
-$31,206
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Nov 13, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $312,028
Mission and Program Overview
Mission
Rainforest Partnership's mission is to protect and regenerate tropical rainforests by working with rainforest communities to develop sustainable livelihoods that empower and respect both people and nature.
Our mission is to protect and regenerate tropical rainforests by working with rainforest communities to develop sustainable livelihoods that empower and respect both people and nature.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $50,612 | $42,028 | ▼ $8,584 |
| Rtn Earn Endowment Incm Other Fnds | $35,576 | $7,094 | ▼ $28,482 |
| Prepaid Expenses and Deferred Charges | $2,196 | $2,261 | ▲ $65 |
| Land, Buildings, and Equipment, Net | $591 | $191 | ▼ $400 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $55,190 | $46,271 | ▼ $8,919 |
| Other Assets Total | $1,791 | $1,791 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $19,114 | $39,177 | ▲ $20,063 |
| Deferred Revenue | $500 | - | - |
| Total Liabilities | $19,614 | $39,177 | ▲ $19,563 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $35,576 | $7,094 | ▼ $28,482 |
| Total Liabilities and Net Assets / Fund Balance | $55,190 | $46,271 | ▼ $8,919 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $0 | $0 | $0 |
| Other Land Buildings | $191 | $10,616 | $0 |
| Land | $0 | - | $0 |
| Equipment | $0 | $34,680 | $0 |
| Leasehold Improvements | $0 | $0 | $0 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2019 | $25,923 | $0 | ▲ $2,073 | $10,000 | $17,996 |
| 2018 | $35,923 | $0 | → $0 | $10,000 | $25,923 |
| 2017 | $751 | $35,000 | ▲ $192 | $0 | $35,923 |
| 2016 | $689 | $0 | ▲ $54 | $0 | $735 |
| 2015 | $699 | $0 | ▼ $10 | $0 | $689 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Niyanta Spelman | Chief Executive Officer | FT | $30,000 | $30,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| Frank Richards | Board Chair |
| Lucia Gallardo | Board Member |
| Lina Constantinovici | Secretary |
| Hazel Barbour | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $226,850
- Program Service Revenue
- $0
- Investment Income
- $495
- Other Revenue
- $69,014
- All Other Contributions
- $222,374
- Change in Net Assets
- $-31,206
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- Yes
- Third parties used for noncash contributions
- Yes
Noncash Contributions
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Other Non Cash Contri Table | 7 | $69,556 | Market rate on day of sale |
| Total Noncash Contributions | 7 | $69,556 | - |
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $248,503 |
| Salaries, Compensation, and Employee Benefits | $79,062 |
| Total Fundraising Expense | $11,904 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | $110,541 | $0 | $0 | $110,541 |
| Other Salaries and Wages | $60,600 | $7,000 | $4,000 | $71,600 |
| Fees for Services Other | $37,205 | $2,337 | $2,411 | $41,953 |
| Occupancy | $23,996 | $3,191 | $26 | $27,213 |
| Travel | $19,038 | $5,497 | $2,610 | $27,145 |
| All Other Expenses | $10,300 | $1,044 | $2,480 | $13,824 |
| Fees for Services Accounting | $5,220 | $5,980 | - | $11,200 |
| Payroll Taxes | $6,343 | $746 | $373 | $7,462 |
| Fees for Services Legal | $4,663 | $823 | - | $5,486 |
| Information Technology | $4,435 | $233 | - | $4,668 |
| Insurance | $2,317 | $772 | - | $3,089 |
| Office Expenses | $1,621 | $607 | $4 | $2,232 |
| Advertising | $560 | - | - | $560 |
| Depreciation Depletion | - | $400 | - | $400 |
| Total Functional Expenses | $287,031 | $28,630 | $11,904 | $327,565 |
International Activity
International Summary
- Offices
- 0
- Employees
- 9
- Spending
- $160,069
International Compliance
- Activity in boycott countries
- No
- Foreign corporation ownership
- No
- Foreign partnership interest
- No
- Interest in foreign trust
- No
- Passive foreign investment company interest
- No
- Transfers to foreign corporations
- No
International Activities
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| South America | Program Services | Rainforest Preservation | 0 | 9 | $160,069 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $84,683 |
| Fundraising Direct Expenses | $15,669 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Amazon in Austin/F3 | $84,683 | $84,683 | $424 | $84,259 |
| Total Events | $84,683 | $84,683 | $15,669 | $69,014 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 4
“Bylaws were updated to reflect the organization's growth and maturity beyond the startup phase. They were reviewed and adopted by the Board.”
Form 990, Part VI, Section B, Line 11B
“Organizational Review of Form 990 - The CEO, Director of Operations, and designated office staff review financial accounting inputs for expenses against revenue, such as donations and in-kind, before conducting a reconciliation and producing the final year-end reports used for the financial statements and thereafter Form 990. Information for the Form 990 is reviewed by the CEO, Director of Operations and the Board Treasurer before being shared with the Board of Directors, before submission to the IRS.”
Form 990, Part VI, Section B, Line 12C
“Conflict of Interest - Any potential conflict of interest is required to be disclosed. All Board members and Executives receive the Conflict of Interest policy and submit Conflict of Interest forms, and are required to review the policy and resubmit the form annually.”
Form 990, Part VI, Section B, Line 15
“The Board of Directors approves compensation after formal review.”
Form 990, Part VI, Section C, Line 18
“IRS Form 990 is also made available on GuideStar.”
Form 990, Part VI, Section C, Line 19
“Governing documents, conflict of interest policy, and financial statements are available to members of the public visiting our office and upon request. Financial documents are also available on our website and GuideStar.”
Filing and Contact Details
Filer
- Filer Name
- Rainforest Partnership
- EIN
- 26-1618125
- Phone
- 5124200101
- Address
- PO Box 49268, Austin, TX 78765
Signing Officer
- Name
- Niyanta Spelman
- Title
- Chief Executive Officer
- Phone
- 5124200101
- Signed
- 2020-11-13
Organization Details
- Principal Officer
- Hazel Barbour
- Formed
- 2007
- Legal Domicile
- TX
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 3
- Volunteers
- 44
Supplemental Narrative
Additional Explanations
Form 990, Part I, Line 6
“44 volunteers and interns provided close to 4,720 hours of in-kind skilled effort to the organization. These volunteer/intern hours in addition to in-kind goods and services total to $332,733- a significant contribution that furthers Rainforest Partnership's mission of protecting and regenerating tropical rainforests.”
Form 990, Part IX, Line 11G
“Assisted with the planning and execution of our global engagement and outreach programs.”
Financial Statement Notes
Schedule D, Part V, Line 4
“The spending of Rainforest Partnership's quasi-endowment fund is approved by the Board of Directors for implementing the mission and operations of Rainforest Partnership while abiding with any donor-directed funding purpose.”
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 42028 |
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| IRS990/CreditCounselingInd | 0 | 0 |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 495 |
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| IRS990/CYTotalExpensesAmt | 0 | 327565 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 11904 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 400 |
| IRS990/Desc | 0 | Program Code - Tropical Andes: Rainforest Partnership's work in the Tropical Andes cloudforest region of Peru is focused in the Junin, Amazonas and Ayacucho regions. Highlights for work include: 1. Facilitating the process of securing legal land tenure for nine campesino communities in the Junin region in order to strengthen the communities' ability to enact conservation actions; 2. Conducting conservation science research, collecting the first data on amphibians and reptiles in the Junin region's cloudforests, discovering two new species, and creating a biological baseline for the Yellow-tailed woolly monkey; 3. Held environmental education and capacity building workshops and supported the development and growth of alternative sustainable livelihoods in Pampa Hermosa in the Junin Region; 4. Conducting ecological research of two endemic primates and facilitated the creation of a final draft of a regional action plan for these species in the Amazonas Region; 5. Capacity-building activities to support conservation management of community-owned protected areas and the growth of sustainable livelihoods in Corosha and Copallin in Amazonas while supporting the process of securing formal recognition of a community-owned protected area in Corosha. |
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| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11200 |
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| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 4663 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5486 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
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| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 37205 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 41953 |
| IRS990/ForeignActivitiesInd | 0 | 1 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 1 |
| IRS990/Form1098CFiledInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form8899Filedind | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 8 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Lina Constantinovici |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Lucia Gallardo |
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| IRS990/FormationYr | 0 | 2007 |
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| IRS990/MissionDesc | 0 | Our mission is to protect and regenerate tropical rainforests by working with rainforest communities to develop sustainable livelihoods that empower and respect both people and nature. |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1791 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Project Construction |
| IRS990/OtherExpensesGrp/Desc | 1 | Project Coordinator Costs |
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| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 192 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 110541 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 192 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 110541 |
| IRS990/OtherInd | 0 | X |
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| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 7000 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 60600 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 71600 |
| IRS990/OtherWebsiteInd | 0 | X |
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| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 373 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 746 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 7462 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2261 |
| IRS990/PrincipalOfficerNm | 0 | Hazel Barbour |
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| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Program Code - Amazon and Pacific Tropical Rainforests: Rainforest Partnership's work in the western Amazon spans working with the indigenous communities of Sani Isla in Ecuador along Rio Napo to the Achuar people in Peru in the Loreto Region. Our projects focus on sustainable livelihood and capacity building activities, responding to the communities' interest to build economic security and strengthen their ability to take conservation action and resist the intrusion of oil companies that harm their forest and way of life. In the Tumbes region in the Pacific Tropical Forest Ecosystems, we helped create conservation plans for endangered species, producing the biological research that guides and strengthens conservation policy, and coordinated environmental education training and events alongside several partners. The team worked with Ecuadorian counterparts to write a Binational Action Plan for two critically endangered primates in the region and conducted research to establish a biological baseline of knowledge needed to effectively implement such policies. RP also organized capacity building and environmental education activities in the Tumbes Region to spread ecological awareness in local communities and to train professionals to effectively enact conservation actions. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 49678 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Program Code - Global Outreach and Engagement: Our Global programs include: 1. Films for the Forest (F3) is a global initiative hosted by Rainforest Partnership that leverages the power and reach of film to engage diverse audiences around the world. This global film competition raises awareness about the importance of tropical rainforests and the ongoing threats faced by both forests and the communities living there. F3 serves as a hub for showcasing films about rainforests, conservation, and environmental topics. We received submissions from five continents and the winning films are screened annually during a film festival attended by local, national, and international audiences. 2. Rainforest Partnership created World Rainforest Day in 2017 to celebrate the importance and diversity of rainforests, and to effect change by igniting collective action and a shared responsibility for environmental stewardship. For World Rainforest Day 2019, we partnered with over 70 organizations to promote rainforest-themed exhibits, workshops, tree-plantings, other activities, and fundraisers around the world. In addition, we were able to reach 10.5 million potential world-changers across six continents with our hashtag #WorldRainforestDay. City of Austin Mayor also proclaimed June 22nd World Rainforest Day. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 103390 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | RP's Youth Education Initiative, engages and inspires young climate advocates and rainforest protectors through creative, interactive, and rainforest-centered lesson plans mainly focused at elementary and middle school students. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 8968 |
| IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 0 |
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| IRS990/PYTotalRevenueAmt | 0 | 165404 |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 202 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 495 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 889 |
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| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.0004 |
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| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 356 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 177488 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 234244 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 0 |
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| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 17996 |
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| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2073 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 10000 |
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| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 34680 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
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| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 10616 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 10807 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The spending of Rainforest Partnership's quasi-endowment fund is approved by the Board of Directors for implementing the mission and operations of Rainforest Partnership while abiding with any donor-directed funding purpose. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part V, Line 4 |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 191 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt | 0 | 9 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt | 0 | 0 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt | 0 | 160069 |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt | 0 | South America |
| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt | 0 | Rainforest Preservation |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $46,271
- Liabilities
- $39,177
- Net assets
- $7,094
- Revenue
- $296,359
- Expenses
- $327,565
- Net income
- -$31,206