Civic Intelligence

Accountability Counsel

990 • Fiscal year 2021 • EIN 46-1909035

Sep 01, 2020 to Aug 31, 2021 • Filed on Apr 07, 2022

244 Kearny St Floor 6San Francisco, CA 94108

(415) 296-6761

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.12x

Higher debt load relative to assets than 58% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

57th percentile

0.13x

Higher debt load relative to revenue than 57% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

88th percentile

54%

Higher net margin than 88% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

87th percentile

$165,875

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

93rd percentile

93%

Faster asset growth than 93% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

79th percentile

59%

Faster revenue growth than 79% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$4,404,858

Up $2,127,663 (+93%) from 2020

Net Assets

Up

$3,889,963

Up $1,966,244 (+102%) from 2020

Liabilities

Up

$514,895

Up $161,419 (+46%) from 2020

Revenue

Up

$3,836,458

Up $1,419,343 (+59%) from 2020

Expenses

Down

$1,753,779

Down $36,302 (-2.0%) from 2020

Net Income

Up

$2,082,679

Up $1,455,645 (+232%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2014: $301,317Liabilities 2014: $10,0782014Assets 2015: $581,630Liabilities 2015: $40,678Net Assets 2015: $540,9522015Assets 2016: $963,454Liabilities 2016: $52,620Net Assets 2016: $910,8342016Assets 2017: $1,498,201Liabilities 2017: $72,810Net Assets 2017: $1,425,3912017Assets 2018: $1,393,713Liabilities 2018: $102,317Net Assets 2018: $1,291,3962018Assets 2019: $1,428,682Liabilities 2019: $131,997Net Assets 2019: $1,296,6852019Assets 2020: $2,277,195Liabilities 2020: $353,476Net Assets 2020: $1,923,7192020Assets 2021: $4,404,858Liabilities 2021: $514,895Net Assets 2021: $3,889,9632021Assets 2022: $3,935,487Liabilities 2022: $396,024Net Assets 2022: $3,539,4632022Assets 2023: $4,818,652Liabilities 2023: $609,996Net Assets 2023: $4,208,6562023Assets 2024: $2,829,751Liabilities 2024: $525,223Net Assets 2024: $2,304,5282024Assets 2025: $3,064,937Liabilities 2025: $680,339Net Assets 2025: $2,384,5982025

Highlighted filing

2021

Assets$4,404,858
Liabilities$514,895
Net Assets$3,889,963

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2014: $79,142Expenses 2014: $81,808Net Income 2014: -$2,6662014Revenue 2015: $856,491Expenses 2015: $606,778Net Income 2015: $249,7132015Revenue 2016: $1,128,169Expenses 2016: $758,287Net Income 2016: $369,8822016Revenue 2017: $1,629,973Expenses 2017: $1,115,416Net Income 2017: $514,5572017Revenue 2018: $1,413,811Expenses 2018: $1,547,806Net Income 2018: -$133,9952018Revenue 2019: $1,766,059Expenses 2019: $1,760,770Net Income 2019: $5,2892019Revenue 2020: $2,417,115Expenses 2020: $1,790,081Net Income 2020: $627,0342020Revenue 2021: $3,836,458Expenses 2021: $1,753,779Net Income 2021: $2,082,6792021Revenue 2022: $2,328,616Expenses 2022: $2,679,116Net Income 2022: -$350,5002022Revenue 2023: $3,688,393Expenses 2023: $3,019,200Net Income 2023: $669,1932023Revenue 2024: $795,472Expenses 2024: $2,696,600Net Income 2024: -$1,901,1282024Revenue 2025: $3,549,775Expenses 2025: $3,469,705Net Income 2025: $80,0702025

Highlighted filing

2021

Revenue$3,836,458
Expenses$1,753,779
Net Income$2,082,679
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Apr 7, 2022
Return Version
2020v4.0
Gross Receipts
$3,836,458
Mission and Program Overview

Mission

Accountability Counsel amplifies the voices of communities around the world to protect their rights and environment. As experts in strategies to demand justice, we work alongside those whose rights, livelihoods, and environment are under threat by the worlds wealthiest, most powerful investors. We specialize in channels that amplify communities voices to be heard at the highest levels of power shifting it back to those who know the impact of an investment on their land and lives best.

Accountability Counsel amplifies the voices of communities around the world to protect their human rights and environment. As advocates for people harmed by internationally financed projects, we employ community driven and policy level strategies to access justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$698,577$2,864,155▲ $2,165,578
Pledges and Grants Receivable$874,422$1,167,625▲ $293,203
Cash and Non-Interest-Bearing Accounts$148,648$251,331▲ $102,683
Investments in Publicly Traded Securities$526,231$88,121▼ $438,110
Prepaid Expenses and Deferred Charges$9,063$21,424▲ $12,361
Land, Buildings, and Equipment, Net$12,631$7,202▼ $5,429
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,277,195$4,404,858▲ $2,127,663
Other Assets Total$7,623$5,000▼ $2,623
Liabilities
Other Liabilities$331,091$475,259▲ $144,168
Accounts Payable and Accrued Expenses$22,385$39,636▲ $17,251
Total Liabilities$353,476$514,895▲ $161,419
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$601,629$2,471,614▲ $1,869,985
Net Assets With Donor Restrictions$1,322,090$1,418,349▲ $96,259
Total Net Assets Fund Balance$1,923,719$3,889,963▲ $1,966,244
Total Liabilities and Net Assets / Fund Balance$2,277,195$4,404,858▲ $2,127,663

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,202$19,806-
Equipment-$1,292-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Natalie B FieldsPresident & EDFT$165,875$165,875

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,821,887
Program Service Revenue
$1,000
Investment Income
$3,260
Other Revenue
$10,311
All Other Contributions
$3,524,762
Change in Net Assets
$2,082,679

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,836,458
Revenue Not Reported on Form 990
$93,498
Total Revenue per Audited Statements
$3,929,956
Total Revenue per Form 990
$3,836,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,372,601
Other Expenses$381,178
Total Fundraising Expense$243,149
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$753,311$67,072$154,294$974,677
Fees for Services Other$211,024$1,769$7,752$220,545
Current Officers, Directors, Trustees, and Key Employees$128,202$11,415$26,259$165,876
Other Employee Benefits$117,069$10,941$26,388$154,398
Payroll Taxes$60,221$5,302$12,127$77,650
Occupancy$51,594$5,423$7,253$64,270
Fees for Services Accounting-$23,063-$23,063
Information Technology$13,159$5,032$3,942$22,133
Office Expenses$18,028$495$3,290$21,813
Conferences and Meetings$6,812-$134$6,946
Insurance$1,193$4,410$211$5,814
Depreciation Depletion-$5,429-$5,429
Interest$385$1,001$1,499$2,885
Travel$1,733$94-$1,827
Other Expenses$5,550$903-$903
Total Functional Expenses$1,368,281$142,349$243,149$1,753,779

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,847,277
Expenses per Audited Statements$1,753,779
Total Expenses per Form 990$1,753,779
Expenses Not Reported on Form 990$93,498
International Activity

International Summary

Employees
5
Spending
$161,264

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

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServicesTechnical Assistance02$96,686
Sub-Saharan AfricaProgram servicesTechnical assistance01$50,878
South AsiaProgram servicesTechnical assistance02$13,700
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP grant$238,936
Accrued sabbatical leave$105,243
Accrued PTO payable$71,312
Accrued payroll payable$53,703
Accrued Payroll Taxes$6,065
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Line 11B: Form 990 Review Process

The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The Directors, Officers, and Key Employees of Accountability Counsel must complete a Compliance Form on an annual basis, which includes an affirmation that they have received a copy of the Conflict of Interest Policy, have read and understand the Policy, agree to comply with the Policy, and information on all actual or potential Conflicts of Interest involving them or their family members. The Compliance Form also contains an affirmation that the they understand that Accountability Counsel is charitable in nature and in order to maintain its federal tax exemption, it must engage primarily in activities that accomplish one or more of its tax-exempt charitable purposes.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Directors compensation is set by the Executive Committee of the Board of Directors (Board members minus the Board President, who is the Executive Director). The Board sets compensation based on Executive Director performance and benchmarking to other leaders of social enterprises making similar levels of impact. The compensation of other key employees is set by the Executive Director, reviewing performance and benchmarking to similar key roles, with a goal of being a competitive leader to attract and retain key talent.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Federal Tax Returns are available at guidestar.org & charitynavigator.org.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents are available for public inspection at the principal place of business. They can also be found online at https://accountabilitycounsel.org/about-us/governance-and-financials/.The conflict of interest policy and the organization's financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Accountability Counsel
EIN
46-1909035
Phone
4152966761
Address
244 Kearny St Floor 6, SAN FRANCISCO, CA 94108

Signing Officer

Name
Natalie B Fields
Title
President & ED
Signed
2022-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Natalie B Fields
Formed
2014
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
13
Employees
13
Volunteers
33

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520
Preparer
Suzanne R Healy
Phone
9256030800
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

COVID impacted our ability to work in person with many of the communities we serve through our Communities Program. Communities program work temporarily shifted to relying more deeply on local partners where in person travel has not been possible. We shifted to virtual and telephonic-based communications to ensure continuity of advocacy support where possible. Travel is now resuming.

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Communities Achievements: Continuation from page 2, Form 990In Uganda, we supported community members in Kawaala, Kampala to file a complaint to the World Banks Inspection Panel regarding the social and environmental impacts of a large drainage channel. The project as proposed will require the eviction of families who have lived and farmed on that land for decades. Their complaint is now the first case to use the World Banks new dispute resolution (mediation) service: a service that only exists because of the painstaking advocacy of our Policy team and partners. As the mediation progresses, Accountability Counsels Communities and Policy teams are working together to push the World Banks new mechanism to adopt best practices for public sector dispute resolution, in order to set the best possible precedent for every case that follows this one.In Haiti, we supported farmers who reached a historic agreement with the Inter-American Development Bank and the Haitian government to remedy harm resulting from their displacement by an industrial park. As a result of our advocacy alongside community representatives, we have seen important progress in implementation: with preparations for the first replacement land parcels to be distributed to vulnerable families; further water pumps delivered and wells dug; students receiving scholarships for vocational training; and the successful delivery of a small business development program to more than 180 families.In Nepal, we supported Indigenous communities affected by high-voltage transmission lines to engage in a complaint process with an accountability office regarding the need for free, prior and informed consent. In mid-2021, our team achieved a long-awaited and hard-fought victory with those communities, when a landmark investigation found that the European Investment Bank must take urgent steps to uphold communities right to Free, Prior, and Informed Consent in its funding of the hydropower sector. We are now pushing the bank to respect and fully implement that recommendation.In Kenya, we supported farmers and Lamu communities to raise grievances to investors about the harmful impacts of a proposed coal-fired power plant on the environment, cultural heritage sites, and traditional livelihoods. Our team coordinated with partners to send a series of letters to past and potential financiers of the coal-fired power plant to discourage future investment in the project. As a result of efforts by Save Lamu and the international coalition supporting it (including our team), the coal plant project remains unfunded and now appears unlikely to proceed.In Ukraine, we supported villagers in a complaint process seeking solutions to harm from an industrial poultry operation with 17 million chickens that is seeking substantial expansion without adequate safeguards. After the project company withdrew from a dialogue process with community representatives in mid 2021, our team supported those representatives to pivot their accountability strategy to seek an independent investigation of the project and its impacts.In Mongolia, we supported nomadic herders with implementation of agreements reached through dispute resolution to remedy harm from a large mine. These agreements aim to help local herders continue their traditional way of life while accessing support for alternative livelihoods. While implementation of those agreements has been slowed due to COVID-19, in 2021, we conducted surveys of herders to obtain their input on the prioritization of implementation measures in preparation for renewed implementation activity.In Myanmar, we supported Indigenous communities to advocate for their rights, forests, and peace through an accountability office complaint about a top-down conservation project in a conflict zone. Having achieved project suspension two years ago, we have supported communities in their advocacy around an alternative, Indigenous-led conservation plan and regarding c

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IRS990/MissionDesc0Accountability Counsel amplifies the voices of communities around the world to protect their human rights and environment. As advocates for people harmed by internationally financed projects, we employ community driven and policy level strategies to access justice.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Communities Achievements this fiscal year include:Advocates in our Communities team worked at the request of communities harmed by international investment to raise their grievances through use of accountability offices as part of broader campaigns for justice. Achievements from our advocacy include remedy delivered to local people, vindication of local peoples grievances through official findings of fact that stopped harmful projects, persistent support to communities to implement commitments to remediate harm, and direct awareness among decision-makers about the harmful results of investment decisions. CONTINUED IN SCHEDULE O.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Research Achievements:Our Research team maintains the Accountability Console, a database of every publicly-recorded complaint ever filed to an accountability office. The team added 344 new complaints to the Console, which now tracks more than 1600 complaint processes worldwide. CONTINUED IN SCHEDULE O.
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