Civic Intelligence

Rainforest Foundation Inc.

990 • Fiscal year 2021 • EIN 95-1622945

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

Organization ProfileWWW.RAINFORESTFOUNDATION.ORG

View Organization Page

PO Box 26908Brooklyn, NY 11202

(212) 431-9098

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.08x

Higher debt load relative to assets than 42% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

31st percentile

0.07x

Higher debt load relative to revenue than 31% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

76th percentile

32%

Higher net margin than 76% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

76th percentile

$193,276

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

88th percentile

47%

Faster asset growth than 88% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

24th percentile

-4.5%

Faster revenue growth than 24% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$5,978,799

Up $1,899,940 (+47%) from 2020

Net Assets

Up

$5,513,142

Up $2,310,202 (+72%) from 2020

Liabilities

Down

$465,657

Down $410,262 (-47%) from 2020

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin76th percentile

Revenue

Down

$7,119,175

Down $335,897 (-4.5%) from 2020

Expenses

Down

$4,808,973

Down $870,273 (-15%) from 2020

Net Income

Up

$2,310,202

Up $534,376 (+30%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$15M$10M$5.0M$0Assets 2011: $136,136Liabilities 2011: $30,299Net Assets 2011: $105,8372011Assets 2012: $532,805Liabilities 2012: $353,737Net Assets 2012: $179,0682012Assets 2013: $519,425Liabilities 2013: $30,326Net Assets 2013: $489,0992013Assets 2014: $1,160,915Liabilities 2014: $65,647Net Assets 2014: $1,095,2682014Assets 2015: $1,727,848Liabilities 2015: $38,702Net Assets 2015: $1,689,1462015Assets 2016: $1,001,830Liabilities 2016: $37,371Net Assets 2016: $964,4592016Assets 2017: $957,524Liabilities 2017: $74,689Net Assets 2017: $882,8352017Assets 2018: $1,045,806Liabilities 2018: $73,245Net Assets 2018: $972,5612018Assets 2019: $1,499,773Liabilities 2019: $45,354Net Assets 2019: $1,454,4192019Assets 2020: $4,078,859Liabilities 2020: $875,919Net Assets 2020: $3,202,9402020Assets 2021: $5,978,799Liabilities 2021: $465,657Net Assets 2021: $5,513,1422021Assets 2022: $10,319,736Liabilities 2022: $2,571,795Net Assets 2022: $7,747,9412022Assets 2023: $9,702,463Liabilities 2023: $2,315,475Net Assets 2023: $7,386,9882023Assets 2024: $6,783,767Liabilities 2024: $1,419,126Net Assets 2024: $5,364,6412024

Highlighted filing

2021

Assets$5,978,799
Liabilities$465,657
Net Assets$5,513,142
Open 2021 Filing

Operations Trend

Revenue Growth24th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $935,038Expenses 2011: $1,096,339Net Income 2011: -$161,3012011Expenses 2012: $1,144,4322012Revenue 2013: $1,075,087Expenses 2013: $1,045,777Net Income 2013: $29,3102013Revenue 2014: $2,068,812Expenses 2014: $1,465,854Net Income 2014: $602,9582014Revenue 2015: $1,885,354Expenses 2015: $1,289,882Net Income 2015: $595,4722015Revenue 2016: $1,897,762Expenses 2016: $2,617,359Net Income 2016: -$719,5972016Revenue 2017: $2,232,745Expenses 2017: $2,313,145Net Income 2017: -$80,4002017Revenue 2018: $2,668,273Expenses 2018: $2,562,448Net Income 2018: $105,8252018Revenue 2019: $3,655,327Expenses 2019: $3,165,020Net Income 2019: $490,3072019Revenue 2020: $7,455,072Expenses 2020: $5,679,246Net Income 2020: $1,775,8262020Revenue 2021: $7,119,175Expenses 2021: $4,808,973Net Income 2021: $2,310,2022021Revenue 2022: $11,163,366Expenses 2022: $8,928,567Net Income 2022: $2,234,7992022Revenue 2023: $9,413,252Expenses 2023: $9,833,586Net Income 2023: -$420,3342023Revenue 2024: $7,797,512Expenses 2024: $9,819,859Net Income 2024: -$2,022,3472024

Highlighted filing

2021

Revenue$7,119,175
Expenses$4,808,973
Net Income$2,310,202
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.2
Gross Receipts
$7,599,438
Mission and Program Overview

Mission

To support indigenous peoples in tropical rainforests in their efforts to protect their environment and promote human rights.

The rainforest foundation us provides financial and technical support to indigenous communities and organizations to secure their rights to their traditional lands and protect their forests and livelihoods. We are tackling the world's most urgent challenges: biodiversity loss, climate change, and human rights.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,303,920$4,308,129▲ $1,004,209
Pledges and Grants Receivable$688,428$1,539,518▲ $851,090
Investments in Publicly Traded Securities$64,849$59,105▼ $5,744
Land, Buildings, and Equipment, Net$395$48,474▲ $48,079
Prepaid Expenses and Deferred Charges$16,067$7,274▼ $8,793
Total Assets$4,078,859$5,978,799▲ $1,899,940
Other Assets Total$5,200$16,299▲ $11,099
Liabilities
Grants Payable$747,310$385,851▼ $361,459
Accounts Payable and Accrued Expenses$128,609$79,806▼ $48,803
Total Liabilities$875,919$465,657▼ $410,262
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,767,397$4,084,767▲ $2,317,370
Net Assets With Donor Restrictions$1,435,543$1,428,375▼ $7,168
Total Net Assets Fund Balance$3,202,940$5,513,142▲ $2,310,202
Total Liabilities and Net Assets / Fund Balance$4,078,859$5,978,799▲ $1,899,940

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,474$38,741$87,215
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Suzanne PelletierExecutive DirectorFT$150,000$43,276$193,276
Kim ChaixDirector of Strategic ImpactFT$101,000$25,012$126,012
Joshua LichtensteinProgram ManagerFT$105,000$13,293$118,293
Christine HalvorsonProgram DirectorFT$108,300$8,448$116,748

Board Members and Trustees

NameTitle
John CopelandChairman
Todd CriderVice Chairman
Becky YangBoard Member
Christian LelongBoard Member
Jenny SpringerBoard Member
Robert CurranBoard Member
Steven KemlerBoard Member
Brett OdomTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,083,419
Program Service Revenue
$0
Investment Income
$30,052
Other Revenue
$5,704
All Other Contributions
$6,013,142
Change in Net Assets
$2,310,202

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table86$438,845-
Securities Publicly Traded21$127,007Fair Market Value (FMV)
Total Noncash Contributions107$565,852-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,119,175
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$18,000
Total Revenue per Audited Statements
$7,137,175
Total Revenue per Form 990
$7,119,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,698,299
Grants and Similar Amounts Paid$1,676,756
Salaries, Compensation, and Employee Benefits$1,433,918
Total Fundraising Expense$462,616
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,676,756--$1,676,756
Other Salaries and Wages$634,065$118,005$199,822$951,892
Travel$334,361$5,876$981$341,218
Fees for Services Other$115,007$59,925$30,907$205,839
Current Officers, Directors, Trustees, and Key Employees$96,638$48,319$48,319$193,276
Office Expenses$114,587$27,459$33,630$175,676
Other Employee Benefits$112,011$21,781$35,850$169,642
Payroll Taxes$76,341$17,040$25,727$119,108
Occupancy$48,215$11,894$34,473$94,582
Information Technology$8,538$6,591$28,116$43,245
Fees for Services Accounting-$25,023-$25,023
Advertising--$18,783$18,783
Other Expenses$10,984$4,199$5,146$10,984
Fees for Services Legal-$7,308-$7,308
Insurance-$4,793-$4,793
Depreciation Depletion-$1,647-$1,647
Total Functional Expenses$3,984,130$362,227$462,616$4,808,973

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,826,973
Expenses per Audited Statements$4,808,973
Total Expenses per Form 990$4,808,973
Expenses Not Reported on Form 990$18,000
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
1
Employees
10
Spending
$3,392,925

International Compliance

Foreign grant records maintained
Yes
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
South AmericaProgram Activities and Grants to Recipients Located in the RegionLand Titling, Land Management Planning, Organizational Strengthening110$2,802,199
Central America and the CaribbeanProgram Activities and Grants to Recipients Located in the RegionLand Titling, Land Management Planning, Organizational Strengthening00$382,174
East Asia and the PacificProgram Activities and Grants to Recipients Located in the RegionLand Titling, Land Management Planning, Organizational Strengthening00$104,276
Sub-saharan AfricaProgram Activities and Grants to Recipients Located in the RegionLand Titling, Land Management Planning, Organizational Strengthening00$104,276
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
No
Subject to proxy tax
No
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, Section B, Line 11B

“Drafts of the completed returns are reviewed by the executive director and financial director. The final draft is submitted to the finance and executive committee for its review and approval. Once the committee has completed its review, copies of the returns are provided to all board members for final review and approval before filing.”

Form 990, Part VI, Section B, Line 12C

“All board members complete an annual conflict of interest statement, which acknowledges that each individual has disclosed any potential conflict of interest; received a copy of the conflict of interest policy; and read, understood and agreed to comply with the conflict of interest policy. Each year principal officers, key employees and/or committee members are asked to disclose potential or actual conflicts of interest when and if they arise and sign an updated conflict of interest statement.”

Form 990, Part VI, Section B, Line 15

“Rainforest foundation us executive director compensation is reviewed against comparative organizations for reasonableness and must be approved by the board or directors”

Form 990, Part VI, Section C, Line 19

“All documents are available upon request within the prescribed time frames as required.”

Filing and Contact Details

Filer

Filer Name
Rainforest Foundation Inc
EIN
95-1622945
Phone
2124319098
Address
PO BOX 26908, BROOKLYN, NY 11202

Signing Officer

Name
Suzanne Pelletier
Title
Executive Director
Phone
2124319098
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Suzanne Pelletier
Formed
1988
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
31
Volunteers
0

Preparer

Firm
Lutz and Carr Cpas Llp
Address
551 FIFTH AVENUE SUITE 400, NEW YORK, NY 10176
Preparer
Jennifer Coates
Phone
2126972299
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IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PROGRAM DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10PROGRAM MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR OF STRATEGIC IMPACT
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IRS990/MissionDesc0THE MISSION OF THE RAINFOREST FOUNDATION IS TO SUPPORT INDIGENOUS AND TRADITIONAL PEOPLES OF THE WORLD'S RAINFORESTS IN THEIR EFFORTS TO PROTECT THEIR ENVIRONMENT AND FULFILL THEIR RIGHTS BY ASSISTING THEM IN:SECURING AND CONTROLLING THE NATURAL RESOURCES NECESSARY FOR THEIR LONG TERM WELL BEING AND MANAGING THESE RESOURCES IN WAYS WHICH DO NOT HARM THEIR ENVIRONMENT, VIOLATE THEIR CULTURE OR COMPROMISE THEIR FUTURE; ANDDEVELOPING THE MEANS TO PROTECT THEIR INDIVIDUAL AND COLLECTIVE RIGHTS AND TO OBTAIN, SHAPE AND CONTROL BASIC SERVICES FROM THE STATE.
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt021781
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0112011
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0169642
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IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3FILM DEVELOPMENT EXPENS
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IRS990/OtherExpensesGrp/FundraisingAmt15146
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02367
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14199
IRS990/OtherExpensesGrp/ProgramServicesAmt0694923
IRS990/OtherExpensesGrp/ProgramServicesAmt158421
IRS990/OtherExpensesGrp/ProgramServicesAmt23283
IRS990/OtherExpensesGrp/ProgramServicesAmt310984
IRS990/OtherExpensesGrp/TotalAmt0694923
IRS990/OtherExpensesGrp/TotalAmt161650
IRS990/OtherExpensesGrp/TotalAmt212628
IRS990/OtherExpensesGrp/TotalAmt310984
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0118005
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0634065
IRS990/OtherSalariesAndWagesGrp/TotalAmt0951892
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IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
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IRS990/PayrollTaxesGrp/FundraisingAmt025727
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017040
IRS990/PayrollTaxesGrp/ProgramServicesAmt076341
IRS990/PayrollTaxesGrp/TotalAmt0119108
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IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07274
IRS990/PrincipalOfficerNm0SUZANNE PELLETIER
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07444295
IRS990/PYExcessBenefitTransInd00
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IRS990/PYTotalRevenueAmt07455072
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02310202
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt07083419
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt07444295
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03657292
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02665715
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02230929
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt023081650
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt061
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0175
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0145
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt057
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02230929
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt023081650
IRS990ScheduleA/TotalSupportAmt023099327
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA AND THE CARIBBEAN
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1SOUTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2EAST ASIA AND THE PACIFIC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0LAND TITLING, LAND MANAGEMENT PLANNING, ORGANIZATIONAL STRENGTHENING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1LAND TITLING, LAND MANAGEMENT PLANNING, ORGANIZATIONAL STRENGTHENING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2LAND TITLING, LAND MANAGEMENT PLANNING, ORGANIZATIONAL STRENGTHENING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3LAND TITLING, LAND MANAGEMENT PLANNING, ORGANIZATIONAL STRENGTHENING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM ACTIVITIES AND GRANTS TO RECIPIENTS LOCATED IN THE REGION

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,978,799
Liabilities
$465,657
Net assets
$5,513,142
Revenue
$7,119,175
Expenses
$4,808,973
Net income
$2,310,202
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.78$1.42$5.36$7.80$9.82$2.02
2023Detailed filing. Detailed filing data is available for this year.$9.70$2.32$7.39$9.41$9.83$0.42
2022Detailed filing. Detailed filing data is available for this year.$10.3$2.57$7.75$11.2$8.93$2.23
2021Detailed filing. Detailed filing data is available for this year.$5.98$0.47$5.51$7.12$4.81$2.31
2020Detailed filing. Detailed filing data is available for this year.$4.08$0.88$3.20$7.46$5.68$1.78
2019Detailed filing. Detailed filing data is available for this year.$1.50$0.05$1.45$3.66$3.17$0.49
2018Detailed filing. Detailed filing data is available for this year.$1.05$0.07$0.97$2.67$2.56$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.07$0.88$2.23$2.31$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.00$0.04$0.96$1.90$2.62$0.72
2015Detailed filing. Detailed filing data is available for this year.$1.73$0.04$1.69$1.89$1.29$0.60
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.07$1.10$2.07$1.47$0.60
2013Summary only. Only limited summary data is available for this year.$0.52$0.03$0.49$1.08$1.05$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.35$0.18$1.14
2011Summary only. Only limited summary data is available for this year.$0.14$0.03$0.11$0.94$1.10$0.16