Rainforest Partnership FY2021 filing

Tax-deductible

Austin, TX501(c)(3)EnvironmentEIN 26-1618125Revenue $467K in FY2021

On file with the IRSrainforestpartnership.orgPo Box 49268, 78765-9268 · Austin, TXTax-exempt since Aug 2008Publicly supported charity — 170(b)(1)(A)(vi)

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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.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$40K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $83K a year · 22% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$40K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $162K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$322K
222% of total assets
Concern: liabilities are 222% of assets; over 80%.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$467K
+124% vs prior year
Spent
$560K
To programs
92%
Net assets
−$176K
By yearFY2020–FY2024
Revenue
$467K
FY2021▲ +124%
Tap a bar for its year
Revenue by fiscal year
FY2020$208K
FY2021$467K
FY2022$602K
FY2023$290K
FY2024$312K
Expenses
$560K
FY2021▲ +96%
Tap a bar for its year
Expenses by fiscal year
FY2020$286K
FY2021$560K
FY2022$814K
FY2023$379K
FY2024$256K
Net assets
−$176K
FY2021▼ -149%
Tap a bar for its year
Net assets by fiscal year
FY2020−$71K
FY2021−$176K
FY2022−$389K
FY2023−$472K
FY2024−$416K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $516K Management & general 5% · $30K Fundraising 2% · $14K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $40K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer and Board Member
$40,000Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Niyanta Spelman’s $40K as Chief Executive Officer and Board Member is at the 23rd percentile of top reported officer pay among 1990 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021FY2020
Niyanta Spelman$40,000$40,000$32,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowering communities to protect and regenerate rainforests through sustainable livelihoods.

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Provided by the organization

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3 programs · $439K · in their own filed words · FY2021
01

Program Code

Tropical Andes (Cloud Forest Ecosystem): To the north of Peru, an enormous forest covered by a blanket of clouds extends over approximately 900,000 acres - the Cordillera de Colán. In 2021, Rainforest Partnership (RP) launched a project to ensure long-term protection of the cloud forests and the high biodiversity of the area.

$198Kprogram expense
02

Program Code

Lowland Amazon and Other Tropical Forest Systems - On August 8, 2021, one of Rainforest Partnership's Project Coordinators began a weeklong journey to five Kichwa communities along the Napo River.

$130Kprogram expense
03

Program Code

Global Engagement - RP acts as a founder and convener of several initiatives that activate a broad coalition of people for the protection of the world's tropical forests. These include: 1) World Rainforest Day, founded in 2017 by RP as an international day of awareness and celebration, recognizes standing, healthy forests as powerful and…

$111Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 6 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$467K
Ln 12
Gifts and grantsLn 1h$466K
Investment incomeLn 3$427
Money outPt IX
$560K
Ln 25
Programscol B$516K
Managementcol C$30K
Fundraisingcol D$14K
Owns and owesPt X
−$176K
net assets · Ln 32
Cash and savingsLn 1–2$145K
Total assetsLn 16$145K
LiabilitiesLn 26$322K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$466K
Government grantsLn 1e$30K
Noncash giftsLn 1g$28K
Fundraising eventsLn 1c$0
Investment incomeLn 3$427
Gains on assetsLn 7$0
Total revenueLn 12$467K
Assets in detailPt X, end of year
CashLn 1$145K
SavingsLn 2$0
Cash and savings togetherLn 1–2$145K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$145K
LiabilitiesLn 26$322K
Net assetsLn 32−$176K
OperationsPt I, VI
EmployeesI 54
VolunteersI 691
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$85K$145K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$85K$145K
LiabilitiesLn 26$156K$322K
Net assetsLn 32−$71K−$176K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$40K$34K$4K$2K
Other salaries and wagesLn 7$56K$33K$18K$5K
Payroll taxesLn 10$10K$8K$1K$480
Accounting feesLn 11c$11K$7K$4K
Investment management feesLn 11f$20$20
Other fees for servicesLn 11g$17K$17K
Advertising and promotionLn 12$40$36$4
Office expensesLn 13$9K$9K$575
Information technologyLn 14$16K$14K$879$754
OccupancyLn 16$3K$2K$379$126
TravelLn 17$56K$56K
Conferences, conventions and meetingsLn 19$115$115
InterestLn 20$3K$3K$339
InsuranceLn 23$8K$8K$165
Other expenses (24a–d)Ln 24$325K$325K$0$0
All other expensesLn 24e$6K$487$38$5K
Total functional expensesLn 25$560K$516K$30K$14K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $312K$256K$56K−$416K 990 PDF
FY2023 $290K$379K−$88K−$472K 990 PDF
FY2022 $602K$814K−$213K−$389K 990 PDF
FY2021 Viewing $467K$560K−$93K−$176K 990 PDF
FY2020 $208K$286K−$78K−$71K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $466,828 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $208,983$466,401
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year −$654$427
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $208,329$466,828
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $59,789$105,945
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $226,376$454,115
I-18 Total expensesPrior year $286,165$560,060
I-19 Revenue less expensesPrior year −$77,836−$93,232
Part VI · Governance 6 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $466,828 across 12 lines filed
VIII-1a Federated campaigns$9,891
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$30,327
VIII-1f All other contributions, gifts and grants$426,183
VIII-1g Noncash contributions (included above)$27,874
VIII-1h Total contributions, gifts and grants$466,401
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $427$427
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $427$466,828
Part IX · Statement of functional expenses $560,060 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $34,000 · Management $4,000 · Fundraising $2,000$40,000
IX-7 Other salaries and wagesPrograms $33,258 · Management $18,000 · Fundraising $5,086$56,344
IX-10 Payroll taxesPrograms $8,065 · Management $1,056 · Fundraising $480$9,601
IX-11c Accounting feesPrograms $6,720 · Management $4,480$11,200
IX-11f Investment management feesManagement $20$20
IX-11g Other fees for servicesPrograms $16,831$16,831
IX-12 Advertising and promotionPrograms $36 · Management $4$40
IX-13 Office expensesPrograms $8,623 · Management $575$9,198
IX-14 Information technologyPrograms $14,072 · Management $879 · Fundraising $754$15,705
IX-16 OccupancyPrograms $2,179 · Management $379 · Fundraising $126$2,684
IX-17 TravelPrograms $55,817$55,817
IX-19 Conferences, conventions and meetingsPrograms $115$115
IX-20 InterestPrograms $3,055 · Management $339$3,394
IX-23 InsurancePrograms $8,245 · Management $165$8,410
IX-24 Other expenses (24a–d)Programs $324,740 · Management $0 · Fundraising $0$324,740
IX-24e All other expensesPrograms $487 · Management $38 · Fundraising $5,436$5,961
IX-25 Total functional expensesPrograms $516,243 · Management $29,935 · Fundraising $13,882$560,060
Part X · Balance sheet $145,161 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $85,023$145,161
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $85,023$145,161
X-17 Accounts payable and accrued expensesStart of year $6,008$21,674
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $149,900$299,900
X-26 Total liabilitiesStart of year $155,908$321,574
X-32 Total net assets or fund balancesStart of year −$70,885−$176,413
X-33 Total liabilities and net assetsStart of year $85,023$145,161
Part XI · Reconciliation of net assets −$176,413 net assets at year end
XI-1 Total revenue$466,828
XI-2 Total expenses$560,060
XI-3 Revenue less expenses−$93,232
XI-4 Net assets at start of year−$70,885
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments−$12,296
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$176,413

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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