Rainforest Partnership FY2023 filing

Tax-deductible

Austin, TX501(c)(3)EnvironmentEIN 26-1618125Revenue $290K in FY2023

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.
88¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
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
$496K
×22 of total assets
Concern: liabilities are 2200% of assets; over 80%.
Pt X · Ln 26
Independent board members
1
of 5 voting members
Worth a look: 1 of 5 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$290K
-52% vs prior year
Spent
$379K
To programs
88%
Net assets
−$472K
By yearFY2020–FY2024
Revenue
$290K
FY2023▼ -52%
Tap a bar for its year
Revenue by fiscal year
FY2020$208K
FY2021$467K
FY2022$602K
FY2023$290K
FY2024$312K
Expenses
$379K
FY2023▼ -53%
Tap a bar for its year
Expenses by fiscal year
FY2020$286K
FY2021$560K
FY2022$814K
FY2023$379K
FY2024$256K
Net assets
−$472K
FY2023▼ -21%
Tap a bar for its year
Net assets by fiscal year
FY2020−$71K
FY2021−$176K
FY2022−$389K
FY2023−$472K
FY2024−$416K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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

88 cents of each dollar spent went to programs.

Program services 88% · $334K Management & general 8% · $30K Fundraising 4% · $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.

Part VII, Section A · reportable compensation
Chief Executive Officer and Board Member
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Vice Chair and Chair Elect
$0Pt VII · Sec A
Board Member
$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
  • Loans to or from officersSch L · Pt II1 listed

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 · $299K · in their own filed words · FY2023
01

[BIODIVERSITY RESEARCH AND CONSERVATION] In 2023, Rainforest Partnership strengthened protection of critical, threatened, and rare biodiversity in the Peruvian Tropical Andes and Ecuadorian Amazon by conducting groundbreaking biodiversity research and strengthening local capacities to lead conservation initiatives on the ground.

$136Kprogram expense
02

[STANDING FOREST PROTECTION WITH INDIGENOUS AND LOCAL COMMUNITIES] In 2023, Rainforest Partnership strengthened and facilitated the protection of standing tropical rainforests threatened by deforestation, habitat and biodiversity loss, and loss of vital ecosystem services in partnership with several indigenous and local rainforest…

$84Kprogram expense
03

[GLOBAL ACTIVATION INITIATIVES] Rainforest Partnership educates, inspires, and brings together individuals and organizations worldwide to empower and accelerate the systemic change necessary to scale radical global action and conservation impact to end deforestation by 2030.

$79Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$290K
Ln 12
Gifts and grantsLn 1h$290K
Money outPt IX
$379K
Ln 25
Programscol B$334K
Managementcol C$30K
Fundraisingcol D$14K
Owns and owesPt X
−$472K
net assets · Ln 32
Cash and savingsLn 1–2$23K
Total assetsLn 16$24K
LiabilitiesLn 26$496K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$290K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Total revenueLn 12$290K
Assets in detailPt X, end of year
CashLn 1$23K
Cash and savings togetherLn 1–2$23K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$24K
LiabilitiesLn 26$496K
Net assetsLn 32−$472K
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 FY23End FY23
Cash and savingsLn 1–2$40K$23K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$40K$24K
LiabilitiesLn 26$429K$496K
Net assetsLn 32−$389K−$472K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$0
Other salaries and wagesLn 7$48K$48K$0$0
Payroll taxesLn 10$1K$1K$0$0
Accounting feesLn 11c$10K$8K$1K$0
Other fees for servicesLn 11g$4K$4K$0$0
Advertising and promotionLn 12$75$0$73$2
Office expensesLn 13$5K$2K$3K$0
Information technologyLn 14$9K$7K$854$854
OccupancyLn 16$9K$4K$5K$0
TravelLn 17$28K$28K$0$0
InterestLn 20$16K$0$16K$492
InsuranceLn 23$2K$0$2K$56
Other expenses (24a–d)Ln 24$242K$230K$3K$10K
All other expensesLn 24e$5K$1K$93$3K
Total functional expensesLn 25$379K$334K$30K$14K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $312K$256K$56K−$416K 990 PDF
FY2023 Viewing $290K$379K−$88K−$472K 990 PDF
FY2022 $602K$814K−$213K−$389K 990 PDF
FY2021 $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 FY2023 990 (6 parts)
Part I · Summary $290,400 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $660,716$290,400
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year −$59,048$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $601,668$290,400
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 $111,181$49,013
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $703,106$329,728
I-18 Total expensesPrior year $814,287$378,741
I-19 Revenue less expensesPrior year −$212,619−$88,341
Part VI · Governance 1 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members1
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 $290,400 across 11 lines filed
VIII-1a Federated campaigns$8,351
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$282,049
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$290,400
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$290,400
Part IX · Statement of functional expenses $378,741 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staff$0
IX-7 Other salaries and wagesPrograms $48,000 · Management $0 · Fundraising $0$48,000
IX-10 Payroll taxesPrograms $1,013 · Management $0 · Fundraising $0$1,013
IX-11c Accounting feesPrograms $8,352 · Management $1,248 · Fundraising $0$9,600
IX-11g Other fees for servicesPrograms $4,275 · Management $0 · Fundraising $0$4,275
IX-12 Advertising and promotionPrograms $0 · Management $73 · Fundraising $2$75
IX-13 Office expensesPrograms $1,896 · Management $2,781 · Fundraising $0$4,677
IX-14 Information technologyPrograms $7,196 · Management $854 · Fundraising $854$8,904
IX-16 OccupancyPrograms $3,979 · Management $4,862 · Fundraising $0$8,841
IX-17 TravelPrograms $28,145 · Management $0 · Fundraising $0$28,145
IX-20 InterestPrograms $0 · Management $15,904 · Fundraising $492$16,396
IX-23 InsurancePrograms $0 · Management $1,803 · Fundraising $56$1,859
IX-24 Other expenses (24a–d)Programs $229,755 · Management $2,625 · Fundraising $9,639$242,019
IX-24e All other expensesPrograms $1,489 · Management $93 · Fundraising $3,355$4,937
IX-25 Total functional expensesPrograms $334,100 · Management $30,243 · Fundraising $14,398$378,741
Part X · Balance sheet $23,900 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $40,336$23,337
X-4 Accounts receivable$563
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $40,336$23,900
X-17 Accounts payable and accrued expensesStart of year $129,483$154,097
X-24 Unsecured notes and loans payableStart of year $299,900$304,457
X-26 Total liabilitiesStart of year $429,383$495,518
X-32 Total net assets or fund balancesStart of year −$389,047−$471,618
X-33 Total liabilities and net assetsStart of year $40,336$23,900
Part XI · Reconciliation of net assets −$471,618 net assets at year end
XI-1 Total revenue$290,400
XI-2 Total expenses$378,741
XI-3 Revenue less expenses−$88,341
XI-4 Net assets at start of year−$389,047
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$5,770
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$471,618

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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