2024-11-14T15:43:01-06:00 2023-12-31 WITHUMSMITHBROWNPC 4600 EAST-WEST HWY BETHESDA MD 20814 990 2023-01-01 133377893 RAINFOREST ALLIANCE INC % ADAM COX RAIN 2126771900 298 FIFTH AVENUE 7TH FLOOR NEW YORK NY 10001 ADAM COX CFO 2126771900 2024-11-13 true true RICHARD L RUVELSON P00234075 3012726000 2023 2024-10-15 13:58:12Z X ADAM COX 298 FIFTH AVENUE 7TH FLOOR NEW YORK NY 10001 85980965 false X WWW.RAINFOREST-ALLIANCE.ORG X 1987 NY RA works at the intersection of business, agriculture & forests to improve lives & protect nature by transforming how land is used, production of goods & consumer choices. 20 20 130 21 0 0 28183079 26488664 55768343 57766882 390625 1276982 -27838 1715 84314209 85534243 23544542 45587524 0 0 24931568 29460733 185385 0 3209834 21269825 20205819 69931320 95254076 14382889 -9719833 86086901 78839766 19213928 17316967 66872973 61522799 X SEE SCHEDULE O false false 68031991 44654071 512651 LANDSCAPES AND COMMUNITIES (SEE SCHEDULE O) 13300846 933454 51274013 MARKETS TRANSFORMATION (SEE SCHEDULE 0) 81332837 true true false true false false false false false true true false false false true true true true false true true true true false false false false true true true false false false false false false false false true false false false true true false false false true X 42 0 true 130 true false true CM GH ID NL PE UK false false false false false false false false false false X 20 20 false false false false false false false true true false true true true true true true true true true true false AL AK AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X ADAM COX 2126771900 298 FIFTH AVENUE 7TH FLOOR NEW YORK NY 10001 X Santiago Gowland CHIEF EXECUTIVE OFFICER 40.0 0.0 X 435830 0 73056 Heleen S CPO 40.0 0.0 X 247633 0 0 ADAM COX CHIEF FINANCIAL OFFICER 40.0 0.0 X 223535 0 13933 Molly Stark GENERAL COUNSEL & SECRETARY 40.0 0.0 X 225320 0 12133 Alex H Morgan Chief Global Eng(THRU 2/24/23) 40.0 0.0 X 204380 0 12115 Jacquelyn Peters Levy SR. DIR - ACCTG (THRU 7/15/23) 40.0 0.0 X 166677 0 27056 Maria Salinas DIR, GLBL FIN (THRU 6/3/23) 40.0 0.0 X 173593 0 16105 Russell Eckenrod Deputy General Counsel 40.0 0.0 X 156038 0 7970 Jeffrey Roy Cruz Controller 40.0 0.0 X 146890 0 13574 Jeffrey Milder DIRECTOR, AFI 40.0 0.0 X 154581 0 4205 Aparajita Bhalla CDO (THRU 5/15/23) 40.0 0.0 X 110908 0 5529 Daniel Roger Katz DIRECTOR, BOARD CHAIR 1.0 1.0 X X 0 0 0 Antonius van der Laan DIRECTOR/VICE CHAIR 1.0 1.0 X X 0 0 0 Peter Martin Schulte DIRECTOR, TREASURER 1.0 1.0 X X 0 0 0 Labeeb Makram Abboud DIRECTOR (THRU 2/11/2023) 1.0 1.0 X 0 0 0 Tasso Rezende de Azevedo DIRECTOR 1.0 1.0 X 0 0 0 Vanusia M Carneiro Nogueira DIRECTOR 1.0 1.0 X 0 0 0 Sonila Alice Cook DIRECTOR 1.0 1.0 X 0 0 0 Wendy Gordon Rockefeller DIRECTOR 1.0 1.0 X 0 0 0 Nina Haase DIRECTOR 1.0 1.0 X 0 0 0 Marilu Hernandez de Bosoms DIRECTOR 1.0 1.0 X 0 0 0 Daniel Louis Houser DIRECTOR 1.0 1.0 X 0 0 0 Peter Hans Lehner DIRECTOR 1.0 1.0 X 0 0 0 Nalin Kumar Miglani DIRECTOR 1.0 1.0 X 0 0 0 Juan Esteban Orduz Trujillo DIRECTOR 1.0 1.0 X 0 0 0 Anurag Priyadarshi DIRECTOR 1.0 1.0 X 0 0 0 Eric B Rothenberg DIRECTOR 1.0 1.0 X 0 0 0 Anisha Pushpika Rajapakse DIRECTOR 1.0 1.0 X 0 0 0 Paul Douglas Rubacha DIRECTOR 1.0 1.0 X 0 0 0 Kerri Anne Smith DIRECTOR 1.0 1.0 X 0 0 0 Annemieke Wijn DIRECTOR 1.0 1.0 X 0 0 0 Sarah Jane Danchie DIRECTOR 1.0 1.0 X 0 0 0 2245385 0 185676 30 false true false Accenture LLP 500 W Madison Street CHICAGO IL 60661 Mgmt consultant 907323 Microsoft Corporation One Microsoft Way REDMOND WA 98052 INFO TECHNOLOGY 815250 UKG INC PO BOX 930953 ATLANTA GA 311930953 INFO TECHNOLOGY 304389 SARALUX LLC 260 MADISON AVENUE NEW YORK NY 10016 INFO TECHNOLOGY 282116 KODE MEDIA LTD 41 MITCHELL STREET LONDON 0 UK EC1V 3QD MARKETING CONSULTANT 272163 28 19167716 7320948 29889 26488664 CONTRACT INCOME 541900 6162050 6162050 PARTICIPATION AGREEMENT REVENUE/ROYALTIES 541900 51604832 51604832 57766882 1277099 1277099 0 0 434053 434053 0 0 0 12552 12552 117 -117 -117 -117 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 1715 1715 1715 85534243 57768597 1276982 2253995 2253995 10000 10000 43323529 43323529 0 1419409 469014 839487 110908 0 19305286 14902434 2763942 1638910 584854 433785 101689 49380 6157232 4566801 1070566 519865 1993952 1478908 346691 168353 0 202372 46662 158584 -2874 21775 15845 5169 761 38035 38035 0 103394 103394 6523884 4970044 1334974 218866 1056620 900977 8938 146705 1318854 946523 200813 171518 2996616 892045 2140164 -35593 0 1199886 776297 369706 53883 3090938 2828162 218703 44073 0 0 0 0 475842 158975 321083 -4216 430402 55653 381237 -6488 TRAININGS/WORKSHOPS 1912914 1871556 40311 1047 MEMBERSHIP/DUES/SUBSCRIPTIONS 500783 303830 130064 66889 BAD DEBT EXPENSE 67748 -4940 72641 47 OTHER EXPENSES 265756 94707 103249 67800 95254076 81332837 10711405 3209834 18935399 9948602 11033 4865750 7660473 10728883 19114849 10864313 0 0 0 0 0 0 0 0 2259777 1868989 3606326 2855210 776057 751116 32459659 36837145 20926 67957 0 0 0 0 4848728 2907011 86086901 78839766 9434454 8764466 6590038 5971850 984104 1763747 0 0 0 0 0 0 0 0 0 0 2205332 816904 19213928 17316967 X 59794198 56633727 7078775 4889072 66872973 61522799 86086901 78839766 X -9719833 3659390 710269 X false true X true true true X 25668163 30390804 26261802 28183079 26471327 136975175 0 0 25668163 30390804 26261802 28183079 26471327 136975175 9960738 127014437 22852 277571 516743 641559 1277099 2735824 0 13255 31752 1715 46722 139757721 181882503 0.90882 0.85081 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 38035 0 38035 0 94775081 0 94813116 0 1000000 0 250000 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 36700 37178 12073 38035 123986 250000 250000 250000 250000 1000000 1500000 641 0 0 0 641 893517 152888 12245 1034160 1150748 -242282 14949 893517 1110557 101201 61010 1150748 1038135 102838 30416 1110557 1047611 31761 41237 1038135 0.00000 1.00000 0.00000 false false 814390 813434 956 1122178 778911 343267 1669758 1262865 406893 751116 0 DEFERRED RENT LIABILITY 816904 816904 X 90677615 3659390 1317543 269309 5246242 85431373 102987 -117 102870 85534243 96027789 1317543 -440843 876700 95151089 102987 102987 95254076 FORM 990, SCHEDULE D, PART V, LINE 4: The Kleinhans Endowment fund was set up to support RA's mission by funding research and related activities regarding non-timber forest products. FORM 990, SCHEDULE D, PART X, LINE 2: RA is exempt from federal income tax under Section 501(c)(3) of the United States Internal Revenue Code, and no provision for such income tax has been reflected in the accompanying consolidated financial statements. RA has evaluated uncertain tax positions with respect to its U.S. operations and concluded there are no such positions at December 31, 2023 and 2022. RA has operations in other countries and is subject to the laws and regulations of those countries. RA did not recognize any tax-related interest or penalties during the period presented in these consolidated financial statements. FORM 990, SCHEDULE D, PART XI, LINE 2D: A FOREIGN EXCHANGE GAIN OF $269,309 RELATED TO CURRENCY GAIN ON REVENUE TRANSACTIONS WAS INCLUDED AS AN INCREASE OF TOTAL REVENUE ON THE AUDIT REPORT. FORM 990, SCHEDULE D, PART XI, LINE 4B LOSS ON DISPOSAL OF FIXED ASSETS OF $(117) WAS NOT INCLUDED AS A NET REDUCTION OF TOTAL EXPENSES ON THE AUDIT REPORT, BUT IS INCLUDED IN PART VIII ON FORM 990. FORM 990, SCHEDULE D, PART XII, LINE 2D LOSS OF DISPOSAL OF FIXED ASSETS OF $117 INCLUDED IN TOTAL EXPENSES ON THE AUDIT REPORT. A FOREIGN EXCHANGE LOSS OF $(59,040) RELATED TO CURRENCY LOSS ON EXPENSE TRANSACTIONS WAS INCLUDED AS AN INCREASE OF TOTAL EXPENSE ON THE AUDIT REPORT. PROVISION FOR BAD DEBT EXPENSE OF $500,000 true Central America and the Caribbean 6 106 Program Services SEE PART V 9813337 East Asia and the Pacific 1 36 Program Services SEE PART V 3403929 East Asia and the Pacific Grantmaking 167544 South America Grantmaking 987727 South America 2 45 Program Services SEE PART V 5818364 Europe (Including Iceland and Greenland) 1 34 Program Services SEE PART V 4089097 North America 4 39 Program Services SEE PART V 18365878 Sub-Saharan Africa 5 53 Program Services SEE PART V 8088661 Sub-Saharan Africa Grantmaking 4931168 North America Grantmaking 3008699 Central America and the Caribbean Grantmaking 1544778 Europe (Including Iceland and Greenland) Grantmaking 380756 19 313 19 313 60599938 60599938 Sub-Saharan Africa Human 6607 EFT Sub-Saharan Africa Human 16078 EFT Central America and the Caribbean Sustainable 13200 EFT Central America and the Caribbean Human 155210 EFT Central America and the Caribbean Human 79204 EFT Central America and the Caribbean Forestry 17663 EFT Central America and the Caribbean Sustainable 384407 EFT Central America and the Caribbean Sustainable 41668 EFT Europe (including Iceland and Greenland) Sustainable 150053 EFT Europe (including Iceland and Greenland) Logistic 21715 EFT North America Sustainable 5519 EFT North America Sustainable 26294 EFT North America Human 26527 EFT North America Sustainable 5710 EFT North America Forestry 26746 EFT North America Forestry 5793 EFT North America Forestry 18394 EFT North America Sustainable 7289 EFT North America Forestry 12073 EFT North America Sustainable 11107 EFT North America Forestry 19075 EFT North America Forestry 53528 EFT North America Sustainable 7895 EFT North America Sustainable 9117 EFT North America Forestry 6037 EFT North America Forestry 27583 EFT North America Forestry 15450 EFT North America Forestry 12284 EFT North America Human 9786 EFT North America Forestry 32180 EFT North America Human 28111 EFT North America Sustainable 39887 EFT North America Human 5101 EFT North America Human 5163 EFT North America Sustainable 7000 EFT North America Sustainable 7000 EFT North America Sustainable 49149 EFT Middle East and North Africa Human 112501 EFT Europe (including Iceland and Greenland) Sustainable 64571 EFT South America Sustainable 16211 EFT South America Forestry 754473 EFT South America Sustainable 46373 EFT South America Sustainable 16657 EFT South America Sustainable 25000 EFT Sub-Saharan Africa Africa 135251 EFT Sub-Saharan Africa Human 218990 EFT Sub-Saharan Africa Africa 114988 EFT Sub-Saharan Africa Africa 27907 EFT Sub-Saharan Africa Africa 19215 EFT Sub-Saharan Africa Africa 27673 EFT Sub-Saharan Africa Africa 27293 EFT Sub-Saharan Africa Africa 49615 EFT Sub-Saharan Africa Africa 33094 EFT Sub-Saharan Africa Africa 74880 EFT Sub-Saharan Africa Africa 18522 EFT Sub-Saharan Africa Africa 117086 EFT Sub-Saharan Africa Africa 27196 EFT Sub-Saharan Africa Human 18796 EFT Sub-Saharan Africa Sustainable 25000 EFT Sub-Saharan Africa Sustainable 95000 EFT East Asia and the Pacific Sustainable 31136 EFT Sub-Saharan Africa Human 9956 EFT Sub-Saharan Africa Human 28153 EFT Sub-Saharan Africa Human 6776 EFT Sub-Saharan Africa Human 29592 EFT Sub-Saharan Africa Human 52811 EFT Central America and the Caribbean/North Human 88375 EFT Central America and the Caribbean/North Human 83215 EFT Central America and the Caribbean/North Human 128001 EFT Central America and the Caribbean/North Sustainable 68087 EFT Central America and the Caribbean Forestry 7771 EFT Central America and the Caribbean Human 116563 EFT Central America and the Caribbean Human 168614 EFT Central America and the Caribbean Sustainable 148386 EFT East Asia and the Pacific Sustainable 30328 EFT East Asia and the Pacific Forestry 76491 EFT East Asia and the Pacific Forestry 12647 EFT East Asia and the Pacific Human 16941 EFT Europe (including Iceland and Greenland) Management 67500 EFT Europe (including Iceland and Greenland) Management 35602 EFT Europe (including Iceland and Greenland) Management 35195 EFT Europe (including Iceland and Greenland) Management 6120 EFT Mexico Sustainable 25000 EFT South America Sustainable 44681 EFT South America Management 10000 EFT South Asia Sustainable 105354 EFT South Asia Forestry 162938 EFT Sub-Saharan Africa Forestry 104155 EFT Sub-Saharan Africa Africa 66690 EFT Sub-Saharan Africa Africa 54831 EFT Sub-Saharan Africa Africa 142735 EFT Sub-Saharan Africa Africa 251463 EFT Sub-Saharan Africa Africa 74326 EFT Sub-Saharan Africa Human 39643 EFT Sub-Saharan Africa Sustainable 24611 EFT Sub-Saharan Africa Sustainable 75977 EFT Sub-Saharan Africa Africa 78302 EFT Sub-Saharan Africa Africa 59634 EFT Sub-Saharan Africa Africa 12533 EFT Sub-Saharan Africa Africa 30076 EFT Sub-Saharan Africa Africa 84533 EFT Sub-Saharan Africa Africa 63723 EFT Sub-Saharan Africa Human 12414 EFT Sub-Saharan Africa Human 17591 EFT Sub-Saharan Africa Africa 60000 EFT Sub-Saharan Africa Africa 13134 EFT Sub-Saharan Africa Africa 46568 EFT Sub-Saharan Africa Sustainable 549525 EFT Sub-Saharan Africa Sustainable 467617 EFT Sub-Saharan Africa Forestry 113632 EFT Sub-Saharan Africa Forestry 612712 EFT Sub-Saharan Africa Management 103601 EFT Sub-Saharan Africa Sustainable 566557 EFT Sub-Saharan Africa Human 6776 EFT Sub-Saharan Africa Human 8484 EFT Sub-Saharan Africa Human 8342 EFT Sub-Saharan Africa Sustainable 10816 EFT Sub-Saharan Africa Management 8902 EFT Europe (Including Iceland and Greenland) Support 34114000 EFT 62 21 false false false false false false SCHEDULE F, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE U.S. PRIOR TO THE AWARDING OF A SUBGRANT, PROSPECTIVE AWARD RECIPIENTS COMPLETE A PRE-AWARD RISK SURVEY, ALLOWING RA TO DESIGN MONITORING ACTIVITIES BASED UPON THE SUBRECIPIENT'S RISK LEVEL. THESE MONITORING ACTIVITIES AND ANY DONOR-SPECIFIC ADDITIONAL REPORTING REQUIREMENTS ARE INCORPORATED INTO SUBGRANT CONTRACTS AND/OR ARE DOCUMENTED WITHIN THE SUBGRANT FILE. SUBRECIPIENTS ARE CONTRACTUALLY OBLIGATED TO PROVIDE PERIODIC SUBSTANTIVE FINANCIAL AND NARRATIVE REPORTS FOR COST REIMBURSIBLE AWARDS. FOR FIXED OBLIGATION GRANTS, SUBRECIPIENTS ARE OBLIGATED TO SUBMIT PROJECT MILESTONES AND ASSOCIATED VERIFICATION FOR PAYMENT. PROJECT REPORTS AND ASSOCIATED BACKUP DOCUMENTATION AND CONTRACTS, INCLUDING DONOR CONTRACTS, ARE ELECTRONICALLY ARCHIVED. RA PROGRAM PERSONNEL - US-BASED AND INTERNATIONAL - ACTIVELY MAINTAIN AND MANAGE RELATIONSHIPS WITH SUBRECIPIENTS, MAKE SITE VISITS AS REQUIRED OR NEEDED, REVIEW FINANCIAL AND NARRATIVE REPORTS, MONITOR ADDITIONAL REPORTING AND OTHER AWARD/SUBRECIPIENT-SPECIFIC REQUIREMENTS, AND PROVIDE FEEDBACK TO SUB GRANTEES AND RA MANAGEMENT. RA'S EVALUATION & RESEARCH TEAM ANALYZES REPORTS AS REQUIRED/NEEDED. ALL SITE VISITS ARE RECORDED AND DOCUMENTED WITHIN THE SUBGRANT FILE. RELEASE OF FURTHER SUB-GRANT FUNDING DISTRIBUTIONS IS CONTINGENT ON RA'S ACCEPTANCE OF REPORTS AND OTHER VERIFICATION DOCUMENTATION, AND COMPLIANCE WITH ADDITIONAL REPORTING AND OTHER AWARD/SUBRECIPIENT-SPECIFIC REQUIREMENTS. INTERNAL AND EXTERNAL SUBGRANT COMPLIANCE IS MONITORED BY THE CONTRACTS & GRANTS ADMINISTRATION TEAM. THE TEAM PROVIDES SUBGRANTEE MONITORING TRAINING TO RA PROGRAM PERSONNEL AND PROVIDES COMPLIANCE AND OTHER TRAINING TO ACTUAL SUBGRANTEES. THEY UNDERTAKE REGULAR COMPLIANCE REVIEWS AND REPORT FINDINGS TO PROGRAM AND RA MANAGEMENT. SCHEDULE F, PART I, LINE 3(E) For each of the regions listed below, the "Landscapes & Communities"Markets Transformation" program activities were active in: CENTRAL AMERICA/CARIBBEAN EAST ASIA AND THE PACIFIC EUROPE MIDDLE EAST NORTH AMERICA SOUTH AMERICA SUB-SAHARAN AFRICA SOUTH ASIA SCHEDULE F, PART III, LINE 1 IN 2023, KLEINHANS FELLOWSHIP FUNDS WERE AWARDED TO AN INDIVIDUAL WHOSE WORK STUDIES THE RESTORATION OF ECUADORIAN FORESTS USING ACOUSTIC MONITORING DATA. true CDP NORTH AMERICA 127 W 26TH STREET NEW YORK NY 10001 364709977 501(C)(3) 947745 FORESTRY CONSERVATION INT FOUNDATION 2011 CRYSTAL DRIVE ARLINGTON VA 22202 521497470 501(C)(3) 662929 MANAGEMENT ECOAGRICULTURE INTERNATIONAL 3057 NUTLEY ST 193 FAIRFAX VA 22031 202349382 501(C)(3) 312278 MANAGEMENT REGENERATIVE DEVELOPMENT GROUP 8 THE GREEN DOVER DE 19901 88734 MANAGEMENT TECHNOLOGY MATTERS 3790 El Camino Real 625 PALO ALTO CA 94306 882116913 501(C)(3) 135692 MANAGEMENT MERIDIAN INSTITUTE 105 VILLAGE PLACE DILLON CO 80435 841435420 501(C)(3) 106618 MANAGEMENT 5 1 KLEINHANS FELLOWSHIP 1 10000 SCHEDULE I, PART II RAINFOREST ALLIANCE OBTAINS TO THE BEST OF THEIR ABILITY OF ALL INFORMATION INCLUDING EIN'S FROM GRANTS DISBURSED. true false false false false false false false false Santiago Gowland CHIEF EXECUTIVE OFFICER 435830 0 0 0 0 0 46906 0 26150 0 508886 0 0 0 Heleen S CPO 247633 0 0 0 0 0 0 0 0 0 247633 0 0 0 Molly Stark GENERAL COUNSEL & SECRETARY 223942 0 250 0 1128 0 10344 0 1789 0 237453 0 0 0 Alex H Morgan Chief Global Eng(THRU 2/24/23) 39252 0 0 0 165128 0 10222 0 1893 0 216495 0 0 0 Jacquelyn Peters Levy SR. DIR - ACCTG (THRU 7/15/23) 127359 0 6351 0 32967 0 8827 0 18248 0 193752 0 0 0 Maria Salinas DIR, GLBL FIN (THRU 6/3/23) 75751 0 0 0 97842 0 3663 0 12442 0 189698 0 0 0 Russell Eckenrod Deputy General Counsel 154735 0 250 0 1053 0 2970 0 5000 0 164008 0 0 0 Jeffrey Roy Cruz Controller 146768 0 0 0 122 0 2218 0 12553 0 161661 0 0 0 Jeffrey Milder DIRECTOR, AFI 153255 0 250 0 1076 0 2307 0 1898 0 158786 0 0 0 Aparajita Bhalla CDO (THRU 5/15/23) 78795 0 0 0 32113 0 5529 0 0 0 116437 0 0 0 ADAM COX CHIEF FINANCIAL OFFICER 223515 0 0 0 20 0 0 0 13933 0 237468 0 0 0 Schedule J, Part I, line 3 THE ORGANIZATION'S BOARD OF DIRECTORS HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY WHICH IT FOLLOWS WHEN IT REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S SENIOR MANAGEMENT, INCLUDING THE CEO AND CFO. A REVIEW OF THE TOTAL COMPENSATION FOR EACH INDIVIDUAL IS MADE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE TOTAL COMPENSATION OF SENIOR MANAGEMENT OF THE ORGANIZATION IS REASONABLE. THE ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM, INCLUDING BUT NOT LIMITED TO THE CEO AND CFO. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE MEMBERS OF THE BOARD OF DIRECTORS EACH ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST WITH RESPECT TO EXECUTIVE COMPENSATION. THE COMMITTEE ADEQUATELY DOCUMENTED ITS BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE MEETINGS DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE BOARD AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS ONLY APPLIES TO CERTAIN SENIOR MANAGEMENT PERSONNEL, INCLUDING BUT NOT LIMITED TO THE CEO AND CFO. THE COMPENSATION AND BENEFITS OF CERTAIN OTHER INDIVIDUALS CONTAINED IN THIS FORM 990 ARE REVIEWED ANNUALLY BY THE CEO WITH ASSISTANCE FROM OTHER STAFF IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE DURING THE YEAR AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE SALARY DATA FOR COMPARABLE POSITIONS, PERSONNEL REVIEWS AND EVALUATIONS. Schedule J, Part I, Line 4a THE FOLLOWING EMPLOYEES RECEIVED SEVERANCE PAYMENTS DURING 2023: ALEX H. MORGAN $165,000 MARIA SALINAS 67,612 X 1 17337 FMV X 6 12552 FMV false false false FORM 990, PART III, LINE 1 FOUNDED IN 1987, THE RAINFOREST ALLIANCE'S MISSION IS TO CONSERVE BIODIVERSITY AND ENSURE SUSTAINABLE LIVELIHOODS BY TRANSFORMING LAND-USE PRACTICES, BUSINESS PRACTICES, AND CONSUMER BEHAVIOR. WE ENVISION A WORLD WHERE PEOPLE CAN THRIVE AND PROSPER IN HARMONY WITH THE LAND. THE CORE OF OUR APPROACH LIES IN LEVERAGING MARKET DEMAND FOR SUSTAINABLE PRODUCTS TO CONSERVE BIODIVERSITY AND ENHANCE LOCAL LIVELIHOODS. FROM LARGE MULTINATIONAL CORPORATIONS TO SMALL, COMMUNITY-BASED COOPERATIVES, WE INVOLVE PRODUCERS, BUSINESSES AND CONSUMERS ALL ALONG THE VALUE CHAIN IN EFFORTS TO BRING RESPONSIBLY PRODUCED GOODS AND SERVICES TO A GLOBAL MARKETPLACE IN WHICH THE DEMAND FOR SUSTAINABILITY IS GROWING STEADILY. SINCE OUR FIRST EFFORTS IN CENTRAL AMERICA OVER 30 YEARS AGO, THE RAINFOREST ALLIANCE HAS GROWN INTO A GLOBAL INNOVATOR OF MARKET-BASED SOLUTIONS FOR CONSERVATION AND ECONOMIC DEVELOPMENT, AND WE ARE CURRENTLY WORKING IN MORE THAN APPROXIMATELY 80 COUNTRIES. THE RAINFOREST ALLIANCE IS ACTIVE IN MULTIPLE SECTORS - INCLUDING FORESTRY, AGRICULTURE, TOURISM AND CARBON/CLIMATE - PROVIDING TECHNICAL ASSISTANCE AND CERTIFICATION SERVICES TO PRODUCERS, WHILE WORKING WITH BOTH LOCAL ENTERPRISES AND DOMESTIC AND INTERNATIONAL BUYERS TO INCREASE THE COMPETITIVENESS OF SUSTAINABLE BUSINESS. RAINFOREST ALLIANCE HOLDING, INC. WAS FORMED ON JANUARY 1, 2018 TO SERVE AS THE COMMON NON-PROFIT PARENT CORPORATION PROVIDING CENTRALIZED GOVERNANCE AND OVERSIGHT OVER 2 WHOLLY-OWNED NON-PROFIT ENTITIES: 1) RAINFOREST ALLIANCE, INC, A NEW YORK CORPORATION AND SECTION 501(C)(3) PUBLIC CHARITY AND 2) STICHTING RAINFOREST ALLIANCE, A TAX-EXEMPT DUTCH FOUNDATION. FORM 990, PART III, LINE 4A Growing Our Alliance, Scaling Our Impact Instead of protecting nature from people, Rainforest Alliance works to restore the balance between people and nature, so that they both can thrive together in harmony. As the world reaches the point where permanent damage becomes inevitable, we are leapfrogging from a "do no harm" sustainability mindset to a "repair and restore" regenerative mindset. The Rainforest Alliance works in more than 60 countries on both the supply and demand side of the market. On the supply side, we support millions of people in farming and forest communities to embrace more sustainable and regenerative practices to restore landscapes, while on the demand side, we help companies source more sustainable ingredients and understand their impact. To increase the speed and scale of change, we aim to grow our alliance from 7.5 million to 100 million farmers and workers by 2030. Landscape Programs Over the years, Rainforest Alliance have implemented that certification works best in combination with landscape-wide initiatives. Rainforest Alliance are now building on decades of conservation and community programs to maximize the impact in five critical landscapes. In these Thriving Landscapes, Rainforest Alliance provides training and support to farmers, community members, and other stakeholders working collaboratively toward their shared vision. Thriving Landscapes - A New Vision for the Future From the dense forest belts of Mount Kenya to the sprawling canopy of the Selva Maya, protecting the world's most iconic-and threatened-landscapes are central work to the Rainforest Alliance. To make the greatest impact, we focus our efforts on five key production landscapes. We believe that those who live on the land know best how to take care of it. That's why the Rainforest Alliance takes a unique and powerful approach: We center the vision for landscape sustainability that the communities and their alliances establish. It is this vision that forms the foundation and fuel for all our work to build a more sustainable future. Certification and Beyond -Rainforest Alliance Certification Helps Companies Make the Leap Toward EUDR Compliance Ending deforestation has always been at the heart of the Rainforest Alliance's mission, so we were thrilled when the European Union Regulation on Deforestation-free Products (EUDR) passed. Better yet, we only had to fast-track a few crucial tweaks to ensure our certification program was ready to support companies to comply with the new regulation. Before the end of 2024, companies that sell deforestation-risk commodities to EU markets (or export them from the EU) will need to meet the requirements of the EUDR, proving that their products do not come from land deforested after December 31, 2020. Our offerings include a range of tools and systems-like our AI-powered risk maps and EUDR Deforestation Risk Assessment Tool-that put farmers at the center and help cocoa and coffee companies get closer to meeting their EUDR obligations for both certified and non-certified products. -Raising the Bar: Ways to Strengthen RA Assurance System Based on third-party auditing by independent certification bodies, Rainforest Alliance assurance system verifies that businesses and farms follow the requirements of Rainforest Alliance certification. In 2023, we made this system more effective by: - Continuing to train and monitor the work of 30 certification bodies around the world (including auditing them and reviewing their licenses) - Tailoring guidance and policies to specific topics and sectors (including EUDR related updates for auditing, updated labor risk maps, and more) - Strengthening our internal investigation audit procedure for addressing complaints and improving our grievance mechanism procedure - Streamlining auditing tools and assurance documents to make the process simpler and cheaper for farmers Leading the Way to Responsible Supply Chains with the Accountability Framework In 2019, the Rainforest Alliance co-led the development of the Accountability Framework, a globally respected roadmap for building responsible supply chains beyond certification. We used this vital toolkit to help the Forest Positive Coalition of Action (FPC)-a group of 21 global brands with a combined value of US$1.8 trillion-create responsible sourcing plans for commodities linked to deforestation like soy, beef, palm oil, and timber. After working with the Rainforest Alliance, 100 percent of FPC members set a deforestation-free commitment for at least one key commodity in their supply chains. In contrast, fewer than half of all companies in these industries have made such a commitment. Certification highlights from 2023 Creating a brighter future for communities in Uganda's coffee landscape Uganda is one of the world's biggest coffee producers, with more than 1.8 million farmers depending on coffee for their livelihoods. Yet most of these farmers live in poverty, and child labor is a big issue throughout farming communities. To address these issues and promote child education, we launched a three-year project in two of Uganda's critical coffee-growing regions. Through the project, we set up: - Child labor committees and Village Savings and Loan Associations (VSLAs) in communities - Children's rights committees and parent-teacher associations in schools - Committees within companies that focus on improving how to address human rights issues - Social, economic, and educational committees at the government level Rainforest Alliance global campaign to ban farming's deadly weedkiller The global transition to regenerative agriculture begins with banning the deadliest chemicals used in farming. Paraquat is a highly toxic herbicide that is wreaking havoc on the environment and can be fatal for humans, even in small doses. It has been banned on Rainforest Alliance Certified farms since the start of our program, but it is still widely used on cocoa and other crops worldwide. That's why we're petitioning for a global phase out once and for all. In 2023, we gathered 30,000 signatures. These have been used to urge governments to ban paraquat, encourage companies in the food industry to prevent its use, and support farmers to adopt regenerative agriculture techniques that don't require harmful herbicides. Stopping sexual violence on Kenyan tea farms In Kenya, 76 percent of women work in agriculture, carrying out back-breaking physical labor for low pay and little job security. Worse, sexual violence against women farmworkers is commonplace. In 2023, the Rainforest Alliance implemented a gender action plan to tackle gender-based violence and harassment in the Kenyan tea sector-from the farm to government level. Through targeted training and support, farms and factories strengthened gender-sensitive policies and systems that get to the root of the problem, the first step toward shifting long-held cultural norms. Championing fair labor practices across the Latin American fruit sector The farming of bananas and tropical fruits in Latin America is often linked to risks of forced labor and other workers' rights violations. In 2023, the Rainforest Alliance wrapped up a project that addressed these issues in Mexico and Costa Rica. Using Stronger Together's program for responsible recruitment, we piloted tools to help farms and cooperatives prevent, identify, and act on recruitment-related risks. In Guatemala and Ecuador, we helped farms reduce their reliance on pesticides to improve worker health while boosting their agricultural productivity. FORM 990, PART III, LINE 4A Thriving Landscapes From the dense forest belts of Mount Kenya to the sprawling canopy of the Selva Maya, protecting the world's most iconic-and threatened-landscapes is central to our work at the Rainforest Alliance. To make the greatest impact, we focus our efforts on five key production landscapes. We believe that those who live on the land know best how to take care of it. That's why the Rainforest Alliance takes a unique and powerful approach: We center the vision for landscape sustainability that the communities and their alliances establish. It is this vision that forms the foundation and fuel for all our work to build a more sustainable future. How We Are Regenerating Ghana's Sui River Landscape In Ghana's Sui River region-one of West Africa's most important cocoa-growing areas-we are working with communities to support regenerative agriculture, forest restoration, and thriving local economies. Representatives from 106 farming communities joined forces with government officials, cocoa traders, chocolate manufacturers, and the Rainforest Alliance to develop a landscape action plan for 382,000 hectares. Through the plan, farmers are: - Learning to apply regenerative and climate-smart practices, including planting shade trees, composting, and conserving water. - Getting support setting up additional businesses, such as vegetable and snail farming, bee keeping, and honey production to boost their incomes. - Planting tree seedlings on cocoa farms, along riverbanks, and in formerly degraded areas. - Gaining ownership of trees through a simplified tree registration process. How We Partner with Indigenous Communities to Regenerate Landscapes Managing at least one quarter of the world's lands, Indigenous peoples have proven themselves to be the foremost forest guardians. Drawing on millennia of traditional knowledge, these communities have long practiced the key elements of regenerative agriculture. From the Maya technique of planting complementary crops together to the complex irrigation systems used to sustainably manage water in parts of India, it's clear that we have much to learn from these communities. That's why we've always made it a priority at the Rainforest Alliance to partner with-and take our cues from-Indigenous peoples wherever we work. FORM 990, PART III, LINE 4B Rainforest Alliance Approach for Achieving Impact Markets need to become a faster and more scalable solution to the collapse of critical ecosystems. Rainforest Alliance strategy is to accelerate the speed and scale of impact through a virtuous cycle; where more sustainable farming leads to more committed companies and consumers, leading to more investment and support for farmers, and so on. This cycle will act like a flywheel, with economies of scale and our brand influence, propelling us to reach 100 million people in farming and forest communities by 2030. The three pillars of this approach are: -Net Positive Transforming agriculture and forestry to net positive: We partner with farmers and communities to promote regenerative methods that give more than they take. -Thriving Landscapes Turning high value geographies into thriving landscapes: With an alliance of local-to-global partners working under a shared vision, we are restoring some of the world's most critical landscapes. -Impact Data Empowering stakeholders with impact data: We are building one integrated data system for all?our programs to drive continuous improvement from individual farms to surrounding landscapes. The Rainforest Alliance is committed to building one integrated data system for all our programs, from farm to landscape level. This, in turn, will unlock further opportunities for impact and smart investments across global value chains. FORM 990, PART VI, SECTION A, LINE 1A The Rainforest Alliance has an executive committee consisting of eight directors of the Board of Directors (the "Board"). Pursuant to the Bylaws, the Chair of the Board serves as the Chair of the executive committee. During the time between Board meetings, the executive committee can exercise all powers of the Board that may be delegated in connection with the management of the business affairs and property of Rainforest Alliance, except as restricted by law or the Certificate of Incorporation. The Executive Committee meets at the discretion of the Chair of the Board and reports all actions to the Board. FORM 990, PART VI, SECTION B, LINE 11B THE CFO INITIALLY REVIEWS THE ORGANIZATION'S DRAFT FORM 990. THE GENERAL COUNSEL REVIEWS THE DRAFT 990 WITH RESPECT TO ANY QUESTIONS INVOLVING LEGAL MATTERS. THE DRAFT FORM 990 IS DISTRIBUTED TO EACH OF THE ORGANIZATION'S OFFICERS AND DIRECTORS IN ADVANCE OF FILING. THE CFO OVERSEES ANY REVISIONS BEFORE THE FINAL FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C A COPY OF OUR CONFLICT OF INTEREST POLICY, ALONG WITH A CONFLICT OF INTEREST DISCLOSURE STATEMENT, IS FURNISHED TO EACH DIRECTOR, OFFICER AND STAFF MEMBER OF THE RAINFOREST ALLIANCE UPON UNDERTAKING THE DUTIES OF SUCH OFFICE, AND ANNUALLY THEREAFTER FOR THE TERM OF SUCH PERSON'S SERVICE TO THE ORGANIZATION. ANY DISCLOSURES ARE REVIEWED BY AN INTERNAL COMMITTEE MADE UP OF THE CEO, CFO AND THE GENERAL COUNSEL, AND ARE REPORTED ON A PERIODIC BASIS TO THE AUDIT AND RISK COMMITTEE. THE AUDIT AND RISK COMMITTEE HAS AMONG ITS RESPONSIBILITIES THE DUTY OF REVIEWING AND MAKING DETERMINATIONS WITH RESPECT TO ALL TRANSACTIONS, AGREEMENTS, OR ARRANGEMENTS INVOLVING DIRECTORS, OFFICERS, AND KEY EMPLOYEES. IN ADDITION, A DETAILED FORM 990 DISCLOSURE STATEMENT IS DISTRIBUTED ANNUALLY TO MEMBERS OF THE COMMITTEE THAT AWARDS KLEINHANS FELLOWSHIPS AND THE RAINFOREST ALLIANCE'S DIRECTORS, OFFICERS AND KEY EMPLOYEES. IT REQUESTS DISCLOSURES THAT ARE REQUIRED TO BE REPORTED ON FORM 990 ABOUT ANY TRANSACTIONS BETWEEN THE ORGANIZATION AND THOSE WHO SERVE IT IN VARIOUS VOLUNTEER AND PAID CAPACITIES, AND ABOUT ANY TRANSACTIONS AMONG THOSE PERSONS. FORM 990, PART VI, SECTION B, LINE 15A & 15B THE ORGANIZATION HAS DEVELOPED SALARY ADMINISTRATION GUIDELINES (THE "GUIDELINES") THAT APPLY IN SETTING THE COMPENSATION OF ALL OF ITS EMPLOYEES, INCLUDING ITS CEO, OFFICERS, AND KEY EMPLOYEES. UNDER THE GUIDELINES, THE ORGANIZATION UTILIZES SEVERAL SALARY SURVEYS WITH SIMILARLY SIZED, INTERNATIONAL NON-PROFIT ORGANIZATIONS TO ENSURE THAT ITS SALARIES ARE WITHIN THE RANGE OF THOSE OF COMPARABLE ORGANIZATIONS. GENERALLY, THE MIDPOINT OF THE ORGANIZATION'S SALARY RANGES FALLS WITHIN THE SALARY RANGE AVERAGES OF COMPARABLE NON-PROFIT ORGANIZATIONS. PERFORMANCE REVIEWS ARE THEN USED TO ESTABLISH AN INDIVIDUAL EMPLOYEE'S COMPENSATION WITHIN THE RANGE SET BY COMPARABILITY DATA. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS APPROVES MODIFICATION OF COMPENSATION THAT EXTENDS TO SUBSTANTIALLY ALL EMPLOYEES. THE GUIDELINES ALSO REQUIRE THE EXECUTIVE COMMITTEE TO REVIEW AND APPROVE SEPARATELY THE COMPENSATION OF THE CEO AND CFO, UNLESS SUCH INDIVIDUALS RECEIVE A MODIFICATION OF COMPENSATION THAT EXTENDS TO SUBSTANTIALLY ALL EMPLOYEES. TO ENSURE RA PAY SCALES ARE CONSISTENT, FAIR AND COMPETITIVE, RA REGULARLY ENGAGES THE MERCER GROUP TO CONDUCT A GLOBAL REVIEW OF ITS DOMESTIC AND INTERNATIONAL PAY SCALES. THE MOST RECENT REVIEW WAS COMPLETED IN 2019. FORM 990, PART VI, SECTION C, LINE 19 The Organization's governing documents and financial statements are available to the public upon written request to management. In addition, the Organization's audited financial statements, 990's, conflict of interest and whistleblower policies, and summaries of all of its policies and procedures to ensure independence, are available on its Website. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS --------------------------- The Organization operates in several countries and incurs foreign translation gains/losses. For the tax year ended December 31, 2023, $210,269 of foreign currency exchange gains were incurred. Provision for bad debt expense of $500,000. FORM 8858 FOREIGN DISREGARDED ENTITIES - The Organization filed a form 8832 for disregarded entity status with respect to all its foreign subsidiaries. The Internal Revenue Service has approved the election for treatment of disregarded entity status on the following entities: Rainforest Alliance LTD (UK) - EIN # 98-1051166 Rainforest Alliance Trading LTD (UK) - EIN #98-1069583 Rainforest Alliance (Ghana) - EIN # - 98-1051463 Foundation. The Organization has not received a determination with respect to the remaining foreign subsidiaries. The Organization will continue to treat them as foreign disregarded entities within form 990, including the filing of form 8858 for each one. FINANCIAL STATEMENTS THE FINANCIAL STATEMENTS ARE PREPARED ON A CONSOLIDATED BASIS TO INCLUDE ALL OF THE ASSETS, LIABILITIES, NET ASSETS, REVENUES AND EXPENSES OF ALL BRANCHES AND AFFILIATES, WHICH FOR TAX PURPOSES ARE DISREGARDED ENTITIES, OF THE RAINFOREST ALLIANCE, INC. RAINFOREST ALLIANCE MEXICO-ALIANZA AV MAZATLAN N 66 COL CONDESA CIUDAD DE MEXICO MX 06140 981051195 L&L MX 4282214 1068819 RA RAINFOREST ALLIANCE LTD GREEN HOUSE CAMBRIDGE HEATH RD LONDON UK E2 9DA 981051166 L&L/MARKETS UK 2985644 183357 RA RAINFOREST ALLIANCE (GHANA) Hse No 36 Abotsi Street East Legon ACCRA GH 981051463 L&L/RE CERT GH 2507056 764735 RA PT RAINFOREST ALLIANCE JL BATURSARI NO31 MEDURA DENPASAR SELATAN BALI ID 80228 981051106 RE CERT/L&L ID 50268 1031200 RA RAINFOREST ALLIANCE TRADING LTD GREEN HOUSE CAMBRIDGE HEATH RD LONDON UK E2 9DA 981069583 INACTIVE UK 0 0 RA RAINFOREST ALLIANCE HOLDING INC 298 FIFTH AVENUE 7TH FLOOR NEW YORK NY 10001 824110897 SUSTAINABILIT DE 501(C)(3) 7 NA false STICHTING RAINFOREST ALLIANCE DE RUYTERKADE 6 AMSTERDAM NL 1013 AA SUSTAINABILIT NL RA HOLDING false false true false false true false false false false false false false false false false false false false false