2023-03-31T10:23:02-05:00 2022-06-30 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2021-07-01 831280515 NATIONAL AUDUBON SOCIETY ACTION FUND NATI 2029220054 1200 18TH STREET NW SUITE 500 WASHINGTON DC 20036 MARSHALL JOHNSON PRESIDENT 2029220054 2023-03-31 1 MARSHALL JOHNSON XXX-XX-XXXX SCOTT THOMPSETT P00741490 2125990100 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MARSHALL JOHNSON 1200 18TH STREET NW SUITE 500 WASHINGTON DC 20036 1063600 0 X AUDUBONACTIONFUND.ORG X 2018 DC WE ARE COMMITTED TO BUILDING PUBLIC WILL FOR POLICY SOLUTIONS TO ADDRESS CONSERVATION CHALLENGES. 4 4 0 4 0 0 1114621 1063600 0 0 4127 0 0 0 1118748 1063600 12000 0 0 0 408656 596818 0 0 26401 551210 933637 971866 1530455 146882 -466855 1406151 797245 382024 250223 1024127 547022 X AUDUBON ACTION FUND WORKS TO AMPLIFY THE WORK OF NATIONAL AUDUBON SOCIETY BY AIMING TO BUILD BIPARTISAN SUPPORT FOR COMMON-SENSE SOLUTIONS TO ADDRESS TODAY'S GREATEST CONSERVATION CHALLENGES FACING BIRDS, PEOPLE, AND THE PLACES WE NEED. 0 0 1483308 0 0 SEE SCHEDULE O 1483308 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 1 4 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 4 4 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MN MS MO NH NJ NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X NEETA HATLEY 2129793000 225 VARICK STREET NEW YORK NY 10014 MIKE CONNOR CHAIR (THRU 11/21) 2.00 8.00 X X 0 0 0 DAVID HARTWELL TREASURER/CHAIR (AS OF 11/21) 2.00 0.00 X X 0 0 0 ELIZABETH THOMPSON DIRECTOR/TREASURER (AS OF 11/21) 2.00 0.00 X X 0 0 0 SUSAN ORR DIRECTOR 2.00 8.00 X 0 0 0 STEPHEN TAN DIRECTOR 2.00 8.00 X 0 0 0 ELIZABETH M GRAY CHIEF EXECUTIVE OFFICER(AS OF 04/22) 2.00 40.00 X 0 679562 25896 STEPHEN E MEYER VICE PRESIDENT (THRU 07/21) 2.00 40.00 X 0 426141 228462 LORRAINE A SCIARRA SECRETARY 2.00 40.00 X 0 305259 23611 MARSHALL JOHNSON PRESIDENT (AS OF 11/21) 2.00 40.00 X 0 239915 18732 ANDREW MILLS PRESIDENT(THRU 11/21)/VICE PRESIDENT 2.00 40.00 X 0 218073 26572 INGRID M MILNE VICE TREASURER (AS OF 04/22) 2.00 40.00 X 0 0 0 DAVID M YARNOLD CHIEF EXECUTIVE OFFICER (THRU 05/21) 0.00 0.00 X 0 898880 377293 MARY BETH HENSON TREASURER (THRU 05/21) 0.00 0.00 X 0 150454 10636 0 2918284 711202 0 1 1 0 ALLEGIANCE GROUP 3064 49TH STREET S FARGO ND 85106 LOBBYING/ADVOCACY 397000 1 1063600 76276 1063600 1063600 0 0 0 133072 133072 327094 327094 136652 136652 10243 10243 8190 8190 515014 515014 151951 151951 9581 9581 1013 994 19 22687 15126 5335 2226 29092 28651 266 175 REIMBURSED EXP. (NAS) 145953 145953 FUNDRAISING SVC-AUDUBON 24000 24000 DUES & SUBSCRIPTIONS 15652 8977 6675 SERVICE BUREAUS 261 261 1530455 1483308 20746 26401 1252552 730172 153599 67073 1406151 797245 178872 157615 203152 92608 382024 250223 X 332671 181131 691456 365891 1024127 547022 1406151 797245 X -466855 -10250 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 85879 1055 0 1055 0 NAS ACTION FUND PAC 1200 18TH STREET NW SUITE 500 WASHINGTON DC 20036 882913233 1055 PART I-A, LINE 1: THE NATIONAL AUDUBON SOCIETY ACTION FUND ENGAGED IN LIMITED POLITICAL CAMPAIGN ACTIVITIES IN FISCAL YEAR 2022. THE ACTION FUND INCURRED $84,824 IN CONSULTANT EXPENSES TO FUND A DIGITAL ADVERTISING CAMPAIGN TO ACKNOWLEDGE THE ADVOCACY EFFORTS OF VARIOUS POLITICIANS WHO SUPPORTED CONSERVATION EFFORTS IN THE STATES OF INDIANA AND SOUTH CAROLINA. TOTAL POLITICAL EXPENDITURES FOR THE FISCAL YEAR REPRESENTS APPROXIMATELY 5.5% OF AUDUBON ACTION FUND'S OVERALL EXPENDITURES FOR THE YEAR. 0 INTERCOMPANY PAYABLE 92608 92608 X PART X, LINE 2: AUDUBON ACTION FUND IS INCLUDED WITHIN THE CONSOLIDATED FINANCIAL STATEMENTS OF NATIONAL AUDUBON SOCIETY. THE FOLLOWING FIN-48 FOOTNOTE IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS: NATIONAL AUDUBON SOCIETY IS EXEMPT FROM INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. AUDUBON ACTION FUND IS ORGANIZED UNDER IRC SECTION 501(C)(4). NATIONAL AUDUBON SOCIETY FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. NATIONAL AUDUBON SOCIETY HAS CALCULATED AN INCOME TAX PROVISION THAT IS IMMATERIAL FOR CONSOLIDATED FINANCIAL STATEMENT PURPOSES. IT HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. NATIONAL AUDUBON SOCIETY HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. FORM 990, SCHEDULE D, PARTS XI AND XII AUDUBON ACTION FUND'S OPERATIONS ARE CONSOLIDATED WITH THE RELATED ORGANIZATION, NATIONAL AUDUBON SOCIETY. IT IS NOT REQUIRED TO PRODUCE STANDALONE, AUDITED FINANCIAL STATEMENTS. 0 0 0 0 0 0 0 0 0 DAVID M YARNOLD CHIEF EXECUTIVE OFFICER (THRU 05/21) 0 437714 0 160000 0 301166 0 368739 0 8554 0 1276173 0 0 ELIZABETH M GRAY CHIEF EXECUTIVE OFFICER(AS OF 04/22) 0 462069 0 196514 0 20979 0 23200 0 2696 0 705458 0 0 STEPHEN E MEYER VICE PRESIDENT (THRU 07/21) 0 216273 0 20000 0 189868 0 211161 0 17301 0 654603 0 0 LORRAINE A SCIARRA SECRETARY 0 269796 0 30000 0 5463 0 21324 0 2287 0 328870 0 0 MARSHALL JOHNSON PRESIDENT (AS OF 11/21) 0 239607 0 0 0 308 0 9793 0 8939 0 258647 0 0 ANDREW MILLS PRESIDENT(THRU 11/21)/VICE PRESIDENT 0 217695 0 0 0 378 0 17858 0 8714 0 244645 0 0 MARY BETH HENSON TREASURER (THRU 05/21) 0 129883 0 0 0 20571 0 10201 0 435 0 161090 0 0 FORM 990, PART VII & SCHEDULE J, PART I THE FOLLOWING INDIVIDUALS REPORTED ON AUDUBON ACTION FUND'S FORM 990 RECEIVE THEIR COMPENSATION FROM A RELATED ORGANIZATION, NATIONAL AUDUBON SOCIETY: ELIZABETH M. GRAY, LORRAINE A. SCIARRA, MARSHALL JOHNSON, ANDREW MILLS, DAVID M. YARNOLD, STEPHEN E. MEYER, AND MARY BETH HENSON. AUDUBON ACTION FUND REIMBURSES NATIONAL AUDUBON SOCIETY FOR THE SERVICES OF ITS EMPLOYEES. INDIVIDUALS WHO DO NOT MEET THE CRITERIA OF AN OFFICER, KEY EMPLOYEE OR HIGHLY COMPENSATED EMPLOYEE OF AUDUBON ACTION FUND ARE NOT DISCLOSED IN PART VII OR SCHEDULE J OF THE 990. X 1 76276 FAIR MARKET VALUE 0 1 1 SCHEDULE M, PART I, LINE 9 THE NATIONAL AUDUBON SOCIETY ACTION FUND RECEIVED $76,276 IN STOCK DONATIONS IN FULFILLMENT OF A PRIOR YEAR PLEDGE THAT WAS REPORTED ON A PREVIOUS FORM 990. THIS $76,276 IS INCLUDED ON SCHEDULE M, PART I, LINE 9. SCHEDULE M, PART I, LINE 31 CONTRIBUTIONS MUST BE ACCEPTABLE TO AUDUBON ACTION FUND, WHICH RESERVES THE RIGHT TO DECLINE ANY CONTRIBUTIONS, VERIFY THE SOURCE OF ANY FUNDS, AND IN THE CASE OF NONMARKETABLE ASSETS REQUIRE AN INDEPENDENT APPRAISAL OF VALUE. SCHEDULE M, PART I, LINE 32B TO THE EXTENT THAT THE ORGANIZATION RECEIVES DONATIONS OF SECURITIES, THE INVESTMENT BROKER/MANAGER IS TASKED WITH SELLING THOSE SECURITIES. FORM 990, PART III, LINE 4A AUDUBON ACTION FUND, WORKING TO SUPPORT OUR ADVOCACY PARTNER, NATIONAL AUDUBON SOCIETY, BUILDS BIPARTISAN SUPPORT FOR COMMON-SENSE SOLUTIONS TO THE GREATEST CONSERVATION CHALLENGES FACING BIRDS, PEOPLE, AND THE PLACES WE NEED. IT INTENDS TO ACCOMPLISH ITS MISSION BY MOBILIZING THE MILLIONS OF AMERICANS WHO CARE ABOUT BIRDS AND THE ENVIRONMENT TO ADVOCATE FOR CHANGE AT THE LOCAL, STATE, AND NATIONAL LEVEL. ITS WORK IS GROUNDED IN AND INFORMED BY SCIENCE AND CORE VALUES THAT DEMAND ITS WORK ADVANCE EQUITY, DIVERSITY AND INCLUSION. AUDUBON ACTION FUND WILL OPERATE ON THREE IMPORTANT THEORIES OF CHANGE IN ORDER TO ACCOMPLISH ITS MISSION INCLUDING: (1) PUBLIC EDUCATION: EDUCATING THE PUBLIC ON BIRDS AND CONSERVATION PRIORITIES. (2) LOBBYING: INFLUENCING LEGISLATION RELATING TO BIRDS AND CONSERVATION. (3) ELECTION-RELATED ACTIVITY: EDUCATING THE PUBLIC ABOUT CANDIDATES' RECORDS AND POSITIONS. AUDUBON ACTION FUND CURRENTLY IS ENGAGED IN STATE-WIDE WORK IN INDIANA, FLORIDA, NORTH CAROLINA, SOUTH CAROLINA, ARIZONA, COLORADO, AND NEW MEXICO. IN ADDITION, IT CONTINUES TO DEPLOY NATIONWIDE CAMPAIGNS FOCUSED ON ADVANCING OR PROTECTING AUDUBON PRIORITIES BOTH IN CONGRESS, THE ADMINISTRATION, AND IN STATE CAPITOLS. THE ACTION FUND CONTINUES TO BUILD ITS ONLINE PRESENCE THAT REACHES NEW SUPPORTERS, INCREASES THE FUND'S DONOR BASE, AND SUSTAINS MEMBERSHIP GROWTH AND PUBLIC ENGAGEMENT WELL INTO THE FUTURE. RECENT BIPARTISAN MOBILIZATION CAMPAIGNS URGED MEMBERS OF CONGRESS TO PASS LEGISLATION ADVANCING AUDUBON PRIORITIES INCLUDING: THE GROWING CLIMATE SOLUTIONS ACT (GCSA), THE BUILD BACK BETTER ACT, THE INFRASTRUCTURE INVESTMENT AND JOBS ACT (IIJA), AND THE WATER RESOURCES DEVELOPMENT ACT (WRDA). THESE CAMPAIGNS TARGETED BOTH REPUBLICANS AND DEMOCRATS AND INCLUDED THANK YOU CAMPAIGNS TOWARDS MEMBERS THAT SUPPORTED ADVANCING THESE BILLS. IN INDIANA AND ARIZONA, AUDUBON ACTION FUND WORKED TO FOSTER NEW SUPPORT FOR THE ISSUES OF CLEAN ENERGY, CONSERVATION, CLIMATE, AND WATER INCLUDING STATEWIDE PROJECTS THAT WILL PROTECT, ENHANCE, AND RESTORE IMPORTANT HABITATS FOR BIRDS AND INCREASE COMMUNITY RESILIENCE. ADDITIONALLY, AUDUBON CONTINUES TO BUILD RELATIONSHIPS WITH KEY POLICYMAKERS THAT ARE VITAL TO AUDUBON PRIORITIES INSIDE THESE STATES. COLORADO, FLORIDA, NEW MEXICO, NORTH CAROLINA, AND SOUTH CAROLINA CONTINUE TO BE IMPORTANT STATES FOR CAMPAIGNS THAT MOVE ELECTED OFFICIALS TOWARD SUPPORTING CLEAN ENERGY, CLIMATE, CONSERVATION AND WATER POLICY, AND AUDUBON ACTION FUND WILL CONTINUE TO EXPAND CAMPAIGNS IN THE FUTURE. AUDUBON ACTION FUND ENGAGED IN LIMITED POLITICAL ACTIVITIES FOCUSED ON CONSERVATION, CLIMATE, AND CLEAN ENERGY ISSUES IN FISCAL YEAR 2022. THESE POLITICAL EXPENDITURES WERE DIRECTED TOWARDS THE 2022 ELECTIONS. SPECIFICALLY, AUDUBON ACTION FUND INVESTED IN TARGETED MAIL, PRINT, AND DIGITAL ADVERTISING CAMPAIGNS IN CONGRESSIONAL AND STATE-LEVEL RACES IN VARIOUS STATES. THE ACTION FUND PUSHED FORWARD CANDIDATES THAT CHAMPION AUDUBON POLICIES THAT PROTECT BIRDS, PEOPLE, AND THE PLACES THEY NEED, INCLUDING: THE MIGRATORY BIRD PROTECTION ACT, THE INFLATION REDUCTION ACT, THE GROWING CLIMATE SOLUTIONS ACT, THE BLUE CARBON FOR OUR PLANET ACT, THE FORAGE FISH CONSERVATION ACT, THE MIGRATORY BIRDS OF THE AMERICAS CONSERVATION ENHANCEMENT ACT. ADDITIONALLY, AUDUBON ACTION FUND RAN A PILOT GET-OUT-THE-VOTE CAMPAIGN TO PUSH ACTION FUND MEMBERS TO THE POLLS TO SUPPORT BIRDS. STATES WHERE AUDUBON ACTION FUND WAS PRESENT DURING THE 2022 CYCLE, INCLUDES: AK, AR, AZ, CA, CO, FL, IL, IN, MI, MN, PA, SC, VA, AND WA. THE NATIONAL AUDUBON SOCIETY ACTION FUND POLITICAL ACTION COMMITTEE (AUDUBON ACTION FUND PAC) WAS ESTABLISHED BY AUDUBON ACTION FUND IN MAY 2022 TO FACILITATE POLITICAL CONTRIBUTIONS BY AUDUBON ACTION FUND'S RESTRICTED CLASS. AUDUBON ACTION FUND PAC WILL SUPPORT CANDIDATES WHO PRIORITIZE COMMON-SENSE SOLUTIONS TO THE GREATEST CONSERVATION CHALLENGES FACING BIRDS, PEOPLE, AND THE PLACES WE NEED. FORM 990, PART VI, SECTION A, LINE 6 AUDUBON ACTION FUND HAS THREE CLASSES OF MEMBERS: GOVERNING MEMBERS, CONTRIBUTING MEMBERS AND ASSOCIATE MEMBERS. A. GOVERNING MEMBERS CONSIST OF THE INDIVIDUALS WHO SERVE ON THE BOARD OF DIRECTORS. B. CONTRIBUTING MEMBERS CONSIST OF INDIVIDUALS WHO PAY DUES ANNUALLY. C. ASSOCIATE MEMBERS CONSIST OF INDIVIDUALS WHO AFFIRMATIVELY EXPRESS THEIR DESIRE TO BECOME MEMBERS OF THE CORPORATION AND HAVE THE RIGHT TO VOTE FOR ONE MEMBER OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A GOVERNING MEMBERS ARE AUTHORIZED TO VOTE FOR ALL BUT ONE DIRECTOR TO SIT ON THE BOARD OF DIRECTORS. THE RIGHT TO ELECT THE LAST DIRECTOR IS RESERVED TO THE CONTRIBUTING AND THE ASSOCIATE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY NATIONAL AUDUBON SOCIETY STAFF IN CONJUNCTION WITH A NATIONALLY RECOGNIZED ACCOUNTING FIRM. THE DRAFT FORM 990 IS PROVIDED TO THE FULL BOARD OF DIRECTORS OF AUDUBON ACTION FUND FOR REVIEW. THE BOARD MEETS WITH STAFF AND THE ACCOUNTING FIRM AND PROVIDES FEEDBACK. ONCE THE BOARD HAS SIGNED OFF ON THE FORM 990, AND AFTER ANY COMMENTS ARE INCORPORATED, THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C AUDUBON ACTION FUND'S CONFLICT OF INTEREST POLICY COVERS ALL DIRECTORS, PRINCIPAL OFFICERS, OR MEMBERS OF A COMMITTEE WITH BOARD DELEGATED POWERS. EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS IS REQUIRED TO SIGN AN ANNUAL STATEMENT, AND AVER THAT THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AND THERE ARE NO CONFLICTS. IN THE EVENT OF CONFLICT, THE INDIVIDUAL WHO HAS A CONFLICT MUST RECUSE THEMSELF FROM ANY PART OF ANY DISCUSSION OR DECISION THAT PERTAINS TO THE CONFLICT. THE BOARD, WITH THE ASSISTANCE OF COUNSEL, MONITORS ADHERENCE TO AND COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 AUDUBON ACTION FUND'S FORM 990 IS AVAILABLE ON ITS WEBSITE. THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS AND ANNUAL REPORT, WHICH INCORPORATES THE RESULTS OF AUDUBON ACTION FUND AND AUDUBON ACTION FUND PAC, ARE AVAILABLE TO THE PUBLIC ON NATIONAL AUDUBON SOCIETY'S WEBSITE. THE FORM 1024-A, CONFLICT OF INTEREST POLICY AND OTHER GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: WRITE-OFF OF PLEDGES -10,250. NATIONAL AUDUBON SOCIETY INC 225 VARICK STREET 7TH FLOOR NEW YORK NY 10014 131624102 CONSERVATION NY 501(C)(3) LINE 7 N/A 0 NATIONAL AUDUBON SOCIETY ACTION FUND POLITICAL ACTION COMMITTEE 1200 18TH STREET NW SUITE 500 WASHINGTON DC 20036 882913233 ENVIRON. ADVOCACY DC 527 N/A NAS AF 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 0 NATIONAL AUDUBON SOCIETY INC O 596818 FMV NATIONAL AUDUBON SOCIETY ACTION FUND POLITICAL ACTION COMMITTEE M 614 FMV NATIONAL AUDUBON SOCIETY ACTION FUND POLITICAL ACTION COMMITTEE P 441 FMV