CONSERVATION COUNCIL OF NATIONS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- CONSERVATION COUNCIL OF NATIONS (EIN 27-3152104)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-13
- IRS object ID
- 202303179349305630
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-13T12:12:09-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 260794367 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UHY ADVISORS MID-ATLANTIC MD INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8601 ROBERT FULTON DRIVE SUITE 210 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21046 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273152104 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONSERVATION COUNCIL OF NATIONS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CONS | BusinessNameControlTxt |
| Phone | 2024714222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 POTOMAC ST NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20007 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID BARRON | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2024714222 | PhoneNum |
| Signature | 2023-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAVID | PersonFirstNm |
| Person Last | BARRON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATSIARYNA VASILIEV | PreparerPersonNm |
| PTIN | P02167272 | PTIN |
| Phone | 4107205220 | PhoneNum |
| Preparation | 2023-11-07 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID BARRON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 POTOMAC ST NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,706,119 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | INTERNATIONALCONSERVATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | TO BUILD AND MAINTAIN THE WORLD'S STRONGEST NETWORK OF POLICYMAKERS, CORPORATIONS, AND NGO'S TO PROMOTE THE EFFICIENT AND BENEFICIAL USE OF NATURAL RESOURCES AND EFFECTIVE TRANSNATIONAL CONSERVATION SOLUTIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 13 | TotalEmployeeCnt |
| Total Volunteers | 41 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,964,374 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,698,077 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $826 | PYOtherRevenueAmt |
| CY Other Revenue | $8,042 | CYOtherRevenueAmt |
| PY Total Revenue | $2,965,200 | PYTotalRevenueAmt |
| CY Total Revenue | $2,706,119 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,454,789 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,361,172 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $23,540 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,010,352 | PYOtherExpensesAmt |
| CY Other Expenses | $1,721,377 | CYOtherExpensesAmt |
| PY Total Expenses | $2,465,141 | PYTotalExpensesAmt |
| CY Total Expenses | $3,082,549 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $500,059 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$376,430 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $937,905 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,445,210 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $473,457 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,357,192 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $464,448 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $88,018 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO BUILD AND MAINTAIN THE WORLD'S STRONGEST NETWORK OF POLICYMAKERS, CORPORATIONS, AND NGO'S TO PROMOTE THE EFFICIENT AND BENEFICIAL USE OF NATURAL RESOURCES AND EFFECTIVE TRANSNATIONAL CONSERVATION SOLUTIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,729,294 | ExpenseAmt |
| Desc | CONDUCTED EDUCATIONAL ACTIVITIES ON IMPORTANT CONSERVATION PRIORITIES, WITH A FOCUS ON AFRICA AND LATIN AMERICA; SUPPORTED THE DEVELOPMENT OF PARLIAMENTARY CONSERVATION CAUCUSES IN SEVERAL AFRICAN AND LATIN AMERICAN NATIONS; ORGANIZED INTERNATIONAL EVENTS AND BRIEFINGS FOR PARLIAMENTARY CAUCUSES, MEMBERS OF THE JUDICIARY AND OTHERS IN SUPPORT OF PRIORITY ISSUES; AND EXPANDED MULTILATERAL AND OTHER PARTNERSHIPS TO SUPPORT ITS WORK WITH OTHER CAUCUSES GLOBALLY. | Desc |
| Total Program Service Expenses | $2,729,294 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 13 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BILLY LAWRENCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2024714222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 POTOMAC STREET | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20007 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DAVID H BARRON | ||||||||
| CHAIRMAN | 40.00 | 10.00 | Yes (X) | Yes (X) | $240,979 | $56,521 | $18,512 | |
| CLARE S FALCONE | ||||||||
| SECRETARY | 40.00 | 10.00 | Yes (X) | Yes (X) | $80,500 | $28,250 | $4,350 | |
| SUSAN H LYLIS | ||||||||
| VICE PRESIDENT | 10.00 | 40.00 | Yes (X) | Yes (X) | $75,740 | $139,260 | $25,368 | |
| HIH ERMIAS SAHLE SELASSIE | ||||||||
| DIRECTOR | 0.15 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM H BENNETT | ||||||||
| DIRECTOR | 0.15 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM STIERS | ||||||||
| DIRECTOR | 0.15 | Yes (X) | $0 | $0 | $0 | |||
| ZACHARY I MANIS | ||||||||
| DIRECTOR | 0.15 | Yes (X) | $0 | $0 | $0 | |||
| JOHN B GANTT JR | ||||||||
| PRESIDENT OF ICCF AND CEO OF CCN | 10.00 | 40.00 | Yes (X) | $106,240 | $215,000 | $60,998 | ||
| FRED BRIZZI | ||||||||
| DIRECTOR OF COMMUNICATION | 30.00 | 10.00 | $117,883 | $42,117 | $6,400 | Yes (X) | ||
| TODD KOENINGS | ||||||||
| DIRECTOR OF INTERNATIONAL CONSERVATION CORPS | 40.00 | 0.00 | $130,000 | $0 | $31,100 | Yes (X) | ||
| JAIME CAVELIER | ||||||||
| VICE PRESIDENT OF STRATEGIC PARTNERSHIPS | 30.00 | 10.00 | $88,267 | $23,733 | $0 | Yes (X) | ||
| ROBERT MIDDLEBROOKS | ||||||||
| FINANCE DIRECTOR | 40.00 | 10.00 | $106,625 | $26,625 | $8,088 | Yes (X) | ||
| DONNELL OCKER | ||||||||
| DEVELOPMENT DIRECTOR | 10.00 | 30.00 | $20,001 | $80,000 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $966,235 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $611,506 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $154,816 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN GANTT | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 DOLLEY MADISON BLVD | AddressLine1Txt |
| City | MCLEAN | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT AND PROGRAMATIC SERVICES | ServicesDesc |
| Compensation | $106,240 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $245,000 | RelatedOrganizationsAmt |
| Government Grants | $787,526 | GovernmentGrantsAmt |
| All Other Contributions | $1,665,551 | AllOtherContributionsAmt |
| Total Contributions | $2,698,077 | TotalContributionsAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $8,042 | TotalRevenueColumnAmt |
| Exclusion | $8,042 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,042 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,706,119 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,042 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $527,415 | TotalAmt |
| Program Services | $445,072 | ProgramServicesAmt |
| Management And General | $82,343 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $692,651 | TotalAmt |
| Program Services | $539,560 | ProgramServicesAmt |
| Management And General | $133,091 | ManagementAndGeneralAmt |
| Fundraising | $20,000 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,606 | TotalAmt |
| Program Services | $10,298 | ProgramServicesAmt |
| Management And General | $3,308 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,560 | TotalAmt |
| Program Services | $39,193 | ProgramServicesAmt |
| Management And General | $10,585 | ManagementAndGeneralAmt |
| Fundraising | $1,782 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,940 | TotalAmt |
| Program Services | $59,233 | ProgramServicesAmt |
| Management And General | $15,189 | ManagementAndGeneralAmt |
| Fundraising | $1,518 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,191 | TotalAmt |
| Management And General | $25,191 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,440 | TotalAmt |
| Management And General | $13,440 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $763,732 | TotalAmt |
| Program Services | $742,932 | ProgramServicesAmt |
| Management And General | $20,800 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,675 | TotalAmt |
| Program Services | $45,082 | ProgramServicesAmt |
| Management And General | $7,353 | ManagementAndGeneralAmt |
| Fundraising | $240 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,677 | TotalAmt |
| Program Services | $18,677 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $530,349 | TotalAmt |
| Program Services | $521,334 | ProgramServicesAmt |
| Management And General | $9,015 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,676 | TotalAmt |
| Program Services | $247,133 | ProgramServicesAmt |
| Management And General | $2,543 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,738 | TotalAmt |
| Program Services | $15,097 | ProgramServicesAmt |
| Management And General | $6,641 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMUNICATIONS | Desc |
| Total | $45,899 | TotalAmt |
| Program Services | $45,683 | ProgramServicesAmt |
| Management And General | $216 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,082,549 | TotalAmt |
| Program Services | $2,729,294 | ProgramServicesAmt |
| Management And General | $329,715 | ManagementAndGeneralAmt |
| Fundraising | $23,540 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $647,213 | BOYAmt |
| EOY | $298,638 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $283,620 | BOYAmt |
| EOY | $1,133,247 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,072 | BOYAmt |
| EOY | $13,325 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $937,905 | BOYAmt |
| EOY | $1,445,210 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,305 | BOYAmt |
| EOY | $233,812 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,541 | BOYAmt |
| EOY | $755,576 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,521 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,090 | BOYAmt |
| EOY | $367,804 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $473,457 | BOYAmt |
| EOY | $1,357,192 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,456 | BOYAmt |
| EOY | $50,069 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $413,992 | BOYAmt |
| EOY | $37,949 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $464,448 | BOYAmt |
| EOY | $88,018 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $937,905 | BOYAmt |
| EOY | $1,445,210 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$376,430 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,391,851 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,465,312 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,047,191 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,964,374 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,698,077 | CurrentTaxYearAmt |
| Total | $10,566,805 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,391,851 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,465,312 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,047,191 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,964,374 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,698,077 | CurrentTaxYearAmt |
| Total | $10,566,805 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $256,974 | SubstantialContributorsTotAmt |
| Public Support Total170 | $10,309,831 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $826 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,042 | CurrentTaxYearAmt |
| Total | $8,868 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $10,575,673 | TotalSupportAmt |
| Public Support CY170 | 0.97490 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99990 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO RELATED PARTY | Desc |
| Amt | $367,804 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $367,804 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,706,119 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,706,119 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,706,119 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,082,549 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,082,549 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,082,549 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | NO PROVISION FOR INCOME TAXES IS REQUIRED AS OF DECEMBER 31, 2022, SINCE THE COUNCIL HAD NO UNRELATED BUSINESS INCOME DURING THE YEAR. MANAGEMENT ANNUALLY REVIEWS ITS TAX POSITIONS AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | 0 | 1 | PROGRAM SERVICES | CONSERVATION SUPPORT | $439,353 |
| SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, | 0 | 5 | PROGRAM SERVICES | CONSERVATION SUPPORT | $396,171 |
| SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, | 0 | 8 | PROGRAM SERVICES | CONSERVATION SUPPORT | $694,584 |
| SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, | 0 | 5 | PROGRAM SERVICES | CONSERVATION SUPPORT | $419,647 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 19 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 19 | TotalEmployeeCnt |
| Subtotal Spent | $1,949,755 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $1,949,755 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | THE COUNCIL MONITORS EXPENSES AND OPERATIONS THROUGH MEETINGS WITH STAFF AND MANAGEMENT AND REVIEW OF EXPENSE ACTIVITIES. |
| PART III ACCOUNTING METHOD: |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOHN B GANTT JR | ||||||||||||||
| PRESIDENT OF ICCF AND CEO OF CCN | $106,240 | $215,000 | $0 | $0 | $0 | $0 | $0 | $6,539 | $0 | $54,459 | $106,240 | $275,998 | $0 | $0 |
| DAVID H BARRON | ||||||||||||||
| CHAIRMAN | $240,979 | $56,521 | $0 | $0 | $0 | $0 | $9,639 | $2,261 | $5,356 | $1,256 | $255,974 | $60,038 | $0 | $0 |
| SUSAN H LYLIS | ||||||||||||||
| VICE PRESIDENT | $75,740 | $139,260 | $0 | $0 | $0 | $0 | $1,630 | $5,570 | $4,112 | $14,056 | $81,482 | $158,886 | $0 | $0 |
| FRED BRIZZI | ||||||||||||||
| DIRECTOR OF COMMUNICATION | $117,883 | $42,117 | $0 | $0 | $0 | $0 | $4,715 | $1,685 | $0 | $0 | $122,598 | $43,802 | $0 | $0 |
| TODD KOENINGS | ||||||||||||||
| DIRECTOR OF INTERNATIONAL CONSERVATI | $130,000 | $0 | $0 | $0 | $0 | $0 | $5,200 | $0 | $25,900 | $0 | $161,100 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE COUNCIL HAS DELEGATED CONTROL OVER ACCOUNTING AND MANAGEMENT TO THE INTERNATION CONSERVATION CAUCUS FOUNDATION'S PRESIDENT AND THEIR ACCOUNTING TEAM. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING. THE ORGANIZATION'S MANAGEMENT AND FULL BOARD OF DIRECTORS REVIEW AND APPROVE THE 990 PRIOR TO SUBMISSION TO THE IRS. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND THE FORM 990 ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | BANK SERVICE FEES: PROGRAM SERVICE EXPENSES 10,924. MANAGEMENT AND GENERAL EXPENSES 9,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,424. PROFESSIONAL SERVICES AND CONTRACT LABOR: PROGRAM SERVICE EXPENSES 732,008. MANAGEMENT AND GENERAL EXPENSES 11,300. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 743,308. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL CONSERVATION CAUCUS FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 POTOMAC STREET | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 830449176 | EIN |
| Primary Activities | TO ADVANCE U.S. LEADERSHIP IN INTERNATIONAL CONSERVATION | PrimaryActivitiesTxt |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Public Charity Status | PUBLICLY SUPPOTED OR | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| INTERNATIONAL CONSERVATION CAUCUS FOUNDATION | ||
| C | $245,000 | FAIR VALUE |
| INTERNATIONAL CONSERVATION CAUCUS FOUNDATION | ||
| Q | $367,804 | FAIR VALUE |