2021-11-09T07:06:56-06:00 2020-12-31 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2020-01-01 133615533 ROCKEFELLER PHILANTHROPY ADVISORS INC ROCK 2128124330 6 WEST 48TH STREET 10TH FLOOR NEW YORK NY 10036 CHRISTOPHER WELCH PRESIDENT & CEO 2128124330 2021-11-09 1 CHRISTOPHER WELCH XXX-XX-XXXX SCOTT THOMPSETT P00741490 2125990100 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z MELISSA BERMAN 6 WEST 48TH STREET 10TH FLOOR NEW YORK NY 10036 488761018 0 X WWW.ROCKPA.ORG X 1992 DE HELP DONORS CREATE THOUGHTFUL, EFFECTIVE PHILANTHROPY THROUGHOUT THE WORLD. (SEE SCHEDULE O) RPA ASSISTS INDIVIDUALS, TRUSTS, FOUNDATIONS, & CORPORATIONS IN ACHIEVING THEIR PHILANTHROPIC GOALS. 19 18 276 18 0 0 344150346 412842348 8237939 9470908 3314955 1910609 250706 357284 355953946 424581149 136504595 242173106 0 0 43421159 43869266 5225 0 731373 63161779 73815812 243092758 359858184 112861188 64722965 455250599 573987860 57889644 106132728 397360955 467855132 X SEE SCHEDULE O 0 0 318994097 223185003 1593436 SPONSORED PROJECTS - RPA'S SPONSORED PROJECT PROGRAM ENABLES INDIVIDUALS AND GROUPS TO PURSUE A VARIETY OF SPECIALIZED CHARITABLE GRANT-MAKING PROJECTS AND ACTIVITIES CONSISTENT WITH THE GENERAL MISSION OF RPA.RPA PROVIDES ADMINISTRATIVE AND PROGRAMMATIC SUPPORT TO ENABLE FUNDERS TO DEVELOP, LAUNCH AND PROMOTE HIGH-IMPACT PROJECTS AROUND THE GLOBE. FISCAL SPONSORSHIP SUBSTANTIALLY REDUCES THE COSTS TYPICALLY ASSOCIATED WITH DEVELOPING NONPROFIT GOVERNANCE, MANAGEMENT AND OPERATIONAL INFRASTRUCTURE. RPA HAS EXTENSIVE EXPERIENCE INCUBATING START-UP, INNOVATIVE AND COMPLEX PROJECTS IN THE U.S. AND OVERSEAS. (SEE SCHEDULE O)RPA CAN:1. PROVIDE STRONG ACCOUNTING, HR, FINANCE & IT INFRASTRUCTURE. 2. DEVELOP AND MONITOR SOPHISTICATED PROJECT BUDGET AND GRANT REPORTING.3. OFFER RESEARCH, ANALYSIS, GRANTMAKING AND EVALUATION SERVICES.4. ADOPT PROJECT GOVERNANCE STRUCTURES THAT ENGAGE EXTERNAL ADVISORS, FUNDERS AND OTHER PRINCIPALS. 19566805 18857453 802485 CHARITABLE FUNDS - RPA SERVES AS A GRANT-MAKING VEHICLE THAT ENABLES A DONOR TO MAKE RECOMMENDATIONS WITH RESPECT TO HIS OR HER PHILANTHROPIC OBJECTIVES. RPA'S CHARITABLE GIVING FUND IS A FLEXIBLE, COST-EFFECTIVE WAY FOR ITS DONORS TO ACHIEVE THEIR CHARITABLE AIMS. IT IS AN OPTIMAL ALTERNATIVE FOR INDIVIDUALS, COUPLES OR FAMILIES SEEKING EXPERT PHILANTHROPIC ADVICE WITHOUT THE EXPENSE AND COMPLEXITY OF FORMING A PRIVATE FOUNDATION. 11236347 130650 7187904 GENERAL FUND/RPA CONSULTING - TO FACILITATE PHILANTHROPY AND TO SUPPORT THE GROWTH OF A VITAL, CREATIVE, NOT-FOR-PROFIT SECTOR. RPA HAS THE SKILL AND EXPERTISE TO ENGAGE CLIENTS AT ALL STAGES OF THE PHILANTHROPIC LIFE CYCLE, FROM CONCEPT AND START-UP TO ONGOING OPERATIONS AND SUCCESSION PLANNING. AS PART OF OUR MISSION OF THOUGHTFUL AND EFFECTIVE PHILANTHROPY, WE SHARE RESEARCH, BEST PRACTICES AND NEW-THINKING THAT ELEVATE THE FIELD OF PHILANTHROPY AND SUPPORT THE SECTOR. 349797249 1 1 0 1 0 1 0 0 0 1 1 0 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 776 0 1 276 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 18 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X CHRISTOPHER WELCH 2128124330 6 WEST 48TH STREET 10TH FLOOR NEW YORK NY 10036 JENNIFER KITT PRESIDENT OF CLIMATE LEADERSHIP INIT. 35.00 0.00 X 728936 0 62155 MELISSA A BERMAN PRESIDENT AND CEO 35.00 0.00 X X 580884 0 59945 NICHOLAS HODGES SENIOR VICE PRESIDENT/COO 35.00 0.50 X 429493 0 50655 WALTER SWEET EXECUTIVE SVP 35.00 0.00 X 430265 0 45129 TIMOTHY PERRY SHRIVER FOUNDER, SPONSORED PROJECT 35.00 0.00 X 399767 0 60105 JEFFREY A NESBIT EXEC. DIR., SPONSORED PROJECT 35.00 0.00 X 305815 0 26758 ROBYNN STEFFEN VP & COO, SPONSORED PROJECT 35.00 0.00 X 309172 0 12868 MARGARET HEMPEL EXECUTIVE DIRECTOR, SPONSORED PROJ. 35.00 0.00 X 300534 0 19104 YOLANDA A ARIAS-BROWNELL VP OF HR & CORP. SECRETARY 35.00 0.00 X 253269 0 47138 RENEE PRUITT VP & ASST. CORP. SECRETARY 35.00 0.00 X 245575 0 53902 JANE M LEVIKOW VP SPONSORED PROJECTS & FUNDS 35.00 0.00 X 256038 0 34216 CHRISTOPHER WELCH CHIEF FINANCIAL OFF. (AS OF 1/20) 35.00 0.50 X 239149 0 40130 WENDY O'NEIL CHAIR 1.00 0.00 X X 0 0 0 ADAM WOLFENSOHN TREASURER 1.00 0.00 X X 0 0 0 ANA MARIE ARGILAGOS BOARD MEMBER 1.00 0.00 X 0 0 0 ANAND BABU BOARD MEMBER 1.00 0.00 X 0 0 0 MAC BRODERICK BOARD MEMBER 1.00 0.00 X 0 0 0 KYUNGSUN CHUNG BOARD MEMBER 1.00 0.00 X 0 0 0 ANDREW DAYTON BOARD MEMBER 1.00 0.00 X 0 0 0 RIEN VAN GENDT BOARD MEMBER 1.00 0.00 X 0 0 0 CATHY HALSTEAD BOARD MEMBER 1.00 0.00 X 0 0 0 JUANITA T JAMES BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL QUATTRONE BOARD MEMBER 1.00 0.00 X 0 0 0 LUTHER M RAGIN JR BOARD MEMBER 1.00 0.00 X 0 0 0 PETER C ROCKEFELLER BOARD MEMBER 1.00 0.00 X 0 0 0 RYAN ROCKEFELLER BOARD MEMBER 1.00 0.00 X 0 0 0 VALERIE ROCKEFELLER BOARD MEMBER 1.00 0.00 X 0 0 0 THEO SPENCER BOARD MEMBER 1.00 0.00 X 0 0 0 ROBIN STRAWBRIDGE BOARD MEMBER 1.00 0.00 X 0 0 0 SARAH TEACHER BOARD MEMBER 1.00 0.00 X 0 0 0 4478897 0 512105 122 0 1 0 BANKABLE FRONTIER ASSOCIATES LLC 259 ELM STREET SUITE 200 SOMERVILLE MA 02144 CONSULTING 6229342 MODUSBOX INC 505 5TH AVENUE S SUITE 300 SEATTLE WA 98104 CONSULTING 1728161 EDUCATION FIRST CONSULTING LLC PO BOX 22871 SEATTLE WA 981220871 CONSULTING 1298436 ECHIDNA GIVING ADVISORS LLC 915 BATTERY STREET STE 3 SAN FRANCISCO CA 94111 CONSULTING 1170000 MSC GLOBAL CONSULTING PTE LTD NO 10-05 SHENTON HOUSE SN 068805 CONSULTING 1141000 123 10077014 402765334 13853273 412842348 ADVISORY FEES 523930 7185904 7185904 EDUCATIONAL & OTHER CO 900099 1593436 1593436 ASSESSMENT FEES 523920 689568 689568 PRI INTEREST 900099 2000 2000 9470908 1687453 1687453 230366 0 230366 230366 230366 64403025 64179869 223156 223156 223156 GRANT PROCESSING FEES 900099 79695 79695 CONTRACTUAL INCOME 900099 33222 33222 MISCELLANEOUS REVENUE 900099 14001 14001 126918 424581149 9583825 0 2154976 191773036 191773036 157000 157000 50243070 50243070 2756472 687523 1805273 263676 32235926 29747028 2409106 79792 2078990 1873986 195399 9605 4125103 3619920 471752 33431 2672775 2368230 284546 19999 436910 270941 165969 280819 88970 191849 375471 375471 686286 686286 1198000 1157457 40543 295542 215915 79627 3615295 2758135 794633 62527 3082453 2346977 681825 53651 863840 842625 21215 1051933 1036597 15336 8078 8078 349631 181878 155516 12237 182833 30424 152409 PROGRAM RELATED FEES 58654766 58654766 TEMP HELP/EMPLOYMENT AG 1450149 971489 478660 GRANTS ASSESSMENT 689567 689567 MEMBERSHIP DUES 299988 28400 271588 294251 53315 44481 196455 359858184 349797249 9329562 731373 46637591 78312695 101633299 140297190 229004516 274126219 2959785 1641727 424467 587285 3825901 3266253 855234 559648 67762940 71318736 5722767 6894360 250000 250000 455250599 573987860 7116413 15992396 46193296 87344662 3419490 2030603 1160445 765067 57889644 106132728 X 45445048 45521132 351915907 422334000 397360955 467855132 455250599 573987860 X 64722965 3259758 2511454 X 0 1 X 1 1 1 X 204486774 272311986 199971257 344150346 412842348 1433762711 204486774 272311986 199971257 344150346 412842348 1433762711 338246445 1095516266 895480 973577 2190755 3059215 1917819 9036846 22185 16007 7811 16837 14001 76841 1442876398 36091953 0.75930 0.69900 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2016 AMOUNT: $ 22,185. 2017 AMOUNT: $ 16,007. 2018 AMOUNT: $ 7,811. 2019 AMOUNT: $ 16,837. 2020 AMOUNT: $ 14,001. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 1880000 0 0 0 1880000 0 PART II-B, LINE 1: ROCKEFELLER PHILANTHROPY ADVISORS DOES NOT ENGAGE IN ANY DIRECT LOBBYING ACTIVITIES; IN CALENDAR YEAR 2020, THE ORGANIZATION FUNDED 7 SECTION 501(C)(3) TAX-EXEMPT ENTITIES THAT MAY HAVE USED THAT FUNDING TO ENGAGE IN ADVOCACY AND LEGISLATIVE INITIATIVES. 77 14259327 18857453 35377009 1 1 1177694 141088 1318782 1081826 95868 1177694 1195536 -38710 75000 1081826 1053261 142275 1195536 992827 60434 1053261 0.75830 0.24170 0 0 1938656 1549056 389600 1887245 1717197 170048 559648 DEFERRED LIABILITIES 488099 ACCRUED PENSION AND POSTRETIREMENT 243143 REFUNDABLE SECURITY DEPOSIT 33825 765067 X 431945596 3259758 4480160 7739918 424205678 375471 375471 424581149 358426170 1466023 1466023 356960147 375471 2522566 2898037 359858184 PART V, LINE 4: RPA'S ENDOWMENT CONSISTS OF ONE INDIVIDUAL DONOR-RESTRICTED ENDOWMENT FUND ESTABLISHED FOR SPECIAL CHARITABLE PROJECTS APPROVED BY ITS BOARD OF DIRECTORS. AS REQUIRED BY US GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY RPA'S BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE PRIMARY INVESTMENT OBJECTIVES OF RPA ARE TO PROVIDE FUNDS FOR CHARITABLE PROJECTS AND THE OPERATION OF RPA AND TO MAINTAIN AND ENHANCE THE VALUE OF THE INVESTMENT ASSETS. THE OVERALL INVESTMENT GOAL OF RPA, THEREFORE, IS TO ACHIEVE THE PROPER BALANCE BETWEEN PRESERVATION OF PRINCIPAL AND CURRENT SUPPORT AND THE NEED FOR REAL GROWTH AND FUTURE SUPPORT. PART X, LINE 2: RPA 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 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. RPA IS EXEMPT FROM FEDERAL INCOME TAX UNDER 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS EXCLUDED BY THE THE INTERNAL REVENUE CODE. RPA 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. RPA DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUES ATTRIBUTABLE TO CONSOLIDATED SUBSIDIARY, DROPBOX FOUNDATION 4,480,160. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO CONSOLIDATED SUBSIDIARY, DROPBOX FOUNDATION 1,466,023. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECOVERIES OF PRIOR YEAR GRANTS 1,822,566. GENERAL GRANTS ACCRUAL 700,000. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTMAKING 1346638 EAST ASIA AND THE PACIFIC 0 0 GRANTMAKING 9798448 EUROPE (INCLUDING ICELAND & GREENLAND) 1 5 GRANTMAKING 23661578 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING 1897033 NORTH AMERICA 4 1 GRANTMAKING 1970234 SOUTH AMERICA 0 0 GRANTMAKING 912860 SOUTH ASIA 0 0 GRANTMAKING 3672351 SUB-SAHARAN AFRICA 0 4 GRANTMAKING 6983928 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 INVESTMENTS 6894360 5 10 0 0 5 10 50243070 6894360 57137430 EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL 5487500 WIRE EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL 2369891 WIRE MIDDLE EAST AND NORTH AFRICA GENERAL 1500000 WIRE EAST ASIA AND THE PACIFIC GENERAL 970000 WIRE SUB-SAHARAN AFRICA GENERAL 900000 WIRE EAST ASIA AND THE PACIFIC GENERAL 804927 WIRE EAST ASIA AND THE PACIFIC GENERAL 800000 WIRE EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL 800000 WIRE SOUTH ASIA GENERAL 800000 WIRE EUROPE (INCLUDING ICELAND & GREENLAND) GENERAL 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TO REDUCE THE LIKELIHOOD THAT GRANTS RECOMMENDED OR ADMINISTERED BY ROCKEFELLER PHILANTHROPY ADVISORS, INC., WILL BE DIVERTED FOR INAPPROPRIATE PURPOSES, THE ORGANIZATION HAS ADOPTED GENERAL PRINCIPLES, PRACTICES, AND DUE DILIGENCE PROCEDURES THAT INCLUDE COMPLIANCE WITH IRS GUIDELINES AND OTHER INDUSTRY BEST PRACTICES AND MORE SPECIFICALLY INCLUDE THE FOLLOWING: 1. ASSESSING CHARITABLE PURPOSE AND INTENT. 2. CONDUCTING AN ANTI-TERRORISM SCREEN. 3. VERIFYING EXEMPT STATUS. 4. COMPLETING A RISK ASSESSMENT AND, IF NECESSARY, A MORE DETAILEDREVIEW. 5. CREATION OF WRITTEN AGREEMENTS. 6. MONITORING FOR COMPLIANCE POST-GRANT BASED ON INDIVIDUAL CIRCUMSTANCES FOR BOTH PROGRAM AND FINANCIAL REPORTING. ALL GRANTS ISSUED BY ROCKEFELLER PHILANTHROPY ADVISORS ARE GENERAL SUPPORT GRANTS; TO THE EXTENT ANY ADDITIONAL INFORMATION IS REQUIRED ABOUT A SPECIFIC GRANT, THAT INFORMATION IS AVAILABLE UPON REQUEST. TO THE EXTENT, THAT ROCKEFELLER PHILANTHROPY ADVISORS MAKES GRANTS TO INDIVIDUALS (AS PART OF A SPONSORED PROJECT), IT REQUIRES GRANTEES TO COMPLY WITH BOARD APPROVED POLICY ON GRANTS TO INDIVIDUALS, INCLUDING: SIGN A GRANT AGREEMENT AND COMMIT TO HAVING QUARTERLY CALLS WITH ROCKEFELLER STAFF TO SHARE UPDATES ON THE STATUS OF THE PROJECT AND PROVIDE INFORMATION TO SUPPORT THE FUNDER'S ENGAGEMENT. IN ADDITION, THE GRANTEES ARE REQUIRED TO COMPLETE YEAR END NARRATIVE AND FINANCIAL REPORTS ON THEIR PROJECT ACTIVITIES, DELIVERABLES, IMPACT AND LEARNING. X X X X 0 0 0 0 0 0 0 1 0 JENNIFER KITT PRESIDENT OF CLIMATE LEADERSHIP INIT 550383 0 178553 0 0 0 25650 0 36505 0 791091 0 0 0 MELISSA A BERMAN PRESIDENT AND CEO 475884 0 105000 0 0 0 24391 0 35554 0 640829 0 0 0 NICHOLAS HODGES SENIOR VICE PRESIDENT/COO 379481 0 50012 0 0 0 25650 0 25005 0 480148 0 0 0 WALTER SWEET EXECUTIVE SVP 380669 0 49596 0 0 0 23423 0 21706 0 475394 0 0 0 TIMOTHY PERRY SHRIVER FOUNDER, SPONSORED PROJECT 399767 0 0 0 0 0 23600 0 36505 0 459872 0 0 0 JEFFREY A NESBIT EXEC. DIR., SPONSORED PROJECT 305815 0 0 0 0 0 25650 0 1108 0 332573 0 0 0 ROBYNN STEFFEN VP & COO, SPONSORED PROJECT 309172 0 0 0 0 0 11813 0 1055 0 322040 0 0 0 MARGARET HEMPEL EXECUTIVE DIRECTOR, SPONSORED PROJ. 300534 0 0 0 0 0 18000 0 1104 0 319638 0 0 0 YOLANDA A ARIAS-BROWNELL VP OF HR & CORP. SECRETARY 221833 0 31436 0 0 0 22612 0 24526 0 300407 0 0 0 RENEE PRUITT VP & ASST. CORP. SECRETARY 214390 0 31185 0 0 0 22320 0 31582 0 299477 0 0 0 JANE M LEVIKOW VP SPONSORED PROJECTS & FUNDS 226128 0 29910 0 0 0 21444 0 12772 0 290254 0 0 0 CHRISTOPHER WELCH CHIEF FINANCIAL OFF. (AS OF 1/20) 239149 0 0 0 0 0 8438 0 31692 0 279279 0 0 0 PART I, LINE 7 RPA HAS A PERFORMANCE BASED INCENTIVE COMPENSATION PLAN. EMPLOYEES OF RPA CAN EARN INCENTIVE COMPENSATION IF THEY MEET THE CRITERIA OUTLINED IN THEIR WORK PLANS. THESE WORK PLANS ARE REVIEWED AND APPROVED BY EACH EMPLOYEE'S RESPECTIVE SUPERIORS AND RPA'S CEO. THE CEO IS ELIGIBLE TO PARTICIPATE IN THE INCENTIVE COMPENSATION PLAN AS WELL; HOWEVER, MS. BERMAN'S WORK PLAN IS REVIEWED BY THE BOARD OF DIRECTORS AND HER INCENTIVE COMPENSATION PAYMENTS ARE REVIEWED AND APPROVED BY THE BOARD (AND SHE RECUSES HERSELF FROM THOSE DELIBERATIONS). X 32 13853273 FMV 0 1 1 SCHEDULE M, PART I, LINE 31: ROCKEFELLER PHILANTHROPY ADVISORS RESERVES THE RIGHT TO DECLINE ANY CONTRIBUTION THAT IS UNACCEPTABLE TO THE ORGANIZATION, TO VERIFY THE SOURCE OF ANY NONCASH CONTRIBUTIONS, AND IN THE CASE OF NONMARKETABLE ASSETS, TO REQUIRE AN INDEPENDENT APPRAISAL TO DETERMINE THE FAIR MARKET VALUE OF THE ITEM. SCHEDULE M, PART I, LINE 32B: THE ORGANIZATION USES JP MORGAN CHASE TO RECEIVE AND SELL DONATED SECURITIES. GENERAL STATEMENT REGARDING THE IMPACT OF COVID-19 ON THE ORGANIZATION THE COVID-19 PANDEMIC, WHOSE EFFECTS FIRST BECAME KNOWN IN JANUARY 2020, IS HAVING A BROAD AND VARIED IMPACT ON COMMERCE AND FINANCIAL MARKETS AROUND THE WORLD. RPA IS CLOSELY MONITORING ITS INVESTMENT PORTFOLIO AND ITS LIQUIDITY AND IS ACTIVELY WORKING WITH ITS PROJECTS, DONORS AND CONSTITUENTS TO MINIMIZE THE IMPACT ON OUR PROGRAMS AND MISSION IMPACT. THE EXTENT OF THE IMPACT OF COVID-19 ON RPA'S OPERATIONAL AND FINANCIAL PERFORMANCE WILL DEPEND ON CERTAIN DEVELOPMENTS, INCLUDING THE DURATION AND SPREAD OF THE OUTBREAK AND ITS IMPACT ON RPA'S PROJECTS, EMPLOYEES, AND SERVICE PROVIDERS, ALL OF WHICH AT PRESENT, CANNOT BE DETERMINED. ACCORDINGLY, THE EXTENT TO WHICH COVID-19 MAY IMPACT RPA'S CONSOLIDATED FINANCIAL POSITION AND CHANGES IN NET ASSETS AND CASH FLOWS IS UNCERTAIN AND THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS INCLUDE NO ADJUSTMENTS RELATING TO THE EFFECTS OF THIS PANDEMIC. FORM 990, PART III, LINE 1: ORGANIZATION'S MISSION ROCKEFELLER PHILANTHROPY ADVISORS (RPA) AIMS TO ENCOURAGE THOUGHTFUL, EFFECTIVE PHILANTHROPY THROUGHOUT THE WORLD. TO THIS END, RPA DEVELOPS, AND MANAGES CHARITABLE PROGRAMS; CONDUCTS RESEARCH, AUTHORS PUBLICATIONS AND PROVIDES GUIDANCE ON CHARITABLE GIVING AND PHILANTHROPY; AND OFFERS PROGRAMMATIC, ADMINISTRATIVE AND GRANT-MAKING SUPPORT TO DONORS, ASSISTING INDIVIDUALS, INSTITUTIONS, GOVERNMENT AGENCIES AND GROUPS IN ACHIEVING THEIR PHILANTHROPIC GOALS. CURRENTLY, RPA WORKS WITH MORE THAN 650 DONORS, FACILITATING APPROXIMATELY $240 MILLION IN GRANTS AND SOCIAL INVESTMENT TO MORE THAN 60 COUNTRIES IN AFRICA, ASIA-PACIFIC, THE CARIBBEAN, EUROPE, LATIN AMERICA AND NORTH AMERICA. RPA'S BROAD RANGE OF WORK INCLUDES: 1. ADVISING DONORS REGARDING THE ARTICULATION AND IMPLEMENTATION OF CHARITABLE PROGRAMMING; 2. MANAGING A CHARITABLE GIVING FUND TO PROVIDE DONORS WITH A FLEXIBLE, COST-EFFECTIVE WAY TO REACH THEIR CHARITABLE GOALS; 3. PROVIDING FISCAL, ADMINISTRATIVE AND PROGRAMMATIC SUPPORT TO INDIVIDUALS AND GROUPS SEEKING TO PURSUE A VARIETY OF SPECIALIZED CHARITABLE PROGRAMMING CONSISTENT WITH THE GENERAL MISSION OF RPA; AND 4. SERVING AS A THOUGHT-LEADER IN THE PHILANTHROPIC COMMUNITY, AUTHORING PUBLICATIONS AND CONVENING EXPERTS TO DISCUSS CURRENT TOPICS IN PHILANTHROPY AND STRENGTHEN THE SECTOR. FORM 990, PART VI, SECTION A, LINE 2 FAMILY/BUSINESS RELATIONSHIPS BOARD MEMBERS, PETER C. ROCKEFELLER, VALERIE ROCKEFELLER, AND RYAN ROCKEFELLER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B PROCESS USED TO REVIEW FORM 990 RPA HIRES AN INDEPENDENT ACCOUNTING FIRM TO PREPARE AND REVIEW THE ORGANIZATION'S FORM 990 BASED ON INFORMATION PROVIDED BY RPA'S ACCOUNTING STAFF. A COPY OF THE FORM 990 IS DISTRIBUTED TO THE ORGANIZATION'S AUDIT COMMITTEE FOR REVIEW PRIOR TO FILING WITH THE IRS. A COPY OF THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD OF DIRECTORS ONCE THE AUDIT COMMITTEE HAS APPROVED IT FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING & ENFORCEMENT: CONFLICT OF INTEREST POLICY THE SECRETARY OF RPA ANNUALLY CIRCULATES A DISCLOSURE FORM FOR DIRECTORS AND STAFF TO LIST ORGANIZATIONS IN WHICH THEY OR THEIR SPOUSES OR CHILDREN PLAY A FIDUCIARY OR LEADING ROLE. IN ADDITION, DIRECTORS AND STAFF WILL LIST THOSE ORGANIZATIONS IN WHICH THEY, A SPOUSE OR A CHILD HOLD A SIGNIFICANT FINANCIAL INTEREST AND WHICH HAVE A BUSINESS RELATIONSHIP WITH RPA. ON THE SAME FORM, DIRECTORS AND STAFF ACKNOWLEDGE THAT THEY UNDERSTAND AND ADHERE TO RPA'S CONFLICT OF INTEREST POLICY AND PROCEDURE. DIRECTORS AND STAFF WILL INFORM THE SECRETARY OF RPA OF ANY CHANGES OR NEW RELATIONSHIPS. IF A POTENTIAL CONFLICT EXISTS, INVOLVED PARTIES WILL DISCLOSE THE POTENTIAL CONFLICT AND EXCUSE THEMSELVES FROM DISCUSSION OR ANY VOTE RELATED TO THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION RPA IS COMMITTED TO RECRUITING, RETAINING, AND MOTIVATING HIGHLY QUALIFIED AND HIGH-PERFORMING STAFF, AND PROVIDING A MARKET COMPETITIVE COMPENSATION AND BENEFITS PACKAGE, LINKED TO THE SUCCESS OF THE INDIVIDUAL, THE ORGANIZATION AND ITS MISSION-DRIVEN OUTCOMES. RPA PRIMARILY COMPARES COMPENSATION TO LARGER FOUNDATIONS, SMALL TO MID-SIZE CONSULTING ORGANIZATIONS, AND SIMILARLY-SITUATED NON-PROFITS IN THE REGIONS IN WHICH OUR OFFICES ARE LOCATED. RPA IS COMMITTED TO BOTH EXTERNAL COMPETITIVENESS AND INTERNAL EQUITY FOR ITS COMPENSATION PROGRAM PRACTICES. EMPLOYEE POLICIES: RPA'S PERFORMANCE AND COMPENSATION PLANS, INCLUDING BUDGETS, ARE APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. THE FOLLOWING IS A SUMMARY OF THE GENERAL PRINCIPLES ON WHICH RPA'S PERFORMANCE ASSESSMENT AND COMPENSATION PROCESSES ARE BASED. PERFORMANCE REVIEW AND COMPENSATION DECISIONS AT RPA ARE MADE ON THE BASIS OF A BOARD-APPROVED PERFORMANCE APPRAISAL FORM, WHICH ESTABLISHES PERFORMANCE STANDARDS AND IMPORTANT VALUES THAT ARE EXPECTED OF ALL EMPLOYEES. AT THE BEGINNING OF EACH CALENDAR YEAR, EACH RPA EMPLOYEE DEVELOPS A PERFORMANCE PLAN THAT HIS/HER SUPERVISOR AND THE PRESIDENT OF RPA MUST APPROVE. ELIGIBLE EMPLOYEES ALSO ESTABLISH SPECIFIC GOALS FOR INCENTIVE COMPENSATION PAYMENTS. AT THE END OF THE CALENDAR YEAR, AN EMPLOYEE AND HIS/HER SUPERVISOR REVIEW HOW THE EMPLOYEE HAS PERFORMED AGAINST THIS PLAN AND THE PERFORMANCE STANDARDS. SUPERVISORS COMPLETE THE PERFORMANCE APPRAISAL FORM IN WRITING, AND RECOMMEND SALARY INCREASES (AS WELL AS INCENTIVE PAYMENTS FOR ELIGIBLE EMPLOYEES) BASED ON PERFORMANCE. BOTH SUPERVISOR AND EMPLOYEE MUST SIGN THE PERFORMANCE APPRAISAL FORM. SALARY ADJUSTMENTS AND INCENTIVE COMPENSATION PAYMENTS MUST BE APPROVED BY THE PRESIDENT OF RPA. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS TO THE PUBLIC THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. FORM 990, PART IX, LINE 24A PROGRAM RELATED FEES PROGRAM RELATED FEES ARE CONSULTING EXPENSES INCURRED BY THE SPONSORED PROJECTS. CONSULTING SERVICES INCLUDE BUT ARE NOT LIMITED TO PROGRAM DESIGN AND IMPLEMENTATION, RESEARCH, COMMUNICATION, EVALUATION AND ORGANIZATIONAL DEVELOPMENT. FORM 990, PART XI, LINE 9: RECOVERIES OF PRIOR YEAR GRANTS 1,822,566. GENERAL GRANTS ACCRUAL 700,000. PENSION RELATED COSTS -11,112. 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