Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
National Audubon Society Inc
Employer identification number
13-1624102
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
61,373,956
65,301,714
67,439,007
68,447,938
70,744,352
333,306,967
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
61,373,956
65,301,714
67,439,007
68,447,938
70,744,352
333,306,967
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
7,391,603
6
Public support. Subtract line 5 from line 4.
325,915,364
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
61,373,956
65,301,714
67,439,007
68,447,938
70,744,352
333,306,967
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
8,230,208
12,815,847
9,217,774
8,901,149
8,833,939
47,998,917
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
1,085,718
1,729,587
1,092,696
1,096,494
5,004,495
11
Total support (Add lines 7 through 10).
386,310,379
12
Gross receipts from related activities, etc. (see instructions)
..................
12
25,204,134
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
84.366 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
82.410 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
National Audubon Society Inc
Employer identification number
13-1624102
Return Reference
Explanation
Form 990, Part III, Line 1, Description of Mission (continued)
A POWERFUL COMBINATION OF SCIENCE, EDUCATION AND POLICY EXPERTISE COMBINE IN EFFORTS RANGING FROM PROTECTION AND RESTORATION OF LOCAL HABITATS TO THE IMPLEMENTATION OF POLICIES THAT SAFEGUARD BIRDS, OTHER WILDLIFE AND THE RESOURCES THAT SUSTAIN US ALL IN THE U.S. AND ACROSS THE AMERICAS. NATIONAL AUDUBON SOCIETY, INC. ("AUDUBON") WAS INCORPORATED IN 1905. Form 990, Part III, Line 4a, Program Service Accomplishments: Field Conservation: Audubon's strategic plan "Roadmap for Hemispheric conservation" enables Audubon to deliver conservation impact at scale. The flyways traveled by migratory birds each spring and fall inspired Audubon's model for organizational alignment. By working toward common flyway conservation goals, we have greater impact. Also, by coordinating resources and expertise, we increase our efficiency across the network. Audubon and its unparalleled network of state offices, chapters, centers and important bird areas, integrate science, education and policy in a comprehensive strategy to protect birds and their habitats. Field staff lead volunteers and partners in hands-on restoration and stewardship of critical habitat, engage diverse audiences in conservation action in their communities, and promote environmentally sound public policy, including: 1. Putting working lands to work for birds and people: Partnering with landowners to make working lands work for birds, people and communities. 2. Sharing our seas and shores: Protection the vital habitat along America's coasts where people and birds intersect. 3. Saving Important Bird Areas: Identifying the most important places for birds. 4. Shaping a healthy climate and clean energy future: Reducing and mitigating the impacts of climate change and fostering a clean energy future. 5. Creating bird-friendly communities: Working with communities to improve urban habitat for birds and other wildlife. Some of Audubon's accomplishments in field conservation include work to replant marsh grasses and refurbish waterways to future-proof endangered tidal salt marshes against the threat of sea-level rise. during the year, Our scientists also partnered with Esri to map coastal habitats vulnerable to sea-level rise along the Atlantic Flyway, identify critical bird areas in the Arctic, and find Marbled Murrelet breeding habitat in Washington. our efforts to pass the restore act and establish a gulf-wide stewardship plan led to the first installment for audubon of funding from the National Fish and Wildlife Foundation to get those restoration projects started. A coalition of organizations led by Audubon is scoring major conservation victories by mobilizing more than 20,000 activists to protect water rights and save habitats along western rivers threatened by drought, invasive species, and unsustainable water management. Audubon and its conservation partners in the Bahamas signed a memorandum of understanding to collaborate on maintaining critical bird habitat in the Joulter Cays and at other sites around the island chain. In coastal Chile, Audubon and its local partners saved a parcel of land that supports 20 percent of the global population of Hudsonian Godwits. Form 990, Part III, Line 4b, Program Service Accomplishments: National Conservation: National Conservation programs provide strategy, expertise and leadership for Audubon's conservation work at both national and field levels, and integrate all efforts for maximum effectiveness. - the science program encompasses activities such as assistance with conservation planning, ecological analysis, environmental sciences, bird migration studies and coordinating the efforts of hundreds of thousands of volunteers (citizen scientists) to monitor bird populations and habitat. Audubon's science team spent seven years analyzing data from the Christmas Bird Count and Breeding Bird Survey. The team discovered that more than 300 of America's most beloved birds will be threatened or endangered by 2080 due to the changes wrought by global warming. -the public policy program employs a combination of strategies, from advancing transformational policies that reduce carbon emissions and support well-sited green energy to leading adaptive land management practices that mitigate the impact of seas level rise and climate change. The policy program supports large state and multi-state efforts such as the restoration of large iconic ecosystems, including the Arctic slope in Alaska, the wetlands of the Everglades, the Mississippi River Delta and the Northeast's Long Island Sound, protection of 2,766 Important Bird Areas converging 397 million acres of public and private lands in the United states, and safeguarding common sense laws like the Clean Air Act, clean Water Act, Endangered Species Act and the Neotropical migratory Bird Conservation Act. Some key accomplishments of the policy group included its work on the RESTORE Act, Department of Energy bird-friendly guidelines for wind siting that both protect birds and habitat, and a victory in California that led to California being the first state to ban the use of lead ammunition in hunting -The Community Conservation and Education program continues to inspire more people in more places to value and protect the natural world. Audubon Centers reached more than one million visitors. Programs like Audubon at Home, Urban oasis and Lights Out empowered people to make bird-friendly lifestyle choices. Partnership efforts like Toyota and Audubon's TogetherGreen continue to help diversify the environmental movement through fellowships, grants, and volunteer activities. - The international Alliances program protects the birds and biodiversity of the Americas. Providing science, educational and policy development tools to build the conservation capacities of in-country organizations directly involved in the fate of key landscapes in lasting America and the Caribbean Audubon collaborates with international partners to extend a web of protection throughout the Western hemisphere. Audubon's communication efforts included a wide range of publication and strategies to engage a broad and diverse audience in our conservation work. These include websites, social media, email marketing, and printed materials such as Audubon Magazine which reached 1.6 million readers. Climate Initiative Rider In September 2014, National Audubon launched a major Climate Iinitiative based on compelling, groundbreaking science that reveals the existential threat to birds caused by climate change. The report is the culmination of six years of research utilizing more than 100 years of observations from our citizen scientists to examine the climatic conditions that 588 North American bird species need to survive-and considers how each will fare in a warming world. The results indicate that 314 species, more than half of America's birds are in peril. The goal of Audubon's Climate Initiative is to create far greater demand for change on the climate issue. We will build a sustained grassroots influence among our [800k] members, and the 47 million birdwatchers in this country to spur action to (1) protect and monitor climate strongholds, places where birds will have the best chance to survive, and (2) influence local, state and federal policies and regulation that reduce greenhouse gases, and pass legislation to combat climate change. Form 990, Part VI, Section A, Line 4 Audubon amended its bylaws to bring Audubon into compliance with the non-profit revitalization act and to modernize and conform the by-laws to current practices. Form 990, Part VI, Section A, Line 6 Under the bylaws, any individual or organization approving the purposes and objectives of the National Audubon Society is eligible for membership. The members elect the Board of Directors at the annual meeting.
Form 990, Part VI, Section A, Line 7a
Audubon's bylaws authorize its members to elect the individuals that shall serve on the Board of Directors.
Form 990, Part VI, Section B, Line 11
The Form 990 is prepared by a nationally renowned accounting firm and reviewed by the full Board of Directors of the National Audubon Society prior to its electronic filing with the Internal Revenue Service. After the Form 990 has been reviewed by management and the Board Audit & Ethics Committee, it is made available electronically via a password-protected website to the full Board of Directors. An email is sent to each Director informing the Director that the form is available for review.
Form 990, Part VI, Section B, Line 12c
Audubon's conflict of interest policy covers all employees, directors and officers of the corporation. Directors, officers, and key employees are required to complete an annual questionnaire which elicits information with respect to potential conflicts. The office of General Counsel reviews any potential conflicts identified on the questionnaire. In the event of a conflict, the conflicted individual must recuse him or herself from any part of any discussion or decision that pertains to the conflicted situation. The Audit and Ethics Committee, with the assistance of Audubon's General Counsel, monitors adherence to and compliance with Audobon's Conflict of Interest Policy.
Form 990, Part VI, Section B, Line 15a
The Executive Committee of Audubon's Board of Directors reviews the performance and compensation of Audubon's President/CEO using independent data including comparables for similarly situated organizations. Deliberations and decisions are memorialized in writing when made.
Form 990, Part VI, Section C, Line 19
On Audubon's website, Audubon's Form 990, audited financial statements and annual report are available to the public. The Conflict of Interest Policy and other governing documents are made available to the public upon request and at management's discretion.
Form 990, Part XI, Line 9
Other Changes in Net Assets: Change in Value of Charitable Trusts 2,801,305 Pension & Periodic Postretirement Changes 982,331 Charitable trust additions 195,830 --------------- total Changes in Net Assets 3,979,466
Form 990, Part XII, Line 2c
Audubon has an Audit & Ethics Committee of the Board of Directors that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process did not change from the prior year.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.