Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 16,134,969 | 25,668,163 | 30,390,804 | 26,261,802 | 28,183,079 | 126,638,817 |
| 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 | 16,134,969 | 25,668,163 | 30,390,804 | 26,261,802 | 28,183,079 | 126,638,817 |
| 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) .. | 17,504,921 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 109,133,896 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 16,134,969 | 25,668,163 | 30,390,804 | 26,261,802 | 28,183,079 | 126,638,817 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 127,348 | 22,852 | 277,571 | 516,743 | 641,559 | 1,586,073 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 13,255 | 31,752 | 45,007 | |||
| 11 | Total support. Add lines 7 through 10 | 128,269,897 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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 on 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 1 | FOUNDED IN 1987, THE RAINFOREST ALLIANCE'S MISSION IS TO CONSERVE BIODIVERSITY AND ENSURE SUSTAINABLE LIVELIHOODS BY TRANSFORMING LAND-USE PRACTICES, BUSINESS PRACTICES, AND CONSUMER BEHAVIOR. WE ENVISION A WORLD WHERE PEOPLE CAN THRIVE AND PROSPER IN HARMONY WITH THE LAND. THE CORE OF OUR APPROACH LIES IN LEVERAGING MARKET DEMAND FOR SUSTAINABLE PRODUCTS TO CONSERVE BIODIVERSITY AND ENHANCE LOCAL LIVELIHOODS. FROM LARGE MULTINATIONAL CORPORATIONS TO SMALL, COMMUNITY-BASED COOPERATIVES, WE INVOLVE PRODUCERS, BUSINESSES AND CONSUMERS ALL ALONG THE VALUE CHAIN IN EFFORTS TO BRING RESPONSIBLY PRODUCED GOODS AND SERVICES TO A GLOBAL MARKETPLACE IN WHICH THE DEMAND FOR SUSTAINABILITY IS GROWING STEADILY. SINCE OUR FIRST EFFORTS IN CENTRAL AMERICA OVER 30 YEARS AGO, THE RAINFOREST ALLIANCE HAS GROWN INTO A GLOBAL INNOVATOR OF MARKET-BASED SOLUTIONS FOR CONSERVATION AND ECONOMIC DEVELOPMENT, AND WE ARE CURRENTLY WORKING IN MORE THAN APPROXIMATELY 80 COUNTRIES. THE RAINFOREST ALLIANCE IS ACTIVE IN MULTIPLE SECTORS - INCLUDING FORESTRY, AGRICULTURE, TOURISM AND CARBON/CLIMATE - PROVIDING TECHNICAL ASSISTANCE AND CERTIFICATION SERVICES TO PRODUCERS, WHILE WORKING WITH BOTH LOCAL ENTERPRISES AND DOMESTIC AND INTERNATIONAL BUYERS TO INCREASE THE COMPETITIVENESS OF SUSTAINABLE BUSINESS. RAINFOREST ALLIANCE HOLDING, INC. WAS FORMED ON JANUARY 1, 2018 TO SERVE AS THE COMMON NON-PROFIT PARENT CORPORATION PROVIDING CENTRALIZED GOVERNANCE AND OVERSIGHT OVER 2 WHOLLY-OWNED NON-PROFIT ENTITIES: 1) RAINFOREST ALLIANCE, INC, A NEW YORK CORPORATION AND SECTION 501(C)(3) PUBLIC CHARITY AND 2) STICHTING RAINFOREST ALLIANCE, A TAX-EXEMPT DUTCH FOUNDATION. |
| FORM 990, PART III, LINE 4A | Certification & beyond This year RA deepened the support for farmers and supply chain certificate holders as they transitioned to the certification program that we launched in 2020. Already more ambitious than previous iterations, the program and its rollout were further challenged by the Covid-19 pandemic and severe weather events. That's why we engaged in robust, on-going dialogue with partners, using their feedback to innovate targeted support. We increased the number of trainings, resources, and guidance, tailoring them to the needs of partners; we simplified tools and requirements; and extended transition deadlines. We granted almost 5,000 licenses to certificate holders in 2022. Building on our decades of experience in certification, we're scaling our ambitions through cross-sector partnerships and farmer-focused innovation. Certification Highlights from 2022: - Resuming in-person trainings with expanded online support Training-on everything from pruning to financial literacy-has always been one of the most effective ways we help farmers tackle challenges specific to their contexts. In 2022 we resumed in-person trainings after pandemic restrictions eased, while continuing to build out and use the Rainforest Alliance Learning Network (RALN), a user-friendly training platform we developed during lockdown. The platform now allows us to adapt materials for more contexts, reach more farmers, and support in-person trainings. - Strengthening workers' rights on certified farms For the Rainforest Alliance, the well-being of those who work on farms is central to any sustainability transformation. That's why we protect and promote the human rights of hundreds of thousands of farmworkers through our certification program, and of tens of thousands more in our community-level work. Using an assess-and-address approach, establishing gender and grievance committees, and promoting a living wage are just some of the ways to strengthen the rights of workers on certified farms. Throughout 2022, as part of that effort, we refined our risk mapping methodology, and collected more data for our child labor and forced labor risk maps (based on key indicators for priority sectors and countries). As part of our improved assurance system, we've tailored implementation and verification of standard requirements to the risk exposure of each farm-meaning that we expect farms with high risk to be more proactive about identifying and addressing their specific challenges. These risk maps are also an important tool for companies seeking to adhere to human rights due diligence processes. - A win for smallholders in deforestation-free regulation Our certification program aims to help stop deforestation, with strict prohibitions on farm expansion into nearby forests and requirements for collecting data on farm borders. This year, 2.7 million farms were mapped for this purpose. But certification alone cannot stop deforestation, which is one reason we worked with partners, including the EU Cocoa Coalition, throughout 2022 to help shape the European Union Deforestation Regulation (EUDR). One of our goals was to ensure provision for smallholder farmers in the regulation text. Thanks in part to this work, the final law (agreed upon in December 2022) includes capacity-building for smallholders among the recommended list of actions companies may undertake as part of their due diligence obligation. The European Commission has also committed to develop a strategic framework that supports producers in the implementation of the EUDR. Our deep, longstanding connections with small-scale farmers around the world guided our efforts to shape this law. Our certification program can be a useful aid for companies seeking to adhere to this regulation, and also to carry out due diligence obligations on human rights and environmental risks in their supply chains. - Better data for better decision-making Businesses are under increasing pressure to measure and report on their social and environmental impacts, whether from governments, interested consumers, or involved boards. More importantly, the data they gather can help them make better-informed decisions. In our certification program, we work together with farmers and companies, supporting them to use data to improve their risk analysis, measure progress along their sustainability journey, and support future claims. - Planting seeds in our growth sectors While the Rainforest Alliance is perhaps best known for certifying major crops like coffee, tea, cocoa, and fruit, we also certify 250 other crops. In 2022, our certification program experienced growth in many sectors, ranging from herbs and spices to orange juice to coconut oil and hazelnuts, with more and more farms and buyers joining. A first for regenerative agriculture: our coffee score-card Regenerative agriculture seeks to create farms that actually add to nature's richness, rather than take away. In 2022, we launched the Regenerative Coffee Scorecard, developed in partnership with Nespresso. The scorecard focuses on five key indicators- soil, biodiversity, livelihoods, water, and crop resilience - and allows agronomists to tailor practices to local growing conditions, which can differ widely from region to region. This new tool, available to both certified and non-certified supply chain actors, assesses current farm performance, highlighting improvement areas needing targeted support, and tracking progress toward regenerative goals. The Rainforest Alliance Certification Program requires certificate holders to perform rigorous oversight of labor recruiters to ensure workers are not exploited, and recruitment-related fees must be paid by farms, rather than workers. In 2022, we went even further: In Mexico and Costa Rica, we secured commitments from 74 fruit farms (including avocado packing plants) and eight labor contractors to participate in responsible recruitment interventions. Our approach is based on a toolkit developed in collaboration with workers' rights initiative Stronger Together. |
| FORM 990, PART III, LINE 4A | Landscapes and Communities We are driving sustainability transformation across vast landscapes. In partnership with all land users, we tackle complex and interconnected challenges that are too big to take on alone-from climate change and deforestation to human rights and rural poverty. Uplifting Women to Help Landscapes Thrive in Cameroon When women lead, it benefits families, communities, and entire landscapes. In two of Cameroon's most important biodiversity hotspots-the Western Highlands and Dja Reserve-the Rainforest Alliance is working to strengthen community-led landscape management and promote women as sustainability champions. Our goals include helping these communities establish landscape management boards (LMBs) with at least 30 percent women's participation, and boosting women-led local enterprises. Our Cameroon team has worked hard to address the everyday hurdles that local women face and to open up new opportunities for leadership roles. We created workshop spaces that are child- and infant-friendly, engaged directly with traditional authorities and participants' husbands and family members to ensure they embrace the women's efforts, and more. In 2022, we reached some major milestones. The community-run LMBs are fully functioning across nine municipalities with an average of 32 percent women's participation-a number that's already higher than our original target. Additionally, five women-led businesses (selling agricultural and forest products) are receiving regular support for improved business management. COP27 Side Event: Land Restoration Protects People and Nature During COP27, Nadge Nzoyem, our senior director for West and Central Africa, joined a panel of climate leaders to discuss how expanding proven land restoration techniques can help us achieve our climate goals. She shared learnings from our work in Cameroon to show the importance of a multi-stakeholder approach to landscape management, emphasizing the need for long-term financial support. This event was put on by the Rainforest Alliance and Landscape Finance Lab (partners of 1,000 Landscapes for 1 Billion People) along with World Vision Australia and the Ikea Foundation. Nzoyem also shared our work in Cameroon at two additional events organized by the Rainforest Alliance. What is "Integrated Landscape Management" (ILM)? Through our ILM approach, the Rainforest Alliance works with rural communities to build dynamic landscape partnerships that unite all land users: farmers, forest enterprises, local leaders, companies, and governments. Launching the LandScale Platform LandScale is all-in-one tool that allows users to assess social and environmental risks (such as deforestation or land conflict) and invest in, monitor, measure, and communicate their sustainability impacts at the landscape level. After a three-year pilot phase, LandScale officially launched its online platform in April 2022. Harnessing a Global Village to Tackle Child Labor The world has seen a post-COVID spike in child labor cases, but as the experiences of our "global village" show, we can make huge strides to change the course. By bringing together parents, teachers, farmers, governments, NGOs, businesses, and millions of individuals, we aim to ensure that all children grow up in dignity. We believe the best way to eliminate child labor is to tackle its root causes, which range from rural poverty and weak law enforcement to traditional gender norms and a lack of access to quality education. for Example, In Cte d'Ivoire, together with local NGO, Orassur, we have set up Village Savings and Loan Associations (VSLAs) in 22 cocoa-growing communities across the east and southwest. Developed in tandem with community-based Child Labor Committees, these associations promote income-generating activities among their members, with a strong focus on women, who are often cut off from independent access to finance. The VSLAs also help members manage an education fund to cover the cost of school fees for their children. Putting Farmers at the Heart of Our Work with the Community Listening Program In 2022, the Community Listening Program was launched in Guatemala, Ghana, and Mexico to develop and test a set of tools for gathering, synthesizing, and responding to stakeholder feedback. Since then, we've conducted one-on-one interviews with over 300 farmers and other community members, learning about their experiences with Rainforest Alliance programs and projects and gathering suggestions for improvement. We learned, for example, that stakeholders view the training provided by the Rainforest Alliance as a major benefit of partnering with us and are especially interested in additional training on income diversification strategies. Forest Allies: A Unique Partnership Between Local Communities and Companies In all our landscape work, we center the voices of those who call these places home. When it comes to addressing the climate crisis and combating forest degradation and deforestation, forest communities have invaluable firsthand knowledge to share with those who want to develop and invest in effective solutions. That's where Forest Allies comes in: We're forging a powerful alliance between companies, local communities, regional and international organizations, governments, and other stakeholders to support forest communities to solve the complex problems they face. Forest Allies is an opportunity for holistic collaboration and, for companies, impactful investment in the regions they source from and beyond. Our company partners help us finance this work; their initial investments helped us secure an additional US$2.4 million in donor funding. |
| FORM 990, PART III, LINE 4B | 2030 Vision A systemic approach is needed - a transformative global alliance that puts rural communities at the heart of the solution. we accelerate change at the speed and scale the world needs. The three pillars of this approach are: . Regenerative Agriculture Changing our food system begins with meeting the needs of the people who grow our food: farmers. That's why our model for change starts with creating conditions for thriving rural producers in some of the world's most critical tropical landscapes. This kicks off a flywheel effect that brings positive change to everybody who's touched by this market-from stimulating demand from companies and consumers to attracting more funding and support for regenerative agriculture. . Thriving Landscapes We will focus the full power of our alliance on five key landscapes across Latin America, Africa, and Asia. These are all places of extremely high environmental value, where threats to people and nature intersect on a daily basis. To maximize our impact, we need an inclusive and integrated approach. This means bringing all landscape users together-and all tools at our disposal-behind a shared vision for system change. . Impact Data Ambition is one thing and accountability is another. That's why we need to track our impacts-and do so transparently. The Rainforest Alliance is committed to building one integrated data system for all our programs, from farm to landscape level. This, in turn, will unlock further opportunities for impact and smart investments across global value chains. In 2022, We focused on helping tea farmers tackle climate challenges-from rising temperatures and unpredictable rainfall to outbreaks of tea mites and weevils. Our efforts are rooted in the Rainforest Alliance's regenerative agriculture approach -practices that heal the land, like organic composting, planting cover crops, and minimum tillage. Enos Gichanga Muriuki, Rainforest Alliance Certified tea farmer in Kirinyaga, notes that his income has improved following the trainings. He is especially proud that "nothing goes to waste on our farm," since he now turns livestock manure into household biogas and organic fertilizer. When nine days of heavy rains devastated a community in Ende, East Nusa Tenggara, local cocoa farmers joined forces with the Rainforest Alliance to rebuild their livelihoods-and prepare for future climate shocks. Together with our partner NGO Rikolto, we ran trainings in climate-smart farming techniques focused on flood prevention and crop health- from seasonal pruning and mulching to digging "rorak" pits to collect rainwater runoff. This work is part of our wider initiative to improve the livelihoods of cocoa farmers in seven regions across Indonesia. In 2022, we trained 1,690 smallholders in key skills, including climate resilience, gender equality awareness, farming as a business, and cocoa fermentation. |
| FORM 990, PART VI, SECTION A, LINE 1A | The Rainforest Alliance has an executive committee consisting of eight directors of the Board of Directors (the "Board"). Pursuant to the Bylaws, the Chair of the Board serves as the Chair of the executive committee. During the time between Board meetings, the executive committee can exercise all powers of the Board that may be delegated in connection with the management of the business affairs and property of Rainforest Alliance, except as restricted by law or the Certificate of Incorporation. The Executive Committee meets at the discretion of the Chair of the Board and reports all actions to the Board. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CFO INITIALLY REVIEWS THE ORGANIZATION'S DRAFT FORM 990. THE GENERAL COUNSEL REVIEWS THE DRAFT 990 WITH RESPECT TO ANY QUESTIONS INVOLVING LEGAL MATTERS. THE DRAFT FORM 990 IS DISTRIBUTED TO EACH OF THE ORGANIZATION'S OFFICERS AND DIRECTORS IN ADVANCE OF FILING. THE CFO OVERSEES ANY REVISIONS BEFORE THE FINAL FORM 990 IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | A COPY OF OUR CONFLICT OF INTEREST POLICY, ALONG WITH A CONFLICT OF INTEREST DISCLOSURE STATEMENT, IS FURNISHED TO EACH DIRECTOR, OFFICER AND STAFF MEMBER OF THE RAINFOREST ALLIANCE UPON UNDERTAKING THE DUTIES OF SUCH OFFICE, AND ANNUALLY THEREAFTER FOR THE TERM OF SUCH PERSON'S SERVICE TO THE ORGANIZATION. ANY DISCLOSURES ARE REVIEWED BY AN INTERNAL COMMITTEE MADE UP OF THE CEO, CFO AND THE GENERAL COUNSEL, AND ARE REPORTED ON A PERIODIC BASIS TO THE AUDIT AND RISK COMMITTEE. THE AUDIT AND RISK COMMITTEE HAS AMONG ITS RESPONSIBILITIES THE DUTY OF REVIEWING AND MAKING DETERMINATIONS WITH RESPECT TO ALL TRANSACTIONS, AGREEMENTS, OR ARRANGEMENTS INVOLVING DIRECTORS, OFFICERS, AND KEY EMPLOYEES. IN ADDITION, A DETAILED FORM 990 DISCLOSURE STATEMENT IS DISTRIBUTED ANNUALLY TO MEMBERS OF THE COMMITTEE THAT AWARDS KLEINHANS FELLOWSHIPS AND THE RAINFOREST ALLIANCE'S DIRECTORS, OFFICERS AND KEY EMPLOYEES. IT REQUESTS DISCLOSURES THAT ARE REQUIRED TO BE REPORTED ON FORM 990 ABOUT ANY TRANSACTIONS BETWEEN THE ORGANIZATION AND THOSE WHO SERVE IT IN VARIOUS VOLUNTEER AND PAID CAPACITIES, AND ABOUT ANY TRANSACTIONS AMONG THOSE PERSONS. |
| FORM 990, PART VI, SECTION B, LINE 15A & 15B | THE ORGANIZATION HAS DEVELOPED SALARY ADMINISTRATION GUIDELINES (THE "GUIDELINES") THAT APPLY IN SETTING THE COMPENSATION OF ALL OF ITS EMPLOYEES, INCLUDING ITS CEO, OFFICERS, AND KEY EMPLOYEES. UNDER THE GUIDELINES, THE ORGANIZATION UTILIZES SEVERAL SALARY SURVEYS WITH SIMILARLY SIZED, INTERNATIONAL NON-PROFIT ORGANIZATIONS TO ENSURE THAT ITS SALARIES ARE WITHIN THE RANGE OF THOSE OF COMPARABLE ORGANIZATIONS. GENERALLY, THE MIDPOINT OF THE ORGANIZATION'S SALARY RANGES FALLS WITHIN THE SALARY RANGE AVERAGES OF COMPARABLE NON-PROFIT ORGANIZATIONS. PERFORMANCE REVIEWS ARE THEN USED TO ESTABLISH AN INDIVIDUAL EMPLOYEE'S COMPENSATION WITHIN THE RANGE SET BY COMPARABILITY DATA. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS APPROVES MODIFICATION OF COMPENSATION THAT EXTENDS TO SUBSTANTIALLY ALL EMPLOYEES. THE GUIDELINES ALSO REQUIRE THE EXECUTIVE COMMITTEE TO REVIEW AND APPROVE SEPARATELY THE COMPENSATION OF THE CEO AND CFO, UNLESS SUCH INDIVIDUALS RECEIVE A MODIFICATION OF COMPENSATION THAT EXTENDS TO SUBSTANTIALLY ALL EMPLOYEES. TO ENSURE RA PAY SCALES ARE CONSISTENT, FAIR AND COMPETITIVE, RA REGULARLY ENGAGES THE MERCER GROUP TO CONDUCT A GLOBAL REVIEW OF ITS DOMESTIC AND INTERNATIONAL PAY SCALES. THE MOST RECENT REVIEW WAS COMPLETED IN 2019. |
| FORM 990, PART VI, SECTION C, LINE 19 | The Organization's governing documents and financial statements are available to the public upon written request to management. In addition, the Organization's audited financial statements, 990's, conflict of interest and whistleblower policies, and summaries of all of its policies and procedures to ensure independence, are available on its Website. |
| FORM 990, PART XI, LINE 9 | OTHER CHANGES IN NET ASSETS - The Organization operates in several countries and incurs foreign translation gains/losses. For the tax year ended December 31, 2022, $337,762 of foreign currency exchange gains were incurred. |
| FORM 8858 | FOREIGN DISREGARDED ENTITIES - The Organization filed a form 8832 for disregarded entity status with respect to all its foreign subsidiaries. The Internal Revenue Service has approved the election for treatment of disregarded entity status on the following entities: Rainforest Alliance LTD (UK) - EIN # 98-1051166 Rainforest Alliance Trading LTD (UK) - EIN #98-1069583 Rainforest Alliance (Ghana) - EIN # - 98-1051463 Foundation. The Organization has not received a determination with respect to the remaining foreign subsidiaries. The Organization will continue to treat them as foreign disregarded entities within form 990, including the filing of form 8858 for each one. |
| FINANCIAL STATEMENTS | THE FINANCIAL STATEMENTS ARE PREPARED ON A CONSOLIDATED BASIS TO INCLUDE ALL OF THE ASSETS, LIABILITIES, NET ASSETS, REVENUES AND EXPENSES OF ALL BRANCHES AND AFFILIATES, WHICH FOR TAX PURPOSES ARE DISREGARDED ENTITIES, OF THE RAINFOREST ALLIANCE, INC. |
| FORM 990, PART V, LINE 4B | THE ORGANIZATION HAD SIGNATURE AUTHORITY OVER BANK ACCOUNTS IN THE FOLLOWING COUNTRIES: CAMEROON, CONGO (KINSHASA), COSTA RICA, GHANA, GUATEMALA, HONDURAS, INDONESIA, KENYA, MEXICO, PERU, UNITED KINGDOM. |
| FORM 990 PART IX LINE 11G | DESCRIPTION:CONSULTING TOTAL FEES:8642415 |
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