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 | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,409,063 | 1,759,332 | 2,398,321 | 3,821,887 | 2,311,473 | 11,700,076 |
| 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.. | 23,275 | 23,275 | ||||
| 4 | Total. Add lines 1 through 3 | 1,409,063 | 1,759,332 | 2,398,321 | 3,845,162 | 2,311,473 | 11,723,351 |
| 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) .. | 3,210,074 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 8,513,277 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,409,063 | 1,759,332 | 2,398,321 | 3,845,162 | 2,311,473 | 11,723,351 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 375 | 4,231 | 3,260 | 8,626 | 16,492 | |
| 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.).. | 4,373 | 6,727 | 2,163 | 10,311 | 3,920 | 27,494 |
| 11 | Total support. Add lines 7 through 10 | 11,767,337 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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 2021 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-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, 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 2021. 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 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
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| Software ID: | 21013475 |
| Software Version: | 2021v4.1 |
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 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: Communities Achievements: Continuation from page 2, Form 990In Haiti, we have supported more than two dozen families (with dozens more still to come) to finally receive land to replace the farms they lost to the construction of an industrial park co-financed by the Inter-American Development Bank and USAID. This is a critical step for ensuring local communities are able to steward land and avoid further deforestation in an ecologically-sensitive part of Haiti. Our team has accompanied community members as they have navigated complex bureaucratic processes to restore their livelihoods, and we continue to support them to pressure the government and the bank to follow through on their commitments to strengthen environmental monitoring and management at the park.In Uganda, we have helped more than 80 families to halt forced displacement by a World Bank-funded drainage channel, and to advocate for fair compensation and dignified resettlement. As a result of our work, communities signed a critical framework agreement with the Ugandan Minister of Finance that denounced the retaliation community members were facing as a result of their advocacy, and negotiated a robust re-demarcation process to ensure that every family impacted by the project was included and would be eligible to receive remedy.In Nepal, we have supported Indigenous communities to uphold their rights as a proposed transmission line threatens to destroy their forests and farmland. The transmission line project, funded by the European Investment Bank (EIB), was designed and implemented without the consent of those living under the power line in violation of the international legal norm of free, prior, and informed consent. Following an historic investigation report published by the EIBs Complaints Mechanism in Spring 2021, affirming that action needed to be taken to protect Indigenous rights, our community partners have been disappointed by the ongoing lack of respect for their rights and alarmed by a rise in both threatened and experienced violent retaliation against protesters. We are supporting our partners to bring international attention to these violations and build pressure for change. In a series of letters recently made public, United Nations human rights experts called on the Nepalese government and the EIB to recognize and uphold these communities right to free and informed consent, prior to the development of the project and to safely speak out against it. We currently support ten in-depth cases like these, and receive many more requests from communities facing similar internationally-financed harm.In addition to our in-depth cases, our team continues to respond to dozens of unique requests for knowledge sharing with bespoke information on the international financial flows affecting communities and how they can use accountability offices to demand justice. In the past year, we have provided advice to communities negatively impacted by conservation projects in Uganda and Kenya, a climate adaptation and fisheries management project in Uganda, a solar project in Malawi, hydropower projects in Cameroon and Nepal, and more.Policy Advocacy: Continuation from page 2, Form 990In 2022, years of sensitive work culminated in Chinas new Green Finance Guidelines, which require Chinese banks and insurers to establish accountability offices so affected communities can speak up and investors can better address knowable risks. Chinese overseas finance has long been one of the largest financial flows without a channel for communities to raise grievances, but with these new guidelines, more than $3 trillion impacting communities worldwide are on a path to greater accountability. As banks and insurers consider how to implement the guidelines requirements, Accountability Counsel will advocate to make the new offices effective tools for communities to speak out when they anticipate or experience harm.Our team also advised on the development of new accountability offices at the US Agency for International Development (USAID), the US International Development Finance Corporation, FinDev Canada, Germanys International Climate Initiative, Australia and New Zealands ANZ bank, the Worldwide Fund for Nature (WWF), European sustainable business association Amfori, and the Dutch bank ABN AMRO, as well as a myriad of sustainable investing standards which are moving to require their signatories to create grievance mechanisms. Through technical recommendations and strategic advocacy, we pushed investors to create effective, transparent, and accessible channels for communities to raise their concerns.In addition to this work to create new accountability mechanisms, we also urged institutions to strengthen existing accountability systems and make them more responsive to community voices. This year, Accountability Counsel pushed for stronger accountability policy at development banks in Africa, Asia, the Americas, and Europe. Alongside partners, we are driving key institutions to go beyond accountability to create remedy frameworks that explicitly commit the investors themselves alongside their clients to ensure that remedy is delivered to affected communities.Finally, as the climate crisis draws billions in international finance, we supported communities to remind powerful investors that well-intended spending still requires accountability. For example, the Green Climate Fund (GCF) is both an investor and an accreditor of institutions seeking recognition for sustainability. Accountability Counsel pushed the fund to create its accountability office, the Independent Redress Mechanism, and now advocates for the enforcement of strong standards for more than 100 accredited institutions that receive GCF funds. As a result of our advocacy, the GCF requires its accredited members to have accountability offices so communities affected by their investments can make their voices heard.Research Achievements: Continuation from page 2, Form 990For example, through conversation with affected communities, combined with data-driven insights, we uncovered barriers to accountability in the Middle East and North Africa. Our team partnered with Arab Watch Coalition to interrogate over 20 years of complaint data and interview almost a dozen communities and advocates from seven countries across the region who had filed complaints to accountability offices. Interviewees shared details about their experiences, including the danger of speaking out against projects, the burden of drawn-out advocacy efforts without financial support, and the challenges of demanding justice in shrinking civic space. These compounding factors and others result in the gap in accountability in the region.Based on their experiences, we assembled six actionable recommendations and have presented them to financial institutions at meetings in Morocco, Lebanon, and Tunisia and on a multilingual webinar. In response, the World Bank Groups International Finance Corporation, one of the largest and most influential development institutions, has committed to create a new role focused on responding to reports of retaliation against communities filing complaints a huge step forward for making accountability offices a safe, accessible avenue for justice. Our work continues to ensure that major recommendations, including better financial support for advocates and reduced barriers to access complaint offices, are realized.Our researchers are also investigating whether complaint processes globally are translating to meaningful remedy for communities. Our database, the Accountability Console, tracks the number of complaints that reach an output stage, such as a report assessing an institutions compliance (or lack thereof) with its own social and environmental safeguards, or an agreement reached between a community and an institution through a dialogue process. Complaints that reach these outputs are often considered successful, but we are looking beyond the data to hear directly from communities: did those reports and agreements actually result in meaningful remedy and long-term change? By analyzing qualitative community experiences alongside the quantitative data from our database, our team will assemble recommendations for institutions to improve accountability offices, secure concrete commitments to remedy, and shift power to communities. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | The Directors, Officers, and Key Employees of Accountability Counsel must complete a Compliance Form on an annual basis, which includes an affirmation that they have received a copy of the Conflict of Interest Policy, have read and understand the Policy, agree to comply with the Policy, and information on all actual or potential Conflicts of Interest involving them or their family members. The Compliance Form also contains an affirmation that they understand that Accountability Counsel is charitable in nature and in order to maintain its federal tax exemption, it must engage primarily in activities that accomplish one or more of its tax-exempt charitable purposes. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The Executive Directors compensation is set by the Executive Committee of the Board of Directors (Board members excluding the Board President, who is the Executive Director). The Board sets compensation based on the Executive Directors performance and benchmarking to other leaders of social enterprises making similar levels of impact. The compensation of other key employees is set according to Accountability Counsels Compensation Equity and Transparency Framework, listed on our website, which details our approach to team compensation. The Executive Director works with supervisors to apply the framework on an annual basis, reviewing performance and ensuring that the framework is benchmarking to similar key roles, with a goal of being a competitive leader to attract and retain key talent. |
| Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection | Federal Tax Returns are available at guidestar.org & charitynavigator.org. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Governing documents are available for public inspection at the principal place of business. They can also be found online at https://accountabilitycounsel.org/about-us/governance-and-financials/.The conflict of interest policy and the organization's financial statements are available upon request. |
| Software ID: | 21013475 |
| Software Version: | 2021v4.1 |