| (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) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 904,479 | 1,024,269 | 1,377,828 | 1,777,235 | 1,093,300 | 6,177,111 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 904,479 | 1,024,269 | 1,377,828 | 1,777,235 | 1,093,300 | 6,177,111 |
| 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) .. | 2,251,376 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 3,925,735 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 904,479 | 1,024,269 | 1,377,828 | 1,777,235 | 1,093,300 | 6,177,111 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 850 | 43 | 16,491 | 20,831 | 29,638 | 67,853 |
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 6,244,964 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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): |
|||||
| 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 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, 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 2025. 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 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| Form 990, Part III, Line 4a, Program Services: | In 2025, START activities included: 1. Educational Partnerships for Innovation in Communities (EPIC): START, in partnership with US -based EPIC network (EPIC-N), led the advancement of the EPIC model in Africa and Asia. The EPIC model focuses on supporting capacity building through linking local universities with local governments to address local environmental challenges. During the 2025-year period, the following activities were carried out. - Africa and Asia activities: Coordinators in both regions undertook community engagement across their respective networks, which included coordination of students in engagement of communities in their cities, production of knowledge and communication products, and expansion of the EPIC programs to include more technical support at universities that work with local governments and communities through the EPIC network. The two regions also increased their strategic-impact planning efforts through the development of communication and advocacy plans suited to the priorities of these regions. In addition to inter-regional network expansion through new members, cities, and partnerships, the two regions also cooperated through developing an Africa-Asia city-to-city learning exchange. This pilot effort consisted of an exchange program, pairing Durban (South Africa) with Calamba (Philippines) to share best practices on flood resilience strategies. A virtual workshop was held where both cities presented their community-based early warning systems and participatory risk-mapping techniques. 2. University Leadership in Catalyzing Climate Adaptation Finance (UNI-LEAD): START concluded a UN Environment Program project that worked with 13 universities in Africa and South Asia to increase the flow of expertise into their respective national efforts to strengthen climate adaptation responses. This project (UNI-LEAD) involved creating four university think-tanks (3 in Africa; 1 in South Asia) that increase university-government collaboration on resource and expertise mobilization for addressing resiliency challenges related to agriculture, cities, coastal zones, extreme events (drought, flooding), etc. The project also developed short-courses for training, to better understand how to increase mobilization for resiliency across the 13 countries. The project concluded in June 2025. START led a project on behalf of the UN Industrial Development Organization to support the creation of a university think-tank in Mozambique, linked to the UNI-LEAD project described above (1 of the 3 African think tanks). The Mozambique think tank prioritized provincial and district level planning on resiliency related to drought, agriculture and forest systems. The UNIDO project also developed a series of learning modules on gender and youth aspects of climate adaptation and climate finance. The learning modules were offered through synchronous training targeted to early career climate professionals in LDCs. 3. Global Observation of Forest Cover and Land Dynamics (GOFC-GOLD): START coordinates capacity building efforts within the GOFC-GOLD network by organizing or supporting training and learning events, providing early-career scientists with knowledge and resources for accessing and using earth observation data. START also promotes the participation of scientists from the GOFC-GOLD networks in international events providing an opportunity to learn, connect and exchange knowledge and information with a larger community of scientists. 4. Cascading Climate Health Risks in African Cities (CASCADE): START further advanced its collaboration with several African universities and the Red Cross/Red Crescent Climate Centre on using transdisciplinary approaches to engaging local communities in creating actionable research on climate change and health. START's contribution to this project includes leadership training of graduate students and other early career professionals related to engaging societal partners in research co-design. START also led a network building grants effort within CASCADE that linked researchers across the five cities. START's effort, through the CASCADE project, further deepened its long-standing, productive relationships with African partners. 5. Addressing Climate Vulnerability through Nature-Based Solutions using Transdisciplinary Engagement of Wetland Communities (AV-STEC): START is partnering with the University of Ghana to support action research on ecosystem services in northern Ghana and southern Burkina Faso. The project (AV-STEC) is currently in its launch phase so the activities have been mostly confined to initial planning meetings. START's role in this project is to provide capacity building related to conducting actionable research with local communities. |
| Form 990, Part VI, Section B, line 11b | The governing body reviews the Form 990 electronically prior to filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | If an employee has any indication that he or she has a direct or indirect conflict of interest, or if an employee receives information regarding a potential conflict of interest for another, the Director of Human Resources must be notified immediately of the potential concern. Members of the Board of Directors are required to sign a statement affirming their adherence to START's policies each year at our annual in-person Board meeting. |
| Form 990, Part VI, Section B, line 15a | The Executive Director's compensation is annually reviewed and approved by the Board of Directors. |
| Form 990, Part VI, Section C, line 19 | START's governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| Form 990, Part IX, line 11g | Other professional and consulting fees: Program service expenses 146,405. Management and general expenses 55,111. Fundraising expenses 0. Total expenses 201,516. Payroll Processing Fees: Program service expenses 781. Management and general expenses 4,399. Fundraising expenses 0. Total expenses 5,180. Benefit Fees: Program service expenses 708. Management and general expenses 167. Fundraising expenses 0. Total expenses 875. |
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| Software Version: |