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 |
||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 267,144,118 | 178,965,564 | 179,336,907 | 190,053,364 | 225,516,773 | 1,041,016,726 |
| 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 | 267,144,118 | 178,965,564 | 179,336,907 | 190,053,364 | 225,516,773 | 1,041,016,726 |
| 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) .. | 100,183,341 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 940,833,385 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 267,144,118 | 178,965,564 | 179,336,907 | 190,053,364 | 225,516,773 | 1,041,016,726 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,629,406 | 360,246 | 11,666,708 | 10,744,912 | 12,419,454 | 36,820,726 |
| 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.).. | 159,153 | 175,171 | 148,357 | 74,973 | 7,523 | 565,177 |
| 11 | Total support. Add lines 7 through 10 | 1,078,402,629 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) |
||||
| 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) |
||||
| 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 | |
| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MAILING LIST RENTALS - 2020 AMOUNT: $ 145,278. 2021 AMOUNT: $ 137,641. 2022 AMOUNT: $ 91,310. 2023 AMOUNT: $ 52,037. 2024 AMOUNT: $ 0. HONORARIA - 2020 AMOUNT: $ 1,000. 2021 AMOUNT: $ 21,130. 2022 AMOUNT: $ 832. 2023 AMOUNT: $ 5,006. 2024 AMOUNT: $ 7,523. FUNDRAISING EVENTS - 2020 AMOUNT: $ 12,875. 2021 AMOUNT: $ 16,400. 2022 AMOUNT: $ 56,215. 2023 AMOUNT: $ 17,930. 2024 AMOUNT: $ 0. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 1 | NRDC WORKS TO SAFEGUARD THE EARTH-ITS PEOPLE, ITS PLANTS AND ANIMALS, AND THE NATURAL SYSTEMS ON WHICH ALL LIFE DEPENDS. |
| FORM 990, PART III, LINE 4A | CLIMATE AND ENERGY NRDC'S CLIMATE AND ENERGY WORK AIMS TO URGENTLY REDUCE GREENHOUSE GAS EMISSIONS TO A LEVEL CONSISTENT WITH LIMITING CLIMATE CHANGE TO A 1.5-DEGREE CELSIUS INCREASE PATHWAY BY 2050, IN ACCORDANCE WITH GUIDANCE FROM THE INTERGOVERNMENTAL PANEL ON CLIMATE CHANGE. NRDC FOCUSES MUCH OF ITS EFFORTS ON DRIVING SYSTEMIC CHANGE ON CLEAN ENERGY. TO ADVANCE A CLEAN ENERGY FUTURE, NRDC HAS ENGAGED WITH REGIONAL TRANSMISSION ORGANIZATIONS (RTOS) TO IMPLEMENT FERC ORDER 2023 FOR EACH RTO AND INDEPENDENT SYSTEM OPERATION (ISO), WHICH REFORMS THE INTERCONNECTION PROCESS WHICH IS CRITICAL TO ADVANCING CLEAN ENERGY. OVER FY25, NRDC HELPED INFORM A MULTI-YEAR PROGRAM REVIEW PROCESS, AFTER WHICH THE 10 REGIONAL GREENHOUSE GAS INITIATIVE (RGGI) STATES ANNOUNCED THE NEXT PHASE OF THE PROGRAM. NRDC HAS BEEN ENGAGED WITH TECHNICAL FEEDBACK PROVIDING MARKET AND REGULATORY CERTAINTY TO ENSURE THE STATE CONTINUES TO COST-EFFECTIVELY CUT CARBON FROM THE POWER SECTOR WHILE GENERATING BILLIONS OF DOLLARS TO REINVEST IN CLEAN ENERGY JOBS IN COMMUNITIES ACROSS THE REGION. |
| FORM 990, PART III, LINE 4B | ENVIRONMENTAL HEALTH NRDC WORKS TO CHANGE SYSTEMS THAT IMPACT PEOPLE DIRECTLY AND INDIRECTLY-FROM ADDRESSING UNSAFE DRINKING WATER SYSTEMS TO DECREASING CHEMICALS IN CONSUMER PRODUCTS TO ADVOCATING FOR INFRASTRUCTURE IMPROVEMENTS. KEY HIGHLIGHTS FROM THIS PAST YEAR ARE AS FOLLOWS: NRDC ATTORNEYS WERE THE LEAD ATTORNEYS IN A LAWSUIT REPRESENTING FLINT RESIDENTS WHO SUED FLINT AND MICHIGAN STATE OFFICIALS IN 2015 TO SECURE SAFE WATER AND OVER THE FOLLOWING YEARS TO ENSURE THE CITY PROPERLY MANAGED ITS LEAD PIPE REPLACEMENT PROGRAM. IN 2025 THE CITY COMPLETED REPLACEMENT OF NEARLY 11,000 LEAD PIPES AND RESTORED MORE THAN 28,000 PROPERTIES MORE THAN 8 YEARS AFTER A COURT-ORDER SETTLEMENT. IN CHICAGO, NRDC SUPPORTED POLICIES THAT REQUIRE CUMULATIVE IMPACT STUDIES FOR NEW OR EXPANDING HEAVY INDUSTRIAL FACILITIES, ENSURING POLLUTION BURDENS ON COMMUNITIES ARE FULLY UNDERSTOOD BEFORE PERMITS ARE GRANTED. NATIONALLY, THE CLIMATE SMART COMMUNITIES INITIATIVE SUPPORTS COMMUNITY-LED RESILIENT PROJECTS, AND NRDC WAS INSTRUMENTAL IN HELPING COMMUNITIES ACROSS THE COUNTRY RECEIVE THE $2.2 MILLION AWARDED TO 21 PROJECTS. |
| FORM 990, PART III, LINE 4C | NATURE NRDC PROTECTS WILDLIFE AND UNSPOILED LANDS AND WATERS FROM INAPPROPRIATE AND UNLAWFUL INDUSTRIAL DEVELOPMENT, COMMERCIAL EXPLOITATION, AND POLLUTION. WE PUSH FOR INTERNATIONAL AGREEMENTS TO PROTECT ANIMALS FROM BEING KILLED FOR TRADE. MAJOR ACCOMPLISHMENTS AND HIGHLIGHTS IN THIS CATEGORY FROM THIS PAST FISCAL YEAR INCLUDE: THE U.S. BUREAU OF LAND MANAGEMENT (BLM) PUBLISHED ITS FINAL PROGRAMMATIC ENVIRONMENT IMPACT STATEMENT (FPEIS) FOR SOLAR ENERGY DEVELOPMENT ON FEDERAL PUBLIC LANDS. THIS OUTCOME BUILDS ON MORE THAN A DECADE OF WORK BY NRDC AND PARTNERS. IN CALIFORNIA, NRDC AND PARTNERS ENTERED INTO A SETTLEMENT AGREEMENT WITH THE CALIFORNIA DEPARTMENT OF PESTICIDE REGULATION THAT REQUIRES THE AGENCY TO UNDERTAKE A RULEMAKING PROCESS TO ADDRESS WIDESPREAD USE OF PESTICIDE-TREATED SEEDS. NRDC'S ROLES INVOLVED ADVOCACY ON BEHALF OF FARMERS AND OTHER HEALTH AND ENVIRONMENTAL GROUPS, AS WELL AS SERVING AS LEGAL COUNSEL FOR COALITION GROUPS IN A LAWSUIT. WITH SUPPORT FROM NRDC, 37 COUNTRIES, LAUNCHED THE HIGH AMBITION COALITION FOR A QUIET OCEAN AND COMMITTED TO AMBITIOUS NEW ACTION TO REDUCE OCEAN NOISE POLLUTION AND PROTECT OCEAN HEALTH. THE COALITION WAS LAUNCHED AT AN NRDC-ORGANIZED EVENT AT THE UNITED NATIONS OCEAN CONFERENCE. NRDC CONCEIVED THE IDEA OF FORMING A HIGH AMBITION COALITION TO SPOTLIGHT THE THREAT OF OCEAN NOISE, AND TO GALVANIZE POLITICAL WILL TO IMPLEMENT NEEDED SOLUTIONS. |
| FORM 990, PART VI, SECTION A, LINE 2 | BOARD OF TRUSTEES MEMBERS, FREDERICK A.O. SCHWARZ, JR. AND FREDERICA PERERA, HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 6 | PURSUANT TO NRDC'S BYLAWS, THE ORGANIZATION HAS TWO CLASSES OF MEMBERS: DONOR MEMBERS AND ADVOCACY MEMBERS, EACH OF WHICH ARE ENTITLED TO ONE VOTE. DONOR MEMBERS MUST SUPPORT NRDC'S MISSION AND MAKE CERTAIN DUES PAYMENTS; ADVOCACY MEMBERS MUST SUPPORT NRDC'S MISSION, ACCEPT AN INVITATION BY THE CORPORATION TO BECOME A MEMBER, AND TAKE CERTAIN OTHER ACTIONS TO AFFIRM MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7A | NRDC'S MEMBERS ARE ENTITLED, AS PART OF THEIR MEMBERSHIP, TO ELECT INDIVIDUALS TO THE NRDC BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE NRDC BOARD OF TRUSTEES ACTS AUTONOMOUSLY. NEVERTHELESS, NRDC'S MEMBERS HAVE CERTAIN APPROVAL RIGHTS PURSUANT TO THE NEW YORK NOT-FOR-PROFIT CORPORATION LAW, INCLUDING, APPROVAL OVER ANY AMENDMENTS TO NRDC'S CERTIFICATE OF INCORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | 990 REVIEW PROCESS THE FORM 990 WAS PREPARED BY A NATIONALLY RECOGNIZED PROFESSIONAL SERVICES FIRM IN CONJUNCTION WITH THE ORGANIZATION'S SENIOR MANAGEMENT. A COPY OF THE DRAFT FORM 990 WAS PRESENTED TO THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES FOR DISCUSSION AND COMMENT. ONCE THE AUDIT COMMITTEE APPROVED THE FORM 990 FOR FILING, A COPY WAS CIRCULATED TO THE FULL BOARD OF TRUSTEES. EACH BOARD MEMBER WAS PROVIDED OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE FORM 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY ENFORCEMENT AND MONITORING EACH OFFICER, TRUSTEE, AND KEY EMPLOYEE OF THE ORGANIZATION IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF EMPLOYMENT, BOARD SERVICE, OR POSITION WITH THE ORGANIZATION. THE ORGANIZATION MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. ANY DIRECTOR WITH A CONFLICT OF INTEREST WILL RECUSE THEMSELVES FROM ALL DELIBERATIONS AND DISCUSSIONS RELATED TO THAT MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15 | PROCESS FOR DETERMINING COMPENSATION THE ORGANIZATION UNDERTAKES A THOROUGH PROCESS TO ENSURE THAT THE EXECUTIVE COMPENSATION IT PAYS TO ITS TOP MANAGEMENT OFFICIAL AND ALL OF ITS OFFICERS AND KEY EMPLOYEES IS REASONABLE, GIVEN THE MARKET IN WHICH THE ORGANIZATION OPERATES. IN RELEVANT PART, THE BOARD OF TRUSTEES HAS ESTABLISHED A COMPENSATION COMMITTEE OF INDEPENDENT TRUSTEES THAT HAVE NO PERSONAL INTEREST IN THE PROPOSED COMPENSATION. THE COMPENSATION COMMITTEE CONTRACTS WITH A COMPENSATION CONSULTANT TO COMPLETE A MARKET ASSESSMENT AND COMPETITIVE POSITION ANALYSIS FOR THE ORGANIZATION'S TOP EXECUTIVES. THE COMPENSATION CONSULTANT UTILIZES COMPARABILITY AND BENCHMARKING SURVEYS TO ENSURE THAT THE ORGANIZATION COMPENSATES ITS EXECUTIVES COMMENSURATE WITH THE MARKET. BASED ON ITS REVIEW OF THE ANALYSES PROVIDED BY THE COMPENSATION CONSULTANT AND OTHER RELEVANT INFORMATION, THE COMPENSATION COMMITTEE MAKES RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. COMPENSATION DECISIONS AND REPORTS ARE CONTEMPORANEOUSLY DOCUMENTED IN THE MINUTES OF THE MEETING OF THE EXECUTIVE COMMITTEE AT WHICH SUCH DECISIONS ARE MADE. |
| FORM 990, PART VI, SECTION C, LINE 19 | DISCLOSURE THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE LIKEWISE PUBLISHED ON NRDC'S WEBSITE AT WWW.NRDC.ORG. FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE EXTENT REQUIRED BY LAW. |
| FORM 990, PART IX, LINE 11G | MISCELLANEOUS PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 21,226,817. MANAGEMENT AND GENERAL EXPENSES 1,109,462. FUNDRAISING EXPENSES 775,460. TOTAL EXPENSES 23,111,739. TEMP HELP: PROGRAM SERVICE EXPENSES 123,452. MANAGEMENT AND GENERAL EXPENSES 51,877. FUNDRAISING EXPENSES 43,656. TOTAL EXPENSES 218,985. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 1,554,919. |
| Software ID: | |
| Software Version: |