2024-05-07T08:53:51-05:00 2023-06-30 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2022-07-01 831280515 NATIONAL AUDUBON SOCIETY ACTION FUND NATI 2029220054 1828 L STREET NW SUITE 200 WASHINGTON DC 20036 MARSHALL JOHNSON PRESIDENT 2029220054 2024-05-07 1 MARSHALL JOHNSON XXX-XX-XXXX 0 SCOTT THOMPSETT P00741490 2125990100 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARSHALL JOHNSON 1828 L STREET NW SUITE 200 WASHINGTON DC 20036 1449754 0 X AUDUBONACTIONFUND.ORG X 2018 DC WE ARE COMMITTED TO BUILDING PUBLIC WILL FOR POLICY SOLUTIONS TO ADDRESS CONSERVATION CHALLENGES. 4 4 0 4 0 0 1063600 1449754 0 0 0 0 0 0 1063600 1449754 0 2500 0 0 596818 444911 0 0 28149 933637 454764 1530455 902175 -466855 547579 797245 1370437 250223 278363 547022 1092074 X AUDUBON ACTION FUND'S MISSION IS TO BUILD NONPARTISAN SUPPORT FOR COMMON-SENSE SOLUTIONS TO THE GREATEST CONSERVATION CHALLENGES FACING BIRDS, PEOPLE, AND THE PLACES WE NEED. (CONTINUED ON SCHEDULE O)WE ARE A NONPARTISAN 501(C)(4) PARTNER TO THE NATIONAL AUDUBON SOCIETY. OUR GOAL IS TO MOBILIZE THE MILLIONS OF AMERICANS WHO CARE ABOUT BIRDS AND THE ENVIRONMENT. WORKING WITH THE NATIONAL AUDUBON SOCIETY AND ITS NETWORK OF STATE OFFICES AND LOCAL CHAPTERS WE ADVOCATE FOR CHANGE AT THE LOCAL, STATE, AND NATIONAL LEVEL. THIS WORK IS GROUNDED IN AND INFORMED BY SCIENCE AND AUDUBON'S CORE VALUES THAT DEMAND OUR WORK ADVANCE EQUITY, DIVERSITY AND INCLUSION. 0 0 845160 2500 0 SEE SCHEDULE O 845160 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 7 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 4 4 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MN MS MO NH NJ NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X NEETA HATLEY 2129793000 225 VARICK STREET NEW YORK NY 10014 ELIZABETH M GRAY CHIEF EXECUTIVE OFFICER 2.00 40.00 X 0 628260 25024 LORRAINE A SCIARRA SECRETARY (THRU 03/23) 2.00 40.00 X 0 282507 331409 MARSHALL JOHNSON PRESIDENT 2.00 40.00 X 0 368011 21604 INGRID M MILNE VICE TREASURER 2.00 40.00 X 0 314292 37713 DAVID M YARNOLD CHIEF EXECUTIVE OFFICER (THRU 05/21) 0.00 0.00 X 0 345877 0 ANDREW MILLS VICE PRESIDENT 2.00 40.00 X 0 226241 27894 STEPHEN E MEYER VICE PRESIDENT (THRU 07/21) 0.00 0.00 X 0 217340 0 CHARLOTTE YOUNG SECRETARY (AS OF 05/23) 2.00 40.00 X 0 0 0 ELIZABETH THOMPSON - TREASURER (THRU 05/23)/CHAIR (AS OF 05/23) 2.00 0.00 X X 0 0 0 NEIL CHATTERJEE - DIRECTOR (AS OF 09/22)/TREASURER (AS OF 5/23) 2.00 0.00 X X 0 0 0 DAVID HARTWELL CHAIR (THRU 04/23) 2.00 0.00 X X 0 0 0 JAMES C GREENWOOD DIRECTOR (AS OF 03/23) 2.00 8.00 X 0 0 0 SUSAN ORR DIRECTOR 2.00 8.00 X 0 0 0 STEPHEN TAN DIRECTOR (THRU 03/23) 2.00 8.00 X 0 0 0 0 2382528 443644 0 1 1 0 KYLE MOYER AND CO LLC 10925 N 78TH STREET S SCOTTSDALE AZ 85260 LOBBYING/ADVOCACY 109199 1 1449754 543649 1449754 1449754 0 0 0 X 2500 2500 143663 143663 199179 199179 102069 102069 12093 12093 5830 5830 36000 36000 223038 215885 7153 368 368 1176 1176 53 53 10898 4459 5984 455 18065 17304 761 REIMBURSED EXP. (NAS) 108977 108977 FUNDRAISING SVC-AUDUBON 27694 27694 DUES & SUBSCRIPTIONS 10290 1434 8856 SERVICE BUREAUS 282 282 902175 845160 28866 28149 730172 1305674 67073 64546 217 797245 1370437 157615 18827 92608 259536 250223 278363 X 181131 528710 365891 563364 547022 1092074 797245 1370437 X 547579 -2527 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 126070 126070 126070 1 PART I-A, LINE 1: THE NATIONAL AUDUBON SOCIETY ACTION FUND ENGAGED IN LIMITED POLITICAL CAMPAIGN ACTIVITIES IN FISCAL YEAR 2023. THE ACTION FUND HIRED VARIOUS POLITICAL CONSULTANTS TO PERFORM ADVOCACY SERVICES ON IMPORTANT ENVIRONMENTAL ISSUES THAT ALIGN WITH NATIONAL AUDUBON'S CONSERVATION MISSION. IN ADDITION, THE ACTION FUND INCURRED A SMALL AMOUNT OF CONSULTING EXPENDITURES RELATED TO ITS NEWLY FORMED PAC FUND. FINALLY, THE ACTION FUND INCURRED $4,371 IN STAFF ALLOCATION AND SUPPORT SERVICE COSTS FOR THE GET-OUT-THE-VOTE CAMPAIGN AND OTHER TACTICS TO GET MEMBERSHIP TO VOTE FOR ELECTED OFFICIALS WHO CHAMPION AUDUBON POLICIES. 0 INTERCOMPANY PAYABLE 259536 259536 X PART X, LINE 2: AUDUBON ACTION FUND IS INCLUDED WITHIN THE CONSOLIDATED FINANCIAL STATEMENTS OF NATIONAL AUDUBON SOCIETY. THE FOLLOWING FIN-48 FOOTNOTE IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS: NATIONAL AUDUBON SOCIETY IS EXEMPT FROM INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. AUDUBON ACTION FUND IS ORGANIZED UNDER IRC SECTION 501(C)(4). NATIONAL AUDUBON SOCIETY FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. NATIONAL AUDUBON SOCIETY HAS CALCULATED AN INCOME TAX PROVISION THAT IS IMMATERIAL FOR CONSOLIDATED FINANCIAL STATEMENT PURPOSES. AUDUBON HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. AUDUBON HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. SCHEDULE D, PARTS XI AND XII: SINCE AUDUBON ACTION FUND'S OPERATIONS ARE CONSOLIDATED WITHIN THE AUDITED FINANCIAL STATEMENTS OF ITS RELATED ORGANIZATION, NATIONAL AUDUBON SOCIETY, IT IS NOT REQUIRED TO COMPLETE THESE PART XI & XII RECONCILIATION SECTIONS ON SCHEDULE D. 0 0 0 0 0 0 0 0 0 ELIZABETH M GRAY CHIEF EXECUTIVE OFFICER 0 605954 0 0 0 22306 0 24046 0 978 0 653284 0 0 LORRAINE A SCIARRA SECRETARY (THRU 03/23) 0 279293 0 0 0 3214 0 330306 0 1103 0 613916 0 0 MARSHALL JOHNSON PRESIDENT 0 342633 0 25000 0 378 0 12200 0 9404 0 389615 0 0 INGRID M MILNE VICE TREASURER 0 291423 0 20000 0 2869 0 22950 0 14763 0 352005 0 0 DAVID M YARNOLD CHIEF EXECUTIVE OFFICER (THRU 05/21) 0 0 0 0 0 345877 0 0 0 0 0 345877 0 323077 ANDREW MILLS VICE PRESIDENT 0 225863 0 0 0 378 0 18512 0 9382 0 254135 0 0 STEPHEN E MEYER VICE PRESIDENT (THRU 07/21) 0 0 0 0 0 217340 0 0 0 0 0 217340 0 194223 FORM 990, PART VII & SCHEDULE J, PART I: THE FOLLOWING INDIVIDUALS REPORTED ON AUDUBON ACTION FUND'S FORM 990 RECEIVE THEIR COMPENSATION FROM A RELATED ORGANIZATION, NATIONAL AUDUBON SOCIETY: ELIZABETH M. GRAY, LORRAINE A. SCIARRA, MARSHALL JOHNSON, INGRID M. MILNE, DAVID M. YARNOLD, ANDREW MILLS, AND STEPHEN E. MEYER. AUDUBON ACTION FUND REIMBURSES NATIONAL AUDUBON SOCIETY FOR THE SERVICES OF ITS EMPLOYEES. INDIVIDUALS WHO DO NOT MEET THE CRITERIA OF AN OFFICER, KEY EMPLOYEE OR HIGHLY COMPENSATED EMPLOYEE OF AUDUBON ACTION FUND ARE NOT DISCLOSED IN PART VII OR SCHEDULE J OF THE 990. X 1 543649 FAIR MARKET VALUE 0 1 1 SCHEDULE M, PART I, LINE 31: CONTRIBUTIONS MUST BE ACCEPTABLE TO AUDUBON ACTION FUND, WHICH RESERVES THE RIGHT TO DECLINE ANY CONTRIBUTIONS, VERIFY THE SOURCE OF ANY FUNDS, AND IN THE CASE OF NONMARKETABLE ASSETS REQUIRE AN INDEPENDENT APPRAISAL OF VALUE. SCHEDULE M, PART I, LINE 32B: TO THE EXTENT THAT THE ORGANIZATION RECEIVES DONATIONS OF SECURITIES, THE INVESTMENT BROKER/MANAGER IS TASKED WITH SELLING THOSE SECURITIES. FORM 990, PART III, LINE 4A AUDUBON ACTION FUND, WORKING TO SUPPORT OUR ADVOCACY PARTNER, NATIONAL AUDUBON SOCIETY, BUILDS NONPARTISAN SUPPORT FOR COMMON-SENSE SOLUTIONS TO THE GREATEST CONSERVATION CHALLENGES FACING BIRDS, PEOPLE, AND THE PLACES WE NEED. IT INTENDS TO ACCOMPLISH ITS MISSION BY MOBILIZING THE MILLIONS OF AMERICANS WHO CARE ABOUT BIRDS AND THE ENVIRONMENT TO ADVOCATE FOR CHANGE AT THE LOCAL, STATE, AND NATIONAL LEVEL. ITS WORK IS GROUNDED IN AND INFORMED BY SCIENCE AND CORE VALUES THAT DEMAND ITS WORK ADVANCE EQUITY, DIVERSITY AND INCLUSION. AUDUBON ACTION FUND WILL OPERATE ON THREE IMPORTANT THEORIES OF CHANGE IN ORDER TO ACCOMPLISH ITS MISSION INCLUDING: (1) PUBLIC EDUCATION: EDUCATING THE PUBLIC ON BIRDS AND CONSERVATION PRIORITIES. (2) LOBBYING: INFLUENCING LEGISLATION RELATING TO BIRDS AND CONSERVATION. (3) ELECTION-RELATED ACTIVITY: EDUCATING THE PUBLIC ABOUT CANDIDATES' RECORDS AND POSITIONS. AUDUBON ACTION FUND CURRENTLY IS ENGAGED IN STATE-WIDE WORK IN INDIANA, FLORIDA, NORTH CAROLINA, SOUTH CAROLINA, ARIZONA, AND MICHIGAN. IN ADDITION, IT CONTINUES TO DEPLOY NATIONWIDE CAMPAIGNS FOCUSED ON ADVANCING OR PROTECTING AUDUBON PRIORITIES BOTH IN CONGRESS, THE ADMINISTRATION, AND IN STATE CAPITOLS. THE ACTION FUND CONTINUES TO BUILD ITS ONLINE PRESENCE THAT REACHES NEW SUPPORTERS, INCREASES THE FUND'S DONOR BASE, AND SUSTAINS MEMBERSHIP GROWTH AND PUBLIC ENGAGEMENT WELL INTO THE FUTURE. RECENT BIPARTISAN MOBILIZATION CAMPAIGNS URGED MEMBERS OF CONGRESS TO PASS LEGISLATION ADVANCING AUDUBON PRIORITIES INCLUDING: THE GROWING CLIMATE SOLUTIONS ACT (GCSA), THE NEOTROPICAL MIGRATORY BIRD CONSERVATION ACT, THE RECOVERING AMERICAS WILDLIFE ACT, THE FARM BILL, THE COASTAL BARRIER RESOURCES ACT, THE REINVESTING IN SHORELINE ECONOMIES AND ECOSYSTEMS ACT, AND THE WATER RESOURCES DEVELOPMENT ACT (WRDA). THESE CAMPAIGNS TARGETED BOTH REPUBLICANS AND DEMOCRATS AND INCLUDED DIRECT LOBBYING, EVENTS, AND MOBILIZING MEMBERSHIP THROUGH CAMPAIGNS TO ADVANCING THESE BILLS. IN INDIANA, MICHIGAN, AND ARIZONA, AUDUBON ACTION FUND WORKED TO FOSTER NEW SUPPORT FOR THE ISSUES OF CLEAN ENERGY, CONSERVATION, CLIMATE, WETLANDS, AND WATER INCLUDING STATEWIDE PROJECTS THAT WILL PROTECT, ENHANCE, AND RESTORE IMPORTANT HABITATS FOR BIRDS AND INCREASE COMMUNITY RESILIENCE. ADDITIONALLY, AUDUBON CONTINUES TO BUILD RELATIONSHIPS WITH KEY POLICYMAKERS THAT ARE VITAL TO AUDUBON PRIORITIES INSIDE THESE STATES. THE ACTION FUND CONTINUES TO WORK ACROSS THE COUNTRY IN OTHER IMPORTANT STATES FOR CAMPAIGNS THAT MOVE ELECTED OFFICIALS TOWARD SUPPORTING CLEAN ENERGY, CLIMATE, CONSERVATION AND WATER POLICY, AND AUDUBON ACTION FUND WILL CONTINUE TO EXPAND CAMPAIGNS IN THE FUTURE. AUDUBON ACTION FUND ENGAGED IN VOTER AWARENESS AND EDUCATION, AS WELL AS LIMITED POLITICAL ACTIVITIES THAT FOCUSED ON CONSERVATION, CLIMATE, AND CLEAN ENERGY ISSUES IN FISCAL YEAR 2023. THESE POLITICAL EXPENDITURES WERE DIRECTED TOWARDS THE 2022 ELECTIONS. SPECIFICALLY, AUDUBON ACTION FUND INVESTED IN TARGETED MAIL, PRINT, AND DIGITAL ADVERTISING CAMPAIGNS IN CONGRESSIONAL AND STATE-LEVEL RACES IN VARIOUS STATES. THE ACTION FUND PUSHED FORWARD CANDIDATES THAT CHAMPION AUDUBON POLICIES THAT PROTECT BIRDS, PEOPLE, AND THE PLACES THEY NEED, ISSUES INCLUDED: CONSERVATION, CLEAN WATER, CLEAN AIR, AND PROTECTING THE ENVIRONMENT, SPECIFICALLY WETLANDS. ADDITIONALLY, AUDUBON ACTION FUND RAN A GET-OUT-THE-VOTE CAMPAIGN TO PUSH ACTION FUND MEMBERSHIP TO THE POLLS TO SUPPORT BIRDS. STATES WHERE AUDUBON ACTION FUND WAS PRESENT DURING THE 2022 CYCLE, INCLUDES: AK, AR, AZ, CA, CO, FL, IL, IN, MI, MN, PA, SC, VA, AND WA. THE NATIONAL AUDUBON SOCIETY ACTION FUND POLITICAL ACTION COMMITTEE (AUDUBON ACTION FUND PAC) WAS ESTABLISHED BY AUDUBON ACTION FUND IN MAY 2022 TO FACILITATE POLITICAL CONTRIBUTIONS BY AUDUBON ACTION FUND'S RESTRICTED CLASS. AUDUBON ACTION FUND PAC WILL SUPPORT CANDIDATES WHO PRIORITIZE COMMON-SENSE SOLUTIONS TO THE GREATEST CONSERVATION CHALLENGES FACING BIRDS, PEOPLE, AND THE PLACES WE NEED. FORM 990, PART VI, SECTION A, LINE 6 AUDUBON ACTION FUND HAS THREE CLASSES OF MEMBERS: GOVERNING MEMBERS, CONTRIBUTING MEMBERS AND ASSOCIATE MEMBERS. A. GOVERNING MEMBERS CONSIST OF THE INDIVIDUALS WHO SERVE ON THE BOARD OF DIRECTORS. B. CONTRIBUTING MEMBERS CONSIST OF INDIVIDUALS WHO PAY DUES ANNUALLY. C. ASSOCIATE MEMBERS CONSIST OF INDIVIDUALS WHO ANNUALLY AFFIRMATIVELY EXPRESS THEIR DESIRE TO BECOME MEMBERS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A GOVERNING MEMBERS ARE AUTHORIZED TO VOTE FOR ALL BUT ONE DIRECTOR TO SIT ON THE BOARD OF DIRECTORS. THE RIGHT TO ELECT ONE DIRECTOR IS RESERVED TO THE CONTRIBUTING AND THE ASSOCIATE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY NATIONAL AUDUBON SOCIETY STAFF IN CONJUNCTION WITH A NATIONALLY RECOGNIZED ACCOUNTING FIRM. THE DRAFT FORM 990 IS PROVIDED TO THE FULL BOARD OF DIRECTORS OF AUDUBON ACTION FUND FOR REVIEW. THE BOARD MEETS WITH STAFF AND THE ACCOUNTING FIRM AND PROVIDES FEEDBACK. ANY COMMENTS ARE INCORPORATED AND THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C AUDUBON ACTION FUND'S CONFLICT OF INTEREST POLICY COVERS ALL DIRECTORS AND OFFICERS. EACH DIRECTOR OR OFFICER IS REQUIRED TO SIGN AN ANNUAL DISCLOSURE STATEMENT, AND AVER THAT THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AND THERE ARE NO CONFLICTS. IN THE EVENT OF CONFLICT, THE OFFICE OF THE GENERAL COUNSEL WILL ASSURE THE CONFLICT IS EITHER PROPERLY MITIGATED, OR THE TRANSACTION WILL NOT GO FORWARD. THE BOARD, WITH THE ASSISTANCE OF COUNSEL, MONITORS ADHERENCE TO AND COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 AUDUBON ACTION FUND'S FORM 990 IS AVAILABLE ON ITS WEBSITE. THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS AND ANNUAL REPORT, WHICH INCORPORATES THE RESULTS OF AUDUBON ACTION FUND AND AUDUBON ACTION FUND PAC, ARE AVAILABLE TO THE PUBLIC ON NATIONAL AUDUBON SOCIETY'S WEBSITE. THE FORM 1024-A, CONFLICT OF INTEREST POLICY AND OTHER GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G POLITICAL CONSULTING: PROGRAM SERVICE EXPENSES 109,199. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 109,199. PAC CONSULTING: PROGRAM SERVICE EXPENSES 12,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,500. STRATEGIC PLANNING: PROGRAM SERVICE EXPENSES 29,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,000. OTHER CONSULTING: PROGRAM SERVICE EXPENSES 65,186. MANAGEMENT AND GENERAL EXPENSES 7,153. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,339. FORM 990, PART XI, LINE 9: ADJUSTMENT TO PLEDGE RECEIVABLE BALANCE -2,527. NATIONAL AUDUBON SOCIETY INC 225 VARICK STREET 7TH FLOOR NEW YORK NY 10014 131624102 CONSERVATION NY 501(C)(3) LINE 7 N/A 0 NATIONAL AUDUBON SOCIETY ACTION FUND POLITICAL ACTION COMMITTEE 1828 L STREET NW SUITE 200 WASHINGTON DC 20036 882913233 ENVIRON. ADVOCACY DC 527 N/A NAS AF 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 0 NATIONAL AUDUBON SOCIETY INC O 444911 FMV NATIONAL AUDUBON SOCIETY INC M 27694 FMV NATIONAL AUDUBON SOCIETY ACTION FUND POLITICAL ACTION COMMITTEE M 4600 FMV