2024-09-30T16:21:58-05:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-01-01 810554362 GROUNDWORK USA INC GROU 9143752151 22 MAIN STREET YONKERS NY 10701 ELIZABETH ELLISON CHIEF FINANCIAL OFFICER 9143752151 2024-09-30 1 1 MELISSA MODELSON P01603524 9143818900 2024-09-30 2023 2024-10-15 13:58:12Z HEATHER MCMANN 22 MAIN STREET YONKERS NY 10701 3938323 0 X WWW.GROUNDWORKUSA.ORG X 2002 NY TO BRING ABOUT THE SUSTAINED REGENERATION, IMPROVEMENT AND MANAGEMENT OF THE PHYSICAL ENVIRONMENT BY DEVELOPING COMMUNITY-BASED PARTNERSHIPS THAT EMPOWER PEOPLE, BUSINESSES AND ORGANIZATIONS TO PROMOTE ENVIRONMENTAL, ECONOMIC AND SOCIAL WELL-BEING. 7 7 22 20 0 0 9470134 3388534 500 46057 69431 503732 2212 0 9542277 3938323 3207154 2819274 0 0 1705401 2109002 0 0 106368 392843 531434 5305398 5459710 4236879 -1521387 11968758 10563659 505212 615036 11463546 9948623 X THE MISSION OF GROUNDWORK USA (THE ORGANIZATION) IS TO BRING ABOUT THE SUSTAINED REGENERATION, IMPROVEMENT, AND MANAGEMENT OF THE PHYSICAL ENVIRONMENT BY DEVELOPING COMMUNITY-BASED PARTNERSHIPS THAT EMPOWER PEOPLE, BUSINESSES, AND ORGANIZATIONS TO PROMOTE ENVIRONMENTAL, ECONOMIC, AND SOCIAL WELL-BEING. THE ORGANIZATION IS COMMITTED TO CHANGING PLACES, CHANGING LIVES, AND CHANGING SYSTEMS TO MEET OUR VISION OF A WORLD IN WHICH EVERYONE CAN LIVE IN A COMMUNITY THAT IS HEALTHY, GREEN, JUST AND RESILIENT. 0 0 506948 200106 22557 GROWING AND STRENGTHENING OUR AFFILIATE NETWORK - THE ORGANIZATION INCREASES THE IMPACT OF ITS NETWORK OF 21 PEOPLE-CENTERED AFFILIATES (GROUNDWORK TRUSTS), THROUGH COACHING, TRAINING, FACILITATION OF KNOWLEDGE SHARING AND PEER-TO-PEER LEARNING OPPORTUNITIES, AND PROVISION OF SHARED SERVICES. IN 2023, 180 OF OUR NETWORK MEMBERS PARTICIPATED IN IN-PERSON TRAINING AND PEER-TO-PEER COACHING PROGRAMS, AND WE PROVIDED 12,800 HOURS OF COACHING AND SHARED TECHNICAL SUPPORT SERVICES TO OUR GRASSROOTS AFFILIATES TO SUPPORT PROGRAM IMPLEMENTATION AND EFFECTIVE OPERATIONS. 3524100 2419353 INCREASING CLIMATE RESILIENCE AND IMPROVING HEALTH - THE ORGANIZATION COLLABORATES WITH GROUNDWORK TRUSTS TO INCREASE ACCESS TO PARKS, TRAILS, AND GREEN SPACES, MEET ESSENTIAL COMMUNITY HEALTH PRIORITIES SUCH AS ACCESS TO HEALTHY FOOD AND CLEAN WATER, AND MITIGATE THE IMPACT OF THE CLIMATE CRISIS. IN 2023, THE ORGANIZATION AWARDED $2,500,000 TO SUPPORT 27 MULTI-YEAR PROJECTS THAT ADVANCE EQUITY-CENTERED CLIMATE, LAND, AND WATER JUSTICE PROJECTS SUPPORTED BY COACHING, COLLABORATION, AND SHARED LEARNING. THROUGH OUR CLIMATE SAFE NEIGHBORHOODS PROGRAM, GROUNDWORK TRUSTS ENGAGED NEARLY 30,000 RESIDENTS IN THE CREATION OF NEIGHBORHOOD CLIMATE ADAPTATION PLANS AND BUILT COALITIONS OF PARTNERS TO ADVOCATE FOR MUNICIPAL INVESTMENTS IN THESE STRATEGIES. THROUGH THE LAND USE INNOVATION INITIATIVE, WE FUNDED SEVEN TRUSTS TO PILOT CREATIVE COMMUNITY ENGAGEMENT STRATEGIES TO ENGAGE RESIDENTS IN VISIONING FOR LAND REUSE PROJECTS. THE CLIMATE PREPAREDNESS AND LAND RESTORATION PROGRAM PROVIDED SEED FUNDING TO 13 TRUSTS TO COMPLETE HIGH-IMPACT CLIMATE ADAPTATION PROJECTS IDENTIFIED BY RESIDENTS. ADDITIONALLY, THE ORGANIZATION SECURED $10M TO LAUNCH A NEW NATIONAL URBAN FORESTRY PROGRAM THAT WILL ALIGN WITH COMMUNITY CLIMATE PRIORITIES. 555713 166484 23500 BUILDING THE ENVIRONMENTAL JUSTICE FIELD - THE ORGANIZATION ELEVATES THE LEARNINGS FROM OUR PLACE-BASED PROGRAMMING TO SUPPORT THE WORK OF MORE THAN 1,500 ENVIRONMENTAL JUSTICE AND WATER EQUITY PRACTITIONERS THROUGH WEBINARS, WORKSHOPS, RESOURCE DEVELOPMENT, AND COACHING THROUGH OUR EPA BROWNFIELDS TECHNICAL ASSISTANCE PROGRAM AND THE URBAN WATERS LEARNING NETWORK. IN 2023, WE PROVIDED 3,000 HOURS OF TECHNICAL ASSISTANCE AND SUPPORT TO PRACTITIONERS, PROVIDED ONE-ON-ONE ASSISTANCE TO 16 ORGANIZATIONS, AND ENGAGED HUNDREDS OF PRACTITIONERS IN WEBINARS AND WORKSHOPS. 359662 33330 0 YOUTH AND WORKFORCE DEVELOPMENT - THE ORGANIZATION SUPPORTS THE 800+ YOUTH AND YOUNG ADULTS ENGAGED IN EDUCATION, RECREATION, AND JOBS WITH AFFILIATED GROUNDWORK TRUSTS WHILE BRINGING 80 YOUNG PEOPLE TO NATIONAL PARKS AND HISTORIC SITES, INCREASING THEIR CONNECTION TO NATURE THROUGH AGE-APPROPRIATE EXPERIENTIAL LEARNING AND WORKFORCE PROGRAMS THAT COMBINE ENVIRONMENTAL EDUCATION, CONSERVATION, AND CAREER TRAINING. 359662 33330 0 4946423 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 22 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 1 1 1 0 0 NY X X X ELIZABETH ELLISON 9143752151 22 MAIN STREET YONKERS NY 10701 SARAH CALDERON PRESIDENT 1.50 X X 0 0 0 HEATHER MCMANN CEO, PRESIDENT THRU 03/23 40.00 X X 185777 0 10148 DENEINE POWELL VICE PRESIDENT THRU 09/23 1.50 X X 0 0 0 TODD REYNOLDS VICE PRESIDENT 1.50 X X 0 0 0 STACEY TRIPLETT SECRETARY 1.50 X X 0 0 0 DONALD L POMEROY TREASURER 1.50 X X 0 0 0 ROBERT BARON DIRECTOR 0.50 X 0 0 0 HILLARY BROWN DIRECTOR THRU 10/23 0.50 X 0 0 0 CINDY CHANG DIRECTOR 0.50 X 0 0 0 JESSICA HORTON DIRECTOR THRU 08/23 0.50 X 0 0 0 AMY STITELY DIRECTOR 0.50 X 0 0 0 ELIZABETH ELLISON CHIEF FINANCIAL OFFICER 15.00 X 71305 0 3027 CATHERINE MINGOYA-LAFORTUNE CO CLIMATE RESILIENCE AND LAND USE 40.00 X 140600 0 7771 STACEY MORAN CHIEF OPERATING OFFICER 40.00 X 138050 0 29134 ABBIE DUSSELDORP CHIEF DEVELOPMENT & COMMUNICATION OFFICER 40.00 X 127882 0 19909 663614 0 69989 4 0 1 0 0 1275853 2112681 3388534 PROGRAM FEES 900099 46057 46057 46057 503732 503732 3938323 46057 0 503732 2819274 2819274 270280 215608 41756 12916 1465225 1176507 220775 67943 63848 50933 9864 3051 171211 136579 26450 8182 138438 110435 21387 6616 28750 28750 119823 92129 27323 371 11993 7158 2540 2295 51934 42085 7775 2074 11174 8654 2100 420 180938 174265 5350 1323 80509 67150 12339 1020 931 931 3374 2707 510 157 PROGRAM SUPPLIES 42008 42008 5459710 4946423 406919 106368 43864 316098 11504410 9231781 402156 850562 734 2750 16663 25376 7726 7726 931 0 0 137092 11968758 10563659 259069 458506 246143 156530 505212 615036 X 7393965 7478812 4069581 2469811 11463546 9948623 11968758 10563659 -1521387 6464 0 X X 0 1 X 1 1 1 X 1821294 3444221 2543337 2470134 3411091 13690077 1821294 3444221 2543337 2470134 3411091 13690077 4529026 9161051 1431 2356 1847 69431 503732 578797 2212 2212 14271086 41312 0.64190 0.69010 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 2,212. SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: CY PRES AWARD FROM CLASS ACTION SETTLEMENT DATE: 06/03/22 AMOUNT: 7000000. DESCRIPTION: ENVIRONMENTAL RESTORATION AND RESILIENCE PROGRAMS DATE: 12/01/21 AMOUNT: 5925956. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 483 483 5352859 5353342 417667 104417 0 0 263647 276767 410398 417667 1368479 2052719 143 483 626 65912 69192 102600 104417 342121 513182 143 483 626 7726 7726 0 0 X 3950287 6464 5500 11964 3938323 0 3938323 5465210 5500 5500 5459710 0 5459710 PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR TAX YEARS PRIOR TO DECEMBER 31, 2020. 1 CENTER FOR CREATIVE LAND RECYCLING 2342 SHATTUCK AVE 506 BERKELEY CA 94704 943302410 501(C)(3) 46125 0 PROGRAM SUPPORT GROUNDWORK BRIDGEPORT 1001 MAIN ST SUITE 20 BRIDGEPORT CT 06649 061556949 501(C)(3) 118762 0 PROGRAM SUPPORT GROUNDWORK ELIZABETH 205 FIRST STREET ELIZABETH NJ 07206 562397106 501(C)(3) 136964 0 PROGRAM SUPPORT GROUNDWORK ERIE 930 LIBERTY ST SUITE 202 ERIE PA 16502 881880098 501(C)(3) 73066 0 PROGRAM SUPPORT GROUNDWORK HUDSON VALLEY 22 MAIN STREET YONKERS NY 10701 113579493 501(C)(3) 144283 0 PROGRAM SUPPORT GROUNDWORK JACKSONVILLE 1419 SILVER STREET JACKSONVILLE FL 32206 472342111 501(C)(3) 192199 0 PROGRAM SUPPORT GROUNDWORK LAWRENCE 50 ISLAND STREET SUITE 101 LAWRENCE MA 01840 043546770 501(C)(3) 251910 0 PROGRAM SUPPORT GROUNDWORK MILWAUKEE 1845 N FARWELL AVENUE 100 MILWAUKEE WI 53202 320182692 501(C)(3) 329132 0 PROGRAM SUPPORT GROUNDWORK NEW ORLEANS 536 WASHINGTON AVE NEW ORLEANS LA 70130 900456300 501(C)(3) 195000 0 PROGRAM SUPPORT GROUNDWORK NORTHEAST REVITALIZATION GROUP PO BOX 172403 KANSAS CITY KS 66117 352118149 501(C)(3) 291230 0 PROGRAM SUPPORT GROUNDWORK OHIO RIVER VALLEY 3696 KENDALL AVE CINCINNATI OH 45208 842991804 501(C)(3) 200183 0 PROGRAM SUPPORT GROUNDWORK RHODE ISLAND 1005 MAIN STREET SUITE 1223 PAWTUCKET RI 02860 050397766 501(C)(3) 167284 0 PROGRAM SUPPORT GROUNDWORK RVA 409 E MAIN STREET 200 RICHMOND VA 23219 462191744 501(C)(3) 150500 0 PROGRAM SUPPORT GROUNDWORK SAN DIEGO 5106 FEDERAL BLVD 203 SAN DIEGO CA 92105 743184848 501(C)(3) 95000 0 PROGRAM SUPPORT GROUNDWORK SOMERVILLE 24 PARK STREET 7 SOMERVILLE MA 02143 043537152 501(C)(3) 85000 0 PROGRAM SUPPORT GROUNDWORK SOUTHCOAST 1285 ACUSHNET AVENUE NEW BEDFORD MA 02746 043546770 501(C)(3) 227000 0 PROGRAM SUPPORT RIVER NETWORK 209 SW OAK STREET PORTLAND OR 97204 930969979 501(C)(3) 112825 0 PROGRAM SUPPORT 17 0 PART I, LINE 2: GROUNDWORK USA MONITORS THE WORK OF THE GROUNDWORK TRUSTS AND OTHER GRANTEES THAT RECEIVE FUNDS THROUGH SUB-AWARDS UNDER GOVERNMENT AND PRIVATE GRANT AGREEMENTS, VIA PHONE, ELECTRONIC MAIL, PERIODIC DETAILED INVOICES, AND WORK REPORTS ON PROGRESS MADE TOWARDS DELIVERABLES DESCRIBED IN THE GRANT AGREEMENTS. GWUSA STAFF ALSO MAKE PERIODIC SITE VISITS AND MEET WITH TRUST EXECUTIVE DIRECTORS, STAFF AND BOARD MEMBERS AS NEEDED, GIVING GWUSA AN OPPORTUNITY TO ASSESS PROGRESS ON INTENDED PURPOSE. GWUSA MAKES DECISIONS ON WHICH ORGANIZATIONS ARE TO RECEIVE ASSISTANCE BASED ON AN ASSESSMENT OF NEED AND EFFICACY OF PROPOSED USE OF FUNDS. X X X 0 0 0 0 0 0 0 0 0 HEATHER MCMANN CEO, PRESIDENT THRU 03/23 185777 0 0 0 0 0 9195 0 953 0 195925 0 0 0 STACEY MORAN CHIEF OPERATING OFFICER 138050 0 0 0 0 0 6978 0 22156 0 167184 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT KEEP FORMAL MINUTES OF THE COMMITTEE MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM, MANAGEMENT REVIEWS THE FORM 990 WITH THE AUDIT & FINANCE COMMITTEE AND PROVIDES ANY COMMENTS TO THE ACCOUNTING FIRM. AFTER THIS PROCESS IS PERFORMED, THE FORM 990 IS ELECTRONICALLY SENT TO THE FULL BOARD OF DIRECTORS PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY. THE POLICY APPLIES TO DIRECTORS, OFFICERS, AND KEY EMPLOYEES. THE PURPOSE OF THE POLICY IS TO PUT INTO PLACE MECHANISMS BY WHICH RELATIONSHIPS, FINANCIAL INTERESTS OR BUSINESS AFFILIATIONS THAT COULD RESULT IN CONFLICTS OF INTEREST BETWEEN GROUNDWORK USA AND AN INDIVIDUAL ARE IDENTIFIED AND RESOLVED IN A MANNER THAT ENSURES THAT THEY ARE IN THE BEST INTERESTS OF GROUNDWORK USA. A POTENTIAL CONFLICT OF INTEREST EXISTS WHEN ACTIONS, CONTRACTS, TRANSACTIONS OR OTHER DEALINGS BETWEEN GROUNDWORK USA AND AN INTERESTED PARTY OR A RELATED PARTY MAY RESULT IN A PERSONAL BENEFIT TO THE INTERESTED PARTY. A POTENTIAL CONFLICT OF INTEREST MAY ALSO EXIST WHEN AN INTERESTED PARTY SERVES AS DIRECTOR, OFFICER, OR STAFF MEMBER OF AN ORGANIZATION WHICH COMPETES WITH GROUNDWORK USA OR WHEN AN INTERESTED PARTY OR RELATED PARTY AIDS, FINANCIALLY OR OTHERWISE, SUCH COMPETING ORGANIZATION. UPON INITIAL ELECTION OR APPOINTMENT AS A DIRECTOR, OFFICER OR KEY EMPLOYEE, EACH INDIVIDUAL SHALL DISCLOSE ANY RELEVANT INTEREST OF AN INTERESTED PARTY OR RELATED PARTY AS THEY RELATE TO SUCH DIRECTOR, OFFICER OR KEY EMPLOYEE WHICH MAY POSE A POTENTIAL CONFLICT OF INTEREST. THE DISCLOSURE SHALL BE MADE ON THE FORM ATTACHED TO THE POLICY AND SHALL BE SUBMITTED TO THE SECRETARY AND EXECUTIVE DIRECTOR. SUCH DISCLOSURE SHALL BE UPDATED ANNUALLY IN THE SAME MANNER. IF ANY QUESTION ARISES IN THE MIND OF ANY DIRECTOR, OFFICER OR KEY EMPLOYEE OF GROUNDWORK USA AS TO A POTENTIAL CONFLICT BETWEEN HIS OR HER INDIVIDUAL INTEREST, THAT OF A RELATIVE, OR THAT OF A RELATED PARTY AND THE INTEREST OF GROUNDWORK USA, FULL DISCLOSURE OF ALL FACTS PERTAINING TO SUCH POTENTIAL CONFLICT SHALL BE MADE TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS OF GROUNDWORK USA (OR A DULY APPOINTED COMMITTEE OF THE BOARD) SHALL INVESTIGATE THE POTENTIAL CONFLICT OF INTEREST. THE DIRECTOR, OFFICER OR KEY EMPLOYEE TO WHOM THE POTENTIAL CONFLICT OF INTEREST RELATES SHALL NOT PARTICIPATE IN ANY DISCUSSION RELATING TO THE CONFLICT, EXCEPT THAT THE BOARD OR COMMITTEE MAY REQUEST THAT THE INTERESTED PARTY PRESENT INFORMATION CONCERNING THE TRANSACTION, AGREEMENT OR ARRANGEMENT AT A MEETING OF THE BOARD OR COMMITTEE PRIOR TO COMMENCEMENT OF DELIBERATIONS OR VOTING. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS APPROPRIATE AND ADEQUATE DATA TO DETERMINE THE REASONABLENESS OF THE COMPENSATION BEING CONSIDERED FOR THE CHIEF EXECUTIVE OFFICER. THE METRICS USED TO DETERMINE COMPENSATION CONSISTED OF FORM 990S FROM SIMILIARLY SIZED ORGANIZATIONS, AND DATA FROM A SURVEY OF ORGANIZATIONS IN OUR INDUSTRY SUB-SECTOR, WITH SIMILAR PROGRAMS, THAT ARE COMPARABLE IN TERMS OF ORGANIZATION SIZE AS REFLECTED BY THEIR BUDGETS. THE BOARD ANALYZED THIS INFORMATION AND THEN APPROVED THE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER FOR THE NEXT FISCAL YEAR. THIS PROCESS WAS LAST COMPLETED FEBRUARY 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG. THE RETURN, AUDITED FINANCIAL STATEMENTS, AND GOVERNING DOCUMENTS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. THE RETURN AND AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 10B: AT THE ESTABLISHMENT OF A NEW GROUNDWORK TRUST, THE NEW TRUST ENTERS INTO A MEMORANDUM OF UNDERSTANDING WITH GWUSA THAT IDENTIFIES THE NATURE OF THE RELATIONSHIP BETWEEN GWUSA AND THE TRUST. EACH TRUST HAS AN INDEPENDENT BOARD OF DIRECTORS THAT IS RESPONSIBLE FOR MAKING OPERATING DECISIONS FOR THE TRUST. FORM 990, PART XII, LINES 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.