2025-05-06T08:14:49-05:00 2024-06-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2023-07-01 831280515 NATIONAL AUDUBON SOCIETY ACTION FUND NATI 2029220054 1828 L STREET NW SUITE 200 WASHINGTON DC 20036 MARSHALL JOHNSON PRESIDENT 2029220054 2025-05-06 1 1 SCOTT THOMPSETT P00741490 2125990100 2023 2025-03-06 01:10:19Z MARSHALL JOHNSON 1828 L STREET NW SUITE 200 WASHINGTON DC 20036 1777186 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 1449754 1745818 0 0 0 31368 0 0 1449754 1777186 2500 162500 0 0 444911 635703 0 0 30663 454764 839133 902175 1637336 547579 139850 1370437 1658130 278363 426206 1092074 1231924 X AUDUBON ACTION FUND'S MISSION IS TO BUILD BIPARTISAN 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. 0 0 1582160 162500 0 SEE SCHEDULE O 1582160 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 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 8 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 THOMPSON CHAIR (THRU 06/24) 2.00 0.00 X X 0 0 0 NEIL CHATTERJEE TREASURER 2.00 0.00 X X 0 0 0 JAMES C GREENWOOD DIRECTOR 2.00 0.00 X 0 0 0 SUSAN ORR DIRECTOR 2.00 8.00 X 0 0 0 ANNA RIGGS DIRECTOR (AS OF 10/23) 2.00 8.00 X 0 0 0 ELIZABETH M GRAY CHIEF EXECUTIVE OFFICER 2.00 40.00 X 0 924687 27194 MARSHALL JOHNSON PRESIDENT 2.00 40.00 X 0 380758 30298 INGRID M MILNE VICE TREASURER 2.00 40.00 X 0 346813 40787 ANDREW MILLS VICE PRESIDENT 2.00 40.00 X 0 234903 29219 CHARLOTTE D YOUNG SECRETARY (AS OF 05/23) 2.00 40.00 X 0 220264 26910 LORRAINE A SCIARRA SECRETARY (THRU 03/23) 0.00 0.00 X 0 326870 5204 0 2434295 159612 0 1 1 0 0 1745818 989079 1745818 31368 31368 1777186 0 0 31368 162500 162500 169528 169528 323809 323809 142366 142366 1555 1322 233 6148 6148 141741 140612 1129 71528 71528 340264 340264 43089 43014 75 23057 20011 3046 8303 6426 1877 REIMBURSED EXP. (NAS) 157177 157177 FUNDRAISING SVC-AUDUBON 30663 30663 DUES & SUBSCRIPTIONS 13333 3263 10070 MEMBERSHIP FULFILLMENT 435 435 1840 340 1500 1637336 1582160 24513 30663 1305674 1657685 64546 217 445 1370437 1658130 18827 233101 259536 193105 278363 426206 X 528710 733106 563364 498818 1092074 1231924 1370437 1658130 139850 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18449 18449 18449 1 PART I-A, LINE 1: THE NATIONAL AUDUBON SOCIETY ACTION FUND ENGAGED IN LIMITED POLITICAL CAMPAIGN ACTIVITIES IN FISCAL YEAR 2024. THE ACTION FUND HIRED VARIOUS POLITICAL CONSULTANTS TO PERFORM ADVOCACY SERVICES ON IMPORTANT ENVIRONMENTAL ISSUES THAT ALIGN WITH NATIONAL AUDUBON SOCIETY'S' CONSERVATION MISSION. IN ADDITION, THE ACTION FUND INCURRED A SMALL AMOUNT OF CONSULTING EXPENDITURES RELATED TO ITS PAC FUND. 0 INTERCOMPANY PAYABLE 193105 193105 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. 1 AMERICAN CONSERVATION COALITION ACTION PO BOX 391 APPLETON WI 54912 822038028 501(C)(4) 100000 0 GENERAL SUPPORT CONSERVATION VOTERS OF SOUTH CAROLINA PO BOX 1766 COLUMBIA SC 29202 582420153 501(C)(4) 20000 0 GENERAL SUPPORT REPUBLICAN MAIN STREET PARTNERSHIP 411 NEW JERSEY AVENUE SE WASHINGTON DC 20003 591828852 501(C)(4) 40000 0 GENERAL SUPPORT 0 3 PART I, LINE 2: THE PROGRAM DEPARTMENT OF THE NATIONAL AUDUBON SOCIETY, INC. IS RESPONSIBLE FOR SELECTING THE RECIPIENTS OF GRANTS, CREATING A GRANT AGREEMENT AND TRAINING GRANTEES WITH RESPECT TO PROGRAM REQUIREMENTS. GRANTEES ARE REQUIRED TO SUBMIT FINANCIAL AND PROGRAM REPORTS ON A TIMELY BASIS TO PARTICIPATE IN AN EVALUATION PROCESS. 1 0 0 0 0 0 0 0 0 ELIZABETH M GRAY CHIEF EXECUTIVE OFFICER 0 644131 0 256250 0 24306 0 26400 0 794 0 951881 0 0 MARSHALL JOHNSON PRESIDENT 0 350380 0 30000 0 378 0 12200 0 18098 0 411056 0 0 INGRID M MILNE VICE TREASURER 0 316246 0 20000 0 10567 0 23700 0 17087 0 387600 0 0 LORRAINE A SCIARRA SECRETARY (THRU 03/23) 0 18010 0 0 0 308860 0 4553 0 651 0 332074 0 308252 ANDREW MILLS VICE PRESIDENT 0 234483 0 0 0 420 0 19096 0 10123 0 264122 0 0 CHARLOTTE D YOUNG SECRETARY (AS OF 05/23) 0 198406 0 20000 0 1858 0 14908 0 12002 0 247174 0 0 PART I, LINE 4A FORMER VP AND GENERAL COUNSEL, LORRAINE A. SCIARRA, RECEIVED A SEPARATION PAYMENT OF $308,252 IN CALENDAR YEAR 2023, OF WHICH $308,252 WAS PREVIOUSLY REPORTED AS DEFERRED COMPENSATION ON THE PRIOR YEAR FORM 990. THIS AMOUNT IS REPORTED BOTH IN SCHEDULE J PART II, COLUMNS (B)(III) AND (F). 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, CHARLOTTE D. YOUNG, AND ANDREW MILLS. 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 989079 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 BIPARTISAN 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. 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 BASED WORK IN SOUTH CAROLINA AND ARIZONA, WHILE ALSO CONTINUING TO DEPLOY NATIONWIDE CAMPAIGNS FOCUSED ON ADVANCING OR PROTECTING AUDUBON PRIORITIES IN CONGRESS, WITH 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. 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 2024. THESE POLITICAL EXPENDITURES WERE DIRECTED TOWARDS THE 2024 BALLOT MEASURES IN MINNESOTA AND CALIFORNIA IN SUPPORT OF SUCCESSFUL EFFORTS TO RASISE PUBLIC FUNDING TO SUPPORT HABITAT, COMMUNITY, AND CLIMATE BENEFITS. 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. IN THE EVENT OF CONFLICT, IT SHOULD BE DISCLOSED TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS, WITH THE CONFLICTED DIRECTOR RECUSING, 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 NATIONAL AUDUBON SOCIETY 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. 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 635702 FMV NATIONAL AUDUBON SOCIETY INC M 30663 FMV NATIONAL AUDUBON SOCIETY ACTION FUND POLITICAL ACTION COMMITTEE M 13741 FMV