CharityWatch REPORT
Issued September 2016

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

Any time an Analysts' Note refers to a charity's Audited Financial Statements or IRS tax form, CharityWatch encourages interested donors to obtain a copy of the referenced documents so that they may view the information in context. Please contact the charity directly to request a copy of any referenced document. Charity tax forms and audits may also be obtained from a number of online databases. For a list of sources, please visit our LINKS page.

According to the Rainforest Alliance (RA) audit of June 30, 2015 (Note 7, In-Kind Contributions), RA received in-kind contributions during fiscal 2015 on which it placed a value of $1,108,202. These in-kind contributions are described as consisting primarily of legal services, annual gala services, and advertising.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found by clicking on "About CharityWatch" from the navigation bar and then clicking on "Criteria & Methodology".]
CharityWatch's rating of Rainforest Alliance (RA) includes the financial activities of the RA "branches and affiliates" included in the RA audit of June 30, 2015. According to audit Note 1, Organization and Nature of Activities:

"Rainforest Alliance... is an international non-profit organization, organized in 1987 in the State of New York with branches and affiliates in various countries... All activity of the branches and affiliates is included in these consolidated financial statements. RA conducts the majority of its activities throughout North America, Central America, South America, Africa, Europe and Southeast Asia."

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