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Top Rated

350.org

CharityWatch rating issued
October 2023

Top-Rated Charity
A
CharityWatch Rating
Our independent rating based
on a number of factors.
 
76%
Program Percentage
Amount spent on programs
relative to overhead.
 
$4
Cost to Raise $100
Amount spent to raise
$100 of contributions.
Ratings & Metrics

Contact Information

350.org
PO Box 843004
Boston, MA 02284-3004

Other Names

None

Tax Status

501(c)3

Website

www.350.org

Stated Mission

Building a global grassroots movement to solve the climate crisis.

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Ratings & Metrics

Learn more about Ratings & Metrics
Data based on Fiscal Year Ended 09/30/2022

Program Percentage: 76%

The percentage of 350.org's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$19,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $4

How many dollars 350.org spends on fundraising to raise each $100 of contributions.

$20,000,000

Calculated Total Contributions

(rounded)

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
350.org IRS Form 990 26-1150699
350.org Audited Financial Statements 26-1150699
Entity: 350.org
Document Type: IRS Form 990
Tax ID: 26-1150699
Entity: 350.org
Document Type: Audited Financial Statements
Tax ID: 26-1150699

Governance & Transparency

Learn more about Governance & Transparency
CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
 
350.org
meets governance benchmarks.
 
350.org
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy No Sharing  

Top Salaries

Learn more about Top Salaries
  Name Title Compensation
1 Gillian May Boeve Executive Director $185,787
2 Olivia Langhoff Managing Director $177,471
3 Fenton Lutanatabua Head of Regions $153,501
1
Name: Gillian May Boeve
Title: Executive Director
Compensation: $185,787
2
Name: Olivia Langhoff
Title: Managing Director
Compensation: $177,471
3
Name: Fenton Lutanatabua
Title: Head of Regions
Compensation: $153,501

Analysts' Notes

Learn more about Analysts' Notes
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.

CharityWatch's rating of 350.org is for the 501(c)(3) public charity. The rating does not include the financial activities of the related 501(c)(4) tax-exempt, social welfare organization, 350.org Action Fund, for which CharityWatch does not provide a separate rating at this time.

According to the 350.org audit of September 30, 2022 (Note 4, Related Party Transactions):

"The Organization shares office space and other related expenses and services with 350.Org Action Fund (the Fund), a nonprofit organization exempt under Section 501(c)(4) of the Internal Revenue Code. Costs have been allocated between the Organization and the Fund based upon salaries and other contractual arrangements. Total expenses allocated to the Fund for the year ended September 30, 2022, were approximately $17,000. Subsequent to year end, the September 30, 2022 balance owed to the Organization was paid.”

According to the charity’s Statement of Activities for its fiscal year ended 9/30/2022, 350.org reports receiving PPP Contributions in the amounts of $1,291,827 and $1,299,898 for its fiscal years 2022 and 2021, respectively.

According to Audit Note 5, Response to COVID-19:

“During the years ended September 20,2021 and 2020, the Organization received two Small Business Administration (SBA) loans under the Paycheck Protection Program (PPP).

The PPP loans were waived by the Small Business Administration (SBA) during the year ended September 30, 2022, and as such, the loan proceeds are included as PPP contribution without donor restrictions on the statement of activities for the year ended September 30, 2022.”

According to the 350.org audit of September 30, 2022 (Note 11, Donated Services), 350.org received in-kind donated legal services and software licenses on which it placed a value of approximately $97,400.

[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 on the Our Process page.]