| Entity | Document Type | Tax ID |
|---|---|---|
| 350.org and Affiliates | Consolidated Audited Financial Statements | Multiple |
| 350.org | IRS Form 990 | 26-1150699 |
|
Entity: 350.org and Affiliates Document Type: Consolidated Audited Financial Statements Tax ID: Multiple |
|
Entity: 350.org Document Type: IRS Form 990 Tax ID: 26-1150699 |
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Gillian May Boeve | Past Executive Director | $239,401 |
| 2 | Olivia Langoff | Managing Director | $188,948 |
| 3 | Rushina Vipani | Director of Finance | $173,325 |
|
1 Name: Gillian May Boeve Title: Past Executive Director Compensation: $239,401 |
|
2 Name: Olivia Langoff Title: Managing Director Compensation: $188,948 |
|
3 Name: Rushina Vipani Title: Director of Finance Compensation: $173,325 |
CharityWatch's rating of 350.org (tax ID #26-1150699) includes the financial activities of Stichting 350 Global and 350 Brasil. All inter-entity balances and transactions have been eliminated in consolidation. According to the 350.org consolidated audit of September 30, 2025 (Note 1, Nature of Activities and Significant Accounting Policies, Nature of activities): "...The consolidated financial statements include the accounts of 350.org, Stichting 350 Global (350 Global) and 350 Brasil (collectively referred to as the Organization). 350 Global is a foundation incorporated in the Netherlands. It was established on May 28, 2024, to directly serve the public benefit aim of nature and environment, which concept includes sustainability (duurzaamheid), by protecting our society and future generations from global warming. 350 Brasil is a private nonprofit association organized in Brazil. It was established on July 18, 2025, with its primary activities as social advocacy and defense of social rights. There were limited activities in 350 Brasil during fiscal year 2025..." 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 due to its small size. According to the 350.org consolidated audit of September 30, 2025 (Note 8, 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. The Fund is a related non-controlled and financial independent entity. 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 years ended September 30, 2025 and 2024, were approximately $110,000 and $27,000, respectively. Subsequent to year-end, the September 30, 2025 and 2024 balances owed to the Organization were paid. The Fund did not contribute to the Organization during the year ended September 30, 2024 or 2025." |
According to the 350.org tax filing for the fiscal year ended September 30, 2025, 350.org reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III): Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4a): "Gillian May Boeve, former Executive Director, received a transition payment of $47,500 during the calendar year 2024." [Boeve had $239,401 of total reported compensation during 2024 (IRS Form 990, Schedule J, Part II)]. |
