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Top Rated

Global Green USA

CharityWatch report issued
May 2019

Top-Rated Charity
CharityWatch Grade
Our independent grade based
on a number of factors.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Global Green USA
520 Broadway
Suite 200
Santa Monica, CA 90401

Other Names


Tax Status


Stated Mission

To foster a global value shift toward a sustainable & secure future in order to help people, places, and the planet. Primarily focused on stemming global climate change by creating green buildings & cities.

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Data based on Fiscal Year Ended 12/31/2017

Program Percentage: 74%

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


Calculated Total Expenses



Cost to Raise $100: $26

How many dollars Global Green USA spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources


Financial Documents

Entity Document Type Tax ID
Global Green USA IRS Form 990 77-0387124
Global Green USA & Subsidiaries Audited Consolidated Financial Statements Multiple
Entity: Global Green USA
Document Type: IRS Form 990
Tax ID: 77-0387124
Entity: Global Green USA & Subsidiaries
Document Type: Audited Consolidated Financial Statements
Tax ID: Multiple

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?
Global Green USA
meets governance benchmarks.
Global Green USA
meets transparency benchmarks.
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 Opt-In Policy  

  Name Title Compensation
1 Lester McCabe Treasurer $137,985
2 Walker Wells VP $106,246
Name: Lester McCabe
Title: Treasurer
Compensation: $137,985
Name: Walker Wells
Title: VP
Compensation: $106,246

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.
According to the Independent Auditors' Report issued in connection with the Global Green USA consolidated audit of December 31, 2017, re: "Substantial Doubt about the Organization's Ability to Continue as a Going Concern":

"The accompanying [audited] financial statements have been prepared assuming that the Organization will continue as a going concern. As discussed in Note 12 to the financial statements [cited below], the organization has obtained debt, primarily to fund operations. The continued negative changes in net assets have created a significant accumulated deficit. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's evaluation of the events and conditions and management's plans regarding these matters are also described in Note 12. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified with respect to that matter."

According to the Global Green USA consolidated audit of December 31, 2017 (Note 12, Going Concern):

"...[T]he Organization incurred a change in net assets of $(704,634) for the year ended December 31, 2017 and has incurred similar losses in the previous several years. These losses have created an unrestricted net asset balance of $(687,908) at December 31, 2017. The Organization has borrowed from a board member to secure the funds necessary to continue operations. These factors have created an uncertainty regarding the organization's ability to continue as a going concern.

"Management is monitoring the expenses to identify areas in which costs and expenses can be reduced to improve the results of operations. Staff levels are decreased and unfilled positions will remain unfilled. Subsequent to year end, the Santa Monica office lease was terminated and a less expensive space was leased. Management expects overall expenses to decrease in future years as a result of the elimination of various operating expenses.

"The organization's ability to continue as a going concern is dependent on Management's ability to successfully monitor expenses and increase revenues..."
In accordance with Government Auditing Standards (GAS), Global Green USA's auditors issued a report dated June 14, 2018, in which they noted that during fiscal year 2017: "Funds received [by Global Green USA] from grantors that are temporarily restricted for certain purposes were borrowed to cover operating expenses due to cash flow issues. [...] Borrowing from restricted funds could be a breach of grant agreements and result in cancellations of grants. Also, the risk arises that the organization is unable to repay the borrowed restricted funds, causing the entity to be unable to complete the project intended by the grant or forced return of the grant to the grantor." The auditors recommended that Global Green USA should place restricted funds in separate bank accounts and only release funds when restriction criteria is met. Global Green USA's management agreed with the auditor's comments and updated its bylaws to reflect these recommendations, as well as requiring authorization from at least two officers in order to release restricted funds into its primary bank account.
According to the Global Green USA consolidated audit of December 31, 2017 (Note 5, Related Party Loan Payable):

"The Organization entered into an agreement for a loan that is payable to a board member. The loan is to total $200,000 and is payable to the organization in two installments of $100,000 each on December 5, 2017 and January 5, 2018. The rate of interest is 6% per annum and repayable in no event later than three years from the date of the loan. Repayment terms state that Global Green will allocate 50% of any donations, grants, or sponsorships received by joint fundraising efforts between Global Green and EARTHx. The loan is secured by future donations, grants and sponsorships received by Global Green.

"The board member also agreed to provide the organization a line of credit with a total limit of $600,000, with draws limited to $100,000 per month beginning January 15, 2018. The rate of interest is 6% per annum and repayable in no event later than three years from the date of the line of credit establishment. Repayment terms state that Global Green will allocate 50% of any donations, grants, or sponsorships received by joint fundraising efforts between Global Green and EARTHx. The line of credit is secured by future donations, grants and sponsorships received by Global Green."
According to the Global Green USA consolidated audit of December 31, 2017 (Note 4, Property and Equipment, Net):

"The buildings described in Note 1 as Douglas and Andry [see Note 1, cited below] were sold during the year at a purchase price of $236,270. The buildings and related construction in progress was disposed at a loss of $791,276.

"Construction in progress was comprised of The Holy Cross Projects (Note 1). A portion of these costs were funded by a grant which limits use of the Projects to an educational and social service facility to provide for services to the residents of New Orleans, Louisiana... These limits will apply for a period of five years after the completion of The Holy Cross Projects."

According to the Global Green USA consolidated audit of December 31, 2017 (Note 1, Principles of Consolidation):

"Douglas & Andry Sustainable Building, LLC (Douglas & Andry) is a subsidiary of Global Green USA. Douglas & Andry was organized in 2006 for the purpose of building the Holy Cross Project, a project based in New Orleans, Louisiana, consisting of 5 single-family homes. The project achieved Platinum level certification under the Leadership in Energy and Environmental Design (LEED) Green Building Rating System for all single family homes and other buildings built by Douglas & Andry. ... [T]he buildings in the Holy Cross Project will consume at least 75% less energy than is typically used in similar buildings. Douglas & Andry is a single-member limited liability company owned entirely by Global Green USA."