National Audubon Society's rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.
| Program % | Cost to Raise $100 |
|---|---|
| 78% | $20 |
| Entity | Document Type | Tax ID |
|---|---|---|
| National Audubon Society | Consolidated Audited Financial Statements | Multiple |
| National Audubon Society | IRS Form 990 | 13-1624102 |
| National Audubon Society | IRS Form 990 | 83-1280515 |
|
Entity: National Audubon Society Document Type: Consolidated Audited Financial Statements Tax ID: Multiple |
|
Entity: National Audubon Society Document Type: IRS Form 990 Tax ID: 13-1624102 |
|
Entity: National Audubon Society Document Type: IRS Form 990 Tax ID: 83-1280515 |
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Elizabeth M. Gray | Chief Executive Officer | $653,284 |
| 2 | Lorraine A. Sciarra | Past VP / General Counsel | $613,916 |
| 3 | Sean M. O'Connor | Past Chief Development Officer | $408,851 |
|
1 Name: Elizabeth M. Gray Title: Chief Executive Officer Compensation: $653,284 |
|
2 Name: Lorraine A. Sciarra Title: Past VP / General Counsel Compensation: $613,916 |
|
3 Name: Sean M. O'Connor Title: Past Chief Development Officer Compensation: $408,851 |
According to the National Audubon Society consolidated audit of June 30, 2023 (Note 1, Organization and Nature of Activities): "...Audubon is a powerful distributed network of 16 U.S. state and regional offices, work in 8 countries throughout the Western Hemisphere, 31 conservation action centers, 24 sanctuaries, greater than 450 independent chapters, and partners across the Americas. In addition, Audubon currently works with students on over 165 college campuses, including campus chapters, affiliate groups and student ambassadors..." Audubon's independent chapters throughout the United States are not included in its audited consolidated financial statements "since such chapters are independent organizations," according to Note 1 of Audubon's fiscal 2023 consolidated audit. As such, these independent chapters are not included in CharityWatch's rating of National Audubon Society. The rating also does not include the financial activities of the Society's related 501(c)(4) tax-exempt, social welfare organization, National Audubon Society Action Fund (Action Fund). The Action Fund "was established in July 2018 to build public demand for policy solutions that address the greatest conservation challenges for birds and people," according to Note 1 of Audubon's fiscal 2023 consolidated audit. CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even when they are included together in a consolidated audit, due to their differing treatments under the IRS tax code. For more information on this topic, please see our Sorting out Nonprofit Pairs article. |
According to the National Audubon Society (NAS) consolidated audit of June 30, 2023 (Note 7, Gifts of Nonfinancial Assets): NAS recorded gifts of nonfinancial assets on which it placed a total value of $4,859,452. These nonfinancial assets are related to "technology licenses, which provide a platform for Audubon to create, analyze, and map geospatial data..." According to the National Audubon Society (NAS) tax filing of June 30, 2023, IRS Form 990, Schedule M, Noncash Contributions: NAS received goods in-kind of $19,542 during the period. [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.] |
According to the National Audubon Society consolidated audit of June 30, 2023 (Note 9, Commitments and Contingencies): "...Audubon is in the process of developing and improving several nature centers, which are in various stages of completion. As of June 30, 2023 and 2022, Audubon had remaining commitments on construction and related agreements amounting to approximately $3,622,000 and $2,845,000, respectively. Audubon is invested in several limited partnerships under which Audubon is committed to make capital contributions in future periods totaling approximately $28,824,481 and $20,538,972 as of June 30, 2023 and 2022, respectively..." |
According to the National Audubon Society tax filing for the fiscal year ended June 30, 2023, Audubon reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III): Regarding severance or change-of-control payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4a): "Audubon's former President & Chief Executive Officer, David M. Yarnold, agreed to a separation of service in calendar year 2021. David M. Yarnold received a total of $600,000 pursuant to this separation, $323,077 was paid out in calendar year 2022...In addition, this amount was reported as deferred compensation on the FY2022 990... Chief Operating Officer, Stephen E. Meyer, received a separation payment of $217,340 in calendar year 2022, of which $194,223 was previously reported as deferred compensation on the prior year form 990... Chief Field and Strategy Officer, Rebeccah A. Sanders, received a separation payment of $218,677 in calendar year 2022 which was previously reported as deferred compensation on the prior year form 990... VP and General Counsel, Lorraine A. Sciarra, separated from service in March of 2023 and received a severance payment in the amount of $308,252. This severance payment was paid out in calendar year 2023 and so is being reported as deferred compensation on the form 990..."
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According to the National Audubon Society tax filing of June 30, 2023, IRS Form 990, Schedule L, Part IV, Business Transactions Involving Interested Persons: The "Name of Person" is reported as "David Ringer." The "Relationship between Interested Person and the Organization" is reported as "Former Key Employee." The "Description of Transaction" is reported as "Consulting." The "Amount of transaction" is reported as $120,089. According to the National Audubon Society tax filing of June 30, 2023, IRS Form 990, Schedule L, Part V, Supplemental Information: Regarding Schedule L, Part IV: "Audubon contracted with a company to provide consulting and media services that is co-owned by a former key employee, David Ringer. Audubon adhered to its normal competitive procurement process and determined that a relationship with this particular vendor was in the best interests of Audubon. The transaction was memorialized in a standard written agreement. The contract ended in August 2022." |
