on a number of factors.
Ratings & Metrics
Natural Resources Defense Council (NRDC)'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|
|Entity||Document Type||Tax ID|
|Natural Resources Defense Council||IRS Form 990||13-2654926|
|Natural Resources Defense Council||Audited Consolidated Financial Statements||Multiple|
Entity: Natural Resources Defense Council
Document Type: IRS Form 990
Tax ID: 13-2654926
Entity: Natural Resources Defense Council
Document Type: Audited Consolidated Financial Statements
Tax ID: Multiple
Governance & Transparency
|2||David Hawkins||Senior Attorney III||$401,220|
|3||Mitchell Bernard||Executive Director/Chief Counsel||$367,215|
Name: Rhea Suh
Name: David Hawkins
Title: Senior Attorney III
Name: Mitchell Bernard
Title: Executive Director/Chief Counsel
CharityWatch's rating of Natural Resources Defense Council (NRDC) is for the 501(c)(3) public charity, which has offices in New York City, Washington DC, San Francisco, Los Angeles, Chicago and Montana, as well as in Beijing, China, according to Note 1 of the NRDC consolidated audit of June 30, 2019.
CharityWatch's rating of NRDC does not include the financial activities of the NRDC Action Fund, which is a 501(c)(4) tax-exempt, social welfare organization that is an affiliate of NRDC. "The Action Fund works to build the political support we need in the United States to protect the planet and its people," according to Note 1 of the NRDC consolidated audit of June 30, 2019. CharityWatch provides a separate rating for NRDC Action Fund (tax ID #13-3976062).
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 sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found on the Our Process page.
For more information about things to consider when donating to organizations that have related public charity and social welfare entities, read "Sorting Out Nonprofit Pairs" in the "Articles & Alerts" section, below.
According to the Natural Resources Defense Council (NRDC) tax filing for the fiscal year ended June 30, 2019, NRDC reports receiving donated services and use of facilities on which it placed a value of $5,786,881 (IRS Form 990, Schedule D, Part XI). In addition, NRDC reports receiving contributions of non-cash items in fiscal 2019 on which it placed a value of $18,919 (IRS Form 990, Schedule M).
[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 Natural Resources Defense Council (NRDC) tax filing for the fiscal year ended June 30, 2019, NRDC reports re: Business Transactions Involving Interested Persons (IRS Form 990, Schedule L, Part IV):
"Board of Trustees member, Wendy Neu, has an ownership interest in a building in which NRDC leases space. The annual rent under the lease agreement is $420,567 per year. The aforementioned transaction was entered into by both parties at arm's length and the lease terms are determined by utilizing current market rates" (IRS Form 990, Schedule L, Part V).
According to the Natural Resources Defense Council (NRDC) tax filing for the fiscal year ended June 30, 2019, NRDC reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):
Regarding nonfixed payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 7):
"The Natural Resources Defense Council occasionally issues bonuses to individuals reported on the Form 990, Schedule J. These bonuses are usually merit based and are contingent upon the employee meeting certain objective performance-based criteria."