CharityWatch's rating of NRDC Action Fund is for the 501(c)(4) tax-exempt, social welfare organization (tax ID #13-3976062). The rating does not include the financial activities of the affiliated 501(c)(3) public charity entity, Natural Resources Defense Council (NRDC) (tax ID #13-2654926), for which CharityWatch issues a separate rating.
CharityWatch separates the ratings for 501(c)(4) & 501(c)(3) 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." |
According to the Natural Resources Defense Council (NRDC) audited Consolidating Schedule of Activities for the fiscal year ended June 30, 2022, the NRDC Action Fund received donated in-kind contributions on which it placed a value of $56,290. [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 NRDC Action Fund's (the Fund) tax filing for the fiscal year ended June 30, 2022, the Fund reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III): Regarding Form 990, Part VII & Schedule J, Part I: "The following individuals reported on NRDC Action Fund's Form 990, Mitchell Bernard, Veronica Foo, Manish Bapna, Jennifer Bernstein, and Emily Gray, receive their compensation from the parent organization, Natural Resources Defense Council, Inc. (NRDC). Accordingly, all compensation is being reported on NRDC Action Fund's form 990 as related organization compensation..." The Fund reports providing "bonus & incentive compensation" during calendar year 2021 to three individuals: (1) Mitchell Bernard, Past Interim President / Chief Counsel, received $120,000, with a total reported compensation of $705,195. (2) Veronica Foo, Past Interim COO / CFO / Treasurer, received $54,205, with a total reported compensation of $427,448. (3) Jennifer Bernstein, CDO / Past Interim COO, received $28,200, with a total reported compensation of $300,207. |