Rape, Abuse & Incest National Network (RAINN)

According to the Rape, Abuse & Incest National Network (RAINN) tax filing for the fiscal year ended May 31, 2022, RAINN 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 organization provided bonus compensation during the year."

RAINN reports that Scott Berkowitz, President, received $48,620 in bonus compensation during the 2021 tax year. His total compensation for the reporting period is reported as $504,620. (IRS Form 990, Schedule J, Part II)

According to the Rape, Abuse & Incest National Network (RAINN) audit of May 31, 2022 (Note 11, Contributed services and gifts-in-kind):

RAINN received contributed services and gifts-in-kind in fiscal 2022 on which it placed a total value of $2,762,540. Of this amount, $1,240,218 consisted of donated legal services, and $913,840 consisted of public education services. 

[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 Rape, Abuse & Incest National Network (RAINN) audit of May 31, 2022 (Note 10, Concentration of revenue):

"The contract with the Department of Defense comprises 23% and 18% of total revenue for the fiscal years ended May 31, 2022 and 2021, respectively. One contract made up 67% and 61% of the accounts receivable balance as of May 31, 2022 and 2021, respectively. Two donors made up 74% and 80% of total pledges receivable as of May 31, 2022 and 2021, respectively"

According to the Rape, Abuse & Incest National Network (RAINN) audit of May 31, 2022 (Note 13, Related party transactions):

"RAINN entered into a contracting agreement with A&I Publishing for their services to RAINN. A&I Publishing is wholly owned by the President of RAINN. During the years ended May 31, 2022 and 2021, RAINN incurred expenses of $526,420 and $490,620, respectively, under this agreement. In addition, RAINN reimbursed A&I Publishing approximately $6,380 and $5,911 for the years ended May 31, 2022 and 2021, respectively, for costs incurred by A&I Publishing on behalf of RAINN. The amount due to A&I Publishing as of May 31, 2022 and 2021 was $95,587 and $91,365, respectively..."

In addition, according to the RAINN audit of May 31, 2022 (Note 9, Note payable):

"RAINN entered into a note payable agreement with a financial institution for a loan in the amount of $1,301,915 on May 4, 2020, pursuant to the Paycheck Protection Program (PPP) under the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act). The PPP loan had a two-year term and bore interest at a rate of 1.00% per annum. Monthly principal and interest payments were deferred for at least six months after the date of disbursement. The CARES Act provides that the PPP loan may be partially or wholly forgiven if the funds are used for certain qualifying expenses as described in the CARES Act. RAINN used the proceeds from the PPP loan for qualifying expenses and applied for forgiveness of the PPP loan in accordance with the terms of the CARES Act. Full forgiveness was granted on July 7, 2021; therefore income from the PPP loan forgiveness was recorded during the year ended May 31, 2022."

According to the Rape, Abuse & Incest National Network (RAINN) audit of May 31, 2022 (Note 14, Collective bargaining agreements):

"Approximately 11% and 15% of the organization's employees are covered by a collective bargaining agreement as of May 31, 2022 and 2021, respectively. The agreement was renewed June 1, 2020 and expires May 31, 2025."