CharityWatch's rating of World Resources Institute (WRI) also includes the financial activities of the WRI subsidiaries included in the WRI audited consolidated financial statements for the fiscal year ended September 30, 2018. According to the WRI fiscal 2018 consolidated audit (Note A), these subsidiaries are: the World Resources Institute Fund, the World Resources Institute India, the World Resources Institute (US) Beijing Representative Office, and the WRI Europe Stichting. All intercompany accounts and transactions have been eliminated in the audit consolidation.
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According to the World Resources Institute (WRI) tax filing for the fiscal year ended September 30, 2018, WRI 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):
"WRI uses a bonus program to recognize milestone achievements and nurture talent. We award both annual bonuses linked to the annual performance review and spot bonuses when staff achieve a significant goal or go above and beyond." WRI reports "Bonus & incentive compensation" payments to 15 individuals in calendar year 2017. The individual bonus amounts range from $17,250 to $2,000. The $17,250 bonus was paid to Rod Taylor, Global Director, Forests; his reported total compensation is $219,501 for 2017 (IRS Form 990, Schedule J, Part II).
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