SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990.Right pointing arrow large image Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
RAINFOREST TRUST
 
Employer identification number

13-3500609
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region
(f) Total expenditures
for and investments
in the region
SUB-SAHARAN AFRICA 0 1 CONSERVATION PROGRAM SERVICES LAND CONSERVATION AND CONSERVATION PROGRAM MANAGEMENT 5,912,767
SOUTH ASIA 0 0 CONSERVATION PROGRAM SERVICES LAND CONSERVATION AND CONSERVATION PROGRAM MANAGEMENT 213,714
SOUTH AMERICA 0 1 CONSERVATION PROGRAM SERVICES LAND CONSERVATION AND CONSERVATION PROGRAM MANAGEMENT 10,920,236
EUROPE 0 0 CONSERVATION PROGRAM SERVICES LAND CONSERVATION AND CONSERVATION PROGRAM MANAGEMENT 69,800
EAST ASIA & THE PACIFIC 0 0 CONSERVATION PROGRAM SERVICES LAND CONSERVATION AND CONSERVATION PROGRAM MANAGEMENT 2,219,378
CENTRAL AMERICA AND THE CARRIBEAN 0 0 CONSERVATION PROGRAM SERVICES LAND CONSERVATION AND CONSERVATION PROGRAM MANAGEMENT 1,088,675
NORTH AMERICA 0 0 CONSERVATION PROGRAM SERVICES LAND CONSERVATION AND CONSERVATION PROGRAM MANAGEMENT 235,617
           
           
           
           
           
           
           
           
           
           
3a Sub-total .... 0 2 20,660,187
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 0 2 20,660,187
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2021
Schedule F (Form 990) 2021
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)
(c) Region (d) Purpose of
grant
(e) Amount of
cash grant
(f) Manner of
cash
disbursement
(g) Amount
of noncash
assistance
(h) Description
of noncash
assistance
(i) Method of
valuation
(book, FMV,
appraisal, other)
CENTRAL AMERICA & THE CARRIBEAN PROGRAM SUPPORT 835,314 WIRE 0   ACTUAL AMOUNT DISBURSED
CENTRAL AMERICA & THE CARRIBEAN PROGRAM SUPPORT 114,068 WIRE 0   ACTUAL AMOUNT DISBURSED
CENTRAL AMERICA & THE CARRIBEAN PROGRAM SUPPORT 86,339 WIRE 0   ACTUAL AMOUNT DISBURSED
CENTRAL AMERICA & THE CARRIBEAN PROGRAM SUPPORT 37,894 WIRE 0   ACTUAL AMOUNT DISBURSED
CENTRAL AMERICA & THE CARRIBEAN PROGRAM SUPPORT 15,060 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 590,509 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 372,537 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 252,604 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 170,411 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 118,804 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 113,812 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 96,788 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 72,536 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 63,066 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 58,742 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 55,345 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 54,271 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 50,000 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 38,924 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 36,402 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 22,084 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 20,000 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 15,200 WIRE 0   ACTUAL AMOUNT DISBURSED
EAST ASIA & THE PACIFIC PROGRAM SUPPORT 13,543 WIRE 0   ACTUAL AMOUNT DISBURSED
EUROPE PROGRAM SUPPORT 42,300 WIRE 0   ACTUAL AMOUNT DISBURSED
EUROPE PROGRAM SUPPORT 17,500 WIRE 0   ACTUAL AMOUNT DISBURSED
EUROPE PROGRAM SUPPORT 10,000 WIRE 0   ACTUAL AMOUNT DISBURSED
NORTH AMERICA PROGRAM SUPPORT 210,075 WIRE 0   ACTUAL AMOUNT DISBURSED
NORTH AMERICA PROGRAM SUPPORT 23,886 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 6,621,972 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 1,066,070 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 807,782 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 278,992 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 258,392 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 215,724 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 207,223 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 191,615 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 177,521 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 169,525 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 128,365 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 124,905 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 117,912 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 110,000 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 95,000 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 77,450 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 72,800 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 36,160 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 30,569 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 30,494 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 27,951 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 26,803 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 26,500 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 11,506 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH AMERICA PROGRAM SUPPORT 9,005 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH ASIA PROGRAM SUPPORT 123,505 WIRE 0   ACTUAL AMOUNT DISBURSED
SOUTH ASIA PROGRAM SUPPORT 90,209 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 780,010 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 777,548 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 763,000 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 391,722 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 247,548 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 208,370 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 192,845 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 179,617 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 176,374 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 162,973 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 160,936 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 153,083 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 150,215 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 140,655 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 133,849 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 130,629 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 126,357 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 121,005 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 118,058 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 110,526 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 105,505 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 80,839 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 74,754 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 71,838 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 64,533 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 55,156 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 51,633 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 40,000 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 32,779 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 26,500 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 25,146 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 21,071 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 17,545 WIRE 0   ACTUAL AMOUNT DISBURSED
SUB-SAHARAN AFRICA PROGRAM SUPPORT 15,148 WIRE 0   ACTUAL AMOUNT DISBURSED
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
86
3 Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) 2021
Schedule F (Form 990) 2021Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant
(e) Manner of cash
disbursement
(f) Amount of
noncash
assistance
(g) Description
of noncash
assistance
(h) Method of
valuation
(book, FMV,
appraisal, other)
  EAST ASIA 1 1,000 WIRE     ACTUAL AMOUNT DISBURSED
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2021
Schedule F (Form 990) 2021
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2021
Schedule F (Form 990) 2021
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
PART I, LINE 2: RAINFOREST TRUST PERFORMS DUE DILIGENCE AT SEVERAL STAGES TO ENSURE THAT WE WORK WITH STRONG PARTNERS WHO ARE OPERATING LEGALLY AND RESPONSIBLY IN-COUNTRY. BEFORE PROSPECTIVE PARTNERS ARE ABLE TO SUBMIT A CONCEPT NOTE, THEY ARE REQUIRED TO SUCCESSFULLY COMPLETE OUR ONLINE ELIGIBILITY QUESTIONNAIRE WHICH ASKS BASIC QUESTIONS INCLUDING WHETHER THE ORGANIZATION IS LEGALLY AUTHORIZED TO WORK IN THE PROJECT COUNTRY AND WHETHER THEY CAN ACCEPT WIRE TRANSFER IN THE PROJECT COUNTRY. DURING THE INITIAL REVIEWS OF CONCEPT NOTES, THE SCIENCE AND MONITORING TEAM BRIEFLY INVESTIGATES THE PROSPECTIVE PARTNER TO ENSURE THAT THE ORGANIZATION HAS A WEBSITE AND THE FOUNDATIONS OF ANY ORGANIZATION, INCLUDING MISSION AND VISION STATEMENTS THAT ALIGN WITH RAINFOREST TRUST. ONCE A CONCEPT NOTE IS APPROVED, THE RESPECTIVE PROJECT LEAD AND REGIONAL TEAMS PERFORM FULL PARTNER VETTING THAT INCLUDES THE REQUEST FOR ORGANIZATIONAL DOCUMENTS, INCLUDING PROOF OF AUTHORIZATION TO WORK IN-COUNTRY AS WELL AS THE MOST RECENT FINANCIAL AUDIT. ADDITIONALLY, WE REQUEST THE NAMES OF THREE REFERENCES FROM THE PARTNER, WITH WHOM WE FOLLOW UP WITH QUERIES ABOUT THE PARTNER'S CAPACITY AND PERFORMANCE. THESE ARE RECORDED IN OUR DATABASE SYSTEM. BEFORE PROJECT PROPOSALS ARE SUBMITTED TO OUR BOARD OF DIRECTORS, THEY ARE REVIEWED BY OUR ADVISORY COUNCIL, COMPRISED OF EXPERTS IN THE FIELD AND/OR REGION, AS WELL AS EXTERNAL REVIEWERS WHO HAVE KNOWLEDGE OF THE RELEVANT TOPIC. EACH NEW PROPOSAL REQUIRES ARE MINIMUM OF THREE REVIEWERS. ONE PROPOSED PROJECTS ARE APPROVED BY OUR BOARD OF DIRECTORS, THE RAINFOREST TRUST PROJECT OFFICER WORKS CLOSELY WITH THE PARTNER TO ENSURE THAT THE PROJECT IS IMPLEMENTED EFFECTIVELY. THE PROJECT LEAD CONTACTS THE PARTNER MINIMALLY MONTHLY AND THE PARTNER IS REQUIRED TO SUBMIT QUARTERLY TECHNICAL PROGRESS AND FINANCIAL REPORTS. FINANCIAL REPORTS MUST SHOW FUNDS ARE SPENT AS AGREED TO IN THE ORIGINAL, APPROVED BUDGET. TECHNICAL PROGRESS REPORTS MUST DEMONSTRATE THAT THE PROJECT IS ADVANCING TOWARD THE ESTABLISHMENT OF A CREATED AREA AT A SATISFACTORY PACE BEFORE QUARTERLY TRANCHES OF FUNDING ARE RELEASED. ADDITIONALLY, WHERE POSSIBLE, PROJECT LEADS VISIT THE PARTNER AND SITES AT LEAST ONCE WITHIN THE LIFETIME OF AN AGREEMENT TO ENSURE THAT CHALLENGES ARE ADDRESSED AND THAT THE PROJECT IS PROGRESSING WELL. ANY PROJECTS THAT INCLUDE LAND PURCHASES ARE REQUIRED TO PROVIDE A COPY OF THE PROMISE OF SALE PRIOR TO THE TRANSFER OF FUNDS. AFTER THE PURCHASE HAS BEEN COMPLETED, THE PARTNER IS REQUIRED TO PROVIDE A COPY OF THE LAND TITLE AS WELL AS A LAND PURCHASE REPORT. OVER THE LONGER-TERM, OUR NEW SCIENCE AND MONITORING TEAM IS ABLE TO USE SATELLITE DATA TO MONITOR DEFORESTATION AT OUR PROJECT SITES AND WE WILL BE INTRODUCING ADDITIONAL TOOLS TO ASSIST IN MONITORING THE SUCCESS OF OUR PROTECTED AREAS.
PART III ACCOUNTING METHOD:  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2021
Additional Data


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