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
2020
Open to Public Inspection
Name of the organization
THE NATURE CONSERVANCY
 
Employer identification number

53-0242652
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
CENTRAL AMERICA AND THE CARIBBEAN 6 141 PROGRAM SERVICES CONSERVATION OF THE LANDS ACTIVITIES 8,145,699
EAST ASIA AND THE PACIFIC 23 526 PROGRAM SERVICES CONSERVATION OF THE LANDS ACTIVITIES 16,673,024
EUROPE (INCLUDING ICELAND AND GREENLAND) 3 151 PROGRAM SERVICES CONSERVATION OF THE LANDS ACTIVITIES 2,259,368
NORTH AMERICA 4 178 PROGRAM SERVICES CONSERVATION OF THE LANDS ACTIVITIES 7,319,109
SOUTH AMERICA 6 512 PROGRAM SERVICES CONSERVATION OF THE LANDS ACTIVITIES 12,743,975
SOUTH ASIA 1 45 PROGRAM SERVICES CONSERVATION OF THE LANDS ACTIVITIES 1,287,738
SUB-SAHARAN AFRICA 7 260 PROGRAM SERVICES CONSERVATION OF THE LANDS ACTIVITIES 13,903,316
CENTRAL AMERICA AND THE CARIBBEAN     GRANTMAKING   78,403,876
EAST ASIA AND THE PACIFIC     GRANTMAKING   1,264,179
EUROPE (INCLUDING ICELAND AND GREENLAND)     GRANTMAKING   691,726
NORTH AMERICA     GRANTMAKING   1,014,695
SOUTH AMERICA     GRANTMAKING   3,527,151
SOUTH ASIA     GRANTMAKING   306,928
SUB-SAHARAN AFRICA     GRANTMAKING   11,931,964
CENTRAL AMERICA AND THE CARIBBEAN     INVESTMENTS   1,386,974,396
EUROPE (INCLUDING ICELAND AND GREENLAND)     INVESTMENTS   31,106,818
NORTH AMERICA     INVESTMENTS   330,552
3a Sub-total .... 50 1,813 140,736,105
b Total from continuation sheets to Part I ... 0 0 1,437,148,409
c Totals (add lines 3a and 3b) 50 1,813 1,577,884,514
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2020
Schedule F (Form 990) 2020
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 AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, CONSERVATION ACTIVITIES 78,399,571 ETF, WIRE, CHECK      
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, CONSERVATION ACTIVITIES 1,193,102 ETF, WIRE, CHECK      
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM CONSERVATION ACTIVITIES 686,882 ETF, WIRE, CHECK      
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES CONSERVATION ACTIVITIES 996,389 ETF, WIRE, CHECK      
SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, CONSERVATION ACTIVITIES 3,523,581 ETF, WIRE, CHECK      
SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, CONSERVATION ACTIVITIES 306,928 ETF, WIRE, CHECK      
SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, CONSERVATION ACTIVITIES 11,912,243 ETF, WIRE, CHECK      
             
             
             
             
             
             
             
             
             
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
327
3 Enter total number of other organizations or entities .......................MediumBullet
0
Schedule F (Form 990) 2020
Schedule F (Form 990) 2020Page 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)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2020
Schedule F (Form 990) 2020
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) 2020
Schedule F (Form 990) 2020
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: TNC HAS AN INTERNAL GRANTS MANUAL WHICH OUTLINES ITS GRANT MANAGEMENT PRACTICES, STAFF RESPONSIBILITIES, AND STANDARD OPERATING PROCEDURES ("SOP"). THE GUIDANCE IN THE "SUBAWARDS AND GRANTS WITH PUBLIC AND PRIVATE FUNDS" CHAPTER OF THE MANUAL OUTLINES TNC'S MONITORING FRAMEWORK FOR USE OF ALL GRANT FUNDS, INCLUDING GRANTS OUTSIDE THE UNITED STATES. AS A FIRST STEP, TNC CONDUCTS DUE DILIGENCE ON POTENTIAL GRANTEES TO EVALUATE FINANCIAL, ORGANIZATIONAL, AND PROGRAMMATIC CAPACITY TO MANAGE FUNDS. GRANTEES ARE ASSIGNED A RISK RANKING BASED ON THIS EVALUATION, AND THE RISK RANKING AND AMOUNT OF FUNDING PROVIDED TOGETHER DETERMINE THE MONITORING ACTIVITIES FOR THE GRANT. MONITORING ACTIVITIES INCLUDE: (1) REVIEW AND ANALYSIS OF SUBRECIPIENT PROGRAMMATIC/TECHNICAL REPORTS, (2) REVIEW AND ANALYSIS OF SUBRECIPIENT FINANCIAL REPORTS, (3) COLLECTION AND REVIEW OF EXTERNAL AUDIT REPORTS, (4) SITE VISITS, AND (5) DESK REVIEWS. BUSINESS UNIT DIRECTORS, GRANT SPECIALIST AND THE INTERNAL AUDIT DEPARTMENT/SUBRECIPIENT MONITORING UNIT ALL HAVE CLEARLY DEFINED MONITORING RESPONSIBILITIES. SUBRECIPIENTS PROVIDE, AT A MINIMUM, ONE FINAL WRITTEN REPORT, AND FOR SUBAWARDS OF MORE THAN 12 MONTHS, AN ANNUAL REPORT EVERY 12 MONTHS AS WELL AS A FINAL REPORT. TNC DETERMINES THE FREQUENCY OF REPORTING TO ENSURE THAT PROJECT ACTIVITIES ARE ON TRACK, THAT ANY FUNDER REQUIREMENTS ARE MET, IF APPLICABLE, (TO ENSURE THAT PROJECT COSTS ARE APPROPRIATE AND DOCUMENTED.
PART III ACCOUNTING METHOD:  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2020
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