TY 2021 Form 990 Schedule O

Instrumentl eFile RenderObject ID: 202330899349301483 - Rendered 2024-04-29 TIN: 11-6107128

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

ENVIRONMENTAL DEFENSE FUND INCORPORATED

Employer identification number

11-6107128

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B:	Form 990 was prepared by a national accounting firm in conjunction with the information provided by EDF's Finance department and members of senior management. EDF's Finance department has reviewed the draft form 990 and addressed any significant issues on form 990 and a revised draft was provided and reviewed. Draft form 990 was provided to senior management for review and comment. With the exception of the names and addresses of donors on schedule B, EDF has provided a complete form 990 to its Finance Chair before filing the form.
FORM 990, PART VI, SECTION B, LINE 12C:	IT IS THE RESPONSIBILITY OF ALL DIRECTORS AND EMPLOYEES OF EDF TO FAMILIARIZE THEMSELVES WITH THE CONFLICTS OF INTEREST POLICY AND TO ENSURE COMPLIANCE OF RELATED PARTIES WITH IT. IN ADDITION TO THE DISCLOSURES REQUIRED BY THIS POLICY, EACH DIRECTOR AND KEY EMPLOYEE WAS PROVIDED WITH A STATEMENT TO COMPLETE AND RETURN INDICATING THAT THEY HAVE READ, UNDERSTAND AND ARE IN COMPLIANCE WITH THIS POLICY. DIRECTORS WHO KNOWINGLY OR UNKNOWINGLY VIOLATE THE POLICY ARE SUBJECT TO CENSURE OR REMOVAL AT THE DISCRETION OF THE BOARD OF DIRECTORS. EMPLOYEES WHO KNOWINGLY OR UNKNOWINGLY VIOLATE THE POLICY WILL BE SUBJECT TO DISCIPLINARY ACTION, INCLUDING POSSIBLE DISMISSAL. ALL NEW BOARD MEMBERS ARE REQUIRED TO MAKE CONFLICT OF INTEREST DISCLOSURES.
FORM 990, PART VI, SECTION B, LINE 15:	COMPENSATION OF THE PRESIDENT OF EDF IS DETERMINED BY THE COMPENSATION COMMITTEE WHICH EVALUATES THE COMPENSATION OF THE PRESIDENT OF EDF WHO IS THE HIGHEST-RANKING EMPLOYEE. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES IS COMPOSED OF FIVE MEMBERS WHO MEET ANNUALLY TO ASSESS THE PRESIDENT'S PERFORMANCE AND COMPENSATION. THE COMPENSATION COMMITTEE USES THE SERVICES OF AN INDEPENDENT COMPENSATION CONSULTANT TO PROVIDE DEMOGRAPHIC AND COMPARATIVE SALARY INFORMATION OF EDF'S PEER-GROUP, WITH FOCUS ON THE PRESIDENT/CEO. THE COMPENSATION CONSULTANT PROVIDES INFORMATION FROM SURVEYS, PUBLIC DISCLOSURES OF OTHER CHARITIES AND PROPRIETARY SOURCES. THE COMMITTEE REVIEWS THE INFORMATION, DISCUSSES THE FINDINGS AMONGST THEMSELVES AND NOT IN THE PRESENCE OF THE PRESIDENT. THE COMMITTEE HAS A PORTION OF ITS MEETING WHERE IT DOES DISCUSS COMPENSATION AND PERFORMANCE WITH THE PRESIDENT, BUT THE DECISION-MAKING SEGMENTS OF THE MEETING ARE HELD IN EXECUTIVE SESSION. THE COMPENSATION COMMITTEE IS AWARE OF THE COMPENSATION AMOUNTS FOR OTHER KEY EMPLOYEES AND SENIOR MANAGEMENT TEAM MEMBERS BUT THE DECISIONS GOVERNING THEIR COMPENSATION ARE THE PURVIEW OF THE PRESIDENT.
FORM 990, PART VI, SECTION C, LINE 19:	EDF MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VIII, LINE 6:	RENTAL INCOME IS IN CONNECTION WITH THE ORGANIZATION'S SUBLEASE OF A PREMISE TO A SUBTENANT. THE ORGANIZATION PROVIDES NO SUBSTANTIAL PERSONAL SERVICES TO THE LESSEE AND NO MORE THAN 50% OF THE RENT IS FOR THE USE OF PERSONAL PROPERTY AND THE PROPERTY IS NOT DEBT-FINANCED INCOME OR LEASED TO A CONTROLLED ENTITY. AS A RESULT, THE RENTAL INCOME IS EXCLUDED FROM UNRELATED BUSINESS INCOME UNDER INTERNAL REVENUE CODE SECTION 512(B)(3).
FORM 990 PART IX LINE 11G	DESCRIPTION:PROFESSIONAL & CONSULTING FEES TOTAL FEES:48747044

Return Reference

Explanation

FORM 990, PART VI, SECTION B, LINE 11B:

Form 990 was prepared by a national accounting firm in conjunction with the information provided by EDF's Finance department and members of senior management. EDF's Finance department has reviewed the draft form 990 and addressed any significant issues on form 990 and a revised draft was provided and reviewed. Draft form 990 was provided to senior management for review and comment. With the exception of the names and addresses of donors on schedule B, EDF has provided a complete form 990 to its Finance Chair before filing the form.

FORM 990, PART VI, SECTION B, LINE 12C:

IT IS THE RESPONSIBILITY OF ALL DIRECTORS AND EMPLOYEES OF EDF TO FAMILIARIZE THEMSELVES WITH THE CONFLICTS OF INTEREST POLICY AND TO ENSURE COMPLIANCE OF RELATED PARTIES WITH IT. IN ADDITION TO THE DISCLOSURES REQUIRED BY THIS POLICY, EACH DIRECTOR AND KEY EMPLOYEE WAS PROVIDED WITH A STATEMENT TO COMPLETE AND RETURN INDICATING THAT THEY HAVE READ, UNDERSTAND AND ARE IN COMPLIANCE WITH THIS POLICY. DIRECTORS WHO KNOWINGLY OR UNKNOWINGLY VIOLATE THE POLICY ARE SUBJECT TO CENSURE OR REMOVAL AT THE DISCRETION OF THE BOARD OF DIRECTORS. EMPLOYEES WHO KNOWINGLY OR UNKNOWINGLY VIOLATE THE POLICY WILL BE SUBJECT TO DISCIPLINARY ACTION, INCLUDING POSSIBLE DISMISSAL. ALL NEW BOARD MEMBERS ARE REQUIRED TO MAKE CONFLICT OF INTEREST DISCLOSURES.

FORM 990, PART VI, SECTION B, LINE 15:

COMPENSATION OF THE PRESIDENT OF EDF IS DETERMINED BY THE COMPENSATION COMMITTEE WHICH EVALUATES THE COMPENSATION OF THE PRESIDENT OF EDF WHO IS THE HIGHEST-RANKING EMPLOYEE. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES IS COMPOSED OF FIVE MEMBERS WHO MEET ANNUALLY TO ASSESS THE PRESIDENT'S PERFORMANCE AND COMPENSATION. THE COMPENSATION COMMITTEE USES THE SERVICES OF AN INDEPENDENT COMPENSATION CONSULTANT TO PROVIDE DEMOGRAPHIC AND COMPARATIVE SALARY INFORMATION OF EDF'S PEER-GROUP, WITH FOCUS ON THE PRESIDENT/CEO. THE COMPENSATION CONSULTANT PROVIDES INFORMATION FROM SURVEYS, PUBLIC DISCLOSURES OF OTHER CHARITIES AND PROPRIETARY SOURCES. THE COMMITTEE REVIEWS THE INFORMATION, DISCUSSES THE FINDINGS AMONGST THEMSELVES AND NOT IN THE PRESENCE OF THE PRESIDENT. THE COMMITTEE HAS A PORTION OF ITS MEETING WHERE IT DOES DISCUSS COMPENSATION AND PERFORMANCE WITH THE PRESIDENT, BUT THE DECISION-MAKING SEGMENTS OF THE MEETING ARE HELD IN EXECUTIVE SESSION. THE COMPENSATION COMMITTEE IS AWARE OF THE COMPENSATION AMOUNTS FOR OTHER KEY EMPLOYEES AND SENIOR MANAGEMENT TEAM MEMBERS BUT THE DECISIONS GOVERNING THEIR COMPENSATION ARE THE PURVIEW OF THE PRESIDENT.

FORM 990, PART VI, SECTION C, LINE 19:

EDF MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

FORM 990, PART VIII, LINE 6:

RENTAL INCOME IS IN CONNECTION WITH THE ORGANIZATION'S SUBLEASE OF A PREMISE TO A SUBTENANT. THE ORGANIZATION PROVIDES NO SUBSTANTIAL PERSONAL SERVICES TO THE LESSEE AND NO MORE THAN 50% OF THE RENT IS FOR THE USE OF PERSONAL PROPERTY AND THE PROPERTY IS NOT DEBT-FINANCED INCOME OR LEASED TO A CONTROLLED ENTITY. AS A RESULT, THE RENTAL INCOME IS EXCLUDED FROM UNRELATED BUSINESS INCOME UNDER INTERNAL REVENUE CODE SECTION 512(B)(3).

FORM 990 PART IX LINE 11G

DESCRIPTION:PROFESSIONAL & CONSULTING FEES TOTAL FEES:48747044

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Software ID:
Software Version: