Mission: 350.org is building a global grassroots climate movement that can hold our leaders accountable to the realities of science and the principles of justice. That moveme ... (More)

350.org is a 501(c)(3) organization, with an IRS ruling year of 2008, and donations are tax-deductible.

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Contact Information

  http://350.org

 P.O. Box 843004
Boston MA 02284 

  646-801-0759


You are viewing this organization's new Charity Navigator profile page. To view the legacy version, click here.

Star Rating System by Charity Navigator


Charity Navigator evaluates a nonprofit organization’s financial health including measures of stability, efficiency and sustainability. We also track accountability and transparency policies to ensure the good governance and integrity of the organization.




Good

This charity's score is 85.55, earning it a 3-Star rating. Donors can "Give with Confidence" to this charity. 

This score is calculated from two sub-scores:

This score represents Form 990 data from 2019, the latest year published by the IRS.

This organization has issued a response to this ratingView this organization’s historical ratings.


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Star Rated Report

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Program Expense

Program Expense Ratio

79.1%


The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s).


This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver. Dividing a charity's average program expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Administrative Expenses

17.0%


As reported by charities on their IRS Form 990, this measure reflects what percent of its total budget a charity spends on overhead, administrative staff and associated costs, and organizational meetings. Dividing a charity's average administrative expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Fundraising Expenses

3.8%


This measure reflects what a charity spends to raise money. Fundraising expenses can include campaign printing, publicity, mailing, and staffing and costs incurred in soliciting donations, memberships, and grants. Dividing a charity's average fundraising expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Liabilities to Assets Ratio

40.7%


The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990).


Part of our goal in rating the financial performance of charities is to help donors assess the financial capacity and sustainability of a charity. As do organizations in other sectors, charities must be mindful of their management of total liabilites in relation to their total assets. This ratio is an indicator of an organization’s solvency and or long term sustainability. Dividing a charity's total liabilities by its total assets yields this percentage.


Source: IRS Form 990

Fundraising Efficiency

$0.04


The amount spent to raise $1 in charitable contributions. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.


Source: IRS Form 990

Working Capital Ratio

0.18 years


Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed Form 990. We include in a charity's working capital unrestricted and temporarily restricted net assets, and exclude permanently restricted net assets. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years.


Source: IRS Form 990

Program Expense Growth

29.67%


We compute the average annual growth of program expenses using the following formula: [(Yn/Y0)(1/n)]-1, where Y0 is a charity's program expenses in the first year of the interval analyzed, Yn is the charity's program expenses in the most recent year, and n is the interval of years passed between Y0 and Yn.


Source: IRS Form 990

Governance


Charity Navigator looks to confirm on the Form 990 that the organization has these governance practices in place.


Sources Include: IRS Form 990

Governance:
Independent Voting Board Members  ... (More)
No Material Diversion of Assets ... (More)

A diversion of assets – any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft – can seriously call into question a charity's financial integrity. We check the charity's last two Forms 990 to see if the charity has reported any diversion of assets. If the charity does report a diversion, then we check to see if it complied with the Form 990 instructions by describing what happened and its corrective action. This metric will be assigned to one of the following categories:

  • Full Credit: There has been no diversion of assets within the last two years.

  • Partial Credit: There has been a diversion of assets within the last two years and the charity has used Schedule O on the Form 990 to explain: the nature of the diversion, the amount of money or property involved and the corrective action taken to address the matter. In this situation, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: There has been a diversion of assets within the last two years and the charity's explanation on Schedule O is either non-existent or not sufficient. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Audited Financials Prepared by Independent Accountant ... (More)

Audited financial statements provide important information about financial accountability and accuracy. They should be prepared by an independent accountant with oversight from an audit committee. (It is not necessary that the audit committee be a separate committee. Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee.) The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings. We check the charity's Form 990 reporting to see if it meets this criteria.

  • Full Credit: The charity's audited financials were prepared by an independent accountant with an audit oversight committee.

  • Partial Credit: The charity's audited financials were prepared by an independent accountant, but it did not have an audit oversight committee. In this case, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: The charity did not have its audited financials prepared by an independent accountant. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)

Partial

Does Not Provide Loan(s) to or Receive Loan(s) From Related Parties ... (More)
Documents Board Meeting Minutes ... (More)
Distributes 990 to Board Before Filing ... (More)
Compensates Board ... (More)

Policies


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization has these policies in place.


Sources Include: IRS Form 990 and organization's website

Policies:
Conflict of Interest  ... (More)
Whistleblower ... (More)
Records Retention and Destruction ... (More)
CEO Compensation Process ... (More)
Donor Privacy ... (More)

Donors have expressed extreme concern about the use of their personal information by charities and the desire to have this information kept confidential. The exchanging and sale of lists for telemarketing and the mass distribution of "junk mail," among other things, can be minimized if the charity assures the privacy of its donors. Privacy policies are assigned to one of the following categories:

  • Yes: This charity has a written donor privacy policy published on its website, which states unambiguously that (1) it will not share or sell a donor's personal information with anyone else, nor send donor mailings on behalf of other organizations or (2) it will only share or sell personal information once the donor has given the charity specific permission to do so.

  • Opt-out: The charity has a written privacy policy published on its website which enables donors to tell the charity to remove their names and contact information from lists the charity shares or sells. How a donor can have themselves removed from a list differs from one charity to the next, but any and all opt-out policies require donors to take specific action to protect their privacy.
  • No: This charity either does not have a written donor privacy policy in place to protect their contributors' personal information, or the existing policy does not meet our criteria.

The privacy policy must be specific to donor information. A general website policy which references "visitor" or "user" personal information will not suffice. A policy that refers to donor information collected on the website is also not sufficient as the policy must be comprehensive and applicable to both online and offline donors. The existence of a privacy policy of any type does not prohibit the charity itself from contacting the donor for informational, educational, or solicitation purposes.

(Less)

Transparency


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization makes this information easily accessible.


Sources Include: IRS Form 990 and organization's website

Transparency:
CEO Salary Listed on 990 ... (More)
Board of Directors Listed on Website ... (More)
Key Staff Listed on Website ... (More)
Audited Financial Statements on Website ... (More)
Form 990 Available on Website ... (More)

Additional Information

Unscored

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Total Revenue and Expenses

Total Revenue and Expenses

This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.

Salary of Key Persons

Presented here are this organizations key compensated staff members as identified by our analysts. This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting



Gillian May Boeve, Executive Director

$135,240 (0.53% of Total Expenses)


Source: IRS Form 990 (page 7), filing year 2019

Business Master File Data

Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website


Activities:

Activity data not reported from the IRS


Foundation Status:

Organization which receives a substantial part of its support from a governmental unit or the general public   170(b)(1)(A)(vi) (BMF foundation code: 15)


Affiliation:

Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)

Data Sources: IRS Forms 990

The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to view this organization's Forms 990 on the IRS website (if any are available).

Pandemic Response

Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them. Charities may submit their own pandemic responses through their nonprofit portal.


350.org reported being impacted by COVID-19 in the following ways:
  • Program Delivery


How COVID-19 impacted the organization's operations financially:

Covid-19, while it has been a significant stressor on global 350.org staff and our ability to deliver in-person events and activities, has not significantly impacted our financial operations. 350.org just ended our most recent fiscal year (Sept. 30, 2021) in a strong financial position and secured more funding than budgeted for.


How COVID-19 impacted the organization's delivery of programs:

The pandemic has made in-person organizing and campaigning difficult or impossible depending on the region of operations. We have seen our Indonesia team, for example, reel under the pressure of the Delta variant surge. However, our teams have swiftly pivoted to prioritize digital organizing. In April we delivered the Global Just Recovery Gathering, which attracted more than 7,000 participants - far more than we could have accommodated in person. The Asia Climate Leadership Camp, which in 2019 welcomed 30 people, was able to engage 300 people when it went online. We have seen many of these success from teams all over the world.


How this organization adapted to changing conditions caused by COVID-19:

Our leadership moved very quickly to develop policies and procedures to support staff impacted by Covid (and their families). We expanded paid sick time, extended Compassionate Leave if required, and supported vaccine equity and justice. In terms of strategy, as a climate justice organization, we took note of how quickly governments were pouring massive amounts of money into stabilizing plummeting economies. It was clear that these same governments could also invest in addressing climate change. Thus, 350.org called for a Just Recovery in a global move that has garnered hundreds of partners and has shifted the climate narrative.


Innovations the organization intends to continue permanently after the pandemic:

The most significant innovation that 350.org has engineered is the shift from in-person to online digital organizing. As mentioned above, the Global Just Recovery Gathering engaged thousands of people, from 80 nations, in nine languages across all time zones, in partnership with more than 100 grassroots climate organizations. Taking stock of this shift, 350.org is working to devise new, accessible digital organizing tools that can be shared with our movement globally.


Official Charity Response


350.org values our high rating on Charity Navigator. We strive to attain the highest standards for financial accountability, transparency and attention to detail in securing our annual audits, 990s and annual report. All of these are readily available on our website, www.350.org. Charity Navigator's rating decreased from four to three stars this year in relation to a strategic decision your organization made in 2019 to spend down some of our cash reserves to fight critical climate needs ahead of the 2019 September Global Climate Strikes, which turned 7.6 million people out in the streets all over the world to demand ambitious climate action. Thanks to a dedicated fundraising team and our generous donors, we have build back up a strong cash reserve and are in an excellent position to continue to fight to keep fossil fuels in the ground, halt the flows of finance to the fossil fuel industry and usher in a Just Transition to renewable energy for all. 

Historical Ratings

Date PublishedForm 990 FYEOverall ScoreOverall Rating
Rating Version: 2.1
3/1/20212019 85.55
2/1/20202018 94.99
12/21/20182017 95.03
3/1/20182016 94.73
4/1/20172015 93.91
6/1/20162014 91.36
Rating Version: 2.0
3/1/20162014 89.97
2/1/20162014 87.65

This organization received multiple star ratings within this fiscal year, due to an update to it's Accountability and Transparency data and/or the receipt of an amended Form 990.

...   Impact & Results


This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.


Impact & Results Score

Not Currently Scored

350.org cannot currently be evaluated by our Encompass Rating Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.

Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.

Learn more about Impact & Results.


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Additional Information

Unscored

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Largest Programs

Largest Programs



350.org reported its three largest programs on its FY 2019 Form 990 as:


$14,507,799

Spent in most recent FY

76%

Percent of program expenses


FIELD: THE FIELD PROGRAM WORKS TO BRING INTERNATIONAL AND NATIONAL POLICY MORE IN LINE WITH THE SCIENTIFIC NECESSITIES OF TACKLING THE CLIMATE CRISIS. THIS WORK IS ACCOMPLISHED BY BUILDING BROAD AND D ... (More)


$1,625,297

Spent in most recent FY

8%

Percent of program expenses


COMMUNICATIONS: THE COMMUNICATIONS PROGRAM WORKS TO SHAPE THE TERMS OF DEBATE ON CLIMATE CHANGE INTERNATIONALLY AND DOMESTICALLY THROUGH A CREATIVE AND INCISIVE NARRATIVE, AND A SOPHISTICATED MEDIA ST ... (More)


$2,840,238

Spent in most recent FY

14%

Percent of program expenses


DIGITAL: THE DIGITAL PROGRAM WORKS TO FACILITATE DIALOGUE AND ORGANIZING AMONGST INDIVIDUALS, ORGANIZERS, AND ORGANIZATIONS IN THE GLOBAL CLIMATE MOVEMENT AROUND THE WORLD. THIS WORK IS ACCOMPLISHED T ... (More)


...   Leadership & Adaptability


This score provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.


Leadership & Adaptability Score

100

out of 100

The score earned by 350.org is a passing score.

Encompass Rating V4 provides an evaluation of the organization's Leadership & Adaptability through the nonprofit organization submitting a survey response directly to Charity Navigator.


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Leadership & Adaptability Report

100

of 100 points

Mission

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s mission


350.ORG IS BUILDING A GLOBAL GRASSROOTS MOVEMENT TO SOLVE THE CLIMATE CRISIS.


Source: Nonprofit submitted responses

Vision

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.


350.org envisions a fair, equitable, fossil-free future, based on community-led renewable energy, which unites peoples struggles for all forms of justice in an intersectional framework.


Source: Nonprofit submitted responses

Strategic Goals

The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.


Goal One: Cut off the social license and financing for fossil fuel companies - divest, de-sponsor and defund.

Goal Type: Focus on core programs to achieve mission and scale back on programs not seen as core.


Goal Two: Stop and ban all coal, oil and gas projects from being build and support communities to shutter existing projects.

Goal Type: Focus on core programs to achieve mission and scale back on programs not seen as core.


Goal Three: Accelerate the transition to a new, just, clean energy economy by supporting community-led solutions.

Goal Type: New program(s) based on observed changes in needs among our constituencies/communities served.


Source: Nonprofit submitted responses

Leadership Development

The nonprofit provides evidence of investment in leadership development


Describe an investment in leadership

350.org is actively developing a comprehensive Management Development program along six key dimension of leadership. We are implementing a series of trainings for staff to build management capacity and skill.

Source: Nonprofit submitted responses

Mobilizing for Mission

The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.


This organization mobilizes for mission in the following ways:
  • Strategic Partnerships

  • Networks of Collective Impact Efforts

  • Thought Leadership

  • Raising Awareness

  • Community Building

  • Policy Advocacy

What are this organization’s external mobilizaton efforts?

350.org always works in deep partnership with hundreds of like-mined and aligned organizations around the world. As just one example, 350.org Asia co-convenes the Finance Working Group of Asia Energy Network (AEN) together with Asian Peoples Movement on Debt and Development (APMDD) and the Japan Center for a Sustainable Environment and Society (JACSES), as part of a network of more than 50 organizations working on coal project busting, public finance, renewable energy, energy finance across Asia. We engage with these networks to test strategies and build collaborative partnerships. We also serve global bank campaign coalitions, e.g., Fossil Banks No Thanks, and the annual Fossil Fuel Finance Report Card, by convening strategy meetings, identifying collective projects, and identifying better coordination and mobilization opportunities. There are many other similar partnerships in all the regions we work in, North and Latin America, Africa, Asia, Turkey and Europe, and the Pacific.

Source: Nonprofit submitted responses

Story of Adaptability

The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.


While we have reported on our adaptations to Covid-19, we have also adapted to the massive shifts in the global economy, rising grassroots movements, particularly of the Global South, and the dramatic decline of the coal industry. Internally, we have nearly completed a reorganization and have recruited new Board members so that our Executive Team and Board reflect at least 50% voices of the Global South. We have also pursued new fossil finance strategies targeting central banks and some of the largest commercial banks in the world, pressing for divestment from fossil fuels and we are seeing very promising progress, with the European Central Bank and the Central Bank of Brazil for example, among others. We are also developing very strong coalitions to strengthen these campaigns.

Source: Nonprofit submitted responses

...   Culture & Community


This score provides an assessment of the organization's engagement with the constituents it serves, a practice we term Constituent Feedback. When organizations listen to constituents, they are able to better deliver on programs and meet the needs of stakeholders. A future version of this Beacon will also assess an organization's people operations and its Diversity, Equity and Inclusion (DEI) metrics.


Culture & Community Score

Not Currently Scored

350.org is currently not eligible for a Culture & Community score because we have not received its Constituent Feedback data. Nonprofit organizations are encouraged to fill out the How We Listen section of their Candid profile. This data will provide the basis for the initial evaluation of Culture & Community.

Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.


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Culture & Community Report

Unscored

This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.

Constituent Feedback

Constituent Feedback


Constituent Feedback and Listening Practice data are not available for this organization. Nonprofit organizations are encouraged to fill out the How We Listen section of their Candid profile. This data will provide the basis for the initial evaluation of Culture & Community.


Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective. We award every nonprofit that completes the Candid survey full credit for this Beacon, in recognition of their willingness to publicly share this information with the nonprofit and philanthropic communities. Although the data is not evaluated for quality at this time, future iterations of this Beacon will include third party or other data that will serve to validate the information provided by the nonprofit.

Analysis and Research


Like the overall Encompass Rating System, the Culture & Community Beacon is designed to evolve as metrics are developed and ready for integration. Our partnership with Feedback Labs and Guidestar by Candid, and other partners including Fund for Shared Insight, GlobalGiving, and Keystone Accountability, enables us to launch the first version of this beacon with Constituent Feedback information collected on Candid's site.


Feedback practices have been shown to support better Diversity, Equity, and Inclusion outcomes, an essential area of assessment that we intend to further expand and develop in the future. Feedback Labs has documented several studies which indicate that beyond achieving organizational goals, nonprofits that are attentive and responsive to concerns and ideas raised by beneficiaries establish stronger relationships with the people they serve, promote greater equity, and empower constituents in ways that can help to ensure better long-term outcomes. You can find resources to help nonprofits improve their feedback practices here.

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