2024-07-10T09:06:40-07:00 2023-08-31 811489821 HEALY AND ASSOCIATES 1200 CONCORD AVE STE 250 CONCORD CA 94520 990 2022-09-01 461909035 ACCOUNTABILITY COUNSEL ACCO 4152966761 244 Kearny St Floor 6 SAN FRANCISCO CA 94108 Margaux Day Executive Director 2024-07-10 true Margaux Day 999009999 true Suzanne R Healy P00533689 9256030800 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Kimberly Keller 244 Kearny St Floor 6 SAN FRANCISCO CA 94108 3688393 false X www.accountabilitycounsel.org X 2014 CA Accountability Counsels mission is to amplify the voices of communities around the world to protect their human rights and environment. As advocates for people harmed by internationally financed projects, we employ community driven and policy level strategies to access justice. 12 12 16 10 0 2311473 3590902 4597 2899 8626 46744 3920 47848 2328616 3688393 0 0 1713213 1848847 0 228779 965903 1170353 2679116 3019200 -350500 669193 3935487 4818652 396024 609996 3539463 4208656 X Accountability Counsels mission is to amplify the voices of communities around the world to protect their human rights and environment. As advocates for people harmed by internationally financed projects, we employ community driven and policy level strategies to access justice. false false 1086966 2899 Communities Achievements this fiscal year include:Community cases drive direct impact. Our advocacy experts work alongside communities to halt harmful investments, redesign them to respect rights, and negotiate remedy when they cause harm.CONTINUED IN SCHEDULE O. 921397 Policy Advocacy Achievements: Policy advocacy changes systems at scale. We leverage lessons from our casework and research to strengthen the systems, safeguards, and practices at investing institutions so that they are responsive to communities, respect their rights, and protect the environment.Continued in Schedule O 545482 Research Achievements:Research exposes patterns of harmful investment. We conduct data analysis and qualitative research to contextualize our casework and illuminate systemic barriers to accountability equipping us and others to better understand the system we are working to change.CONTINUED IN SCHEDULE O. 2553845 true true false true false false false false false false true false false false true false true false false true true false false false false false false false false true false false false false false false false false false false false false false false false false false true 14 0 true 16 true false false false false false true true false 0 false false false false false false false X 12 12 false false false false false false false true true false true true true true true true true true true true false CA X X ACCOUNTABILITY COUNSEL 4152966761 244 Kearny St Floor 6 SAN FRANCISCO CA 94108 X Natalie B Fields Executive Dir. 40.00 0.00 X X 183907 0 0 Lani Inverarity Interim ED 40.00 0.00 X 124648 0 0 Margaux Day Policy Director 40.00 0.00 110812 0 0 Anne Lascoe Development Dir 40.00 0.00 109261 0 0 Samer Araabi Research Dir 40.00 0.00 104138 0 0 Kimberly Keller Board Chair 1.00 0.00 X X 0 0 0 Andrew Dickson Secretary 1.00 0.00 X X 0 0 0 Gary Cookhorn Treasurer 1.00 0.00 X X 0 0 0 Niranjali Amerasinghe Director 0.50 0.00 X 0 0 0 Caroline Bressan Director 0.50 0.00 X 0 0 0 Vanessa Barboni Hallik Director 0.50 0.00 X 0 0 0 Erica Gould Director 0.50 0.00 X 0 0 0 Carolyn Rashby Director 0.50 0.00 X 0 0 0 David Hunter Director 0.50 0.00 X 0 0 0 Jason Haggins Director 0.50 0.00 X 0 0 0 Sujatha Jesudason Director 0.50 0.00 X 0 0 0 Fernanda Venzon Director 0.50 0.00 X 0 0 0 632766 5 false true false 0 3590902 3590902 Program fees 541100 2899 2899 2899 46744 46744 0 0 0 0 0 0 0 Other Income 900099 47848 47848 47848 3688393 50747 46744 X 0 0 0 0 308553 185132 30855 92566 0 1215153 1108844 91508 14801 46545 39052 4085 3408 173936 145727 15942 12267 104660 87635 9191 7834 0 0 46961 46961 0 0 0 559682 478161 12837 68684 0 15592 13966 424 1202 51302 43929 4996 2377 0 175909 163656 2905 9348 200232 186064 2923 11245 0 5258 5189 69 5962 3571 1303 1088 0 1801 1801 8451 4554 3498 399 PEO Service Fees 46952 45152 450 1350 Volunteer support 34208 34208 Other 9038 6897 2141 Partner Expenses 8552 8552 453 453 3019200 2553845 236576 228779 249999 884741 2907732 1231944 660500 1789499 0 0 0 0 0 19592 93500 28300 28300 1801 0 88363 700000 0 0 0 7500 118968 3935487 4818652 55595 283842 340429 326154 396024 609996 X 2449081 1741880 1090382 2466776 3539463 4208656 3935487 4818652 669193 X false true X true false X 1759332 2398321 3821887 2311473 3590902 13881915 0 23275 23275 1759332 2398321 3845162 2311473 3590902 13905190 3427925 10477265 4231 3260 8626 46744 62861 0 6727 2163 10311 3920 47848 70969 14039020 20896 0.74630 0.72350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 996 996 3018204 3019200 300960 75240 false 239504 237689 283956 300960 1062109 1593164 4745 2142 1987 996 9870 59876 59422 70989 75240 265527 398291 1292 1292 27008 27008 Accrued payroll payable 14425 Accrued Payroll Taxes 8177 Accrued PTO payable 63152 Accrued sabbatical leave 127500 Lease liability, current portion 83963 Lease liability, long-term portion 28937 326154 3743480 55087 55087 3688393 3688393 3074287 55087 55087 3019200 3019200 Middle East and North Africa 0 1 Program services Technical assistance 96000 Sub-Saharan Africa 1 2 Program services Technical assistance 278000 East Asia and the Pacific 0 4 PROGRAM SERVICES TECHNICAL ASSISTANCE 231000 South Asia 0 2 Program services TECHNICAL ASSISTANCE 74000 1 9 1 9 679000 679000 false false false false false false Part I, Line 3f - Investments and Expenditures In the Sub-Saharan Africa region, we had two independent contractors; in the East Asia & the Pacific region, we had two professionals employed through a US-based PEO ($79,820 in total PEO compensation paid during FY23) and two independent contractors; in the Middle East & North Africa region, we had one professional employed through a US-based PEO ($55,459 in total PEO compensation paid during FY23); and in the South Asia region, we had one professional employed through a US-based PEO ($41,561 in total PEO compensation paid during FY23) and one independent contractor. They provided Accountability Counsel programs with technical assistance in the regions. X X X X true false false false false false false false false Natalie B Fields Executive Dir. 183907 183907 Part III, Additional Information Our former ED (Natalie) did receive a severance payment ($182,175) in February FY23 so W-2 amounts will be reflected in 2023 Tax Year filing. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Communities Achievements: Continuation from page 2, Form 990In Haiti, against a backdrop of civil unrest and widespread violence, we supported 50 families to secure new land to replace the farms they lost to an earthquake recovery project gone wrong more than ten years ago. In Uganda, we advised communities as they negotiated increased compensation for the homes they stood to lose to a World Bank-funded infrastructure project. In Mongolia, we amplified the voices of herders as they spoke out about renewed environmental concerns as the worlds largest open-pit gold and copper mine amps up production. In Ukraine, we supported communities as their complaints regarding pollution from Europes largest poultry farm advanced at two institutions amid ongoing war. We currently support nine in-depth cases like these, and receive many more requests from communities facing similar internationally-financed harm.In addition to our in-depth cases, our team continues to respond to dozens of unique requests for knowledge sharing with bespoke information on the international financial flows affecting communities and how they can use accountability offices to demand justice. In the past year, we have provided advice to communities negatively impacted by critical mineral mining in Zimbabwe, Indonesia, and Peru; agriculture projects in Uzbekistan; dam projects in Lesotho and Armenia; infrastructure projects in Thailand and Georgia; education projects in Kenya and Tanzania; and more.Policy Advocacy: Continuation from page 2, Form 990This year, our advocacy drove significant strides toward new accountability channels for several critical financial flows, including US bilateral development finance, Chinese overseas finance, ESG and impact investing, and critical mineral mining. In addition to this work to create new accountability mechanisms, we also urged institutions to strengthen existing accountability systems and make them more responsive to community voices. Alongside key coalitions of partners, we pushed for stronger accountability policy at development banks in Africa, Asia, Latin America, and globally.Our advocacy seeks more than just an acknowledgement when finance goes wrong; this year, we contributed to a campaign calling on banks and institutions to commit to financing remedy to repair harm when their investments go wrong. In particular, our advocates demanded that the World Bank incorporate accountability and remedy in its new roadmap for climate-conscious development; that the International Finance Corporation implement a strong remedy framework as recommended in its own independent expert review; and that the European Bank for Reconstruction and Development lead the field and follow through on its stated intentions to implement a strong commitment to remedy. This work is driven by both our casework and our research; in Kenya, we are supporting students to demand compensation (an uncommon, but often relevant, form of remediation) as part of a suite of reforms in response to years of sexual abuse they survived in World Bank-funded schools. Our ongoing outcomes research will further inform this work.Research Achievements: Continuation from page 2, Form 990This year, our team investigated the actual outcomes communities see as a result of accountability processes, combining decades of complaint data with in-depth interviews with communities who have secured commitments or agreements through complaint processes. This research is critical to determine whether the accountability system is providing meaningful remedy, and if not, what needs to change. A report detailing our findings, their implications, and our recommendations to strengthen accountability will be published in the coming months. We are also in the final stages of digitizing our Accountability Resource Guide, a powerful tool to guide communities through the complaint process, step by step. The tool is set to launch in the next few months, and will combine nearly fifteen years of accountability strategy expertise with our comprehensive body of data and policy analysis to dramatically scale the number of communities who can use ACs institutional knowledge to strengthen their campaigns for justice. Form 990, Part VI, Section B, Line 11b The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing. Form 990, Part VI, Section B, Line 12c The Directors, Officers, and Key Employees of Accountability Counsel must complete a Compliance Form on an annual basis, which includes an affirmation that they have received a copy of the Conflict of Interest Policy, have read and understand the Policy, agree to comply with the Policy, and information on all actual or potential Conflicts of Interest involving them or their family members. The Compliance Form also contains an affirmation that they understand that Accountability Counsel is charitable in nature and in order to maintain its federal tax exemption, it must engage primarily in activities that accomplish one or more of its tax-exempt charitable purposes. Form 990, Part VI, Section B, Line 15a The Executive Directors compensation is set by the Executive Committee of the Board of Directors (Board members excluding the Board President, who is the Executive Director). The Board sets compensation based on the Executive Directors performance and benchmarking to other leaders of social enterprises making similar levels of impact. The compensation of other key employees is set according to Accountability Counsels Compensation Equity and Transparency Framework, listed on our website, which details our approach to team compensation. The Executive Director works with supervisors to apply the framework on an annual basis, reviewing performance and ensuring that the framework is benchmarking to similar key roles, with a goal of being a competitive leader to attract and retain key talent. Form 990, Part VI, Section C, Line 18 Federal Tax Returns are available at guidestar.org & charitynavigator.org. Form 990, Part VI, Section C, Line 19 Governing documents are available for public inspection at the principal place of business. They can also be found online at https://accountabilitycounsel.org/about-us/governance-and-financials/.The conflict of interest policy and the organization's financial statements are available upon request.