Civic Intelligence

Forest Society of Maine

EIN 02-0413555 • 501(c)3 • Bangor, ME

Profile

To protect and conserve the forests of maine.

209 State Street 2nd FloorBangor, ME 04401

www.fsmaine.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.01x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

32nd percentile

-1.1%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

32nd percentile

$136,991

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

57th percentile

6.5%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

70%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$16,828,595

Up $1,034,355 (+6.5%) from 2023

Liabilities

Up

$76,955

Up $10,749 (+16%) from 2023

Net Assets

Up

$16,751,640

Up $1,023,606 (+6.5%) from 2023

Operations
Liabilities / Revenue12th percentileNet Margin32nd percentile

Revenue

Up

$5,485,244

Up $2,257,558 (+70%) from 2023

Expenses

Up

$5,545,361

Up $4,127,518 (+291%) from 2023

Net Income

Down

-$60,117

Down $1,869,960 (-103%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2011: $3,855,855Liabilities 2011: $179,908Net Assets 2011: $3,675,9472011Assets 2012: $3,727,539Liabilities 2012: $222,300Net Assets 2012: $3,505,2392012Assets 2013: $3,823,342Liabilities 2013: $266,499Net Assets 2013: $3,556,8432013Assets 2014: $4,577,983Liabilities 2014: $84,351Net Assets 2014: $4,493,6322014Assets 2015: $5,319,544Liabilities 2015: $83,640Net Assets 2015: $5,235,9042015Assets 2016: $5,625,127Liabilities 2016: $90,847Net Assets 2016: $5,534,2802016Assets 2017: $7,311,920Liabilities 2017: $70,579Net Assets 2017: $7,241,3412017Assets 2018: $9,136,273Liabilities 2018: $47,610Net Assets 2018: $9,088,6632018Assets 2019: $9,603,813Liabilities 2019: $45,506Net Assets 2019: $9,558,3072019Assets 2020: $11,071,661Liabilities 2020: $173,688Net Assets 2020: $10,897,9732020Assets 2021: $14,474,937Liabilities 2021: $55,077Net Assets 2021: $14,419,8602021Assets 2022: $13,403,658Liabilities 2022: $56,284Net Assets 2022: $13,347,3742022Assets 2023: $15,794,240Liabilities 2023: $66,206Net Assets 2023: $15,728,0342023Assets 2024: $16,828,595Liabilities 2024: $76,955Net Assets 2024: $16,751,6402024

Highlighted filing

2024

Assets$16,828,595
Liabilities$76,955
Net Assets$16,751,640
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $630,480Expenses 2011: $630,367Net Income 2011: $1132011Revenue 2012: $786,543Expenses 2012: $913,002Net Income 2012: -$126,4592012Revenue 2013: $1,105,833Expenses 2013: $1,257,328Net Income 2013: -$151,4952013Revenue 2014: $1,498,568Expenses 2014: $739,925Net Income 2014: $758,6432014Revenue 2015: $1,744,590Expenses 2015: $914,158Net Income 2015: $830,4322015Revenue 2016: $1,298,489Expenses 2016: $862,252Net Income 2016: $436,2372016Revenue 2017: $4,653,140Expenses 2017: $3,325,769Net Income 2017: $1,327,3712017Revenue 2018: $2,640,813Expenses 2018: $999,422Net Income 2018: $1,641,3912018Revenue 2019: $1,438,114Expenses 2019: $1,056,132Net Income 2019: $381,9822019Revenue 2020: $1,863,144Expenses 2020: $874,381Net Income 2020: $988,7632020Revenue 2021: $2,992,767Expenses 2021: $931,075Net Income 2021: $2,061,6922021Revenue 2022: $9,213,606Expenses 2022: $9,141,975Net Income 2022: $71,6312022Revenue 2023: $3,227,686Expenses 2023: $1,417,843Net Income 2023: $1,809,8432023Revenue 2024: $5,485,244Expenses 2024: $5,545,361Net Income 2024: -$60,1172024

Highlighted filing

2024

Revenue$5,485,244
Expenses$5,545,361
Net Income-$60,117
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,828,595
Liabilities
$76,955
Net assets
$16,751,640
Revenue
$5,485,244
Expenses
$5,545,361
Net income
-$60,117
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.8$0.08$16.8$5.49$5.55$0.06
2023Detailed filing. Detailed filing data is available for this year.$15.8$0.07$15.7$3.23$1.42$1.81
2022Detailed filing. Detailed filing data is available for this year.$13.4$0.06$13.3$9.21$9.14$0.07
2021Detailed filing. Detailed filing data is available for this year.$14.5$0.06$14.4$2.99$0.93$2.06
2020Detailed filing. Detailed filing data is available for this year.$11.1$0.17$10.9$1.86$0.87$0.99
2019Detailed filing. Detailed filing data is available for this year.$9.60$0.05$9.56$1.44$1.06$0.38
2018Detailed filing. Detailed filing data is available for this year.$9.14$0.05$9.09$2.64$1.00$1.64
2017Detailed filing. Detailed filing data is available for this year.$7.31$0.07$7.24$4.65$3.33$1.33
2016Detailed filing. Detailed filing data is available for this year.$5.63$0.09$5.53$1.30$0.86$0.44
2015Summary only. Only limited summary data is available for this year.$5.32$0.08$5.24$1.74$0.91$0.83
2014Summary only. Only limited summary data is available for this year.$4.58$0.08$4.49$1.50$0.74$0.76
2013Summary only. Only limited summary data is available for this year.$3.82$0.27$3.56$1.11$1.26$0.15
2012Summary only. Only limited summary data is available for this year.$3.73$0.22$3.51$0.79$0.91$0.13
2011Summary only. Only limited summary data is available for this year.$3.86$0.18$3.68$0.63$0.63$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 6, 2025
Return Version
2023v6.0
Gross Receipts
$8,773,179
Mission and Program Overview

Mission

To protect and conserve the forests of maine

The forest society of maine conserves maine forestlands to sustain their ecological, economic, cultural and recreational values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,976,651$12,966,411▲ $1,989,760
Savings and Temporary Cash Investments$3,271,377$2,479,642▼ $791,735
Land, Buildings, and Equipment, Net$1,162,386$1,164,356▲ $1,970
Pledges and Grants Receivable$332,002$167,060▼ $164,942
Accounts Receivable$2,648$7,351▲ $4,703
Prepaid Expenses and Deferred Charges$9,676$4,275▼ $5,401
Total Assets$15,794,240$16,828,595▲ $1,034,355
Other Assets Total$39,500$39,500→ $0
Liabilities
Accounts Payable and Accrued Expenses$66,206$76,955▲ $10,749
Total Liabilities$66,206$76,955▲ $10,749
Net Assets / Fund Balance
Net Assets With Donor Restrictions$9,073,694$9,525,283▲ $451,589
Net Assets Without Donor Restrictions$6,654,340$7,226,357▲ $572,017
Total Net Assets Fund Balance$15,728,034$16,751,640▲ $1,023,606
Total Liabilities and Net Assets / Fund Balance$15,794,240$16,828,595▲ $1,034,355

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$616,757$14,810$631,567
Equipment$64,124$74,781$138,905
Land$483,475--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$10,976,651$776,207▲ $1,492,610$279,057$12,966,411
2022$9,133,946$1,453,000▲ $648,077$258,372$10,976,651
2021$10,076,527$483,787▼ $805,337$621,031$9,133,946
2020$8,017,442$295,910▲ $1,976,090$212,915$10,076,527
2019$7,472,096$145,556▲ $553,767$153,977$8,017,442
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karin TilbergPresident & CEOFT$123,956$13,035$136,991

Board Members and Trustees

NameTitle
Greg MillertChairperson
Marcia MckeagueVice Chairperson
Allison a EconomyDirector
Barbara VickeryDirector
Benjamin CarlisleDirector
Benny LumbraDirector
Bonnie NewsomDirector
Carole DyerDirector
Cd ArmstrongDirector
Dan ChristensenDirector
Ellen PopeDirector
Fred MortonDirector
Honor SageDirector
Jamie BouletteDirector
Jim HindsDirector
John TewheyDirector
Merrill WoodworthDirector
Nancy Stowell WhiteDirector
Norton Buzz LambDirector
Polly MahoneyDirector
Scott RiccioDirector
Steve PelletierDirector
Walter GraffDirector
Jay EspySecretary
Catherine Robbins-halstedTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,860,012
Program Service Revenue
$5,765
Investment Income
$592,867
Other Revenue
$26,600
All Other Contributions
$2,196,262
Change in Net Assets
$-60,117

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$30,232Fair Value
Total Noncash Contributions3$30,232-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,485,244
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,116,155
Total Revenue per Audited Statements
$6,601,399
Total Revenue per Form 990
$5,485,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,015,399
Salaries, Compensation, and Employee Benefits$959,522
Grants and Similar Amounts Paid$570,440
Total Fundraising Expense$63,734
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$498,684$104,421$25,218$628,323
Grants to Domestic Orgs$570,440--$570,440
Fees for Services Other$301,438$20,244$5,624$327,306
Current Officers, Directors, Trustees, and Key Employees$89,044$34,248$13,700$136,992
Other Employee Benefits$71,288$16,391$4,468$92,147
Payroll Taxes$44,987$10,516$2,921$58,424
Pension Plan Contributions$34,830$7,137$1,669$43,636
Occupancy$22,597$5,283$1,468$29,348
Travel$20,670$4,802$1,334$26,806
Insurance$20,232$4,730$1,314$26,276
Depreciation Depletion$21,185--$21,185
Conferences and Meetings$13,772$3,219$894$17,885
Advertising$12,852$3,004$835$16,691
Office Expenses$10,015$2,315$643$12,973
Other Expenses$6,470$1,513$420$8,403
All Other Expenses$5,116$1,150$319$6,585
Total Functional Expenses$5,252,191$229,436$63,734$5,545,361

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,577,793
Expenses per Audited Statements$5,545,361
Total Expenses per Form 990$5,545,361
Expenses Not Reported on Form 990$32,432
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Coastal Rivers Conservation TrustDamariscotta, ME501(c)(3)Land Purchase$361,000
Midcoast Conservancy TrustEdgecomb, ME501(c)(3)Land Purchase$200,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The finance committee will review the form 990 and report to the full board of directors. Directors not on the finance committee are provided full copies of the form 990 and all accompanying schedules upon request. The full finance committee is automatically provided with the copies prior to their review.”

Form 990, Part VI, Section B, Line 12C

“At each board and committee meeting, the possibility of conflicts are disclosed and discussed.”

Form 990, Part VI, Section B, Line 15A

“The executive committee performs the review of the president/ceo.”

Form 990, Part VI, Section C, Line 19

“Documents made available upon request and on guidestar.”

Filing and Contact Details

Filer

Filer Name
Forest Society of Maine
EIN
02-0413555
Phone
2079459200
Address
209 STATE STREET 2ND FLOOR, BANGOR, ME 04401

Signing Officer

Name
Chris Beichner
Title
President & CEO
Phone
2079459200
Signed
2025-06-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karin Tilberg
Formed
1984
Legal Domicile
Me
Voting Board Members
25
Independent Board Members
25
Employees
12
Volunteers
50

Preparer

Firm
Wipfli Llp
Address
30 LONG CREEK DRIVE, SOUTH PORTLAND, ME 04106-2437
Preparer
Patrick Nicholas CPA
Phone
2077745701
Supplemental Narrative

Financial Statement Notes

PART II, LINE 9:

“The conservation easements are not reflected as revenue, expense, or balance sheet items. A statement that the organization is holding easements is made. Only the monitoring expenses are reflected as an expense related to the easements each year.”

PART III, LINE 4:

“The organization's collection of artwork is used to show the grandeur of nature and why land conservation is important.”

PART V, LINE 4:

“Land conservation, stewardship program, and general operations”

PART X, LINE 2:

“Management has evaluated fsm's tax positions and concluded that fsm had taken no uncertain tax positions that require adjustment to the financial statements.”

Raw XML AppendixShowing 400 of 676 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE FOREST SOCIETY OF MAINE CONSERVES MAINE FORESTLANDS TO SUSTAIN THEIR ECOLOGICAL, ECONOMIC, CULTURAL AND RECREATIONAL VALUES.
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