Civic Intelligence

National Association of State Foresters

EIN 41-1567714 • 501(c)3 • Washington, DC

Profile

Empowering Forestry Leaders to promote healthy forests and people.

444 North Capitol Street NW 540Washington, DC 20001

www.stateforesters.org/foundation

Siviq Scores

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

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

74th percentile

0.15x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

2nd percentile

-173%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

21st percentile

-10%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

85th percentile

61%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$643,080

Up $43,313 (+7.2%) from 2023

Liabilities

Up

$1,763

Up $1,763 from 2023

Net Assets

Up

$641,317

Up $41,550 (+6.9%) from 2023

Revenue

Up

$29,808

Up $11,792 (+65%) from 2023

Expenses

Up

$108,439

Up $10,243 (+10%) from 2023

Net Income

Up

-$78,631

Up $1,549 (+1.9%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $779,359Liabilities 2012: $2,0582012Assets 2013: $832,061Liabilities 2013: $18,131Net Assets 2013: $813,9302013Assets 2014: $846,705Liabilities 2014: $28,416Net Assets 2014: $818,2892014Assets 2015: $760,031Liabilities 2015: $38,757Net Assets 2015: $721,2742015Assets 2016: $727,232Liabilities 2016: $19,071Net Assets 2016: $708,1612016Assets 2021: $824,778Liabilities 2021: $66,882Net Assets 2021: $757,8962021Assets 2022: $850,727Liabilities 2022: $92,057Net Assets 2022: $758,6702022Assets 2023: $599,767Liabilities 2023: $0Net Assets 2023: $599,7672023Assets 2024: $643,080Liabilities 2024: $1,763Net Assets 2024: $641,3172024

Highlighted filing

2024

Assets$643,080
Liabilities$1,763
Net Assets$641,317

Operations Trend

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

$200K$100K$0-$100KRevenue 2012: $41,339Expenses 2012: $38,916Net Income 2012: $2,4232012Revenue 2013: $40,378Expenses 2013: $57,093Net Income 2013: -$16,7152013Revenue 2014: $61,071Expenses 2014: $94,831Net Income 2014: -$33,7602014Revenue 2015: $68,074Expenses 2015: $102,915Net Income 2015: -$34,8412015Revenue 2016: $37,216Expenses 2016: $102,129Net Income 2016: -$64,9132016Revenue 2021: $162,548Expenses 2021: $76,802Net Income 2021: $85,7462021Revenue 2022: $35,254Expenses 2022: $29,629Net Income 2022: $5,6252022Revenue 2023: $18,016Expenses 2023: $98,196Net Income 2023: -$80,1802023Revenue 2024: $29,808Expenses 2024: $108,439Net Income 2024: -$78,6312024

Highlighted filing

2024

Revenue$29,808
Expenses$108,439
Net Income-$78,631

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Apr 6, 2025
Return Version
2023v6.0
Gross Receipts
$29,808
Mission and Program Overview

Mission

Empowering Forestry Leaders to promote healthy forests and people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$583,651$611,476▲ $27,825
Accounts Receivable-$17,400-
Cash and Non-Interest-Bearing Accounts$16,116$14,204▼ $1,912
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$599,767$643,080▲ $43,313
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$1,763-
Total Liabilities$0$1,763▲ $1,763
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$599,767$641,317▲ $41,550
Total Net Assets Fund Balance$599,767$641,317▲ $41,550
Total Liabilities and Net Assets / Fund Balance$599,767$643,080▲ $43,313
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$12,408
Program Service Revenue
$17,400
Investment Income
$0
Other Revenue
$0
All Other Contributions
$12,408
Change in Net Assets
$-78,631
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,928
Grants and Similar Amounts Paid$50,462
Professional Fundraising Fees$49
Total Fundraising Expense$49
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$50,462--$50,462
Fees for Services Other-$38,932-$38,932
Fees for Service Investment Mgmnt Fees-$10,004-$10,004
Fees for Services Accounting-$3,649-$3,649
Travel-$2,849-$2,849
Office Expenses-$1,656-$1,656
Advertising-$838-$838
Fees for Services Professional Fundraising--$49$49
Total Functional Expenses$50,462$57,928$49$108,439
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Association of StateWashington, DC-Promote cooperation b/w Govt & Fore$50,462
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$49
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 return was prepared by outside tax preparer and reviewed by the Chairman of the Board. A copy of the return was distributed to the entire Board prior to filing with IRS.

Form 990, Part VI, Section C, Line 19

Governing documents are available upon requests at the Foundation's Office.

Filing and Contact Details

Filer

Filer Name
National Association of State Foresters
EIN
41-1567714
Phone
2026245258
Address
444 North Capitol Street NW 540, Washington, DC 20001

Signing Officer

Name
Kathryn Forman-Cook
Title
Treasurer
Signed
2025-04-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Claeys
Formed
1986
Legal Domicile
Mn
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
16

Preparer

Firm
Nonprofit Strategic Financial Solutions
Address
10302 Forest Maple Rd, Vienna, VA 22182-1553
Preparer
Victoria McCormick
Phone
7036383476
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01656
IRS990/OfficeExpensesGrp/TotalAmt01656
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Thomas Claeys
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Service Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt017400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt017400
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt018016
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt052200
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt045996
IRS990/PYRevenuesLessExpensesAmt0-80180
IRS990/PYTotalExpensesAmt098196
IRS990/PYTotalRevenueAmt018016
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-78631
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgQualifiedInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtExclusivelySec170c2BInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0true
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The organization has calculated that the supported organization, the National Association of Foresters, an organization described in Section 501(c)(5), passes the public support test described in Section 509(a)(2).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION HAS REVIEWED THE STATEMENT OF REVENUE OF THE SUPPORTED ORGANIZATION, THE NATIONAL ASSOCIATION OF FORESTERS NASF, AN ORGANIZATION DESCRIBED IN SECTION 501(C)(5). THE ORGANIZATION HAS DETERMINED THAT OVER 80% OF NASF'S SUPPORT, AFTER EXCLUDING AMOUNTS FROM DISQUALIFIED PERSONS AND SUBSTANTIAL CONTRIBUTORS, COMES FROM CONTRIBUTIONS, MEMBERSHIP FEES, AND GROSS RECEIPTS FROM ACTIVITIES RELATED TO ITS EXEMPT FUNCTION, AND THAT LESS THAN 5% OF NASF'S SUPPORT COMES FROM GROSS INVESTMENT INCOME AND UNRELATED BUSINESS TAXABLE INCOME. THEREFORE, THE ORGANIZATION CONCLUDES THAT NASF MEETS THE PUBLIC SUPPORT TEST DESCRIBED IN SECTION 509(A)(2).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2NASF controls the organization, and the organization ensures that all support given to NASF is used exclusively for the internship program, an educational activity described in Section 170(c)(2)(B).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section A, Line 2: Description Of How Organization Determined Supported Org.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section A, Line 3b: Description Of When and How Organization Made The Determination
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part IV, Section A, Line 3c: Explain What Controls The Organization Put In Place
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0510141374
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0false
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt050462
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0National Association of State Fores
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt050462
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt050462
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Promote cooperation b/w Govt & Fore
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0National Association of State
IRS990ScheduleI/RecipientTable/RecipientEIN0510141374
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0444 North Capitol St Ste 540
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Washington
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0DC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd020001
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ONLY ELIGIBLE GRANTEE ORGANIZATION IS NASF, A SUPPORTED ORGANIZATION, AND THE FUNDS ARE USED EXCLUSIVELY FOR THE INTERNSHIP PROGRAM, AN EDUCATIONAL ACTIVITY DESCRIBED IN SECTION 170(C)(2)(B). FOR AWARDS TO INDIVIDUALS UNDER THE FELLOWSHIP AND INTERNSHIP PROGRAMS, QUARTERLY MEETINGS ARE HELD TO DISCUSS INTERN STATUS, PROJECTS, ATTENDANCE, AND FEEDBACK. THE EXECUTIVE FELLOWSHIP PROGRAM IS OPERATED BY THE JOHN F. KENNEDY SCHOOL OF GOVERNMENT IN PARTNERSHIP WITH THE USDA FOREST SERVICE. SENIOR-LEVEL STATE FORESTRY EMPLOYEES PROVIDE FEEDBACK TO NASFF REGARDING THEIR EXPERIENCE LEARNING ABOUT STRATEGIC MANAGEMENT AND FINANCIAL STEWARDSHIP.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Supplemental Information
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The return was prepared by outside tax preparer and reviewed by the Chairman of the Board. A copy of the return was distributed to the entire Board prior to filing with IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents are available upon requests at the Foundation's Office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0National Association of State Foresters
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0510141374
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Promote cooperation b/w Govt & Forestry
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0444 North Capitol Street Suite 540
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Washington
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC

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