Civic Intelligence

Flora of North America Association

EIN 43-1764020 • 501(c)3 • Point Arena, CA

Pub. 78 Eligible

Profile

Flora of North America Association works with authors and reviewers to provide authoritative information about native and naturalized plants in North America, north of Mexico, in print and electronic form.

PO Box 716Point Arena, CA 95468

www.floranorthamerica.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.49x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.65x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

93rd percentile

64%

Higher net margin than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

85th percentile

47%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-51%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$73,252

Up $23,545 (+47%) from 2023

Liabilities

Down

$36,073

Down $11,953 (-25%) from 2023

Net Assets

Up

$37,179

Up $35,498 (+2112%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin93rd percentile

Revenue

Down

$55,660

Down $56,939 (-51%) from 2023

Expenses

Down

$20,163

Down $50,396 (-71%) from 2023

Net Income

Down

$35,497

Down $6,543 (-16%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$600K$400K$200K$0-$200KAssets 2010: $514,999Liabilities 2010: $20,771Net Assets 2010: $494,2282010Assets 2011: $282,042Liabilities 2011: $236,177Net Assets 2011: $45,8652011Assets 2012: $130,352Liabilities 2012: $59,169Net Assets 2012: $71,1832012Assets 2013: $63,749Liabilities 2013: $132,557Net Assets 2013: -$68,8082013Assets 2014: $24,056Liabilities 2014: $66,581Net Assets 2014: -$42,5252014Assets 2015: $402,411Liabilities 2015: $85,884Net Assets 2015: $316,5272015Assets 2016: $320,401Liabilities 2016: $45,261Net Assets 2016: $275,1402016Assets 2017: $242,847Liabilities 2017: $38,023Net Assets 2017: $204,8242017Assets 2018: $413,812Liabilities 2018: $89,477Net Assets 2018: $324,3352018Assets 2019: $210,755Liabilities 2019: $55,303Net Assets 2019: $155,4522019Assets 2020: $86,754Liabilities 2020: $69,837Net Assets 2020: $16,9172020Assets 2021: $46,643Liabilities 2021: $61,024Net Assets 2021: -$14,3812021Assets 2022: $27,214Liabilities 2022: $67,573Net Assets 2022: -$40,3592022Assets 2023: $49,707Liabilities 2023: $48,026Net Assets 2023: $1,6812023Assets 2024: $73,252Liabilities 2024: $36,073Net Assets 2024: $37,1792024

Highlighted filing

2024

Assets$73,252
Liabilities$36,073
Net Assets$37,179
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $501,765Expenses 2010: $479,422Net Income 2010: $22,3432010Revenue 2011: $6,033Expenses 2011: $454,396Net Income 2011: -$448,3632011Expenses 2012: $395,2922012Revenue 2013: $260,334Expenses 2013: $400,325Net Income 2013: -$139,9912013Revenue 2014: $303,347Expenses 2014: $277,064Net Income 2014: $26,2832014Revenue 2015: $690,023Expenses 2015: $330,971Net Income 2015: $359,0522015Revenue 2016: $291,614Expenses 2016: $333,001Net Income 2016: -$41,3872016Revenue 2017: $254,963Expenses 2017: $325,280Net Income 2017: -$70,3172017Revenue 2018: $429,590Expenses 2018: $310,080Net Income 2018: $119,5102018Revenue 2019: $100,573Expenses 2019: $269,456Net Income 2019: -$168,8832019Revenue 2020: $91,134Expenses 2020: $229,669Net Income 2020: -$138,5352020Revenue 2021: $124,876Expenses 2021: $155,573Net Income 2021: -$30,6972021Revenue 2022: $108,568Expenses 2022: $134,546Net Income 2022: -$25,9782022Revenue 2023: $112,599Expenses 2023: $70,559Net Income 2023: $42,0402023Revenue 2024: $55,660Expenses 2024: $20,163Net Income 2024: $35,4972024

Highlighted filing

2024

Revenue$55,660
Expenses$20,163
Net Income$35,497
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$73,252
Liabilities
$36,073
Net assets
$37,179
Revenue
$55,660
Expenses
$20,163
Net income
$35,497
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.36$0.37$0.56$0.20$0.35
2023Detailed filing. Detailed filing data is available for this year.$0.50$0.48$0.02$1.13$0.71$0.42
2022Detailed filing. Detailed filing data is available for this year.$0.27$0.68$0.40$1.09$1.35$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.47$0.61$0.14$1.25$1.56$0.31
2020Detailed filing. Detailed filing data is available for this year.$0.87$0.70$0.17$0.91$2.30$1.39
2019Detailed filing. Detailed filing data is available for this year.$2.11$0.55$1.55$1.01$2.69$1.69
2018Detailed filing. Detailed filing data is available for this year.$4.14$0.89$3.24$4.30$3.10$1.20
2017Detailed filing. Detailed filing data is available for this year.$2.43$0.38$2.05$2.55$3.25$0.70
2016Detailed filing. Detailed filing data is available for this year.$3.20$0.45$2.75$2.92$3.33$0.41
2015Detailed filing. Detailed filing data is available for this year.$4.02$0.86$3.17$6.90$3.31$3.59
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.67$0.43$3.03$2.77$0.26
2013Detailed filing. Detailed filing data is available for this year.$0.64$1.33$0.69$2.60$4.00$1.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.59$0.71$3.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$2.36$0.46$0.06$4.54$4.48
2010Summary only. Only limited summary data is available for this year.$5.15$0.21$4.94$5.02$4.79$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 16, 2025
Return Version
2024v5.2
Gross Receipts
$55,660
Mission and Program Overview

Mission

Flora of North America Association works with authors and reviewers to provide authoritative information about native and naturalized plants in North America, north of Mexico, in print and electronic form.

Flora of North America coordinates a community of hundreds of botanists to produce a series of books and online content on the plants native or naturalized in North America north of Mexico, based on the best scientific knowledge available.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$45,874$69,418▲ $23,544
Savings and Temporary Cash Investments$3,833$3,834▲ $1
Total Assets$49,707$73,252▲ $23,545
Liabilities
Accounts Payable and Accrued Expenses$48,026$36,073▼ $11,953
Total Liabilities$48,026$36,073▼ $11,953
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,681$37,179▲ $35,498
Total Net Assets Fund Balance$1,681$37,179▲ $35,498
Total Liabilities and Net Assets / Fund Balance$49,707$73,252▲ $23,545

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$19,315$19,315
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Dr Geoffrey LevinPresident
Dr Nancy MorinVice President
Dr Alexander KringsDirector
Dr Barbara Crandall-StotlerDirector
Dr Bruce FordDirector
Dr Craig FreemanDirector
Dr Dale JohnsonDirector
Dr David BouffordDirector
Dr David GiblinDirector
Dr Etienne Leveille-BourretDirector
Dr Gorden TuckerDirector
Dr James MacklinDirector
Dr James MickleyDirector
Dr Janet SullivanDirector
Dr Kanchi GandhiDirector
Dr Luc BrouilletDirector
Dr Lynn GillespieDirector
Dr Mare NazaireDirector
Dr Michael HuftDirector
Dr Michael VincentDirector
Dr Richard ZanderDirector
Dr Robert KigerDirector
Dr Stephanie Ickert-BondDirector
Ms Tammy CharronDirector
Wesley KnappDirector
Dr Alan WhittemoreSecretary
Dr Barney LipscombTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,885
Program Service Revenue
$20,576
Investment Income
$1
Other Revenue
$13,198
Change in Net Assets
$35,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,163
Total Fundraising Expense$437
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$7,047-$7,047
Fees for Services Accounting-$2,860-$2,860
Insurance-$1,989-$1,989
Office Expenses-$649-$649
Advertising--$207$207
All Other Expenses-$202-$202
Other Expenses$21$520$30$30
Total Functional Expenses$6,459$13,267$437$20,163
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
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
No
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 governing body review Part VI line 11

“Form 990, part vi, section b, line 11b: line 11b explanation - the organizations business manager and vice-president review the 990 then provide a reviewed copy to the members of the executive committee who provide a final review and approval for filing.”

Conflict of interest policy compliance Part VI line 12C

“Form 990, part vi, section b, line 12c: the provisions of the conflict of interest policy are discussed during meetings; directors recuse themselves from discussion and do not vote if there is any possibility of a conflict of interest in a particular topic.”

Other officer or key employee compensation Part VI line 15B

“Form 990, part vi, section b, line 15a: the organizations president is currently an unpaid position and the organization has no paid employees; contracts are reviewed by the executive committee and/or a search committee when applicable.”

Governing documents etc available to public Part VI line 19

“Form 990, part vi, section c, line 19: available upon request to the business office.”

Filing and Contact Details

Filer

Filer Name
Flora of North America Association
EIN
43-1764020
In Care Of
% Nancy Morin
Phone
7076840277
Address
PO Box 716, Point Arena, CA 95468

Signing Officer

Name
Nancy Morin Dr
Title
Vice President
Phone
7076840277
Signed
2025-10-16
Discuss with paid preparer
No

Organization Details

Formed
1996
Legal Domicile
CA
Voting Board Members
27
Independent Board Members
27
Employees
0

Preparer

Firm
JJACPA Inc
Address
1102 South Main St Suite 1, Fort Bragg, CA 95437
Preparer
Joseph Arch
Phone
7079646325
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Web consultant expenses”

Part III response or note to any other line in Part III

“Form 990, part iii, line 1, description of organization mission: evaluation of previous literature, and field and laboratory studies. Botanical editing and review is undertaken by volunteer botanists throughout the region; professional artists and technical editors on contract edit the treatments and prepare the illustrations.”

Part IX response or note to any line in Part IX

“Form 990, part ix, line 11g, other fees: botanical illustration - artist contract: program service expenses 9,126. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,126. Botanical treatises - editor contract: program service expenses 109,017. Management and general expenses 0. Fundraising expenses 0.”

Raw XML AppendixShowing 400 of 531 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/Form990PartVIISectionAGrp/PersonNm0Dr Nancy Morin
IRS990/Form990PartVIISectionAGrp/PersonNm1Dr Barney Lipscomb
IRS990/Form990PartVIISectionAGrp/PersonNm2Dr Alan Whittemore
IRS990/Form990PartVIISectionAGrp/PersonNm3Dr Geoffrey Levin
IRS990/Form990PartVIISectionAGrp/PersonNm4Dr Janet Sullivan
IRS990/Form990PartVIISectionAGrp/PersonNm5Dr Stephanie Ickert-Bond
IRS990/Form990PartVIISectionAGrp/PersonNm6Dr Robert Kiger
IRS990/Form990PartVIISectionAGrp/PersonNm7Dr Richard Zander
IRS990/Form990PartVIISectionAGrp/PersonNm8Dr Michael Vincent
IRS990/Form990PartVIISectionAGrp/PersonNm9Dr Michael Huft
IRS990/Form990PartVIISectionAGrp/PersonNm10Dr Mare Nazaire
IRS990/Form990PartVIISectionAGrp/PersonNm11Dr Luc Brouillet
IRS990/Form990PartVIISectionAGrp/PersonNm12Dr Kanchi Gandhi
IRS990/Form990PartVIISectionAGrp/PersonNm13Ms Tammy Charron
IRS990/Form990PartVIISectionAGrp/PersonNm14Dr David Boufford
IRS990/Form990PartVIISectionAGrp/PersonNm15Dr Dale Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm16Dr Bruce Ford
IRS990/Form990PartVIISectionAGrp/PersonNm17Dr Barbara Crandall-Stotler
IRS990/Form990PartVIISectionAGrp/PersonNm18Dr Gorden Tucker
IRS990/Form990PartVIISectionAGrp/PersonNm19Dr Craig Freeman
IRS990/Form990PartVIISectionAGrp/PersonNm20Dr David Giblin
IRS990/Form990PartVIISectionAGrp/PersonNm21Wesley Knapp
IRS990/Form990PartVIISectionAGrp/PersonNm22Dr Alexander Krings
IRS990/Form990PartVIISectionAGrp/PersonNm23Dr James Macklin
IRS990/Form990PartVIISectionAGrp/PersonNm24Dr Lynn Gillespie
IRS990/Form990PartVIISectionAGrp/PersonNm25Dr Etienne Leveille-Bourret
IRS990/Form990PartVIISectionAGrp/PersonNm26Dr James Mickley
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