Civic Intelligence

Forest Equipment Operator Training School Inc

EIN 46-5441491 • 501(c)3 • Cary, NC

Profile

To train persons for positions in the forest products industry operating timber harvesting equipment. To provide safety, productivity and efficiency training structured to provide entry level and specialized skills for the current job market. To offer assistance with job placement upon successful completion of the training.

809 Greenwood CircleCary, NC 27511

www.forop.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

100th percentile

68866.00x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

1st percentile

-207900%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

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 2023

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $19,713 (-100%) from 2022

Liabilities

Down

$68,866

Down $17,634 (-20%) from 2022

Net Assets

Down

-$68,866

Down $2,079 (-3.1%) from 2022

Operations
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Down

$1

Down $5,999 (-100%) from 2022

Expenses

Down

$2,080

Down $10,926 (-84%) from 2022

Net Income

Up

-$2,079

Up $4,927 (+70%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$200K$100K$0-$100KAssets 2017: $139,289Liabilities 2017: $21,185Net Assets 2017: $118,1042017Assets 2018: $72,545Liabilities 2018: $12,757Net Assets 2018: $59,7882018Assets 2019: $56,998Liabilities 2019: $60,618Net Assets 2019: -$3,6202019Assets 2020: $42,756Liabilities 2020: $102,739Net Assets 2020: -$59,9832020Assets 2021: $26,719Liabilities 2021: $86,500Net Assets 2021: -$59,7812021Assets 2022: $19,713Liabilities 2022: $86,500Net Assets 2022: -$66,7872022Assets 2023: $0Liabilities 2023: $68,866Net Assets 2023: -$68,8662023

Highlighted filing

2023

Assets$0
Liabilities$68,866
Net Assets-$68,866
Open 2023 Filing

Operations Trend

Revenue Growth3rd percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2017: $716,324Expenses 2017: $663,494Net Income 2017: $52,8302017Revenue 2018: $674,529Expenses 2018: $732,845Net Income 2018: -$58,3162018Revenue 2019: $612,592Expenses 2019: $676,000Net Income 2019: -$63,4082019Revenue 2020: $673,810Expenses 2020: $730,173Net Income 2020: -$56,3632020Revenue 2021: $569,593Expenses 2021: $569,391Net Income 2021: $2022021Revenue 2022: $6,000Expenses 2022: $13,006Net Income 2022: -$7,0062022Revenue 2023: $1Expenses 2023: $2,080Net Income 2023: -$2,0792023

Highlighted filing

2023

Revenue$1
Expenses$2,080
Net Income-$2,079
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$68,866
Net assets
-$68,866
Revenue
$1
Expenses
$2,080
Net income
-$2,079
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.69$0.69$0.00$0.02$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.20$0.87$0.67$0.06$0.13$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.87$0.60$5.70$5.69$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.43$1.03$0.60$6.74$7.30$0.56
2019Detailed filing. Detailed filing data is available for this year.$0.57$0.61$0.04$6.13$6.76$0.63
2018Detailed filing. Detailed filing data is available for this year.$0.73$0.13$0.60$6.75$7.33$0.58
2017Detailed filing. Detailed filing data is available for this year.$1.39$0.21$1.18$7.16$6.63$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2022 to Apr 30, 2023
Signed
Dec 8, 2023
Return Version
2022v5.0
Gross Receipts
$10,001
Mission and Program Overview

Mission

To train persons for positions in the forest products industry operating timber harvesting equipment. To provide safety, productivity and efficiency training structured to provide entry level and specialized skills for the current job market. To offer assistance with job placement upon successful completion of the training.

The school offers a comprehensive training program on live logging sites as well as in a mobile classroom. Students are trained to operate logging equipment and are trained in safety, professionalism, productivity and teamwork. Students are offered assistance with job placement after successful completion of the training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,002$0▼ $10,002
Cash and Non-Interest-Bearing Accounts$7,911$0▼ $7,911
Savings and Temporary Cash Investments$1,800$0▼ $1,800
Accounts Receivable-$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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$19,713$0▼ $19,713
Other Assets Total-$0-
Liabilities
Other Liabilities$86,500$68,866▼ $17,634
Total Liabilities$86,500$68,866▼ $17,634
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-66,787$-68,866▼ $2,079
Total Net Assets Fund Balance$-66,787$-68,866▼ $2,079
Total Liabilities and Net Assets / Fund Balance$19,713$0▼ $19,713
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Douglas V DuncanCEO/director
David E MeiggsCOO/director
Norman NanceDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$0
Change in Net Assets
$-2,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,080
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$865--$865
Other Expenses$97--$97
Total Functional Expenses$2,080$0$0$2,080
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan - Doug Duncan$68,866
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
Yes
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

“Verbal discussion at board of directors' meetings.”

Form 990, Part VI, Section B, Line 12

“Verbal discussion at board of directors' meetings.”

Form 990, Part VI, Section B, Line 15

“Verbal dicussion at board of directors' meetings.verbal discussion at board of directors's meetings.”

Form 990, Part VI, Section C, Line 19

“All governing documents are provided to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Forest Equipment Operator Training
EIN
46-5441491
Phone
9192719050
Address
809 GREENWOOD CIRCLE, CARY, NC 27511

Signing Officer

Name
Doug Duncan
Title
CEO/ Director
Phone
9192719050
Signed
2023-12-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Duncan
Formed
2014
Legal Domicile
Nc
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Greg W Isley CPA Pa
Address
9205 BAILEYWICK ROAD, RALEIGH, NC 27615
Phone
9196761998
Raw XML Appendix342 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1COO/DIRECTOR
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IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt010000
IRS990/GrossReceiptsAmt010001
IRS990/GroupReturnForAffiliatesInd00
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IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
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IRS990/LandBldgEquipCostOrOtherBssAmt00
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0TO TRAIN PERSONS FOR POSITIONS IN THE FOREST PRODUCTS INDUSTRY OPERATING TIMBER HARVESTING EQUIPMENT. TO PROVIDE SAFETY, PRODUCTIVITY AND EFFICIENCY TRAINING STRUCTURED TO PROVIDE ENTRY LEVEL AND SPECIALIZED SKILLS FOR THE CURRENT JOB MARKET. TO OFFER ASSISTANCE WITH JOB PLACEMENT UPON SUCCESSFUL COMPLETION OF THE TRAINING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1CARY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VERBAL DISCUSSION AT BOARD OF DIRECTORS' MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VERBAL DICUSSION AT BOARD OF DIRECTORS' MEETINGS.VERBAL DISCUSSION AT BOARD OF DIRECTORS'S MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS ARE PROVIDED TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
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IRS990/TerminateOperationsInd01
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02080
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-68866
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceExpensesAmt02080
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990/USAddress/AddressLine1Txt0809 GREENWOOD CIRCLE
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IRS990/USAddress/ZIPCd027511
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HTTP://WWW.FOROP.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUG DUNCAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO/ DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09192719050
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-12-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOREST EQUIPMENT OPERATOR TRAINING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0FORE
ReturnHeader/Filer/EIN0465441491
ReturnHeader/Filer/PhoneNum09192719050
ReturnHeader/Filer/USAddress/AddressLine1Txt0809 GREENWOOD CIRCLE
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454222378
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREG W ISLEY CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09205 BAILEYWICK ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RALEIGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027615
ReturnHeader/PreparerPersonGrp/PhoneNum09196761998
ReturnHeader/PreparerPersonGrp/PreparationDt02023-12-08
ReturnHeader/ReturnTs02023-12-08T07:26:49-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DOUG
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DUNCAN
ReturnHeader/TaxPeriodBeginDt02022-05-01
ReturnHeader/TaxPeriodEndDt02023-04-30
ReturnHeader/TaxYr02022

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