Civic Intelligence

Commonwealth Forest Investments Inc

EIN 51-0344578 • 501(c)25 • Atlanta, GA

Profile

To acquire, hold title to, and collect revenue from real property, and to remit entire amount of such income (less expenses) to one or more member organizations described in irc section 501(c)(25)(c)

15 Piedmont Center 1250Atlanta, GA 30305

n/A

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

Score unavailable

No value available

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

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2023

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

501(c)25 • <$500k nonprofits • Source year 2023

Asset Growth

85th percentile

-100%

Faster asset growth than 85% of similar nonprofits.

501(c)25 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $511,870 (-100%) from 2022

Liabilities

Down

$0

Down $5,352,576 (-100%) from 2022

Net Assets

Up

$0

Up $4,840,706 (+100%) from 2022

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2022

Expenses

Down

$506,900

Down $110,208 (-18%) from 2022

Net Income

Up

-$506,900

Up $110,208 (+18%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$100M$50M$0-$50MAssets 2010: $81,033,766Liabilities 2010: $0Net Assets 2010: $81,033,7662010Assets 2011: $79,389,900Liabilities 2011: $0Net Assets 2011: $79,389,9002011Assets 2012: $78,495,187Liabilities 2012: $265,081Net Assets 2012: $78,230,1062012Assets 2013: $64,054,888Liabilities 2013: $234,803Net Assets 2013: $63,820,0852013Assets 2014: $56,504,598Liabilities 2014: $215,148Net Assets 2014: $56,289,4502014Assets 2015: $55,904,460Liabilities 2015: $215,361Net Assets 2015: $55,689,0992015Assets 2016: $55,786,580Liabilities 2016: $206,579Net Assets 2016: $55,580,0012016Assets 2017: $42,348,790Liabilities 2017: $133,081Net Assets 2017: $42,215,7092017Assets 2018: $2,801,050Liabilities 2018: $0Net Assets 2018: $2,801,0502018Assets 2019: $2,470,794Liabilities 2019: $0Net Assets 2019: $2,470,7942019Assets 2020: $2,447,016Liabilities 2020: $0Net Assets 2020: $2,447,0162020Assets 2021: $527,167Liabilities 2021: $4,750,765Net Assets 2021: -$4,223,5982021Assets 2022: $511,870Liabilities 2022: $5,352,576Net Assets 2022: -$4,840,7062022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$60M$40M$20M$0-$20MExpenses 2010: $2,245,1652010Expenses 2011: $2,293,0012011Expenses 2012: $2,309,1032012Revenue 2013: $16,130,679Expenses 2013: $2,115,427Net Income 2013: $14,015,2522013Revenue 2014: $15,627,820Expenses 2014: $1,666,128Net Income 2014: $13,961,6922014Revenue 2015: $2,788,763Expenses 2015: $1,889,114Net Income 2015: $899,6492015Revenue 2016: $4,289,670Expenses 2016: $1,848,767Net Income 2016: $2,440,9032016Revenue 2017: $36,412,219Expenses 2017: $1,710,532Net Income 2017: $34,701,6872017Revenue 2018: $46,158,314Expenses 2018: $544,346Net Income 2018: $45,613,9682018Revenue 2019: $2,160Expenses 2019: $32,416Net Income 2019: -$30,2562019Revenue 2020: $0Expenses 2020: $23,778Net Income 2020: -$23,7782020Revenue 2021: $63Expenses 2021: $6,670,677Net Income 2021: -$6,670,6142021Revenue 2022: $0Expenses 2022: $617,108Net Income 2022: -$617,1082022Revenue 2023: $0Expenses 2023: $506,900Net Income 2023: -$506,9002023

Highlighted filing

2023

Revenue$0
Expenses$506,900
Net Income-$506,900
Open 2023 Filing

Filings

Most recent year

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

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$0
Expenses
$506,900
Net income
-$506,900
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.51$0.51
2022Detailed filing. Detailed filing data is available for this year.$0.51$5.35$4.84$0.00$0.62$0.62
2021Detailed filing. Detailed filing data is available for this year.$0.53$4.75$4.22$0.00$6.67$6.67
2020Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$0.00$0.02$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$0.00$0.03$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.80$0.00$2.80$46.2$0.54$45.6
2017Detailed filing. Detailed filing data is available for this year.$42.3$0.13$42.2$36.4$1.71$34.7
2016Detailed filing. Detailed filing data is available for this year.$55.8$0.21$55.6$4.29$1.85$2.44
2015Detailed filing. Detailed filing data is available for this year.$55.9$0.22$55.7$2.79$1.89$0.90
2014Detailed filing. Detailed filing data is available for this year.$56.5$0.22$56.3$15.6$1.67$14.0
2013Detailed filing. Detailed filing data is available for this year.$64.1$0.23$63.8$16.1$2.12$14.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$78.5$0.27$78.2$2.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$79.4$0.00$79.4$2.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$81.0$0.00$81.0$2.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Oct 31, 2023
Signed
Mar 1, 2024
Return Version
2023v4.0
Gross Receipts
$0
Mission and Program Overview

Mission

To acquire, hold title to, and collect revenue from real property, and to remit entire amount of such income (less expenses) to one or more member organizations described in irc section 501(c)(25)(c)

To acquire, hold title to, and collect revenue from real property, and to remit the entire amount of such income (less expenses) to one or more member organizations described in irc section 501(c)(25)(c).

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$506,900$0▼ $506,900
Cash and Non-Interest-Bearing Accounts-$0-
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$511,870$0▼ $511,870
Other Assets Total$4,970$0▼ $4,970
Liabilities
Unsecured Notes Loans Payable$4,917,011$0▼ $4,917,011
Other Liabilities$435,565$0▼ $435,565
Total Liabilities$5,352,576$0▼ $5,352,576
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-4,840,706$0▲ $4,840,706
Total Net Assets Fund Balance$-4,840,706$0▲ $4,840,706
Total Liabilities and Net Assets / Fund Balance$511,870$0▼ $511,870
Compensation and Service Providers
Top Officer Pay95th percentile

Board Members and Trustees

NameTitle
Bryan BlankenshipAssistant Vice President
Tom TrembathAssistant Vice President
Mike CerchiaroSenior Vice President
Charlie VanoverVice President
Marc WalleyVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-506,900
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$489,882
Other Expenses$17,018
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$489,882
Fees for Services Legal---$11,998
Fees for Services Accounting---$4,310
Other Expenses---$710
Total Functional Expenses$0$0$0$506,900
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
PENNSYLVANIA STATE EMPLOYEES' RETIREMENT SYSTEMHarrisburg, PA501(c)(3)Program Support$489,882
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
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
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 A, Line 8B

“There are no committees with authority to act on behalf of the governing body.”

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

“Form 990 is sent to officer's in draft formation. After they review and make necessary changes, the form is filed with the irs.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Commonwealth Forest Investments Inc
EIN
51-0344578
Phone
4042619575
Address
15 PIEDMONT CENTER 1250, ATLANTA, GA 30305

Signing Officer

Name
Mike Cerchiaro
Title
SVP
Phone
4042619575
Signed
2024-03-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Cerchiaro
Formed
1992
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Frazier & Deeter LLC
Address
1230 PEACHTREE STREET NE SUITE 1500, ATLANTA, GA 30309
Preparer
George Pope
Phone
4042537500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“To correct net assets incorrectly reported as debt 5,347,606.”

FORM 990, PART X11, LINE 2C:

“This process has not changed from prior years.”

Raw XML Appendix367 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ACQUIRE, HOLD TITLE TO, AND COLLECT REVENUE FROM REAL PROPERTY, AND TO REMIT THE ENTIRE AMOUNT OF SUCH INCOME (LESS EXPENSES) TO ONE OR MORE MEMBER ORGANIZATIONS DESCRIBED IN IRC SECTION 501(C)(25)(C).
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FOREST INVESTMENT ASSOCIATES LP
IRS990/BooksInCareOfDetail/PhoneNum04042619575
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt015 PIEDMONT CENTER SUITE 1250
IRS990/BooksInCareOfDetail/USAddress/CityNm0ATLANTA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030305
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt0489882
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt017018
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-506900
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0506900
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt00
IRS990/DecisionsSubjectToApprovaInd00
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IRS990/Desc0N/A
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
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IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt04310
IRS990/FeesForServicesLegalGrp/TotalAmt011998
IRS990/FinalReturnInd0X
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0MIKE CERCHIARO
IRS990/Form990PartVIISectionAGrp/PersonNm1MARC WALLEY
IRS990/Form990PartVIISectionAGrp/PersonNm2CHARLIE VANOVER
IRS990/Form990PartVIISectionAGrp/PersonNm3BRYAN BLANKENSHIP
IRS990/Form990PartVIISectionAGrp/PersonNm4TOM TREMBATH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0SENIOR VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3ASSISTANT VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSISTANT VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0489882
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ACQUIRE, HOLD TITLE TO, AND COLLECT REVENUE FROM REAL PROPERTY, AND TO REMIT ENTIRE AMOUNT OF SUCH INCOME (LESS EXPENSES) TO ONE OR MORE MEMBER ORGANIZATIONS DESCRIBED IN IRC SECTION 501(C)(25)(C)
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-4840706
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-4840706
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04970
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt05347606
IRS990/OtherExpensesGrp/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/TotalAmt0710
IRS990/OtherLiabilitiesGrp/BOYAmt0435565
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0MIKE CERCHIARO
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt0600000
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt017108
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-617108
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0617108
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt00
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-506900
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0506900
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0489882
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PENNSYLVANIA STATE EMPLOYEES' RETIREMENT SYSTEM
IRS990ScheduleI/RecipientTable/RecipientEIN0999999999
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IRS990ScheduleN/AssetsDistributedInd00
IRS990ScheduleN/AttorneyGeneralNotifiedInd00
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd00
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH PAID OUT AS GRANT - SEE SCH I
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0PA STATE EMPLOYEES' RETIREMENT SYSTEM
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02023-09-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0999999999
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0489882
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt030 NORTH 3RD STREET SUITE 150
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0HARRISBURG
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0PA
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IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS SENT TO OFFICER'S IN DRAFT FORMATION. AFTER THEY REVIEW AND MAKE NECESSARY CHANGES, THE FORM IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO CORRECT NET ASSETS INCORRECTLY REPORTED AS DEBT 5,347,606.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART X11, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0581678749
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0FOREST INVESTMENT MANGAGEMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0FOREST INVESTMENT ASSOCIATES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt015 PIEDMONT CENTER SUITE 1250
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0ATLANTA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd030305
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd10
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0581678729
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN1260645472
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd10
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd1GA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0FOREST INVESTMENT MANAGEMENT
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt1FOREST INVESTMENT MANAGEMENT
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0FOREST INVESTMENT ASSOCIATES LP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt1FOREST INVESTMENT ASSOCIATES LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt015 PIEDMONT CENTER SUITE 1250
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt115 PIEDMONT CENTER SUITE 1250
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0ATLANTA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm1ATLANTA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd1GA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd030305
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd130305
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PENNSYLVANIA STATE EMPLOYEES' RETIREMENT SYSTEM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0STATE RETIREMENT PLAN
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0511870
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0511870
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0506900
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05352576
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt05352576
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-4840706
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0511870
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt04917011
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015 PIEDMONT CENTER SUITE 1250
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030305
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE CERCHIARO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SVP
ReturnHeader/BusinessOfficerGrp/PhoneNum04042619575
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMONWEALTH FOREST INVESTMENTS INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0510344578
ReturnHeader/Filer/PhoneNum04042619575
ReturnHeader/Filer/USAddress/AddressLine1Txt015 PIEDMONT CENTER 1250
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030305
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581433845
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRAZIER & DEETER LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01230 PEACHTREE STREET NE SUITE 1500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030309
ReturnHeader/PreparerPersonGrp/PhoneNum04042537500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE POPE
ReturnHeader/ReturnTs02024-03-01T10:48:41-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MIKE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CERCHIARO
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-10-31
ReturnHeader/TaxYr02023

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