Civic Intelligence

American Lumber Standard Committee Incorporated

EIN 52-1951446 • 501(c)3 • Frederick, MD

View Organization Page

Profile

Alsc carries out the accreditation and inspection program for softwood lumber as specified in dept. Of commerce voluntary standard ps-20, a similar program for wood packaging material compliance with ippc pursuant to a mou with the dept. Of agriculture and a program for treated lumber.

7470 New Technology Way Ste FFrederick, MD 21703

www.alsc.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.11x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.19x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

46th percentile

2.7%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$303,881

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

45th percentile

2.6%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

3.2%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$6,355,762

Up $161,744 (+2.6%) from 2023

Liabilities

Down

$694,391

Down $107,038 (-13%) from 2023

Net Assets

Up

$5,661,371

Up $268,782 (+5.0%) from 2023

Operations
Liabilities / Revenue54th percentileNet Margin46th percentile

Revenue

Up

$3,705,545

Up $113,305 (+3.2%) from 2023

Expenses

Up

$3,603,774

Up $205,082 (+6.0%) from 2023

Net Income

Down

$101,771

Down $91,777 (-47%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,293,425Liabilities 2011: $119,502Net Assets 2011: $2,173,9232011Assets 2012: $2,124,726Liabilities 2012: $32,489Net Assets 2012: $2,092,2372012Assets 2013: $2,062,041Liabilities 2013: $97,180Net Assets 2013: $1,964,8612013Assets 2014: $2,195,548Liabilities 2014: $120,008Net Assets 2014: $2,075,5402014Assets 2015: $2,133,526Liabilities 2015: $118,810Net Assets 2015: $2,014,7162015Assets 2016: $2,586,118Liabilities 2016: $171,864Net Assets 2016: $2,414,2542016Assets 2017: $2,558,396Liabilities 2017: $172,470Net Assets 2017: $2,385,9262017Assets 2018: $2,942,517Liabilities 2018: $280,506Net Assets 2018: $2,662,0112018Assets 2019: $3,552,586Liabilities 2019: $248,192Net Assets 2019: $3,304,3942019Assets 2020: $4,399,637Liabilities 2020: $215,234Net Assets 2020: $4,184,4032020Assets 2021: $5,041,077Liabilities 2021: $174,377Net Assets 2021: $4,866,7002021Assets 2022: $5,657,051Liabilities 2022: $663,634Net Assets 2022: $4,993,4172022Assets 2023: $6,194,018Liabilities 2023: $801,429Net Assets 2023: $5,392,5892023Assets 2024: $6,355,762Liabilities 2024: $694,391Net Assets 2024: $5,661,3712024

Highlighted filing

2024

Assets$6,355,762
Liabilities$694,391
Net Assets$5,661,371
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,116,714Expenses 2011: $2,465,340Net Income 2011: -$348,6262011Revenue 2012: $2,262,637Expenses 2012: $2,366,898Net Income 2012: -$104,2612012Revenue 2013: $2,401,329Expenses 2013: $2,518,011Net Income 2013: -$116,6822013Revenue 2014: $2,485,491Expenses 2014: $2,379,862Net Income 2014: $105,6292014Revenue 2015: $2,477,104Expenses 2015: $2,523,847Net Income 2015: -$46,7432015Revenue 2016: $3,077,689Expenses 2016: $2,667,841Net Income 2016: $409,8482016Revenue 2017: $2,636,534Expenses 2017: $2,696,375Net Income 2017: -$59,8412017Revenue 2018: $3,206,301Expenses 2018: $2,841,125Net Income 2018: $365,1762018Revenue 2019: $3,141,682Expenses 2019: $2,704,674Net Income 2019: $437,0082019Revenue 2020: $3,335,432Expenses 2020: $2,594,184Net Income 2020: $741,2482020Revenue 2021: $3,457,193Expenses 2021: $2,859,149Net Income 2021: $598,0442021Revenue 2022: $3,632,986Expenses 2022: $3,007,776Net Income 2022: $625,2102022Revenue 2023: $3,592,240Expenses 2023: $3,398,692Net Income 2023: $193,5482023Revenue 2024: $3,705,545Expenses 2024: $3,603,774Net Income 2024: $101,7712024

Highlighted filing

2024

Revenue$3,705,545
Expenses$3,603,774
Net Income$101,771
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$6,355,762
Liabilities
$694,391
Net assets
$5,661,371
Revenue
$3,705,545
Expenses
$3,603,774
Net income
$101,771
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.36$0.69$5.66$3.71$3.60$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.19$0.80$5.39$3.59$3.40$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.66$0.66$4.99$3.63$3.01$0.63
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.04$0.17$4.87$3.46$2.86$0.60
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.40$0.22$4.18$3.34$2.59$0.74
2019Summary only. Only limited summary data is available for this year.$3.55$0.25$3.30$3.14$2.70$0.44
2018Summary only. Only limited summary data is available for this year.$2.94$0.28$2.66$3.21$2.84$0.37
2017Summary only. Only limited summary data is available for this year.$2.56$0.17$2.39$2.64$2.70$0.06
2016Summary only. Only limited summary data is available for this year.$2.59$0.17$2.41$3.08$2.67$0.41
2015Summary only. Only limited summary data is available for this year.$2.13$0.12$2.01$2.48$2.52$0.05
2014Summary only. Only limited summary data is available for this year.$2.20$0.12$2.08$2.49$2.38$0.11
2013Summary only. Only limited summary data is available for this year.$2.06$0.10$1.96$2.40$2.52$0.12
2012Summary only. Only limited summary data is available for this year.$2.12$0.03$2.09$2.26$2.37$0.10
2011Summary only. Only limited summary data is available for this year.$2.29$0.12$2.17$2.12$2.47$0.35
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 14, 2023
Return Version
2022v5.0
Gross Receipts
$3,730,694
Mission and Program Overview

Mission

Alsc carries out the accreditation and inspection program for softwood lumber as specified in dept. Of commerce voluntary standard ps-20, a similar program for wood packaging material compliance with ippc pursuant to a mou with the dept. Of agriculture and a program for treated lumber.

Alsc carries out the accreditation and inspection program for softwood lumber, a similar program for wpm compliance with ippc, and a program for treated lumber.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,998,846$2,835,903▼ $162,943
Savings and Temporary Cash Investments$1,631,649$1,793,586▲ $161,937
Cash and Non-Interest-Bearing Accounts$261,043$308,876▲ $47,833
Land, Buildings, and Equipment, Net$105,192$175,207▲ $70,015
Prepaid Expenses and Deferred Charges$23,040$32,477▲ $9,437
Accounts Receivable$0$1,500▲ $1,500
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$5,041,077$5,657,051▲ $615,974
Other Assets Total$21,307$509,502▲ $488,195
Liabilities
Other Liabilities$0$489,970▲ $489,970
Deferred Revenue$157,423$154,188▼ $3,235
Accounts Payable and Accrued Expenses$16,954$19,476▲ $2,522
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$174,377$663,634▲ $489,257
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,866,700$4,993,417▲ $126,717
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$4,866,700$4,993,417▲ $126,717
Total Liabilities and Net Assets / Fund Balance$5,041,077$5,657,051▲ $615,974

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$138,635$156,711$295,346
Equipment$36,572$129,585$166,157
Leasehold Improvements$0$6,161$6,161
Other Assets Org$482,635--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David E KretschmannPresidentFT$220,907$44,652$265,559
Paul ConwayVP of OperationsFT$131,663$38,356$170,019
Nicky AtwoodField RepresentativeFT$111,249$39,021$150,270
William KleinField RepresentativeFT$116,098$27,607$143,705
Hunter VessSpecial Asst. for OperationsFT$113,308$23,437$136,745
Christopher AlbersField RepresentativeFT$111,521$20,024$131,545

Board Members and Trustees

NameTitle
T Furman BrodieChairman
Larry N BeldenTreasurer, Vice Chair
Brent McclendonBoard Member
Charles JourdainBoard Member
Cheryl CieckoBoard Member
Colin MccownBoard Member
Dan WheatBoard Member
David RichbourgBoard Member
Donald a BenderBoard Member
Gary EhrlichBoard Member
Harold BaalmannBoard Member
James BarbeeBoard Member
Jason SmithBoard Member
Jeff EasterlingBoard Member
Jeffrey FantozziBoard Member
Jeffrey JohannsBoard Member
Lon SibertBoard Member
Richard DesjardinsBoard Member
Ronald WilliamsBoard Member
Ryan DexterBoard Member
Steve a SingletonBoard Member
William FisherBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$3,483,699
Program Service Revenue
$0
Investment Income
$121,237
Other Revenue
$28,050
Change in Net Assets
$625,210

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,611,517
Revenue Not Reported on Financial Statements
$21,469
Revenue Not Reported on Form 990
$-498,493
Total Revenue per Audited Statements
$3,113,024
Total Revenue per Form 990
$3,632,986
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,948,459
Other Expenses$1,059,317
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$895,921$320,071-$1,215,992
Travel$453,849--$453,849
Other Employee Benefits$226,332$81,096-$307,428
Current Officers, Directors, Trustees, and Key Employees$161,038$58,645-$219,683
Payroll Taxes$76,758$27,503-$104,261
Pension Plan Contributions$75,458$25,637-$101,095
Fees for Services Legal$99,135--$99,135
Occupancy-$97,820-$97,820
Depreciation Depletion$48,528$16,056-$64,584
Other Expenses$63,630$1,400-$63,630
Insurance-$52,559-$52,559
Conferences and Meetings-$51,790-$51,790
Fees for Services Other-$27,640-$27,640
Office Expenses-$21,486-$21,486
Fees for Service Investment Mgmnt Fees-$21,469-$21,469
All Other Expenses$3,209$15,498-$18,707
Total Functional Expenses$2,189,106$818,670$0$3,007,776

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,007,776
Expenses per Audited Statements$2,986,307
Total Expenses per Audited Statements$2,986,307
Expenses Not Reported on Financial Statements$21,469
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$489,970
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American Lumber Standard Committee
EIN
52-1951446
In Care Of
% OFFICE ADMINISTRATOR
Phone
3019721700
Address
7470 NEW TECHNOLOGY WAY STE F, FREDERICK, MD 21703

Signing Officer

Name
David Kretschmann
Title
President
Phone
3019721700
Signed
2023-09-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Kretschmann
Formed
1995
Legal Domicile
Md
Voting Board Members
22
Independent Board Members
22
Employees
13
Volunteers
22

Preparer

Firm
Sarfino and Rhoades Llp
Address
11921 ROCKVILLE PIKE SUITE 501, NORTH BETHESDA, MD 20852-2794
Preparer
Michael J Devlin CPA
Phone
3017705500
Supplemental Narrative

Additional Explanations

DETERMINATION OF PRESIDENT'S AND KEY EMPLOYEES' SALARY

“Part vi, section b, lines 15a and 15b the executive committee which is a subset of the board, determines the president's salary based upon comparison with the salaries of other american lumber standard committee (alsc) accredited agencies and various compensation studies. The president does not take part in any discussion or determination of his salary. The executive committee documents the amount of compensation it awards to the president, the names of the members present during debate, and the basis for making its determination. The president determines key employee salaries based upon comparison with the salaries of other american lumber standard committee (alsc) accredited agencies and various compensation studies.”

Documents Made Available to the Public

“Part vi, section c, line 19 the organization considers all requests for governing documents, policies and financial statements, which are not required to be made available to the public.”

Process Used by the Organization to Review Form 990

“Form 990, part vi, section b, line 11b the president reviews the form 990, which is prepared by a cpa firm, and distributes it to the organization's officers prior to filing with the irs. The other executive committee members receive a copy after the initial distribution to officers.”

Other Program Services

“Alsc ran an accreditation program for pellet mills and pellet laboratories to analyze pellets for conformance to the pellet fuel institute standard. Alsc withdrew from the pellet program in december 2022.”

Raw XML AppendixShowing 400 of 708 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/AccountantCompileOrReviewInd0false
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IRS990/AccountsReceivableGrp/EOYAmt01500
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ALSC CARRIES OUT THE ACCREDITATION AND INSPECTION PROGRAM FOR SOFTWOOD LUMBER, A SIMILAR PROGRAM FOR WPM COMPLIANCE WITH IPPC, AND A PROGRAM FOR TREATED LUMBER.
IRS990/AdvertisingGrp/TotalAmt00
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IRS990/AllOtherExpensesGrp/TotalAmt018707
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
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IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
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IRS990/ConferencesMeetingsGrp/TotalAmt051790
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03483699
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0121237
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IRS990/CYRevenuesLessExpensesAmt0625210
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IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DeductibleNonCashContriInd0false
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IRS990/DelegationOfMgmtDutiesInd0false
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IRS990/Desc0ALSC HAS ENTERED INTO A MEMORANDUM OF UNDERSTANDING WITH THE ANIMAL AND PLANT HEALTH INSPECTION SERVICE OF THE UNITED STATES DEPARTMENT OF AGRICULTURE TO PERFORM SERVICES TO COMPLY WITH THE UNITED STATES' OBLIGATIONS UNDER THE UNITED NATIONS INTERNATIONAL PLANT PROTECTION CONVENTION (IPPC) GUIDELINES FOR REGULATING WOOD PACKAGING MATERIAL IN INTERNATIONAL TRADE.
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt013
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IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
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IRS990/FederalGrantAuditRequiredInd0false
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IRS990/FeesForServicesLegalGrp/ProgramServicesAmt099135
IRS990/FeesForServicesLegalGrp/TotalAmt099135
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
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IRS990/ForeignOfficeInd0false
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