Civic Intelligence

Ruffed Grouse Society

EIN 54-0846925 • 501(c)3 • Pittsburgh, PA

Profile

1. Established in 1961, the ruffed grouse society unites conservationists to improve wildlife habitat and forest health and promote a conservation ethic, all grounded in the tenets of science-based management practices.

100 High Tower Boulevard 101Pittsburgh, PA 15205

www.ruffedgrousesociety.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.17x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.31x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

28th percentile

-2.7%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

32nd percentile

-0.0%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.8%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$13,405,299

Down $262 (-0.0%) from 2023

Liabilities

Down

$2,275,032

Down $16,132 (-0.7%) from 2023

Net Assets

Up

$11,130,267

Up $15,870 (+0.1%) from 2023

Revenue

Up

$7,223,449

Up $398,736 (+5.8%) from 2023

Expenses

Up

$7,420,068

Up $295,928 (+4.2%) from 2023

Net Income

Up

-$196,619

Up $102,808 (+34%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $6,574,056Liabilities 2011: $979,545Net Assets 2011: $5,594,5112011Assets 2012: $6,684,424Liabilities 2012: $876,573Net Assets 2012: $5,807,8512012Assets 2013: $7,222,386Liabilities 2013: $860,702Net Assets 2013: $6,361,6842013Assets 2014: $6,862,907Liabilities 2014: $620,877Net Assets 2014: $6,242,0302014Assets 2015: $6,880,296Liabilities 2015: $486,205Net Assets 2015: $6,394,0912015Assets 2016: $7,467,068Liabilities 2016: $1,140,265Net Assets 2016: $6,326,8032016Assets 2017: $8,759,128Liabilities 2017: $1,459,099Net Assets 2017: $7,300,0292017Assets 2018: $7,930,719Liabilities 2018: $1,313,116Net Assets 2018: $6,617,6032018Assets 2019: $8,414,639Liabilities 2019: $1,549,619Net Assets 2019: $6,865,0202019Assets 2020: $11,039,762Liabilities 2020: $1,445,483Net Assets 2020: $9,594,2792020Assets 2021: $13,438,836Liabilities 2021: $926,769Net Assets 2021: $12,512,0672021Assets 2022: $13,455,327Liabilities 2022: $2,502,380Net Assets 2022: $10,952,9472022Assets 2023: $13,405,561Liabilities 2023: $2,291,164Net Assets 2023: $11,114,3972023Assets 2024: $13,405,299Liabilities 2024: $2,275,032Net Assets 2024: $11,130,2672024

Highlighted filing

2024

Assets$13,405,299
Liabilities$2,275,032
Net Assets$11,130,267

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $3,094,729Expenses 2011: $3,116,990Net Income 2011: -$22,2612011Expenses 2012: $3,224,6372012Revenue 2013: $3,228,632Expenses 2013: $3,094,581Net Income 2013: $134,0512013Revenue 2014: $3,611,249Expenses 2014: $3,124,694Net Income 2014: $486,5552014Revenue 2015: $4,052,640Expenses 2015: $3,741,267Net Income 2015: $311,3732015Revenue 2016: $3,496,130Expenses 2016: $4,019,168Net Income 2016: -$523,0382016Revenue 2017: $5,787,997Expenses 2017: $5,496,791Net Income 2017: $291,2062017Revenue 2018: $5,530,224Expenses 2018: $5,368,847Net Income 2018: $161,3772018Revenue 2019: $5,166,056Expenses 2019: $5,595,988Net Income 2019: -$429,9322019Revenue 2020: $7,577,780Expenses 2020: $4,135,582Net Income 2020: $3,442,1982020Revenue 2021: $6,572,928Expenses 2021: $3,948,582Net Income 2021: $2,624,3462021Revenue 2022: $5,553,723Expenses 2022: $5,813,406Net Income 2022: -$259,6832022Revenue 2023: $6,824,713Expenses 2023: $7,124,140Net Income 2023: -$299,4272023Revenue 2024: $7,223,449Expenses 2024: $7,420,068Net Income 2024: -$196,6192024

Highlighted filing

2024

Revenue$7,223,449
Expenses$7,420,068
Net Income-$196,619

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.4$2.28$11.1$7.22$7.42$0.20
2023Detailed filing. Detailed filing data is available for this year.$13.4$2.29$11.1$6.82$7.12$0.30
2022Detailed filing. Detailed filing data is available for this year.$13.5$2.50$11.0$5.55$5.81$0.26
2021Detailed filing. Detailed filing data is available for this year.$13.4$0.93$12.5$6.57$3.95$2.62
2020Detailed filing. Detailed filing data is available for this year.$11.0$1.45$9.59$7.58$4.14$3.44
2019Detailed filing. Detailed filing data is available for this year.$8.41$1.55$6.87$5.17$5.60$0.43
2018Detailed filing. Detailed filing data is available for this year.$7.93$1.31$6.62$5.53$5.37$0.16
2017Detailed filing. Detailed filing data is available for this year.$8.76$1.46$7.30$5.79$5.50$0.29
2016Detailed filing. Detailed filing data is available for this year.$7.47$1.14$6.33$3.50$4.02$0.52
2015Detailed filing. Detailed filing data is available for this year.$6.88$0.49$6.39$4.05$3.74$0.31
2014Detailed filing. Detailed filing data is available for this year.$6.86$0.62$6.24$3.61$3.12$0.49
2013Detailed filing. Detailed filing data is available for this year.$7.22$0.86$6.36$3.23$3.09$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.68$0.88$5.81$3.22
2011Summary only. Only limited summary data is available for this year.$6.57$0.98$5.59$3.09$3.12$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 9, 2025
Return Version
2024v5.2
Gross Receipts
$8,919,022
Mission and Program Overview

Mission

1. Established in 1961, the ruffed grouse society unites conservationists to improve wildlife habitat and forest health and promote a conservation ethic, all grounded in the tenets of science-based management practices.

Established in 1961, the ruffed grouse society (rgs) is north america's foremost (cont'd - sch o)

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,193,955$5,754,907▲ $560,952
Cash and Non-Interest-Bearing Accounts$4,106,705$3,940,180▼ $166,525
Pledges and Grants Receivable$2,197,244$1,623,511▼ $573,733
Land, Buildings, and Equipment, Net$593,536$744,047▲ $150,511
Accounts Receivable$363,310$441,344▲ $78,034
Inventories for Sale or Use$233,368$248,097▲ $14,729
Prepaid Expenses and Deferred Charges$83,089$79,297▼ $3,792
Total Assets$13,405,561$13,405,299▼ $262
Other Assets Total$634,354$573,916▼ $60,438
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,058,245$1,583,506▲ $525,261
Other Liabilities$425,614$289,701▼ $135,913
Accounts Payable and Accrued Expenses$410,289$215,937▼ $194,352
Deferred Revenue$397,016$185,888▼ $211,128
Total Liabilities$2,291,164$2,275,032▼ $16,132
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,599,737$8,551,243▼ $48,494
Net Assets With Donor Restrictions$2,514,660$2,579,024▲ $64,364
Total Net Assets Fund Balance$11,114,397$11,130,267▲ $15,870
Total Liabilities and Net Assets / Fund Balance$13,405,561$13,405,299▼ $262

Asset Categories

AssetBook ValueDepreciationBasis
Land$586,237-$586,237
Equipment$157,810$377,367$535,177
Leasehold Improvements$0$5,736$5,736

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$5,665,599$242,215▲ $613,763$297,503$6,224,074
2023$5,371,025$28,644▲ $562,930$297,000$5,665,599
2022$6,589,962$1,525,253▼ $1,025,374$1,718,816$5,371,025
2021$6,099,685$265,508▲ $810,684$585,915$6,589,962
2020$5,904,196$61,350▲ $678,583$544,444$6,099,685
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Benjamin C JonesPresident and CEOFT$235,324$32,716$268,040
Katherine K MckalipVP-communications & MarketingFT$121,574$24,357$145,931
Kimberly D SwisherFinance & Administration DFT$97,327$21,484$118,811

Board Members and Trustees

NameTitle
Julie SandstromChair
Brian W SmithPast Chair
Seth E Dizard EsqVice Chair & Secretary
Ben BrettingenDirector
Bruce a BennettDirector
David KuritzkyDirector
David MooreDirector
Ed ShufordDirector
George RichDirector
Joseph M Byers JrDirector
Nelson FreemanDirector
Robert UnkovicDirector
Roy SmithDirector
Tracy LeeDirector
W Stephen MaritzDirector
Joseph LehmannTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Natural Resource ResultsConsulting601 13ST NW, Washington, DC 20005$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$4,696,022
Program Service Revenue
$0
Investment Income
$560,177
Other Revenue
$1,967,250
All Other Contributions
$3,845,462
Change in Net Assets
$-196,619

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,186,687
Revenue Not Reported on Financial Statements
$36,762
Revenue Not Reported on Form 990
$317,579
Total Revenue per Audited Statements
$7,504,266
Total Revenue per Form 990
$7,223,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,768,059
Salaries, Compensation, and Employee Benefits$3,652,009
Total Fundraising Expense$265,302
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,829,420$343,222$146,716$3,319,358
Current Officers, Directors, Trustees, and Key Employees$283,552$34,396$14,703$332,651
Office Expenses$259,490$31,477$13,455$304,422
Travel$241,568$29,303$12,526$283,397
All Other Expenses$243,592$12,063$5,156$260,811
Other Expenses$144,052$17,201$27,599$188,852
Occupancy$85,457$10,366$4,431$100,254
Fees for Services Other$88,950--$88,950
Depreciation Depletion$33,121$4,018$1,717$38,856
Fees for Service Investment Mgmnt Fees-$36,762-$36,762
Fees for Services Accounting-$28,180-$28,180
Advertising$16,524$2,004$857$19,385
Interest-$16,694-$16,694
Conferences and Meetings$9,871$1,197$512$11,580
Fees for Services Legal-$929-$929
Total Functional Expenses$6,571,656$583,110$265,302$7,420,068

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,462,500
Total Expenses per Form 990$7,420,069
Expenses per Audited Statements$7,383,307
Expenses Not Reported on Form 990$79,193
Expenses Not Reported on Financial Statements$36,762
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,794,010
Fundraising Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fundraiser$1,794,010$1,794,010-$1,794,010
Total Events$1,794,010$1,794,010-$1,794,010
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$289,701
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Part VI, Section B, Line 11B

Pdf copies are sent to each director for review.

Form 990, Part VI, Section B, Line 12C

Each director, principal officer and member of a committee with board delegated powers shall annually sign a statement which affirms such person has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy and understands rgs is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. Each voting member of the board shall annually sign a statement which declares whether such person is an independent director. If at any time during the year, the information in the annual statement changes materially, the director shall disclose such changes and revise the annual disclosure form. The executive committee shall regularly and consistently monitor and enforce compliance with this policy by reviewing annual statements and taking such other actions as necessary for effective oversight. Periodic reviews shall be conducted that at a minimum will include whether compensation arrangements and benefits are reasonable as well as whether any partnerships, joint ventures, and arrangements with management organizations conform to rgs's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement or impermissible private benefit or in an excess benefit transaction. When conducting the periodic reviews rgs may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the board of its responsibility for ensuring periodic reviews are conducted.

Form 990, Part VI, Section B, Line 15A

The board of directors reviews salaries annually, salary is compared to national salary survey for non-profit organizations.

Form 990, Part VI, Section C, Line 19

Copies of bylaws, articles of incorporation and audited financial statements are maintained at offices for inspection and mailed to requesters.

Filing and Contact Details

Filer

Filer Name
Ruffed Grouse Society
EIN
54-0846925
Phone
4122644044
Address
100 HIGH TOWER BOULEVARD 101, PITTSBURGH, PA 15205

Signing Officer

Name
Benjamin Jones
Title
President and CEO
Phone
4122644044
Signed
2025-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Jones
Formed
1961
Legal Domicile
Va
Voting Board Members
16
Independent Board Members
16
Employees
54
Volunteers
18,000

Preparer

Firm
Louis Plung & Company Llp
Address
20 STANWIX ST SUITE 901, PITTSBURGH, PA 15222
Preparer
Joseph C Zovko
Phone
4122818771
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Uncollectible promise to give -25,897. Other adjustment

FORM 990, PART XII, LINE 2C:

There is no change in the process

Form 990 - Part III - Line 1

Landowners and government agencies to develop critical habitat utilizing scientific management practices. At a time when forests are being increasingly recognized for their important role in providing clean air, clean water, climate mitigation and homes for wildlife, forests and the wildlife that depend on them are facing unprecedented challenges. Rgs exists to protect, conserve, and enhance healthy forests, abundant wildlife and a conservation ethic through science-based forest and wildlife management and public education. Devoted to conservation ethics, ruffed grouse and woodcock hunters are a unique group with a passion for the ways, habits and conservation of these birds who are bellwethers of forest health. From alaska and the canadian provinces to the gulf of mexico, our members include all manner of conservationists, hunters and non-hunters alike, forest landowners, forest and wildlife professionals, and industry partners. Our events and activities focus on camaraderie, learning, sharing, and supporting the goals of our organization. Rgs members and staff embrace our duty to enhance forest habitat and wildlife. There is a sense of fulfillment with being involved in an organization that makes a difference in habitat and wildlife nationally and locally. The value of rgs to members: rgs serves its members by creating healthy forest habitat for ruffed grouse, american woodcock and all forest wildlife. Rgs preserves and champions the conservation ethic described by forest and wildlife conservation leaders like gifford pinchot and aldo leopold. Rgs educates the public about the benefits of sustainable, science-based forest management and the importance of such management to wildlife. Rgs provides members with opportunities for camaraderie through various events and activities. Rgs represents member interests at the local, state and national levels. Rgs encourages youth and all who are not engaged in conservation to become interested in habitat, wildlife, conservation ethics and introduces them to the hunting lifestyle and its role in conservation and management of wildlife. Rgs provides members with a community and network of conservation-minded individuals. Rgs provides members with access to wildlife and forestry professionals who are sought by public, private, and corporate entities for their knowledge and expertise. Rgs provides members with an award-winning quarterly magazine. Rgs provides members with information about newsworthy events, important decisions being made at local, state and national levels, and how and where the rgs mission is being accomplished. The value of members to rgs: rgs members are devoted to advancing conservation ethics for current and future generations. Rgs members honor and promote conservation ethics in forest and wildlife management. Rgs members understand and embrace science-based conservation initiatives on public and private land, knowing these initiatives benefit all forest wildlife in addition to the bellwethers, ruffed grouse and american woodcock. Rgs members devote time, talent and treasure to sustain the organization, expand its message and participate in its mission. Rgs members are our greatest advocates and actively invite others to become part of the organization. Without this network of members and member support there is no organization.

Form 990 - Part I - Line 1

Conservation organization dedicated to promoting and creating healthy forests, abundant wildlife and a conservation ethic and creating healthy forest habitat for ruffed grouse, american woodcock and all forest wildlife. Rgs works with landowners and government agencies to develop critical habitat using science-based management practices.

Financial Statement Notes

PART X, LINE 2:

The society is exempt from income tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the society's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the society qualifies for the charitable contribution deduction under section 170(b)(1)(a) as it has been classified as an organization that is not a private foundation under section 509(a)(2). Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The society has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The society believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the society's financial condition, results of operations or cash flows. Accordingly, the society has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2024 and 2023. The society's policy is to classify any income tax related interest and penalties to interest expense and other expenses, respectively. The society is subject to routine audits by taxing jurisdictions: however, there are currently no audits for any tax periods in progress.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold included on part vii line 10b 79,193.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold included on part vii line 10b 79,193.

Raw XML AppendixShowing 400 of 714 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/TitleTxt2PAST CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT AND CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt17FINANCE & ADMINISTRATION D
IRS990/Form990PartVIISectionAGrp/TitleTxt18VP-COMMUNICATIONS & MARKETING
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IRS990/MissionDesc01. ESTABLISHED IN 1961, THE RUFFED GROUSE SOCIETY UNITES CONSERVATIONISTS TO IMPROVE WILDLIFE HABITAT AND FOREST HEALTH AND PROMOTE A CONSERVATION ETHIC, ALL GROUNDED IN THE TENETS OF SCIENCE-BASED MANAGEMENT PRACTICES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0HABITAT PROJECTS: RGS WORKS WITH VARIOUS LANDOWNERS AND GOVERNMENT AGENCIES TO ENHANCE FOREST HABITAT FOR RUFFED GROUSE AND ALL FOREST WILDLIFE USING SCIENCE-SUPPORTED MANAGEMENT PRACTICES, AND GUIDED BY FOREST CONSERVATION DIRECTORS AND OTHER CONSERVATION DELIVERY STAFF EMPLOYED TO CARRY OUT THE ORGANIZATION'S HABITAT MISSION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBERSHIP SERVICES: RGS COMMUNICATES AND EDUCATES MEMBERS ON HABITAT, FOREST MANAGEMENT AND UPLAND HUNTING THROUGH THE RUFFED GROUSE SOCIETY MAGAZINE, WEBSITE (WWW.RUFFEDGROUSESOCIETY.ORG), EMAIL AND SOCIAL MEDIA COMMUNICATION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0956727
IRS990/ProgSrvcAccomActyOtherGrp/Desc0GENERAL EDUCATION AND OUTREACH: THE RGS RECRUITMENT PROGRAMS RECRUIT, RETAIN AND REACTIVATE CONSERVATIONISTS TO ENSURE CURRENT AND FUTURE FOREST STEWARDSHIP WORK THAT IS ESSENTIAL TO CREATING, PROTECTING AND RESTORING FOREST HEALTH AND FOREST DIVERSITY FOR RUFFED GROUSE, AMERICAN WOODCOCK, AND ALL FOREST WILDLIFE.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1RESEARCH; RGS PROVIDES FUNDING TO DEVELOP SOUND SCIENTIFIC MANAGEMENT PRACTICES THAT FOSTER DIVERSE, HEALTHY FORESTS FOR RUFFED GROUSE, AMERICAN WOODCOCK AND ALL FOREST WILDLIFE.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2ADVOCACY: RGS ADVOCATES FOR THE APPLICATION OF SOUND SCIENTIFIC PRINCIPLES IN WILDLIFE CONSERVATION, SUSTAINABLE FOREST MANAGEMENT, AND RECRUITMENT, REACTIVATION, AND RETENTION OF HUNTER CONSERVATIONISTS.
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