Liabilities / Assets
8th percentile
Higher debt load relative to assets than 8% of similar nonprofits.
Fred M Van Eck Forest Foundation for Purdue University
990 • Fiscal year 2019 • EIN 73-1628231
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
9th percentile
Higher debt load relative to revenue than 9% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 9.6% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Balance Sheet
Assets
Up$22,351,855
Up $395,227 (+1.8%) from 2018
Net Assets
Up$22,316,145
Up $370,546 (+1.7%) from 2018
Liabilities
Up$35,710
Up $24,681 (+224%) from 2018
Revenue And Expenses
Revenue
Down$2,618,825
Down $322,551 (-11%) from 2018
Expenses
Down$2,719,672
Down $717,868 (-21%) from 2018
Net Income
Up-$100,847
Up $395,317 (+80%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Oct 27, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $3,163,738
Mission and Program Overview
Mission
To support hardwood tree improvement research at Purdue Universitys Department of Forestry and Natural Resources.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,240,879 | $3,741,934 | ▲ $501,055 |
| Cash and Non-Interest-Bearing Accounts | $36,925 | $28,453 | ▼ $8,472 |
| Savings and Temporary Cash Investments | $40,766 | $9,379 | ▼ $31,387 |
| 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 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $21,956,628 | $22,351,855 | ▲ $395,227 |
| Other Assets Total | $18,638,058 | $18,572,089 | ▼ $65,969 |
| Liabilities | |||
| Other Liabilities | - | $35,710 | - |
| Accounts Payable and Accrued Expenses | $11,029 | - | - |
| Total Liabilities | $11,029 | $35,710 | ▲ $24,681 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $17,725,414 | $17,725,414 | → $0 |
| Net Assets Without Donor Restrictions | $4,220,185 | $4,590,731 | ▲ $370,546 |
| Total Net Assets Fund Balance | $21,945,599 | $22,316,145 | ▲ $370,546 |
| Total Liabilities and Net Assets / Fund Balance | $21,956,628 | $22,351,855 | ▲ $395,227 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $5,227,510 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jon Reed | Chairman |
| Laurie A Wayburn | Trustee |
| Robert G Wagner | Trustee |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Elkhorn Timber | Logging | 39761 Luckiamute Rd, Philomath, OR 97370 | $654,727 |
| Pacific Forest Trust | Mgmt & Accounting | 1001A OReilly Ave, San Francisco, CA 94129 | $368,040 |
| ShaneCo Timber | Logging | 12177 Nashville Road, Blodgett, OR 97326 | $320,072 |
| Sargent Excavation | Excavation | 4996 Fieldbrook Rd, McKinleyville, CA 95519 | $222,457 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $105,817
- Program Service Revenue
- $2,388,180
- Investment Income
- $118,120
- Other Revenue
- $6,708
- Change in Net Assets
- $-100,847
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,942,019 |
| Grants and Similar Amounts Paid | $777,653 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $777,653 | - | - | $777,653 |
| Fees for Services Management | $153,214 | $16,087 | - | $169,301 |
| All Other Expenses | $127,625 | $8,648 | - | $136,273 |
| Other Expenses | $57,040 | - | - | $57,040 |
| Insurance | $54,821 | - | - | $54,821 |
| Fees for Services Legal | $33,523 | - | - | $33,523 |
| Fees for Services Accounting | $25,245 | - | - | $25,245 |
| Fees for Service Investment Mgmnt Fees | - | $20,816 | - | $20,816 |
| Travel | $9,124 | - | - | $9,124 |
| Total Functional Expenses | $2,674,121 | $45,551 | $0 | $2,719,672 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Purdue U Dept of Forestry | West Lafayette, IN | 501(c)(3) | Scientific Research | $777,653 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Provision for Road Maintenance | $35,710 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- No
- Audit committee
- No
- 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
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
“The van Eck Forest Foundation (the "Forest Foundation") has contracted with Pacific Forest Trust ("PFT"), one of its supported organizations, to provide various forest management services for the Forest Foundation. PFT is a Section 501(c)(3) public charity and conservation organization whose exempt purposes overlap with those of the Forest Foundation relating to the protection of significant natural, ecological, forest, scenic and open space values ("Conservation Values"). PFT is also the holder of conservation easements on the properties of the Forest Foundation and it assists the Forest Foundation in the maintenance, operation and harvesting of its forest properties consistent with the Conservation Values.”
Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address
“Dr. Robert Wagner715 W. State StreetWest Lafayette, IN 47907-2061”
Form 990, Part VI, Line 11B: Form 990 Review Process
“A complete copy of the final Form 990 was provided to the Chairman of the Foundations Board of Trustees approximately a week before filing. The Chair was instructed to direct any comments or questions to the tax preparer or the Forest Foundations legal counsel prior to filing.”
Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts
“The Forest Foundation is governed by a Declaration of Trust which includes an article on conflicts of interest. Any trustee who has an interest in a contract or other transaction presented to the Forest Foundation for authorization, approval or ratification is required to make a prompt and full disclosure of such interest to the Trustees prior to action on such matter. The trustees (other than the disclosing trustee) then make a determination whether the disclosure shows that a conflict of interest exists or can reasonably be construed to exist. If so, the disclosing trustee shall not vote on, nor participate (other than presenting factual information) in the discussions or deliberations with respect to such action.”
Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees
“The Forest Foundation does not compensate its trustees and it has no other officers or employees. Accordingly, no process for compensation was necessary.”
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
“The Foundation does not make its governing documents, policies, or financial statements available to the public.”
Filing and Contact Details
Filer
- Filer Name
- Fred M Van Eck Forest Foundation
- EIN
- 73-1628231
- Phone
- 4155610700
- Address
- The Presidio 1001 A OReilly Ave, San Francisco, CA 94129
Signing Officer
- Name
- Laurie A Wayburn
- Title
- Trustee
- Signed
- 2020-10-27
- Discuss with paid preparer
- No
Organization Details
- Principal Officer
- Laurie A Wayburn
- Formed
- 2001
- Legal Domicile
- Ma
- Voting Board Members
- 3
- Independent Board Members
- 1
- Employees
- 0
Preparer
- Firm
- Fontanello Duffield & Otake LLP
- Address
- 44 Montgomery Street Suite 1305, San Francisco, CA 94104
- Preparer
- Michael Fontanello
- Phone
- 4159830200
Supplemental Narrative
Financial Statement Notes
Part X : FIN48 Footnote
“The Foundation does not have any uncertain tax positions that result in a material impact on the Foundations statement of financial position or statement of activities.”
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|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To support hardwood tree improvement research at Purdue Universitys Department of Forestry and Natural Resources. |
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| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8648 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 127625 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 136273 |
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| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94129 |
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| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 4 |
| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
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| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 320072 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 222457 |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 12177 Nashville Road |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 4996 Fieldbrook Rd |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Philomath |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | San Francisco |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | Blodgett |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | McKinleyville |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | OR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | CA |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 97326 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 95519 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Elkhorn Timber |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | Pacific Forest Trust |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | ShaneCo Timber |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | Sargent Excavation |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Logging |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | Mgmt & Accounting |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | Logging |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | Excavation |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 105817 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 777653 |
| IRS990/CYInvestmentIncomeAmt | 0 | 118120 |
| IRS990/CYOtherExpensesAmt | 0 | 1942019 |
| IRS990/CYOtherRevenueAmt | 0 | 6708 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2388180 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -100847 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2719672 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2618825 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | Provided support to Purdue University to conduct scientific research on genetic improvements of North American hardwood tree species and provided for the long-term stewardship of the forest properties consonant with regard to environmental and wildlife habitat considerations. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | true |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 17725414 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 17725414 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2674121 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 25245 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 25245 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 33523 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 33523 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 16087 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 153214 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 169301 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 20816 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 20816 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Robert G Wagner |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Laurie A Wayburn |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Jon Reed |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 197298 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 175511 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Chairman |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 11005 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GovernmentGrantsAmt | 0 | 105817 |
| IRS990/GrantAmt | 0 | 777653 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 777653 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 777653 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 555918 |
| IRS990/GrossReceiptsAmt | 0 | 3163738 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 54821 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 54821 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 107115 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 107115 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3240879 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3741934 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 544913 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | To support hardwood tree improvement research at Purdue Universitys Department of Forestry and Natural Resources. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 21945599 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 22316145 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 11005 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 11005 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 460364 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4220185 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4590731 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | true |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 18572089 |
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| IRS990/OtherExpensesGrp/Desc | 0 | Logging Expense |
| IRS990/OtherExpensesGrp/Desc | 1 | Consultants |
| IRS990/OtherExpensesGrp/Desc | 2 | Road Maint. and Construction |
| IRS990/OtherExpensesGrp/Desc | 3 | Property Tax |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 127159 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 124161 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 57040 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 127159 |
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| IRS990/OtherExpensesGrp/TotalAmt | 3 | 57040 |
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| IRS990/PrincipalOfficerNm | 0 | Laurie A Wayburn |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 110000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Carbon Offset Revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Timber Harvesting |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2343732 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2343732 |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
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| IRS990/PYOtherRevenueAmt | 0 | 250 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2683408 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -496164 |
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| IRS990/PYTotalRevenueAmt | 0 | 2941376 |
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| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Purdue Univ Dept of Forestry |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | Pacific Forest Trust Inc |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
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| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 5227510 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Fred M. Van Eck Forest Foundation CA LLC |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Fred M. Van Eck Forest Foundation OR LLC |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 35710 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Provision for Road Maintenance |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Foundation does not have any uncertain tax positions that result in a material impact on the Foundations statement of financial position or statement of activities. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 18572089 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 35710 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 777653 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(c)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | Scientific Research |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Purdue U Dept of Forestry |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 356002041 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 715 W State St |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | West Lafayette |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 47907 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | Grants to Purdue University are made annually after the annual meeting of the Foundation's Trustees. The disbursement of funds is monitored by Dr. Robert Wagner who is both a Trustee of the Foundation and also a Professor and head of the Department of Forestry and Natural Resources at Purdue University. Dr. Wagner provides the Foundation an update on projects and expenses during the Foundations annual meeting. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Grantmaker's Description of How Grants are Used |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Laurie A Wayburn |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | Robert G Wagner |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Trustee |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | Trustee |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The van Eck Forest Foundation (the "Forest Foundation") has contracted with Pacific Forest Trust ("PFT"), one of its supported organizations, to provide various forest management services for the Forest Foundation. PFT is a Section 501(c)(3) public charity and conservation organization whose exempt purposes overlap with those of the Forest Foundation relating to the protection of significant natural, ecological, forest, scenic and open space values ("Conservation Values"). PFT is also the holder of conservation easements on the properties of the Forest Foundation and it assists the Forest Foundation in the maintenance, operation and harvesting of its forest properties consistent with the Conservation Values. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Dr. Robert Wagner715 W. State StreetWest Lafayette, IN 47907-2061 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A complete copy of the final Form 990 was provided to the Chairman of the Foundations Board of Trustees approximately a week before filing. The Chair was instructed to direct any comments or questions to the tax preparer or the Forest Foundations legal counsel prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Forest Foundation is governed by a Declaration of Trust which includes an article on conflicts of interest. Any trustee who has an interest in a contract or other transaction presented to the Forest Foundation for authorization, approval or ratification is required to make a prompt and full disclosure of such interest to the Trustees prior to action on such matter. The trustees (other than the disclosing trustee) then make a determination whether the disclosure shows that a conflict of interest exists or can reasonably be construed to exist. If so, the disclosing trustee shall not vote on, nor participate (other than presenting factual information) in the discussions or deliberations with respect to such action. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Forest Foundation does not compensate its trustees and it has no other officers or employees. Accordingly, no process for compensation was necessary. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Foundation does not make its governing documents, policies, or financial statements available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
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| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | NA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Fred M Van Eck Forest Fdn CA LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | Fred M Van Eck Forest Fdn OR LLC |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $22,351,855
- Liabilities
- $35,710
- Net assets
- $22,316,145
- Revenue
- $2,618,825
- Expenses
- $2,719,672
- Net income
- -$100,847