Civic Intelligence

Fsc I&P

EIN 81-3385811 • 501(c)3 • Seattle, WA

Profile

Fsc i&p promotes environmentally appropriate, socially beneficial, and economically viable management of the world's forests. This mission aligns with the forest stewardship council (fsc), its network of offices, and other organizations. Fsc i&p engages in partnerships on aligned priorities supporting program design, fund development and can make gifts, grants, or re-grants.

PO Box 31831Seattle, WA 98103

www.fsc.org/DONATE

Siviq Scores

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

Liabilities / Assets

34th percentile

0.04x

Higher debt load relative to assets than 34% of similar nonprofits.

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

Liabilities / Revenue

24th percentile

0.04x

Higher debt load relative to revenue than 24% of similar nonprofits.

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

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $5M-$10M 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

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

63rd percentile

14%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$4,434,306

Up $641,953 (+17%) from 2023

Liabilities

Up

$192,451

Up $94,986 (+97%) from 2023

Net Assets

Up

$4,241,855

Up $546,967 (+15%) from 2023

Operations
Liabilities / Revenue24th percentileNet Margin62nd percentile

Revenue

Up

$5,073,386

Up $436,179 (+9.4%) from 2023

Expenses

Up

$4,526,419

Up $930,713 (+26%) from 2023

Net Income

Down

$546,967

Down $494,534 (-47%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$6.0M$4.0M$2.0M$0Assets 2018: $22,790Liabilities 2018: $5,691Net Assets 2018: $17,0992018Assets 2019: $1,109,061Liabilities 2019: $31,459Net Assets 2019: $1,077,6022019Assets 2020: $1,177,559Liabilities 2020: $183,572Net Assets 2020: $993,9872020Assets 2021: $1,490,592Liabilities 2021: $493,472Net Assets 2021: $997,1202021Assets 2022: $3,276,246Liabilities 2022: $665,258Net Assets 2022: $2,610,9882022Assets 2023: $3,792,353Liabilities 2023: $97,465Net Assets 2023: $3,694,8882023Assets 2024: $4,434,306Liabilities 2024: $192,451Net Assets 2024: $4,241,8552024

Highlighted filing

2024

Assets$4,434,306
Liabilities$192,451
Net Assets$4,241,855
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $485,007Expenses 2018: $479,124Net Income 2018: $5,8832018Revenue 2019: $1,735,822Expenses 2019: $632,449Net Income 2019: $1,103,3732019Revenue 2020: $647,783Expenses 2020: $731,398Net Income 2020: -$83,6152020Revenue 2021: $1,381,330Expenses 2021: $1,378,197Net Income 2021: $3,1332021Revenue 2022: $3,870,570Expenses 2022: $2,326,702Net Income 2022: $1,543,8682022Revenue 2023: $4,637,207Expenses 2023: $3,595,706Net Income 2023: $1,041,5012023Revenue 2024: $5,073,386Expenses 2024: $4,526,419Net Income 2024: $546,9672024

Highlighted filing

2024

Revenue$5,073,386
Expenses$4,526,419
Net Income$546,967
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,434,306
Liabilities
$192,451
Net assets
$4,241,855
Revenue
$5,073,386
Expenses
$4,526,419
Net income
$546,967
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.43$0.19$4.24$5.07$4.53$0.55
2023Detailed filing. Detailed filing data is available for this year.$3.79$0.10$3.69$4.64$3.60$1.04
2022Detailed filing. Detailed filing data is available for this year.$3.28$0.67$2.61$3.87$2.33$1.54
2021Detailed filing. Detailed filing data is available for this year.$1.49$0.49$1.00$1.38$1.38$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.18$0.18$0.99$0.65$0.73$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.03$1.08$1.74$0.63$1.10
2018Detailed filing. Detailed filing data is available for this year.$0.02$0.01$0.02$0.49$0.48$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$5,073,386
Mission and Program Overview

Mission

Fsc i&p promotes environmentally appropriate, socially beneficial, and economically viable management of the world's forests. This mission aligns with the forest stewardship council, its network of offices and other organizations. Fsc i&p engages in (continued on schedule o) partnerships on aligned priorities supporting program design, fund development and can make gifts, grants or re-grants.

Outreach, education, and grantmaking in support of responsible forest management worldwide. Fsc i&p builds partnerships to protect the world's forests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$552,187$2,009,709▲ $1,457,522
Cash and Non-Interest-Bearing Accounts$814,196$816,085▲ $1,889
Accounts Receivable$530,896--
Pledges and Grants Receivable$474,762$250,365▼ $224,397
Intangible Assets$152,373--
Land, Buildings, and Equipment, Net$7,939$8,715▲ $776
Total Assets$3,792,353$4,434,306▲ $641,953
Other Assets Total$1,260,000$1,349,432▲ $89,432
Liabilities
Grants Payable$54,068$125,000▲ $70,932
Accounts Payable and Accrued Expenses$43,397$67,451▲ $24,054
Total Liabilities$97,465$192,451▲ $94,986
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,277,805$3,947,272▲ $669,467
Net Assets With Donor Restrictions$417,083$294,583▼ $122,500
Total Net Assets Fund Balance$3,694,888$4,241,855▲ $546,967
Total Liabilities and Net Assets / Fund Balance$3,792,353$4,434,306▲ $641,953

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,715$7,216$15,931
Other Assets Org$473--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark SmithExecutive DirectorFT$189,731$16,596$206,327
Kenneth Scot McqueenSenior Technology OfficerFT$162,788$20,533$183,321
Helen Gonzalez VillatoroDeputy DirectorFT$150,940$15,069$166,009
Kate Silverman LarsenChief of Staff & OperationsFT$127,501$14,296$141,797
Benjamin WhiteEcosystem Services Tech. OfficerFT$125,000$13,570$138,570
Sharon LondonPartnerships DirectorFT$113,436$17,064$130,500

Board Members and Trustees

NameTitle
Kim CarstensenChair
Lisa MordenVice Chair
Amanda AndradeDirector
Brent DaviesDirector
Evan PaulDirector
Juge GreggDirector
Noelle SpencerDirector
Danny McgregorSecretary
Allison ScuriattiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,821,567
Program Service Revenue
$2,203,111
Investment Income
$48,708
Other Revenue
$0
All Other Contributions
$2,662,349
Change in Net Assets
$546,967

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$2,023,438Fair Market Value (FMV)
Other Non Cash Contri Table1$1,950Fair Market Value (FMV)
Other Non Cash Contri Table1$1,390Fair Market Value (FMV)
Total Noncash Contributions3$2,026,778-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,073,386
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$12,720
Total Revenue per Audited Statements
$5,086,106
Total Revenue per Form 990
$5,073,386
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,689,260
Salaries, Compensation, and Employee Benefits$1,662,159
Grants and Similar Amounts Paid$175,000
Total Fundraising Expense$53,664
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$942,846$214,942$29,721$1,187,509
Fees for Services Other$276,739$15,065-$291,804
Current Officers, Directors, Trustees, and Key Employees$48,598$152,961$4,768$206,327
Depreciation Depletion$152,374$3,763-$156,137
Travel$130,345$1,151$11,648$143,144
Other Employee Benefits$102,158$29,020$3,479$134,657
Foreign Grants$112,500--$112,500
Payroll Taxes$80,947$22,995$2,757$106,699
Grants to Domestic Orgs$62,500--$62,500
Occupancy-$57,240-$57,240
Conferences and Meetings$39,427$124-$39,551
Pension Plan Contributions$20,458$5,812$697$26,967
Fees for Services Accounting-$26,240-$26,240
Other Expenses$12,020$6,246$6$18,272
Office Expenses$5,089$10,686$588$16,363
Insurance$280$2,959-$3,239
Information Technology$2,108$4-$2,112
Fees for Services Legal-$679-$679
Total Functional Expenses$3,919,912$552,843$53,664$4,526,419

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,539,139
Expenses per Audited Statements$4,526,419
Total Expenses per Form 990$4,526,419
Expenses Not Reported on Form 990$12,720
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Forest Stewardship Council - USAtlanta, GA501(c)(3)To Support Responsible Forest Management$62,500

International Summary

Offices
0
Employees
0
Spending
$2,018,150

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaGrantmaking, Fundraising, Program ServicesPARTNERSHIP BUILDING TO PROTECT THE WORLD'S FORESTS00$493,630
EuropeFundraising, Program ServicesPARTNERSHIP BUILDING TO PROTECT THE WORLD'S FORESTS00$457,356
East Asia & the PacficFundraising, Program ServicesPARTNERSHIP BUILDING TO PROTECT THE WORLD'S FORESTS00$304,904
South AmericaFundraising, Program ServicesPARTNERSHIP BUILDING TO PROTECT THE WORLD'S FORESTS00$304,904
Sub-saharan AfricaFundraising, Program ServicesPARTNERSHIP BUILDING TO PROTECT THE WORLD'S FORESTS00$304,904
Central America and the CaribbeanFundraising, Program ServicesPARTNERSHIP BUILDING TO PROTECT THE WORLD'S FORESTS00$152,452
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
Yes
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 A, Line 4

“In 2024, we: 1) amended term of office to require re-election after 3 years, 2) changed to require a supermajority of two-thirds for certain critical decisions and, 3) clarified signatory power.”

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

“The executive director will review the draft 990 and supporting documents. The draft 990 will be distributed to the directors for review, comments, and recommendations prior to filing.”

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

“All board members and officers are subject to the conflict of interest policy and must disclose a potential conflict of interest as it arises. The board or an assigned committee will review the disclosures. If a potential conflict is reported, the board or assigned committee will review it to determine if it is in fact a conflict of interest. If a true conflict of interest is found, then the interested person must recuse themselves from any discussion regarding the potential transaction. The organization may also investigate other options to avoid any transactions with a potential conflict. The governing board will vote on the action to be taken.”

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

“The salary range for the executive director's compensation was based on a review of salaries for comparable positions in the puget sound region, approved by the board, and finalized by the chair of the board. The date of the last compensation review was in december 2024.”

Form 990, Part VI, Section C, Line 19

“Fsc i&p will make its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Fsc I&p
EIN
81-3385811
Phone
3607979073
Address
PO BOX 31831, SEATTLE, WA 98103
Doing Business As
Fsc Investments and Partnerships

Signing Officer

Name
Mark Smith
Title
Executive Director
Phone
3607979073
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Smith
Formed
2016
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
17
Volunteers
9

Preparer

Firm
Greenwood Ohlund Ps
Address
4241 21ST AVE W SUITE 400, SEATTLE, WA 98199
Preparer
Eric L Kimpton
Phone
2067821767
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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/ActivityOrMissionDesc0OUTREACH, EDUCATION, AND GRANTMAKING IN SUPPORT OF RESPONSIBLE FOREST MANAGEMENT WORLDWIDE. FSC I&P BUILDS PARTNERSHIPS TO PROTECT THE WORLD'S FORESTS.
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