Civic Intelligence

The Forest Stewards Guild

990 • Fiscal year 2016 • EIN 85-0446866

Jan 01, 2016 to Dec 31, 2016 • Filed on May 23, 2017

Organization ProfileWWW.FORESTGUILD.ORG

View Organization Page

612 W Main Street No 300Madison, WI 53703

(608) 333-0551

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.14x

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

2016 filings • NTEE O • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

44th percentile

0.08x

Higher debt load relative to revenue than 44% of similar nonprofits.

2016 filings • NTEE O • $1M-$5M nonprofits • Source year 2016

Net Margin

36th percentile

-0.6%

Higher net margin than 36% of similar nonprofits.

2016 filings • NTEE O • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

69th percentile

$97,558

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2016 filings • NTEE O • $1M-$5M nonprofits • Source year 2016

Asset Growth

52nd percentile

3.1%

Faster asset growth than 52% of similar nonprofits.

2016 filings • NTEE O • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

27th percentile

-4.7%

Faster revenue growth than 27% of similar nonprofits.

2016 filings • NTEE O • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$742,302

Up $22,478 (+3.1%) from 2015

Net Assets

Down

$637,700

Down $7,928 (-1.2%) from 2015

Liabilities

Up

$104,602

Up $30,406 (+41%) from 2015

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin36th percentile

Revenue

Down

$1,243,895

Down $60,863 (-4.7%) from 2015

Expenses

Up

$1,251,823

Up $256,725 (+26%) from 2015

Net Income

Down

-$7,928

Down $317,588 (-103%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $559,384Liabilities 2011: $91,545Net Assets 2011: $467,8392011Assets 2012: $468,177Liabilities 2012: $74,664Net Assets 2012: $393,5132012Assets 2013: $475,224Liabilities 2013: $93,482Net Assets 2013: $381,7422013Assets 2014: $407,594Liabilities 2014: $71,626Net Assets 2014: $335,9682014Assets 2015: $719,824Liabilities 2015: $74,196Net Assets 2015: $645,6282015Assets 2016: $742,302Liabilities 2016: $104,602Net Assets 2016: $637,7002016Assets 2017: $759,075Liabilities 2017: $86,719Net Assets 2017: $672,3562017Assets 2018: $963,534Liabilities 2018: $168,133Net Assets 2018: $795,4012018Assets 2019: $1,236,260Liabilities 2019: $227,183Net Assets 2019: $1,009,0772019Assets 2020: $1,481,070Liabilities 2020: $530,114Net Assets 2020: $950,9562020Assets 2021: $1,227,852Liabilities 2021: $305,129Net Assets 2021: $922,7232021Assets 2022: $1,257,506Liabilities 2022: $350,225Net Assets 2022: $907,2812022Assets 2023: $1,358,027Liabilities 2023: $481,005Net Assets 2023: $877,0222023Assets 2024: $1,812,496Liabilities 2024: $737,428Net Assets 2024: $1,075,0682024

Highlighted filing

2016

Assets$742,302
Liabilities$104,602
Net Assets$637,700
Open 2016 Filing

Operations Trend

Revenue Growth27th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,105,385Expenses 2011: $966,578Net Income 2011: $138,8072011Revenue 2012: $1,102,392Expenses 2012: $1,176,718Net Income 2012: -$74,3262012Revenue 2013: $1,192,511Expenses 2013: $1,204,282Net Income 2013: -$11,7712013Revenue 2014: $1,249,340Expenses 2014: $1,295,114Net Income 2014: -$45,7742014Revenue 2015: $1,304,758Expenses 2015: $995,098Net Income 2015: $309,6602015Revenue 2016: $1,243,895Expenses 2016: $1,251,823Net Income 2016: -$7,9282016Revenue 2017: $1,389,934Expenses 2017: $1,355,278Net Income 2017: $34,6562017Revenue 2018: $1,845,123Expenses 2018: $1,722,078Net Income 2018: $123,0452018Revenue 2019: $2,206,051Expenses 2019: $1,992,375Net Income 2019: $213,6762019Revenue 2020: $2,987,535Expenses 2020: $3,045,656Net Income 2020: -$58,1212020Revenue 2021: $2,587,395Expenses 2021: $2,615,628Net Income 2021: -$28,2332021Revenue 2022: $2,640,572Expenses 2022: $2,656,014Net Income 2022: -$15,4422022Revenue 2023: $3,123,682Expenses 2023: $3,153,938Net Income 2023: -$30,2562023Revenue 2024: $4,537,194Expenses 2024: $4,339,148Net Income 2024: $198,0462024

Highlighted filing

2016

Revenue$1,243,895
Expenses$1,251,823
Net Income-$7,928
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 23, 2017
Return Version
2016v3.0
Gross Receipts
$1,243,895
Mission and Program Overview

Mission

The forest stewards guild practices and promotes ecologically and socially responsible forestry as a means of sustaining the integrity of forest ecosystems and the human communities dependent upon them. The guild engages in education, training, policy analysis, research, and advocacy to foster excellence in stewardship, support practicing foresters and allied professionals, and engage a broader community in the challenges of forest conservation and management.

The forest stewards guild practices and promotes ecologically, and socially responsible forestry as a means of sustaining the integrity of forest ecosystems and the human communities dependent upon them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$374,971$373,130▼ $1,841
Pledges and Grants Receivable$15,329$202,260▲ $186,931
Savings and Temporary Cash Investments$111,341$97,286▼ $14,055
Cash and Non-Interest-Bearing Accounts$129,396$50,524▼ $78,872
Prepaid Expenses and Deferred Charges$26,837$12,666▼ $14,171
Accounts Receivable$61,950$6,436▼ $55,514
Total Assets$719,824$742,302▲ $22,478
Liabilities
Accounts Payable and Accrued Expenses$56,828$98,164▲ $41,336
Deferred Revenue$17,368$6,438▼ $10,930
Total Liabilities$74,196$104,602▲ $30,406
Net Assets / Fund Balance
Unrestricted Net Assets$597,951$580,205▼ $17,746
Temporarily Rstr Net Assets$47,677$57,495▲ $9,818
Total Net Assets Fund Balance$645,628$637,700▼ $7,928
Total Liabilities and Net Assets / Fund Balance$719,824$742,302▲ $22,478

Asset Categories

AssetBook ValueDepreciationBasis
Land$369,000-$369,000
Equipment$3,633$23,151$26,784
Leasehold Improvements$497$2,236$2,733
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Fred ClarkExecutive DirectorFT$83,738$13,820$97,558

Board Members and Trustees

NameTitle
Rick MorrillChair
Eric HolstVice-chair
Alan CalfeeDirector
Amber ElleringDirector
Bill BradleyDirector
John FendersonDirector
Jon MartinDirector
Kathryn FernholzDirector
Kathy HolianDirector
Robert HrubesDirector
V Alaric SampleDirector
Ken SmithSecretary
Kaarsten Turner DalbyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$660,267
Program Service Revenue
$583,529
Investment Income
$99
Other Revenue
$0
All Other Contributions
$399,656
Change in Net Assets
$-7,928

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table5$46,463
Other Non Cash Contri Table2$26,682
Other Non Cash Contri Table4$7,250
Total Noncash Contributions11$80,395

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,243,895
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$150,432
Total Revenue per Audited Statements
$1,394,327
Total Revenue per Form 990
$1,243,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$710,545
Other Expenses$541,278
Total Fundraising Expense$37,644
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$382,695$78,560$9,574$470,829
Fees for Services Other$156,045$6,080$1,800$163,925
Current Officers, Directors, Trustees, and Key Employees$62,624$33,060$1,874$97,558
Other Employee Benefits$68,271$27,467$822$96,560
Occupancy-$61,415-$61,415
Travel$44,479$11,740$2,157$58,376
Office Expenses$27,904$21,058$9,194$58,156
Fees for Services Accounting-$45,782-$45,782
Payroll Taxes$33,588$7,284$778$41,650
Insurance-$10,542-$10,542
Conferences and Meetings$7,370$1,159$1,813$10,342
Information Technology$1,392$2,569$1,785$5,746
Pension Plan Contributions-$3,828$120$3,948
Depreciation Depletion$100$2,940-$3,040
Other Expenses$1,337$15,564$261$1,337
Fees for Services Legal$194$798-$992
All Other Expenses$89,893$-96,914$7,466$445
Advertising-$25-$25
Total Functional Expenses$981,222$232,957$37,644$1,251,823

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,402,255
Expenses per Audited Statements$1,251,823
Total Expenses per Form 990$1,251,823
Expenses Not Reported on Form 990$150,432
Expenses Not Reported on Financial Statements$0
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 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 A, Line 2

“Kathryn fernholz, a guild director, was contracted by scientific certification systems, a company for which robert hrubes, another guild director, serves as executive vice president, to conduct wood certification audits.”

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

“Form 990 is reviewed by the executive director and financial officer before being sent for review, comment, and approval by each member of the board of directors. Upon final approval of all reviewing parties, the form 990 is then submitted.”

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

“The forest guild conflict of interest policy is monitored by an annual questionnaire administered by the chair and executive director. Responses are reviewed by the chair and executive director. If potential or actual conflicts are identified, appropriate actions are taken to resolve the conflict so as not to be of influence upon board of director decisions. All conflicts of interest and their resolution are documented by board or committee meeting minutes.”

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

“Compensation for the guild's executive director is determined by the executive committee of the board of directors. Comparability data is used from training resources for the environmental community's annual compensation report for u.s. Environmental non-profits. The compensation determination is documented as part of the executive director's annual review.”

Form 990, Part VI, Section C, Line 19

“The forest guild makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request to either the guild's mailing address or by e-mail at [email protected].”

Filing and Contact Details

Filer

Filer Name
The Forest Stewards Guild
EIN
85-0446866
Phone
6083330551
Address
612 W MAIN STREET NO 300, MADISON, WI 53703

Signing Officer

Name
Fred Clark
Title
Executive Director
Phone
6083330551
Signed
2017-05-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fred Clark
Formed
1996
Legal Domicile
Nm
Voting Board Members
13
Independent Board Members
13
Employees
68
Volunteers
200

Preparer

Firm
Johnson Block & Co Inc
Address
406 SCIENCE DRIVE SUITE 100, MADISON, WI 53711
Preparer
Brett Hofmeister
Phone
6082742002
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract services: program service expenses 156,045. Management and general expenses 6,080. Fundraising expenses 1,800. Total expenses 163,925.”

Financial Statement Notes

PART X, LINE 2:

“The forest stewards guild files their federal form 990 tax return in the u.s. Federal jurisdiction and the online charitable registration in the office of the attorney general for the state of new mexico. The guild is generally no longer subject to examination by the internal revenue service and the new mexico taxation and revenue department for fiscal years before 2013. The organization is not currently under audit nor has the organization been contacted by any of these jurisdictions. Management believes that they are operating within their tax-exempt purpose. The guild recognizes interest accrued related to unrecognized tax benefits in interest expense, when applicable. No provision for the effects of uncertain tax provisions has been recorded for the tax years ended december 31, 2016 and 2015.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
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IRS990/MissionDesc0THE FOREST STEWARDS GUILD PRACTICES AND PROMOTES ECOLOGICALLY AND SOCIALLY RESPONSIBLE FORESTRY AS A MEANS OF SUSTAINING THE INTEGRITY OF FOREST ECOSYSTEMS AND THE HUMAN AND WILDLIFE COMMUNITIES DEPENDENT UPON THEM. THE GUILD ENGAGES IN EDUCATION, TRAINING, POLICY ANALYSIS, RESEARCH, AND ADVOCACY TO FOSTER EXCELLENCE IN STEWARDSHIP, SUPPORT PRACTICING FORESTERS AND ALLIED PROFESSIONALS, AND ENGAGE A BROADER COMMUNITY IN THE CHALLENGES OF FOREST CONSERVATION AND MANAGEMENT.
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IRS990/OfficeExpensesGrp/TotalAmt058156
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt096560
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IRS990/OtherExpensesGrp/ProgramServicesAmt28004
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IRS990/PayrollTaxesGrp/FundraisingAmt0778
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07284
IRS990/PayrollTaxesGrp/ProgramServicesAmt033588
IRS990/PayrollTaxesGrp/TotalAmt041650
IRS990/PensionPlanContributionsGrp/FundraisingAmt0120
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03828
IRS990/PensionPlanContributionsGrp/TotalAmt03948
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0202260
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026837
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012666
IRS990/PrincipalOfficerNm0FRED CLARK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
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IRS990/ProgramServiceRevenueGrp/Desc0COMMUNITY FORESTRY
IRS990/ProgramServiceRevenueGrp/Desc1ECOLOGICAL FORESTRY
IRS990/ProgramServiceRevenueGrp/Desc2PUBLIC POLICY
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1183734
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt225742
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0374053
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1183734
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt225742
IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY FORESTRY: THE FOREST STEWARDS GUILD REVITALIZES RURAL COMMUNITIES BY IMPLEMENTING STRATEGIES THAT SUPPORT SOCIAL, ECONOMIC, AND ECOLOGICAL FOREST-BASED COMMUNITY GOALS. IN 2016, WITH FUNDING FROM THE STATE OF NEW MEXICO, THE USDA FOREST SERVICE AND OTHERS, THE GUILD SUPPORTED THE COMMUNITIES OF RURAL, NORTHERN NEW MEXICO BY DELIVERING A YOUTH EDUCATION AND TRAINING PROGRAM. 56 YOUNG ADULTS IN THE PROGRAM EARNED INCOME AND BUILT CAREER SKILLS WHILE LEARNING ABOUT PUBLIC LAND CONSERVATION. WE ALSO WORKED WITH HOMEOWNERS AND COMMUNITIES FROM ACROSS THE STATE TO PLAN FOR AND ADDRESS WILDFIRE RISKS THROUGH GRANTS FROM THE NEW MEXICO ASSOCIATION OF COUNTIES AND OTHERS. THE GUILD ALSO DELIVERED TRAINING OPPORTUNITIES FOR FEDERAL, STATE, COUNTY, AND LOCAL FIREFIGHTERS TO ADVANCE THEIR WILDLAND FIRE QUALIFICATIONS WHILE REDUCING WILDFIRE RISK ACROSS 500 ACRES. WITH SUPPORT FROM THE NATURE CONSERVANCY, GUILD STAFF ALSO DEVELOPED LANDSCAPE-SCALE STEWARDSHIP PLANS FOR TWO WATERSHEDS IN SOUTHEASTERN MINNESOTA.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0628188
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0374053
IRS990/ProgSrvcAccomActy3Grp/Desc0PUBLIC POLICY: THE FOREST STEWARDS GUILD IMPROVES THE EFFECTIVENESS OF FORESTRY POLICIES AND PROGRAMS THROUGH EDUCATION, APPLIED RESEARCH, AND FIELD WORK DESIGNED FOR POLICY-MAKERS, MANAGERS, AND THE GENERAL PUBLIC. IN 2016, WITH FUNDING FROM THE JOINT FIRE SCIENCE PROGRAM, WE HELPED HOST A CONFERENCE ON WILDFIRE MANAGEMENT IN THE SOUTHWEST AND PUBLISHED A REPORT ON THE POLICY IMPLICATIONS OF THE 2015 FIRE SEASON. THE SAME FUNDING SOURCE ALSO SUPPORTED OUR WORK ON A FACILITATED WORKSHOP THAT BROUGHT SCIENTISTS AND MANAGERS TOGETHER TO DEVELOP NEW APPROACHES TO LARGE, HIGH-SEVERITY WILDFIRES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt037494
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt025742
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0975980
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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0165
IRS990/PYOtherExpensesAmt0462370
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0328613
IRS990/PYRevenuesLessExpensesAmt0309660
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IRS990/PYTotalRevenueAmt01304758
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IRS990/ReconcilationRevenueExpnssAmt0-7928
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IRS990/RevenueAmt0183734
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt097286
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0866618
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0127994
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt014193
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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$742,302
Liabilities
$104,602
Net assets
$637,700
Revenue
$1,243,895
Expenses
$1,251,823
Net income
-$7,928
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.74$1.08$4.54$4.34$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.36$0.48$0.88$3.12$3.15$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.35$0.91$2.64$2.66$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.23$0.31$0.92$2.59$2.62$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.48$0.53$0.95$2.99$3.05$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.23$1.01$2.21$1.99$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.96$0.17$0.80$1.85$1.72$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.76$0.09$0.67$1.39$1.36$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.10$0.64$1.24$1.25$0.01
2015Summary only. Only limited summary data is available for this year.$0.72$0.07$0.65$1.30$1.00$0.31
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.07$0.34$1.25$1.30$0.05
2013Summary only. Only limited summary data is available for this year.$0.48$0.09$0.38$1.19$1.20$0.01
2012Summary only. Only limited summary data is available for this year.$0.47$0.07$0.39$1.10$1.18$0.07
2011Summary only. Only limited summary data is available for this year.$0.56$0.09$0.47$1.11$0.97$0.14