Civic Intelligence

The Forest Stewards Guild

990 • Fiscal year 2021 • EIN 85-0446866

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 18, 2022

2019 Galisteo Street Suite N7Santa Fe, NM 87505

(505) 983-8992

Siviq Scores

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

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

2021 filings • NTEE O • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

53rd percentile

0.12x

Higher debt load relative to revenue than 53% of similar nonprofits.

2021 filings • NTEE O • $1M-$5M nonprofits • Source year 2021

Net Margin

14th percentile

-1.1%

Higher net margin than 14% of similar nonprofits.

2021 filings • NTEE O • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

58th percentile

$93,585

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2021 filings • NTEE O • $1M-$5M nonprofits • Source year 2021

Asset Growth

4th percentile

-17%

Faster asset growth than 4% of similar nonprofits.

2021 filings • NTEE O • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

14th percentile

-13%

Faster revenue growth than 14% of similar nonprofits.

2021 filings • NTEE O • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,227,852

Down $253,218 (-17%) from 2020

Net Assets

Down

$922,723

Down $28,233 (-3.0%) from 2020

Liabilities

Down

$305,129

Down $224,985 (-42%) from 2020

Revenue

Down

$2,587,395

Down $400,140 (-13%) from 2020

Expenses

Down

$2,615,628

Down $430,028 (-14%) from 2020

Net Income

Up

-$28,233

Up $29,888 (+51%) from 2020

Historical Trend

Balance Sheet Trend

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

2021

Assets$1,227,852
Liabilities$305,129
Net Assets$922,723

Operations Trend

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

2021

Revenue$2,587,395
Expenses$2,615,628
Net Income-$28,233
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 18, 2022
Return Version
2021v4.0
Gross Receipts
$2,587,395
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, economically, 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
Pledges and Grants Receivable$819,177$564,153▼ $255,024
Land, Buildings, and Equipment, Net$373,359$371,632▼ $1,727
Cash and Non-Interest-Bearing Accounts$260,440$156,285▼ $104,155
Savings and Temporary Cash Investments$6,246$106,239▲ $99,993
Prepaid Expenses and Deferred Charges$21,848$29,543▲ $7,695
Total Assets$1,481,070$1,227,852▼ $253,218
Liabilities
Unsecured Notes Loans Payable$236,400--
Deferred Revenue$107,764$160,243▲ $52,479
Accounts Payable and Accrued Expenses$185,950$144,886▼ $41,064
Total Liabilities$530,114$305,129▼ $224,985
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$776,625$841,100▲ $64,475
Net Assets With Donor Restrictions$174,331$81,623▼ $92,708
Total Net Assets Fund Balance$950,956$922,723▼ $28,233
Total Liabilities and Net Assets / Fund Balance$1,481,070$1,227,852▼ $253,218

Asset Categories

AssetBook ValueDepreciationBasis
Land$369,000-$369,000
Equipment$2,632$11,122$13,754
Leasehold Improvements-$2,733$2,733
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alexander EvansExecutive DiFT$89,154$4,431$93,585

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,816,078
Program Service Revenue
$753,505
Investment Income
$165
Other Revenue
$17,647
All Other Contributions
$271,940
Change in Net Assets
$-28,233

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,587,395
Revenue Not Reported on Form 990
$76,913
Total Revenue per Audited Statements
$2,664,308
Total Revenue per Form 990
$2,587,395
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,713,246
Other Expenses$902,382
Total Fundraising Expense$22,551
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,118,410$167,389$18,127$1,303,926
Fees for Services Other$448,698$125,123$30$573,851
Other Employee Benefits$53,200$114,962$685$168,847
Payroll Taxes$95,126$16,807$1,517$113,450
Travel$101,044$1,305-$102,349
Current Officers, Directors, Trustees, and Key Employees$77,866$14,462$1,257$93,585
Occupancy-$63,944-$63,944
Office Expenses$18,721$27,066$225$46,012
Pension Plan Contributions$10,536$22,766$136$33,438
Insurance$394$21,472-$21,866
All Other Expenses$6,510$5,036$574$12,120
Information Technology$2,163$8,151-$10,314
Other Expenses$847$4,763-$5,610
Conferences and Meetings$1,748$400-$2,148
Depreciation Depletion-$1,727-$1,727
Interest-$1,057-$1,057
Advertising$75$20-$95
Total Functional Expenses$1,986,090$606,987$22,551$2,615,628

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,692,541
Expenses per Audited Statements$2,615,628
Total Expenses per Form 990$2,615,628
Expenses Not Reported on Form 990$76,913
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
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, Page 6, Part VI, 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 990 is then submitted.

Form 990, Page 6, Part VI, Line 12C

The forest guild conflicts 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 minutes.

Form 990, Page 6, Part VI, Line 15A

The excutive director salary is set, adjusted and approved by the guild's board of directors using existing guild salaries and the trec survey as a guide.

Form 990, Page 6, Part VI, 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
5059838992
Address
2019 GALISTEO STREET SUITE N7, SANTA FE, NM 87505

Signing Officer

Name
Alexander Evans
Title
Executive Director
Phone
5059838992
Signed
2022-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alexander Evans
Formed
1996
Legal Domicile
Nm
Voting Board Members
13
Independent Board Members
13
Employees
97
Volunteers
81

Preparer

Firm
Hinkle Landers Pc
Address
2500 9TH ST NW, ALBUQUERQUE, NM 87102-1055
Preparer
Farley Vener
Phone
5058838788
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.

Form 990, Page 2, Part III, Line 4D

VARIOUS OTHER PROJECTS

Form 990, Part IX, Line 11G

Professional fees 448,698 125,123 30

Financial Statement Notes

Schedule D, Page 3, Part X

The guild files its federal form 990 tax returns 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 2018. The guild is not currently under audit nor has the guild been contacted by any of these jurisdictions. Management believes that they are operating within their tax-exempt purpose.

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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 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/PrincipalOfficerNm0ALEXANDER EVANS
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUPPORTING THE NEXT GENERATION OF FOREST STEWARDS: THE GUILD'S YOUTH PROGRAM CONTINUES OVER 25 YEARS OF YOUTH PROGRAMMING IN NEW MEXICO. SINCE ITS INCEPTION, THE FOREST STEWARDS YOUTH CORPS (FSYC) PROGRAM HAS EMPLOYED OVER 700 YOUTH, ACHIEVED 300,000 HOURS OF CONSERVATION SERVICE AND EDUCATION, AWARDED OVER 200 HOURS OF COLLEGE CREDIT, AND INVESTED OVER 7 MILLION IN RURAL NEW MEXICO COMMUNITIES. FSYC MEMBERS HAVE GONE ON TO BUILD SUCCESSFUL CAREERS IN NATURAL RESOURCE MANAGEMENT AND BECOME STRONG LEADERS IN THEIR COMMUNITIES. THE GUILD ALSO SUPPORTS INTERNSHIPS IN SOUTH CAROLINA AND STUDENTS ACROSS THE COUNTRY.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0316252
IRS990/ProgSrvcAccomActy3Grp/Desc0STEWARDSHIP: THE GUILD ACTIVELY PRACTICES AND PROMOTES STEWARDSHIP, RESPONSIBLE RESOURCE MANAGEMENT THAT SUSTAINS THE ENTIRE FOREST ECOSYSTEM AND FOREST-DEPENDENT HUMAN COMMUNITIES. FROM MAINE TO NEW MEXICO AND NORTH CAROLINA TO OREGON, WE WORKED TO IMPLEMENT STEWARDSHIP PROJECTS BOTH TO IMPROVE FOREST RESILIENCE ACRE-BY-ACRE, AND TO DEMONSTRATE EXCELLENT STEWARDSHIP TO LANDOWNERS AND MANAGERS. WE WORKED WITH PARTNERS TO RESTORE SHORTLEAF PINE ECOSYSTEMS IN THE CUMBERLAND PLATEAU AND IMPLEMENTED WILDLIFE HABITAT HARVESTS IN BOTTOMLAND HARDWOODS OF THE COASTAL CAROLINAS. THE GUILD'S DIRECT PARTICIPATION IN STEWARDSHIP AND LEARNING THE CHALLENGES OF IMPLEMENTATION FIRSTHAND INFORMS OUR POLICY AND EDUCATION PROGRAMS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0291799
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt050284
IRS990/ProgSrvcAccomActyOtherGrp/Desc0VARIOUS OTHER PROJECTS
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 32,866
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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Document Assets

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Filings

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