Civic Intelligence

National Forest Homeowners

990 • Fiscal year 2015 • EIN 93-1162023

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 28, 2016

315 Smith StreetFort Collins, CO 80524

(970) 221-0145

Siviq Scores

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

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

66th percentile

0.02x

Higher debt load relative to revenue than 66% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Net Margin

79th percentile

20%

Higher net margin than 79% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Asset Growth

87th percentile

33%

Faster asset growth than 87% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

12th percentile

-32%

Faster revenue growth than 12% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$247,004

Up $61,883 (+33%) from 2014

Net Assets

Up

$241,581

Up $56,754 (+31%) from 2014

Liabilities

Up

$5,423

Up $5,129 (+1745%) from 2014

Revenue

Down

$286,081

Down $137,160 (-32%) from 2014

Expenses

Down

$229,327

Down $142,937 (-38%) from 2014

Net Income

Up

$56,754

Up $5,777 (+11%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $159,800Liabilities 2011: $1,101Net Assets 2011: $158,6992011Assets 2012: $143,919Liabilities 2012: $235Net Assets 2012: $143,6842012Assets 2013: $135,586Liabilities 2013: $1,736Net Assets 2013: $133,8502013Assets 2014: $185,121Liabilities 2014: $294Net Assets 2014: $184,8272014Assets 2015: $247,004Liabilities 2015: $5,423Net Assets 2015: $241,5812015Assets 2016: $248,991Liabilities 2016: $253Net Assets 2016: $248,7382016Assets 2017: $224,126Liabilities 2017: -$532Net Assets 2017: $224,6582017Assets 2018: $236,560Liabilities 2018: $397Net Assets 2018: $236,1632018Assets 2019: $300,285Liabilities 2019: $34,962Net Assets 2019: $265,3232019Assets 2020: $363,315Liabilities 2020: $63,470Net Assets 2020: $299,8452020Assets 2021: $424,926Liabilities 2021: $61,315Net Assets 2021: $363,6112021Assets 2022: $434,022Liabilities 2022: $72,222Net Assets 2022: $361,8002022Assets 2024: $424,887Liabilities 2024: $54,059Net Assets 2024: $370,8282024

Highlighted filing

2015

Assets$247,004
Liabilities$5,423
Net Assets$241,581

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $331,452Expenses 2011: $381,019Net Income 2011: -$49,5672011Expenses 2012: $334,2282012Revenue 2013: $304,694Expenses 2013: $314,528Net Income 2013: -$9,8342013Revenue 2014: $423,241Expenses 2014: $372,264Net Income 2014: $50,9772014Revenue 2015: $286,081Expenses 2015: $229,327Net Income 2015: $56,7542015Revenue 2016: $256,924Expenses 2016: $249,767Net Income 2016: $7,1572016Revenue 2017: $271,618Expenses 2017: $295,698Net Income 2017: -$24,0802017Revenue 2018: $270,340Expenses 2018: $258,835Net Income 2018: $11,5052018Revenue 2019: $308,179Expenses 2019: $279,019Net Income 2019: $29,1602019Revenue 2020: $295,678Expenses 2020: $261,156Net Income 2020: $34,5222020Revenue 2021: $302,883Expenses 2021: $239,117Net Income 2021: $63,7662021Revenue 2022: $296,792Expenses 2022: $298,603Net Income 2022: -$1,8112022Revenue 2024: $333,509Expenses 2024: $349,711Net Income 2024: -$16,2022024

Highlighted filing

2015

Revenue$286,081
Expenses$229,327
Net Income$56,754
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 28, 2016
Return Version
2015v2.0
Gross Receipts
$286,081
Mission and Program Overview

Mission

National Forest Homeowners is a member-directed organization representing cabin-owner recreation residence permittees in our national forests. NFH provides leadership, member information, assistance and advocacy for the continuation of all recreational residences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$101,065$137,958▲ $36,893
Savings and Temporary Cash Investments$84,055$104,046▲ $19,991
Accounts Receivable-$5,000-
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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$185,121$247,004▲ $61,883
Other Assets Total$1$0▼ $1
Liabilities
Accounts Payable and Accrued Expenses$294$5,423▲ $5,129
Total Liabilities$294$5,423▲ $5,129
Net Assets / Fund Balance
Unrestricted Net Assets$184,827$241,581▲ $56,754
Total Net Assets Fund Balance$184,827$241,581▲ $56,754
Total Liabilities and Net Assets / Fund Balance$185,121$247,004▲ $61,883
Compensation and Service Providers

Board Members and Trustees

NameTitle
Geoffrey Andersonpast president
Jay TripathiPresident
Brad AspellVice President
Barbara BaileyDirector
Bob PetersDirector
Chuck MyersDirector
Doug GannDirector
Eric JohnsonDirector
Jim SauserDirector
Karin HansonDirector
Mac HudsonDirector
Paula HoilandDirector
Richard MaycockDirector
Sharon LeachExecutive Director
Meredith RandallSecretary
Glen HildrethTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$58,785
Program Service Revenue
$226,265
Investment Income
$1,031
Other Revenue
$0
All Other Contributions
$58,785
Change in Net Assets
$56,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$135,864
Salaries, Compensation, and Employee Benefits$93,463
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$33,649$50,473-$84,122
Fees for Services Lobbying$36,875--$36,875
Travel$20,173$4,991-$25,164
Conferences and Meetings$19,551--$19,551
Payroll Taxes$3,736$5,605-$9,341
Other Expenses$5,135$3,921-$3,921
Fees for Services Management-$2,702-$2,702
Office Expenses$2,379--$2,379
Insurance-$2,267-$2,267
Fees for Services Accounting-$1,950-$1,950
All Other Expenses$455$853-$1,308
Advertising$1,276--$1,276
Total Functional Expenses$156,565$72,762$0$229,327
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

All owners of recreation residence cabin permits in U.S. National Forests are eligible for membership in NFH. There currently are approximately 6,300 paying members.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Directors elected by vote of all members by annual vote by mail election.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Member approval required of changes to the by-laws.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 reviewed by members of the finance committee and board of directors.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Strict enforcement of policy of obtaining signed annual conflict of interest forms from all directors and contractors.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Contractor and employee compensation is evaluated and approved annually by board of directors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Organization has policy that financial statements and 990 are open to the public. These items are available upon request.

Filing and Contact Details

Filer

Filer Name
National Forest Homeowners
EIN
93-1162023
Phone
9702210145
Address
315 Smith Street, Fort Collins, CO 80524

Signing Officer

Name
Glen Hildreth
Title
Treasurer
Signed
2016-09-28
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
Nv
Voting Board Members
14
Independent Board Members
14
Employees
4
Volunteers
25

Preparer

Firm
Capstone Cpas LLC
Address
698 NW York Drive, Bend, OR 97703
Preparer
Lance Brant
Phone
5413825099
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: As NFH looks forward to 2016, our goal is to build our membership numbers and establish collaborative opportunities with other forest users. We will continue to support the USDA Forest Service with the implementation of the Cabin Fee Act, as well as other shared concerns including budgeting for major wildfires and fixing fire borrowing. NFH is also looking at access-related issues, drought and water challenges, local taxation, historic preservation opportunities and always, the preservation of our heritage recreation program. Our events and communications will include topics including forest planning, fire preparation and funding, recreation interests and news from our cabins in the National Forests. The NFH 2017 regional forums and national conference will further build our community of cabin owners, as well as our relationships with forest staff at the district, regional, state and federal levels. In addition, our monitoring of federal lands programs and policy ensures that we not only see a smooth implementation of the Cabin Fee Act reforms, but also are looking out for policy affecting our recreation values and sustainable forest stewardship.

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IRS990/MissionDesc0National Forest Homeowners is a member-directed organization representing cabin-owner recreation residence permittees in our national forests. NFH provides leadership, member information, assistance and advocacy for the continuation of all recreational residences.
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IRS990/ProgSrvcAccomActy2Grp/Desc0National Forest Homeowners (NFH) provides educational services to approximately 14,000 Recreation Residence Term Permit holders, their families, and guests in the National Forest system throughout the United States. We are proud advocates for the health of our forests. Individual cabin owners and NFH work closely with the Forest Service to be good stewards. In 2015, the organizations well-attended regional forums and national conference offered presentations by experts in the fields of forestry, fire management, building cabin associations and permit compliance issues. We also provide opportunities for attendees to ask the experts and interact with local, regional and national Forest Service personnel in attendance, thereby developing local community capacity in forest use challenges and opportunities.
IRS990/ProgSrvcAccomActy3Grp/Desc0In 2015, after seven years of effort by staff and volunteers, as well as from our Washington representatives, the Forest Service and the ongoing financial support of our members, NFH was particularly pleased to have both houses of Congress pass the Cabin Fee Act which the President signed into law. This noteworthy success brings permanent and welcome financial relief to thousands of cabin owners across the country, greatly facilitates the stability of the cabin program into the future, and resolves numerous other issues.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: As NFH looks forward to 2016, our goal is to build our membership numbers and establish collaborative opportunities with other forest users. We will continue to support the USDA Forest Service with the implementation of the Cabin Fee Act, as well as other shared concerns including budgeting for major wildfires and fixing fire borrowing. NFH is also looking at access-related issues, drought and water challenges, local taxation, historic preservation opportunities and always, the preservation of our heritage recreation program. Our events and communications will include topics including forest planning, fire preparation and funding, recreation interests and news from our cabins in the National Forests. The NFH 2017 regional forums and national conference will further build our community of cabin owners, as well as our relationships with forest staff at the district, regional, state and federal levels. In addition, our monitoring of federal lands programs and policy ensures that we not only see a smooth implementation of the Cabin Fee Act reforms, but also are looking out for policy affecting our recreation values and sustainable forest stewardship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All owners of recreation residence cabin permits in U.S. National Forests are eligible for membership in NFH. There currently are approximately 6,300 paying members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Directors elected by vote of all members by annual vote by mail election.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Member approval required of changes to the by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 reviewed by members of the finance committee and board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Strict enforcement of policy of obtaining signed annual conflict of interest forms from all directors and contractors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Contractor and employee compensation is evaluated and approved annually by board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Organization has policy that financial statements and 990 are open to the public. These items are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.25$0.54$3.71$3.34$3.50$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$0.72$3.62$2.97$2.99$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.25$0.61$3.64$3.03$2.39$0.64
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.63$0.63$3.00$2.96$2.61$0.35
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.00$0.35$2.65$3.08$2.79$0.29
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.00$2.36$2.70$2.59$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.01$2.25$2.72$2.96$0.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.00$2.49$2.57$2.50$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.47$0.05$2.42$2.86$2.29$0.57
2014Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$4.23$3.72$0.51
2013Detailed filing. Detailed filing data is available for this year.$1.36$0.02$1.34$3.05$3.15$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.00$1.44$3.34
2011Summary only. Only limited summary data is available for this year.$1.60$0.01$1.59$3.31$3.81$0.50