Friends of Harbison State Forest Inc

Nonprofit profile at a glance

EIN
201272169
IRS 990-EZ coverage
2017–2024
Forms available
Form 990 2022, Form 990-EZ 2024
Location
Columbia, SC, USA
Phone
8036053120
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Forest Conservation

Official website

Reported finances

Revenue
$9,525
Expenses
$94,944
Assets
$45,136

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • Roy Shelley (President)
  • Diane Perdue-Shupe (Vice President)

People named in this filing

  • Charles Adams (Member)
  • James Miller (FOHSF ADVISORS)
  • Sam Davis (Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Improve trails for public use

What it reported doing in 2024

Creation and maintenance of trails for public use

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.1%; rating input score 97

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -896.8%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 29.1% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 12.8% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $92K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 2/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.