Fsc I&p

Nonprofit profile at a glance

EIN
813385811
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-N 2017
Location
Seattle, WA, USA
Phone
3607979073
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$5,073,386
Expenses
$4,526,419
Assets
$4,434,306
Liabilities
$192,451

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

Leadership & pay

15 people listed

Executive titles in this filing

  • MARK SMITH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARK SMITH (EXECUTIVE DIRECTOR): $206,327 total reported compensation
  • KENNETH SCOT MCQUEEN (SENIOR TECHNOLOGY OFFICER): $183,321 total reported compensation
  • HELEN GONZALEZ VILLATORO (DEPUTY DIRECTOR): $166,009 total reported compensation

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

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 (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.

What it reported doing in 2024

Fsc i&p builds partnerships alongside the global forest stewardship council network and others accelerating the protection of healthy and resilient forests. We take a collaborative approach to finding common goals between programs and partners. Uniting around these shared objectives, we use our fundraising expertise and connection with fsc to amplify responsible forest management efforts and catalyze innovative solutions. We look for the most significant opportunities that forests play in addressing social, environmental, and economic challenges.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 96% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 76
  • Accountability: 95
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.5%; rating input score 77
  • Program expense ratio: 86.6%; rating input score 87
  • Fundraising efficiency: $52.58 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 3 of 8 controls in place; rating input score 38
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Pass
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.8%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 21.4%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 38% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 32% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 33.8% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 77.5% of revenue deployed · 86.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.9M in reported program spending
  • Leadership: top reported pay $206K · 15 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Transparency & Controls: Foreign activity oversight: 5 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.