Georgia Forestry Association Inc
Nonprofit profile at a glance
- EIN
- 580511218
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Forsyth, GA, USA
- Phone
- 4789928110
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,613,870
- Expenses
- $1,845,531
- Assets
- $561,446
- Liabilities
- $357,462
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- Andres Villegas (Frmr Pres-CEO)
- Tim Lowrimore (President & CEO)
Highest reported compensation
- Andres Villegas (Frmr Pres-CEO): $218,266 total reported compensation
- Tim Lowrimore (President & CEO): $61,954 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote the wise use of Georgia's forest resources through education and to encourage a healthy business and political climate for Georgia's forestry community
What it reported doing in 2024
SFI Program- Educate participants to improve the practice of forestry, create greater accountability for program participants, and provide assurance to Georgia residents that participants are managing forests sustainability.
Operating model
- Revenue model
- Earned-program. 92% of the money available for current operations came from fees and other program revenue.
- 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 71
- Accountability: 100
- Sustainability: 14
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.1%; rating input score 90
- Program expense ratio: 79.8%; rating input score 80
- Fundraising efficiency: $0.01 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -14.4%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 0.3; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.64; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 15.2%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: 16.1% per year; rating input score 100; 77th percentile among comparable filings
- Revenue growth: 3.6% per year; rating input score 100; 35th percentile among comparable filings
- Asset growth: 0.5% per year; rating input score 100; 19th percentile among comparable filings
Details
- Where the money goes: 90.1% of revenue deployed · 79.8% of spending went to programs
- Governance: 107 of 107 board members independent · 8 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $1.5M in reported program spending
- Leadership: top reported pay $218K · 14 people listed · 2 of 6 pay-setting controls reported
- Consistency: 30 of 30 current checks pass
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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.
- High — Financial Efficiency: Fundraising efficiency scored 1/100.
- High — Sustainability: Operating margin scored 13/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- High — Sustainability: Liabilities to assets ratio scored 12/100.
- High — Sustainability: Officer compensation ratio scored 23/100.