National Alliance of Forest Owners
Nonprofit profile at a glance
- EIN
- 262095012
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Washington, DC, USA
- Phone
- 2027470753
- Rating confidence
- Limited
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $5,853,969
- Expenses
- $5,618,258
- Assets
- $3,504,062
- Liabilities
- $1,972,644
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
56 people listed
Executive titles in this filing
- Dave Tenny (President and CEO)
Highest reported compensation
- Dave Tenny (President and CEO): $933,143 total reported compensation
- Kate Gatto (Chief Strategy Officer): $337,578 total reported compensation
- Bryan Petit (VP Policy and Regulatory Affairs): $328,855 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 federal policies that will protect and enhance the economic and environmental value of privately owned forests across the country.
What it reported doing in 2024
Member Meetings: The Member Meetings Program included expenses related to the execution and production of NAFO's bi-annual Operating Committee meetings, spring DC meeting, and fall annual meeting. The purpose of the Operating Committee meetings are to plan the work on NAFO's strategic objectives with its membership. The purpose of the DC meeting is to report the business of the Association to the Board of Directors and membership, as well as to review the association's progress on strategic objectives. The Board meeting is preceded by a half day of educational panels and advocacy meetings. As stated in NAFO's bylaws, the purpose of the annual meeting is to report the business of the association to the Board of Directors and membership. The Board approves the Associations' annual budget and strategic plan. New directors and volunteers are also approved. The Board meeting is preceded by a half day of educational panels.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 52
- Accountability: 100
- Sustainability: 32
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
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: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 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: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 0.62; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: 0.56; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 50.5%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.4% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 14.1% per year; rating input score 100; 72nd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 47 of 47 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments
- Leadership: top reported pay $933K · 56 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 4 contractors listed · $904K reported
- Consistency: 12 of 12 current checks pass
- Schedules: 5 filed schedules · includes foreign activity and executive pay
- Filing history: 11 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 9 filed money-flow records
- 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Moderate — Sustainability: Operating margin scored 48/100.
- High — Sustainability: Total-asset coverage ratio scored 23/100.
- High — Sustainability: Officer compensation ratio scored 1/100.
- High — Sustainability: Liabilities to assets ratio scored 18/100.