North East State Foresters Association

Nonprofit profile at a glance

EIN
141737114
IRS 990 coverage
2021–2023
Forms available
Form 990 2023, Form 990-EZ 2020
Location
Concord, NH, USA
Phone
6032712214
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$210,107
Expenses
$254,201
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Highest reported compensation

  • CHARLES LEVESQUE (EXECUTIVE DI): $82,156 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The north east state foresters association (nefa) is the state foresters of Maine, New Hampshire, Vermont and New York cooperating with the usda forest service state and private forestry. Nefa was formed in the 1980s and has focused its work in this four-state region on areas where the missions of the individual state forestry agencies and state and private forestry meet and where joint action yields greater benefits to the forests of the region and the people who care about these forests than action by any individual state. Strategic plans were adopted in the 1990s and 2000s. This plan is an update from the 2008- 2013 plan based on new information and learnings and the adoption of the forest action plans at the state level since the last plan. These efforts and this strategic plan are designed to better allow nefa to secure public and private funds for its work. Nefa is a small organization that has and can continue to produce good information while not generally being the lead action

What it reported doing in 2023

Support sound stewardship of the forests of the nefa region to assure productive, healthy forests. Provide timely, credible regional information of consistently high quality, and support applied research that will enhance the health, productivity, and sustainability of forests across the nefa region in order to reach public officials, forest industry, environmental groups, private forest landowners, and other interested members of the public. Support the forest products industry in the region to assure markets for forest landowner harvests, jobs, and economic health in the rural areas of the region. Provide a forum for the nefa states for presentation and discussion of current resource issues and trends to reduce duplication, share experiences, attract and focus resources, and benefit from the strength of multi-state initiatives and partnerships where appropriate.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 8
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.5%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -21%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 32.3%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -9.2% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 13.6% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: -38.4% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $230K in reported program spending
  • Leadership: top reported pay $82K · 6 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2021 to 2023
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.