Ohio Forestry Association Foundation Inc

Nonprofit profile at a glance

EIN
316050550
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2010, Form 990-T 2024
Location
Zanesville, OH, USA
Phone
8883887337
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$170,000
Expenses
$139,324
Assets
$746,109
Liabilities
$825

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ERIC DOLL (PRESIDENT)
  • JARED LUTE (1ST VICE PRESIDENT)
  • DON RAWN (2ND VICE PRESIDENT)
  • BRIAN JAMES (3RD VICE PRESIDENT)
  • JEFF JENKINS (PAST PRESIDENT)
  • JENNA REESE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JENNA REESE (EXECUTIVE DIRECTOR): $94,462 total reported compensation

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

Overview

Mission

Forest resource managment support; promote public awareness of Ohio's forestry related industries.

What it reported doing in 2024

Ohio tree farm program - individual forest management assistance, educational programs, sustainable woodland management demonstrations.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.

The verdict

STRONG - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 87
  • Accountability: 74
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.7%; rating input score 81
  • Program expense ratio: 91.9%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 92%; rating input score 92; 53rd 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: 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: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 5.36; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 80.7% of revenue deployed · 91.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $128K in reported program spending
  • Leadership: top reported pay $94K · 8 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.