Spencer County Memorial Forest Asso

Nonprofit profile at a glance

EIN
356042196
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2009
Location
Fulda, IN, USA
Phone
8126080202
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$5,188
Expenses
$7,759
Assets
$138,782

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • RICH PETERS (PRESIDENT)

People named in this filing

  • RICH PETERS (PRESIDENT)
  • JEREMY WERNE (SECRETARY)
  • BRENT BEIER (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To establish a forest in spencer county Indiana to teach by example as well as by precept the practicability of reforesting along with providing proper forest management and water conservation.

What it reported doing in 2025

To establish a forest in spencer county Indiana to teach by example as well as by precept the practicability of reforesting along with providing propert forest management and water conservsation.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 3
  • Transparency & Controls: 82
  • Sustainability: 40
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.4%; rating input score 5
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -49.6%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 17.89; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -14.3% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 5.4% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 5/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.