State Forests Trust of Oregon
Nonprofit profile at a glance
- EIN
- 931261279
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Salem, OR, USA
- Phone
- 5032608394
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Forest Conservation
Reported finances
- Revenue
- $159,808
- Expenses
- $91,990
- Assets
- $523,122
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Highest reported compensation
- ERIN KELLY LAU (Executive Dir.): $62,232 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization supports recreation, education and interpretation activities in Oregon state forests promoting understanding and access for all, stewarding the legacy, magic and wonder for generations.
What it reported doing in 2024
During the year ended june 30, 2025, the trust provided funding and project support for the following projects:-- continued development of the wilson river trail extension-- scholarships for children and adults of color to attend and participate in outdoor education and recreation activities at the tillamook forest center, collaborating with another nonprofit serving bipoc communities, and -- volunteer recognitionin addition to supporting the tillamook forest center, the state forests trust also supported the construction and maintenance of: more than 175 miles of hiking/biking/horseback riding trails, and212 campsites. During fy2025, the trust helped the tillamook forest center and other Oregon state forest rei programs provide for:2472 education program participants,8506 interpretive program contacts, and64,609 visitors,31,608 campers, 64,608 nights of camping in Oregon state forests.during fy2025, the trust underwent a reorganization, in tandem with the reorganization of the Oregon deparement of forestry rei (recreation, education and interpretation) program. A strategic decision was made to focus on developing resources and long-term capacity building over short-term delivery of programs and services. This represents an investment in operational excellence.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 96% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 18
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 75
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 14.6%; rating input score 15
- Program expense ratio: 13.2%; rating input score 13
- Fundraising efficiency: $12.67 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- 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: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 42.4%; rating input score 89; 89th percentile among comparable filings
- Total-asset coverage ratio: 5.69; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 67.7%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: -12.1% per year; rating input score 0; 9th percentile among comparable filings
- Revenue growth: 2.4% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 0.8% per year; rating input score 100; 28th percentile among comparable filings
Details
- Where the money goes: 14.6% of revenue deployed · 13.2% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $12K in reported program spending
- Leadership: top reported pay $62K · 9 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 6 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 — Financial Efficiency: Mission deployment rate scored 15/100.
- High — Financial Efficiency: Program expense ratio scored 13/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Officer compensation ratio scored 2/100.