National Association of State Fore… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Principal Officer

James J Farrell

Phone

2026245415

Tax Period

2023-10-01 to 2024-09-30

National Association of State Foresters, founded in 1997, is a community nonprofit that reported $7.0M in total revenue in fiscal year 2023. Revenue surged 35% from the prior year, signaling strong growth momentum.

Mission

Between federal government and forestry groups on forestry matters to develop and promote programs and activities, which will advance forest stewardship and use of forest resources.

Program Service Accomplishments

Program 1

To bring together the forestry officials of the fifty states and the related territories for the discussion of problems and opportunites of mutual interest.

Program 2

To promote coorperation in forestry matters between states and territories as well as between the government and private forestry groups.

Program 3

To discuss, develop, and educate about programs and activities which will advance the practice of sustainable forestry and the conservation and protection of forest land and associated resources.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $6,700,811

Program Service Revenue $212,398

Investment Income $623

Other Revenue $44,418

TOTAL REVENUE $6,958,250

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,231,639

Fundraising Expenses $0

Other Expenses $5,700,758

TOTAL EXPENSES $6,932,397

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,958,250	$5,162,388	+0.3%
Expenses	$6,932,397	$5,166,108	+0.3%
Net Income	$25,853	$-3,720	-7.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$326,209

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Patty Cormier	President	2.00	Officer Director	$0	$0	$0
Jason Hartman	Vice President	2.00	Officer Director	$0	$0	$0
Russell Bozeman	Treasurer	2.00	Officer Director	$0	$0	$0
Scott Phillips	Past President	2.00	Officer Director	$0	$0	$0
Earl Eutsler	President, NMSFA	2.00	Director	$0	$0	$0
John Erixson	Chair, CWSF	2.00	Director	$0	$0	$0
Rob Farrell	Chair, SGSF	2.00	Director	$0	$0	$0
James Farrell	Executive Director	40.00	Officer	$163,512	$15,232	$178,744
Rafael Chapman	Chief Financial Officer	40.00	Officer	$144,265	$3,200	$147,465
Keith Smith	Sr. VP of Fire Technology	40.00	Highest	$143,580	$0	$143,580
Sheridan Davis	Communications Director	40.00	Highest	$105,051	$3,249	$108,300

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$6,958,250	$6,932,397	$4,723,693	$25,853
2023	$5,162,388	$5,166,108	$4,505,218	$-3,720
2022	$3,502,269	$3,447,969	$2,781,849	$54,300
2021	$2,706,192	$2,764,628	$2,438,725	$-58,436
2020	$3,681,036	$3,350,227	$2,420,622	$330,809
2019	$3,439,634	$3,238,885	$2,134,299	$200,749
2018	$3,211,991	$3,068,846	$1,989,665	$143,145

National Association of State Foresters