Lumberjack Resource Conservation and Development Council FY2023 filing

Tax-deductible

Rhinelander, WI501(c)(3)EnvironmentEIN 39-1451327Revenue $1.2M in FY2023

On file with the IRSlumberjackrcd.org315 Soneida Ave Ste 206, 54501-0000 · Rhinelander, WITax-exempt since Apr 1995Publicly supported — 509(a)(2)

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Lumberjack Resource Conservation & Development Council, INC., a multi- county, nonprofit in northeastern wisconsin, strives to enhance area natural resources, promote a higher standard of living and improve the quality of life for area citizens by fostering partnerships between public and private sectors and strategically investing in area natural resources.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$57K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $19K a year · 2% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$57K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$69K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
+12% vs prior year
Spent
$1.2M
To programs
82%
Net assets
$996K
By yearFY2020–FY2024
Revenue
$1.2M
FY2023▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$818K
FY2021$1.1M
FY2022$1.1M
FY2023$1.2M
FY2024$1.3M
Expenses
$1.2M
FY2023▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$839K
FY2021$1.0M
FY2022$1.1M
FY2023$1.2M
FY2024$1.2M
Net assets
$996K
FY2023▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$920K
FY2021$943K
FY2022$981K
FY2023$996K
FY2024$1.0M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $997K Management & general 18% · $212K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $57K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$57,462Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Tracy Beckman’s $75K as Executive Di is at the 10th percentile of top reported officer pay among 1851 $1–10M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Tracy Beckman$75,125$57,462$48,632$43,189$41,395
Claudia Baker————$1,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Enhances natural resources and quality of life through public-private partnerships and strategic investments.

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Provided by the organization

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3 programs · $840K · in their own filed words · FY2023
01

Forest Inventory and Analysis

Conduct forest health monitoring, forest inventory analysis, and wisconsin continuous forest inventory and urban forest inventory programs.

$558Kprogram expense
02

Wisconsin Continuous Forest Inventory

Report conditions of each of the state forests on an annual basis to ensure the state forests are being managed under sustainable forest principals to provide a full range of benefits to current and future forest users.

$201Kprogram expense
03

Wisconsin Headwaters Invasives Partnership

Cooperative invasive species management area that encompasses lincoln, oneida and vilas counties in wisconsin. The group creates education and outreach information about the threats posed by terrestrial invasive species (tis) such as garlic mustard.

$81Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2021
Total grants receivedfrom 1 funder$9K
Grants paid · 6 grants · $51K · 2023–2024
WamscoFY2024$6,441
Town of PhelpsFY2023$10,000
WamscoFY2023$7,500
Town of SpruceFY2023$6,823

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Fees for servicesLn 2g$1.2M
Other incomeLn 4–11$18K
Investment incomeLn 3$8K
Money outPt IX
$1.2M
Ln 25
Programscol B$997K
Managementcol C$212K
Owns and owesPt X
$996K
net assets · Ln 32
Cash and savingsLn 1–2$569K
Total assetsLn 16$1.1M
LiabilitiesLn 26$69K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$8K
Other incomeLn 4–11$18K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$364K
SavingsLn 2$205K
Cash and savings togetherLn 1–2$569K
Land, buildings, equipmentLn 10c$104K
Other assetsLn 15$237K
Total assetsLn 16$1.1M
LiabilitiesLn 26$69K
Net assetsLn 32$996K
OperationsPt I, VI
EmployeesI 516
VolunteersI 663
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$504K$569K
Land, buildings, equipmentLn 10c$56K$104K
Total assetsLn 16$1.1M$1.1M
LiabilitiesLn 26$85K$69K
Net assetsLn 32$981K$996K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$53K$53K
Pay of current officers, directors and key staffLn 5$57K$56K$2K
Other salaries and wagesLn 7$553K$536K$17K
Pension plan contributionsLn 8$17K$17K$512
Other employee benefitsLn 9$100K$97K$3K
Payroll taxesLn 10$51K$49K$2K
Accounting feesLn 11c$14K$14K
Other fees for servicesLn 11g$132K$132K
Advertising and promotionLn 12$15K$15K
Office expensesLn 13$33K$27K$6K
Information technologyLn 14$2K$1K$329
OccupancyLn 16$13K$13K
TravelLn 17$98K$86K$12K
Conferences, conventions and meetingsLn 19$3K$2K$722
Depreciation, depletion and amortizationLn 22$28K$26K$1K
InsuranceLn 23$26K$22K$4K
Other expenses (24a–d)Ln 24$14K$9K$5K
Total functional expensesLn 25$1.2M$997K$212K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.3M$1.2M$36K$1.0M 990 PDF
FY2023 Viewing $1.2M$1.2M$13K$996K 990 PDF
FY2022 $1.1M$1.1M$43K$981K 990 PDF
FY2021 $1.1M$1.0M$24K$943K 990 PDF
FY2020 $818K$839K−$21K$920K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $1,222,128 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,532$2,169
I-9 Program service revenuePrior year $1,063,327$1,193,762
I-10 Investment incomePrior year $10,110$8,003
I-11 Other revenuePrior year $16,294$18,194
I-12 Total revenuePrior year $1,094,263$1,222,128
I-13 Grants and similar amounts paid$53,148
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $743,494$778,482
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $308,142$377,312
I-18 Total expensesPrior year $1,051,636$1,208,942
I-19 Revenue less expensesPrior year $42,627$13,186
Part VI · Governance 14 of 14 board members independent, 1 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,222,128 across 7 lines filed
VIII-1b Membership dues$2,000
VIII-1f All other contributions, gifts and grants$169
VIII-1h Total contributions, gifts and grants$2,169
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,193,762$1,193,762
VIII-3 Investment incomeExcluded from tax $8,003$8,003
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $18,194$18,194
VIII-12 Total revenueRelated to mission $1,211,956 · Excluded from tax $8,003$1,222,128
Part IX · Statement of functional expenses $1,208,942 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $53,148$53,148
IX-5 Pay of current officers, directors and key staffPrograms $55,738 · Management $1,724$57,462
IX-7 Other salaries and wagesPrograms $536,393 · Management $16,589$552,982
IX-8 Pension plan contributionsPrograms $16,564 · Management $512$17,076
IX-9 Other employee benefitsPrograms $96,947 · Management $2,998$99,945
IX-10 Payroll taxesPrograms $49,486 · Management $1,531$51,017
IX-11c Accounting feesManagement $14,034$14,034
IX-11g Other fees for servicesManagement $131,598$131,598
IX-12 Advertising and promotionPrograms $15,310$15,310
IX-13 Office expensesPrograms $26,642 · Management $6,432$33,074
IX-14 Information technologyPrograms $1,314 · Management $329$1,643
IX-16 OccupancyManagement $12,600$12,600
IX-17 TravelPrograms $85,707 · Management $12,236$97,943
IX-19 Conferences, conventions and meetingsPrograms $2,165 · Management $722$2,887
IX-22 Depreciation, depletion and amortizationPrograms $26,209 · Management $1,382$27,591
IX-23 InsurancePrograms $22,399 · Management $3,953$26,352
IX-24 Other expenses (24a–d)Programs $9,282 · Management $4,998$14,280
IX-25 Total functional expensesPrograms $997,304 · Management $211,638 · Fundraising $0$1,208,942
Part X · Balance sheet $1,065,045 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $417,777$363,544
X-2 Savings and temporary cash investmentsStart of year $86,630$205,442
X-3 Pledges and grants receivableStart of year $237,079$138,667
X-9 Prepaid expenses and deferred chargesStart of year $30,477$16,142
X-10c Land, buildings and equipment, netStart of year $56,209$104,032
X-15 Other assetsStart of year $233,138$237,218
X-16 Total assetsStart of year $1,065,706$1,065,045
X-17 Accounts payable and accrued expensesStart of year $85,184$69,297
X-26 Total liabilitiesStart of year $85,184$69,297
X-27 Net assets without donor restrictionsStart of year $980,522$995,748
X-32 Total net assets or fund balancesStart of year $980,522$995,748
X-33 Total liabilities and net assetsStart of year $1,065,706$1,065,045
Part XI · Reconciliation of net assets $995,748 net assets at year end
XI-1 Total revenue$1,222,128
XI-2 Total expenses$1,208,942
XI-3 Revenue less expenses$13,186
XI-4 Net assets at start of year$980,522
XI-9 Other changes in net assets$2,040
XI-10 Net assets at end of year$995,748

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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