The Stewardship Network FY2023 filing

Tax-deductible

Ann Arbor, MI501(c)(3)EnvironmentEIN 56-2471470

The Stewardship Networks mission is to connect, equip, and mobilize people and organizations to care for land and water in their communities. See Schedule O for additional information.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$94K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

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
3 of 5
filings with a surplus
Average surplus $85K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$94K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $44K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$152K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
-36% vs prior year
Spent
$1.6M
To programs
85%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$1.1M
FY2023▼ -36%
Revenue by fiscal year
FY2020$600K
FY2021$1.9M
FY2022$1.8M
FY2023$1.1M
FY2024$917K
Expenses
$1.6M
FY2023▲ +6%
Expenses by fiscal year
FY2020$572K
FY2021$750K
FY2022$1.5M
FY2023$1.6M
FY2024$1.5M
Net assets
$1.1M
FY2023▼ -27%
Net assets by fiscal year
FY2020$106K
FY2021$1.2M
FY2022$1.5M
FY2023$1.1M
FY2024$508K

From the FY2023 Form 990 · 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 Dec 2004.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $1.3M Management & general 11% · $175K Fundraising 4% · $68K

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

Who runs it and what they're paid

10 people listed on the 990; $94K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director and President
$94,113Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Lisa Brush’s $118K as Executive Director and President is at the 89th percentile of top reported officer pay among 1989 $100K–1M 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Lisa Brush$118,450$94,113$105,000$105,000$101,250

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.

See The Stewardship Network executive salaries →

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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 15aYes

Programs and updates

Connects, equips, and mobilizes people to care for local land and water.

Provided by the organization

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3 program services account for $1.3M of program spending, described in the organization's own filed words · FY2023.
01

EQUIP Member Communities Program The Stewardship Network provides backbone support and technology systems to TSN Member Communities across the nation. Our approach builds inclusivity and diversity into land stewardship efforts and we fully embrace the unique supporting role we play in sparking change through these team efforts.

$784Kprogram expense
02

MOBILIZE Collaborative Stewardship Services The Stewardship Network was heavily involved with several important collaborative stewardship projects with partners across five states. These projects included but were not limited to Collaborating Well capacity support, California Landscape Stewardship Network capacity support, Duluth CISMA…

$302Kprogram expense
03

CONNECT Learning Engagement Program The Stewardship Network has become an enormous nexus of relevant, specialized knowledge through decades of successful collaboration. While that hard-earned wisdom is leveraged all year long in service of our Member Communities, we continue to dedicate a meaningful portion of our energy to sharing these…

$239Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$44K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Gifts and grantsLn 1h$881K
Fees for servicesLn 2g$256K
Other incomeLn 4–11$11K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.3M
Managementcol C$175K
Fundraisingcol D$68K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$573K
Total assetsLn 16$1.3M
LiabilitiesLn 26$152K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$881K
Government grantsLn 1e$23K
Fees for servicesLn 2g$256K
Investment incomeLn 3$324
Other incomeLn 4–11$11K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$99K
SavingsLn 2$474K
Cash and savings togetherLn 1–2$573K
Other assetsLn 15$15K
Total assetsLn 16$1.3M
LiabilitiesLn 26$152K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 58
VolunteersI 63,000
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$976K$573K
Total assetsLn 16$1.6M$1.3M
LiabilitiesLn 26$57K$152K
Net assetsLn 32$1.5M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$97K$48K$24K$24K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$461K$394K$36K$31K
Pension plan contributionsLn 8$10K$9K$665$548
Other employee benefitsLn 9$23K$19K$2K$2K
Payroll taxesLn 10$46K$36K$5K$4K
Management feesLn 11a$0
Legal feesLn 11b$627$627
Accounting feesLn 11c$48K$48K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$494K$458K$36K$135
Advertising and promotionLn 12$500$405$30$65
Office expensesLn 13$21K$10K$6K$5K
Information technologyLn 14$29K$19K$9K$720
RoyaltiesLn 15$0
OccupancyLn 16$2K$2K$120$72
TravelLn 17$206K$206K$342
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$62K$62K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$5K$4K$486$486
InsuranceLn 23$4K$423$3K
Other expenses (24a–d)Ln 24$43K$43K
All other expensesLn 24e$15K$12K$3K$139
Total functional expensesLn 25$1.6M$1.3M$175K$68K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $917K$1.5M−$602K$508K 990 PDF
FY2023 Viewing $1.1M$1.6M−$419K$1.1M 990 PDF
FY2022 $1.8M$1.5M$312K$1.5M 990 PDF
FY2021 $1.9M$750K$1.1M$1.2M 990 PDF
FY2020 $600K$572K$28K$106K 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 (4 parts)
Part VIII · Statement of revenue $1,148,197 across 6 lines filed
Lines not itemized here account for $11,253 of total revenue; see the IRS return.
VIII-1e Government grants$23,036
VIII-1f All other contributions, gifts and grants$857,622
VIII-1h Total contributions, gifts and grants$880,658
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $255,962$255,962
VIII-3 Investment incomeExcluded from tax $324$324
VIII-12 Total revenueRelated to mission $267,215 · Excluded from tax $324$1,148,197
Part IX · Statement of functional expenses $1,567,198 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $48,468 · Management $24,234 · Fundraising $24,234$96,936
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $393,919 · Management $36,104 · Fundraising $31,049$461,072
IX-8 Pension plan contributionsPrograms $8,722 · Management $665 · Fundraising $548$9,935
IX-9 Other employee benefitsPrograms $19,342 · Management $1,772 · Fundraising $1,525$22,639
IX-10 Payroll taxesPrograms $36,277 · Management $4,906 · Fundraising $4,490$45,673
IX-11a Management fees$0
IX-11b Legal feesManagement $627$627
IX-11c Accounting feesManagement $48,335$48,335
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $458,332 · Management $35,748 · Fundraising $135$494,215
IX-12 Advertising and promotionPrograms $405 · Management $30 · Fundraising $65$500
IX-13 Office expensesPrograms $10,334 · Management $6,441 · Fundraising $4,530$21,305
IX-14 Information technologyPrograms $19,009 · Management $8,972 · Fundraising $720$28,701
IX-15 Royalties$0
IX-16 OccupancyPrograms $2,208 · Management $120 · Fundraising $72$2,400
IX-17 TravelPrograms $206,067 · Management $342$206,409
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $61,780$61,780
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $3,885 · Management $486 · Fundraising $486$4,857
IX-23 InsurancePrograms $423 · Management $3,287$3,710
IX-24 Other expenses (24a–d)Programs $43,248$43,248
IX-24e All other expensesPrograms $12,155 · Management $2,562 · Fundraising $139$14,856
IX-25 Total functional expensesPrograms $1,324,574 · Management $174,631 · Fundraising $67,993$1,567,198
Part X · Balance sheet $1,259,909 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $137,591$99,110
X-2 Savings and temporary cash investmentsStart of year $838,471$473,585
X-3 Pledges and grants receivableStart of year $573,289$597,848
X-4 Accounts receivable$48,718
X-9 Prepaid expenses and deferred chargesStart of year $13,805$25,318
X-15 Other assetsStart of year $13,735$15,330
X-16 Total assetsStart of year $1,581,748$1,259,909
X-17 Accounts payable and accrued expensesStart of year $34,201$84,158
X-19 Deferred revenueStart of year $22,577$68,187
X-26 Total liabilitiesStart of year $56,778$152,345
X-27 Net assets without donor restrictionsStart of year $61,571−$239,847
X-28 Net assets with donor restrictionsStart of year $1,463,399$1,347,411
X-32 Total net assets or fund balancesStart of year $1,524,970$1,107,564
X-33 Total liabilities and net assetsStart of year $1,581,748$1,259,909
Part XI · Reconciliation of net assets $1,107,564 net assets at year end
XI-1 Total revenue$1,148,197
XI-2 Total expenses$1,567,198
XI-3 Revenue less expenses−$419,001
XI-4 Net assets at start of year$1,524,970
XI-5 Net unrealized gains (losses) on investments$1,595
XI-10 Net assets at end of year$1,107,564

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

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