Outreach, education, and grantmaking in support of responsible forest management worldwide. Fsc I&p builds partnerships to protect the world's forests.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$154K 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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FY2020 · 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 $610K a year · 20% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$154K
to officers and key staff · 21% of spending
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
18 mo
of spending, in cash
Looks good: 17.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $186K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$184K
16% of total assets
Looks good: liabilities are 16% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$648K
Spent
$731K
To programs
73%
Net assets
$994K
By yearFY2020–FY2024
Revenue
$648K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$648K
FY2021$1.4M
FY2022$3.9M
FY2023$4.6M
FY2024$5.1M
Expenses
$731K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$731K
FY2021$1.4M
FY2022$2.3M
FY2023$3.6M
FY2024$4.5M
Net assets
$994K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$994K
FY2021$997K
FY2022$2.6M
FY2023$3.7M
FY2024$4.2M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Mar 2017.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $531K Management & general 23% · $168K Fundraising 4% · $32K

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

7 people listed on the 990; $154K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$154,307Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Mark Smith’s $190K as Executive Director is at the 79th percentile of top reported officer pay among 1690 $1–10M philanthropy & grantmaking 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 · 7 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mark Smith$189,731$179,774———
Mark a Smith——$171,870$170,000$154,307
Kenneth Scot McQueen$162,788$154,009$146,833——
Helen Gonzalez Villatoro$150,940————
Kate Silverman Larsen$127,501————
Benjamin White$125,000————
Sharon London$113,436$107,100$101,450——

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 15aYes

Programs and updates

Supports responsible forest management worldwide through outreach, education, and grants.

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Provided by the organization

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1 program · $531K · in their own filed words · FY2020
01

FSC I&P'S program is designed to enhance outreach, education, and collaboration around the mission of sustainable forest management worldwide. This work includes educating the public on the threats to forests posed by climate change, degradation, and biodiversity loss; designing programs to advance equity and sustainability; securing…

$531Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$186K
Grants paid · 2 grants · $110K · 2020–2024
US Working Group INCGA · FY2024$62,500
US Working Group INCGA · FY2020$47,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$648K
Ln 12
Gifts and grantsLn 1h$444K
Fees for servicesLn 2g$200K
Investment incomeLn 3$4K
Money outPt IX
$731K
Ln 25
Programscol B$531K
Managementcol C$168K
Fundraisingcol D$32K
Owns and owesPt X
$994K
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$1.2M
LiabilitiesLn 26$184K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$444K
Fees for servicesLn 2g$200K
Investment incomeLn 3$4K
Total revenueLn 12$648K
Assets in detailPt X, end of year
CashLn 1$1.0M
SavingsLn 2$76K
Cash and savings togetherLn 1–2$1.1M
Total assetsLn 16$1.2M
LiabilitiesLn 26$184K
Net assetsLn 32$994K
OperationsPt I, VI
EmployeesI 517
VolunteersI 69
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3More from this return
Abroad and in kindSch F, M
Grants to other countriesSch F Pt II–III$181K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$909K$1.1M
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$31K$184K
Net assetsLn 32$1.1M$994K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$48K$48K
Grants and assistance to foreign recipientsLn 3$181K$181K
Pay of current officers, directors and key staffLn 5$172K$120K$25K$27K
Other salaries and wagesLn 7$140K$77K$63K$1K
Pension plan contributionsLn 8$4K$2K$2K$86
Other employee benefitsLn 9$34K$23K$9K$1K
Payroll taxesLn 10$25K$17K$6K$2K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$44K$44K
Other fees for servicesLn 11g$5K$2K$4K
Office expensesLn 13$5K$2K$3K$325
Information technologyLn 14$35K$32K$2K
OccupancyLn 16$15K$14K$425
TravelLn 17$13K$13K$199$44
Travel and entertainment for public officialsLn 18$280$280
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$6K$6K
Total functional expensesLn 25$731K$531K$168K$32K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 4, 2025 $5.1M$4.5M$547K$4.2M 990 PDF
FY2023Filed with the IRS Oct 25, 2024 $4.6M$3.6M$1.0M$3.7M 990 PDF
FY2022Filed with the IRS Oct 31, 2023 $3.9M$2.3M$1.5M$2.6M 990 PDF
FY2021Filed with the IRS Jul 27, 2022 $1.4M$1.4M$3K$997K 990 PDF
FY2020 ViewingFiled with the IRS Nov 15, 2021 $648K$731K−$84K$994K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $647,783 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,482,082$444,202
I-9 Program service revenuePrior year $242,870$199,975
I-10 Investment incomePrior year $10,870$3,606
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,735,822$647,783
I-13 Grants and similar amounts paidPrior year $82,000$229,085
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $454,518$375,688
I-16a Professional fundraising feesPrior year $3,373$0
I-17 Other expensesPrior year $92,558$126,625
I-18 Total expensesPrior year $632,449$731,398
I-19 Revenue less expensesPrior year $1,103,373−$83,615
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $647,783 across 5 lines filed
VIII-1f All other contributions, gifts and grants$444,202
VIII-1h Total contributions, gifts and grants$444,202
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $199,975$199,975
VIII-3 Investment incomeExcluded from tax $3,606$3,606
VIII-12 Total revenueRelated to mission $199,975 · Unrelated business $0 · Excluded from tax $3,606$647,783
Part IX · Statement of functional expenses $731,398 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $47,915$47,915
IX-3 Grants and assistance to foreign recipientsPrograms $181,170$181,170
IX-5 Pay of current officers, directors and key staffPrograms $119,702 · Management $25,282 · Fundraising $27,002$171,986
IX-7 Other salaries and wagesPrograms $76,764 · Management $62,553 · Fundraising $1,060$140,377
IX-8 Pension plan contributionsPrograms $1,820 · Management $2,400 · Fundraising $86$4,306
IX-9 Other employee benefitsPrograms $22,775 · Management $9,441 · Fundraising $1,426$33,642
IX-10 Payroll taxesPrograms $17,420 · Management $5,603 · Fundraising $2,354$25,377
IX-11b Legal feesManagement $2,069$2,069
IX-11c Accounting feesManagement $44,010$44,010
IX-11g Other fees for servicesPrograms $1,568 · Management $3,699$5,267
IX-13 Office expensesPrograms $1,741 · Management $3,248 · Fundraising $325$5,314
IX-14 Information technologyPrograms $32,453 · Management $2,087$34,540
IX-16 OccupancyPrograms $14,213 · Management $425$14,638
IX-17 TravelPrograms $12,932 · Management $199 · Fundraising $44$13,175
IX-18 Travel and entertainment for public officialsPrograms $280$280
IX-23 InsuranceManagement $1,332$1,332
IX-24 Other expenses (24a–d)Management $6,000$6,000
IX-25 Total functional expensesPrograms $530,753 · Management $168,348 · Fundraising $32,297$731,398
Part X · Balance sheet $1,177,559 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $54,784$1,009,530
X-2 Savings and temporary cash investmentsStart of year $854,277$76,361
X-4 Accounts receivable$91,668
X-16 Total assetsStart of year $1,109,061$1,177,559
X-17 Accounts payable and accrued expensesStart of year $3,459$28,539
X-18 Grants payableStart of year $28,000$155,033
X-26 Total liabilitiesStart of year $31,459$183,572
X-27 Net assets without donor restrictionsStart of year $994,929$777,086
X-28 Net assets with donor restrictionsStart of year $82,673$216,901
X-32 Total net assets or fund balancesStart of year $1,077,602$993,987
X-33 Total liabilities and net assetsStart of year $1,109,061$1,177,559
Part XI · Reconciliation of net assets $993,987 net assets at year end
XI-1 Total revenue$647,783
XI-2 Total expenses$731,398
XI-3 Revenue less expenses−$83,615
XI-4 Net assets at start of year$1,077,602
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$993,987

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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