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.
79¢ of each $1 spent went to programs.
$170K 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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FY2021 · 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
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$170K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 7.7 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
$493K
33% of total assets
Looks good: liabilities are 33% 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
$1.4M
+113% vs prior year
Spent
$1.4M
To programs
79%
Net assets
$997K
By yearFY2020–FY2024
Revenue
$1.4M
FY2021▲ +113%
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
$1.4M
FY2021▲ +88%
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
$997K
FY2021+0.3%
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 FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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

79 cents of each dollar spent went to programs.

Program services 79% · $1.1M Management & general 18% · $253K Fundraising 2% · $34K

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; $170K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$170,000Pt 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
$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 · $1.1M · in their own filed words · FY2021
01

FSC I&P builds partnerships alongside the global forest stewardship council network and others accelerating the protection of healthy and resilient forests. We take a collaborative approach to finding common goals between programs and partners.

$1.1Mprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.1M
Fees for servicesLn 2g$244K
Investment incomeLn 3$79
Money outPt IX
$1.4M
Ln 25
Programscol B$1.1M
Managementcol C$253K
Fundraisingcol D$34K
Owns and owesPt X
$997K
net assets · Ln 32
Cash and savingsLn 1–2$885K
Total assetsLn 16$1.5M
LiabilitiesLn 26$493K
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$1.1M
Government grantsLn 1e$79K
Noncash giftsLn 1g$590K
Fees for servicesLn 2g$244K
Investment incomeLn 3$79
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$622K
SavingsLn 2$263K
Cash and savings togetherLn 1–2$885K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$1.5M
LiabilitiesLn 26$493K
Net assetsLn 32$997K
OperationsPt I, VI
EmployeesI 517
VolunteersI 69
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Grants to other countriesSch F Pt II–III$646K
Noncash gifts receivedSch M Pt I$590K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.1M$885K
Land, buildings, equipmentLn 10c$0$3K
Total assetsLn 16$1.2M$1.5M
LiabilitiesLn 26$184K$493K
Net assetsLn 32$994K$997K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$522$522
Grants and assistance to foreign recipientsLn 3$646K$646K
Pay of current officers, directors and key staffLn 5$188K$121K$55K$11K
Other salaries and wagesLn 7$289K$183K$90K$16K
Pension plan contributionsLn 8$10K$7K$3K$612
Other employee benefitsLn 9$50K$32K$15K$3K
Payroll taxesLn 10$41K$26K$12K$2K
Accounting feesLn 11c$30K$30K
Other fees for servicesLn 11g$6K$3K$3K
Office expensesLn 13$5K$122$5K$420
Information technologyLn 14$44K$42K$2K
OccupancyLn 16$18K$17K$425
TravelLn 17$12K$9K$2K$305
Conferences, conventions and meetingsLn 19$415$165$250
Depreciation, depletion and amortizationLn 22$30K$30K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$7K$3K$4K
Total functional expensesLn 25$1.4M$1.1M$253K$34K

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
FY2021 ViewingFiled with the IRS Jul 27, 2022 $1.4M$1.4M$3K$997K 990 PDF
FY2020Filed 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 M · Noncash J · Pay O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $1,381,330 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $444,202$1,137,555
I-9 Program service revenuePrior year $199,975$243,696
I-10 Investment incomePrior year $3,606$79
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $647,783$1,381,330
I-13 Grants and similar amounts paidPrior year $229,085$646,722
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $375,688$577,771
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $126,625$153,704
I-18 Total expensesPrior year $731,398$1,378,197
I-19 Revenue less expensesPrior year −$83,615$3,133
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,381,330 across 7 lines filed
VIII-1e Government grants$79,052
VIII-1f All other contributions, gifts and grants$1,058,503
VIII-1g Noncash contributions (included above)$590,044
VIII-1h Total contributions, gifts and grants$1,137,555
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $243,696$243,696
VIII-3 Investment incomeExcluded from tax $79$79
VIII-12 Total revenueRelated to mission $243,696 · Unrelated business $0 · Excluded from tax $79$1,381,330
Part IX · Statement of functional expenses $1,378,197 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $522$522
IX-3 Grants and assistance to foreign recipientsPrograms $646,200$646,200
IX-5 Pay of current officers, directors and key staffPrograms $121,439 · Management $54,972 · Fundraising $11,346$187,757
IX-7 Other salaries and wagesPrograms $182,894 · Management $90,017 · Fundraising $16,223$289,134
IX-8 Pension plan contributionsPrograms $6,545 · Management $2,963 · Fundraising $612$10,120
IX-9 Other employee benefitsPrograms $32,491 · Management $14,708 · Fundraising $3,035$50,234
IX-10 Payroll taxesPrograms $26,212 · Management $11,865 · Fundraising $2,449$40,526
IX-11c Accounting feesManagement $30,161$30,161
IX-11g Other fees for servicesPrograms $2,614 · Management $3,286$5,900
IX-13 Office expensesPrograms $122 · Management $4,515 · Fundraising $420$5,057
IX-14 Information technologyPrograms $41,892 · Management $2,026$43,918
IX-16 OccupancyPrograms $17,100 · Management $425$17,525
IX-17 TravelPrograms $9,362 · Management $2,249 · Fundraising $305$11,916
IX-19 Conferences, conventions and meetingsPrograms $165 · Management $250$415
IX-22 Depreciation, depletion and amortizationManagement $30,475$30,475
IX-23 InsuranceManagement $1,332$1,332
IX-24 Other expenses (24a–d)Programs $3,000 · Management $4,005$7,005
IX-25 Total functional expensesPrograms $1,090,558 · Management $253,249 · Fundraising $34,390$1,378,197
Part X · Balance sheet $1,490,592 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $1,009,530$621,936
X-2 Savings and temporary cash investmentsStart of year $76,361$262,993
X-3 Pledges and grants receivableStart of year $91,668$84,612
X-10c Land, buildings and equipment, netStart of year $0$2,982
X-14 Intangible assets$518,069
X-16 Total assetsStart of year $1,177,559$1,490,592
X-17 Accounts payable and accrued expensesStart of year $28,539$22,589
X-18 Grants payableStart of year $155,033$84,000
X-19 Deferred revenue$323,895
X-24 Unsecured notes and loans payable$62,988
X-26 Total liabilitiesStart of year $183,572$493,472
X-27 Net assets without donor restrictionsStart of year $777,086$720,827
X-28 Net assets with donor restrictionsStart of year $216,901$276,293
X-32 Total net assets or fund balancesStart of year $993,987$997,120
X-33 Total liabilities and net assetsStart of year $1,177,559$1,490,592
Part XI · Reconciliation of net assets $997,120 net assets at year end
XI-1 Total revenue$1,381,330
XI-2 Total expenses$1,378,197
XI-3 Revenue less expenses$3,133
XI-4 Net assets at start of year$993,987
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$997,120

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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