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.
86¢ of each $1 spent went to programs.
$441K 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
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
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$441K
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
5 mo
of spending, in cash
Looks good: 4.6 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
$97K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.6M
+20% vs prior year
Spent
$3.6M
To programs
86%
Net assets
$3.7M
By yearFY2020–FY2024
Revenue
$4.6M
FY2023▲ +20%
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
$3.6M
FY2023▲ +55%
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
$3.7M
FY2023▲ +42%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

Give Claim
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 Mar 2017.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $3.1M Management & general 12% · $428K Fundraising 2% · $60K

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

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990; $441K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$179,774Pt VII · Sec A
Senior Technology Officer
$154,009Pt VII · Sec A
Development Director
$107,100Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$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.

See Fsc I&p executive salaries →

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.

Questions for Fsc I&p

Tap to ask. Fsc I&p sees how many people are interested.

Your first name shows with your question. Fsc I&p answers here, for everyone.

1 program · $3.1M · in their own filed words · FY2023
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.

$3.1Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$4.6M
Ln 12
Gifts and grantsLn 1h$2.9M
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$9K
Money outPt IX
$3.6M
Ln 25
Programscol B$3.1M
Managementcol C$428K
Fundraisingcol D$60K
Owns and owesPt X
$3.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$3.8M
LiabilitiesLn 26$97K
PeoplePt VI, VII
8
listed · VII A
PaidVII A3
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.9M
Government grantsLn 1e$178K
Noncash giftsLn 1g$1.9M
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$9K
Total revenueLn 12$4.6M
Assets in detailPt X, end of year
CashLn 1$814K
SavingsLn 2$552K
Cash and savings togetherLn 1–2$1.4M
Land, buildings, equipmentLn 10c$8K
Other assetsLn 15$1.3M
Total assetsLn 16$3.8M
LiabilitiesLn 26$97K
Net assetsLn 32$3.7M
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$53K
Noncash gifts receivedSch M Pt I$1.9M
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$947K$1.4M
Land, buildings, equipmentLn 10c$3K$8K
Total assetsLn 16$3.3M$3.8M
LiabilitiesLn 26$665K$97K
Net assetsLn 32$2.6M$3.7M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$53K$53K
Pay of current officers, directors and key staffLn 5$198K$130K$59K$10K
Other salaries and wagesLn 7$749K$487K$226K$37K
Pension plan contributionsLn 8$17K$12K$4K$890
Other employee benefitsLn 9$95K$67K$23K$5K
Payroll taxesLn 10$77K$54K$19K$4K
Legal feesLn 11b$8K$8K
Accounting feesLn 11c$25K$25K
Other fees for servicesLn 11g$172K$165K$7K
Office expensesLn 13$9K$975$7K$621
Information technologyLn 14$4K$29$4K
OccupancyLn 16$35K$35K
TravelLn 17$71K$66K$2K$3K
Conferences, conventions and meetingsLn 19$114$114
Depreciation, depletion and amortizationLn 22$186K$183K$3K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$1.9M$1.9M$3K
Total functional expensesLn 25$3.6M$3.1M$428K$60K

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
FY2023 ViewingFiled 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
FY2020Filed with the IRS Nov 15, 2021 $648K$731K−$84K$994K 990 PDF

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 FY2023 990 (6 parts)
Part I · Summary $4,637,207 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,870,612$2,865,756
I-9 Program service revenuePrior year $999,542$1,762,079
I-10 Investment incomePrior year $416$9,372
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $3,870,570$4,637,207
I-13 Grants and similar amounts paidPrior year $326,521$53,429
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $789,634$1,136,538
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,210,547$2,405,739
I-18 Total expensesPrior year $2,326,702$3,595,706
I-19 Revenue less expensesPrior year $1,543,868$1,041,501
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $4,637,207 across 7 lines filed
VIII-1e Government grants$177,552
VIII-1f All other contributions, gifts and grants$2,688,204
VIII-1g Noncash contributions (included above)$1,890,000
VIII-1h Total contributions, gifts and grants$2,865,756
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,762,079$1,762,079
VIII-3 Investment incomeExcluded from tax $9,372$9,372
VIII-12 Total revenueRelated to mission $1,762,079 · Unrelated business $0 · Excluded from tax $9,372$4,637,207
Part IX · Statement of functional expenses $3,595,706 across 17 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $53,429$53,429
IX-5 Pay of current officers, directors and key staffPrograms $129,597 · Management $58,619 · Fundraising $9,725$197,941
IX-7 Other salaries and wagesPrograms $487,057 · Management $225,752 · Fundraising $36,577$749,386
IX-8 Pension plan contributionsPrograms $11,951 · Management $4,182 · Fundraising $890$17,023
IX-9 Other employee benefitsPrograms $66,561 · Management $23,291 · Fundraising $4,957$94,809
IX-10 Payroll taxesPrograms $54,324 · Management $19,010 · Fundraising $4,045$77,379
IX-11b Legal feesManagement $7,816$7,816
IX-11c Accounting feesManagement $24,910$24,910
IX-11g Other fees for servicesPrograms $164,576 · Management $7,049$171,625
IX-13 Office expensesPrograms $975 · Management $7,492 · Fundraising $621$9,088
IX-14 Information technologyPrograms $29 · Management $3,832$3,861
IX-16 OccupancyManagement $35,388$35,388
IX-17 TravelPrograms $66,224 · Management $1,611 · Fundraising $2,704$70,539
IX-19 Conferences, conventions and meetingsPrograms $114$114
IX-22 Depreciation, depletion and amortizationPrograms $182,848 · Management $3,452$186,300
IX-23 InsuranceManagement $2,458$2,458
IX-24 Other expenses (24a–d)Programs $1,890,275 · Management $3,365$1,893,640
IX-25 Total functional expensesPrograms $3,107,960 · Management $428,227 · Fundraising $59,519$3,595,706
Part X · Balance sheet $3,792,353 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $751,656$814,196
X-2 Savings and temporary cash investmentsStart of year $195,540$552,187
X-3 Pledges and grants receivableStart of year $262,077$474,762
X-4 Accounts receivableStart of year $468,770$530,896
X-10c Land, buildings and equipment, netStart of year $2,982$7,939
X-14 Intangible assetsStart of year $335,221$152,373
X-15 Other assetsStart of year $1,260,000$1,260,000
X-16 Total assetsStart of year $3,276,246$3,792,353
X-17 Accounts payable and accrued expensesStart of year $319,777$43,397
X-18 Grants payableStart of year $301,486$54,068
X-26 Total liabilitiesStart of year $665,258$97,465
X-27 Net assets without donor restrictionsStart of year $2,567,631$3,277,805
X-28 Net assets with donor restrictionsStart of year $43,357$417,083
X-32 Total net assets or fund balancesStart of year $2,610,988$3,694,888
X-33 Total liabilities and net assetsStart of year $3,276,246$3,792,353
Part XI · Reconciliation of net assets $3,694,888 net assets at year end
XI-1 Total revenue$4,637,207
XI-2 Total expenses$3,595,706
XI-3 Revenue less expenses$1,041,501
XI-4 Net assets at start of year$2,610,988
XI-9 Other changes in net assets$42,399
XI-10 Net assets at end of year$3,694,888

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

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