2023-09-11T15:52:42-05:00 2022-12-31 251637458 LOUIS PLUNG & COMPANY LLP 420 FT DUQUESNE BLVD STE 1900 PITTSBURGH PA 15222 990 2022-01-01 540846925 RUFFED GROUSE SOCIETY RUFF 4122644044 100 HIGH TOWER BOULEVARD 101 PITTSBURGH PA 15205 BENJAMIN JONES PRESIDENT AND CEO 4122644044 2023-08-29 1 BENJAMIN JONES 999009999 0 JOSEPH C ZOVKO P00299402 4122818771 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BENJAMIN JONES 101 HIGH TOWER BOULEVARD PITTSBURGH PA 15205 8791072 0 X WWW.RUFFEDGROUSESOCIETY.ORG X 1961 VA ESTABLISHED IN 1961, THE RUFFED GROUSE SOCIETY IS NORTH AMERICA'S FOREMOST (CONT. ON SCHEDULE O) 14 14 43 180 39200 0 4729616 3030368 0 0 521083 327183 1322229 2196172 6572928 5553723 0 0 0 0 1845191 2628886 0 0 167521 2103391 3184520 3948582 5813406 2624346 -259683 13438836 13455327 926769 2502380 12512067 10952947 X 1. ESTABLISHED IN 1961, THE RUFFED GROUSE SOCIETY UNITES CONSERVATIONISTS TO IMPROVE WILDLIFE HABITAT AND FOREST HEALTH AND PROMOTE A CONSERVATION ETHIC, ALL GROUNDED IN THE TENETS OF SCIENCE-BASED MANAGEMENT PRACTICES. 0 0 1580941 CHAPTER OPERATIONS: RGS CHAPTERS UNDERSTAND AND FURTHER THE ORGANIZATION'S MISSION TO IMPROVE WILDLIFE HABITAT, FOREST HEALTH AND PROMOTE CONSERVATION ETHICS. WITH THE HELP OF RGS ENGAGEMENT STAFF, CHAPTERS ORGANIZE VARIOUS ACTIVITIES INCLUDING EDUCATIONAL SEMINARS, HABITAT DAYS, YOUTH OUTINGS, SOCIAL EVENTS, UPLAND HUNTS, AND MEMBERSHIP MEETINGS. 2610116 53822 HABITAT PROJECTS: RGS WORKS WITH VARIOUS LANDOWNERS AND GOVERNMENT AGENCIES TO ENHANCE FOREST HABITAT FOR RUFFED GROUSE AND ALL FOREST WILDLIFE USING SCIENCE-SUPPORTED MANAGEMENT PRACTICES, AND GUIDED BY FOREST CONSERVATION DIRECTORS AND OTHER CONSERVATION DELIVERY STAFF EMPLOYED TO CARRY OUT THE ORGANIZATION'S HABITAT MISSION. 767076 0 MEMBERSHIP SERVICES: RGS COMMUNICATES AND EDUCATES MEMBERS ON HABITAT, FOREST MANAGEMENT AND UPLAND HUNTING THROUGH THE RUFFED GROUSE SOCIETY MAGAZINE, WEBSITE (WWW.RUFFEDGROUSESOCIETY.ORG), EMAIL AND SOCIAL MEDIA COMMUNICATION. 132265 401346 GENERAL EDUCATION AND OUTREACH: THE RGS RECRUITMENT PROGRAMS RECRUIT, RETAIN AND REACTIVATE CONSERVATIONISTS TO ENSURE CURRENT AND FUTURE FOREST STEWARDSHIP WORK THAT IS ESSENTIAL TO CREATING, PROTECTING AND RESTORING FOREST HEALTH AND FOREST DIVERSITY FOR RUFFED GROUSE, AMERICAN WOODCOCK, AND ALL FOREST WILDLIFE. 20276 RESEARCH; RGS PROVIDES FUNDING TO DEVELOP SOUND SCIENTIFIC MANAGEMENT PRACTICES THAT FOSTER DIVERSE, HEALTHY FORESTS FOR RUFFED GROUSE, AMERICAN WOODCOCK AND ALL FOREST WILDLIFE. 61102 ADVOCACY: RGS ADVOCATES FOR THE APPLICATION OF SOUND SCIENTIFIC PRINCIPLES IN WILDLIFE CONSERVATION, SUSTAINABLE FOREST MANAGEMENT, AND RECRUITMENT, REACTIVATION, AND RETENTION OF HUNTER CONSERVATIONISTS. 213643 401346 5171776 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 62 7 1 43 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AL AK AR CA CO CT FL GA HI IL KS KY MD MA MI MN MS NV NH NJ NM NY NC ND OH OR PA RI SC TN UT VA WA WV WI X X KIM SWISHER 4122624044 100 HIGH TOWER BOULEVARD SUITE 101 PITTSBURGH PA 15205 DAVID MOORE DIRECTOR 1.50 X 0 0 0 GEORGE RICH DIRECTOR 1.50 X 0 0 0 BRIAN W SMITH CHAIR 3.00 X X 0 0 0 JOSEPH LEHMANN DIRECTOR 1.50 X 0 0 0 TERRY WILSON DIRECTOR 1.50 X 0 0 0 JOSEPH M BYERS JR DIRECTOR 1.50 X 0 0 0 BRUCE A BENNETT DIRECTOR 1.50 X 0 0 0 SETH E DIZARD ESQ SECRETARY 3.00 X X 0 0 0 DAVID KURITZKY DIRECTOR 1.50 X 0 0 0 W STEPHEN MARITZ DIRECTOR 1.50 X 0 0 0 ROY SMITH DIRECTOR 1.50 X 0 0 0 JULIE SANDSTROM VICE CHAIR 3.00 X X 0 0 0 TRACY LEE DIRECTOR 1.50 X 0 0 0 ED SHUFORD TREASURER 3.00 X X 0 0 0 KIMBERLY D SWISHER FINANCE & ADMINISTRATION D 40.00 X 73691 0 33791 BENJAMIN C JONES PRESIDENT AND CEO 50.00 X 228062 0 45275 301753 0 79066 1 0 1 0 MUSTANG FORESTRY 2816 S 2000 E WENDELL ID 83355 FORESTRY 160800 VERN HOFF LAND DEVELOPMENT 6425 HIGHWAY 1 FINLAND MN 55603 FORESTRY 115740 2 439170 2591198 3030368 161151 161151 3356379 3184719 5628 171660 -5628 166032 166032 1701804 0 1701804 1701804 100824 47002 53822 53822 TIMBER SALES 110000 397990 397990 ADVERTISING INCOME 513120 39200 39200 MISCELLANEOUS INCOME 900003 3356 3356 440546 5553723 455168 39200 2028987 301753 257395 31081 13277 2327133 1985045 239694 102394 1271 1271 23079 23079 40836 40836 148715 127294 16334 5087 89280 76156 9196 3928 211563 180463 21791 9309 27681 27681 40135 34235 4134 1766 HABITAT PROGRAMS 1383010 1380972 2038 CHAPTER ACTIVITIES EXPE 592508 576306 16202 MISCELLANEOUS 173039 133967 34898 4174 MEMBERSHIP EXPENSES 171558 157284 8633 5641 281845 262659 13443 5743 5813406 5171776 474109 167521 3973894 4588563 398330 0 2451041 2438284 138740 28806 148004 160739 38220 29610 999283 406585 568335 592698 5722272 4897269 0 719358 13438836 13455327 177202 391386 53933 678138 568480 1253012 127154 179844 926769 2502380 X 9142491 8386552 3369576 2566395 12512067 10952947 13438836 13455327 X -259683 -1231690 -67748 X 0 1 X 1 1 1 X 2511545 2553903 4753687 4729616 3121830 17670581 75577 73034 145360 104810 100824 499605 2467810 2357631 972863 1231895 2011688 9041887 5054932 4984568 5871910 6066321 5234342 27212073 189316 116263 267137 2311239 238270 3122225 59922 59922 189316 176185 267137 2311239 238270 3182147 24029926 112579 119907 95146 100221 161151 589004 112579 119907 95146 100221 161151 589004 5167511 5104475 5967056 6166542 5395493 27801077 0.86440 0.87550 0.02120 0.01830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6589962 1525253 -1025374 1718816 5371025 6099685 265508 810684 585915 6589962 5904196 61350 678583 544444 6099685 5364579 61994 959609 481986 5904196 5974135 59929 -389485 280000 5364579 0 0 492000 492000 5736 5736 0 501547 400849 100698 592698 RIGHT OF USE ASSET 719358 719358 ACCRUED EXPENSES 179844 179844 X 4328199 -1231690 47002 -1184688 5512887 40836 40836 5553723 5819571 47002 47002 5772569 40836 40836 5813405 PART X, LINE 2: THE SOCIETY IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SOCIETY'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE SOCIETY QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AS IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SOCIETY HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE SOCIETY BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE SOCIETY'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE SOCIETY HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2022 AND 2021. THE SOCIETY'S POLICY IS TO CLASSIFY ANY INCOME TAX RELATED INTEREST AND PENALTIES TO INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. THE SOCIETY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS: HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED ON PART VII LINE 10B 47,002. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED ON PART VII LINE 10B 47,002. ANNUAL FUNDRAISER 1610342 1610342 1610342 1610342 1610342 1 X X X 0 0 0 0 0 0 0 0 0 BENJAMIN C JONES PRESIDENT AND CEO 228062 0 0 0 0 0 0 0 45275 0 273337 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B PDF COPIES ARE SENT TO EACH DIRECTOR FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY AND UNDERSTANDS RGS IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. EACH VOTING MEMBER OF THE BOARD SHALL ANNUALLY SIGN A STATEMENT WHICH DECLARES WHETHER SUCH PERSON IS AN INDEPENDENT DIRECTOR. IF AT ANY TIME DURING THE YEAR, THE INFORMATION IN THE ANNUAL STATEMENT CHANGES MATERIALLY, THE DIRECTOR SHALL DISCLOSE SUCH CHANGES AND REVISE THE ANNUAL DISCLOSURE FORM. THE EXECUTIVE COMMITTEE SHALL REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THIS POLICY BY REVIEWING ANNUAL STATEMENTS AND TAKING SUCH OTHER ACTIONS AS NECESSARY FOR EFFECTIVE OVERSIGHT. PERIODIC REVIEWS SHALL BE CONDUCTED THAT AT A MINIMUM WILL INCLUDE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE AS WELL AS WHETHER ANY PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO RGS'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. WHEN CONDUCTING THE PERIODIC REVIEWS RGS MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS SALARIES ANNUALLY, SALARY IS COMPARED TO NATIONAL SALARY SURVEY FOR NON-PROFIT ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF BYLAWS, ARTICLES OF INCORPORATION AND AUDITED FINANCIAL STATEMENTS ARE MAINTAINED AT OFFICES FOR INSPECTION AND MAILED TO REQUESTERS. FORM 990, PART XI, LINE 9: UNCOLLECTIBLE PROMISE TO GIVE -67,748. OTHER ADJUSTMENT 0. FORM 990 - PART III - LINE 1 LANDOWNERS AND GOVERNMENT AGENCIES TO DEVELOP CRITICAL HABITAT UTILIZING SCIENTIFIC MANAGEMENT PRACTICES. AT A TIME WHEN FORESTS ARE BEING INCREASINGLY RECOGNIZED FOR THEIR IMPORTANT ROLE IN PROVIDING CLEAN AIR, CLEAN WATER, CLIMATE MITIGATION AND HOMES FOR WILDLIFE, FORESTS AND THE WILDLIFE THAT DEPEND ON THEM ARE FACING UNPRECEDENTED CHALLENGES. RGS EXISTS TO PROTECT, CONSERVE, AND ENHANCE HEALTHY FORESTS, ABUNDANT WILDLIFE AND A CONSERVATION ETHIC THROUGH SCIENCE-BASED FOREST AND WILDLIFE MANAGEMENT AND PUBLIC EDUCATION. DEVOTED TO CONSERVATION ETHICS, RUFFED GROUSE AND WOODCOCK HUNTERS ARE A UNIQUE GROUP WITH A PASSION FOR THE WAYS, HABITS AND CONSERVATION OF THESE BIRDS WHO ARE BELLWETHERS OF FOREST HEALTH. FROM ALASKA AND THE CANADIAN PROVINCES TO THE GULF OF MEXICO, OUR MEMBERS INCLUDE ALL MANNER OF CONSERVATIONISTS, HUNTERS AND NON-HUNTERS ALIKE, FOREST LANDOWNERS, FOREST AND WILDLIFE PROFESSIONALS, AND INDUSTRY PARTNERS. OUR EVENTS AND ACTIVITIES FOCUS ON CAMARADERIE, LEARNING, SHARING, AND SUPPORTING THE GOALS OF OUR ORGANIZATION. RGS MEMBERS AND STAFF EMBRACE OUR DUTY TO ENHANCE FOREST HABITAT AND WILDLIFE. THERE IS A SENSE OF FULFILLMENT WITH BEING INVOLVED IN AN ORGANIZATION THAT MAKES A DIFFERENCE IN HABITAT AND WILDLIFE NATIONALLY AND LOCALLY. THE VALUE OF RGS TO MEMBERS: RGS SERVES ITS MEMBERS BY CREATING HEALTHY FOREST HABITAT FOR RUFFED GROUSE, AMERICAN WOODCOCK AND ALL FOREST WILDLIFE. RGS PRESERVES AND CHAMPIONS THE CONSERVATION ETHIC DESCRIBED BY FOREST AND WILDLIFE CONSERVATION LEADERS LIKE GIFFORD PINCHOT AND ALDO LEOPOLD. RGS EDUCATES THE PUBLIC ABOUT THE BENEFITS OF SUSTAINABLE, SCIENCE-BASED FOREST MANAGEMENT AND THE IMPORTANCE OF SUCH MANAGEMENT TO WILDLIFE. RGS PROVIDES MEMBERS WITH OPPORTUNITIES FOR CAMARADERIE THROUGH VARIOUS EVENTS AND ACTIVITIES. RGS REPRESENTS MEMBER INTERESTS AT THE LOCAL, STATE AND NATIONAL LEVELS. RGS ENCOURAGES YOUTH AND ALL WHO ARE NOT ENGAGED IN CONSERVATION TO BECOME INTERESTED IN HABITAT, WILDLIFE, CONSERVATION ETHICS AND INTRODUCES THEM TO THE HUNTING LIFESTYLE AND ITS ROLE IN CONSERVATION AND MANAGEMENT OF WILDLIFE. RGS PROVIDES MEMBERS WITH A COMMUNITY AND NETWORK OF CONSERVATION-MINDED INDIVIDUALS. RGS PROVIDES MEMBERS WITH ACCESS TO WILDLIFE AND FORESTRY PROFESSIONALS WHO ARE SOUGHT BY PUBLIC, PRIVATE, AND CORPORATE ENTITIES FOR THEIR KNOWLEDGE AND EXPERTISE. RGS PROVIDES MEMBERS WITH AN AWARD-WINNING QUARTERLY MAGAZINE. RGS PROVIDES MEMBERS WITH INFORMATION ABOUT NEWSWORTHY EVENTS, IMPORTANT DECISIONS BEING MADE AT LOCAL, STATE AND NATIONAL LEVELS, AND HOW AND WHERE THE RGS MISSION IS BEING ACCOMPLISHED. THE VALUE OF MEMBERS TO RGS: RGS MEMBERS ARE DEVOTED TO ADVANCING CONSERVATION ETHICS FOR CURRENT AND FUTURE GENERATIONS. RGS MEMBERS HONOR AND PROMOTE CONSERVATION ETHICS IN FOREST AND WILDLIFE MANAGEMENT. RGS MEMBERS UNDERSTAND AND EMBRACE SCIENCE-BASED CONSERVATION INITIATIVES ON PUBLIC AND PRIVATE LAND, KNOWING THESE INITIATIVES BENEFIT ALL FOREST WILDLIFE IN ADDITION TO THE BELLWETHERS, RUFFED GROUSE AND AMERICAN WOODCOCK. RGS MEMBERS DEVOTE TIME, TALENT AND TREASURE TO SUSTAIN THE ORGANIZATION, EXPAND ITS MESSAGE AND PARTICIPATE IN ITS MISSION. RGS MEMBERS ARE OUR GREATEST ADVOCATES AND ACTIVELY INVITE OTHERS TO BECOME PART OF THE ORGANIZATION. WITHOUT THIS NETWORK OF MEMBERS AND MEMBER SUPPORT THERE IS NO ORGANIZATION. FORM 990 - PART I - LINE 1 CONSERVATION ORGANIZATION DEDICATED TO PROMOTING AND CREATING HEALTHY FORESTS, ABUNDANT WILDLIFE AND A CONSERVATION ETHIC AND CREATING HEALTHY FOREST HABITAT FOR RUFFED GROUSE, AMERICAN WOODCOCK AND ALL FOREST WILDLIFE. RGS WORKS WITH LANDOWNERS AND GOVERNMENT AGENCIES TO DEVELOP CRITICAL HABITAT USING SCIENCE-BASED MANAGEMENT PRACTICES.