2025-11-14T09:59:37+00:00 2024-12-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2024-01-01 205583324 United States Endowment for Forestry UNIT 8642337646 10 S Academy St STE 101 Greenville SC 29601 Peter C Madden President/CEO 8642337646 2025-11-14 true true Amy Bibby P00445891 8282542254 2025-11-11 2024 2025-03-06 01:10:19Z Peter C Madden 10 S Academy St STE 101 Greenville SC 29601 28569845 false X WWW.USENDOWMENT.ORG X 2006 DE TO ADVANCE POSITIVE CHANGE FOR THE NATION'S WORKING FORESTS AND FOREST-RELIANT COMMUNITIES 15 14 15 15 0 -130510 16252712 15068661 0 0 2641815 -5392891 649041 502509 19543568 10178279 18783718 20677663 0 0 4823581 4941067 0 0 0 3534519 3963001 27141818 29581731 -7598250 -19403452 300985916 292534043 10639473 9286166 290346443 283247877 THE ENDOWMENT WORKS COLLABORATIVELY WITH PARTNERS IN THE PUBLIC AND PRIVATE SECTORS TO ADVANCE SYSTEMIC, TRANSFORMATIVE, AND SUSTAINABLE CHANGE FOR THE HEALTH AND VITALITY OF THE NATION'S WORKING FORESTS AND FOREST RELIANT COMMUNITIES. false false 27842771 20677663 -488492 The Endowment advances its mission using a "theory of change" that focuses on three areas: retaining and restoring healthy working forests; promoting and capturing multiple value streams using market-based tools; and enhancing community capacity, collaboration, and leadership. The Endowment deploys its work through five primary initiatives, each of which supports several programs or projects. I. Ecosystem Markets: Monetizing non-traditional forest products. The Endowment continues a focus on water as an ecosystem market. The Endowment is partially funding coordinators across the country who work with local partners to seek State Revolving Fund loans for forested watershed protection and management, which will help keep drinking water supplies clean and affordable. The Endowment is also exploring opportunities for biodiversity credits for landowners as another source of revenue that will contribute to conservation goals. II. Forest Retention and Health: Retaining/expanding and ensuring health of forests. This is a wide-ranging initiative that includes serving as cross-border convener for more strategic collaboration between Canada and the U.S. Other work includes corporate partnerships to protect bottomland hardwood forests, the Department of Defense's base buffering program and innovative financing approaches for forest management and retention. Each is designed to aid in retention and restoration of healthy working forests. A corporate partnership provides funding for conservation of high-value bottomland hardwood forests in North Carolina and Virginia; this program is a model for public-private partnerships. The Endowment works with local conservation partners to take advantage of USDA funds through the Natural Resources Conservation Service. Their Regional Conservation Partnership Program awards finance conservation easements that protect forests that are important for the environment and that sustain local jobs and economies. III. Traditional Markets: After successful work that led to the creation of two commodity check-offs - Softwood Lumber Board and Paper & Paper-based Packaging Board -- more recent work has included supporting initiatives to advance public understanding of the benefits of working forests and the role they play in climate solutions. We are also continuing to develop blockchain solutions through a program called ForesTrust, which seeks to track the supply chain of timber and forest products from forests to end-product, which helps alleviate issues involving illegal logging. IV. Future Markets: The Endowment is partnering with the USDA Forest Service and emerging producers to advance commercialization of cellulosic nanomaterials. This multi-year initiative engages partners to fill knowledge gaps facilitating new products and applications while placing a primary interest on ensuring human and environmental health and safety. Work continues to advance mass timber applications to support tall wooden buildings, including advancing the carbon story of forest products. The Endowment is investigating potential benefits and concerns associated with forest carbon. In response to an increase in public and private investment in carbon management and climate smart forestry on private forest lands, the Endowment is funding programs and workshops to better understand and quantify landowner capacity and willingness to adopt carbon management practices and the implications for other forest land uses (e.g., wood products). Through the US Biochar Initiative project, we work with partners to increase applications, market, and production of biochar with the ultimate goal of carbon being buried in the ground, allowing carbon credits to be realized. The Forest & Wood Carbon Data Platform launch in 2023 created a single U.S. Department of Agriculture (USDA)-sponsored platform with multiple user-friendly tools providing transparent, high-integrity forest and wood product carbon data throughout the value chain. The platform will include six measurement, monitoring, reporting, and verification (MMRV) tools that align with a U.S. Forest Service (USFS) objective to serve as the primary source of information on carbon and carbon flows across U.S. Forest lands, harvested wood products, and end-use life cycle assessment. V. Asset Creation: We continue to support forest landowners in partnership with the USDA Forest Service and other partners, across nine states, to move their lands into the forest management pipeline. We continue to work in New England in partnership with the Northern Forest Center to assist in finding local economic solutions to help offset the impact of the closure of much of the region's pulp and paper production. 27842771 true true false false false false false false false true true true false false false true true false false false false false false false false false false true false true false false false false false false false false false false false false false false true false false false false false true 55 0 true 15 true true true false false false false false false false false false false false X 15 14 false false false false false false false true true false false false true true true true true true true true false false DE SC X X X Joie More 8642337646 10 S Academy St STE 101 Greenville SC 29601 Chris McIver Chairman 1.0 X X 0 0 0 Mark Reed Vice-Chair 1.0 X X 0 0 0 Peter Madden CEO Secretary 40.0 X X 456094 0 65463 Rehad Paul Hossain Vice-Chair 1.0 X X 0 0 0 Adrian Blocker Director 1.0 X 0 0 0 Anna Torma Director 1.0 X 0 0 0 Beatriz Da Cunha Director 1.0 X 0 0 0 Cris Stainbrook Director 1.0 X 0 0 0 Deborah Spalding Director 1.0 X 0 0 0 Fritz Mason Director 1.0 X 0 0 0 Jo-Ellen Darcy Director 1.0 X 0 0 0 Joshua Raglin Director 1.0 X 0 0 0 Maro Imirizan Director 1.0 X 0 0 0 Solie Kilpi Director 1.0 X 0 0 0 William Crawford Director 1.0 X 0 0 0 Joie Mor Chief Financial Officer 40.0 X 230946 0 52330 Peter Stangel Chief Development Officer 40.0 X 348263 0 51948 Alicia Cramer Chief Operating Officer 40.0 X 296300 0 48225 Matthew Krumenauer Vice President 40.0 X 244129 0 26854 Michael Goergen Vice President 40.0 X 230573 0 18686 Aleta Rogers Director, Grants & Contracts Compliance 40.0 X 127669 0 14044 Jaime Daniel Finance Director 40.0 X 139038 0 40358 Laura Garner Development Director 40.0 X 144441 0 11640 Teal Edelen Director, Forests 40.0 X 130654 0 14372 2348107 0 343920 10 false true false Legacy Philanthropy Works 521 Santa Barbara St Santa Barbara CA 93101 Project Management 871592 Quantified Ventures LLC 6410 Ruffin Rd Chevy Chase MD 20815 Project Management 590000 mano-Y-ola 3813 Birchwood Ct Raleigh NC 27612 Project Management 458127 Vireo Advisors LLC 111 Perkins St Apt 216 Boston MA 02130 Environmental Consulting 421359 INCOS Strategies 422 rue victoria Sherbrooke Quebec CA J1H3J2 Project Management 391369 28 11067846 4000815 15068661 0 0 0 0 0 233037 -488492 721529 0 0 12296867 468771 18391566 12296867 -17922795 -5625928 -5625928 Miscellaneous Income 900099 341607 341607 Management Fees 541610 160902 160902 0 0 0 0 502509 10178279 -488492 0 -4401890 20677663 20677663 1806305 1456099 350206 2310648 1863748 446900 548115 461237 86878 275999 222488 53511 112262 112262 37696 37696 455896 455896 269585 269585 0 0 650425 633111 17314 467502 424325 43177 200910 107225 93685 38958 29857 9101 26070 18886 7184 1317833 1310196 7637 362711 354803 7908 Taxes and Other Expenses 23153 13548 9605 0 0 0 0 29581731 27842771 1738960 0 9105002 13669919 6507299 5153916 0 0 0 0 254516 0 81599 52206 8851 1217 19574550 7634 177971318 172645760 85415964 99576240 0 2075668 1428368 300985916 292534043 10639473 9286166 0 0 0 0 10639473 9286166 X 23119304 6853779 267227139 276394098 290346443 283247877 300985916 292534043 -19403452 12304886 0 X false true true true true X 10387679 12743082 10859388 16252712 15068661 65311522 0 0 10387679 12743082 10859388 16252712 15068661 65311522 3973981 61337541 492286 639613 505508 792532 351467 2781406 0 342687 541193 547583 649041 502509 2583013 70675941 0 0.86787 0.88550 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 342687.0, COLUMN B - 541193.0, COLUMN C - 547583.0, COLUMN D - 649041.0, COLUMN E - 502509.0, COLUMN F - 2583013.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 263387282 24005718 15171000 272222000 247635293 28366990 12615001 263387282 284425359 -26075066 10715000 247635293 247828142 44248217 7651000 284425359 230682480 24953662 7808000 247828142 0.0 0.7347 0.2653 false false 8851 1217 7634 7634 Closely-held equity interests Financial derivatives Private Limited Partnerships 99576240 F 99576240 0 X 40418835 12304886 18391566 30696452 9722383 455896 0 455896 10178279 47517401 18391566 18391566 29125835 455896 0 455896 29581731 Schedule D, Part V, Line 4 Intended uses of endowment funds THE ORGANIZATION WAS FUNDED WITH A ONE-TIME INFUSION OF $200 MILLION UNDER THE TERMS OF THE SOFTWOOD LUMBER AGREEMENT BETWEEN THE UNITED STATES AND CANADA. EARNINGS FROM THE ENDOWMENT CAN BE USED TO FUND THE ORGANIZATION'S PURPOSES OF SUPPORTING EDUCATIONAL AND CHARITABLE CAUSES IN TIMBER-RELIANT COMMUNITIES, EDUCATIONAL AND PUBLIC-INTEREST PROJECTS ADDRESSING FOREST MANAGEMENT ISSUES THAT AFFECT TIMBER-RELIANT COMMUNITIES, OR THE SUSTAINABILITY OF FORESTS AS SOURCES OF BUILDING MATERIALS, WILDLIFE HABITAT, BIO-ENERGY, RECREATION, AND OTHER VALUES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ENDOWMENT HAS OBTAINED TAX EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), AND AS SUCH, IS EXEMPT FROM INCOME TAXES EXCEPT ON UNRELATED BUSINESS INCOME. ACCORDINGLY, THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES. THE ENDOWMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2024. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Loss on Sale of Assets - 18391566 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Loss on Sale of Assets - 18391566 true 2030 Inc 607 Cerrillos Road Suite G Sante Fe NM 87505 260251104 501(c)(5) 153148 Mass Timber Alabama A&M University 100 Drake Dr Normal AL 35762 636001097 University 47949 Downed Timber American Forests 1220 L Street NW Suite 750 Washington DC 20005 530196544 501(c)(3) 127847 Carbon Auburn University 540 Devall Drive Suite 200 Auburn AL 36832 636000724 University 402106 Downed Timber Bat Consevation Interntional 500 N Capital of TX Hwy Bldg 8 Su Austin TX 78746 742553144 501(c)(3) 37134 Innovative Finance Black Family Land Trust Inc PO Box 2087 Durham NC 27702 043797149 501(c)(3) 157857 Sustainable Forestry and Land Retention Blue Forest Conservation 2716 6th Ave Sacramento CA 95818 831666979 501(c)(3) 198888 Innovative Finance Bosland Growth LLC 2519 Connecticut Ave NW Washington DC 20008 922555910 For-Profit 277599 Scarred Mine Land Center for Heirs Property Preservation 8570 Rivers Ave Suite 170 Charleston SC 29406 522452879 501(c)(3) 157835 Sustainable Forestry and Land Retention Coalitions & Collaboratives Inc PO Box 746 Lake George CO 80827 472144690 501(c)(3) 133589 Innovative Finance Colorado State University 408 University Services Center Fort Collins CO 80523 846000545 University 59134 Mass Timber Council of Great Lakes Governors Inc 309 East Rand Road Arlington Heights IL 60004 411427529 501(c)(3) 122816 Innovative Finance Dovetail Partners 528 Hennepin Ave Suite 303 Minneapolis MN 55403 522419510 501(c)(3) 85089 Carbon Environmental Policy Innovations 7761 Diamondback Drive College Park MD 20742 933208396 Corp 256599 Innovative Finance; Carbon Franklin Logging PO Box 1303 Bella Vista CA 96008 450523915 Corp 341691 Wood Products Infrastructure Georgia Tech Research Corporation PO Box 100117 Atlanta GA 30384 580603146 501(c)(3) 181860 P3 Nano Research to Commercialization; Carbon Help for Landowners 156 River Edge Drive Conway SC 29526 854102406 501(c)(3) 132674 Sustainable Forestry and Land Retention Impact Finance Center 1899 L Street NW Suite 850 Washington DC 20036 272808532 501(c)(3) 107999 Innovative Finance Iowa State University of Science and Technology 1350 Beardshear Hall 515 Morril Ro Ames IA 50011 426004224 University 92512 Mass Timber Keweenaw Community Foundation 236 Quincy St PO Box 265 Hancock MI 49930 383223079 Corp 100000 Community Preparedness Khuba International 272 Enfield Falls Rd Ithaca NY 14850 800931645 501(c)(3) 86526 Sustainable Forestry and Land Retention Kodama Systems Inc 1171 Sanguinetti Road 1016 Sonora CA 95370 871861470 For-Profit 194000 Innovative Finance LRLEAN Inc 321 A 1st Ave NE Fayette AL 35555 453970733 501(c)(3) 123897 Sustainable Forestry and Land Retention Maine Mountain Collaborative 45 Exchange Street Suite 303 Portland ME 04101 813548148 501(c)(3) 98513 Innovative Finance Mammoth Lake Trails and Public Access Foundation PO Box 100 PMB 432 Mammoth Lakes CA 93546 205554141 501(c)(3) 16671 Innovative Finance mano-Y-ola 3813 Birchwood Court Raleigh NC 27612 454769679 Corp 76273 Sustainable Forestry and Land Retention McIntosh SEED PO Box 2355 Darien GA 31305 582556194 501(c)(3) 156357 Sustainable Forestry and Land Retention Michigan State University Contract and Grant Administration 4 East Lansing MI 48824 386005984 University 97409 P3 Nano Research to Commercialization; Timber Harvesting Mississippi State University PO Box 6156 Mississippi State MS 39762 646000819 University 99697 Mass Timber Mount St Helens Institute 42218 NE Yale Bridge Rd Amboy WA 98601 911569993 501(c)(3) 32323 Innovative Finance Multiplier 548 Market Street PMB 81178 San Francisco CA 94104 912166435 501(c)(3) 77769 Innovative Finance National Woodland Owners Association 374 Maple Ave E Suite 310 Vienna VA 22180 542060831 501(c)(3) 100140 Diversity Equity Inclusion New Leaf Climate Partners 11 Mason Avenue Lincoln Park NJ 07035 882100068 Corp 237400 Carbon North American Biochar Council 1120 SE Madison Street Portland OR 97214 993828302 501(c)(3) 290000 Biochar Northern Forest Center 18 N Maint St Ste 204 Concord NH 03301 205583324 501(c)(3) 52850 Impact Investing Oregon State University 312 Kerr Administration Building Corvallis OR 97331 611730890 University 186870 P3 Nano Research to Commercialization Parma Post and Pole PO Box 899 Parma ID 83660 820509788 Corp 334000 Wood Products Infrastructure Pennsylvania State University 104 Engineering Unit A University Park PA 16802 246000376 University 97335 Carbon Prairie View A&M University 700 University Dr Prairie View TX 07446 746001078 University 31412 Sustainable Forestry and Land Retention Purdue University 2550 Northwestern Ave Suite 1900 West Lafayette IN 47906 356002041 University 82089 P3 Nano Research to Commercialization Rath Industries PO Box 492574 Redding CA 96049 475642557 Corp 569144 Wood Products Infrastructure Research Foundation of SUNY 200 Bray Hall Syracuse NY 13210 141368361 University 67654 P3 Nano Research to Commercialization Roanoke Economic Development Inc 409 Main St PO Box 148 Rich Square NC 27869 562182552 501(c)(3) 99999 Sustainable Forestry and Land Retention Ruffed Grouse Society & American Woodcock Society 100 Hightower Blvd Suite 101 Pittsburg PA 15205 540846925 501(c)(3) 17981 Mitigation Rural Action Inc 9030 Hocking Hills Drive The Plains OH 45780 311124220 501(c)(3) 7754 Innovative Finance Salt River Project PO Box 2953 Phoenix AZ 85062 866000727 Govt 122286 Innovative Finance Save The Redwoods League 111 Sutter St 11th Floor San Francisco CA 94104 940843915 501(c)(3) 80000 Innovative Finance SC Farm Bureau Land Trust PO Box 754 Columbia SC 29202 921376429 501(c)(3) 12239 Innovative Finance Softwood Lumber Board 2050 Beavercreek Road Suite 101-397 Oregon City OR 97045 454225562 501(c)(3) 128000 Mass Timber South Willamette Solutions 48513 Hwy 58 Ste 5 Oakridge OR 97563 842003040 Corp 11553 Innovative Finance Stephen F Austin State University SFA PO Box 13035 Nacogdoches TX 75962 756002514 University 101614 Mass Timber Summit County 60 N Main St PO Box 128 Coalville UT 84017 050513167 Govt 48666 Innovative Finance The Aspen Institute 2300 N St NW Ste 700 Washington DC 20037 840399006 501(c)(3) 50000 Community Preparedness The Freshwater Trust PO Box 9205 Portland OR 97207 930843521 501(c)(3) 78711 Innovative Finance The Nature Conservancy 4245 North Fairfax Drive 100 Arlington VA 22203 530242652 501(c)(3) 125000 Innovative Finance The Sierra Fund 204 Providence Mine Road Suite 214 Nevada City CA 95959 680485725 501(c)(3) 181011 Carbon The University of Vermont 85 South Prospect St Burlington VT 05405 030179440 501(c)(3) 116857 Mass Timber United States Biochar Initiative 5475 SW Arrow Wood Lane Portland OR 97225 813951338 501(c)(3) 69729 Biochar University of Wisconsin-Madison Drawer 538 Milwaukee WI 532780538 396006492 University 207047 P3 Nano Research to Commercialization University of Arkansas Pine Bluff 1200 N University Drive MS 4985 Pine Bluff AR 71601 716010030 University 143308 Sustainable Forestry and Land Retention University of Maine 5717 Corbett Hall Room 400 Orono ME 04469 016000769 University 98362 P3 Nano Research to Commericalization; Economic Development Administration University of Nebraska-Lincoln 2200 Vine Street Lincoln NE 68583 470049123 University 357529 Mass Timber University of Washington 3988 Jefferson Rd NE Seattle WA 98103 916001537 University 63388 Carbon Winston County Self Help 3450 Shannon Dale Drive Jackson MS 39212 811396515 501(c)(3) 142857 Sustainable Forestry and Land Retention Working Forest Initiative 39 Modena Island Drive Savannah GA 31411 882635577 501(c)(6) 500000 Traditional Markets World Resources Insitute 10 G Street NE Suite 800 Washington DC 20002 521257057 501(c)(3) 51230 Innovative Finance 56 10 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds GRANTEES ARE TYPICALLY SELECTED FROM SUBMISSIONS IN RESPONSE TO COMPETITIVE REQUESTS FOR PROPOSALS PROCESSES. EACH PROJECT HAS A DIFFERENT SET OF CRITERIA. ALL GRANTEES OPERATE WITH AN AGREED-UPON WORKPLAN AND DELIVERABLES FOR EACH PROJECT. FUNDS ARE DISBURSED BASED UPON MONITORING OF PROGRESS AND THE AGREEMENT BETWEEN THE GRANTEE AND THE ENDOWMENT OF SATISFACTORY ACCOMPLISHMENTS PER THE AWARD CONTRACT. THE ORGANIZATION'S PROGRAM-RELATED INVESTMENTS ARE MADE UNDER THE DIRECTION OF THE BOARD OF DIRECTORS. ALL INVESTMENTS ARE WITH ORGANIZATIONS THAT SUPPORT THE US ENDOWMENT FOR FORESTRY AND COMMUNITIES' PURPOSE AND GOALS. THE INVESTMENTS ARE MONITORED BY THE BOARD OF DIRECTORS. X X X X X true false false false false false false false false Peter Madden CEO Secretary 412420 0 43674 0 0 0 37950 0 27513 0 521557 0 0 0 Peter Stangel Chief Development Officer 314238 0 34025 0 0 0 37950 0 13998 0 400211 0 0 0 Joie Mor Chief Financial Officer 207661 0 23285 0 0 0 26356 0 25974 0 283276 0 0 0 Alicia Cramer Chief Operating Officer 267115 0 29185 0 0 0 33011 0 15214 0 344525 0 0 0 Matthew Krumenauer Vice President 220378 0 23751 0 0 0 26854 0 0 0 270983 0 0 0 Michael Goergen Vice President 208839 0 21734 0 0 0 18686 0 0 0 249259 0 0 0 Jaime Daniel Finance Director 124746 0 14292 0 0 0 16181 0 24177 0 179396 0 0 0 Laura Garner Development Director 132892 0 11549 0 0 0 11640 0 0 0 156081 0 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment During the year Michael Goergen received a severance payment in the amount of $60,699. During the year Laura Garner received a severance payment in the amount of $38,625. Form 990, Part VI, Line 18 COPIES OF THE ORGANIZATION'S FORM 990 IS AVAILABLE ON THE ORGANIZATIONAL WEBSITE AND WWW.GUIDESTAR.ORG. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ENTIRE BOARD OF DIRECTORS WAS PROVIDED A COPY OF THE DRAFT FORM 990 WITH OPPORTUNITY FOR REVIEW AND DISCUSSION. Form 990, Part VI, Line 12c Conflict of interest policy AT EVERY MEETING OF THE BOARD OF DIRECTORS, BEFORE ANY ACTION IS TAKEN ON A PARTICULAR TOPIC, MEMBERS ARE ASKED TO NOTE FOR THE RECORD ANY AREAS OF POTENTIAL CONFLICT. ANNUALLY, EACH MEMBER OF THE BOARD AND STAFF ARE ASKED TO REVIEW AND SIGN A COPY OF THE CONFLICT OF INTEREST POLICY. Form 990, Part VI, Line 15a Process to establish compensation of top management official OFFICER-LEVEL SALARIES ARE ESTABLISHED BASED UPON THE EDUCATION, EXPERIENCE AND OTHER QUALIFICATIONS OF EACH INDIVIDUAL AND BENCHMARKED AGAINST THE PAY OF SIMILAR POSITIONS WITHIN NOT-FOR-PROFITS AS A CLASS (E.G. AVERAGE ANNUAL SALARY OF WASHINGTON, DC-BASED NGOS) AND A MORE DEFINED GROUP OF NOT-FOR-PROFITS "PEERGANIZATIONS. SALARIES OF ALL STAFF, WITH THE EXCEPTION OF THE CEO, ARE ESTABLISHED USING THESE BENCHMARKS AND ADMINISTERED BY THE CEO WITH BOARD REVIEW/APPROVAL ON EACH EMPLOYEE'S ON APRIL 1ST OF EACH YEAR. IN THE CASE OF THE CEO, THE BOARD OF DIRECTORS REVIEWS THE CEO'S PAY AND BENEFITS AT LEAST ANNUALLY. THE ENTIRE PAY/BENEFITS PACKAGE IS TESTED IN A REVIEW OF PEER GROUP AND OTHER BENCHMARKS AND PERIODICALLY REVIEWED BY OUTSIDE COUNSEL AND/OR A BENEFITS CONSULTANT. Form 990, Part VI, Line 15b Process to establish compensation of other employees OFFICER-LEVEL SALARIES ARE ESTABLISHED BASED UPON THE EDUCATION, EXPERIENCE AND OTHER QUALIFICATIONS OF EACH INDIVIDUAL AND BENCHMARKED AGAINST THE PAY OF SIMILAR POSITIONS WITHIN NOT-FOR-PROFITS AS A CLASS (E.G. AVERAGE ANNUAL SALARY OF WASHINGTON, DC-BASED NGOS) AND A MORE DEFINED GROUP OF NOT-FOR-PROFITS "PEERGANIZATIONS. SALARIES OF ALL STAFF, WITH THE EXCEPTION OF THE CEO, ARE ESTABLISHED USING THESE BENCHMARKS AND ADMINISTERED BY THE CEO WITH BOARD REVIEW/APPROVAL ON EACH EMPLOYEE'S ON APRIL 1ST OF EACH YEAR. IN THE CASE OF THE CEO, THE BOARD OF DIRECTORS REVIEWS THE CEO'S PAY AND BENEFITS AT LEAST ANNUALLY. THE ENTIRE PAY/BENEFITS PACKAGE IS TESTED IN A REVIEW OF PEER GROUP AND OTHER BENCHMARKS AND PERIODICALLY REVIEWED BY OUTSIDE COUNSEL AND/OR A BENEFITS CONSULTANT. Form 990, Part VI, Line 19 Required documents available to the public COPIES OF ALL GOVERNANCE DOCUMENTS -- CHARTER, BYLAWS, STEWARDSHIP PRINCIPLES, VALUES -- ARE AVAILABLE ON THE ORGANIZATIONAL WEBSITE. Form 990, Part XII, Line 2c THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. Restoration Fuels PO Box 668 Pineville OR 97754 371881323 Manufacturing OR 18495096 236167 United States Endowment for Forestry and Communities Inc Forestrust 10 S Academy St STE 101 Greenville SC 29601 853186870 Technology SC 0 0 United States Endowment for Forestry and Communities Inc