Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN FORESTS
Employer identification number
53-0196544
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
8,873,827
6,268,991
4,003,956
2,201,267
3,778,541
25,126,582
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
711,147
156,090
143,939
30,120
57,952
1,099,248
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
9,584,974
6,425,081
4,147,895
2,231,387
3,836,493
26,225,830
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
0
8
Public support (Subtract line 7c from line 6.)
26,225,830
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
9,584,974
6,425,081
4,147,895
2,231,387
3,836,493
26,225,830
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
33,856
124,837
174,434
100,263
152,578
585,968
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
-23,120
-23,120
c
Add lines 10a and 10b.
10,736
124,837
174,434
100,263
152,578
562,848
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
3,838
147,259
24,266
55,304
230,667
13
Total support. (Add lines 9, 10c, 11, and 12.)..
9,595,710
6,553,756
4,469,588
2,355,916
4,044,375
27,019,345
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
97.063 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
0 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
2.083 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN FORESTS
Employer identification number
53-0196544
Return Reference
Explanation
FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
our mission is to restore threatened forest ecosystems and inspire people to value and protect urban and wildland forests.
FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
AMERICAN FORESTS PROTECTS AND RESTORES FORESTS, PRESERVING THE HEALTH OF OUR PLANET AND THE WELL-BEING OF ITS INHABITANTS. FOUNDED IN 1875, THE ORGANIZATION HAS SERVED AS A CATALYST FOR MANY OF THE MOST IMPORTANT MILESTONES IN THE CONSERVATION MOVEMENT, INCLUDING THE FOUNDING OF THE U.S. FOREST SERVICE, THE NATIONAL FOREST AND PART SYSTEMS, THE CREATION OF THE MODERN ENVIRONMENTAL MOVEMENT, AND SIGNIFICANT IMPROVEMENTSIN IN ENVIRONMENTAL LEGISLATION AND FOREST MANAGEMENT PRACTICES. SINCE 1990, AMERICAN FORESTS HAS PLANTED NEARLY 40 MILLION TREES IN FOREST ECOSYSTEM RESTORATION PROJECTS AROUND THE GLOBE, RESULTING IN CLEANER AIR AND DRINKING WATER, RESTORED HABITAT FOR WILDLIFE AND FISH, AND THE REMOVAL OF MILLIONS OF TONS OF CARBON FROM THE ATMOSPHERE.
FORM 990, PART III, LINE 4A
PROGRAM SERVICE ACCOMPLISHMENTS (CONTINUED): FOR ALMOST TWO DECADES, AMERICAN FORESTS HAS WORKED WITH CITIES AND RESEARCHERS AROUND THE COUNTRY TO ANALYZE FOREST COVER IN URBAN ENVIRONMENTS AND TO HELP PROMOTE THE BENEFITS THAT TREES IN CITIES CAN PROVIDE. FOR MORE THAN A CENTURY, AMERICAN FORESTS HAS BEEN AT THE FOREFRONT OF FOREST POLICY, MEETING WITH KEY POLICYMAKERS AND ARGUING FOR APPROPRIATE PLANS AND LEVELS OF FUNDING TO SUPPORT NEEDED WORK IN OUR NATION'S FORESTS. THROUGHOUT THE COURSE OF ITS HISTORY, AMERICAN FORESTS HAS GROUNDED ITS WORK IN THE BEST SCIENCE OF THE TIME, AND WITH THE 2011 CREATION OF ITS SCIENCE ADVISORY BOARD, AMERICAN FORESTS HAS ALIGNED ITSELF WITH SOME OF THE NATION'S PREMIERE SCIENTISTS TO CONTINUE DEVELOPING ITS WORK IN AND AROUND THE LATEST SCIENCE. FOR DECADES, AMERICAN FORESTS HAS WORKED WITH LOCAL PARTNERS TO HELP RESTORE AND PROTECT FORESTS AND HAS SERVED ON MANY LOCAL AND REGIONAL COALITIONS AND COMMUNITY GROUPS TO PROMOTE STRONG LOCAL FORESTRY PRACTICES AND PARTNERSHIPS.
FORM 990, PART VI, SECTION B, LINE 11:
THE FINANCE COMMITTEE RECEIVES THE COMPLETED IRS FORM 990 TO REVIEW. AFTER THEY REVIEW IT, THE FORM IS DISTRIBUTED TO THE FULL BOARD.
FORM 990, PART VI, SECTION B, LINE 12C
ALL DIRECTORS, EMPLOYEES AND VOLUNTEERS ARE REQUIRED TO COMPLETE THE ANNUAL CONFLICTS QUESTIONNAIRE. ANY CONFLICTS DISCLOSED IN THIS PROCESS ARE RESOLVED.
FORM 990, PART VI, SECTION B, LINE 15A:
CEO COMPENSATION REVIEW INCLUDED REVIEWING 990S OF SIMILAR ORGANIZATIONS, INCLUDING: AMERICAN FOREST FOUNDATION, NATIONAL FOREST FOUNDATION, AND THE ARBOR DAY FOUNDATION. NON-PROFIT SALARY SURVEYS WERE ALSO CONSULTED.
FORM 990, PART VI, LINE 17, LIST OF STATES RECEIVING COPY OF FORM 990:
AL, AK, AR, CA, CO, CT, FL, GA, HI, IL, KS, KY, LA, ME, MD, MA, MI, MN, MS, MO, NH, NJ, NM, NY, NC, ND, OH, OK, RI, SC, TN, OR, PA, UT, VA, WA, WV, WI, DC
FORM 990, PART VI, SECTION C, LINE 18:
THE ORGANIZATION'S 990 IS MADE AVAILABLE ON ITS OWN WEBSITE, ANOTHER'S WEBSITE, AND UPON REQUEST. THE FORMS 1023 AND 990-T ARE MADE AVAILABLE ONLY UPON REQUEST.
ORM 990, PART VI, SECTION C, LINE 19:
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:
OVERSIGHT OF AUDIT: THERE HAVE BEEN NO CHANGES DURING THE YEAR IN THE PROCESS FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS.
FORM 990 Reason for Amended Return
This return has been amended because several non-compensated board members were inadvertently not listed on Form 990, Part VII, Section A. These board members have been added to the amended return. No other changes have been made to the return as originally filed.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.