Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 2,553,903 | 4,753,687 | 4,729,616 | 3,121,830 | 4,606,367 | 19,765,403 |
| 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 | 73,034 | 145,360 | 104,810 | 100,824 | 141,056 | 565,084 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 2,357,631 | 972,863 | 1,231,895 | 2,011,688 | 1,821,329 | 8,395,406 |
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 4,984,568 | 5,871,910 | 6,066,321 | 5,234,342 | 6,568,752 | 28,725,893 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 116,263 | 267,137 | 2,311,239 | 238,270 | 319,263 | 3,252,172 |
| 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. | 59,922 | 59,922 | ||||
| c | Add lines 7a and 7b.. | 176,185 | 267,137 | 2,311,239 | 238,270 | 319,263 | 3,312,094 |
| 8 | Public support. (Subtract line 7c from line 6.) | 25,413,799 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 4,984,568 | 5,871,910 | 6,066,321 | 5,234,342 | 6,568,752 | 28,725,893 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 119,907 | 95,146 | 100,221 | 161,151 | 269,661 | 746,086 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 119,907 | 95,146 | 100,221 | 161,151 | 269,661 | 746,086 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 5,104,475 | 5,967,056 | 6,166,542 | 5,395,493 | 6,838,413 | 29,471,979 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| 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 -27,234. OTHER ADJUSTMENT |
| 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. |
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| Software Version: |