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Top Rated

National Forest Foundation

CharityWatch report issued
October 2022

Top-Rated Charity
CharityWatch Grade
Our independent grade based
on a number of factors.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

National Forest Foundation
Bldg 27, Ste 3, Fort Missoula Rd
Missoula, MT 59804

Other Names


Tax Status


Stated Mission

Engages Americans in community-based and national programs that promote the health & public enjoyment of the National Forest system; and accepts & administers private gifts of funds & land for the benefit of the National Forests.

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Data based on Fiscal Year Ended 09/30/2021

Program Percentage: 89%

The percentage of National Forest Foundation's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).


Calculated Total Expenses



Cost to Raise $100: $9

How many dollars National Forest Foundation spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources


Financial Documents

Entity Document Type Tax ID
National Forest Foundation Audited Financial Statements 52-1786332
National Forest Foundation IRS Form 990 52-1786332
Entity: National Forest Foundation
Document Type: Audited Financial Statements
Tax ID: 52-1786332
Entity: National Forest Foundation
Document Type: IRS Form 990
Tax ID: 52-1786332

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
National Forest Foundation
meets governance benchmarks.
National Forest Foundation
meets transparency benchmarks.
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy No Sharing  

  Name Title Compensation
1 Mary Mitsos President/CEO $358,431
2 Ray Foote Executive VP $283,449
3 Marcus Selig VP, Field Programs $168,846
Name: Mary Mitsos
Title: President/CEO
Compensation: $358,431
Name: Ray Foote
Title: Executive VP
Compensation: $283,449
Name: Marcus Selig
Title: VP, Field Programs
Compensation: $168,846

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

According to the National Forest Foundation audited Statement of Activities for the year ended September 30, 2021, the Foundation received in-kind contributions in fiscal 2021 on which it placed a total value of $221,775.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to the National Forest Foundation audit of September 30, 2021 (Note 1 re: Financial risk):

"The Foundation invests in professionally managed portfolios that contain various securities that are exposed to risks, such as market, interest and credit. Due to the level of risk associated with such investments and the level of uncertainty related to changes in the value of such investments, it is at least reasonably possible that changes in risks in the near-term could materially affect investment balances and the amounts reported in the [audited] financial statements."

According to the National Forest Foundation audit of September 30, 2021 (Note 9, Contingencies, COVID-19 Pandemic):

"On January 30, 2020, The World Health Organization declared the coronavirus outbreak a 'Public Health Emergency of International Concern' and on March 11, 2020, declared it to be a pandemic. Actions taken around the world to help mitigate the spread of the coronavirus included travel restrictions, quarantines in certain areas and forced closures for certain types of public places and businesses. The coronavirus and actions taken to mitigate it have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, include [sic] the geographical area in which the Foundation operates. Management is continually monitoring the potential impact of the pandemic on the Foundation. Management will review and adjust planned expenditures should it determine the outbreak will significantly impact the financial position and activities of the Foundation."

According to the National Forest Foundation tax filing for the fiscal year ended September 30, 2021, the Foundation reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding compensation received by officers, directors, trustees, key employees and highest compensated employees contingent on the revenues of the organization (Schedule J, Part I, line 5a):

"The board of directors decides on an annual bonus for Mary Mitsos based on the annual finances of the organization."

Mary Mitsos is reported as President & CEO with $60,000 in "Bonus & incentive compensation" and total compensation of $358,431 in calendar year 2020 (IRS Form 990, Schedule J, Part II).