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American Lumber Standard Committee Incorporated

EIN 52-1951446 · Frederick, MD

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceFair67 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

ALSC CARRIES OUT THE ACCREDITATION AND INSPECTION PROGRAM FOR SOFTWOOD LUMBER AS SPECIFIED IN DEPT. OF COMMERCE VOLUNTARY STANDARD PS-20, A SIMILAR PROGRAM FOR WOOD PACKAGING MATERIAL COMPLIANCE WITH IPPC PURSUANT TO A MOU WITH THE DEPT. OF AGRICULTURE AND A PROGRAM FOR TREATED LUMBER.

Income
$3.8 million
Spending
$3.9 million
Spent on programs
76%
Reserves
17.4 months of spending
Largest source of income
donations and private grants, 96%
Employees
17
Volunteers
21
Highest pay
$315,749, president

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100. Higher than 74% of charities in its peer group (environment, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 17.4 months of spending.

  • Debt

    20 of 20

    It owes 11% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 3% of income.

  • Income trend

    15 of 15

    Income rose 3% on the year before.

  • Spending floor

    15 of 15

    76% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 67 out of 100. Higher than 12% of charities in its peer group (environment, $1m to $10m).

  • Independent board

    25 of 25

    21 of 21 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $1.5 million spent. ALSC HAS ENTERED INTO A MEMORANDUM OF UNDERSTANDING WITH THE ANIMAL AND PLANT HEALTH INSPECTION SERVICE OF THE UNITED STATES DEPARTMENT OF AGRICULTURE TO PERFORM SERVICES TO COMPLY WITH THE UNITED STATES' OBLIGATIONS UNDER THE UNITED NATIONS INTERNATIONAL PLANT PROTECTION CONVENTION (IPPC) GUIDELINES FOR REGULATING WOOD PACKAGING MATERIAL IN INTERNATIONAL TRADE.
  2. $1.2 million spent. PURSUANT TO THE PROCEDURES SET FORTH IN THE DEPARTMENT OF COMMERCE'S VOLUNTARY PRODUCT STANDARD FOR SOFTWOOD LUMBER, PS-20, THE ORGANIZATION ACCREDITS AGENCIES WHICH MONITOR THE COMPLIANCE OF SOFTWOOD LUMBER PRODUCERS WITH VARIOUS LUMBER GRADING REQUIREMENTS. ALSC PERFORMS PHYSICAL VISITS OF MILLS INSPECTED BY SUCH AGENCIES TO CONFIRM GRADING AND INSPECTION PRACTICES. THE PROCESS IS OVERSEEN BY AN INDEPENDENT BOARD OF REVIEW.
  3. $248,276 spent. ALSC ALSO ADMINISTERS A VOLUNTARY PROGRAM FOR TREATED WOOD, USING AMERICAN WOOD PROTECTION ASSOCIATION STANDARDS. ALSC USES PROCESSES AND PROCEDURES SIMILAR TO THOSE IN EFFECT FOR THE SOFTWOOD LUMBER PROGRAM UNDER PS-20 - ACCREDITATION OF INSPECTION AGENCIES, INDEPENDENT INSPECTIONS BY ALSC, AND OVERSIGHT BY THE INDEPENDENT BOARD OF REVIEW.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 2005.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

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