**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-K**

[**X]**

**ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

 

For the fiscal year ended December 31, 2010

OR

**[  ]**

**TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES AND EXCHANGE ACT OF 1934**

 

For transition period ___ to ____

Commission file number: 000-26973

**FOREVERGREEN WORLDWIDE CORPORATION**

(Exact name of registrant as specified in its charter)

| Nevada                                                                                    

(State or other jurisdiction of incorporation or organization)

87-0621709                                        

(I.R.S. Employer Identification No.)

972 North 1430 West, Orem, Utah           

(Address of principal executive offices)

84057         

(Zip Code)

Registrant’s telephone number:  (801) 655-5500

Securities registered under Section 12(b) of the Act:  None

Securities registered under Section 12(g) of the Act:  Common Stock

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  Yes [   ]   No [X]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. Yes [   ]   No [X]

Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days.  Yes [X]   No [  ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).   Yes  [  ]   No [  ]

Indicate by check mark if disclosure of delinquent filers pursuant to item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.  [   ]

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Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company.  See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer [  ]

Non-accelerated filer [  ]

Accelerated filed [  ]

Smaller reporting company [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes [  ]   No [X]

The aggregate market value of the 4,270,954 shares of the registrant’s voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold as of the last business day of its most recently completed second fiscal quarter (June 30, 2010) was  approximately $854,191.

The number of shares outstanding of the registrant’s common stock as of May 3, 2011 was 14,892,141.

Documents incorporated by reference:  None

**TABLE OF CONTENTS**

PART I

Item 1.  Business

3

Item 1A.  Risk Factors

13

Item 1B.  Unresolved Staff Comments Properties

15

Item 2.  Properties

15

Item 3.  Legal Proceedings

15

Item 4.  [Reserved]

16

PART II

Item 5.  Market for Registrant’s Common Equity, Related Stockholder Matters 

and Issuer Purchases of Equity Securities

16

Item 6.  Selected Financial Data

17

Item 7.  Management’s Discussion and Analysis of Financial Condition and Results of Operations         17 

Item 8.  Financial Statements and Supplementary Data

21

Item9.  Changes in and Disagreements with Accountants on Accounting and Financial Disclosure         42

Item 9A.  Controls and Procedures 

42

Item 9B.  Other Information

43

PART III

Item 10.  Directors, Executive Officers and Corporate Governance

43

Item 11.  Executive Compensation

45

Item 12.  Security Ownership of Certain Beneficial Owners and Management 

and Related Stockholder Matters

46

Item 13.  Certain Relationships and Related Transactions, and Director Independence

47

Item 14.  Principal Accounting Fees and Services

48

PART IV

Item 15.  Exhibits, Financial Statement Schedules

49

Signatures

50

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*In this annual report references to “ForeverGreen,” “the Company,” “we,” “us,” and “our” refer to ForeverGreen Worldwide Corp. and its subsidiaries.*

**EXPLANATORY NOTE**

Please see “Item 1B.  Unresolved Staff Comments,” below, regarding the matter that ForeverGreen Worldwide Corporation has received written comments from the Securities and Exchange Commission staff regarding our annual report for the year ended December 31, 2009, and that those comments remain unresolved.

**FORWARD LOOKING STATEMENTS**

The Securities and Exchange Commission (“SEC”) encourages companies to disclose forward-looking information so that investors can better understand future prospects and make informed investment decisions.  This report contains these types of statements.  Words such as “may,” “expect,” “believe,” “anticipate,” “estimate,” “project,” or “continue” or comparable terminology used in connection with any discussion of future operating results or financial performance identify forward-looking statements.  You are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date of this report.  All forward-looking statements reflect our present expectation of future events and are subject to a number of important factors and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements. 

**PART I**

**ITEM 1.  BUSINESS  **

***Historical Development***

ForeverGreen Worldwide Corporation, formerly Whole Living, Inc. (“ForeverGreen Worldwide”), was incorporated in the state of Nevada on March 18, 1999 as Whole Living, Inc.  In May of 1999, Whole Living merged with Whole Living Inc., a Utah corporation, which owned the trademark “Brain Garden” and some of the products and formulas presently being marketed by ForeverGreen Worldwide.  Whole Living formed Brain Garden, Inc., a Nevada corporation, in May 2002, and Whole Living transferred the assets related to the Brain Garden products to this wholly-owned subsidiary. 

On January 13, 2006, Whole Living acquired a 23% interest in ForeverGreen International, LLC (“ForeverGreen International”) in exchange for 1,266,667 (19,000,000 pre-split) restricted common shares of Whole Living.  ForeverGreen International is a network marketing company that focuses on whole foods and natural products. 

Whole Living, Inc. changed the name of the corporation to “ForeverGreen Worldwide Corporation” on December 14, 2006.   On December 29, 2006 ForeverGreen Worldwide acquired the remaining 77% interest of ForeverGreen International.  ForeverGreen Worldwide issued an aggregate of 5,240,549 common shares valued at $9,170,961 in exchange for the member interests and the preferred member interests of ForeverGreen International.  This exchange resulted in ForeverGreen Worldwide owning 100% of ForeverGreen International and ForeverGreen International became a wholly-owned subsidiary of ForeverGreen Worldwide.  The Brain Garden subsidiary was dissolved after this acquisition.

***Our Business***

ForeverGreen Worldwide is a holding company that operates through its wholly owned subsidiary, ForeverGreen International, LLC.  Our product philosophy is to develop, manufacture and market the best of science and nature through innovative formulations as we produce and manufacture a wide array of whole foods, nutritional supplements, personal care products and essential oils. 

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We believe that consuming healthy and natural whole foods and beverages is the basis of health and longevity. We provide health answers, not only through exclusive nutritional whole food beverages, but also by providing a broad product line of delicious whole foods that can be eaten for every meal, instead of the processed, fatty and preservative-laden synthetic meals prevalent in society today. Many competing companies provide capsules, powders, pills or tablets as nutritional supplements, but we believe these generally fail to provide an every-meal alternative to the processed and nutrient depleted foods found in the three main daily meals of most common consumers. We provide the every-meal answer with a variety of appetizing healthy food products that allow our Members and customers to eat healthy for every meal and snack throughout the day. In addition, we provide healthy personal care products as an alternative to the chemical-laden and synthetic products in the marketplace that may potentially negatively impact our health.

We remain committed to developing and providing high quality products that are innovative, healthy, efficacious, easy to use and easy to sell. Our unique products, along with a distinct and fresh corporate philosophy and message of physical, mental, emotional and spiritual health through service to community and others, attract consumers as well as Members who wish to own a home-based business selling our products and spreading our health message.

*ForeverGreen Takes a Stand for Kindness*

One of ForeverGreen’s key missions is Kindness. ForeverGreen believes health is the doorway to kindness, and kindness is health. ForeverGreen corporate, along with ForeverGreen employees, distributor Members, and officers create a higher standard of focus, serving humanity one person at a time by doing individual and hands-on acts of kindness each day. We believe you can transform the world by transforming people. We call it “Standing in the Drift”. Standing in the Drift means doing everything a person can outside of themselves to help lessen the impact of the adversities our world faces. Each ForeverGreen Member is encouraged to take a stand in their own community to make a difference. ForeverGreen has corporately created and/or supported a national school nutrition program called The Power Lunch Program, the worldwide poverty relief organization called Kiva

***Principal Products***

We intend to continue our emphasis as a total lifestyle company focused on bringing to our domestic and international Members and customers our exclusive products.  In February of 2011 we began our pre-launch phase of a new brand called VERSATIVA. The pre-launch phase introduces two unique products.  The first new product in the new VERSATIVA line is called Hemp Pulse, which has 27 organic and/or clean whole foods, with hemp as the major ingredient.  Hemp Pulse has three different fruit base choices: cherry, raspberry and blueberry.  Hemp Pulse is manufactured in ForeverGreen’s own manufacturing facility.  Hemp Pulse is also available in bars.  The second new product in the VERSATIVA line is called Hemphoria, which is a 24 times liquid concentrate.  Hemphoria is a whole seed concentrate with our complimentary proprietary blend of peace and happiness.

ForeverGreen now has five brand lines:

•

The new VERSATIVA brand including Hemp Pulse and Hemphoria.

•

The LegaSea brand includes FrequenSea, SecreSea, ZMP 400, SecreSea, Azul, and now, A.I.M. Transfer Factor. All of these products contain marine phytoplankton as their key ingredient. 

•

The TRUessence Apothecary and Essential Oil brand includes all of our essential oils, personal care and household products.

•

The Smart Food (formerly Brain Garden) brand includes Pulse-8, a heart healthy product that features L-arginine, now with marine phytoplankton, ElectriFire, a natural energy drink, Thunder, a chocolate meal replacement shake, SmartSaltz, and many other healthy chocolate or whole-food based products. 

•

The O3World brand line includes our line of healthy weight management products.

These five brands are now presented to our Members and consumers in a simple business model that supports a simplistic, easily duplicated presentation and value proposal.  The model is called the “ABCs of Your Business”.

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“A” stands for our new A.I.M. Transfer Factor product that is high in Antioxidant, Immune and Metabolic support. “B” stands for BURN, our weight management system, and “C” is for Cardio, and features our heart-healthy Pulse-8 product. In simple terms, when a Member buys one of the A, B or C featured products in conjunction with Azul or FrequenSea, the Member gets a price value discount and immediately qualifies to earn bonuses in the compensation plan.

FrequenSeaTM. Our best-selling product is FrequenSea, a whole-food beverage consisting of a proprietary blend of marine phytoplankton, ionic sea minerals, frankincense, rose, ginger and aloe vera in a base of blueberry, cranberry and lime juice concentrate. Many of FrequenSea’s ingredients are processed through a patent-pending process known as Aqueous Molecular Partitioning (AMP), which, without the use of chemicals or heat, renders the ingredients water-soluble. FrequenSea is sold as a single bottle, in individual single-serving packets or even in four-bottle packs.  The marine phytoplankton in FrequenSea contains more than 200 different sea algae that are all processed through proprietary and patent-pending harvesting processes at a one-of-a-kind $30 million sea farm in the Pacific Northwest. A daily recommended amount of FrequenSea provides more than 66 vitamins and minerals and includes amino acids in a convenient bio-available form for easy ingestion and quick absorption. FrequenSea sales represent approximately 60 percent of our total product sales.

LegaSea products. The LegaSea brand line also features a number of products that contain the exclusive and beneficial marine phytoplankton featured in FrequenSea. Azul is a high-antioxidant, delicious powdered blend of 24 raw whole food and super fruit ingredients and probiotics that are naturally dried and blended to preserve their natural integrity. A.I.M. Transfer Factor capsules contain a proprietary blend of raw materials that we believe optimize immune, metabolic, and antioxidant support. ZMP 400 features zeolite, a volcanic mineral known for attracting and removing harmful metals, chemicals and toxins from the body, naturally activated in 400 milligrams of our exclusive, mineral-rich, marine phytoplankton.

TRUessenceTM Essential Oils. ForeverGreen offers our Members and customers a variety of pure, therapeutic-grade wild crafted essential oil singles and blends, sourced from all around the world. We believe there are many preventative and pleasurable ways to use essential oils topically, aromatically, as well as therapeutically in personal care products. 

HYDRessence Plant Life Concentrates. The plant kingdom offers an abundance of our best medicines. Utilizing the patent-pending and, exclusive to ForeverGreen, Aqueous Molecular Partitioning (AMP) process, HYDRessence Plant Life Concentrates contain the nutrients of the entire plant in three effective, delicious, and highly concentrated liquid products that can be added to water or juice for an enhanced nutritious and pH-balancing experience.

TRUessence Apothecary & Personal Care products. We believe that everything you put on your skin will be absorbed into the bloodstream. With the potentially-harmful and cheap synthetic ingredients in many personal care products today, ForeverGreen’s Members and customers have access to healthy, natural personal care alternatives. Our personal care products include a variety of products to suit your personal care needs, from tooth powder to shaving cream, to chemical-free house cleaners, to luxurious bath salts. Some highlighted products from this line include JuiceTM shampoo and conditioner, a lavender-based all-purpose body wash called Silk, Quench, a natural moisturizer, Touch antibacterial foaming hand soap, Protect hand sanitizer, and the facial skincare line, SecreSea. SecreSea is a marine phytoplankton-based skin care program of five products for healthy, beautiful skin. 

O3World Weight Management products.  In August of 2008 the O3World product line was introduced to support weight management through our unique products, FIXX, FORM/ FIBE and FILL. FIXX is a meal replacement drink powder that has an energy component. FORM is a capsule product that taken before a meal creates a feeling of fullness so an individual should eat less. FIBE is an all-natural alternative to FORM that was designed to create the same results with a fiber-based component. FILL is a nutritious whole food bar, offered in a variety of flavors, that is intended as a hunger-satisfying snack in between meals throughout the day. 

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Pulse-8. Pulse-8 is a product that was introduced in 2009 that contains a specific ratio of L-Arginine with marine phytoplankton that is designed to support heart health. 

Whole Foods. Our whole food offerings consist of a variety of healthy, natural food products that are made onsite in our whole-food manufacturing facility. PulseTM consists of 17 different nuts, seeds, fruits, grains and other whole foods. PulseTM is offered in various flavors, either “loose” in canisters or in snack bars, and may be used as a snack or a meal replacement. Pulse has natural unprocessed proteins, fibers, carbohydrates and other “AMPed” nutrients required for a healthy diet. Our other whole food meal and snack products include several soups that also double as nutritious additives to every casserole or meal, and also include Finally FruitTM, a natural dried fruit medley, Great StartTM oatmeal breakfast cereals, Harvest MixTM trail mix blends, and Parched Pulse, a natural dried vegetable mix.  We believe the Smart Food line offers a variety of products that satisfy the need for nutritious and natural food choices as opposed to processed, synthetic and preservative-laden foods.

ElectriFire. Also a part of the Smart Food line is our natural energy drink, ElectriFire. Also designed to aid in maintaining or boosting ones weight management programs, ElectriFire was launched in 2008 to offer a safe alternative to the highly-caffeinated and sugared synthetic energy drinks commonly available today. ElectriFire comes in two flavors, a full, fruity smooth blend, or a spiced blend that offers a kick of “AMPed” chili for added blood circulation. Perfect for those on the go, ElectriFire is convenient and natural, which offers the desired lasting energy, without the crash. 

24 Karat Chocolate®. ForeverGreen Members and customers are among the first to finally enjoy guilt-free organic chocolate that is high in antioxidants and is processed without the fats, hormone filled dairy milk and waxes common in many chocolate products. This naturally dark chocolate comes in individually wrapped Teasers, as well as in fondue chips with a chocolate melter for use at chocolate fondue parties. The 24 Karat Chocolate® is also used as an ingredient in the weight management meal replacement products ThunderTM and FIXX, as well as in many of the whole-food bars offered by the Smart Food line. ThunderTM is a meal replacement drink powder that provides 28% of the protein your body needs in an apple fiber base with natural sweeteners and antioxidants for a healthy, yet delicious experience.

*Product Guarantees*

Our 100% customer satisfaction policy allows product returns for all our products that are resalable, subject to a ten percent restocking fee. This policy improves our customer and Member satisfaction and brings us in line with Direct Selling Association recommendations. Actual product returns have been less than two percent of sales for the past two fiscal years. We also maintain an insurance policy for product liability claims of $1,000,000 USD per claim and $2,000,000.00 USD annual aggregate limit.

*Product Development*

We continue our commitment to providing innovative, natural, and cutting edge products to retain exclusivity for our Members and customers. Our products take advantage of the latest in nutritional research and science. Our products are easy to use and easy to sell. The effectiveness of our products is measurable in their nutrition and health benefits.   During the year ended December 31, 2010 and 2009 we did not spend any funds on research and development.  

In March 2009 we announced the completion of our in-house information system, known as “CASS” (Commissioning and Sales System) which allows us to gather information on sales trends and field demographics in real time without reliance on a third party vendor.  Management believes the addition of this internal system will provide cost savings worth the time and money we invested in the system.

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***Raw Materials and Suppliers***

Throughout 2009 and 2010, we had the freedom to use any supplier to purchase raw materials. We used several different vendor sources since most of the raw materials were readily available in the marketplace. We maintain good relationships with our key vendors to ensure a continuous supply of our key products. During 2009 and 2010, we relied on two principal suppliers for our FrequenSeaTM product. Unique Sea Farms, Ltd provided the marine phytoplankton, and Primal Essence supplied the “AMP” technology used to process additional ingredients that accompany the marine phytoplankton in FrequenSeaTM. Although there are other providers in the world who claim to produce marine phytoplankton, we consider Unique Sea Farms, Ltd’s product to be the very best quality, from the most ideal geographical location, with the very best harvesting and extraction methods, which makes for the best nutritionally superior and unique marine phytoplankton offering.

 

During 2007, Marine Life Sciences, LLC, a Nevada limited liability company (“MLS”), acquired the worldwide rights to the exclusive blend of marine phytoplankton produced by Unique Sea Farms, Ltd.  On March 28, 2008 ForeverGreen International entered into an exclusive worldwide marketing agreement with MLS. Under the agreement, MLS will supply ForeverGreen International with processed marine phytoplankton for a term of five years and if ForeverGreen International satisfies the terms of the agreement for the initial five-year term it will have the option to renew the agreement for an additional five-year term. 

Under the agreement, ForeverGreen International agreed to purchase an annual quota of marine phytoplankton from MLS on an increasing schedule from 538 kilograms to 1,400 kilograms per year over the five-year term of the agreement. The price per kilogram of the product varies according to the total kilograms purchased. If ForeverGreen International fails to meet the annual quota, then it will lose the right of exclusivity unless it pays an additional amount to satisfy the minimum annual quota amount.  

Due to economic conditions in 2008, ForeverGreen International was unable to meet the annual quota requirements of the agreement with MLS. Therefore, an ongoing review of the quotas and market conditions is being reviewed with MLS to ensure a long-term unique vendor relationship. MLS continues to share research results and other data related to the product with ForeverGreen International and both parties agreed to protect any proprietary information related to the product. Both parties agreed to indemnify the other for any claims arising out of any action taken or omission by the other.

During 2007 and 2008, we relied primarily on one essential oil vendor. However, as of January 2009, our essential oil products are formulated, processed and sourced with other key vendors directly by ForeverGreen. ForeverGreen ended its relationship with its prior oil vendor to have full control over the manufacturing, control, quality, sourcing, and label and marketing claims of its oils. Management believes our oil quality and customer satisfaction is greatly improved with the new ForeverGreen education system and delivery of quality essential oils.  However, some of our essential oil raw materials may be limited due to high demand and potential environmental or geographical raw material shortages that occur around the world periodically. 

We maintain our in-house manufacturing capabilities for our Smart Food line and our new VERSATIVA line of products. We retain our freedom to use any competitive suppliers to garner control over our product costs, quality and the lead times for manufacturing and delivery. We may purchase our raw materials from several different sources and most of the raw materials we use are readily available in the marketplace. We maintain our product inventory using a system in which we ensure an appropriate inventory based on a product’s anticipated movement. 

***Markets***

We provide exclusive, innovative nutritional and whole-food products that are eaten or consumed to achieve healthy results within the body. While the nutritional supplement industry, consisting of individually standardized supplements, herbs and the like, has been flat in recent years, the exclusive and proprietary products protected through trade secrets, proprietary processes and ingredients have experienced great growth. In addition, the functional foods and products we offer are experiencing favorable growth. 

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We offer our products online. Each Member Kit purchased also includes a virtual online website, known as a Web Office, designed for Members, where they can manage, monitor, and operate their businesses successfully, anytime. This site is password protected and exclusive to Members with access to company news, product tracking, product information, and a library of company documents geared to help them with their business, such as frequently asked questions and various forms and references. In addition, we offer a replicated website model to our Members allowing them to obtain an immediate online presence and personal URL for their business, which they can use as a place to direct potential new Members to learn about the company and sign up as Members. Features on this website include company information, video and flash presentations, prospect management and follow-up, online registration of new Members, online product ordering, online customer service and a “contact me” function that allows anyone visiting the site to contact, via email, the Member directly.  

***Distribution Network***

Our main distribution center is located in Orem, Utah near the main corporate office. We also have a fulfillment center in Auckland, New Zealand that improves our product delivery with cost savings and efficiencies for our Australian and New Zealand markets. In addition, we have ForeverGreen offices in Singapore, Japan and Mexico, but are using a third party in the Netherlands to service our Members in the European Union, and a third-party provider to distribute our products throughout Mexico. We buy raw materials from third-party suppliers, manufacture our Smart Food whole-food products in-house and warehouse the bulk food product at our facilities. We service individual product orders and ship to individual customers and Members in the United States, Australia, Canada, Japan, Mexico, New Zealand, Singapore, the United Kingdom, Spain, the Netherlands, Germany, Columbia, Chile, Argentina, Ecuador, Bolivia, Peru, Dominican Republic and other South American countries. 

Members and their customers pay for products prior to shipment, incurring minimal accounts receivable for us. Members and customers have access to place orders online through their ForeverGreen websites, by phone through a growing call center, or even by facsimile. Typically, Members and customers pay for their product orders by credit card. Less than 10% of our sales are paid for with cash. Typically, we experience back orders with less than .05% of our orders.  

*Enrollment and Sponsorship*  

Enrollment and sponsorship activities are encouraged, but not required of our Members. Successful Members will both enroll and sponsor new Members.  The sponsoring of new distributors creates multiple levels in a network marketing structure. Individuals that a distributor sponsors are referred to as “downline,” or “sponsored” distributors. If downline distributors also sponsor new distributors, they create additional levels in the structure, but their downline distributors remain in the same downline network as their original sponsoring distributor.

Enrollment and sponsorship activities are encouraged, but not required of our Members. Successful Members will both enroll and sponsor new Members, who are known as downline members of that Member.  Members assist their downline Members to successfully do the same. While we provide product and company brochures, magazines, websites, DVDs and other sales and marketing materials, our greatest success and retention comes from Members who are accountable and responsible for educating and training new Members with respect to our products, the ForeverGreen Money Tree Compensation Plan, and how to build and maintain a successful business.  

Generally, Members who are new to network marketing invite friends, family members, and acquaintances to attend conference calls, review websites and marketing materials, or attend personal or company-sponsored meetings. Members with a history of network marketing are quick to invite their contacts within the industry to experience the difference that our company brings to the industry. Some people are attracted to become Members after experiencing our products and desiring to enjoy the wholesale pricing offered to our Members. The new 

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Member is also entitled to enroll and sponsor other Members in order to build a network of Members and customers that provide commissions and further financial incentives as well as recognition from the company. 

Turnover is a typical aspect of the direct selling or network marketing industry. Our Members understand that to prevent a possible decline in their organization and sales volume, the enrollment, sponsoring and training of new Members is necessary to increase the overall Member force and motivate new and existing Members. We may experience seasonal decreases in Member sponsoring and product sales because of holidays and customary vacation periods. We cannot predict the timing or degree of fluctuations because of the number of factors that impact the sponsoring of new Members. We cannot assure that the number, growth or productivity of our Members will be sustained at current levels or increase in the future.  

Weekly conference calls, the materials included in the Member Kit, training events, corporate events and online support offerings help to provide a duplicable business model that help new Members successfully begin their independent contractor business.

*Member Contract*

A potential Member must enter into a standard Member Agreement which governs the relationship between the company and the Member in accord with our policies and procedures. Any person may join the company as a Member to purchase products for personal use or to build a downline sales organization. In order to become a Member, a person may purchase a non-commissionable Member Kit that currently sells for $25.00. The Member Kit includes a number of Member materials, such as the Policies and Procedures, step-by-step instructions on how to build and maintain a business, information about how to access the Member’s personal websites, company and product information, videos, brochures and other printed materials, basic forms and applications, and a special Meeting in a Box presentation that allows a Member, anywhere at any time, to conduct the perfect ForeverGreen meeting to invite new prospects to become ForeverGreen Members.  This Member Kit accounts for about 1% of our total revenues. No product purchases are required to become a Member, and large inventory product purchases are discouraged. However, in order to receive compensation as a Member, personal or customer monthly purchases and/or personal customer sales of a certain amount of volume are required. 

Our Member Agreement and Policies and Procedures, which outline the scope of permissible marketing activities, and information on the ForeverGreen compensation plan are posted on our website. Our Member rules and guidelines are designed to provide Members with maximum flexibility and opportunity within the bounds of governmental regulations regarding product claims, network marketing and prudent business policies and procedures. Members are independent contractors and are thus prohibited from representing themselves as our agents or as employees of the company. Members are obligated to present our products and business opportunity ethically and professionally. Members contractually agree to abide by all local, state and federal laws and regulations pertaining to the advertising, sale and distribution of our products. All advertising must be factual and not misleading and a Member may be terminated for making false claims about the income potential, the compensation plan, or product efficacy.

Members must represent to potential Members that the receipt of commissions is based on sales volumes and substantial efforts. Products may be promoted by personal contact or by literature produced or approved by the company. Products generally may not be sold, and the business opportunity may not be promoted, in traditional retail environments. 

We are not in a position to provide the same level of direction, motivation, and oversight to our Members as we would our own employees because the Members are independent contractors residing across the United States and in many other countries. We review alleged reports of Member misconduct or breach of contract to enforce contract compliance.  If we determine that a Member has violated any of the Member Policies or Procedures, we may elect to educate the Member regarding the contract terms or impose sanctions such as warnings, probation, suspension of privileges of Membership, withholding commissions until specified conditions are satisfied, terminate the distributor’s rights completely or other appropriate injunctive relief.  A Member may voluntarily 

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terminate their Membership at any time. 

*Compensation Plan*

We rely on a network marketing system for the distribution of our products through our Members and customers. Our revenue depends directly upon the sales efforts of our Members around the world. We distribute our products exclusively through independent contractor Members who have contracted directly with us. Members are entitled to purchase products from us for personal use or for resale, depending on their market, and the sales by our Members have the potential to earn the Member commissions. Individuals who join as Members may enroll and sponsor other Members, and may further earn commissions from the resale of products. The ForeverGreen Compensation Plan provides many different ways to earn income for our Members, from FastStart earnings, to personal rebates on Member purchases, to downline commissions and leadership pools. 

During the first and second quarters of 2010 we relied on the ForeverGreen Money Tree Commission Plan for payment of commissions to members.  A Member could earn retail profits and extra bonuses for a new enrollee’s first purchase and on a Member’s small leg organization’s purchases.  Bonuses were also paid from pools to Members based upon their rank in our plan.  Commissions were paid out weekly under the ForeverGreen Money Tree Commission Plan.

In response to ForeverGreen’s distributor leadership and the current economic conditions, ForeverGreen introduced a new compensation plan: “The People’s Plan” which started on July 27, 2010.  The People’s Plan is very simple to learn, which in turn means it is simple to teach and duplicate with our current Members and new Members. Part of the simplicity of the new People’s Plan is it incorporates the People’s Pack.  The purchase of this pack by our Members allows each Member to maximize earnings via retail market up, commissions and bonuses available as they and their downline organization also purchase and resale the People’s Pack or any other ForeverGreen product.  

Each company product carries a specified number of commissionable volume, or “points”.  Commissions or bonuses are based on a Member’s personal qualification, organizational, and leg commission volumes. A Member receives commissions based on a percentage of the sales volume of their downline each week. Commission qualification volume points are essentially based upon a percentage of the product’s wholesale cost, net of any point-of-sale taxes. As a Member’s retail business expands, and as they successfully sponsor other Members into the business, both of which expand their businesses, the Member receives more commissions from the expanded sales volume of the downline. A Member receives monthly commission bonuses by remaining in good standing with the Company and by generating a minimum of 50 points of Personal Volume (PV).

We believe the ForeverGreen “People’s Plan” Compensation Plan reaches out to every segment of our society. An individual may join as a Member for the exclusive products offered by our company or for the wholesale prices that are available to Members purchasing product. An individual may join ForeverGreen and begin earning commissions rapidly with minimal investment. A Member receives a discount on their personal purchases or the purchases of their customers if they follow the value based purchase of FrequenSea or Azul with a product categorized as A, B or C, or other value package product combinations. This provides incentive to discuss successful products and programs with others. As a Member assists other individuals join the Member’s organization, the new Members generate commission payments to the upline Member through their product purchases. 

A Member can earn retail profits for the difference between sales price and the wholesale price of the product.  Beginning April 2011 a Member can earn a 20% Fast Start Bonus on a new enrollee’s first purchase.  This new feature still works with the current month end and can earn 5%, 10% or 20% on that purchase and other first level or generational volume.  Members earn first level 5% payout at the rank of Apprentice or earn 10% or 20% at the rank of Learning or higher on first generation monthly personal volume purchases via their distributorship.  At MVP rank there is a 2% Bonus pool and at higher ranks there is an 8% leadership pools. 

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Our Members progress though the “People’s Plan” compensation plan with recognition and ranks that show their standing and leadership within the company. A Member must generate Personal Volume (PV) with individual purchases or customer purchases.  A Member’s rank may vary from month to month based upon the increase and decrease in their monthly sales volume.  The new weekly “Fast Start Bonus” feature allows for even the lowest member status, requiring minimal volume qualifications, to earn compensation as they grow their businesses on a weekly basis.  The rank of Apprentice is indicative of the status of the new Member’s first rank in the ForeverGreen business, which is achieved by creating a total of 100 points of Personal Enrolled Member Volume (PEMV) and 50 points PV. PEMV is volume points purchased by those member personal introduced on the Members 1st level.   The progressive ranks include:  Apprentice, Learning, Determined, Successful, Leader, Team Leader, MVP, Hall of Fame, Free and Rainmaker.   Each rank qualifies for varying percentages paid monthly upon volume purchases per downline generations.  The rank of MVP also earns a 2% pool shares with all MVP’s.  The ranks of Hall of Fame, Free and Rainmaker also share a 6% pool with all Members in those ranks.

There are many competitor companies that offer unilevel plans, FastStart bonuses, and leadership pools. However, we believe that our approach and  percentage of commission payout, combined with our unique and specific product focus and company culture and growth, presents a far superior opportunity that that offered by competitor plans. This represents a unique, competitive advantage for our Members. The personal rewards for our Members generate incentive to attract additional network marketing professionals and newcomers alike. As our Members are rewarded financially, they are motivated to continue developing an organization to help others receive financial and recognition rewards and, as a result, the company continues to grow. We continue to look at ways to improve our compensation plan in the future, as we recognize the importance of staying in touch with economic changes within the marketplace.

***Competition***

The market for products designed to enhance mental and physical performance is large and intensely competitive. Our primary competition includes other network marketing companies that manufacture and market herbal remedies, personal care, and nutritional products. We also compete with major retail businesses that provide the same categories of products that we offer. To gain market and industry attention and advantage, we emphasize our company culture, the exclusive access we have to certain unique products, the effectiveness and quality of our products, and the convenience of our distribution system. We emphasize products that improve health through a diet of whole-food beverages and real, natural products rather than pills and supplements. We take pride in our commitment to offering all natural, clean, and/or organic products. 

We believe our health beverage, FrequenSeaTM, is the first beverage or “juice product” to provide the benefits of marine phytoplankton in a proprietary whole-food tonic blend with ionic sea minerals, rose, ginger, aloe vera, frankincense, and other quality ingredients in a delicious base of cranberry, blueberry, and a twist of lime. Other network marketing beverages compete with FrequenSeaTM in the category of health beverages consisting of a variety of fruit juices from around the world such as mangosteen, noni, acai and other fruit or plant products.  

Many of our Smart Food products compete with “health bars” and nutritional supplements offered by many competitor companies as meal replacement products. Our essential oils and personal care products compete with companies that offer similar products, such as NuSkin, Neways and Young Living Essential Oils.  

Many of our competitors have much greater name recognition and financial resources. In addition, herbal remedies, personal care, and nutritional products can be purchased in a wide variety of channels of distribution. While we believe that consumers appreciate the convenience of ordering products from home through a sales person or through a catalog, the buying habits of many consumers indicate they may not wish to change their habits of purchasing products through traditional retail channels.  

We also compete for distributor Members with other direct selling organizations, many of which have a longer operating history and higher visibility, name recognition, and financial resources. Some of the dominant network marketing companies in our existing markets are Amway Corporation, Herbalife and NuSkin Enterprises, to name 

11

a few. We also compete with many smaller network marketing companies that also offer personal care products, health and nutrition products. We compete for new distributors on the strength of our product line, leadership training, compensation plan, marketing focus, direction, and management leadership strengths.  

***Trademarks, Patents and Intellectual Property*** 

We have secured, or are in the process of securing, trademark protection for our important trademarks in the United States and around the world where we are conducting business. Trademark protection is important to brand name recognition and Member and consumer loyalty as we expand internationally. We intend to register our important trademarks in the United States and other countries where we are experiencing growth. A number of our products utilize proprietary formulations and processes.  

We do not own any patents, but use trade secrets, confidentiality and non-disclosure agreements, and proprietary processes to protect our intellectual property. Some of our venders have secured patents or are seeking patents to continue the exclusivity for the products they supply to us.

***Government Regulations***

*Direct Selling Activities*

Direct selling activities are regulated by various federal, state and local governmental agencies in the United States and foreign countries. We believe that our method of distribution is in compliance in all material respects with the laws and regulations relating to not-for-resale and direct selling activities in the United States, Mexico, Japan, Canada, Singapore, New Zealand, Australia, Germany, the Netherlands,  the United Kingdom, and other markets. These laws and regulations are generally intended to prevent fraudulent or deceptive schemes, often referred to as “pyramid”, “money games”, “business opportunity”, or “chain sales” schemes that promise quick rewards for little or no effort, require high entry costs, use high pressure recruiting methods, and/or do not involve legitimate products. The laws and regulations in our current markets often impose certain cancellation/product return, inventory buy-backs and “cooling-off” rights for consumers and Members, require us or our Members to register with the governmental agency, impose certain requirements on us, and/or impose various requirements.

The purpose of these laws and regulations is to ensure that Members are being compensated for sales of products and not for recruitment of new Members. The extent and provisions of these laws vary from state to state and internationally. International laws may impose significant restrictions and limitations on our business operations.  For example, in international countries where we have not yet established a local office, our Members and customers purchase product through a not-for-resale program enabling them to receive product for personal consumption, but not retail the product to customers.  

Any assertion or determination that we are not in compliance with existing laws or regulations could potentially have a material adverse effect on our business and results of operations. We cannot assure that regulatory authorities in our existing markets will not impose new legislation or change existing legislation that might adversely affect our business in those markets. Also, we cannot assure that new judicial interpretations of existing law will not be issued that adversely affect our business. Regulatory action, whether or not it results in a final determination adverse to us, has the potential to create negative publicity, with detrimental effects on the motivation and recruitment of our Members and, consequently, on our revenue and net income.  

*Regulation of Personal Care and Nutritional Food Products*

Our products and related marketing and advertising are subject to governmental regulation by various domestic agencies and authorities, including the Food and Drug Administration, which regulates food, medical products and cosmetics. The advertising and marketing of our products are regulated by the Federal Trade Commission, which enforces consumer protection laws in regard to truth in advertising. The Consumer Product Safety Commission protects the public from unreasonable risk of injuries and death associated with consumer products, and the United 

12

States Department of Agriculture regulates food safety and quality. Similar types of agencies exist in our foreign markets. To date, we have not experienced any governmental actions related to health or safety and food and drug regulations for our products.

Our markets have regulations concerning product formulation, labeling and packaging. These laws and regulations often require us to, among other things, conform product labeling to the language and regulations, and register or qualify products with the applicable government authority or obtain necessary approvals or file necessary notifications for the marketing of such products. Many of our existing markets also regulate product claims and advertising. These laws regulate the types of claims and representations that can be made regarding the capabilities of products. For example, in the United States we are unable to make any claim that our nutritional products will diagnose, cure, mitigate, treat, or prevent disease. 

***Employees***

As of the date of this filing we have 37 employees with some services, employee and management functions being performed by ForeverGreen employees. Many of these employees directly support the Member network. Our employees are not presently covered by any collective bargaining agreement. We believe our relationships with our employees are good, and we have not experienced any work stoppages.  

**ITEM 1A.  RISK FACTORS**

***Factors Affecting Future Performance***

*You should carefully review and consider the risks described below, as well as the other information in this report and in other reports and documents we file with the SEC when evaluating our business and future prospects. The risks and uncertainties described below are not the only ones we face.  Additional risks and uncertainties, not presently known to us, or that we currently see as immaterial, may also occur.  If any of the following risks or any additional risks and uncertainties actually occur, then our business, financial condition and results of operations could be seriously harmed.   In that event, the market price of our common stock could decline and you could lose all or a portion of the value of your investment in our common stock.  You should not draw any inference as to the magnitude of any particular risk from its position in the following discussion.*

We have a history of losses and may never become profitable.

We have recorded net losses for the past two fiscal years.  Our revenues from sales may not be sufficient to meet our working capital needs and/or to implement our business strategies.  We may be required to rely on debt financing, further loans from related parties, and private placements of our common stock for our additional cash needs.  Such funding sources may not be available or the terms of such funding sources may not be acceptable to the Company.  If the Company is unable to find such funding it could have a material adverse effect on our ability to continue as a going concern.

Recent economic conditions have made it more difficult for companies to raise capital and obtain financing. Our inability to raise additional capital or to obtain additional financing, if needed, would negatively affect our ability to implement our business strategies and meet our goals. This, in turn, would adversely affect our financial condition and results of operations

Because our direct-to-consumer sales rely on the marketability of key personalities, the inability of a key personality to perform his or her role or the existence of negative publicity surrounding a key personality may adversely affect our revenues. 

Direct-to-consumer products may be marketed with a key personality through our independent distributor channels. The inability or failure of a key personality to fulfill his or her role, or the ineffectiveness of a key personality as a spokesperson for a product, a reduction in the exposure of a key personality due to the discontinuance of a marketing program, or otherwise, or negative publicity about a key personality may adversely 

13

affect the sales of our product associated with that personality and could affect the sale of other products. A decline in sales would negatively affect our results of operations and financial condition. 

The failure of our suppliers to supply quality materials in sufficient quantities, at a favorable price, and in a timely fashion could adversely affect the results of our operations. 

We buy our raw materials from a variety of suppliers.  The loss of any of our main suppliers or of a supplier that provides any hard to obtain materials could adversely affect our business operations.  Although we believe that we could establish alternate sources for most of our raw materials, any delay in locating and establishing relationships with other sources could result in product shortages, with a resulting loss of sales and customers. In certain situations we may be required to alter our products or to substitute different materials from alternative sources. We rely solely on one supplier for our phytoplankton products and the loss of, or unexpected interruption in this service would materially adversely affect our results of operations and financial condition. 

A shortage of raw materials or an unexpected interruption of supply could also result in higher prices for those materials.  During early fiscal 2011, the U.S. has experienced increases in various product raw material costs, transportation costs and the cost of petroleum based raw materials and packaging supplies used in our business, which were associated with higher oil and fuel costs.  Although we may be able to raise our prices in response to significant increases in the cost of raw materials, we may not be able to raise prices sufficiently or quickly enough to offset the negative effects of the cost increases on our results of operations or financial condition. 

There can be no assurance that suppliers will provide the quality raw materials needed by us in the quantities requested or at a price we are willing to pay. Because we do not control the actual production of these raw materials, we are also subject to delays caused by interruption in production of materials based on conditions outside of our control, including weather, transportation interruptions, strikes and natural disasters or other catastrophic events. 

Product liability claims could harm our business.

We may be required to pay for losses or injuries purportedly or actually caused by our products. Although historically we have had no claims and relatively low financial exposure from product claims, we have experienced difficulty in finding insurers that are willing to provide product liability coverage at reasonable rates due to insurance industry trends and the rising cost of insurance generally. As a result, we have elected to self-insure our product liability risks for our product lines. Until we elect and are able at reasonable rates to obtain product liability insurance, if any of our products are found to cause any injury or damage, we will be subject to the full amount of liability associated with any injuries or damages. This liability could be substantial and may exceed our reserves. We cannot predict if and when product liability insurance will be available to us on reasonable terms.

Collectively, our officers and directors own a significant amount of our common stock, giving them influence over corporate transactions and other matters and potentially limiting the influence of other stockholders on important policy and management issues. 

Our officers and directors, together with their families and affiliates, beneficially owned approximately 68% of our outstanding shares of common stock as of May 3, 2011.  As a result, our officers and directors could influence such business matters as the election of directors and approval of significant corporate transactions.  Various transactions could be delayed, deferred or prevented without the approval of stockholders, including:

•

transactions resulting in a change in control; 

•

mergers and acquisitions; 

•

tender offers;

•

election of directors; and

•

proxy contests.

There can be no assurance that conflicts of interest will not arise with respect to the officers and directors who own shares of our common stock or that conflicts will be resolved in a manner favorable to us or our other stockholders.

14

Our expansion into foreign markets exposes our business to risks related to those economies which may result in loss of revenues.

We have entered into agreements with Members and suppliers in foreign countries and we may establish similar arrangements in other countries in the future.  As a result, our future revenues may be affected by the economies of these countries.  Our international operations are subject to a number of risks, such as, longer payment cycles, unexpected changes in regulatory environments, import and export restrictions and tariffs, difficulties in staffing and managing international operations, potentially adverse recessionary environments and economies outside the United States, and possible political and economic instability.  

**ITEM 1B.  UNRESOLVED STAFF COMMENTS**

Based upon a limited review of our periodic reports by the SEC staff, on December 28, 2010, the Company received written staff comments regarding our annual report on Form 10-K for the year ended December 31, 2009.  The comments requested information on the policies and methods we rely upon for testing goodwill.  We evaluated our policies and methods and determined that an adjustment to the value of goodwill in that report was required.  As a result, on May 2, 2011, we filed an Amendment No. 1 to the Form 10-K for the period ended December 31, 2009.  In the amended report we recognized an impairment of goodwill.  We also issued a Form 8-K pursuant to Item 4.02 on May 2, 2011, reporting that our Chief Financial Officer had concluded that previously issued financial statements for the fiscal year ended December 31, 2009 should no longer be relied upon.  However, as of the date of the filing of this annual report for the year ended December 31, 2010, the SEC staff comments remain unresolved.  Management is working diligently to resolve the comments to the satisfaction of the SEC staff, but the disclosures in this annual report are qualified subject to the resolution of this matter.

**ITEM 2.  PROPERTIES**

ForeverGreen has two building leases for office and production warehouse space in Orem, Utah.  We are currently on a month to month lease for our office space at a monthly rent of $2,000.  The production warehouse lease for $8,531 per month began September 1, 2006 and expires August 31, 2013 with provisions for an automatic five year extension.  All leases have a provision for an annual increase of 3%.  The buildings ForeverGreen leases are sufficiently large enough to accommodate all of our administrative, warehouse and production needs.

ForeverGreen also leases an office in Mexico with a one year lease paying $2,000 per month and added an office in Colombia in July 2010 with a one year lease paying $840 per month.   ForeverGreen also leased office space in Singapore on a short-term lease ending April 2010 for approximately $4,000 per month.  This lease was not renewed and we currently support Singapore through a third party logistics location.  

**ITEM 3.  LEGAL PROCEEDINGS**

UTI United States, Inc. (“UTI”) filed a complaint against ForeverGreen International, L.L.C. on August 27, 2009 in the Third District Court, State of Utah Salt Lake County, West Jordan Department.  UTI alleges that it was not paid $31,172 for shipping and freight services provided to ForeverGreen International and is seeking that amount, plus interest and costs of the action.   ForeverGreen International answered the complaint and challenged the amount due.  The parties have negotiated a settlement.

We are involved in various other disputes and legal claims arising in the normal course of our business.  In the opinion of management any resulting litigation will not have a material effect on our financial position and results of operations.

**ITEM 4.  [Reserved]**

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**PART II**

**ITEM 5.  MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES**

***Market Information***

Our common stock is listed on the OTC Bulletin Board under the symbol “FVRG.”  The following table represents the range of the high and low bids for our common stock for each quarter of the 2010 and 2009 years as reported by the OTC Bulletin Board.  The following quotations represent prices between dealers and may not include retail markups, markdowns, or commissions and may not necessarily represent actual transactions.

 

2010

 

2009

Fiscal Quarter Ended

High

Low

 

High

Low

March 31

June 30

September 30

December 31

0.48

0.39

0.20

0.20

0.15

0.10

0.01

0

 

$ 0.88

0.25

0.35

0.37

0.20

0.15

0.15

0.15

Our shares are subject to Section 15(g) and Rule 15g-9 of the Securities and Exchange Act, commonly referred to as the “penny stock” rule.  The rule defines penny stock to be any equity security that has a market price less than $5.00 per share, subject to certain exceptions.  Trading in the penny stocks is subject to additional sales practice requirements on broker-dealers who sell penny stocks to persons other than established customers and accredited investors.  Accredited investors, in general, include certain institutional investors and individuals with assets in excess of $1,000,000 or annual income exceeding $200,000 or $300,000 together with their spouse.  

For transactions covered by these rules, broker-dealers must make a special suitability determination for the purchase of our securities and must have received the purchaser’s written consent to the transaction prior to the purchase.  Additionally, for any transaction involving a penny stock, the rules require the delivery, prior to the first transaction, of a risk disclosure document relating to the penny stock.  A broker-dealer also must disclose the commissions payable to both the broker-dealer and the registered representative, and current quotations for the security.  Finally, monthly statements must be sent to the purchaser disclosing recent price information for the penny stocks.  Consequently, these rules may restrict the ability of broker-dealers to trade or maintain a market in our common stock and may affect the ability of shareholders to sell their shares. 

***Holders***

As of May 3, 2011 we had 154 shareholders of record, which does not include shareholders who hold shares in “street accounts” of securities brokers.

***Dividends***

We have not paid cash or stock dividends and have no present plan to pay any dividends, intending instead to reinvest our earnings, if any.  For the foreseeable future, we expect to retain any earnings to finance the operation and expansion of our business and the payment of any cash dividends on our common stock is unlikely. 

16

***Recent Sales of Unregistered Securities***

On December 28, 2010 the Company issued 550,000 shares to Universal Business Insurance in consideration for Directors and Officers and Products & Property Insurance valued at $56,832.  We relied on an exemption from the registration requirements provided for a private transaction not involving a public distribution pursuant to Section 4(2) of the Securities Act.

***Issuer Purchase of Securities***

We have not entered into any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources and would be considered material to investors.

**ITEM 6.  SELECTED FINANCIAL DATA**

Not applicable to smaller reporting companies.

**ITEM 7.  MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS  **

***Executive Overview***

ForeverGreen Worldwide is a holding company which operates through its wholly-owned subsidiary, ForeverGreen International, LLC.  We intend to continue our emphasis as a total lifestyle company focused on bringing our domestic and international Members and customers the exclusive FrequenSeaTM product, any new products and ForeverGreen Compensation Plan earnings and commissions.   In addition, our focus is to assist prospective Members in creating a home based business with home business training, mentorship and accountability to promote our residual income stream opportunities.  We also intend to provide organic chocolates, weight management products, convenient whole foods for meals and snacks, personal care products and essential oils to our domestic Members and customers.  As our international markets mature, additional ForeverGreen products may also be introduced in each international market.  We will seek relations with key vendors to continue developing cutting edge products that are exclusive to our Members.

Starting in the fourth quarter of 2010 we experienced a sales growth trend that is continuing into the first quarter of 2011.  We have experienced a significant increase in sales in March 2011 as compared to February 2011 primarily as the result of the introduction of our new brand line “VERSATIVA” which is designed to improve our business opportunity for our independent distributors.  We anticipate that the increase in sales will continue in the short term.

Our major challenge for the next twelve months will be to respond to the economic conditions and properly manage our systems and logistics centers around the world to support the demand for our products and the business opportunity.  Included in this challenge is the need to continue to create a customer service and Member satisfaction level at the highest quality.  Overcoming economic down turns will require skilled personnel, and manufacturing and shipping facilities.  Management intends to modify our operating activities, especially production and order fulfillment, for the current economic environment as well as prepare the Company for the upturn of demand as people continue to look for other income opportunities and choose ForeverGreen as the company they can align with for their future.

We are expanding our markets and exclusive products and we anticipate the need to expand our international logistics centers.  The rewards include increased sales and diversified market incomes.  International expansion is very expensive and key Members are required to experience rapid growth to be profitable in a foreign country. 

17

***Liquidity and Capital Resources***

At December 31, 2010 we had cash and cash equivalents of $178,124, with a working capital deficit of $3,084,184.  We recorded revenues of $10,620,700 for 2010, and recorded a net loss of $399,106.  During 2010 we financed our operations with revenues and loans from related and third parties totaling $436,756.  Based on these factors, our independent accounting firm has expressed an opinion that there is substantial doubt as to our ability to continue as a going concern.  However, management has reduced operating costs by reducing overhead and salaries and wages which has produced positive earnings before interest, taxes, depreciation and amortization (EBITDA) in four consecutive quarters in 2010, improving our overall fiscal position.  

Management continues to negotiate better costs and terms with our key vendors to lower our cost of goods sold.   New products have been and will continue to be introduced to bolster Member recruiting and product sales.  In addition, management intends to improve our marketing plan to enhance overall profitability.  Our management will continue to scrutinize expenses related to our operating activities and order fulfillment to determine appropriate actions to take to reduce these costs; however, we cannot guarantee that we will be able to return to profitability in the short term.  

Our total assets decreased to $9,038,818 at December 31, 2010 compared to $9,386,722 at December 31, 2009. The decrease is primarily due to a cash decrease in payments to vendors.  

Management anticipates that any future additional capital needed for cash shortfalls will be provided by debt financing.  We may pay these loans with cash, if available, or convert these loans into common stock.  We may also issue private placements of stock to raise additional funding.  Any private placement likely will rely upon exemptions from registration provided by federal and state securities laws.  The purchasers and manner of issuance will be determined according to our financial needs and the available exemptions.  We also note that if we issue more shares of our common stock then our shareholders may experience dilution in the value per share of their common stock.  

***Commitments and Contingent Liabilities***

Our total liabilities at December 31, 2010 were $4,212,340 compared to $4,193,409 at December 31, 2009.  The small increase reflects notes payable increasing by $305,040 and accounts payable and accrued expenses decreasing by $284,356.  ForeverGreen International borrowed these funds from these parties during 2010 to support the introduction of new product launches and cover operating expenses through the worldwide economic downturn.

Accounts payable also include monetary settlements agreed to in two legal actions which will require the Company to make payments to third parties.  We are obligated to pay $120,000; twenty–four $5,000 monthly payments to resolve litigation. 

***Results of Operations***

The following chart summarizes the consolidated financial statements of ForeverGreen Worldwide for the years ended December 31, 2010 and 2009.  The consolidated balance sheets and statements of operations include the books of ForeverGreen Worldwide and its wholly-owned subsidiary ForeverGreen International, LLC.  The following chart is a summary of our financial statements for those periods and should be read in conjunction with the financial statements, and notes thereto, included with this report at Part II, Item 8, below.

18

 

Year ended December 31

 

2010

 

 2009

SUMMARY OF BALANCE SHEET

 

 

 

Cash and cash equivalents

$             178,124

 

$              256,200

Total current assets

1,107,083

 

1,131,000

Total assets

 9,038,818

 

9,386,722

Total current liabilities

4,191,267

 

4,169,535

Long-term debt

21,073

 

23,874

Total liabilities

4,212,340

 

4,193,409

Accumulated deficit

(25,868,812)

 

(25,469,706)

Total stockholders’ equity

$          4,826,478

 

$            5,193,313

 

 

Year ended December 31

 

2010

 

 2009

SUMMARY OF OPERATING RESULTS

 

 

 

Revenues, net

$        10,620,700

 

$          12,090,051

Cost of sales

7,358,821

 

8,586,553

Gross profit

3,261,879

 

3,503,498

Total operating expenses

3,538,858

 

10,520,791

Net operating loss

(276,979)

 

(7,017,293)

Total other income (expense)

(122,127)

 

(99,382)

Income tax provision (benefit)

– 

 

–

Net earnings (loss)

$          (399,106)

 

$         (7,116,675)

Net earnings (loss) per share (basic)

$               (0.03)

 

$                (0.51)

Our source of revenue is from the sale of various foods, other natural products, distributor sign ups and kits and freight and handling to delivery products to the distributor and customer.  We recognize revenue upon shipment of a sales order.  Sales are net of returns, which have historically been less than 0.2% of sales; however, in 2010 returns increased to approximately 1.4%, which is down from 2.3% in 2009.  Sales for 2010 decreased in comparison to 2009 and this decrease in sales is primarily attributable to the worldwide economic downturn.  During 2010 over 69% of ForeverGreen’s revenues were based in the United States which has been particularly hurt by the economic downturn.  

Cost of sales consists primarily of sales commissions paid to our Members, the cost of procuring and packaging products, and the cost of shipping product to Members, plus credit card sales processing fees.  Cost of sales was approximately 69% of revenues for 2010 compared to 71% of revenues for 2009.  The 2010 decrease is primarily due to the conversion to our in-house logistic, sales and distribution software system in 2009.

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Total operating expenses decreased for 2010 compared to 2009 by $6,981,933.  In 2009 a goodwill impairment of $5,777,627 was recorded, but no goodwill impairment was needed in 2010.  General and administrative expenses decreased by $305,802 as management reduced its marketing, travel, supplies, insurance, and telephone costs.  Salaries and wages decreased in 2010 compared to 2009 by $743,494 as a result of management’s effort to control staff costs in relation to our revenues.  Professional fees decreased for 2010 compared to 2009 by $142,652 again as a result of management’s continued efforts to reduce costs in relation to our revenues.  Depreciation and amortization decreased in 2010 compared to 2009 by $12,358 due to no additional assets being purchased in 2010.

Total other expense for 2010 and 2009 was related to interest expense on loans; also a settlement with Publishing Plus created a gain on settlement of $70,953.

We experienced decreased revenues resulting from a worldwide economic downturn in the 2010 and management controlled costs and expenses resulting in a net loss of $399,106 and a net loss per share of $0.03.   This net loss was significantly smaller than the net loss for 2009 of $7,116,675 and $0.51 net loss per share primarily due to the recognition of impairment of goodwill and higher operating costs. 

***Off-balance Sheet Arrangements***

We have not entered into any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources and would be considered material to investors.

***Critical Accounting Estimates***

The excess of the consideration paid for subsidiaries over the fair value of acquired tangible assets less the fair value of acquired liabilities is assigned to intangible assets.  We rely on an independent third party valuation to ascertain the amount to allocate to identifiable intangible assets, and the useful lives of those assets.  We amortize identifiable intangible assets over their useful life unless that life is determined to be indefinite.  The useful life of an intangible asset that is being amortized is evaluated each reporting period as to whether events and circumstances warrant a revision to the remaining period of amortization.  

We calculated ForeverGreen International’s customer base intangible using a percentage of the gross margin of ForeverGreen International.  We will amortize the customer base over a period of ten years.  The amortization for 2010 and 2009 was $85,590.

We record impairment of long-lived assets to be held and used or to be disposed of when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the carrying amount. The company did an annual analysis for the period ended December 31, 2010 and determined no adjustment to long-lived assets was needed.

Goodwill - Goodwill is assessed annually for impairment by comparing the fair values of the Company to its carrying amount, including goodwill.  In testing for a potential impairment of goodwill, the estimated fair value of the Company is compared with book value, including goodwill.  If the estimated fair value exceeds book value, goodwill is considered not to be impaired and no additional steps are necessary.  If, however, the fair value of the Company is less than book value, then the carrying amount of the goodwill is compared with its implied fair value.  

The estimate of implied fair value of goodwill may require independent valuations of certain internally generated and unrecognized intangible assets such as customer lists and proprietary formulas. If the carrying amount of our goodwill exceeds the implied fair value of that goodwill, an impairment loss would be recognized in an amount equal to the excess.  In the event that an impairment indicator arises prior to our annual impairment test of goodwill, we will provide a full test relative to the indicator in the period that the indicator is present.  For the year ended December 31, 2009 we recognized a $5,777,627 impairment of goodwill and for the year ended December 31, 2010 we did not recognize impairment of goodwill.

20

**ITEM 8.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA**

**FOREVERGREEN WORLDWIDE CORPORATION**

CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

INDEX

Report of Independent Registered Public Accounting Firm

22

Consolidated Balance Sheets

23

Consolidated Statements of Operations and Comprehensive Income

24

Consolidated Statements of Stockholders’ Equity

25

Consolidated Statements of Cash Flows

26-27

Notes to the Consolidated Financial Statements

28-41

21

**Morrill & Associates, LLC**

Certified Public Accountants

563 West 500 South, Suite 425

Bountiful, Utah 84010

801-292-8756 Phone; 801-292-3558 Fax

**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

To the Board of Directors and Shareholders

ForeverGreen Worldwide Corp

Orem, Utah

We have audited the accompanying consolidated balance sheets of ForeverGreen Worldwide Corporation as of December 31, 2010 and 2009, and the related consolidated statements of operations and comprehensive income, stockholders' equity and cash flows for the years ended December 31, 2010 and 2009.  These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatements. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statements presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position of ForeverGreen Worldwide Corporation as of December 31, 2010 and 2009, and the consolidated results of its operations and its cash flows for the years ended December 31, 2010 and 2009 in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming the Company will continue as a going concern.  As discussed in Note 13 to the financial statements, the Company has a working capital deficiency, and has had negative cash flows from operations and recurring operating losses substantially since inception which raises substantial doubt about its ability to continue as a going concern.  Management’s plans in those matters are also described in Note 13.  The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

*/s/ Morrill & Associates*

Morrill & Associates

Bountiful, Utah 84010

May 12, 2011

22

**ForeverGreen Worldwide Corporation**

Consolidated Balance Sheets

 

 

 

 

 

 

December 31,

 

December 31,

ASSETS

 

 

2010

 

2009

CURRENT ASSETS

 

 

 

 

 

 

   Cash and cash equivalents

 

 

$

178,124 

 

$

256,200 

 

   Accounts receivable, net

 

 

78,831 

 

13,448 

 

   Prepaid expenses and other

 

 

14,324 

 

60,458 

 

   Inventory

 

 

835,804 

 

800,894 

 

 

      Total Current Assets

 

 

1,107,083 

 

1,131,000 

 

 

 

 

 

 

 

 

PROPERTY AND EQUIPMENT, net

 

 

264,887 

 

481,426 

 

 

 

 

 

 

 

 

OTHER ASSETS

 

 

 

 

 

 

   Deposits and other assets

 

 

82,909 

 

98,898 

 

   Trademarks, net of amortization

 

 

48,945 

 

54,814 

 

   Customer base - net of amortization

 

513,540 

 

599,130 

 

   Goodwill

 

 

7,021,454 

 

7,021,454 

 

 

      Total Other Assets

 

 

7,666,848 

 

7,774,296 

 

 

TOTAL ASSETS

 

 

$

9,038,818 

 

$

9,386,722 

 

 

 

 

 

 

 

 

 

 

LIABILITIES AND STOCKHOLDERS' EQUITY

 

 

 

 

 

 

 

 

 

 

 

 

 

CURRENT LIABILITIES

 

 

 

 

 

 

   Bank overdraft

 

 

$

34,388 

 

$

189,822 

 

   Accounts payable

 

 

762,715 

 

1,158,896 

 

   Accrued expenses

 

 

1,789,206 

 

1,423,467 

 

   Due to related parties

 

 

83,718 

 

132,209 

 

   Banking line of credit

 

 

50,379 

 

100,368 

 

   Current portion of long-term debt 

 

 

4,127 

 

3,079 

 

   Notes payable, related parties

 

 

1,234,978 

 

1,161,694 

 

 

   Notes payable, unrelated parties   

 

 

231,756 

 

-- 

       Total Current Liabilities

 

 

4,191,267 

 

4,169,535 

LONG-TERM DEBT

 

 

 

 

 

 

   Notes payable

 

 

21,073 

 

23,874 

 

 

      Total Long-Term Debt

 

 

21,073 

 

23,874 

 

 

      TOTAL LIABILITIES

 

 

4,212,340 

 

4,193,409 

 

 

 

 

 

 

COMMITMENTS

 

 

 

 

 

 

 

 

 

 

 

 

 

STOCKHOLDERS' EQUITY

 

 

 

 

 

 

   Preferred stock;  no stated par value; authorized 10,000,000

 

-- 

 

-- 

 

 

     shares; no shares issued or outstanding

 

 

 

 

 

 

   Common stock, par value $0.001 per share; authorized 

 

 

 

 

 

 

     100,000,000 shares; 14,892,141 and 14,342,141

 

 

 

 

 

 

     shares respectively issued and outstanding

 

14,892 

 

14,342 

 

   Additional paid-in capital

 

 

30,862,628 

 

30,806,346 

 

   Prepaid equity expense

 

 

(39,550)

 

(45,807)

 

   Other comprehensive  loss

 

 

(142,680)

 

(111,862)

 

   Accumulated deficit

 

 

(25,868,812)

 

(25,469,706)

 

 

      Total Stockholders' Equity

 

 

4,826,478 

 

5,193,313 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

 

$

9,038,818 

 

$

9,386,722 

 

 

The accompanying notes are an integral part of these financial statements

23

**ForeverGreen Worldwide Corporation**

Consolidated Statements of Operations and Comprehensive Loss

 

 

 

 

 

For the Year Ended 

 

 

 

 

 December 31, 

 

 

 

 

2010

 

2009

 

 

 

 

 

 

 

REVENUES, net

 

$

10,620,700 

 

$

12,090,051 

COST OF SALES, net

 

7,358,821 

 

8,586,553 

 

 

 

 

 

 

 

GROSS PROFIT

 

3,261,879 

 

3,503,498 

 

 

 

 

 

 

 

OPERATING EXPENSES

 

 

 

 

 

   Salaries and wages

 

2,011,623 

 

2,755,117 

 

   Professional fees

 

401,530 

 

544,182 

 

   General and administrative

 

800,312 

 

1,106,114 

 

   Depreciation and amortization

 

325,393 

 

337,751 

 

   Impairment of goodwill

 

- 

 

5,777,627 

 

 

 

 

 

 

 

 

 

      Total Operating Expenses

 

3,538,858 

 

10,520,791 

 

 

 

 

 

 

 

NET OPERATING LOSS

 

(276,979)

 

(7,017,293)

 

 

 

 

 

 

 

OTHER INCOME (EXPENSE)

 

 

 

 

 

    Gain on settlement

 

70,953 

 

- 

 

   Gain on sale of assets

 

- 

 

10,492 

 

   Other income and (expense), net

 

- 

 

46 

 

   Interest income (expense), net

 

(193,080)

 

(109,920)

 

 

 

 

 

 

 

 

 

      Total Other Income (Expense)

 

(122,127)

 

(99,382)

 

 

 

 

 

 

 

Loss from continuing operations before income tax provision

 

(399,106)

 

(7,116,675)

Income Tax Provision (Benefit)

 

- 

 

- 

 

 

 

 

 

 

 

NET LOSS

 

$

(399,106)

 

$

(7,116,675)

 

 

 

 

 

 

 

BASIC AND DILUTED LOSS

 

 

 

 

 PER COMMON SHARE

 

$

(0.03)

 

$

(0.51)

 

 

 

 

 

 

 

WEIGHTED AVERAGE NUMBER OF

 

 

 

 

 COMMON SHARES OUTSTANDING

 

14,346,674 

 

14,040,468 

 

 

 

 

 

 

 

COMPREHENSIVE LOSS

 

 

 

 

   A summary of the components of other comprehensive (loss) 

   for the fiscal years ended December 31, 2010 and 2009 is as 

   follows:

 

 

 

 

 

 

 

 

 

 

Net Loss

 

$

(399,106)

 

$

(7,116,675)

 

 

 

 

 

 

 

Other Comprehensive Income Loss

 

(30,818)

 

(90,772)

 

 

 

 

 

 

 

 

   Comprehensive Loss

 

$

(429,924)

 

$

(7,207,447)

 

 

The accompanying notes are an integral part of these financial statements

24

**ForeverGreen Worldwide Corporation**

Consolidated Statements of Stockholders' Equity

For the years ended December 31, 2009 and 2010

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 Additional 

 

 

 

 Other 

 

 

 

 Preferred Stock 

 

 Common Stock 

 

 Paid-in 

 

Accumulated

 

 Comprehensive 

 

 Prepaid 

 

 Shares 

 

 Amount 

 

 Shares 

 

 Amount 

 

 Capital 

 

Deficit

 

 Income 

 

 Expenses 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 Balance, December 31, 2008 

--

 

$

--

 

13,992,141

 

$

13,992

 

$

30,742,153

 

$

(18,353,031)

 

$

(21,090)

 

$

(19,245)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Shares issued for services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  at $.20 per share

--

 

--

 

180,000

 

180

 

35,392

 

-- 

 

-- 

 

(35,572)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Shares issued for services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  at $.17 per share

--

 

--

 

170,000

 

170

 

28,801

 

-- 

 

-- 

 

(28,971)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amortization of prepaid expenses

--

 

--

 

--

 

--

 

--

 

-- 

 

-- 

 

37,981 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign currency translation

--

 

--

 

--

 

---

 

--

 

-- 

 

(90,772)

 

-- 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss for the period ended

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  December 31, 2009

--

 

--

 

--

 

--

 

--

 

(7,116,675)

 

-- 

 

-- 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance, December 31, 2009

--

 

$

--

 

14,342,141

 

$

14,342

 

$

30,806,346

 

$

(25,469,706)

 

$

(111,862)

 

$

(45,807)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Shares issued for services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$.10 per share

--

 

--

 

550,000

 

550

 

56,282

 

-- 

 

-- 

 

(56,832)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amortization of prepaid expenses

--

 

--

 

--

 

--

 

--

 

-- 

 

-- 

 

63,089 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign currency translation

--

 

--

 

--

 

--

 

--

 

-- 

 

(30,818)

 

-- 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss for the period ended

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  December 31, 2010

--

 

--

 

--

 

--

 

--

 

(399,106)

 

-- 

 

-- 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 Balance, December 31, 2010 

             --

 

$

--

 

14,892,141

 

$

14,892

 

$

30,862,628

 

$

(25,868,812)

 

$

(142,680)

 

$

(39,550)

 

 

The accompanying notes are an integral part of these financial statements

25

**ForeverGreen Worldwide Corporation**

Consolidated Statements of Cash Flows

 

 

 

 

 

 For the Year Ended 

 

 

 

 

 

 December 31, 

 

 

 

 

 

2010

 

2009

**CASH FLOWS FROM OPERATING ACTIVITIES**:

 

 

 

 

Net Loss

 

 

$

(399,106)

 

$ 

(7,116,675)

Adjustments to reconcile net loss to net cash 

 

 

 

 

  used in operating activities:

 

 

 

 

     Depreciation and amortization

 

325,393 

 

337,751 

     Common stock issued for services rendered

 

56,832 

 

64,543 

     Gain on settlement

 

(70,953)

 

- 

     Gain on sale of property and equipment

 

- 

 

10,492 

Changes in operating assets and liabilities:

 

 

 

 

     Accounts receivable

 

(65,383)

 

- 

     Prepaid expenses

 

52,390 

 

20,407 

     Inventory

 

(34,910)

 

1,066,346 

     Deposits

 

15,989 

 

14,036 

     Impairment of goodwill

 

- 

 

5,777,627 

Increase (decrease) in operating liabilities

 

 

 

 

     Accounts payable and accrued expenses

 

(197,803)

 

(708,334)

 

Net Cash Used in Operating Activities

 

(317,549)

 

(533,807)

 

 

 

 

 

 

 

 

CASH FLOWS FROM INVESTING ACTIVITIES:

 

 

 

 

     Cash paid for trademarks

 

 

(435)

 

(1,102)

     Purchases of property and equipment

 

(16,920)

 

(3,619)

 

Net Cash Used in Investing Activities

 

(17,355)

 

(4,721)

 

 

 

 

 

 

 

 

CASH FLOWS FROM FINANCING ACTIVITIES:

 

 

 

 

     Bank overdraft

 

 

34,388 

 

189,822 

     Proceeds from revolving bank line of credit

 

342,449 

 

885,044 

     Payments on revolving bank line of credit

 

(392,438)

 

(882,923)

     Payments on notes payable 

 

 

(1,753)

 

(881)

     Accrued interest included in related party note consolidation

 

- 

 

24,234 

     Proceeds from notes payable – related parties

 

205,000 

 

685,000 

     Proceeds from notes payable – non related parties

 

231,756 

 

- 

     Payments on notes payable - related parties

 

(131,756)

 

(157,500)

 

Net Cash Provided by Financing Activities

 

287,646 

 

742,796 

 

 

 

 

 

 

 

 

 

Effect of Foreign Currency on Cash

 

(30,818)

 

(90,772)

 

 

 

 

 

 

 

 

NET INCREASE IN CASH

 

(78,076)

 

113,496 

 

 

 

 

 

 

 

 

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD

 

256,200 

 

142,704 

 

 

 

 

 

 

 

 

CASH AND CASH EQUIVALENTS AT END OF PERIOD

 

$

178,124 

 

$

256,200 

 

 

 

The accompanying notes are an integral part of these financial statements

26

**ForeverGreen Worldwide Corporation**

Consolidated Statements of Cash Flows (Continued)

 

 

 

 

 

 

 

 

 

 

 

For the Year Ended 

 

 

 

 

 

 December 31, 

 

 

 

 

 

2010

 

2009

 

 

 

 

 

 

 

 

SUPPLEMENTAL CASH FLOW INFORMATION

 

 

 

 

 

 

 

 

 

 

 

 

CASH PAID FOR:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest

 

 

$

7,210

 

$

38,344

 

 

Income taxes

 

 

$

-

 

$

-

 

 

 

 

 

 

 

 

The accompanying notes are an integral part of these financial statements

27

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 1 -   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

a. Organization

The Company was incorporated on November 25, 1998 in the state of Utah.  On November 30, 1998, Whole Living, Inc. acquired the assets, leases, product line and name of Brain Garden, L.L.C., a Utah limited liability company engaged in the marketing and distribution of various natural food products, oils and bath salts.  The Company did business under the name of Brain Garden, and maintained its headquarters in Provo, Utah.

On November 30, 1998, the Company acquired many of the assets, lease obligations and much of the product line of Brain Garden.  The acquisition was recorded using the purchase method of a business combination.  Intangible assets such as distributor down lines, customer lists and product name identifications were recorded in the acquisition in the amount of $43,294 and were amortized over 60 months.  The Company paid $283,800 for the purchase of Brain Garden assets, and assumed leases in the amount of $14,500.  The Company also assumed an operating lease for office space which expired during 1999.  

On May 24, 1999 the Company entered into an agreement to merge with Whole Living, Inc. a Nevada Corporation (WLN) which was a non-operating public company with cash of $150,000 and a note receivable of $650,000 from Whole Living, Inc. (Utah) for funds advanced in contemplation of the merger.  Pursuant to the merger, WLN issued 6,000,000 shares of common stock to the shareholders of the Company for all outstanding stock of the Company.  The merger was recorded as a reverse merger, with Whole Living, Inc. (Utah) being the accounting survivor.  A reverse merger adjustment was made to the books of the Company to reflect the change in capital to that of WLN.  No goodwill or intangible assets were recorded in the reverse acquisition.   

In March 2002, the Company incorporated Brain Garden, Inc. as a wholly owned subsidiary.  The assets of the Company were subsequently transferred to Brain Garden.

On January 13, 2006 the Company entered into an agreement whereby it exchanged 1,266,667 shares of its post-reverse split common stock for a 23% interest in ForeverGreen International, LLC. a privately held company.  This acquisition is accounted for on the equity method of accounting.  As part of this reorganization the officers and directors of the Company resigned and officers of ForeverGreen International, LLC were appointed as officers of the Company.

ForeverGreen International, LLC was organized on February 19, 2003 in the state of Utah.  The Company engages in the marketing and distribution of chocolate and various natural food products, oils and bath salts.  In August 2005 the Company introduced FrequenSea, a nutritional beverage which includes marine phytoplankton, which helped the Company to increase sales dramatically.  ForeverGreen International, LLC does business under the name of ForeverGreen International, and maintains its headquarters in Orem, Utah.

In conjunction with the January 13, 2006 acquisition the Board of Directors of the Company approved a 15:1 reverse split of its common shares, which was subsequently completed in February, 2006.

The companies operated under common management to distribute the products of both companies jointly as though from one company. The combined operation subsequently combined their product lines and created a new unified catalog.

28

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 1 -   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED

a. Organization - continued

On October 15, 2006, Whole Living, Inc. entered into an agreement to purchase the remaining 77% interest of ForeverGreen International, LLC and to formally merge with Brain Garden Inc., a wholly owned subsidiary of Whole Living, Inc., to become effective December 31, 2006.  They announced they would change the combined company name to ForeverGreen Worldwide Corporation.  The combined company sells products in the United States, Canada, Australia, New Zealand, Singapore, Japan, United Kingdom,

the Netherlands, and Germany and currently has plans to expand into other areas of the world.   Whole Living, Inc. changed its name to ForeverGreen Worldwide Corporation in December 2006.

During the last quarter of 2007, the company began operations in Mexico. In 2009 the company introduced a program to make its products available to many more international countries. This program is called “the NFR program” NFR means not for resale and supports consumer in many countries to enjoy limited ForeverGreen products for personal use in these countries include Argentina, Austria, Barbados, Bolivia, Chile, China, Curacao Island, Colombia, Ecuador, Dominican Republic, Ghana, Greece, Gaum, Hungry, Indonesia, Ireland, Israel, Ivory Coast, Italy, Kenya, Korea, Malaysia, Morocco, Pakistan, Peru, Philippines, Poland, Portugal, Puerto Rico, South Africa, Spain, Sweden, Switzerland, Taiwan, and Trinidad.

b. Recognition of Revenue

Revenues and costs of revenues from services are recognized during the period in which the services are provided.  The Company applies the provisions of FASB ASC 605-10, Revenue Recognition in Financial Statements FASB ASC 605-10, which provides guidance on the recognition, presentation, and disclosure of revenue in financial statements filed with the SEC.  FASB ASC 605-10 outlines the basic criteria that must be met to recognize revenue and provides guidance for disclosure related to revenue recognition policies. In general, the Company recognizes revenue related to monthly contracted amounts for services provided when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been rendered, (iii) the fee is fixed or determinable, and (iv) collectability is reasonably assured.

The Company’s source of revenue is from the sale of various food and other natural products.  The Company recognizes the sale upon shipment of such goods.  The Company offers a 100% satisfaction guarantee against defects for 30 days after the sale of their product except for a few circumstances.  The Company extends this return policy to its distributors for a 30 day period and the consumer has the same return policy in effect against the distributor.  Returns are less than 2.5% of sales for both years presented.  Revenues are reported net of returns.  All conditions of FASB 48 are met and the revenue is recorded upon sale, with an estimated accrual for returns where material.   

Members are required to pay for products prior to shipment. Accordingly, we seldom carry accounts receivable and any balances carried would be minimal. Distributors typically pay for products in cash, by wire transfer or by credit card. 

c. Principles of Consolidation

The consolidated balance sheets and statement of operations for the periods ended December 31, 2009 and 2010 include the books of ForeverGreen Worldwide Corporation (Nevada) and its wholly owned subsidiaries ForeverGreen International LLC (Utah) and Brain Garden.  All intercompany transactions and balances have been eliminated in the consolidation.

29

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 1 -   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED

d. Earnings (Loss) Per Share

The computation of earnings per share of common stock is based on the weighted average number of shares outstanding at the date of the financial statements.

 

December 31,

 

2010

 

2009

Income (Loss) Numerator

$

(399,106)

 

$

(7,116,675)

Shares (Denominator)

13,969,860 

 

14,040,468 

 

 

 

 

Per Share Amount

$

(0.03)

 

$

(0.51)

There are no reconciling items to net income for the computation of earnings per share at December 31, 2010 and 2009

 

e. Provision for Income Taxes  

The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10 (Prior authoritative literature: Financial Interpretation No. 48, "Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109 (FIN 48)).  FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements in accordance with prior literature FASB Statement No. 109, Accounting for Income Taxes.  This standard requires a company to determine whether it is more likely than not that a tax position will be sustained will be sustained upon examination based upon the technical merits of the position.  If the more-likely-than- not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements.  As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by FASB ASC 740-10.  

Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences.  Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

The provision for income taxes consists of the following:

 

2010

 

2009

Current

 

 

 

  Federal

$

-

 

$

-

  State

-

 

-

 

$

-

 

$

-

 

 

 

 

Deferred

 

 

 

  Federal

$

-

 

$

-

  State

-

 

-

 

-

 

-

    Total income tax expense (benefit)

$

-

 

$

-

30

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 1 -  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED

e. Provision for Income Taxes - continued

The income tax provision reconciled to the tax computed at the federal statutory rate of 34% as follows:

 

2010

 

2009

Income Tax at federal statutory rate

$

(135,696)

 

$

(2,400,262)

State income tax benefit

(12,582)

 

(232,579)

Non-deductible expenses

17,848 

 

11,731 

Change in estimate from prior year

0 

 

0 

Change in valuation allowance

472,043 

 

149,267 

 

$

341,613 

 

$

(2,471,843)

 

 

 

 

 

 

 

 

Deferred tax assets (liabilities) are as follows:

 

 

 

 

 

 

 

Current

 

 

 

  Inventory reserves

$

10,100 

 

$

10,100 

  Accrued vacation

22,196 

 

26,668 

 

$

32,296 

 

$

36,768 

 

 

 

 

Long-term

 

 

 

  Depreciation and amortization

$

(18,476)

 

$

(65,549)

  Net operating loss carryforwards

9,298,049 

 

6,643,529 

 

$

9,279,573 

 

$

6,577,980 

 

 

 

 

    Total deferred tax assets

9,311,869 

 

6,614,748 

 

 

 

 

    Valuation Allowance

$

(9,311,869)

 

$

(6,614,748)

      Net

$

- 

 

$

- 

The Company assesses the need for a valuation allowance against its deferred income tax assets at December 31, 2010.  Factors considered in this assessment include recent and expected future earnings and the Company’s liquidity and equity positions.  As of December 31, 2010 and 2009, the Company has determined that a valuation allowance is necessary against the entire amount of its net deferred income tax asset.

As of December 31, 2010, the Company has net operating loss carryforwards of approximately $18,962,389.  These carryforwards are available to offset future taxable income, if any, and begin to expire in 2019.  The utilization of the net operating loss carryforwards is dependent upon the tax laws in effect at the time the net operating loss carryforwards can be utilized and may be significantly limited based on ownership changes as set forth in the Internal Revenue Code.

f. Cash and Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less to be cash equivalents.

31

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 1 -  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED

g. Property and Equipment

Expenditures for property and equipment and for renewals and betterments, which extend the originally estimated economic life of assets or convert the assets to a new use, are capitalized at cost. Expenditures for maintenance, repairs and other renewals of items are charged to expense. When items are disposed of, the cost and accumulated depreciation are eliminated from the accounts, and any gain or loss is included in the results of operations.

The provision for depreciation is calculated using the straight-line method over the estimated useful lives of the assets.  Depreciable asset lives range from 3 to 7 years with leasehold improvements being depreciated over the lesser of the term of the lease or the life of the improvements.  Depreciation expense for the period ended December 31, 2010 and 2009 is $233,499, and $245,323, respectively.

In accordance with Financial Accounting Standards Board FASB ASC 360-10 Statement, the Company records impairment of long-lived assets to be held and used or to be disposed of when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the carrying amount.   At December 31, 2006, the company did an analysis of the combined assets and made an adjustment to the property and equipment for assets that no-longer had value to the corporation and which were fully depreciated.  The aggregate amount of this adjustment is $963,097 for both the fixed assets and accumulated depreciation to remove those assets and the applicable accumulated depreciation associated with them.  There was no affect on the income statement or the net value of the fixed assets or total assets as a result of this adjustment.  The Company did continuing analysis for the period ended December 31, 2010 and determined no adjustment to long term assets was needed.

h. Inventory

Inventory is recorded at the lower of cost or market and valued on a first-in, first-out basis. Inventory consists primarily of consumable food products and ingredients.  Food products are discarded as they reach the expiration dates, because the food products are made with natural foods containing a minimum of preservatives.  Non-food products are reviewed periodically to determine any obsolescence and a reserve is booked when appropriate.  The products have expiration dates that range from 3 months on some of the food products to 2 years for non-food products.  On December 31, 2010 and 2009 there was an allowance for obsolete inventory in the amount of $27,079 and $27,079, respectively.

i. Fair Value of Financial Instruments

On January 1, 2008, the Company adopted FASB ASC 820-10-50, “*Fair Value Measurements.*This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows:

•

Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

•

Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

•

Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.

32

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 1 -  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED

i. Fair Value of Financial Instruments – continued

The carrying amounts reported in the balance sheets for the cash and cash equivalents, receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The carrying value of convertible notes payable approximates fair value because negotiated terms and conditions are consistent with current market rates as of December 31, 2010 and 2009.

j.

Goodwill

In accordance with FASB ASC 350-10, goodwill is not amortized and is tested for impairment on an annual basis.  Goodwill is tested for impairment at a reporting unit level on an annual basis and between annual tests, goodwill is tested if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount.  For purposes of financial reporting and impairment testing in accordance with FASB ASC 350-10, the Company’s ForeverGreen International LLC business unit operates in one principal business segment, a provider of whole foods and natural products.

Events or circumstances which could trigger an additional impairment review include a significant adverse change in legal factors or in the business climate, an adverse action or assessment by a regulator, unanticipated competition, a loss of key personnel, significant changes in the manner of our use of the acquired assets or the strategy for our overall business, significant negative industry or economic trends or projected future results of operations.

In testing for a potential impairment of goodwill, the estimated fair value of the business unit is compared with book value, including goodwill.  If the estimated fair value exceeds book value, goodwill is considered not to be impaired and no additional steps are necessary. If, however, the fair value of the business unit is less than book value, then the carrying amount of the goodwill is compared with its implied fair value. The estimate of implied fair value of goodwill may require valuations of certain internally generated and unrecognized intangible assets, such as customer lists and proprietary formulas.  If the carrying amount of goodwill exceeds the implied fair value of that goodwill, an impairment loss would be recognized in an amount equal to the excess.  In accordance with FASB ASC 350-20, the Company performed a goodwill impairment test for 2009 and concluded that the current implied fair value of the Company was $7,021,454, which exceeds the recorded value of goodwill of $12.8 million.  Therefore, a $5,777,627 impairment of goodwill was required.  The Company performed a goodwill impairment test for 2010 and concluded that the current implied fair value of the Company was $7,334,570 and impairment of goodwill was not required. 

k. Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make assumptions that affect the amounts reported in the financial statements and accompanying notes.  In these financial statements, assets, liabilities and earnings involve extensive reliance on management’s estimates. Actual results could differ from those estimates.

l. Concentrations

Financial instruments that potentially subject the Company to concentrations of credit risks consist of cash and cash equivalents.  The Company places its cash and cash equivalents at well-known, quality financial institutions.  At times, such cash and investments may be in excess of the FDIC insurance limit.  The accounts are insured by the Federal Deposit Insurance Corporation up to $250,000 each.  The amounts held for the Company regularly exceed that amount.

33

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 1 -  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – CONTINUED

l. Concentrations - continued

The company has an agreement with one vendor that supplies 100% of a significant ingredient that is included in several top selling products.  It could decrease sales significantly if that vendor were to discontinue the supply of this ingredient.  There are other providers of that ingredient in the world, however, the Company considers this provider to have the very best quality, which is nutritionally superior to other sources of this ingredient, and has no intention of obtaining it from any other provider.

m. Equity Instruments

The Company's accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions the current accounting literature, "Accounting for Equity Instruments. "Accounting Recognition for Certain Transactions Involving Equity Instruments Granted to Other Than Employees." The measurement date for the fair value of the equity instruments issued is determined at the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor's performance is complete.  In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement. In accordance with FASB ASC 505-50, an asset acquired in exchange for the issuance of fully vested, non-forfeitable equity instruments should not be presented or classified as an offset to equity on the grantor's balance sheet once the equity instrument is granted for accounting purposes. The Company recognized $56,832 and $64,543 for the periods ended December 31, 2010 and 2009, respectively.

n. Intangible Assets

Intangible assets consist of patent and trademark costs.  Patent costs are costs incurred to develop and file patent applications.  Trademark costs are costs incurred to develop and file trademark applications.  If the patents or trademarks are approved, the costs are amortized using the straight-line method over the estimated lives of 7 years for patents and 10 years for trademarks.  Unsuccessful patent and trademark application costs are expensed at the time the application is denied.  Management assesses the carrying values of long-lived assets for impairment when circumstances warrant such a review.  In performing this assessment, management considers current market analysis and appraisal of the technology, along with estimates of future cash flows.  The Company recognizes impairment losses when undiscounted cash flows estimated to be generated from long-lived assets are less than the amount of unamortized assets.  

The Company capitalizes legal fees incurred to register trademarks for its products.  Trademarks consist of the following for the period ended December 31, 2010 and 2009:

 

2010

 

2009

Trademarks

$

69,204 

 

$

68,769 

Less accumulated amortization

(20,259)

 

(13,955)

Net trademarks

$

48,945 

 

$

54,814 

There was amortization expense for the years ended December 31, 2010 and 2009 were $6,304 and $6,839, respectively.

o. Advertising

Advertising expense for the years ended December 31, 2010 and 2009 were $61,290 and $192,844, respectively.

 

34

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 2 - PROPERTY AND EQUIPMENT

The Company capitalizes the purchase of equipment and fixtures for major purchases in excess of $1,000 per item.  Property and equipment consists of the following at December 31, 2010 and 2009:

 

2010

 

2009

Leasehold improvements                 

$

86,113 

 

$

77,268 

Office furniture & fixtures

177,355 

 

174,929 

Equipment

458,414 

 

458,414 

Vehicles

56,548 

 

56,548 

Computer equipment

516,156 

 

507,869 

Computer software

635,445 

 

633,085 

 

 

 

 

    Total Fixed Assets

1,930,031 

 

1,908,113 

Accumulated depreciation

(1,665,144)

 

(1,426,687)

     Total Property &   Equipment

$

264,887 

 

$

481,426 

Depreciation expense for the years ended December 31, 2010 and 2009 were $233,499 and $245,323, respectively.

NOTE 3 – ACCRUED EXPENSES

Accrued expenses consist of the following at December 31, 2010 and 2009:

 

2010

 

2009

Distributor liabilities

$

421,933

 

$

315,567

Accrued employee benefits

59,506

 

410,349

 

 

 

 

Accrued audit fees

64,832

 

68,000

Accrued bank charges

-

 

-

Accrued taxes

858,699

 

478,643

Other accrued liabilities

384,236

 

150,908

     Total

$

1,789,206

 

$

1,423,467

NOTE 4 - LONG-TERM LIABILITIES

Long term liabilities are detailed in the following schedules as of December 31, 2010 and 2009: 

Note payable to Wells Fargo Bank bearing interest 

2010

 

2009

 At 7%, principle and interest due monthly, matures

 

 

 

 August, 2019, secured by asset

$

25,200 

 

$

26,953 

 

 

 

 

Less current portion of Notes payable

(4,127)

 

(3,079)

     Net Long-Term Liabilities

$

21,073 

 

$

23,874 

 

Accrued interest for the periods ended December 31, 2010 and 2009 were $131,360 and $92,101, respectively, of which $0 was related to the above note.  The remaining portion is due on the notes described in note 9.

35

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 4 - LONG-TERM LIABILITIES -CONTINUED

Future minimum principal payments on notes payable and notes payable-related party are as follows at December 31, 2010:

2011

$

4,127

2012

2,097

2013

2,259

2014

2,435

Thereafter

14,282

   Total

$

25,200

NOTE 5 – OPERATING LEASES

The Company has two building leases for office, production warehouse space in Orem, Utah.  The Company is currently on a month to month lease for the office space at a monthly rent of $2,000.  The production warehouse lease for $8,531 per month began September 1, 2006 and expires August 31, 2013 with provisions for an automatic five year extension.  All leases have a provision for an annual increase of 3%.  The Company has an office in Mexico with a one year lease paying $2,000 per month. The company added an office in Colombia in July 2010 with a one year lease paying $840 per month.

The Company leased office space in Singapore on a short-term lease ending April 2010 for approximately $4,000 per month. This lease was not renewed. 

 

Total Lease Commitments:

 

 

2011

$

119,859

2012

123,455

2013

83,933

Thereafter

78,386

     Total

$

405,633

Rent expense for operating leases for December 31, 2010 and 2009 was $286,908, and $431,261, respectively.

NOTE 6 - COMMITMENTS AND CONTINGENCIES

UTI United States, Inc. (“UTI”) filed a complaint against ForeverGreen International, L.L.C. on August 27, 2009 in the Third District Court, State of Utah Salt Lake County, West Jordan Department.  UTI alleges that it has not been paid $31,172 for shipping and freight services provided to ForeverGreen International and is seeking that amount, plus interest and costs of the action.   ForeverGreen International has answered the complaint and is challenging the amount due.

NOTE 7 – STOCKHOLDERS’ EQUITY 

On December 28, 2010 the Company issued 550,000 shares valued at $.1034 per share of restricted common stock to a vendor for services rendered.

36

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 8 – ALLOCATION OF PURCHASE CONSIDERATION IN BUSINESS COMBINATIONS

The Company accounts for its investments in its subsidiaries using the equity method of accounting.  The excess of the consideration paid for subsidiaries over the fair value of acquired tangible assets less the fair value of acquired liabilities is assigned to intangible assets and goodwill.  On January 15, 2006 the Company purchased a 23% share of ForeverGreen International LLC, by issuing 1,266,667 post split shares of common stock at $1.80 per share for a value of $2,280,000.  On December 31, 2007 the Company purchased the remaining 77% of ForeverGreen International LLC, by issuing 5,240,549 post split shares at $1.75 per share for a value of $9,170,961.

The Customer Base intangible was calculated using a percentage of the gross margin of ForeverGreen International LLC.  The Company will amortize the customer base over a period of ten years.  The 23% ownership in ForeverGreen International LLC, for the year resulted in an entry to other expense in the amount of $53,933.  The Company obtained an independent third party valuation to ascertain the amount to allocate to identifiable intangible assets, and the useful lives of those assets.  The useful life of an intangible asset that is being amortized is evaluated each reporting period as to whether events and circumstances warrant a revision to the remaining period of amortization. In accordance with FASB ASC 350-10, goodwill is not amortized and is tested for impairment on an annual basis.  The implied fair value of goodwill is determined by allocating fair value to all assets and liabilities acquired; the excess of the price paid over the amounts assigned to assets and liabilities acquired is the implied fair value of goodwill. 

NOTE 9 - RELATED PARTY TRANSACTIONS

The Company borrowed $50,000 from a director on February 28, 2008 which was paid back on March 3, 2008. The Company borrowed $150,000 from the director on March 7, 2008 secured by a note that carries interest at 8% per annum and was payable on May 7, 2008.   On July 1, 2008 the Company amended this note from the director to postpone the due date to November 5, 2008 and borrowed an additional $100,000 on that note. On November 10, 2008 the Company executed a third amendment of this note from the director to postpone the due date with a new payment schedule and borrowed an additional $200,000. On December 10, 2008 the Company did a fourth amendment of this note from the director that increased interest to 10% and postponed the payment schedule through September 2009 and borrowed an additional $150,000. Throughout the year $115,000 in payments were made on these notes.  The Company borrowed

$75,000 from the director on August 11, 2008 secured by a note that carries interest at 9% per annum that is payable on October 31, 2008 which was paid off according to the terms of the note.   The Company borrowed $62,500 from the board member and another $62,500 from a different director on June 2, 2008 secured by notes that carry interest at 9% per annum and are payable on March 31, 2009.  At December 

31, 2008 accrued interest on these notes amounted to $15,427.   The unpaid balance due at December 31, 2008 for all the above notes is $610,000.

The Company borrowed funds and issued several notes from two directors during 2009.  From one director a note on January 28, 2009 for $60,000 at 9% interest payable on July 31, 2009; this note and the note of $62,500 from June 1, 2008 were consolidated on July 31, 2009 with accrued interest of $9,256 totaling $131,756 at 10% interest payable on July 31, 2011. 

37

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 9 - RELATED PARTY TRANSACTIONS - CONTINUED

From the other director the table below shows the loans made during 2009;  

  

AMOUNT

ORIGINATION DATE

INTEREST RATE

DUE DATE

$60,000         

January 28, 2009          

9%

Consolidated July 31, 200

$50,000         

April 10, 2009                

9%

Repaid April 23, 2009      

$50,000

April 16, 2009

9%

Repaid April 23, 2009      

$50,000         

May 14, 2009                

12%

Consolidated July 31, 2009

$60,000         

May 18, 2009

12%

Consolidated July 31, 2009

$80,000         

May 20, 2009                

12%

Consolidated July 31, 2009

$60,000         

May 28, 2009                

12%

Consolidated July 31, 2009

$50,000         

June 2, 2009  

12%

Consolidated July 31, 2009

$45,000         

July 22, 2009                 

10%

November 30, 2009

Consolidated Note

$422,500

(Includes note of $62,500 from June 1, 2008, plus accrued interest of $14,978)

 

$437,478      

July 31, 2009                

10%

July 31, 2011

$35,000         

August 21, 2009

10%

September 28, 2009

Repaid $17,500 on Oct 30, 2009

$45,000         

August 21, 2009

10%

November 30, 2009

During 2010 and 2009, directors loaned the Company $205,000 and $685,000, respectively.  The balance payable to the shareholders at December 31, 2010 and 2009 was $1,234,978 and $1,161,694, respectively. These notes had accrued interest at rates ranging from 8% to 10% that totaled $131,360 and $92,101 for the periods ended Dec ember 31, 2010 and 2009. 

The Company borrowed funds and issued several notes from two directors during 2010 detailed as follows:

AMOUNT

ORIGINATION DATE

INTEREST RATE

DUE DATE

$40,000         

January 07, 2010          

10%

February 20, 2010

$40,000         

January 20, 2010                

10%

March 15, 2010     

$50,000

March 15, 2010

10%

April 30, 2010

$30,000         

October 07, 2010                

10%

September 30, 2012

$45,000         

October 07, 2010

10%

September 30, 2012

NOTE 10 – UNRELATED PARTY TRANSACTIONS

On March 9, 2010 the Company borrowed $231,756 from an unrelated party with an interest rate of 10% and a due date of January 31, 2012.

38

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 11 – INVENTORY

Inventories for December 31, 2010 and 2009 were classified as follows:

 

2010

 

2009

Raw Materials 

$ 

356,133 

 

$

259,296 

Finished Goods

506,750 

 

568,677 

     Total Inventory 

862,883 

 

827,973 

Less Reserve for Obsolete Inventory

(27,079)

 

(27,079)

     Total Inventory (net of  reserve)

$

835,804 

 

$

800,894 

NOTE 12 - NEW TECHNICAL PRONOUNCEMENTS

In April, 2009, the FASB issued FASB ASC 810-10-65 (Prior authoritative literature: SFAS No. 164, *“Not-for-Profit Entities: Mergers and Acquisitions”) *which governs the information that a not-for-profit entity should provide in its financial reports about a combination with one or more other not-for-profit entities, businesses or nonprofit activities and sets out the principles and requirements for how a not-for-profit entity should determine whether a combination is in fact a merger or an acquisition. This standard is effective for mergers occurring on or after Dec. 15, 2009 and for acquisitions where the acquisition date is on or after the beginning of the first annual reporting period, beginning on or after Dec. 15, 2009. This standard does not apply to the Company since the Company is considered a for-profit entity

 In May 2009, FASB issued FASB ASC 855-10 (Prior authoritative literature:  SFAS No. 165, *"Subsequent Events").* FASB ASC 855-10 establishes principles and requirements for the reporting of events or transactions that occur after the balance sheet date, but before financial statements are issued or are available to be issued. FASB ASC 855-10 is effective for financial statements issued for fiscal years and interim periods ending after June 15, 2009. As such, the Company adopted these provisions at the beginning of the interim period ended June 30, 2009. Adoption of FASB ASC 855-10 did not have a material effect on our financial statements.

In June 2009, the FASB ASC 860-10 (Prior authoritative literature: issued SFAS No. 166, “*Accounting for Transfers of Financial Assets, an Amendment of FASB Statement No. 140*”), which eliminates the concept of a qualifying special-purpose entity (“QSPE”), clarifies and amends the de-recognition criteria for a transfer to be accounted for as a sale, amends and clarifies the unit of account eligible for sale accounting and requires that a transferor initially measure at fair value and recognize all assets obtained and liabilities incurred as a result of a transfer of an entire financial asset or group of financial assets accounted for as a sale. This standard is effective for fiscal years beginning after November 15, 2009. The Company is currently evaluating the potential impact of this standard on its financial statements, but does not expect it to have a material effect.

In June 2009, the FASB issued FASB ASC 810-10-65 (Prior authoritative literature:  SFAS No. 167, “*Amendments to FASB Interpretation No. 46(R)*”) which amends the consolidation guidance applicable to a variable interest entity (“VIE”). This standard also amends the guidance governing the determination of whether an enterprise is the primary beneficiary of a VIE, and is therefore required to consolidate an entity, by requiring a qualitative analysis rather than a quantitative analysis. Previously, the standard required reconsideration of whether an enterprise was the primary beneficiary of a VIE only when specific events had occurred. This standard is effective for fiscal years beginning after November 15, 2009, and for interim periods within those fiscal years. Early adoption is prohibited. The Company is currently evaluating the potential impact of the adoption of this standard on its financial statements, but does not expect it to have a material effect. 

39

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 12 - NEW TECHNICAL PRONOUNCEMENTS – CONTINUED

In June 2009, FASB issued ASC 105-10 (Prior authoritative literature:  SFAS No. 168, *"The FASB Accounting Standards Codification TM and the Hierarchy of Generally Accepted Accounting Principles - a replacement of FASB Statement No. 162"*).FASB ASC 105-10 establishes the FASB Accounting Standards Codification TM (Codification) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in conformity with GAAP. FASB ASC 105-10 is effective for financial statements issued for fiscal years and interim periods ending after September 15, 2009. As such, the Company is required to adopt these provisions at the beginning of the fiscal year ending September 30, 2009.  Adoption of FASB ASC 105-10 did not have a material effect on the Company’s financial statements. 

In January 2010, the FASB issued ASU No. 2010-06 regarding fair value measurements and disclosures and improvement in the disclosure about fair value measurements. This ASU requires additional disclosures regarding significant transfers in and out of Levels 1 and 2 of fair value measurements, including a description of the reasons for the transfers.  Further, this ASU requires additional disclosures for the activity in Level 3 fair value measurements, requiring presentation of information about purchases, sales, issuances, and settlements in the reconciliation for fair value measurements. This ASU is effective for fiscal years beginning after December 15, 2010, and for interim periods within those fiscal years. The adoption of ASU 2010-06 did not have a material impact on the Company’s consolidated financial statements. 

In February 2010, the FASB issued Accounting Standards Update No. 2010-09 (“ASU 2010-09”) as amendments to certain recognition and disclosure requirements. The amendments remove the requirement for an SEC filer to disclose a date in both issued and revised financial statements. Revised financial statements include financial statements revised as a result of either correction of an error or retrospective application of U.S. GAAP. Those amendments remove potential conflicts with the SEC’s literature. All of the amendments in ASU 2010-09 were effective upon issuance for interim and annual periods. The adoption of ASU 2010-09 did not have a material impact on the Company’s consolidated financial statements.

In March 2010, the FASB issued Accounting Standards Update (“ASU”) No. 2010-11, which is included in the Codification under ASC 815, “Derivatives and Hedging” (“ASC 815”).  This update clarifies the type of embedded credit derivative that is exempt from embedded derivative bifurcation requirements.  Only an embedded credit derivative that is related to the subordination of one financial instrument to another qualifies for the exemption.  This guidance is effective for interim and annual reporting periods beginning January 1, 2010.  The adoption of ASU 2010-11 did not have a material impact on the Company’s consolidated financial statements.

None of the above new pronouncements have current application to the Company, but may be applicable to the Company's future financial reporting.

NOTE 13 – GOING CONCERN

The accompanying financial statements have been prepared using generally accepted accounting principles applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business.  As reported in the accompanying consolidated financial statements the Company has a working capital deficit of $3,084,184 a net operating loss of $399,106, and accumulated deficit of $25,868,812 (excluding other comprehensive loss) at December 31, 2010, negative cash flows from operations, and has experienced periodic cash flow difficulties.  These factors combined, raise substantial doubt about the Company’s ability to continue as a going concern.  Management’s plans to address and alleviate these concerns are as follows:  

The Company is reviewing the cost structure and has implemented cost saving measures that have begun to reduce overhead which have included staff reductions and salary adjustments.  The Company is

40

**FOREVERGREEN WORLDWIDE CORPORATION**

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2010 and 2009

NOTE 12 – GOING CONCERN – CONTINUED

negotiating with its key vendors and is gaining cooperation and concessions.   The Company has introduced our own in house logistic, sales and distributor software system that will reduce computer costs going forward.   New products have been and will continue to be introduced to bolster Distributor recruiting and sales, and management will make improvements to the marketing plan to enhance the success that is developed.  The Company intends to seek debt and equity financing as necessary.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually attain profitable operations.  The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 14 – SUBSEQUENT EVENTS

We have evaluated events occurring after the date of our accompanying balance sheets through the date the financial statements were available to be issued.  Other than the events described below, we did not identify any material subsequent events requiring adjustment to our accompanying condensed financial statements.

On January 19, 2011 the Company set up a line of credit with a limit of $200,000 from a director with an interest rate of 10% and an expiration date of July 31, 2010.

On January 19, 2011 the Company borrowed $394,962 from an unrelated party that paid off the following loans of $267,500 and accrued interest of $27,462 leaving $100,000 available for operations; 

AMOUNT

ORIGINATION DATE

INTEREST RATE

DUE DATE

$45,000         

July 22, 2009                 

10%

November 30, 2009

$45,000         

August 21, 2009

10%

November 30, 2009

$35,000         

August 21, 2009

10%

September 28, 2009

Repaid $17,500 on Oct 30, 2009

$40,000         

January 07, 2010          

10%

February 20, 2010

$40,000         

January 20, 2010                

10%

March 15, 2010     

$50,000

March 15, 2010

10%

April 30, 2010

$30,000         

October 07, 2010                

10%

September 30, 2012

On February 10, 2011 a note to one director totaling $131,756 (See note 9 & 10) was assigned to a non-related party and this non-related party loaned to the company an additional $100,000. 

41

**ITEM 9.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING**

**AND FINANCIAL DISCLOSURE**

As reported in our Current Report on Form 8-K, on February 3, 2011 we dismissed our former auditing firm Chisholm, Bierwolf, Nilson & Morrill, LLC and engaged Morrill & Associates, LLC as our independent public registered accounting firm.

On April 8, 2011 the Public Company Accounting Oversight Board (“PCAOB”) revoked the registration of Chisholm, Bierwolf, Nilson & Morrill, LLC.  The PCAOB stated that the revocation was based upon Chisholm, Bierwolf, Nilson & Morrill, LLC and certain firm members’ violations of PCAOB rules, quality control standards and auditing standards in connection with the audits of three issuer clients between 2006 and 2007 and two issuer clients between 2007 and 2008.  Accordingly, the Company may not include the audit reports or consents of Chisholm, Bierwolf, Nilson & Morrill, LLC in our filings with the Securities and Exchange Commission.

We provided a copy of this Form 10-K to Chisholm, Bierwolf, Nilson & Morrill, LLC prior to filing this report and we requested that Chisholm, Bierwolf, Nilson & Morrill, LLC furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made in this report.  Chisholm, Bierwolf, Nilson & Morrill, LLC has furnished the requested letter and it is attached as exhibit 16.

**ITEM 9A.  CONTROLS AND PROCEDURES**

***Evaluation of Disclosure Controls and Procedures***

 

Under the supervision and with the participation of our management, including the Chief Executive Officer and Chief Financial Officer, we have evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) and Rule 15d-15(e) of the Exchange Act) as of the end of the period covered by this report.  Based on that evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that, as of December 31, 2010, these disclosure controls and procedures were ineffective to ensure that all information required to be disclosed by us in the reports that we file or submit under the Exchange Act is: (i) recorded, processed, summarized and reported, within the time periods specified in the Commission’s rule and forms; and (ii) accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.  Management is establishing new procedures to ensure timely reports in the future.

 

***Management’s Annual Report on Internal Control over Financial Reporting***

 

Our management is responsible for establishing and maintaining adequate internal control over financial reporting.  Internal control over financial reporting is a process designed by, or under the supervision of, the Chief Executive Officer and Chief Financial Officer and effected by our Board of Directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.

 

Our evaluation of internal control over financial reporting includes using the COSO framework, an integrated framework for the evaluation of internal controls issued by the Committee of Sponsoring Organizations of the Treadway Commission, to identify the risks and control objectives related to the evaluation of our control environment. 

Our management conducted an evaluation of the effectiveness of our internal control over financial reporting.  Based on our evaluation, management concluded that our internal control over financial reporting was ineffective as of December 31, 2010 due to a significant deficiency.   A significant deficiency is a deficiency, or a combination of deficiencies, in internal control over financial reporting that is less severe than a material 

42

weakness, yet important enough to merit attention by those responsible for oversight of our financial reporting.

Based upon a regulatory review by the SEC, the Company was required to restate its financial statements for the year ended December 31, 2009 to account for an impairment of goodwill.  Pursuant to FASB ASC 350-20 the Company performed a two step analysis to determine the value of goodwill. In the past the Company had relied upon step one of the analysis, but it was determined that we are required to rely upon step two of the analysis.  Step two of the analysis determines the implied fair market value of the Company by subtracting the unrecognized in-house intangible asset valuation, based upon the value of customer lists and proprietary formulas, from the net book value of the Company.  This analysis resulted in an impairment of goodwill for the year ended December 31, 2009.  In addition to the impairment of goodwill the Company revised the financial statements to reflect a write down in inventory.

In light of the significant deficiency described above, we performed additional analysis to ensure our financial statements were prepared in accordance with generally accepted accounting principles.  Accordingly, we believe that the financial statements included in this report fairly present, in all material respects, our financial condition, results of operations and cash flows for the periods presented.

 

There have been no material changes in internal control over financial reporting that occurred during the fourth fiscal quarter that have materially affected, or are reasonably likely to materially affect the Company’s internal control over financial reporting.

***Inherent Limitations over Internal Controls***

 

Internal control over financial reporting cannot provide absolute assurance of achieving financial reporting objectives because of its inherent limitations, including the possibility of human error and circumvention by collusion or overriding of controls.  Accordingly, even an effective internal control system may not prevent or detect material misstatements on a timely basis.  Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with the policies or procedures may deteriorate.

**ITEM 9B.  OTHER INFORMATION**

None.

**PART III**

**ITEM 10.  DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE**

***Directors and Executive Officers***

Our directors and executive officers and their respective ages and positions and biographical information are presented below.  Our bylaws require three directors who serve until our next annual meeting or until each is succeeded by another qualified director.  Our executive officers are chosen by our board of directors and serve at its discretion.  As of the date of this filing, we have a vacancy in the office of corporate secretary.  There are no existing family relationships between or among any of our executive officers or directors.

Name

Age

Position Held

Term of Director

Ronald Williams

49

Chairman of the Board, President and CEO

From January 2006 until our next annual meeting

43

Name

Age

Position Held

Term of Director

George H. Brimhall II

69

Director

From April 2008 until our next annual meeting 

John S. Clayton

46

Director

From April 2008 until our next annual meeting 

Paul T. Frampton

46

CFO, Secretary and Treasurer

 

*Ronald Williams –*Mr. Williams was appointed as our President and CEO in January 2006.  Mr. Williams was an original founder of Whole Living in 1998.  He previously served as Director, President and CEO of Whole Living from November 1998 to October 2002.   He formed and he launched ForeverGreen International, LLC operations in May 2004.  He started in the network marketing industry in the 1980's as a distributor for NuSkin International and learned the trade and business with them.  He then went on to Neways International and became its Vice-president of Sales and Marketing.  Then he served as a Senior Executive at Young Living Essential Oils.  He has not been involved in any legal proceedings during the past ten years that are material to an evaluation of his ability or integrity.

*George H. Brimhall II* – Mr. Brimhall was appointed as a Director on April 25, 2008.  Since 1974 he has been self-employed with GNS Development Corporation with a business plan focused on commercial recreational development.  He has not been involved in any legal proceedings during the past ten years that are material to an evaluation of his ability or integrity.

*John S.Clayton –* Mr. Clayton was appointed as a Director on April 24, 2008.  Since 2002 he has been self-employed with First Equity Holdings Corp., an investment company.  He has not been involved in any legal proceedings during the past ten years that are material to an evaluation of his ability or integrity.

*Paul T. Frampton –*In July 2007, our board of directors appointed Mr. Frampton to serve as our Chief Financial Officer and Treasurer.  During 2008 he was appointed as Secretary of the Company. He has over fifteen years of senior management experience, primarily focused in the accounting field for the network marketing industry.  He was employed as a Certified Public Accountant for Grant Thornton for four years and has experience auditing network marketing companies.  From October 2005 through June 2007 he was employed as our Vice President of International Sales.  He has been primarily responsible for the expansion of our operations and sales in Australia, New Zealand, Singapore, Japan and the European Union markets – UK, Germany and the Netherlands.  From May 1994 to September 2005 he was employed by Unicity International, Inc. and one of its predecessor companies, Enrich International, Inc.  He started there as the Director of International Finance and Tax Manager and was promoted to Senior Managing Director of Malaysia/Southeast Asia in 2000, then he was appointed as General Manager of Canada, and he served as Vice President of the America’s.  Mr. Frampton received a Master of Accountancy and a Bachelor of Sciences from Brigham Young University.  He has not been involved in any legal proceedings during the past ten years that are material to an evaluation of his ability or integrity.

***Compliance with Section 16(a) of the Exchange Act***

Section 16(a) of the Securities Exchange Act of 1934 requires our directors, executive officers and persons who own more than ten percent of our common stock, to file with the SEC initial reports of ownership and reports of changes in ownership of common stock.  Officers, directors and ten-percent or greater beneficial owners are required by SEC regulations to furnish us with copies of all Section 16(a) reports they file.  Based upon a review of those forms and representations regarding the need for filing Forms 5, we believe during the year ended December 31, 2010 Ronald K. Williams filed late two Forms 4 related to 21 transactions.

44

***Code of Ethics***

We have not adopted a code of ethics for our principal executive and financial officers.  Until we establish a code of ethics, our management intends to continue to promote honest and ethical conduct, full and fair disclosure in our reports to the SEC, and compliance with applicable governmental laws and regulations.  

***Committees***

We do not have a standing nominating committee for directors, nor do we have an audit committee with an audit committee financial expert serving on that committee.  Our entire board of directors, including Messrs. Williams, Brimhall and Clayton, act as our nominating and audit committee. 

**ITEM 11.  EXECUTIVE COMPENSATION**

***Executive Compensation***

The following tables show the compensation paid to our named executive officers in all capacities during the years ended December 31, 2010 and 2009.  

SUMMARY COMPENSATION TABLE

Name and 

Principal Position

Year

Salary

All Other Compensation

Total

Ronald Williams

CEO

2010

$     72,600

$    211,058 (1)

$ 283,658

2009

$     75,628

$    269,147 (1)

$ 344,775

Paul T. Frampton

CFO

2010

$   107,000

– 

$ 107,000

2009

$   109,452

– 

$ 109,452

(1)  Represent $211,058 from commissions earned through the ForeverGreen Compensation Plan. 

(2)  Represent $269,147 from commissions earned through the ForeverGreen Compensation Plan.

We have not entered into any employment contracts with the above named executive officers, except Mr. Frampton.   Mr. Frampton had an employment agreement with ForeverGreen Worldwide, dated March 12, 2007.  Under the agreement Mr. Frampton is an at-will salary employee.  He receives a salary of $128,500 per year and for a period of four years we agreed to grant him 27,536 shares of our common stock for each full year of employment.  In order to receive the share compensation, Mr. Frampton must remain an employee in good standing and ForeverGreen Worldwide must be profitable as a company.  As a result of the profitability requirement, Mr. Frampton has not received shares under the agreement.

We do not offer a retirement benefit plan to our executive officers, nor have we entered into any contract, agreement, plan or arrangement, whether written or unwritten, that provides for payments to a named executive officer at or in connection with the resignation, retirement or other termination of a named executive officer, or a change in control of the company or a change in the named executive officer’s responsibilities following a change in control.

45

***Outstanding Equity Awards***

The named executive officers did not have any outstanding equity awards at December 31, 2010. 

***Compensation of Directors***

We do not have any standard arrangement for compensation of our directors for any services provided as director, including services for committee participation or for special assignments. 

**ITEM 12.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS**

***Securities Authorized under Equity Compensation Plans***

We did not have any equity compensation plans in effect at December 31, 2010.

***Beneficial Owners***

The following tables set forth the beneficial ownership of our management.  We are unaware of any other person or group who beneficially owns more than 5% of our voting common stock.  Beneficial ownership is determined in accordance with the rules of the SEC and generally includes voting or investment power with respect to securities.  Except as indicated by footnote, the persons named in the table below have sole voting power and investment power with respect to the shares of common stock shown as beneficially owned by them.  The percentage of beneficial ownership is based upon 14,342,141 shares of common stock outstanding as of May 3, 2011.

MANAGEMENT

Name of beneficial owner

Amount and nature

of beneficial ownership

Percent

of class

Ronald Williams

1,883,128

13.13

Paul T. Frampton

20,000

Less than 1%

George H. Brimhall II

6,327,144 (1)

44.11

John S. Clayton

1,574,648 (2)

10.98

All executive officers and

directors as a group    

9,804,920

68.36

(1)    Represents 1,796,439 shares held by Mr. Brimhall and his spouse, 1,905,965 shares held by GBB Trust and 2,624,740 shares held in his children’s trust.

(2)   Represents 407,022 shares held by Mr. Clayton and 1,167,626 shares held by his company, First Equity Holdings Corp.

46

**ITEM 13.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE**

***Related Transactions***

The following information summarizes transactions we have either engaged in since the beginning of the past fiscal year, or propose to engage in, involving our executive officers, directors, more than 5% stockholders, or immediate family members of these persons.  These transactions were negotiated between related parties without “arms length” bargaining and, as a result, the terms of these transactions may be different than transactions negotiated between unrelated persons.

*MLS Agreement*s

On March 28, 2008 ForeverGreen International entered into an exclusive world-wide marketing agreement with MLS that provided that MLS would supply ForeverGreen International with processed marine phytoplankton for a term of five years.  Mr. Brimhall, our director and beneficial owner of 44.11% of our voting stock is a 40% member of MLS.  Mr. Clayton, our director and an officer of First Equity Holdings Corp., a holder of 10.98% of our voting stock, is a 60% member of MLS.  Due to the 2008 economic downturn the quotas in the agreement were not met and therefore the exclusivity between MLS and ForeverGreen International has ended; however, the relationship continues to be strong and discussions continue as to the nature of a future exclusivity.  We purchased $420,000 of this product in 2008, in 2009 we purchased $283,000, and in 2010 we purchased $747,000 from MLS. 

*Other Related Party Transactions*

The Company has entered into a series of transactions with First Equity Holdings Corp. (“First Equity”), a major shareholder of the Company.  During the year ended December 31, 2008 the Company borrowed an aggregate of $450,000 at 8% interest from First Equity.  On December 10, 2008, the parties executed a revised promissory note in the amount of $485,000, representing the prior notes, reduced by payments of $115,000 made by ForeverGreen during 2008.  The Company borrowed an additional net amount of $107,500 from First Equity in 2009 and $180,000 in 2010.  The interest rate under this note is 10%.   At December 31, 2010 the Company owed First Equity $752,000. 

On January 19, 2011 the Company borrowed $394,962 from an unrelated party and used the funds to pay off $267,500 of the loans and accrued interest due to First Equity.  During the first quarter of 2010 the Company borrowed an additional $130,000 from First Equity at 10% interest.  

* *

The Company also has entered into a series of transactions with our director, John S. Clayton.  During 2008 the Company borrowed an aggregate of $112,500 at 8% and 9% interest from Mr. Clayton.  In a series of transactions starting in January 2009 through June 2009, the Company borrowed an additional $505,000 from Mr. Clayton.  On July 31, 2009, the parties executed a revised promissory note in the amount of $437,478, representing the prior notes from 2008 and 2009 and accrued interest of $14,978.  The consolidated note carries an interest rate if 10% and is due July 31, 2011.  At December 31, 2010 the Company owed Mr. Clayton $437,478.

On June 2, 2008 the Company borrowed $62,500 from our director, George H. Brimhall II, with 9% interest per annum and payable March 31, 2009.  On January 28, 2009, we borrowed an additional $60,000 from Mr. Brimhall at 9% interest, payable on July 31, 2009. On July 31, 2009 the June 2, 2008 note of $62,500 and the January 28, 2009 note of $60,000 were consolidated with accrued interest of $9,256 into a new note of $131,756 at 10% interest payable on July 31, 2011.  At December 31, 2009 we owed Mr. Brimhall $610,000.  On February 10, 2010, Mr. Brimhall assigned the consolidated note totaling $131,756 to a non-related party and this non-related party loaned the Company an additional $100,000 at 10% interest payable on January 31, 2012.  

On January 19, 2011 Mr. Brimhall provided a line of credit with a limit of $200,000 for the Company.  The line of credit carries an interest rate of 10% and an expiration date of July 31, 2010.

47

***Director Independence***

We do not have an independent director, as defined under NASDAQ Stock Market Rule 5605(a)(2), serving on our board.  This rule defines persons as “independent” who are neither officers nor employees of the company and have no relationships that, in the opinion of the board of directors, would interfere with the exercise of independent judgment in carrying out their responsibilities as directors.  

**ITEM 14.  PRINCIPAL ACCOUNTING FEES AND SERVICES**

***Accountant Fees***

The following table presents the aggregate fees billed for each of the last two fiscal years by our accounting firm, Morrill & Associates, LLC, in connection with the audit of our financial statements and other professional services rendered by that accounting firm.  

  

 

2010

 

2009

Audit fees

$  64,832

 

$ 68,000

Audit-related fees

0

 

0

Tax fees

0

 

0

All other fees

$          0

 

$          0

Audit fees represent the professional services rendered for the audit of our annual financial statements and the review of our financial statements included in quarterly reports, along with services normally provided by the accounting firm in connection with statutory and regulatory filings or engagements.  Audit-related fees represent professional services rendered for assurance and related services by the accounting firm that are reasonably related to the performance of the audit or review of our financial statements that are not reported under audit fees.  

Tax fees represent professional services rendered by the accounting firm for tax compliance, tax advice, and tax planning.  All other fees represent fees billed for products and services provided by the accounting firm, other than the services reported for the other categories. 

***Pre-approval Policies***

We do not have a standing audit committee currently serving and as a result our board of directors performs the duties of an audit committee.  Our board of directors will evaluate and approve in advance, the scope and cost of the engagement of an accounting firm before the accounting firm renders audit and non-audit services.  We do not rely on pre-approval policies and procedures.

48

**PART IV**

**ITEM 15.  EXHIBITS, FINANCIAL STATEMENT SCHEDULES**

***(a)(1)***

***Financial Statements***

The audited financial statements of ForeverGreen Worldwide Corp. are included in this report under Item 8 on pages 21 through 41.  

***(a)(2) Financial Statement Schedules***

All financial statement schedules are included in the footnotes to the financial statements or are inapplicable or not required.

***(a)(3)***

***Exhibits***

The following documents have been filed as part of this report.  Exhibits denoted with an “*” are management contracts or compensatory plans or arrangements. 

No.

Description

3.1

Articles of incorporation, as revised (Incorporated by reference to exhibit 3.1 for Form 8-K, as amended, filed December 18, 2006)

3.2

Bylaws, as revised (Incorporated by reference to exhibit 3.2 for Form 8-K, as amended, filed December 18, 2006)

10.1

Lease agreement between Whole Living and C & R Fiveplex, LLC, dated April 7, 2006 (Incorporated by reference to exhibit 10.3 to Form 10-QSB, filed November 14, 2006)

10.2*

Paul Frampton Employment Agreement, dated March 1, 2007 (Incorporated by reference to exhibit 10.3 of Form 10-QSB, filed August 14, 2007)

10.3

Agreement between ForeverGreen International LLC and Marine Life Sciences LLC, dated March 28, 2008 (Incorporated by reference to exhibit 10.4 of Form 10-K, filed April 7, 2008)

10.4

Personal Care Exclusive Sales and Marketing Agreement between ForeverGreen International and Marine Life Sciences, LLC, dated April 23, 2008 (Incorporated by reference to exhibit 10.1 to Form 8-K filed April 29, 2008)

10.5

Form of Promissory Note (Incorporated by reference to exhibit 10.5 to Form 10-Q, filed November 15, 2010)

16

Letter of agreement from Chisholm, Bierwolf, Nilson & Morrill, LLC, dated May 12, 2011.

21.1

Subsidiaries of ForeverGreen (Incorporated by reference to exhibit 21.1 to Form 10-KSB, filed April 17, 2007)

31.1

Chief Executive Officer Certification

31.2

Chief Financial Officer Certification

32.1

Section 1350 Certification

49

**SIGNATURES**

Pursuant to the requirements of the Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, there unto duly authorized

**FOREVERGREEN WORLDWIDE CORPORATION**

By:       */s/ Ronald K. Williams*

Ronald K. Williams, President 

Date:  May 13, 2011

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

By:  */s/ Ronald K. Williams*

        Ronald K. Williams

        Chairman of the Board

        President

        Chief Executive Officer

Date:  May 13, 2011

By:   */s/Paul T. Frampton*

        Paul T. Frampton

        Chief Financial Officer

        Treasurer

Date:   May 13, 2011

By:  */s/ John S. Clayton*

        John S. Clayton

        Director

Date:   May 13, 2011

50 |
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