Form 990 for tax year 2025

Filed by FOREST LANDOWNER FOUNDATION INC.

Totals

Total revenue: $710,858
Total expenses: $588,660
Contributions and grants received: $621,223
Grants paid: $308,427
Program service revenue: $0
Investment income: $89,635
Other revenue: $0
Total assets, end of year: $1,129,714
Total liabilities, end of year: $52,330
Net assets or fund balances, end of year: $1,077,384
Program services expenses (Part IX): $546,271
Management and general expenses: $32,268
Fundraising expenses: $10,121
Program service expenses (Part III): $546,271

Program services were 92.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1e · Government grants (contributions)

$283,948
1f · All other contributions, gifts and grants

$337,275
1g · Noncash contributions included above

$31,582
2f · All other program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
3 · Investment income

total $53,385 · excluded $53,385
6c · Rental income or loss

real property $0 · personal property $0
7a · Gross sales of assets other than inventory

securities $168,328
7b · Less cost or other basis and sales expenses

securities $132,078
7c · Gain or loss

securities $36,250 · other assets $0
7d · Net gain or loss

total $36,250 · excluded $36,250
8c · Net income from fundraising events

total $0
11d · All other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $308,427 · program services $308,427
4 · Benefits paid to or for members

total $0 · program services $0
11c · Fees: accounting

total $12,250 · management and general $12,250
11g · Fees: other

total $221,788 · program services $212,501 · management and general $9,287 · fundraising $0
13 · Office expenses

total $10,627 · program services $858 · management and general $6,482 · fundraising $3,287
14 · Information technology

total $5,356 · program services $35 · management and general $326 · fundraising $4,995
17 · Travel

total $20,840 · program services $19,387 · management and general $1,414 · fundraising $39
19 · Conferences, conventions and meetings

total $7,727 · program services $5,063 · management and general $864 · fundraising $1,800
23 · Insurance

total $1,005 · management and general $1,005
24a · Other expenses: Registration Fees

total $640 · management and general $640
24e · All other expenses

total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $160,109 · end of year $94,403
2 · Savings and temporary cash investments

beginning of year $224,120 · end of year $288,873
3 · Pledges and grants receivable

beginning of year $8,500 · end of year $93,180
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
10a · Land, buildings and equipment: cost or other basis

$0
10b · Land, buildings and equipment: accumulated depreciation

$0
10c · Land, buildings and equipment, net

beginning of year $0 · end of year $0
11 · Investments: publicly traded securities

beginning of year $641,884 · end of year $653,258
12 · Investments: other securities

beginning of year $0
13 · Investments: program-related

beginning of year $0
15 · Other assets

beginning of year $0 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $65,269 · end of year $52,330
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $0 · end of year $0
27 · Net assets without donor restrictions

beginning of year $354,096 · end of year $503,048
28 · Net assets with donor restrictions

beginning of year $615,248 · end of year $574,336

Mission and programs · 2025

Mission

To educate the public regarding the ecological benefits of forestry, providing assistance to landowners and scholarships to forestry students.

Financial Student Aid in the form of scholarships and internships for Forestry Students. Operating support for Forest Landowners Association, Inc., a related entity.

Expenses $308,427 · Grants $308,427
Activities associated with educating the public regarding the ecological benefits of forestry, forest preservation and timber tax issues.

Expenses $237,844

As filed on the 2025 return.

Listed in Part VII

Barrett McCall

Vice Chairman

Total calculated

$0

Hours/week

1 + 3 related
Robert Crosby

Chairman

Total calculated

$0

Hours/week

1 + 5 related
David Hall

Trustee

Total calculated

$0

Hours/week

1 + 3 related
Hayes Brown

Trustee

Total calculated

$0

Hours/week

1 + 1 related
Joe Hopkins

Trustee

Total calculated

$0

Hours/week

1 + 1 related
Lee Wright

Trustee

Total calculated

$0

Hours/week

1 + 5 related
Michael Crowell FLA President

Trustee

Total calculated

$0

Hours/week

1 + 1 related
Wayne Alexander

Trustee

Total calculated

$0

Hours/week

1 + 1 related
Amy Palmer

Secretary

Total calculated

$98,167

From this org

$0

From related orgs

$98,167

Other

$0

Hours/week

1 + 40 related
Scott Jones

CEO

Total calculated

$278,280

From this org

$0

From related orgs

$259,800

Other

$18,480

Hours/week

1 + 40 related

Schedule J breakdown matched by us

Base

$0 + $215,000 related

Bonus

$0 + $40,000 related

Other

$0 + $4,800 related

Deferred

$0

Nontaxable benefits

$0 + $18,480 related

Filer's total

$0 + $278,280 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Forest Landowner's Association

$308,427

Operating Support

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Forest Landowners Association Inc

501(c)(5) · Support forest landowners' responsible management · GA

Directly controlled by NA

Provenance

Return type: form_990
Tax year: 2025
Filed: 6 July 2026
IRS schema version: 2025v4.2
Source object: 202631879349300638

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