Form 990 for tax year 2024
Filed by FOREST LANDOWNER FOUNDATION INC.
What the amendment changed
Compared with the return it replaced , filed 14 May 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
Those are the same on the two returns, so the amendment changed something else.
Totals
- Total revenue
- $789,163
- Total expenses
- $732,226
- Contributions and grants received
- $731,395
- Grants paid
- $334,445
- Program service revenue
- $0
- Investment income
- $57,768
- Other revenue
- $0
- Total assets, end of year
- $1,034,613
- Total liabilities, end of year
- $65,269
- Net assets or fund balances, end of year
- $969,344
- Program services expenses (Part IX)
- $669,449
- Management and general expenses
- $50,915
- Fundraising expenses
- $11,862
- Program service expenses (Part III)
- $669,449
Program services were 91.4% 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)
$390,000
-
1f · All other contributions, gifts and grants
$341,395
-
1g · Noncash contributions included above
$34,258
-
3 · Investment income
total $48,397 · excluded $48,397
-
7a · Gross sales of assets other than inventory
securities $94,764
-
7b · Less cost or other basis and sales expenses
securities $85,393
-
7c · Gain or loss
securities $9,371
-
7d · Net gain or loss
total $9,371 · excluded $9,371
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $334,445 · program services $334,445
-
11c · Fees: accounting
total $22,916 · management and general $22,916
-
11g · Fees: other
total $338,108 · program services $321,652 · management and general $12,998 · fundraising $3,458
-
13 · Office expenses
total $10,001 · program services $1,639 · management and general $7,152 · fundraising $1,210
-
14 · Information technology
total $2,752 · management and general $2,555 · fundraising $197
-
17 · Travel
total $13,850 · program services $7,033 · management and general $2,292 · fundraising $4,525
-
19 · Conferences, conventions and meetings
total $8,429 · program services $4,680 · management and general $1,877 · fundraising $1,872
-
23 · Insurance
total $1,005 · management and general $1,005
-
24a · Other expenses: Registration Fees
total $470 · management and general $120 · fundraising $350
-
24b · Other expenses: Awards
total $250 · fundraising $250
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $135,724 · end of year $160,109
-
2 · Savings and temporary cash investments
beginning of year $413,026 · end of year $224,120
-
3 · Pledges and grants receivable
end of year $8,500
-
11 · Investments: publicly traded securities
beginning of year $342,332 · end of year $641,884
-
17 · Accounts payable and accrued expenses
beginning of year $4,652 · end of year $65,269
-
27 · Net assets without donor restrictions
beginning of year $544,631 · end of year $354,096
-
28 · Net assets with donor restrictions
beginning of year $341,799 · end of year $615,248
Mission and programs · 2024
Mission
To educate the public regarding the ecological benefits of forestry, providing assistance to landowners and scholarships to forestry students.
-
Activities associated with educating the public regarding the ecological benefits of forestry, forest preservation and timber tax issues.
Expenses $669,449 · Grants $334,445
-
Financial Student Aid in the form of scholarships and internships for Forestry students. Operating support for Forest Landoowners Association, Inc., a related entity.
As filed on the 2024 return.
Listed in Part VII
-
Scott P Jones
CEO
- Total calculated
- $243,690
- From this org
- $0
- From related orgs
- $224,800
- Other
- $18,890
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $200,000 related
- Bonus
- $0 + $20,000 related
- Other
- $0 + $4,800 related
- Deferred
- $0
- Nontaxable benefits
- $0 + $18,890 related
- Filer's total
- $0 + $243,690 related
-
Amy Palmer
Secretary
- Total calculated
- $85,433
- From this org
- $0
- From related orgs
- $85,433
- Other
- $0
- Hours/week
- 1 + 40 related
-
Robert Crosby
Chairman
- Total calculated
- $0
- Hours/week
- 5 + 1 related
-
Barrett McCall
Vice Chairman
- Total calculated
- $0
- Hours/week
- 3 + 1 related
-
David Hall
Trustee
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Joe Hopkins
Trustee
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Michael Crowell FLA President
Trustee
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Lee Wright
Trustee
- Total calculated
- $0
- Hours/week
- 3 + 1 related
-
Wayne Alexander
Trustee
- Total calculated
- $0
- Hours/week
- 3 + 1 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
- 7 · Other non-fixed payments
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
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- Part I, Line 7
- Scott Jones, CEO, received a bonus of $20,000 in 2024.
- Schedule J, Part II
- Forest Landowner Foundation, Inc shares employees with related entity, Forest Landowners Association, Inc., which conducts all payroll reporting under FEIN # 58-0564844.
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
$333,945
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
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 15 June 2025
- IRS schema version
- 2024v5.1
- Source object
- 202501889349300715
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