Forest Landowners of California
Nonprofit profile at a glance
- EIN
- 942319204
- IRS 990-EZ coverage
- 2010–2025
- Forms available
- Form 990-EZ 2025
- Location
- Sacramento, CA, USA
- Phone
- 9169322222
- Rating confidence
- Limited
Reported finances
- Revenue
- $60,616
- Expenses
- $69,316
- Assets
- $32,318
- Liabilities
- $10,680
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- JOE SMAILES (President)
- DON BEATY (PAST PRESIDENT)
- RUSSELL GREENLAW (Vice President)
People named in this filing
- CAROLE MICHENER (Treasurer)
- JOE SMAILES (President)
- JOHN WILSON (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Forest land issues
What it reported doing in 2025
Provides a forum for owners of forested lands to keep up-to-date and to exchange information on issues through meetings, conferences, and newsletters. Serves 300-400 members.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 82
- Sustainability: 28
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -14.4%; rating input score 25; 25th percentile among comparable filings
- Total-asset coverage ratio: 0.47; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.33; rating input score 9; 9th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 0.9% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: -8.9% per year; rating input score 0; 19th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 25/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- High — Sustainability: Liabilities to assets ratio scored 9/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.