Nonprofit · EIN 23-7066767
SOCIETY OF AMERICAN FORESTERS
Also known as MICHIGAN
Tax-exempt · FERNDALE, MI 48220
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $74,952 | $94,250 | -$19,298 | $66,454 | $0 | $66,454 |
| December 31, 2024 | 990-EZ | $55,069 | $58,695 | -$3,626 | $85,752 | $0 | $85,752 |
| December 31, 2023 | 990-EZ | $58,121 | $55,617 | $2,504 | $89,378 | $0 | $89,378 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $9,160
- Membership dues
- $3,220
- Program service revenue
- $62,300
- Investment income
- $272
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $3,813
- Printing, publications and postage
- $30
- Other expenses
- $90,407
- Program services (functional)
- $90,407
Balance sheet and other
- Total assets, start of year
- $85,752
- Total assets, end of year
- $66,454
- Total liabilities, end of year
- $0
- Net assets, end of year
- $66,454
- Cash, savings and investments
- $66,454
- Gross receipts
- $74,952
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jim Malloy | Chair | 2 | $0 |
| Anthony Ciaramitaro | Vice-Chair | 2 | $0 |
| Ellizabeth Johnson | Secretary | 2 | $0 |
| Joe Nash | Treasurer | 2 | $0 |
| Ben Schram | Membership Chair | 1 | $0 |
| Josh Isaac | Communications Chair | 1 | $0 |
| Daphna Gadoth | Education Fund Chair | 1 | $0 |
| Mike Smalligan | Program Chair | 1 | $0 |
| David Kossak | Policy Chair | 1 | $0 |
| Don Howlett | At-Large | 1 | $0 |
| Joyce Angel | At-Large | 1 | $0 |
| Bernie Hubbard | At-Large | 1 | $0 |
| Brittany VanderWall | At-Large | 1 | $0 |
| Lena Kennedy | MTU Chapter Chair | 1 | $0 |
| Will Hermenitt | MSU Chapter Co-Chair | 1 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ben Eiler | MSU Chapter Co-Chair | 1 | $0 |
990-EZ for the year ended December 31, 2024: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jim Malloy | Chair | 2 | $0 |
| Anthony Ciaramitaro | Vice-Chair | 2 | $0 |
| Ellizabeth Johnson | Secretary | 2 | $0 |
| Joe Nash | Treasurer | 2 | $0 |
| Ben Schram | Membership Chair | 1 | $0 |
| E Krause | Communications Chair | 1 | $0 |
| Daphna Gadoth | Education Fund Chair | 1 | $0 |
| Larry Leefers | Policy Chair | 1 | $0 |
| Craig Kasmer | Awards Chair | 1 | $0 |
| Mike Smalligan | Program Chair | 1 | $0 |
| David Kossak | Policy Chair | 1 | $0 |
| Don Howlett | At-Large | 1 | $0 |
| Joyce Angel | At-Large | 1 | $0 |
| Bernie Hubbard | At-Large | 1 | $0 |
| Brittany VanderWall | At-Large | 1 | $0 |
| Lena Kennedy | MTU Chapter Chair | 1 | $0 |
| Will Hermenitt | MSU Chapter Co-Chair | 1 | $0 |
| Ben Eiler | MSU Chapter Co-Chair | 1 | $0 |
990-EZ for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ben Schram | Chair | 2 | $0 |
| Joe Huber | Vice-Chair | 2 | $0 |
| Ellizabeth Johnson | Secretary | 2 | $0 |
| Joe Nash | Treasurer | 0.5 | $0 |
| E Krause | Communications Chair | 1 | $0 |
| Daphna Gadoth | Education Fund Chair | 1 | $0 |
| Larry Leefers | Policy Chair | 1 | $0 |
| Craig Kasmer | Awards Chair | 1 | $0 |
| Mike Smalligan | Program Chair | 1 | $0 |
| Don Howlett | At-Large | 1 | $0 |
| Joyce Angel | At-Large | 1 | $0 |
| Bernie Hubbard | At-Large | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 244 VESTER ST UNIT 7, FERNDALE, MI 48220-2979
- In care of
- % JOE NASH
- Mailing address (990-N for 2016)
- 913 Virginia SE, Grand Rapids MI 49506
- Principal officer (990-N for 2016)
- Lee Mueller, 913 Virginia SE, Grand Rapids MI 49506
- Signed the 990-EZ
- Joe Nash, Treasurer
- Phone
- (810) 841-7758
- Website
- www.michigansaf.org
Mission
The mission of the Michigan Society of American Foresters is to serve those professional natural resource managers responsible for the stewardship of our forests and offer information to the many interests within our Michigan communities.
Program accomplishments
- Michigan SAF hosted two professional forestry conferences in 2025 for over 300 participants. Both conferences provided continuing education credits, networking opportunities, and professional forestry dialogue.Expenses $45,425
- The BeLeaf it or Not video series continued production of videos in 2025.Expenses $1,781
- Michigan SAF hosts miscellaneous one-off programs or initiatives throughout the year in direct support of its mission. These often include events such as forestry education workshops, hands-on field tours, support for university forestry students, and participation in other organizations and events.Expenses $42,357
- The Red Oak Gap Shock study was begun in 2025 to investigate methods to effectively regenerate red oak seedlings.Expenses $844
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7066767
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Exempt since
- 1971
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 2223: SOCIETY OF AMERICAN FORESTERS
- Assets (IRS master file)
- $66,454
- Income (IRS master file)
- $74,952
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $74,952 | $94,250 | $66,454 | IRS |
| 990-EZ | December 2024 | $55,069 | $58,695 | $85,752 | XML |
| 990-EZ | December 2023 | $58,121 | $55,617 | $89,378 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: Lee Mueller | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7066767).
Questions about SOCIETY OF AMERICAN FORESTERS
- What is the EIN of SOCIETY OF AMERICAN FORESTERS?
- The employer identification number (EIN) of SOCIETY OF AMERICAN FORESTERS is 23-7066767.
- Is SOCIETY OF AMERICAN FORESTERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Which annual return does SOCIETY OF AMERICAN FORESTERS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SOCIETY OF AMERICAN FORESTERS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOCIETY OF AMERICAN FORESTERS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SOCIETY OF AMERICAN FORESTERS?
- The 990-N for 2016 names Lee Mueller.
- Who are the officers and directors of SOCIETY OF AMERICAN FORESTERS?
- The 990-EZ for the year ended December 31, 2025 lists 16 people; 0 received compensation from the organization.
- How much revenue does SOCIETY OF AMERICAN FORESTERS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $74,952, expenses of $94,250 and total assets of $66,454 at year end.
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