Nonprofit · EIN 52-1786332
NATIONAL FOREST FOUNDATION
Tax-exempt · MISSOULA, MT 59804
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $132,146,649 | $123,598,331 | $8,548,318 | $96,219,129 | $37,656,718 | $58,562,411 |
| September 30, 2024 | 990 | $77,862,467 | $82,078,004 | -$4,215,537 | $93,453,618 | $44,729,475 | $48,724,143 |
| September 30, 2023 | 990 | $51,563,943 | $47,919,274 | $3,644,669 | $73,816,760 | $22,671,097 | $51,145,663 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $27,571,041
- of which government grants
- $9,124,793
- Program service revenue
- $102,980,625
- Investment income
- $1,645,122
- Royalties
- $500
- Net gain from sales of assets
- $193
- Net income from fundraising events
- -$52,178
- Other revenue
- -$50,139
Expenses
- Grants and similar amounts paid
- $18,264,980
- Compensation of officers, directors and key employees
- $878,426
- Other salaries and wages
- $12,739,655
- Salaries, compensation and benefits (total)
- $16,416,746
- Professional fundraising fees
- $0
- Legal fees
- $120,306
- Accounting fees
- $77,472
- Occupancy
- $60,782
- Travel
- $862,825
- Depreciation
- $83,095
- Program services (functional)
- $114,984,690
- Management and general (functional)
- $4,654,655
- Fundraising (functional)
- $3,958,986
Balance sheet and other
- Total assets, start of year
- $93,453,618
- Total assets, end of year
- $96,219,129
- Total liabilities, end of year
- $37,656,718
- Net assets, end of year
- $58,562,411
- Land, buildings and equipment
- $1,127,832
- Publicly traded securities
- $29,535,552
- Net assets without donor restrictions
- $13,118,154
- Net assets with donor restrictions
- $45,444,257
- Gross receipts
- $147,071,269
- Employees
- 230
- Volunteers
- 10,225
- Year formed
- 1993
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 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARY MITSOS | FORMER PRESIDENT & CEO Officer | 40 | $477,788 | $30,204 |
| MARCUS SELIG | CHIEF CONSERVATION OFFICER Highest-paid employee | 40 | $220,597 | $34,088 |
| COREY WHITELEY | CFO Officer | 40 | $207,463 | $31,363 |
| MELISSA RICHARDS | CHIEF PEOPLE OFFICER Highest-paid employee | 40 | $201,523 | $29,638 |
| JEFF ZANELLI | CHIEF MARKETING OFFICER Highest-paid employee | 40 | $193,249 | $36,813 |
| DIETER FENKART FROESCHL | PRESIDENT & CEO Officer | 40 | $56,318 | $109 |
| BOB WHEELER | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JAMES O'DONNELL | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JANICE INNIS-THOMPSON | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ROB LEARY | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| AIMEE CHRISTENSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ALLIE KLINE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANNIE KAO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRIAN JACOBS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHIEF TOM SCHULTZ | EX OFFICIO Trustee or director | 1 | $0 | $0 |
14 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF NUSS | DIRECTOR Trustee or director | 1 | $0 |
| JOSE MINAYA | DIRECTOR Trustee or director | 1 | $0 |
| KENNY THOMPSON | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN MURPHY | DIRECTOR Trustee or director | 1 | $0 |
| LOGAN MARSHALL | DIRECTOR Trustee or director | 1 | $0 |
| LOREN ANGELO | DIRECTOR Trustee or director | 1 | $0 |
| MARY KATE BUCKLEY | DIRECTOR Trustee or director | 1 | $0 |
| MATT BOSS | DIRECTOR Trustee or director | 1 | $0 |
| PAUL HOGAN | DIRECTOR Trustee or director | 1 | $0 |
| RICK WADE | DIRECTOR Trustee or director | 1 | $0 |
| SUSAN BELL | DIRECTOR Trustee or director | 1 | $0 |
| TOM MCHENRY | DIRECTOR Trustee or director | 1 | $0 |
| TOREN KUTNICK | DIRECTOR Trustee or director | 1 | $0 |
| YVONNE MCINTYRE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 31 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARY MITSOS | PRESIDENT & CEO Officer | 40 | $388,060 | $26,435 |
| MARCUS SELIG | CHIEF CONSERVATION OFFICER Highest-paid employee | 40 | $195,439 | $30,601 |
| COREY WHITELY | CHIEF FINANCIAL OFFICER Officer | 40 | $197,776 | $10,596 |
| MELISSA RICHARDS | CHIEF PEOPLE OFFICER Highest-paid employee | 40 | $145,579 | $9,229 |
| JEFF ZANELLI | CHIEF MARKETING OFFICER Highest-paid employee | 40 | $131,226 | $10,227 |
| ROB LEARY | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| BOB WHEELER | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JOSE MINAYA | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JANICE INNIS-THOMPSON | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| CAROLINE CHOI | EXECUTIVE COMMITTEE Trustee or director | 1 | $0 | $0 |
| PATRICIA HAYLING PRICE | EXECUTIVE COMMITTEE Trustee or director | 1 | $0 | $0 |
| ALLIE KLINE | EXECUTIVE COMMITTEE Trustee or director | 1 | $0 | $0 |
| MATT BOSS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE BROWN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARY KATE BUCKLEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AIMEE CHRISTENSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PAUL HOGAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRIAN D JACOBS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANNIE KAO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TOREN KUTNICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANDIE MACDOWELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THOMAS MCHENRY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LOGAN MARSHALL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN MURPHY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFF NUSS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAMES O'DONNELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RANDY PETERSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KENNY THOMPSON JR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICK WADE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| HUGH WILEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHIEF RANDY MOORE | EX OFFICIO Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2023: 27 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARY MITSOS | PRESIDENT & CEO Officer | 40 | $372,309 | $25,415 |
| RAY FOOTE | VP OF DEVELOPMENT Highest-paid employee | 40 | $254,195 | $33,298 |
| MARCUS SELIG | VP OF CONSERVATION AWARDS Highest-paid employee | 40 | $161,327 | $28,479 |
| COREY WHITELY | CHIEF FINANCIAL OFFICER (BEG 8/22) Officer | 40 | $66,896 | $2,161 |
| ROB LEARY | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| BOB WHEELER | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JOSE MINAYA | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JANICE INNIS-THOMPSON | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| CAROLINE CHOI | EXECUTIVE COMMITTEE Trustee or director | 1 | $0 | $0 |
| PATRICIA HAYLING PRICE | EXECUTIVE COMMITTEE Trustee or director | 1 | $0 | $0 |
| ALLIE KLINE | EXECUTIVE COMMITTEE Trustee or director | 1 | $0 | $0 |
| MATT BOSS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE BROWN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARY KATE BUCKLEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AIMEE CHRISTENSEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PAUL HOGAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANNIE KAO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TOREN KUTNICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANDIE MACDOWELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THOMAS MCHENRY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LOGAN MARSHALL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN MURPHY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFF NUSS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAMES ODONNELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RANDY PETERSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RICK WADE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| HUGH WILEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 27 FORT MISSOULA RD STE 3, MISSOULA, MT 59804-7200
- In care of
- % ROBIN HILL
- Principal officer (990 for 2024)
- DIETER FENKART-FROESCHL, 27 FORT MISSOULA RD STE 3, MISSOULA, MT 59804
- Signed the 990
- DIETER FENKART-FROESCHL, PRESIDENT & CEO
- Phone
- (406) 542-2805
- Website
- WWW.NATIONALFORESTS.ORG
- Return prepared by
- FORVIS MAZARS LLP
Mission
THE NATIONAL FOREST FOUNDATION (NFF), CHARTERED BY CONGRESS, TURNS AMERICA'S LOVE OF NATURE INTO MEANINGFUL ACTION FOR 193-MILLION ACRE NATIONAL FOREST SYSTEM THROUGH ON THE GROUND PROGRAM WORK AND GRANT MAKING ACTIVITIES, AND ACCEPTS AND ADMINISTERS PRIVATE GIFTS OF FUNDS AND LAND FOR THE BENEFIT OF THE NATIONAL FORESTS.
Program accomplishments
- THE NATIONAL FOREST FOUNDATION'S (NFF) CONSERVATION WORK IS FOCUSED ON THREE ENDURING PRIORITIES. BUILDING WILDFIRE RESILIENCE, NFF WORKS WITH LOCAL COMMUNITIES AND PARTNERS TO STRENGTHEN FOREST HEALTH, SAFEGUARD NEARBY HOMES, AND PROTECT WILDLIFE HABITAT. RESTORING LANDS AND WATERSHEDS, NFF REVIVES NATIVE ECOSYSTEMS, REPAIRS STREAMS, AND PLANTS MILLIONS OF TREES TO RENEW AND PRESERVE THESE ESSENTIAL RESOURCES. ENHANCING RECREATION OPPORTUNITIES, NFF HELPS BUILD AND RESTORE TRAILS, CAMPGROUNDS, AND INFRASTRUCTURE SO THEY REMAIN SAFE, WELCOMING, AND ACCESSIBLE TO THE MORE THAN 170 MILLION PEOPLE WHO VISIT NATIONAL FORESTS EACH YEAR.Expenses $107,173,112 · grants $15,412,920 · revenue $102,982,164
- THE NATIONAL FOREST FOUNDATION'S TWO MAJOR GRANT PROGRAMS-THE MATCHING AWARDS PROGRAM (MAP) AND COLLABORATIVE CAPACITY PROGRAM (CCP)-SUPPORT MEANINGFUL STEWARDSHIP AND COMMUNITY IMPACT ON NATIONAL FOREST LANDS. MAP, NFF'S FLAGSHIP COMPETITIVE GRANT PROGRAM, FOSTERS COMMUNITY ENGAGEMENT AND HELPS COMPLETE PROJECTS THAT CREATE LASTING BENEFITS FOR ALL COMMUNITIES. CCP FINANCIAL AWARDS SUPPORT COLLABORATIVE EFFORTS THAT ADVANCE WILDFIRE RESILIENCE, RECREATION OPPORTUNITIES, LAND AND WATERSHED RESTORATION, AND RURAL ECONOMIES, WITH A PARTICULAR EMPHASIS ON SHARED DECISION-MAKING, A BROAD RANGE OF PERSPECTIVES, AND STRENGTHENING TRIBAL CO-STEWARDSHIP OF NATIONAL FORESTS AND GRASSLANDS.Expenses $7,811,578 · grants $2,852,060
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 52-1786332
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1993
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N20Z)
- Assets (IRS master file)
- $96,219,129
- Income (IRS master file)
- $147,071,269
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $132,146,649 | $123,598,331 | $96,219,129 | XML |
| 990-T | September 2025 | – | – | – | IRS |
| 990 | September 2024 | $77,862,467 | $82,078,004 | $93,453,618 | XML |
| 990-T | September 2024 | – | – | – | IRS |
| 990 | September 2023 | $51,563,943 | $47,919,274 | $73,816,760 | XML |
| 990-T | September 2023 | – | – | – | IRS |
| 990 | September 2022 | $49,084,308 | $34,045,998 | $61,629,261 | IRS |
| 990-T | September 2022 | – | – | – | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990-T | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
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 52-1786332).
Questions about NATIONAL FOREST FOUNDATION
- What is the EIN of NATIONAL FOREST FOUNDATION?
- The employer identification number (EIN) of NATIONAL FOREST FOUNDATION is 52-1786332.
- Is NATIONAL FOREST FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to NATIONAL FOREST FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIONAL FOREST FOUNDATION 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 NATIONAL FOREST FOUNDATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL FOREST FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of NATIONAL FOREST FOUNDATION?
- The 990 for the year ended September 30, 2025 names DIETER FENKART-FROESCHL.
- Who are the officers and directors of NATIONAL FOREST FOUNDATION?
- The 990 for the year ended September 30, 2025 lists 29 people; 6 received compensation from the organization, the highest $477,788 (MARY MITSOS, FORMER PRESIDENT & CEO).
- How much revenue does NATIONAL FOREST FOUNDATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $132,146,649, expenses of $123,598,331 and total assets of $96,219,129 at year end.
Other nonprofits in MISSOULA
- ADVENTURE CYCLING ASSOCIATION EIN 23-7427629 · last filed 990 for 2024
- MISSOULA COUNTRY CLUB EIN 81-0168040 · last filed 990 for 2025
- BOONE AND CROCKETT CLUB FOUNDATION INC EIN 81-0438290 · last filed 990 for 2025
- TROUT UNLIMITED EIN 23-7355289 · last filed 990 for 2025
- CHILDRENS ONCOLOGY CAMP FOUNDATION EIN 81-0472959 · last filed 990 for 2025
- RUN WILD MISSOULA INC EIN 20-5794114 · last filed 990 for 2025
- MISSOULA LEGION HELLGATE POST NO 27 BASEBALL PROGRAM EIN 81-0494272 · last filed 990 for 2025
- MTB MISSOULA EIN 36-3772602 · last filed 990 for 2024
All nonprofits in MISSOULA · Montana · Recreation and sports