Winter 2020 IFOA Newsletter - idahoforestowners.orgidahoforestowners.org/Winter 2020 IFOA...

IN THIS ISSUE page:

IFOA Newsletter G. Kirk David, Editor

Copyright © 2020 Idaho Forest Owners Association

“A CALL TO ACTION”

2020 IFOA OFFICERS

President – David A. Easley

Priest River - 208-437-5373

Vice Pres. – Gordon K. Harnasch

Post Falls - 208-773-0274

Treasurer – Jennifer S. Grimes

Coeur d’Alene - 208-765-0776

Secretary – Marianna J. Groth

Kingston - 208-682-3091

Executive VP – Marrion N. Banks

Athol - 208-755-8168

2020 FFL&MC 1

Meet a Member: J. Frank & Maralee

Morado, Priest River 2

Oscar Baumhoff 3

Coming Events, New Members

4

“Ties To The Land” 5

Shared Stewardship 6

CFTM 7

2019 Timber Tax Tips 8

PLT & IFPC 10

2019 Legislative Recap 11

Misinformation 12

Log Market Report 13

The Board Walk 14

Show The World! 15

ately before the start of the Confer-

ence “Get Acquainted” Social on

Sunday evening.

Here’s a peek at the almost

endless list of Conference presenters

in store for us this year:

Idaho Governor Brad Little (invited);

Society of American Foresters Presi-

dent Tamara Cushing; USFS State &

Private Deputy Chief (retired) Mi-

chael Rains: Evergreen Foundation’s

Jim Petersen; Environomic’s Bruce

Vincent; The Lands Council’s Mi-

chael Petersen; Family Water Alli-

ance’s Nadine Bailey; IDL’s Ara An-

drea and Erica Eidson; IPNF’s Dan

Scaife; NRCS’s Aubrey Hoxie;

IDF&G’s Phil Cooper, Kara Camp-

bell and Micah Ellstrom; IFG’s Doug

Bradetich; Stimson’s Britt Madison;

Idaho Tree Farm’s Sean Hammond;

IFOA’s Allen Banks, Warren Case,

Scott Fitchett, John Vowell and Mar-

rion Banks; UI & WSU graduate stu-

dents; IFM’s Mike Wolcott; and Sil-

ver Cloud’s Brian Baxter.

Along with over 20 vendor dis-

plays, two Socials, two lunches, four

refreshment breaks, a “Spit & Whit-

tle” session, the Idaho Tree Farm an-

nual awards, IFOA and IESAF an-

nual meetings, awesome Silent Auc-

tion, raffle prizes, and door prizes

galore - why would anyone possibly

want to miss it all?

SEE YOU THERE!

“The Roaring ‘20s”: A CALL

TO ACTION - Managing Idaho’s

Forests in the New Decade, is the title

and theme of the 2020 Family Forest

Landowners & Managers Confer-

ence to be held from Sunday evening

through Tuesday afternoon, March

29-31 at the university Inn Best

Western Plus, 1516 W. Pullman

Road, Moscow, ID!

As we all have come to learn,

this major event is THE gathering of

the year for family forest landown-

ers, professional foresters, natural

resource agency personnel, private

logging, planting, thinning, and other

forest management contractors to

meet, converse, compare, contact,

and learn about all things good and

proper about innovative and success-

ful forest management!

For all of you who are IFOA

members, there is a 2020 FFL&MC

Registration Brochure inserted in

this edition of your IFOA Newsletter.

Fill it out and mail it in soon! And

make any lodging arrangements you

need soon also! This event fills the

venue hotel early!

For those of us who are con-

templating what the future of our

forest will be, as an adjunct event to

the Conference, a “TIES TO THE

LAND” - Your Family Forest Heri-

tage Workshop is scheduled for Sun-

day, 3/29/20 9:00am-5pm immedi-

IFOA WEBSITE: www.idahoforestowners.org ♦ ♦ ♦ ♦ ♦ IFOA E-MAIL: [email protected]

IDAHO FOREST OWNERS ASSOCIATION

Winter 2020

IFOA Newsletter

https://offers.forest2market.com/e2t/c/*W1b8lmn2fBLTwW669kk66P8mHD0/*W8x0b_45rCMBPW48XdqR47M9M00/5/f18dQhb0Sq5C8Y9-RWW9hshdz6Sp7zlN47FpQYVzCtpW3gqRq-2RJCv-W1wcxHq7K0hWZW1Mphmp1LjyMvW1Rd-k67p8WLLW2NB2NV2Xrzk9W7VQZ397VQ6yzW7z1sTz8s4gxHN8rC9W2NdwtlW1qgjpS65

Joseph Frank Morado (he prefers Frank) was born and raised near Greeley, Colorado. He was

the third child born into a family of eleven children, so he had a well rounded childhood learning to sur-

vive and thrive with that many siblings.

He attended high school there and then went on to earn a bachelors degree in microbiology at

Colorado State University. Upon graduation, he and his newly acquired bride moved to Tacoma, WA

where they were closer to his wife’s family.

Frank soon discovered that it was difficult to get a satisfying job with only a B.S. degree so he at-

tended the University of Washington to get a Masters degree in Fisheries. While attending school he

made contacts at the Northwest and Alaska Fisheries Center and part time work evolved into full time

employment after he received his degree. This job worked out well for Frank as he enjoyed his work,

and he was given the opportunity to pursue and complete his PhD in Fisheries from the University of

Washington while employed. He stayed with this employer for 34 years until he retired in 2014.

The move to Tacoma worked out well for Frank’s professional career but not so much for his

family life. After producing two wonderful daughters - and about six years into the marriage - Frank

and his wife decided to divorce. However, about two years later, a great lady by the name of Maralee

came into his life and they remain together today after 37 years of marital bliss. Maralee worked at the

University of Washington managing the protocol for entering and leaving over 50 buildings on campus.

She was able to coordinate her retirement so that both she and Frank could leave their jobs in 2014 and

head for the good life in Idaho.

In 2009, while looking for retirement property in northern Idaho,

they came upon and purchased a 20-acre parcel in the Hoodoo Valley

southeast of Priest River. The area had been heavily logged but they could

see the promise that it held for the future. The site had abundant repro-

duction of 9 conifer species and even some birch to give the landscape

color in the fall. The first activity they pursued was to build a house on the

property, which they moved into in 2016. Even though they lived on site,

the thought of thinning the dense regeneration by hand on their acreage

was daunting. With some professional advice, they enrolled in a federal

cost-share program to thin with a mechanical masticator. They accom-

plished this on 17 acres and are now watching for the remaining trees to

respond with prolific growth.

But you solve one challenge and another emerges. Weeds love to occupy disturbed soil and abun-

dant sunlight, the condition resulting after mastication. Consequently, an abundance of weeds have ar-

rived on site. Frank is using herbicides, tilling and pulling to combat the invasion. He is going to contact

the Bio-control Center of the Nezperce tribe about getting some beneficial insects to help him attack the

weed problem.

Frank joined IFOA about 3 years ago when he was exposed to the organization while taking some

forestry extension courses from the University of Idaho. Because of the interest he showed in improving

his forest, he was asked to run for the position of Director for IFOA. He agreed and was elected by our

membership to begin serving in 2020. Frank thinks one of the best values that IFOA has for its members

is the ability to influence regulations and laws that affect the management of forests in Idaho. He is also

keen on the information he acquires about proper management at the Family Forest Landowners &

Managers Conferences held in March in Moscow.

Frank and Maralee enjoy living in a rural forest setting, but now their enthusiasm is reaching a

new level as they take on their management actions to achieve a healthier and more productive forest. by IFOA member Thomas A. Leege

Meet A Member:

J. Frank & Maralee Morado, Priest River

IFOA Newsletter Winter 2020

Frank & Maralee Morado


In Memory of Oscar Baumhoff

On January 6th, 2020, one of IFOA’s treasured members passed quietly at his family home in Centerville.

Oscar Baumhoff was a longtime strong and stalwart supporter of IFOA; a premier forest steward and tree farmer; and

friend to all whose efforts improved forest conditions in Idaho, whether industrial, state, or federal - but especially

family forest ownerships. IFOA members offer reflections on their association and friendship with Oscar:

When I was re-hired by the Idaho Department of Lands in 1984 at the Payette Lake Area office in

McCall, one of my main responsibilities was to administer the Reforestation Law. At that time many 50-year

contracts were expiring and several counties were looking to receive a considerable amount of basically de-

ferred tax dollars from the expiring contracts. That’s when I first met Oscar Baumhoff, who was then Chair

of the Boise County Board of Commissioners. We had many meetings and long discussions about the ap-

praisal of the standing timber and amount the county would eventually receive. I soon learned how adamant

Oscar was in making sure the County was treated fairly in the process, and I respected his opinions. So be-

gan a great friendship from this ordeal and I much enjoyed my visits with Oscar, whether it be about the his-

tory of mining in the region or his forest management activities throughout these past 30+ years.

Oscar loved challenges in the political arena, whether it was

serving on the local School District Board, Board of County Commis-

sioners, Central Health District Department, or running the local news-

paper. He was proud of his accomplishments within each area, like ob-

taining funding to expand the Basin School student numbers and facili-

ties to building a Community Center at Centerville. He soon turned his

focus on the family property and then applied the same energy and fo-

cus to the management needs of their extensive holdings.

Oscar worked with Trout Unlimited and others to rehabilitate

parts of Grimes Creek in the Centerville area for a balanced ecology

after the mining activities had left a void. He lead the family in planting

about 6,000 seedlings at Rye Flat on Grimes Creek. He conducted a

wildfire mitigation treatment by thinning and pruning trees on is prop-

erty to help protect subdivisions near Centerville. He has worked

through numerous timber stands improving the overall forest health by

utilizing an individual selection treatment leaving the healthy vigorously

growing trees. In 2015 the Idaho Tree Farm Program awarded Oscar

as their Outstanding Tree Farmer of the Year for his accomplishments.

Oscar was a humble man but always available to let us use his

property for tours to showcase proper forest management treatments and be present to explain what and why

he did what was needed. He was truly a good steward of the land. So I know that when his soul arrived at

the pearly gates above it was his turn to hear “Well done, good and faithful servant.” by John Lillehaug, IFOA’s NRCS-STAC representative

While we are saddened of the news of Oscars passing, we are heartened by the fact that his legacy will

go on. He was certainly one of the best advocates of IFOA and its principles of promoting good stewardship

of the land. He practiced what he preached and instilled this through his children and grandchildren.

One of the highlights during my tenure as Chair of the Idaho Tree Farm Committee was to present

Oscar and his family the 2015 Idaho Outstanding Tree Farmer of the Year Award. His work on restoration

of Rye Flat and Grimes Creek is a work of love of the land and doing what’s right. Oscar, old friend, you will

be missed! by Steve & Janet Funk, IFOA members

Oscar was one of the friendliest people I have known, he always remembered you and was happy to

see you again. I had the privilege to tour his Tree Farm when he was Idaho Outstanding Tree Farmer of the

Year - what a great host! In the picture, Oscar is on the left, then Steve Funk, then John Lillehaug. We

learned a lot from Oscar - not just about how to treat a forest, but also how to treat people. Sounds like his

life is a great example for the rest of us. He will be missed! by Diane Partridge, IDL Private Forestry Specialist

Oscar, Steve, & John - 2015

FEBRUARY Identifying Idaho’s Trees

Coeur d’Alene, Mon., 2/10/2020 www.uidaho.edu/extension/forestry/

IFOA Board Meeting

Coeur d’Alene, Tues. 2/11/19 [email protected]

Landscaping for Fire Prevention

Bonners Ferry, Thurs., 2/13/2020 www.uidaho.edu/extension/forestry/

MARCH Identifying Idaho’s Trees

Sandpoint, Tues., 3/3/2020 www.uidaho.edu/extension/forestry/

Forestry Cost Sharing Workshop

Sandpoint, Sat., 3/7/2020 www.uidaho.edu/extension/forestry/

IFOA Board Meeting

Coeur d’Alene, Tues., 3/10/2020 [email protected]

APRIL IFOA Board Meeting


Idaho Forest

Restoration Partnership Coeur d’Alene, Tues.-Wed., 4/14-15/2020

www.idahoforestpartners.org

Idaho Tree Farm Committee Coeur d’Alene, Thurs., 4/23/2020

www.idahotreefarm.org

Idaho Arbor Day Friday, 4/24/2020

www.arborday.org/states/state.cfm?state=ID

MAY IFOA Board Meeting


Idaho State Forestry Contest

Careywood, Thurs., 5/14/2020 www.idl.idaho.gov/forestry/contest

Contact information for family forest owner interests: Organization Telephone E-mail Website Idaho Forest Owners Association 755-8168 [email protected] www.idahoforestowners.org Idaho Forest Stewardship Program 666-8632 [email protected] www.idl.idaho.gov Idaho Tree Farm Program 437-4820 [email protected] www.idahotreefarm.org National Woodland Owners Assoc. 800-476-8733 [email protected] www.woodlandowners.net

Coming Events


North Central Idaho

Timber Market Outlook Orofino, Thur., 3/12/2020 www.uidaho/clearwater

Landscaping for Fire Prevention

Saint Maries, Sat., 3/14/2020 www.uidaho.edu/extension/forestry/

Managing for Forest Resilience

Orofino, Tues./Thur./3/17&19/2020 www.uidaho/clearwater

International Day of Forests

Saturday, 3/21/2020 www.un.org/en/events/forestsday

“TIES TO THE LAND” Workshop

Moscow, Sun., 3/29/2020 www.idahoforestowners.org

FAMILY FOREST

LANDOWNERS & MANAGERS CONFERENCE

Moscow, Sun.-Tues., 3/29-31/2020 www.idahoforestowners.org

IFOA WELCOMES THESE NEW MEMBERS: Ken & Kay Bledsoe, Coeur d’Alene ♦ John Coleman, Coeur d’Alene

Robert A. Costigan, Spirit Lake ♦ Hal G. & Carolynn E. Ferris, Bellevue, WA

Marshall & Shana Joy, Athol ♦ Harvey K. Malone, Mukilteo, WA

IFOA-Education Foundation Impact

Your tax deductible donations to the IFOA-Education Foundation can help improve the informa-tion and education of Idaho’s future citizens and voters about the crucial importance of natural resource stewardship to our state’s economy, environment, and quality of life for all of us and our heirs. Excellent efforts by IFOA and several other outstanding organizations we support are only capable of functioning successfully because of your thoughtful contributions to:

IFOA-Education Foundation, PO Box 1257, Coeur d’Alene, ID 83816-1257


“Ties To The Land” - Your Family Forest Heritage

It’s no secret that today’s family forests are critical resources. We who are privileged to own for-

est land supply society with timber and non-timber products, clean air and water, wildlife habitat, and

scenic beauty. We express our values in the responsibility we take for managing our forests and the joy

we take in simply walking the land.

It’s also no secret that the current owners of private forestland are aging. Look around at the

next forest owner or Tree Farmer meeting. How many graying heads do you see? The truth is that mil-

lions of acres of family-owned forest, range, and agricultural land in the U.S. will change hands this dec-

ade. Whether that land we have worked so hard to conserve passes intact to our families or becomes a

casualty to development, subdivision, or other conversion depends largely on how well we take charge of

the process of succession planning now while we have choices and time to implement those choices.

Do you want to pass your land to your children? Have you asked them if they are interested in

owning and caring for the forest? Are you waiting for the kids to bring up the subject? Do your chil-

dren have the skills to manage the family land? Are you able to explain to your family your devotion to

the land and its heritage? Are you afraid to stir up trouble between family members by discussing the

topic of inheritance? Are you just at a loss to know where to start with the whole idea of succession and

estate planning?

TIES TO THE LAND: YOUR FAMILY FOREST HERITAGE, an award winning daylong workshop

about intergenerational transfer of forest, farm or range land is for all who need that boost to start the

all-important family conversations about the future. The program presents practical tools and interac-

tive exercises to help families learn to face succession head-on. The curriculum touches on estate plan-

ning and legal processes, but focuses on the conversations that need to take place within a family before

the attorneys and accountants are brought in.

Remember, succession happens! Whether that succession is planned and results in the successful

transfer of your forest to the next generation depends on you. “Ties to the Land” can help. Sign up now

and help the future of your family and your land.

Use the 2020 FFL&MC Registration Bro-

chure or the “TIES TO THE LAND” insert to

register for the workshop on March 29th,

2020 in Moscow.

There may be another TTTL Workshop on

April 11th, 2020 in Sandpoint. Don’t miss

the opportunity to bring your family to a

day of discovery!

Info? (208) 683-3168

IFOA INVITES and ENCOURAGES ALL MEMBERS TO SHARE: “WHAT’S HAPPENING IN YOUR NECK OF THE WOODS?”

Just send your comments, stories, or pictures to: [email protected]

or IFOA, PO Box 1257, Coeur d’Alene, ID 83816-1257

We would love to hear about what’s doin’ on your place!

Winter 2020 IFOA Newsletter

Idaho’s Shared Stewardship Committee

On December 3rd 2019, Governor Brad Little’s Idaho Shared Stewardship Committee met for the

first time. There were about 30 people in attendance, 17 of those comprised the Advisory Committee.

Governor Little gave the formal introduction of the committee and then turned the meeting over to Brian

Wonderlich, with the Office of the Governor, who will head the committee.

The members of the committee are:

Governor’s Representative: Brian Wonderlich, Office of the Governor

Member, Idaho House of Representatives: Representative Sage Dixon

Member, Idaho Senate: Senator Steve Vick

County Commissioner: Boundary County Commissioner Dan Dinning

Large forest manufacturing: Tom Schultz, Idaho Forest Group

Small forest manufacturing: Brett Bennett, Bennett Lumber

Industrial forest owner: Anna Torma, PotlatchDeltic

Logger: Tim Christopherson, Associated Loggers Contractors

Family forest landowner: David Easley, Idaho Forest Owners Association

Idaho Forest Restoration Partnership: Rick Tholen, Payette Forest Coalition

Conservation non-governmental organization: Kurt Dryoff, National Wild Turkey Federation

Conservation non-governmental organization: John Robison, Idaho Conservation League

Idaho Lands Resource Coordinating Council: Knute Sandahl, State Fire Marshall

Idaho Department of Lands: Director Dustin Miller and Peg Polichio

U.S. Forest Service Northern Region 1: Tim Garcia

U.S. Forest Service Intermountain Region 4: David Rosenkrance

Natural Resource Conservation Service: Curtis Elke, State Conservationist

The Shared Stewardship Program started with the Good Neighbor Authority in 2016. Then in De-

cember of 2018, Idaho signed an Agreement for Shared Stewardship between Idaho and the United States

Department of Agriculture. This was signed by the Secretary of Agriculture, Sonny Perdue; the State of

Idaho Governor C.L. “Butch” Otter and Governor elect, Brad Little; USDA Forest Service Regional For-

ester for the Northern Region, Leanne M. Marten and Regional Forester for the Intermountain Region,

Nora B. Rasure; and State of Idaho Department of Lands, Dustin T. Miller.

The 4 main points of the 2018 agreement are:

1.) Jointly to work with other stakeholders - federal, state, tribal, non-governmental organizations,

communities, and universities - to help identify land management priorities and desired outcomes using

all available authorities and active management tools.

2.) Collaborate on mutually agreed upon projects and other work within priority landscapes identi-

fied through federal and state planning documents, such as National Forest land management plan and

the Idaho State Forest Action Plan, that reduce fuels and wildfire risk to communities, create and sus-

tain jobs, and improve forest health and resiliency. Such may define within separate agreement(s).

3.) The Forest Service and IDL will jointly identify a list of initial projects with a target of two pro-

jects, one in northern Idaho and one in the Southern Idaho, by April 2019.

4.) By 2025, the partners will work to double the annual acres treated through active management on

National Forests and promote cross-boundary work on other lands within the priority landscapes that

reduce fuels and wildfire risk to communities, produce additional fiber, create and sustain jobs, and

improve forest health and resiliency.

Governor Brad Little selected two major areas out of the 6.1 million acres that have been federally

designated for insect and disease infestation. These two priority landscapes have a total of 4,314,600

acres. The Northern Idaho Priority Landscape consist of parts of Bonner, Boundary, Kootenai, Benewah

and Shoshone counties for a total of 2,030,100 acres. The Southern Idaho Priority Landscape, which is

2,284,500 acres, consists of parts of Adams, Washington, Gem, Valley, and Idaho counties.

(Continued on page 7)


Shared Stewardship (cont.)

There will be 1,744,900 acres of US Forest Service land, 161,000 acres of BLM land, 313,500 acres of

State endowment land, 1,849,700 acres of private land, 3,800 acres of tribal land, and 181,400 acres of

other ownership involved in this Shared Stewardship project. These lands have some of the highest pri-

ority in the state. Everyone in the State of Idaho has a stake in these projects.

According to The Agreement for Shared Stewardship document, “Idaho’s unique forest land owner-

ship includes 73.6 percent of non-reserve (non-Wilderness) forest land managed by the Forest Service, 7.1

percent managed by the State, and 16 percent of forest lands are privately and tribally owned. The For-

est Service provides 10 percent of the raw material to Idaho mills. Idaho mills are currently operating at

68% of capacity, the lowest utilization on record. Each million board feet of milled timber produces 15

jobs and an average salary of $56,600.”

The initial deliverables or goals for the Shared Stewardship Committee and leaders are listed below:

1). Develop key performance indicators (KPIs) or metrics of success for Shared Stewardship in Idaho,

under John Robison.

2). Identify potential Shared Stewardship barriers (i.e., - process, policy, funding, capacity etc.) and po-

tential solutions and actions to address those barriers, under Tom Schultz.

3). Develop a common set of Shared Stewardship Principles, under Tim Garcia.

4). Develop a communication plan for Shared Stewardship, under Brian Wonderlich and Craig Foss of

IDL.

The time line set for us had the Key Performance Indicators and Potential Barriers (1&2) due on De-

cember 31, 2019. The development of a common set of Shared Stewardship Principles is due by March

31, 2020. The development of a communication plan for Shared Stewardship will be due by July 1, 2020.

There is plenty happening in the world of Shared Stewardship, and Idaho has been leading the way.

The outcome of these programs will help to decrease major wildfires on Idaho lands. Shared Steward-

ship will be sure to benefit all Idahoans, present and future. by David A. Easley, IFOA President

(Continued from page 6)

Committee on Forest Taxation Methodology

Established by Idaho state law in 2004, the Committee on Forest Land Tax Methodology (CFTM)

provides input to the State Tax Commission and Idaho Legislature regarding valuation of forestland en-

compassed by the Productivity Option Designation (Category 6) of Idaho’s forest tax law. For many

years a group of somewhat obscure individuals have been meeting regularly to guide the valuation of for-

estland for property tax purposes. Current membership includes me (representing IFOA), county offi-

cials, a tax commission member and forest industry representatives.

The hot topic in front of the committee lately has been the upcoming expiration of forestland value

restrictions that were established in 2012. Without these restrictions the value of forestland under the

Productivity option was set to dramatically increase and could fluctuate significantly year to year. Also,

historical values have been established by a complicated formula.

So, in lieu of continuing to use this convoluted approach (and run the risk of high uncertainty for

landowners and county officials) the CFTM agreed to stabilize forestland values under the Productivity

Option (not directly affecting the Bare Land & Yield Category 7 option) by limiting annual increases or

decreases to five percent from the previous year. Furthermore, adjustments will be based on a five-year

rolling average of timber stumpage values within each region of the state. Legislation is being introduced

during the 2020 legislative session to implement this approach.

The committee faced many challenges and tensions before reaching a compromise to address this

issue but, thankfully, it appears an agreement has been reached that should provide certainty and fair-

ness to all parties involved. by Mike Wolcott, CFTM member, representing IFOA


The Federal income tax laws contain forestry-specific provisions that are important for managing and conserving timber.

his publication provides forest owners, foresters, loggers, and timber businesses a guide of the applicable Federal income tax laws,

including the latest tax law changes, for filing their 2019 tax returns. The information is not intended to render legal or account-

ing advice and is current as of September 30, 2019.

TIMBER PROPERTY CLASSIFICATIONS

Classifications of your timber property for tax purpose are important as the tax treatment and the associated tax report-

ing vary considerably for each property type. Depending on your ownership purpose, how you use the property, and your activi-

ties, there are three types of timber classifications: (1) an investment property (mainly used for producing income from growing

timber or asset appreciation); (2) personal-use property (mainly used for personal enjoyment versus for profit); and 3) a business

property (having regular, active, and continuous income-producing timber activities). If you do not materially participate in the

business (i.e., “passive activity”), losses from such business are not deductible against income of non-passive source (passive loss

rules). Also, if the profit objective is not met, your timber activities may be considered a hobby rather than a business. Losses

that are deductible for a business are not allowed for a hobby. Depending on the specific situation, woodland or tree farms are

typically not considered as “farming” for tax purpose. You must make a determination of your timber property categorization

each year.

Example 1: In 2019, you had a timber sale from your 49-acre timber property. You own the timber mainly for profit and

classify your timber as investment.

TIMBER SALES

Sale of standing timber held as investment or personal-use may qualify for the beneficial long-term capital gains, rather

than as ordinary income, if you own it for more than 1 year before the sale (inherited timber is automatically considered long-

term). Sale expenses and the timber depletion (see below) are deductible from the sale proceeds. Use Form 8949 and Form 1040

Schedule D to report the sale.

Example 2: In 2019, you sold your standing timber for $20,000. Your selling expenses were $2,500. You owned the tim-

ber as an investment for 10 years. The sale qualified for long-term capital gains that can be reported on Form 8949 and Form

1040 Schedule D. The $2,500 selling expenses were deductible from the sale.

Under Section 631(b), business timber sale may be eligible for long-term capital gains (Section 1231 gains) if the timber is

held for more than 1 year before the sale. Use Form 4797 and Form 1040 Schedule D. It is prudent to file Form T (Timber), For-

est Activities Schedule (see below).

Example 3: Your forester administered a timber sale for you using the competitive bidding method. You accepted the

highest bid. Because you owned the timber in your business for more than 1 year before the sale, the standing timber sale quali-

fied for long-term capital gains.

Different rules apply if the business taxpayer cut his or her timber (or had “a contract right to cut” the timber) to sell or

to use in his or her trade or business. To qualify for the long-term capital gains, the taxpayer must own such timber for more

than 1 year and elect to treat the cutting as a sale. That is, make the Section 631(a) election on Form T, Forest Activities Schedule,

Part II.

Example 4: You hired and directed a logger to cut your standing timber and sold the logs to a mill you specified for

$20,000. From the sale, you paid the logger $4,000 for cutting and hauling the timber. Assuming the fair market value (FMV) of

the standing timber on January 1, 2019, was $15,000, and your timber depletion (see below) was $2,000, if you made a Section 631

(a) election, you could report $13,000 ($15,000 - $2,000) as capital gains, and $1,000 ($20,000 - $15,000 - $4,000) as ordinary in-

come.

Taxpayers (other than corporation) may deduct up to 20 percent of qualified business income subject to taxable income

and wage and/or property basis limitations if applicable. However, Section 1231 gains that are treated as capital gains are not

qualified business income. Also, timber sales from an investment or passive business may be subject to a 3.8-percent net invest-

ment income tax for single taxpayers with adjusted gross income (AGI) over $200,000 (or $250,000 for couples).

FORM 1099-S

Form 1099-S, Proceeds from Real Estate Transactions, is required for lump-sum or pay-as-cut standing timber sale

(Corporate and high-volume business sellers are exempt.).

TIMBER BASIS AND DEPLETION DEDUCTION

The basis of your timber refers to your investment in the timber and is defined differently depending on how you acquire

your timber property. For purchased property, your timber basis is its purchase cost, allocated separately from that of land. For

gifted property, it is the donor’s adjusted basis when the FMV of the timber at the time of the gift is equal to or more than the

donor’s adjusted basis. For inherited property, it is the timber’s fair market value on the decedent’s date of death (or alternate

date). Keep records to verify your timber basis calculation.

Example 5: You purchased a tract of pine plantation for a total of $33,000 (2,000 tons of pulpwood). Assuming the FMV

of the land and timber was $10,000 and $20,000, respectively, the original basis for timber was $22,000 ($33,000 x ($20,000 /

(Continued on page 9)

Tips for Forest Landowners for 2019 Taxes


$30,000)). The basis for the land was $11,000.

Timber depletion refers to the cutting of standing timber, and it is a deduction based on the timber basis and timber vol-

ume upon timber sale. The amount of depletion is subtracted from the timber sale.

Example 6: Your timber account contained 1,000 tons of sawtimber ($10,000 basis) and 6,000 tons of pulpwood ($6,000

basis). In 2019, you sold 500 tons of your sawtimber and 3,000 tons of pulpwood. Your depletion deduction was $8,000 ((500 x

($10,000/1,000)) + (3,000 x ($6,000/6,000))).

DEDUCTIONS OF TIMBER EXPENSES AND TAXES

Timber expenses (along with certain other “miscellaneous itemized deductions”) cannot be deducted for investment in

2019 (Public Law 115-97). They are fully deductible on Schedule C of Form 1040 if you materially participate in your timber

business. Such expenses include those paid for insects, disease, and fire control, firebreak maintenance, overnight travel, precom-

mercial thinning, vegetation-competition control, depreciation from equipment used, and fees paid for forester, attorney, or ac-

countant. Severance and yield taxes paid are deductible from the timber harvests. State and local property taxes on timber in-

vestment property are deductible. Alternatively, you may elect to treat these taxes as part of the timber costs (i.e., as “carrying

charges”) and deduct them upon timber sales.

CASUALTY LOSS OF TIMBER AND LANDSCAPE TREE

Loss of timber due to a casualty event such as hurricane, fire, earthquake, tornado, hail, or ice storms may be tax deducti-

ble. For timber held as an investment or a business, the loss deduction is the smaller of the adjusted basis of timber and the differ-

ence of the FMV of the timber immediately before and after the casualty in the block. Report salvage sale of timber separately. A

taxable gain may result if the salvage sale exceeds the adjusted basis of the timber and related selling expenses. Casualty loss of

landscape trees at a private residence is deductible only for federally declared disasters.

Example 7: A hurricane damaged your investment timber with $6,000 timber basis in it. A qualified professional assessed

the FMV loss of the timber before and after the hurricane to be $10,000. Your casualty loss deduction would be $6,000.

REFORESTATION COSTS

Taxpayers may deduct up to $10,000 qualified reforestation costs ($5,000 for married couples filing separately) per year

per qualified timber property (QTP). Any amount over $10,000 per year per QTP may be deducted over 84 months (amortized).

Trusts are eligible for amortization only. Report the deduction as an adjustment to gross income on the front of Form 1040 for

investment, or Schedule C for business. Elect to amortize on Form 4562. Also, attach a statement to the return showing the date,

location, and amount of the expenditure.

Example 8: Mr. and Mrs. Smith spent $17,000 to reforest their timber property in 2019. They deduct $10,000, plus 1/14th

($500) of the remaining $7,000 for a total deduction of $10,500 in 2019. For 2020–2025, they will deduct 1/7th (or $1,000) of the

$7,000. In 2026, they will deduct the last 1/14th (or $500).

DEPRECIATION, SECTION 179 EXPENSING AND BONUS DEPRECIATION

Depreciation is a deduction you take for the cost (or other basis) of properties you used to produce timber (e.g., logging

equipment, tractor, or temporary road). Land is not depreciable. Business taxpayers may elect to deduct up to $1,020,000 for

qualifying property in 2019, subject to $2,550,000 annual phase out and business taxable income limitations (Section 179). Also,

taxpayers may take a bonus depreciation equal to 100 percent of the cost of qualifying property.

COST-SHARE PAYMENTS

Cost-share payments are ordinary income unless it qualifies for income exclusion (Section 126). To be eligible for income

exclusion, the cost-share payment is from a qualified program and is used for capital expenditure. Qualified Federal programs for

income exclusion include the Forest Health Protection Program, Conservation Reserve Program (CRP), Conservation Security

Program, and Environmental Quality Incentives Program. Several State programs also qualify for exclusion. The excludable

amount is the present value of the greater of $2.50 (fixed) per acre or 10 percent of the average annual income from the affected

acres over the last 3 years.

Example 9: You received $6,000 from CRP cost share for qualified capital expenditure. If you had $9,600 of income from

the property in the last 3 years, you could exclude up to $6,400 ((10% x ($9,600 / 3)) ÷ 5.00%) from your income. f you had no

income from the property in the last 3 years, you could exclude up to $5,000 (($2.50 x 100 acres) / 5.00%) (Interest rates differ for

different regions, Farm Credit System Bank). Attach a statement to the tax return describing the cost-share program and the

exclusion calculations.

FORM T (TIMBER)

Form T (Timber), Forest Activities Schedule, is required if you claim a timber-depletion deduction, sell cut products in a

business (under Section 631(a)), or sell outright business timber. However, it is not required if you only have occasional timber

sales (one or two sales every 3 or 4 years).

CONSERVATION EASEMENT

You can take a charitable deduction for a qualified conservation easement. T he deduction is up to 50 percent (100 per-

cent for qualified farmers and ranchers, including forest landowners) of the taxpayer's AGI in a year. Any excess amount of do-

nation over the AGI limit may be carried forward for 15 years. by Linda Wang, National Timber Tax Specialist, USDA Forest Service

◙ ◙ ◙

(Continued from page 8)

USDA-Forest Service - FS-122 - Oct 2019


Project Learning Tree provides training and materials to teachers and others who work with

youth. Workshop attendees experience hands-on, minds-on activities, indoors and out, with techniques to

help young people learn about trees, forests and the rest of the environment. Idaho PLT is gearing up for

a terrific 2020, and has just announced its spring and summer workshop schedule at https://

idahoforests.org/plt, with workshops throughout the state, and something for everyone, from educators of

Pre-K through High School. Anyone who is interested is welcome to attend PLT workshops.

PLT OFFERS WORKSHOP WITH FOREST OWNERS FIELD DAY

Idaho PLT is pleased to offer its “Walk in the Forest” workshop in conjunction with the Forest

Owners Field Day in the Priest River Experimental Forest on Saturday, June 20. Workshop participants

will receive a day of PLT training in the forest on Friday, and then attend Field Day sessions on Satur-

day.

NEW PLT CURRICULUM INTRODUCES YOUTH TO GREEN CAREERS

Idaho PLT is excited about this new curriculum from National PLT. We look forward to working

with our family forest owner, industry, agency and other partners to share it with teachers, counselors

and others who work with youth ages 12-25. Learn more about the materials at https://www.plt.org/plt-

launches-green-jobs-exploring-forest-careers/. Contact [email protected] if you’d like to be in the

loop as we plan how to implement this new program in Idaho.

If you’d like to receive periodic email updates from PLT/IFPC, please contact

[email protected]. Please help spread the word about PLT and these additional education opportuni-

ties:

PARTICIPANTS & SPONSORS SOUGHT FOR THE SUSTAINABLE FORESTRY TEACHERS TOUR

Teachers and school counselors of 6th-12th grades are invited to apply for the life-changing, all-

expense paid Sustainable Forestry Tour, based out of Post Falls, June 22-26. It’s an incredible VIP jour-

ney through beautiful forests and high-tech mills, while meeting dozens of people who care for forests

and make wood and paper products. Participants may earn 1-3 optional credits or 42 Washington ESD

clock hours. Apply by 3/31 at https://idahoforests.org/tour.

ARBOR DAY STUDENT PHOTO CONTEST

Arbor Day is the last Friday in April. It’s a special holiday for celebrating trees and planting

more for the future. Learn about the contest and see winner’s galleries at https://idahoforests.org/

photocontest. IFPC invites Idaho 5th-12th grade students to submit digital photos by 3/31. Winners re-

ceive cash and other prizes, are honored at the state ceremony and tree planting, and their photos are

shared online.

FOREST EDUCATION GRANTS

IFPC is accepting proposals for Forest Education Grants of up to $250. Do you have an idea that

will help youth learn about Idaho trees and forests? Apply by 3/15 at https://idahoforests.org/grants.

PLT & IFPC Education Updates

The IFOA Forest Seedling Program’s superior stock containerized seedlings (Douglas fir, western

larch, western white pine, ponderosa pine, lodgepole pine, and western redcedar) are available for

planting in early April. If you have not made your order yet, NOW is the time! These vigorous seed-

lings are selling out quickly! To be sure you’ll fill your order with all the best trees you can buy at a

most reasonable price, this is the one and only outlet for IFOA’s proper seed bank-sourced inventory.

So, right away, place your order for robust, healthy, and genetically improved forest seedlings with:

Karla Freeman at the Kootenai-Shoshone Soil & Water Conservation District office.

Call or email today

(208) 209-4348 [email protected]


Your IFOA Legislative Committee provides the following U.S. legislative accomplishments for 2019,

courtesy of the American Forestry Foundation (AFF). To learn more about AFF’s work with government

officials on policies and programs for forest owners, AFF can be found at www.forestfoundation.org. From

their website: “The American Forest Foundation works on-the-ground with family forest owners, partners

and elected officials to promote stewardship and protect our nation's forest heritage.”

♦ ♦ ♦

Appropriations

With the help of your advocacy work, funding for Landscape Scale Restoration was increased

from $14 million to $20 million and $5 million was put towards the Community Wood Energy Program

(CWEP). These funds will help to create even more opportunities for family forest owners to get the as-

sistance and resources they need to continue keeping their forests healthy for future generations.

AFF’s Bi-Annual Fly-In

This past spring, 60 landowners from 20 states travelled to Washington, D.C. to advocate for for-

estry issues on behalf of family forest owners around the nation. Before meeting face-to-face with their

representatives, attendees received in-depth briefing from AFF staff on federal policy issues that impact

family-owned forests and were taught strategies for being an effective advocate. Hill Days allow family

forest owners to tell their stories and underscore their important role in providing for all Americans.

One of our own IFOA Directors, Marcus Smith, was one of the 60 attending! Marcus submitted an excel-

lent report to the IFOA BOD.

Disaster Aid Bill

This year marked the first time that guaranteed funding would be available to help landowners

get paid for the loss of timber value due to natural disasters. Ex.: Communities and forestland were dev-

astated after the 2018 Camp Fire and this funding will go a long way in helping people help restore the

forests in the area.

Implementing the Farm Bill

With the passing of the Farm Bill in 2018, the implementation process for conservation programs

such as EQIP, RCPP, and CSP began this year. Although the implementation process won’t finish until

early 2020, this year AFF was determined to make sure that family forest owners will benefit from these

NRCS programs by attending stakeholder meetings, advocacy work, and submitting comments through-

out the entire process.

Forest Recovery Act introduced in the Senate

The Forest Recovery Act, H.R. 1444, would make available financial support for landowners to be

reimbursed for loss of timber value in all areas regardless if the event had been declared a federal disas-

ter. Not only would this help family forest owners to work towards restoring their forests but it would

also help to protect the many benefits that are provided by these woodlands.

Advocacy at the State level

Because of the urgent need, AFF’s policy team is now advocating for family forest owners at a

state level, starting in California, in order to ensure that landowners like you are being represented and

getting the attention they deserve in this space. Rep. Buddy Carter of Georgia has been championing this

bill within the House of Representatives. Until this year, this bill had not been able to secure a Senate

Champion. Because of the dedicated work of AFF’s advocacy leaders, Senator Hyde Smith of Mississippi

introduced this bill into the Senate, stating that, “Not allowing these timber interests, many of whom are

family-owned small business operations, to recover their losses doesn’t help anyone - not them, the local

economy, or the environment”. by Jennifer S. Grimes, IFOA Director & Legislative Committee member

U.S. Legislature 2019 Forestry Recap


How Misinformation Produces

Flawed Climate and Carbon Policies

Those of us in the forest sector already know wood is the most sustainable building material avail-able. We all understand the importance of marketing wood products to environmentally-conscious con-sumers. But this doesn’t mean we’re immune to the turbulent politics of carbon policy. You can’t afford not to participate in the climate debate. Fortunately, we have a positive story to tell.

Recent polls find Americans are increasingly concerned about climate change even if they’re di-vided on the causes and solutions to this issue. Politicians, especially on the West Coast and other parts of the country, are eager to address those concerns often by increasing regulations on industry. If you live and operate in California, or have witnessed the debate over “cap and trade” legislation in Oregon, you know what I mean.

As with many political issues, climate policies have been “weaponized” by our opponents. They exploit public concerns about deforestation, even though the volume of trees grown in the United States has increased by 50 percent over the past half century. They disseminate flawed and agenda-driven stud-ies accusing the wood products industry of being significant carbon polluters, even though the forest sec-tor manufactures products with renewable materials, using far less fossil fuel energy than steel and con-crete.

It is easy for us to dismiss the lies and falsehoods spread by our opponents. The problem, however, is that politicians often use their misinformation to develop punitive policies that hurt our domestic indus-try. Cap and trade proposals, for example, often promote “carbon offsets” by paying private forest land owners not to harvest trees. This would starve our manufacturers of raw material, even though young, growing trees pull carbon from the atmosphere at a higher rate than older trees. Without markets for trees, forest owners have less incentive to pay for forest health treatments.

These proposals place arbitrary limits on carbon emissions to squeeze manufacturers, while raising the costs of energy that are ultimately borne by consumers. It is common sense that if American timber production and wood manufacturing was sharply curtailed, American consumers would simply use more imported wood. However, in many cases it will come from third-world counties that don’t manage forests as sustainably as we do. Or Americans would simply substitute wood with fossil fuel-intensive products.

The wood products industry is constantly threatened by such short-sighted and misguided policies. But we are not helpless. We have a good story to tell about sustainability, and armed with the facts, we must participate in the process and explain how carbon solutions can be found when consumers use more domestic wood products, not less.

We win the debate when we share useful information from credible sources. The International Panel on Climate Change has found that sustainable forest management and wood products are essential to solving the carbon problem. According to the 2010 United Nations Global Forest Resources Assess-ment, “increasing the global forest land base and increasing the capacity of each forest, while using them as a sustainable supply of wood for building materials and fuel to offset the need for other energy‐intensive materials and fossil fuels, represents an important carbon mitigation option over the long term.”

Climate change is increasingly a factor in public lands management as our opponents seek to elimi-nate timber harvests under the guise of carbon sequestration. The decline in timber harvests and thinning on federal lands, combined with a century of wildfire suppression, has left many national forests unnatu-rally overgrown. If a burned forest is not rehabilitated, as is often the case on federal lands, trees may not naturally regenerate and dead logs left by the fires emit carbon long after the fires have been extin-guished. Instead of serving as a carbon sink, many national forests are becoming a carbon source and a net polluter. We must tell that story.

Researchers estimate that harvested and regenerated forests will provide approximately 30 percent more total carbon sequestration benefits than unmanaged forests. That’s because more than half of those benefits come from replacing fossil fuels with carbon-storing wood products. Through active forest man-agement, harvesting a ton of wood provides more sequestration benefits than leaving that ton growing in the forest.

The American wood products industry has a lot to lose if policymakers enact the wrong solutions to climate change. But the industry also has a lot to gain if each of us gets involved in the policy-making process. Wood is the most sustainable building material available. We must tell this story every day.

by Nick Smith, Executive Director of Healthy Forests, Healthy Communities, a non-profit, non-partisan organization that is supported by individuals and busi-

nesses who are passionate about improving the health of our forests and the future of our rural, forested communities.

Quarterly Log Market Report


Timber Cruising & Appraisals

Forest Management Plans

Timber Sales

Insect and Disease Management

“Fire Safe” Management

INLAND FOREST MANAGEMENT, INC.

(208) 263-9420 Mike Wolcott, ACF, CF/Dick Bradetich, (ret.)

Steve Bloedel, ACF,CF/Lee Andrews, CF/Bill Love, CF

John Ailport/Chris Terwilliger/Ryan Pennick

Shane Hoover/Nick Zahler/Casey Clark

Office: Amber Brown

www.inlandforest.com [email protected]

Species October 2019 January 2020

Douglas-fir/western larch $360 - $430/MBF $375- $430/MBF

Grand fir/western hemlock $340 - $430 $370 - $430

Lodgepole pine $340 - $430 $370 - $430

Ponderosa pine $325 (6-7”) - $380 (12”+) $325 (6-7”) - $375 (12”+)

Western white pine $390 - $420 $390 - $420

Western redcedar $750 - $850 $700 - $860

Cedar poles *$1,700* *$1,700*

Pulp $22 - $32/ton $25 - $40/ton

Tonwood $52/ton +/- $50/ton +/-

Note that these figures represent prices paid by competitive domestic facilities in the Inland Northwest, and are based on average-

sized logs and standard log lengths - usually 16’6” and 33’. MBF = Thousand Board Feet. *Pole value varies widely depending

upon length. Market information as of January 20, 2020

Due to consistently high log inventories and a fairly stable lumber market, log prices continue to experi-

ence little movement across all species. However, lumber prices have been trending slightly upward and the lumber futures market has increased significantly recently, which bodes well for a stronger log mar-

ket as we come out of spring breakup. That being said, it is my opinion that log prices will be higher this

spring, but only modestly so considering a plentiful log supply. Mike Wolcott, ACF, Certified Forester

This information is provided by Inland Forest Management, Inc., a forestry consulting company. For additional information, they can be contacted at 208-263-9420, [email protected] or www.inlandforest.com.

mailto:[email protected]


The Board Walk: Nov, Dec, & Jan

November 12, 2019

● 2020 Forest Owners Field Day

Planning Update: President Eas-

ley, EVP Newsam Banks, and sev-

eral other Directors and Members

visited the Priest River Experi-

mental Forest at the end of Octo-

ber. All were quite favorably im-

pressed with the site and the

available amenities, and it is now

reserved for the 2020 Forest Own-

ers Field Day which will be held

on Saturday, June 20th. The

Priest River Experimental Forest,

established in 1911, is one of the

first experimental forests set aside

by the Forest Service. It is located

approximately 13 miles north of

Priest River and contains over

6,300 acres of mountainous forest-

land. Two speakers from the

PREF will also be available to

give presentations at the FOFD.

December 10, 2020

● Many thanks once again to

Janet and Director J. Stephen

Funk for making their beautifully

decorated conference facility at

Edgecreek available to IFOA for

the December board meeting and

potluck.

● Election of 2020 IFOA Board of

Directors: EVP Newsam Banks

reported that of the 292 ballots

that were mailed out to all active

IFOA members, 121 ballots were

returned. David A. Easley, Jenni-

fer S. Grimes, and J. Frank Mo-

rado were elected to positions as

IFOA Directors. Director Steve

Funk advised that he will be step-

ping down from his position after

the December meeting and Alan

R. Banks, who received the next

highest number of votes, will

serve the remainder of his term.

Tess Hahn will serve as an Alter-

nate Director.

● Forest Seedling Program: Over

60% of the 2020 seedlings have

already been sold. Anyone want-

ing to purchase seedlings can

contact the Kootenai-Shoshone

Soil and Water Conservation Dis-

trict at 208-209-4348.

● DEQ Smoke Rule Update:

DEQ is attempting to develop an

all-encompassing Smoke Rule

that will govern when and how

much slash from timber manage-

ment activity of any size can be

burned. However the IFOA

Smoke Rule Committee feels that

DEQ has been slow to under-

stand the particulars about the

volume of slash that private for-

est owners need to burn, the tim-

ing issues for safely performing

those burns, and the lack of any

other viable method to dispose of

their slash. The Committee will

be drafting a document which

will make recommendations to

address these issues.

January 7, 2020

● Idaho Shared Stewardship

Meeting: On December 3rd Presi-

dent Easley attended the first

meeting of the Idaho Shared

Stewardship Committee. In at-

tendance were Governor Little

and other State officials, repre-

sentatives from the U.S. Forest

Service and other agencies such

as BLM and IDL, county Com-

missioners, and members of the

timber and forest products

manufacturing industry. The

purpose of this committee is to

coordinate efforts to reduce the

threat of wildfire in Idaho. A pro-

posed thinning operation would

remove 8 million board feet of

timber from Idaho forests.

● Executive Vice President: By

unanimous vote current EVP

Marrion Newsam Banks was ap-

pointed to remain in the position

of IFOA EVP for the year 2020.

EVP Newsam Banks then led the

Directors through a review of the

proposed 2020 IFOA Budget and

the IFOA Operations Plan.

● IFOA-EF update: Two Director

positions are available on the

IFOA Education Foundation, .

The -EF Board Members would

like to know if there are any

IFOA Directors or Members who

would be interested in serving on

this Board, or who might know of

someone else who would be inter-

ested in doing so. It is the mission

of the IFOA-EF to promote the

education of the general public

and Idaho forest landowners and

professionals by supporting envi-

ronmental, economic and social

benefits of sound forest manage-

ment.

● 2020 FFL&MC Status Update:

Registration brochures for the

Family Forest Landowner and

Managers Conference will soon be

available. The Conference will be

held at the University Inn Best

Western Plus on March 29, 30,

and 31st in Moscow. Interesting

and informative speakers and

panel discussions are on the

agenda, valuable IFOA Raffle

prizes have been procured, and

the ever-popular Silent Auction

will once again offer a wide vari-

ety of items. by IFOA Secretary Marianna J. Groth

Show The World Your IFOA Membership!


...IFOA COFFEE MUG… ◄◄ HANDY! perfect before heading for the woods!

...IFOA HAT… ◄◄ LOW CROWN STYLE! perfect for walks in the woods!

...IFOA DENIM SHIRT… ◄◄ VERY COMFORTABLE! perfect for working in the woods!

...IFOA SWEATSHIRT...◄◄ LONG SLEEVED, DARK GREEN perfect for keeping warm in the woods!

...IFOA T-SHIRT… ◄◄ SHORT SLEEVED, GREEN perfect for any occasion!

...IFOA SUSPENDERS… ◄◄ THE BEST!!! perfect for comfort anytime!

green w/white letters, heavy-duty construction, clip or button style, adjustable to fit length

THEY’RE BACK! ..IFOA FLANNEL SHIRT..◄◄ DARK GREEN HEATHER perfect for lookin’ good!

NEW! ...IFOA FLEECE VEST… ◄◄ WEAR IT LAYERED IN OR OUT perfectly soft and warm!

BEAUTIFUL! ►►...IFOA MEMBERSHIP SIGN…►►►

18” x 24” white with green graphics & black lettering

1/8” thick plastic, 6 pre-drilled mounting holes

space for family name proudly display this “must have” item!

HIGH VISIBILITY!...3.75” x 3.75”

◄◄◄...PROPERTY BOUNDARY TAGS... bright orange with black lettering & logo

.024 gauge plastic

IFOA embroidered “Ball cap” HATS Sizes: ▼ number x $16.00 ea. =

IFOA SUSPENDERS-clip on-circle your sizes: 50”, 54” number x $15.00 ea. =

-button on-circle your sizes: 50”, 54” number x $15.00 ea. =

IFOA T-SHIRTS circle your sizes: M, L, number x $14.00 ea. = forest green w/multi-color printed logo

IFOA DENIM SHIRTS circle your sizes: M, L, XL number x $37.00 ea. = w/multi-color embroidered logo

IFOA SWEATSHIRTS circle your sizes: L, XL number x $20.00 ea. = forest green w/multi-color printed logo

IFOA FLANNEL SHIRT circle your sizes: M, L, XL number x $29.00 ea. =

Dark green heather w/multi-color embroidered logo

IFOA FLEECE VEST circle (M or F) styles: M, L, XL number x $30.00 ea. =

Black w/multi-color embroidered logo

IFOA MEMBER SIGNS number x $13.00 ea. =

IFOA COFFEE MUGS number x $3.00 ea. = ceramic white w/green logo

4/Pack number x $2.00 ea. = IFOA MEMBER PROPERTY BOUNDARY TAGS

blaze orange w/black print 25/Pack number x $8.00 ea. =

50/Pack number x $16.00 ea. =

100/Pack number x $31.00 ea. =

All prices include Idaho Sales/Use tax for shipping postage, add $7.00/order = $7.00

Winter 2020 TOTAL $ =

Make check payable to Idaho Forest Owners Association and mail to: IFOA, PO Box 1257, Coeur d’Alene ID 83816-1257

ADDRESS SERVICE REQUESTED

PRSRT STD

US POSTAGE PAID

CDA, ID

PERMIT NO. 31

IDAHO FOREST OWNERS ASSOCIATION

P. O. BOX 1257

COEUR D’ALENE, ID 83816-1257

Please clip and return to:

IDAHO FOREST OWNERS ASSOCIATION, P.O. Box 1257, Coeur d’Alene, Idaho 83816-1257

YES, I would like to become an Active Member of the Idaho Forest Owners Association.

I own _______ acres of forest land in ________________________________ County, Idaho.

(If multi-county ownerships, please list all)

I do not own forest land in Idaho, but would like to become a Participating Member

in the Association.

NAME(S): ______________________________________________________________________________

ADDRESS: ______________________________________________________________________________

CITY: _______________________________________________STATE: _______ ZIP: __________________

PHONE: ___________________________ E-MAIL: _____________________________________________

Annual dues are $36 for an individual, family, partnership, or corporation; $99 three years;

$165 five years. Please make checks payable to the IDAHO FOREST OWNERS ASSOCIATION Winter 2020

Winter 2020 IFOA Newsletter - idahoforestowners.orgidahoforestowners.org/Winter 2020 IFOA...

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