Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 84-3472698 • 501(c)3 • Lebanon, OR
Profile
Fnrl is a high school student leadership organization focusing on developing students' potential for premier leadership, personal growth, and career success through natural resources education.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 23.3% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Assets
Down$29,369
Down $10,274 (-26%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$29,369
Down $10,274 (-26%) from 2024
Revenue
Down$134,070
Down $10,180 (-7.1%) from 2024
Expenses
Up$144,345
Up $19,777 (+16%) from 2024
Net Income
Down-$10,275
Down $29,957 (-152%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Fnrl is a high school student leadership organization focusing on developing students' potential for premier leadership, personal growth, and career success through natural resources education.
| Description | Grants | Expenses |
|---|---|---|
| FIRE SCHOOL - TRAINING AND SUPPORTING TEACHERS AND STUDENTS IN FORESTRY AND NATURAL RESOURCE PROGRAMS. PROVIDING LEADERSHIP TRAINING TO STUDENTS AND PROFESSIONAL DEVELOPMENT TO STAFF. | $22,750 | $125,215 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| REX J LOWTHER | Executive Di | PT | $31,250 | - | $31,250 |
| BRAD PFEIFER | Chair | - | $0 | - | - |
| JASON PINKERTON | State Adviso | - | $0 | - | - |
| GEORGE VIRTUE | Board Member | - | $0 | - | - |
| LORI LOEFFLER | Advisor | - | $0 | - | - |
| JEFF SKIRVIN | Advisor | - | $0 | - | - |
| BLAKE MANLEY | College Part | - | $0 | - | - |
| BEN SMITH | Chair Elect | - | $0 | - | - |
| REYNOLD GARDNER | Board Member | - | $0 | - | - |
“Name: ctso grant distribution cash contribution: 22,750”
“Expenses advertising & marketing 9,067 office supplies & software 4,006 travel 17,608 insurance 1,663 supplies 3,469 professional development 1,462 miscellaneous 500 program cost 2,922 taxes 462 state convention expenses 5,576 advisory training 525 bank charges and fees -124 charitable contributions 2,322 fire school expenses 26,135 student leadership 1,484 meals 5,794 repairs and maintenance 171 total 83,042”
“Pledges receivable 0 2,750 total 0 2,750”
“Fnrl is a high school student leadership organization focusing on developing students' potential for premier leadership, personal growth, and career success through natural resources education.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | REX J LOWTHER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5417602857 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 20 E AIRPORT RD 281 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LEBANON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97355 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 39644 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 26619 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 134070 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -10275 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5823 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 39644 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 29369 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 22750 |
| IRS990EZ/GrossReceiptsAmt | 0 | 134070 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 39644 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 29369 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 39644 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 29369 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1480 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 31250 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BRAD PFEIFER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JASON PINKERTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | GEORGE VIRTUE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | REX J LOWTHER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | LORI LOEFFLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JEFF SKIRVIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | BLAKE MANLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | BEN SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | REYNOLD GARDNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | STATE ADVISO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | ADVISOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | ADVISOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | COLLEGE PART |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | CHAIR ELECT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 2750 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 83042 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FNRL IS A HIGH SCHOOL STUDENT LEADERSHIP ORGANIZATION FOCUSING ON DEVELOPING STUDENTS' POTENTIAL FOR PREMIER LEADERSHIP, PERSONAL GROWTH, AND CAREER SUCCESS THROUGH NATURAL RESOURCES EDUCATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | FIRE SCHOOL - TRAINING AND SUPPORTING TEACHERS AND STUDENTS IN FORESTRY AND NATURAL RESOURCE PROGRAMS. PROVIDING LEADERSHIP TRAINING TO STUDENTS AND PROFESSIONAL DEVELOPMENT TO STAFF. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 22750 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 125215 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 31250 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 144345 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 125215 |
| IRS990EZ/TotalRevenueAmt | 0 | 134070 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://WWW.OREGONFNRL.ORG/ |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 134070 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 144250 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 122393 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 135964 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 536677 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 517411 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 19266 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 134070 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 144250 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 122393 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 135964 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 536677 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 536677 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NAME: CTSO GRANT DISTRIBUTION CASH CONTRIBUTION: 22,750 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING & MARKETING 9,067 OFFICE SUPPLIES & SOFTWARE 4,006 TRAVEL 17,608 INSURANCE 1,663 SUPPLIES 3,469 PROFESSIONAL DEVELOPMENT 1,462 MISCELLANEOUS 500 PROGRAM COST 2,922 TAXES 462 STATE CONVENTION EXPENSES 5,576 ADVISORY TRAINING 525 BANK CHARGES AND FEES -124 CHARITABLE CONTRIBUTIONS 2,322 FIRE SCHOOL EXPENSES 26,135 STUDENT LEADERSHIP 1,484 MEALS 5,794 REPAIRS AND MAINTENANCE 171 TOTAL 83,042 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PLEDGES RECEIVABLE 0 2,750 TOTAL 0 2,750 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FNRL IS A HIGH SCHOOL STUDENT LEADERSHIP ORGANIZATION FOCUSING ON DEVELOPING STUDENTS' POTENTIAL FOR PREMIER LEADERSHIP, PERSONAL GROWTH, AND CAREER SUCCESS THROUGH NATURAL RESOURCES EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | REX J LOWTHER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5417602857 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FUTURE NATURAL RESOURCE LEADERS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FUTU |
| ReturnHeader/Filer/EIN | 0 | 843472698 |
| ReturnHeader/Filer/PhoneNum | 0 | 5417602857 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 20 E AIRPORT RD 281 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LEBANON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97355 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 931235599 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KUENZI & COMPANY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 650 HAWTHORNE AVE SE STE 110 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SALEM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97301 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5033997306 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DERRICK M ANGELUS |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-03-11T14:38:15-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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