FOREST FOR LEARNING: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
FOREST FOR LEARNING (EIN 84-2549331)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-10-25
IRS object ID
202122989349300717
Schema version
2020v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2021-10-25T08:56:45-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN030294666PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BUSINESS & TAX CONSULTANTS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line187 HIGH ST STE 101AddressLine1Txt
CityBRATTLEBOROCityNm
State AbbreviationVTStateAbbreviationCd
ZIP053016066ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN842549331EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FOREST FOR LEARNING INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFOREBusinessNameControlTxt
Phone6033815995PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 173AddressLine1Txt
CityPUTNEYCityNm
State AbbreviationVTStateAbbreviationCd
ZIP05346ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLIONEL CHUTEPersonNm
Person TitleCHAIRPersonTitleTxt
Phone8025799033PhoneNum
Signature2021-09-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLIONELPersonFirstNm
Person LastCHUTEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBARBARA A TAYLORPreparerPersonNm
PTINP00430597PTIN
Phone8022579226PhoneNum
Preparation2021-09-21PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLIONEL CHUTEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line131 FROST ROADAddressLine1Txt
CityPUTNEYCityNm
State AbbreviationVTStateAbbreviationCd
ZIP05346ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$286,152GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateVTLegalDomicileStateCd
Activity Or MissionTHE FORMER PUTNEY CENTRAL SCHOOL FOREST IS A DEDICATED EDUCATIONAL AND ECOLOGICAL RESOURCE FOR THE CHILDREN ATTENDING THE PUTNEY CENTRAL SCHOOL AND OTHER EDUCATIONAL INSTITUTIONS. ITS UNDEVELOPED CHARACHTER, HISTORY AND DIVERSITY OF NATURAL PLANT COMMUNITIES AND ASSOCIATED WILDLIFE HABITATS MAKE THE FOREST AN IDEAL SITE FOR AN OUTDOOR CLASSROOM, AND A REAL-LIFE LABORATORY TO EXPLORE FOREST ECOLOGY, STEWARDSHIP, AND SUSTAINABILITY OF LIFE SYSTEMS. THIS CLOSE-TO-LAND LEARNING EXTENDS TO ALL MEMBERS OF THE COMMUNITY. THE ENVIRONMENTAL AND ECOLOGICAL INTEGRITY OF THE FOREST WILL BE PROTECTED.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$286,146CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$6CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$286,152CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$1,224CYOtherExpensesAmt
CY Total Expenses$1,224CYTotalExpensesAmt
CY Revenues Less Expenses$284,928CYRevenuesLessExpensesAmt
Total Assets EOY$22,128TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY$22,128NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE FORMER PUTNEY CENTRAL SCHOOL FOREST IS A DEDICATED EDUCATIONAL AND ECOLOGICAL RESOURCE FOR THE CHILDREN ATTENDING THE PUTNEY CENTRAL SCHOOL AND OTHER EDUCATIONAL INSTITUTIONS. ITS UNDEVELOPED CHARACHTER, HISTORY AND DIVERSITY OF NATURAL PLANT COMMUNITIES AND ASSOCIATED WILDLIFE HABITATS MAKE THE FOREST AN IDEAL SITE FOR AN OUTDOOR CLASSROOM, AND A REAL-LIFE LABORATORY TO EXPLORE FOREST ECOLOGY, STEWARDSHIP, AND SUSTAINABILITY OF LIFE SYSTEMS. THIS CLOSE-TO-LAND LEARNING EXTENDS TO ALL MEMBERS OF THE COMMUNITY. THE ENVIRONMENTAL AND ECOLOGICAL INTEGRITY OF THE FOREST WILL BE PROTECTED.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,224ExpenseAmt
DescFOREST FOR LEARNING CREATED 6 OUTDOOR CLASSROOMS ON THE PROPERTY TO SUPPORT OUTDOOR EDUCATION OF SCHOOL GROUPS.Desc
Total Program Service Expenses$1,224TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressYes (true)OfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLYNNE BOROFSKYPersonNm
Phone6033815995PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 95AddressLine1Txt
CitySPOFFORDCityNm
State AbbreviationNHStateAbbreviationCd
ZIP03462ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LYNNE BOROFSKY
TREASURER2.00Yes (X)Yes (X)$0$0$0
MICHAEL CLOUGH
BOARD MEMBER1.00Yes (X)$0$0$0
ANN KERREY
BOARD MEMBER1.00Yes (X)$0$0$0
JOSH FIELDS
BOARD MEMBER2.00Yes (X)$0$0$0
DAWN ZWEIG
VICE CHAIR1.00Yes (X)Yes (X)$0$0$0
EMILY PALS
SECRETARY2.00Yes (X)Yes (X)$0$0$0
LIONEL CHUTE
CHAIR2.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$286,146GovernmentGrantsAmt
Noncash Contributions$270,300NoncashContributionsAmt
Total Contributions$286,146TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6TotalRevenueColumnAmt
Exclusion$6ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$286,152TotalRevenueColumnAmt
Exclusion$6ExclusionAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$837TotalAmt
Program Services$837ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescSIGNS/ KIOSKDesc
Total$387TotalAmt
Program Services$387ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,224TotalAmt
Program Services$1,224ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$13,478EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$8,650LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$8,650EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$22,128EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY$22,128EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$22,128EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$22,128EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$284,928ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$262,800OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year$286,146CurrentTaxYearAmt
Total$286,146TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year$286,146CurrentTaxYearAmt
Total$286,146TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$286,146PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$6CurrentTaxYearAmt
Total$6TotalAmt
FieldValueIRS element (for citing)
Total Support$286,152TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,650OtherCostOrOtherBasisAmt
Book Value$8,650BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$8,650TotalBookValueLandBuildingsAmt

Schedule M IRS990ScheduleM

Real Estate Other RealEstateOtherGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$270,300NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMV AT GIFT (ASSESSED)MethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE FORMER PUTNEY CENTRAL SCHOOL FOREST IS A DEDICATED EDUCATIONAL AND ECOLOGICAL RESOURCE FOR THE CHILDREN ATTENDING THE PUTNEY CENTRAL SCHOOL AND OTHER EDUCATIONAL INSTITUTIONS. ITS UNDEVELOPED CHARACHTER, HISTORY AND DIVERSITY OF NATURAL PLANT COMMUNITIES AND ASSOCIATED WILDLIFE HABITATS MAKE THE FOREST AN IDEAL SITE FOR AN OUTDOOR CLASSROOM, AND A REAL-LIFE LABORATORY TO EXPLORE FOREST ECOLOGY, STEWARDSHIP, AND SUSTAINABILITY OF LIFE SYSTEMS. THIS CLOSE-TO-LAND LEARNING EXTENDS TO ALL MEMBERS OF THE COMMUNITY. THE ENVIRONMENTAL AND ECOLOGICAL INTEGRITY OF THE FOREST WILL BE PROTECTED.
FORM 990, PAGE 6, PART VI, LINE 9LYNNE BOROFSKY PO BOX 95 SPOFFORD, NH 03462 MICHAEL CLOUGH 21 SOUTH PINE BANKS ROAD PUTNEY, VT 05346 ANN KERREY 159 WARDON ROAD PUTNEY, VT 05346 JOSH FIELDS 263 RIVER ROAD SOUTH PUTNEY, VT 05346 DAWN ZWEIG 117 AIKEN ROAD PUTNEY , VT 05346 EMILY PALS 61 WEST HILL PUTNEY, VT 05346 LIONEL CHUTE 31 FROST ROAD PUTNEY , VT 05346
FORM 990, PAGE 6, PART VI, LINE 11BBOARD MEMBERS WILL BE SENT COPIES AND HAVE A CHANCE TO ASK QUESTIONS AND THEN VOTE TO AUTHORIZE AN OFFICER TO SIGN THE RETURN.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART XI, LINE 9DIF BETWEEN BASIS & FMV OF LAND -262,800

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