TY 2025 Form 990EZ

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
NATHAN MILLER Secretary	0	0
RYAN N TERRY Treasurer	0	0
DARWIN BRELAND President	0	0
DANIEL P MCNEIL Vice President	0	0
KARA CURTIS Director	0	0

(a) Name and title

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-)

(d) Health benefits, contributions to employee benefit plans, and
deferred compensation

(e) Estimated amount
of other compensation

NATHAN MILLER

Secretary

RYAN N TERRY

Treasurer

DARWIN BRELAND

President

DANIEL P MCNEIL

Vice President

KARA CURTIS

Director

(a) Name and title of each employee

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC)

(d) Health benefits, contributions to employee benefit plans, and deferred compensation

(e) Estimated amount of other compensation

NONE

(a) Name and business address of each independent contractor

(b) Type of service

(c) Compensation

NONE

- TIN:

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SCHEDULE N
(Form 990)

Department of the Treasury
Internal Revenue Service

Liquidation, Termination, Dissolution, or Significant Disposition of Assets
Complete if the organization answered "Yes" on Form 990, Part IV, lines 31 or 32; or Form 990-EZ, line 36.
Attach certified copies of any articles of dissolution, resolutions, or plans.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2025

Open to Public
Inspection

Name of the organization
MRFAC INC

Employer identification number
38-2209684

Part I

Liquidation, Termination, or Dissolution. Complete this part if the organization answered "Yes" on Form 990, Part IV, line 31, or Form 990-EZ, line 36. Part I can be duplicated if additional space is needed.

1(a) Description of asset(s) distributed or transaction expenses paid	(b) Date of distribution	(c) Fair market value of asset(s) distributed or amount of transaction expenses	(d) Method of determining FMV for asset(s) distributed or transaction expenses	(e) EIN of recipient	(f) Name and address of recipient	(g) IRC section of recipient(s) (if tax-exempt) or type of entity

Yes

Did or will any officer, director, trustee, or key employee of the organization:

Become a director or trustee of a successor or transferee organization? ...........................

Become an employee of, or independent contractor for, a successor or transferee organization? .....................

Become a direct or indirect owner of a successor or transferee organization? .........................

Receive, or become entitled to, compensation or other similar payments as a result of the organization's liquidation, termination, or dissolution? ........

If the organization answered "Yes" to any of the questions on lines 2a through 2d, provide the name of the person involved and explain in Part III.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50087Z

Schedule N (Form 990) (2025)

Page 2

Part I

Liquidation, Termination, or Dissolution (continued)

Note. If the organization distributed all of its assets during the tax year, then Form 990, Part X, column (B), line 16 (Total assets), and line 26 (Total liabilities), should equal -0-.

Yes

Did the organization distribute its assets in accordance with its governing instrument(s)? If "No," describe in Part III ...............

Is the organization required to notify the attorney general or other appropriate state official of its intent to dissolve, liquidate, or terminate? .........

If "Yes," did the organization provide such notice? ................................

Did the organization discharge or pay all of its liabilities in accordance with state laws? .......................

Did the organization have any tax-exempt bonds outstanding during the year? .........................

If "Yes" on line 6a, did the organization discharge or defease all of its tax-exempt bond liabilities during the tax year in accordance with the Internal Revenue Code and state laws?

If "Yes" on line 6b, describe in Part III how the organization defeased or otherwise settled these liabilities. If "No" on line 6b, explain in Part III.

Part II

Sale, Exchange, Disposition, or Other Transfer of More Than 25% of the Organization's Assets. Complete this part if the organization answered "Yes" on Form 990, Part IV, line 32, or Form 990-EZ, line 36. Part II can be duplicated if additional space is needed.

1(a) Description of asset(s) distributed or transaction expenses paid	(b) Date of distribution	(c) Fair market value of asset(s) distributed or amount of transaction expenses	(d) Method of determining FMV for asset(s) distributed or transaction expenses	(e) EIN of recipient	(f) Name and address of recipient	(g) IRC section of recipient(s) (if tax-exempt) or type of entity
CASH	09-30-2025	50,000	CASH	93-0363587	Forest Industries Telecomm 1599 Oak Street Eugene,OR97401	501(c)(6)
MRFAC CUSTOMER LIST	09-30-2025		NO VALUE ASSIGNED	93-0363587	Forest Industries Telecomm 1599 Oak Street EUGENE,OR97401	501(C)(6)
LEGAL TRANSACTION EXPENSES	01-01-2025	114,358	ACTUAL EXP	23-1392502	DUANE MORRIS LLP 901 NEW YORK AVE NW WASHINGTON,DC20001

Yes

Did or will any officer, director, trustee, or key employee of the organization:

Become a director or trustee of a successor or transferee organization? ...........................

Yes

Become an employee of, or independent contractor for, a successor or transferee organization? .....................

Become a direct or indirect owner of a successor or transferee organization? .........................

Receive, or become entitled to, compensation or other similar payments as a result of the organization's significant disposition of assets? ..........

If the organization answered "Yes" to any of the questions on lines 2a through 2d, provide the name of the person involved and explain in Part III.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50087Z

Schedule N (Form 990) (2025)

Page 3

Part III

Supplemental Information. Provide the information required by Part I, lines 2e and 6c, and Part II, line 2e. Also complete this part to provide any additional information.

Return Reference	Explanation

Part I & 2, Line 2e - Name and Explanation for Involvement in Successor

DARWIN BRELAND AND KARA CURTIS WERE BOTH NAMED DIRECTORS OF FOREST INDUSTRIES TELECOM IN THE MEMORANDUM AGREEMENT THAT WAS ENTERED ON AUGUST 29, 2025

Sch N, Part III, Additional Information

A MEMORANDUM AGREEMENT WAS ENTERED ON AUGUST 29, 2025 BETWEEN MRFAC, INC AND FOREST INDUSTRIES TELECOMMUNICATIONS {FIT}. THE AGREEMENT CALLED FOR THE SALE OF ALL ASSETS TO THE PURCHASER AND THE ASSIGNMENT OF TWO MRFAC BOARD MEMBERS TO THE FIT BOARD. ASSETS INCLUDED MRFAC'S CUSTOMER LIST AND THE REMAINING CASH IN MRFAC'S ACCOUNTS. THE CUSTOMER LIST AND $50,000 WAS TRANSFERE TO FIT IN 2025. AN ADDITIONAL AMOUNT OF $50,000 IS TO BE DISTRIBUTED TO FIT IN 2026 AS WELL AS THE FINAL AMOUNTS LEFT IN MRFAC'S US BANK CHECKING AND SAVINGS ACCOUNTS.

Schedule N (Form 990) (2025)

Additional Data

Software ID:	25022934
Software Version:	2025v4.1

Return Reference	Explanation
Other Expenses.1002	Office Expenses $134
Other Expenses.1003	Information Technology $3746
Other Expenses.1007	Conferences, Conventions, and Meetings $7477
Other Expenses.1	LMCC ANNUAL DUES $438
Other Assets.1	PRIOR PERIOD ADJUSMENT - Beginning $0 PRIOR PERIOD ADJUSMENT - Ending $1000
Other Assets.2	ROUNDING - Beginning $0 ROUNDING - Ending $1

Return Reference

Explanation

Other Expenses.1002

Office Expenses $134

Other Expenses.1003

Information Technology $3746

Other Expenses.1007

Conferences, Conventions, and Meetings $7477

Other Expenses.1

LMCC ANNUAL DUES $438

Other Assets.1

PRIOR PERIOD ADJUSMENT - Beginning $0 PRIOR PERIOD ADJUSMENT - Ending $1000

Other Assets.2

ROUNDING - Beginning $0 ROUNDING - Ending $1

1	Contributions, gifts, grants, and similar amounts received ....................	1
2	Program service revenue including government fees and contracts ................	2	83,680
3	Membership dues and assessments .............................	3	5,000
4	Investment income ....................................	4	2,753
5a	Gross amount from sale of assets other than inventory .......	5a
b	Less: cost or other basis and sales expenses ............	5b	0
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c	17,291
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b	0
c	Less: direct expenses from gaming and fundraising events ...	6c	0
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b	0
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c
8	Other revenue (describe in Schedule O) ....................	8
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	108,724

10	Grants and similar amounts paid (list in Schedule O) ................	10
11	Benefits paid to or for members ......................	11
12	Salaries, other compensation, and employee benefits ................	12
13	Professional fees and other payments to independent contractors ............	13	169,718
14	Occupancy, rent, utilities, and maintenance ...................	14
15	Printing, publications, postage, and shipping ...................	15	41
16	Other expenses (describe in Schedule O) ...................	16	11,795
17	Total expenses. Add lines 10 through 16 .................	17	181,554

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	-72,830
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	199,250
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20	-60,018
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	66,402

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? THE ORGANIZATION PROVIDES EFFECTIVE ADVOCACY AND REPRESENTATION WITH INDUSTRY GROUPS AND THE FCC ON MATTERS AFFECTING THE INTEREST OF LICENSES IN THE BUSINESS, INDUSTRIAL AND LAND TRANSPORT RADIO SERVICE.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 501c6 completion of this section is not required (Grants $ ) If this amount includes foreign grants, check here ...		28a
29 (Grants $ ) If this amount includes foreign grants, check here ...		29a
30 (Grants $ ) If this amount includes foreign grants, check here ...		30a
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32

Sign Here

	Signature of officer	Date

	Officer's name and title