randy clum

Randy Clum

Consulting Forester

Randy has been a professional forester since 1979. He was employed from 1979-1981 with the Ohio Division of Forestry (ODF) as an Urban Forester; 1981-1985 with ODF as a Management Forester at Shawnee Forest; 1985-1997 with ODF as a Service Forester serving Carroll, Harrison, and Stark Counties; 1997-2020 privately employed as Clum Forestry Consultants; 2020-current with Clum-Daisher Forestry. Randy is also a graduate of the Game of Logging.

 

On an additional note, Randy and his wife, Koral, own a Certified Tree Farm in Harrison County. Their Tree Farm, Hepatica Falls, was designated the 2018 National Tree Farm of the Year. Randy was also awarded the “President's Outstanding Field Forester Award” in 1993 for the 20 state Northeast Area of Forest Resource Program Leaders. 

ACCOMPLISHMENTS

  • Bachelors of Science Degree - Natural Resources, Forest Management, The Ohio State University 1977

  • Certified Forester - Society of American Foresters (CF#600)

  • Awarded the Golden Oak Award from the Norman Johnson Center as Outstanding Volunteers in 2019.

  • Awarded the North Central Region Tree Farm Inspector of the year in 1995 and 2000.

  • received the President's Outstanding Field Forester Award for the Society of American Foresters in 2014.

MEMBERSHIPS

  • Tree Farm Owner

  • Association of Consulting Foresters

  • Society of American Foresters

  • Ohio Farm Bureau

  • Tuscarawas County Farm Bureau, Past Board Member

  • Tuscarawas Park Board Advisory Committee.

  • Ohio Forestry Association, Past Board Member

  • East Central Ohio Forestry Association, Past Office Holder

  • Quality Deer Management Association

Koral and Randy Clum

koral Clum

Consulting Forester

Koral has been practicing forestry in Ohio since 1980. She was employed from 1980-1985 with ODF at Shawnee State Forest as a Management Forester; 1985-2000 with ODF as Service Forester serving Tuscarawas, Holmes and Wayne Counties; 2000-2020 with Clum Forestry Consultants; 2020-current with Clum-Daisher Forestry.

 

On an additional note, Koral and her husband, Randy, own a Certified Tree Farm in Harrison County. Their Tree Farm, Hepatica Falls, was designated the 2018 National Tree Farm of the Year. Clums have been inducted into the Department of Natural Resource Forest of Honor. Koral currently serves on Ohio's Forest Advisory Council and was a previous Member of the Governor's Reclamation Commission.

ACCOMPLISHMENTS

  • Bachelors of Science Degree - Forestry, Iowa State University 1980

  • Certified Forester - Society of American Foresters (CF#592)

  • Awarded the “Forester of the Year Award” in 1996 for the 20 state Northeast Area of Forest Resource Program Leaders

MEMBERSHIPS

  • Tree Farm Owner

  • Association of Consulting Foresters 

  • Society of American Foresters

  • Ohio Forestry Association. Past Board Member

  • East Central Ohio Forestry Association. Past Office Holder

Forest management is a branch of forestry concerned with overall administrative, legal, economic, and social aspects, as well as scientific and technical aspects, such as silviculture, protection, and forest regulation.

Quiet Forest

FOREST MANAGEMENT

Many times a client needs the value of his standing timber (also referred to as “stumpage”) appraised. The reasons to do so include selling your timber, a potential property sale or property acquisition, for estate planning, for loan collateral, or for investment planning.

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TIMBER INVENTORY & VALUATION

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Wood

TIMBER SALES ADMINISTRATION

The purpose of timber stand improvement, or TSI, is to free desirable trees from competition, thin the trees to desirable numbers and remove the poorer trees. This improves the overall condition of the stand and concentrates wood growth on a number of selected trees.

Image by Dave Reed

TIMBER STAND IMPROVEMENT

Tree-planting is the process of transplanting tree seedlings, generally for forestry, land reclamation, or landscaping purpose. It differs from the transplantation of larger trees in arboriculture, and from the lower cost but slower and less reliable distribution of tree seeds.

Tree Planting

TREE PLANTING

Sometimes land & forest management involves getting up close & personal to survey individual trees to inform management strategies, to protect against the spread of disease, to mitigate hazards & ensure tree safety.

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TREE FARM INSPECTING

Current Agricultural Use Valuation (CAUV) reduces property taxes through varying rates based on soil types. ... Ohio Forest Tax Law (OFTL) reduces forestland taxes by a 50% rate. The Ohio Department of Natural Resources, Division of Forestry oversees the program.

Aerial View of a Beautiful Property

CAUV / OFTL PLANNING

property tax reduction - CAUV / OFTL

Farmers tend to think that tax planning opportunities are only available in high-income years or when they close on a big transaction (selling your property, selling a large amount of stock for a capital gain, etc). However, just as tax planning is essential in those situations, it is also critical to consider tax planning strategies during a down year. One of the major goals in this scenario is to avoid a tax loss for the year because the new loss rules in effect for farmers are much different than they were before the passage of the Tax Cuts and Jobs Act of 2017.

The goal for a farmer in a down year should be to avoid a net operating loss and to at least break even. There are a few different tax planning opportunities available to farmers to increase current-year earnings. First, farmers can choose the tax year an insurance claim payment is recognized and counted towards your taxable income. 

Another way to increase taxable income for the year is to try to accelerate the recognition of revenue if the farmer is a cash basis taxpayer. If using the cash basis, income is recognized when cash/payment is received. Therefore, to increase profits for the year, perhaps a farmer could attempt to receive cash payments earlier than previously expected. Issuing a discount to a purchaser to pay for goods before year-end is a simple, but effective way to increase earnings. It’s common for farmers to have existing deferred payment contracts as well. These contracts allow great flexibility in determining which tax year to assign a sale. If the farmer is not able to adjust the timing of revenue, a farmer who uses the cash basis of accounting could also defer expenses (including any potential conservation easement deduction) to 2020 to reduce the amount of the current-year loss.

Because of the complexity of the loss rules and the potential delay to receive any benefit of the loss (if carried forward), farming taxpayers should attempt to avoid generating losses at all costs. 

Appraisal: 

 

Many times a client needs the value of his or her standing timber appraised. You may need this if you are selling or buying property, for estate planning,  for loan collateral, or for investment planning.


The value of uncut standing timber is referred to as stumpage and is essentially the price paid at the sawmill less the cost of logging and transportation. After careful measurement of your timber to determine volume, the stumpage is applied to calculate total estimated value. We say estimated value because, most inventories do not involve measurement of every tree because it would be cost prohibitive, with the exception of an extremely high value stand. We rely on the data collected from a timber cruise to be statistically accurate enough to satisfy most needs.


After data is collected and organized, value is determined by research of current market trends of various timber products. Stumpage prices as determined by market reports are used to place value on your timber and a report is produced that will help you understand the value of your timber.

If an appraisal of your timber is what you need, please contact us to discuss how we can help you.