v3.26.1
Fair Value Measurements (Tables)
 12 Months Ended
Dec. 31, 2025
EBP 100  
EBP, Investment, Fair Value and NAV [Line Items]  
Investments at Fair Value and NAV
The following table sets forth by level, within the fair value hierarchy, the Plan’s investments at fair value, as of December 31, 2025:
Level 1Level 2Level 3Total
Investments at Fair Value:
     Rayonier Inc. Common Stock Fund$5,466,927 — — $5,466,927 
     Mutual Funds45,476,878 — — 45,476,878 
Total Investments in the Fair Value Hierarchy$50,943,805 — — 50,943,805 
Investments Measured at Net Asset Value (a):
   Pooled Separate Investment Accounts7,575,799 
   Common Collective Trust Funds65,186,082 
Total Investments at Net Asset Value72,761,881 
Total Investments at Fair Value$123,705,686 
(a)    Certain investments that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Statements of Net Assets Available for Benefits.
The following table sets forth by level, within the fair value hierarchy, the Plan’s investments at fair value, as of December 31, 2024:
Level 1Level 2Level 3Total
Investments at Fair Value:
     Rayonier Inc. Common Stock Fund$6,421,012 — — $6,421,012 
     Mutual Funds83,963,115 — — 83,963,115 
Total Investments in the Fair Value Hierarchy$90,384,127 — — 90,384,127 
Investments Measured at Net Asset Value (a):
Pooled Separate Investment Accounts10,917,670 
Common Collective Trust Funds20,890,519 
Total Investments at Net Asset Value31,808,189 
Total Investments at Fair Value$122,192,316 
(a)    Certain investments that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Statements of Net Assets Available for Benefits.
The following table summarizes the Plan’s investments measured at fair value based on NAV per share, as of December 31, 2025 and 2024:
December 31,
20252024
Common Collective Trust Funds:
     Stable Value$17,518,614 $19,395,942 
     Small Cap Growth1,286,262 1,494,577 
Small Cap Value1,832,611 —
Large Cap Value2,855,978—
Target Date Funds41,692,617—
Total Common Collective Trust Funds$65,186,082$20,890,519
Pooled Separate Investment Accounts:
     Large Cap Value$678 $2,995,605 
     Mid Cap Index4,785,896 4,692,214 
     Multi Sector Bond2,655,105 3,229,851 
Government Money Market134,120 — 
Total Pooled Separate Investment Accounts$7,575,799$10,917,670