Civic Intelligence

Green Tree School & Services

EIN 23-1513012 • 501(c)3 • Baltimore, MD

Profile

To discover, develop, and deliver opportunities to children with unique challenges and abilities to achieve their full potential.

2 Village Square Suite 210Baltimore, MD 21210-1624

www.greentreeschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.92x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.50x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

50th percentile

4.6%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

30th percentile

-0.4%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.6%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$6,540,101

Down $29,260 (-0.4%) from 2023

Liabilities

Down

$6,012,256

Down $580,548 (-8.8%) from 2023

Net Assets

Up

$527,845

Up $551,288 (+2352%) from 2023

Revenue

Up

$12,054,428

Up $638,369 (+5.6%) from 2023

Expenses

Up

$11,503,140

Up $592,776 (+5.4%) from 2023

Net Income

Up

$551,288

Up $45,593 (+9.0%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$10M$0-$10MAssets 2010: $7,357,985Liabilities 2010: $951,851Net Assets 2010: $6,406,1342010Assets 2011: $8,097,121Liabilities 2011: $643,753Net Assets 2011: $7,453,3682011Assets 2012: $8,610,618Liabilities 2012: $1,102,221Net Assets 2012: $7,508,3972012Assets 2013: $15,322,469Liabilities 2013: $8,267,625Net Assets 2013: $7,054,8442013Assets 2014: $16,385,228Liabilities 2014: $12,366,633Net Assets 2014: $4,018,5952014Assets 2015: $1,685,872Liabilities 2015: $3,533,639Net Assets 2015: -$1,847,7672015Assets 2016: $1,998,607Liabilities 2016: $5,178,065Net Assets 2016: -$3,179,4582016Assets 2017: $1,550,634Liabilities 2017: $5,220,616Net Assets 2017: -$3,669,9822017Assets 2018: $1,362,725Liabilities 2018: $4,606,588Net Assets 2018: -$3,243,8632018Assets 2019: $1,921,246Liabilities 2019: $4,257,640Net Assets 2019: -$2,336,3942019Assets 2020: $2,705,017Liabilities 2020: $3,984,057Net Assets 2020: -$1,279,0402020Assets 2021: $893,750Liabilities 2021: $1,751,604Net Assets 2021: -$857,8542021Assets 2022: $1,053,917Liabilities 2022: $1,582,713Net Assets 2022: -$528,7962022Assets 2023: $6,569,361Liabilities 2023: $6,592,804Net Assets 2023: -$23,4432023Assets 2024: $6,540,101Liabilities 2024: $6,012,256Net Assets 2024: $527,8452024

Highlighted filing

2024

Assets$6,540,101
Liabilities$6,012,256
Net Assets$527,845

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0M-$10MExpenses 2010: $9,887,6662010Revenue 2011: $11,649,615Expenses 2011: $10,869,169Net Income 2011: $780,4462011Expenses 2012: $11,749,7792012Expenses 2013: $11,346,8802013Revenue 2014: $10,571,669Expenses 2014: $13,091,137Net Income 2014: -$2,519,4682014Revenue 2015: $7,691,858Expenses 2015: $13,558,220Net Income 2015: -$5,866,3622015Revenue 2016: $7,348,178Expenses 2016: $8,679,869Net Income 2016: -$1,331,6912016Revenue 2017: $7,487,877Expenses 2017: $7,978,401Net Income 2017: -$490,5242017Revenue 2018: $8,974,612Expenses 2018: $8,548,493Net Income 2018: $426,1192018Revenue 2019: $9,917,872Expenses 2019: $9,010,403Net Income 2019: $907,4692019Revenue 2020: $10,185,131Expenses 2020: $9,127,778Net Income 2020: $1,057,3532020Revenue 2021: $9,229,549Expenses 2021: $8,888,786Net Income 2021: $340,7632021Revenue 2022: $9,938,081Expenses 2022: $9,609,023Net Income 2022: $329,0582022Revenue 2023: $11,416,059Expenses 2023: $10,910,364Net Income 2023: $505,6952023Revenue 2024: $12,054,428Expenses 2024: $11,503,140Net Income 2024: $551,2882024

Highlighted filing

2024

Revenue$12,054,428
Expenses$11,503,140
Net Income$551,288

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.54$6.01$0.53$12.1$11.5$0.55
2023Detailed filing. Detailed filing data is available for this year.$6.57$6.59$0.02$11.4$10.9$0.51
2022Detailed filing. Detailed filing data is available for this year.$1.05$1.58$0.53$9.94$9.61$0.33
2021Detailed filing. Detailed filing data is available for this year.$0.89$1.75$0.86$9.23$8.89$0.34
2020Detailed filing. Detailed filing data is available for this year.$2.71$3.98$1.28$10.2$9.13$1.06
2019Detailed filing. Detailed filing data is available for this year.$1.92$4.26$2.34$9.92$9.01$0.91
2018Detailed filing. Detailed filing data is available for this year.$1.36$4.61$3.24$8.97$8.55$0.43
2017Detailed filing. Detailed filing data is available for this year.$1.55$5.22$3.67$7.49$7.98$0.49
2016Detailed filing. Detailed filing data is available for this year.$2.00$5.18$3.18$7.35$8.68$1.33
2015Detailed filing. Detailed filing data is available for this year.$1.69$3.53$1.85$7.69$13.6$5.87
2014Detailed filing. Detailed filing data is available for this year.$16.4$12.4$4.02$10.6$13.1$2.52
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.3$8.27$7.05$11.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.61$1.10$7.51$11.7
2011Summary only. Only limited summary data is available for this year.$8.10$0.64$7.45$11.6$10.9$0.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.36$0.95$6.41$9.89
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jun 13, 2025
Return Version
2023v6.0
Gross Receipts
$12,054,428
Mission and Program Overview

Mission

To discover, develop and deliver opportunities to children with unique challenges and abilities to achieve their full potential.

To discover, develop, and deliver opportunities to children with unique challenges and abilities to achieve their full potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$157,022$798,503▲ $641,481
Accounts Receivable$494,671$535,500▲ $40,829
Land, Buildings, and Equipment, Net$328,880$326,607▼ $2,273
Prepaid Expenses and Deferred Charges$59,788$24,981▼ $34,807
Cash and Non-Interest-Bearing Accounts$5,478$0▼ $5,478
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$6,569,361$6,540,101▼ $29,260
Other Assets Total$5,523,522$4,854,510▼ $669,012
Liabilities
Unsecured Notes Loans Payable$5,047,452$5,121,232▲ $73,780
Accounts Payable and Accrued Expenses$1,545,352$891,024▼ $654,328
Other Liabilities$0$0→ $0
Total Liabilities$6,592,804$6,012,256▼ $580,548
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-23,443$527,845▲ $551,288
Total Net Assets Fund Balance$-23,443$527,845▲ $551,288
Total Liabilities and Net Assets / Fund Balance$6,569,361$6,540,101▼ $29,260

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$71,178$379,471$450,649
Leasehold Improvements$255,429$97,118$352,547
Other Land Buildings$0$84,912$84,912
Other Assets Org$14,830--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jonathan BicknellChief Executive Officer, Chairman
Dr Ashara CashawExecutive Director
Christina SpielbauerSenior VP - Operations, Director
Matt VitaleChief Accounting Officer, Treasurer
Greg HaddadChief Financial Officer, Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$421,036
Program Service Revenue
$11,633,392
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$551,288

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,054,428
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$12,054,428
Total Revenue per Form 990
$12,054,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,415,903
Salaries, Compensation, and Employee Benefits$5,087,237
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$3,077,562$1,162,047$0$4,239,609
Other Salaries and Wages$4,138,916$58,184-$4,197,100
Occupancy$1,479,443$6,084-$1,485,527
Other Employee Benefits$582,110$6,233-$588,343
Payroll Taxes$298,333$3,461-$301,794
Depreciation Depletion$91,924--$91,924
Office Expenses$79,687--$79,687
Conferences and Meetings$51,088--$51,088
Information Technology$48,137--$48,137
Interest$16,633--$16,633
Insurance$8,545--$8,545
Travel$5,961--$5,961
Other Expenses$5,825$12,204-$5,825
Advertising$3,780--$3,780
Total Functional Expenses$10,232,346$1,270,794$0$11,503,140

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,503,140
Total Expenses per Audited Statements$11,503,140
Total Expenses per Form 990$11,503,140
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-35% CONTROLLED ENTITYManagementYes$2,410,886

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3 Delegation of management duties

Green tree school & services has a management agreement with salisbury management, llc. For accounting and administrative components. The services include, but are not limited to, information technology, facilities management, contracting, and various other accounting and administrative services.

Form 990, Part VI, Line 6 Classes of members or stockholders

Salisbury house, llc owns 100% of the issued stock of green tree school & services.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

The members of the governing body are appointed by the shareholder.

Form 990, Part VI, Line 8A Documentation of meetings held by governing body

The parent organization does not have board meetings specific to green tree school but has operational reviews each month with its owners, which include discussion of the organization as a whole from time to time green tree school may be discussed. These minutes are not documented, however a management report is sent to owners to aid in the discussion of the meeting.

Form 990, Part VI, Line 8B Documentation of meetings held by committees of governing body

The parent organization does not have board meetings specific to green tree school but has operational reviews each month with its owners, which include discussion of the organization as a whole from time to time green tree school may be discussed. These minutes are not documented, however a management report is sent to owners to aid in the discussion of the meeting.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Management and the finance committee review and approve the 990. A draft of form 990 was provided to all board members for review before the form was filed.

Form 990, Part VI, Line 12C Conflict of interest policy

The organization promulgates its conflict of interest policy to assure continued commitment to the integrity of its exempt purporse. To provide enforcement of the policy, a written disclosure of the policy is distributed to the employees and the board. The cfo annually provides a list of vendors and other entities with which the organization transacts to every board memeber for their review of conflicts. Each must return a signed copy listing conflicts or specifying that no conflicts exist.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

Ceo compensation is set by the executive commitee of the board of directors. They refer to comparable compensation for ceos or executive directors of other non-for-profit schools within the philadelphia metropolitan region. If the comparable data is not current it is increased by the cost of living being provided to the other agency staff.

Form 990, Part VI, Line 19 Required documents available to the public

The organization will provide, upon in-person, verbal, or written request, documents relating to the governance, conflicts of interest and financial statements to a member of the public. Past recent form 990 filings are available online from guidestar at www.guidestar.com

Filing and Contact Details

Filer

Filer Name
Green Tree School & Services
EIN
23-1513012
Phone
2158660200
Address
2 VILLAGE SQUARE SUITE 210, BALTIMORE, MD 21210-1624

Signing Officer

Name
Jonathan Bicknell
Title
CEO
Signed
2025-06-13
Discuss with paid preparer
Yes

Organization Details

Formed
1960
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
0
Employees
139
Volunteers
0

Preparer

Firm
Ernst & Young US Llp
Address
55 IVAN ALLEN JR BOULEVARD, ATLANTA, GA 30308
Preparer
Vanessa Espinoza
Phone
4048748300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G Other Fees

PROFESSIONAL FEES - Total Expense: 3910798, Program Service Expense: 2748751, Management and General Expenses: 1162047, Fundraising Expenses: 0; PAYROLL FEES - Total Expense: 28232, Program Service Expense: 28232, Management and General Expenses: 0, Fundraising Expenses: 0; CONTRACT LABOR - Total Expense: 300579, Program Service Expense: 300579, Management and General Expenses: 0, Fundraising Expenses: 0;

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0STUDENTS ARE NOT SOLICITED. THEY ARE REFERRED BY THE SURROUNDING DISTRICTS THAT HAVE NONDISCRIMINATION POLICIES. HOWEVER, ALL INFORMATIONAL MATERIALS REFERENCE THE ORGANIZATION'S NONDISCRIMINATION POLICY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES SUPPORT FROM THE PENNSYLVANIA DEPARTMENT OF EDUCATION, OTHER PENNSYLVANIA STATE AGENCIES, AND THE CITY OF PHILADELPHIA.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JONATHAN BICKNELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MATT VITALE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2CHRISTINA SPIELBAUER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3GREG HADDAD

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