Civic Intelligence

Baltimore Tree Trust Inc.

990 • Fiscal year 2014 • EIN 26-4031411

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 11, 2015

PO Box 26202Baltimore, MD 21210

(443) 827-4201

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

33rd percentile

0.01x

Higher debt load relative to assets than 33% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

88th percentile

38%

Higher net margin than 88% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

94th percentile

91%

Faster asset growth than 94% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

97th percentile

239%

Faster revenue growth than 97% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$488,604

Up $233,163 (+91%) from 2013

Net Assets

Up

$485,441

Up $232,451 (+92%) from 2013

Liabilities

Up

$3,163

Up $712 (+29%) from 2013

Revenue

Up

$608,387

Up $429,102 (+239%) from 2013

Expenses

Up

$375,936

Up $160,078 (+74%) from 2013

Net Income

Up

$232,451

Up $269,024 (+736%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $89,779Net Assets 2012: $89,7792012Assets 2013: $255,441Liabilities 2013: $2,451Net Assets 2013: $252,9902013Assets 2014: $488,604Liabilities 2014: $3,163Net Assets 2014: $485,4412014Assets 2015: $558,953Liabilities 2015: $36,954Net Assets 2015: $521,9992015Assets 2016: $488,659Liabilities 2016: $35,355Net Assets 2016: $453,3042016Assets 2017: $587,187Liabilities 2017: $9,587Net Assets 2017: $577,6002017Assets 2019: $654,117Liabilities 2019: $88,657Net Assets 2019: $565,4602019Assets 2020: $719,219Liabilities 2020: $172,654Net Assets 2020: $546,5652020Assets 2021: $1,050,973Liabilities 2021: $330,148Net Assets 2021: $720,8252021Assets 2022: $837,372Liabilities 2022: $295,003Net Assets 2022: $542,3692022Assets 2023: $767,563Liabilities 2023: $233,950Net Assets 2023: $533,6132023Assets 2024: $3,319,017Liabilities 2024: $929,590Net Assets 2024: $2,389,4272024

Highlighted filing

2014

Assets$488,604
Liabilities$3,163
Net Assets$485,441

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $162,953Expenses 2012: $157,440Net Income 2012: $5,5132012Revenue 2013: $179,285Expenses 2013: $215,858Net Income 2013: -$36,5732013Revenue 2014: $608,387Expenses 2014: $375,936Net Income 2014: $232,4512014Revenue 2015: $721,195Expenses 2015: $684,637Net Income 2015: $36,5582015Revenue 2016: $653,757Expenses 2016: $722,452Net Income 2016: -$68,6952016Revenue 2017: $671,418Expenses 2017: $547,596Net Income 2017: $123,8222017Revenue 2019: $1,090,103Expenses 2019: $946,644Net Income 2019: $143,4592019Revenue 2020: $930,972Expenses 2020: $950,459Net Income 2020: -$19,4872020Revenue 2021: $1,490,236Expenses 2021: $1,316,509Net Income 2021: $173,7272021Revenue 2022: $1,596,199Expenses 2022: $1,773,868Net Income 2022: -$177,6692022Revenue 2023: $2,845,122Expenses 2023: $2,854,560Net Income 2023: -$9,4382023Revenue 2024: $5,832,783Expenses 2024: $3,928,366Net Income 2024: $1,904,4172024

Highlighted filing

2014

Revenue$608,387
Expenses$375,936
Net Income$232,451
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 11, 2015
Return Version
2014v5.0
Gross Receipts
$608,387
Mission and Program Overview

Mission

To restore Baltimore's urban forest through increased tree planting,

To restore the city's urban forest to make baltimore a more healthy and beautiful place to live through increased tree plantings, tree stewardship, community engagement, public education, advocacy, and research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$130,763$282,224▲ $151,461
Pledges and Grants Receivable$122,500$147,586▲ $25,086
Land, Buildings, and Equipment, Net-$3,611-
Savings and Temporary Cash Investments-$2,540-
Total Assets$255,441$488,604▲ $233,163
Other Assets Total$2,178$52,643▲ $50,465
Liabilities
Accounts Payable and Accrued Expenses$2,451$3,163▲ $712
Total Liabilities$2,451$3,163▲ $712
Net Assets / Fund Balance
Temporarily Rstr Net Assets$20,590$270,670▲ $250,080
Unrestricted Net Assets$230,222$211,809▼ $18,413
Permanently Rstr Net Assets$2,178$2,962▲ $784
Total Net Assets Fund Balance$252,990$485,441▲ $232,451
Total Liabilities and Net Assets / Fund Balance$255,441$488,604▲ $233,163

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,611$347$3,958
Other Assets Org$49,681--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$2,178$750▲ $34-$2,962
2013$2,000-▲ $178-$2,178
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel H MillenderExecutive DirectorFT$41,246$2,246$43,492

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$607,931
Program Service Revenue
$219
Investment Income
$34
Other Revenue
$203
All Other Contributions
$602,931
Change in Net Assets
$232,451

Audited Revenue Reconciliation

Revenue per Audited Statements
$608,387
Total Revenue per Audited Statements
$608,387
Total Revenue per Form 990
$608,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,701
Salaries, Compensation, and Employee Benefits$169,235
Total Fundraising Expense$75,972
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$69,322$10,953$28,641$108,916
Other Salaries and Wages$43,775$34,025$27,503$105,303
Current Officers, Directors, Trustees, and Key Employees$19,790$15,389$12,438$47,617
Payroll Taxes$4,956$3,853$3,114$11,923
Fees for Services Accounting$0$9,939$0$9,939
Information Technology$0$3,738$1,850$5,588
Other Expenses$370$4,070$0$4,440
Other Employee Benefits$1,825$1,420$1,147$4,392
Insurance$0$4,073$0$4,073
Advertising$278$2,476$1,223$3,977
All Other Expenses$0$2,065$0$2,065
Office Expenses$0$1,434$19$1,453
Travel$24$402$37$463
Depreciation Depletion$0$347$0$347
Conferences and Meetings$0$200$0$200
Total Functional Expenses$205,580$94,384$75,972$375,936

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$375,936
Total Expenses per Audited Statements$375,936
Total Expenses per Form 990$375,936
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
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
No
Filing and Contact Details

Filer

Filer Name
Baltimore Tree Trust Inc
EIN
26-4031411
Phone
4438274201
Address
PO BOX 26202, BALTIMORE, MD 21210

Signing Officer

Name
Dan Millender
Title
Executive Director
Phone
4438274201
Signed
2015-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Millender
Formed
2008
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
400

Preparer

Firm
Herkalo & Co PA
Address
11350 McCormick Rd EP III Ste 602, Hunt Valley, MD 21031
Preparer
Monique Herkalo
Phone
4435414545
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is presented to Executive Director, Board Finance Committee, and Board Chair for review and approval.

Pt VI, Line 15A

Board of Directors decides the compensation of the Executive Director.

Pt VI, Line 15B

Board of Directors decides the compensation of all employees.

Pt VI, Line 12C

Conflict of interest statements are completed annually by board members & key personnel. Board members review annual statements each year to determine whether there may be potential conflicts.

Form 990, Part IX, Line 24F

Bank charges 296. 0. 296. 0. Contributions 200. 0. 200. 0. Dues & subscriptions 819. 0. 819. 0. Recruiting 750. 0. 750. 0.

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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0203
IRS990/OtherRevenueTotalAmt0203
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt027503
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt034025
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt043775
IRS990/OtherSalariesAndWagesGrp/TotalAmt0105303
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03114
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03853
IRS990/PayrollTaxesGrp/ProgramServicesAmt04956
IRS990/PayrollTaxesGrp/TotalAmt011923
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt02178
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt02962
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0122500
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0147586
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DAN MILLENDER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TREEKEEPER CLASS FEES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0219
IRS990/ProgSrvcAccomActy2Grp/Desc0TREEKEEPERS - FREE CLASSES, OUTDOOR WORKSHOPS, AND PUBLIC LECTURES THAT PROMOTE HEALTHY TREES THROUGH EDUCATION AND HANDS-ON TRAINING. CITIZENS LEARN TO CARE FOR TREES, BECOME TREE ADVOCATES, AND SHARE THE RESPONSIBILITY FOR TREES IN THEIR NEIGHBORHOOD AND THROUGHOUT THE CITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt046280
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0178155
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0178
IRS990/PYOtherExpensesAmt073336
IRS990/PYOtherRevenueAmt0952
IRS990/PYRevenuesLessExpensesAmt0-36573
IRS990/PYSalariesCompEmpBnftPaidAmt0120522
IRS990/PYTotalExpensesAmt0215858
IRS990/PYTotalProfFndrsngExpnsAmt022000
IRS990/PYTotalRevenueAmt0179285
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0232451
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02540
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: OTHER INCOME 2013: 952. 2014: 203.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0607931
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0178155
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0162840
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0948926
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt034
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0178
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0113
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0325
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0219
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0219
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0178
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0113
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0325
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0203
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0952
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01155
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99840
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0949145
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0608150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0178155
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0162840
IRS990ScheduleA/Total509Grp/TotalAmt0949145
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0950625
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02178
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0750
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02962
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt034
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02178
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0178
IRS990ScheduleD/EquipmentGrp/BookValueAmt03611
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0347
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03958
IRS990ScheduleD/ExpensesSubtotalAmt0375936
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02962
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt149681
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN ENDOWMENT FUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSIT ON TRUCK
IRS990ScheduleD/RevenueSubtotalAmt0608387
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03611
IRS990ScheduleD/TotalBookValueOtherAssetsAmt052643
IRS990ScheduleD/TotalExpensesPerForm990Amt0375936
IRS990ScheduleD/TotalRevenuePerForm990Amt0608387
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0608387
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0375936
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is presented to Executive Director, Board Finance Committee, and Board Chair for review and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board of Directors decides the compensation of the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board of Directors decides the compensation of all employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Conflict of interest statements are completed annually by board members & key personnel. Board members review annual statements each year to determine whether there may be potential conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK CHARGES 296. 0. 296. 0. CONTRIBUTIONS 200. 0. 200. 0. DUES & SUBSCRIPTIONS 819. 0. 819. 0. RECRUITING 750. 0. 750. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt020590
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0270670
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0255441
IRS990/TotalAssetsEOYAmt0488604
IRS990/TotalAssetsGrp/BOYAmt0255441
IRS990/TotalAssetsGrp/EOYAmt0488604
IRS990/TotalCompGreaterThan150KInd0false

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