Civic Intelligence

Arbor Day Impact Fund

EIN 33-2511394 • 501(c)3 • Lincoln, NE

Profile

The purpose of the arbor day impact fund is to further the national arbor day foundation's mission by investing in mission-aligned projects that address environmental challenges, promote sustainable practices, foster innovation in tree conservation and environmental stewardship, mitigate climate change, and enhance reforestation efforts.

211 N 12 St 501Lincoln, NE 68508

www.arborday.org/IMPACT-FUND

Siviq Scores

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

Liabilities / Assets

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

40th percentile

0.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

97th percentile

85%

Higher net margin than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets45th percentile

Assets

$1,514,972

No earlier filing loaded for comparison.

Liabilities

$65,267

No earlier filing loaded for comparison.

Net Assets

$1,449,705

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue40th percentileNet Margin97th percentile

Revenue

$1,709,668

No earlier filing loaded for comparison.

Expenses

$259,963

No earlier filing loaded for comparison.

Net Income

$1,449,705

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0Assets 2025: $1,514,972Liabilities 2025: $65,267Net Assets 2025: $1,449,7052025

Highlighted filing

2025

Assets$1,514,972
Liabilities$65,267
Net Assets$1,449,705
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0Revenue 2025: $1,709,668Expenses 2025: $259,963Net Income 2025: $1,449,7052025

Highlighted filing

2025

Revenue$1,709,668
Expenses$259,963
Net Income$1,449,705
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,514,972
Liabilities
$65,267
Net assets
$1,449,705
Revenue
$1,709,668
Expenses
$259,963
Net income
$1,449,705
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.51$0.07$1.45$1.71$0.26$1.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Jun 30, 2025
Signed
Dec 8, 2025
Return Version
2024v5.2
Gross Receipts
$1,709,668
Mission and Program Overview

Mission

The purpose of the arbor day impact fund is to further the national arbor day foundation's mission by investing in mission-aligned projects that address environmental challenges, promote sustainable practices, foster innovation in tree conservation and environmental stewardship, mitigate climate change, and enhance reforestation efforts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related-$1,400,000-
Cash and Non-Interest-Bearing Accounts-$114,972-
Total Assets$0$1,514,972▲ $1,514,972
Liabilities
Accounts Payable and Accrued Expenses-$65,267-
Total Liabilities$0$65,267▲ $65,267
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$1,449,705-
Total Net Assets Fund Balance$0$1,449,705▲ $1,449,705
Total Liabilities and Net Assets / Fund Balance$0$1,514,972▲ $1,514,972

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$500,000--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Katie LoosPresident
Pete DavisPresident
Ken MunsonTrustee
Mak AzadiTrustee
Dan LambeChief Executive Officer
Nicole RasmussenChief Financial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,709,668
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,449,705
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$201,078
Other Expenses$58,885
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$187,612--$187,612
Fees for Services Legal$22,321--$22,321
Payroll Taxes$13,466--$13,466
Fees for Services Other$7,857--$7,857
Information Technology$5,593--$5,593
Travel$5,530--$5,530
Office Expenses$553--$553
Other Expenses$451--$451
Total Functional Expenses$259,963$0$0$259,963
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
No
Business relationship with 35% controlled entity
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The national arbor day foundation, a nebraska nonprofit corporation doing business as the arbor day foundation is the sole member of the fund.”

Form 990, Part VI, Section A, Line 7A

“Arbor day foundation can appoint or elect at least a majority of the members of the fund's board of directors.”

Form 990, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by the foundation's and fund's treasurer before providing to the remainder of the board for review.”

Form 990, Part VI, Section B, Line 12C

“The fund has a board-approved conflict of interest policy that outlines the duty of directors and officers to disclose conflicts as they arise and the procedures for such disclosures. In addition, directors and officers are annually required to sign an acknowledgement stating they have received a copy of the policy and agree to comply with its provisions.”

Form 990, Part VI, Section B, Line 15A

“The president's compensation is reviewed by an independent compensation consultant. With regard to line 15b, there are no other paid officers or key employees.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Arbor Day Impact Fund
EIN
33-2511394
Phone
4024745655
Address
211 N 12 ST 501, LINCOLN, NE 68508

Signing Officer

Name
Nicole Rasmussen
Title
Chief Financial Officer
Phone
4024745655
Signed
2025-12-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicole Rasmussen
Formed
2025
Legal Domicile
Ne
Voting Board Members
5
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Hbe Llp
Address
7140 STEPHANIE LANE PO BOX 23110, LINCOLN, NE 68542-3110
Preparer
Krystal L Siebrandt CPA Cfe Cgma
Phone
4024234343
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization's parent, national arbor day foundation, has an audit committee responsible for oversight of the audit of the consolidated financial statements.”

Financial Statement Notes

PART X, LINE 2:

“The fund has applied to the internal revenue service for for 501(c)(3) status. While awaiting a determination from the internal revenue service, the fund will report as an exempt entity. As such, income earned in the performance of its exempt purpose is not subject to income tax. Any income earned through activities not related to its exempt purpose is subject to income tax at normal corporate rates. For the year ended june 30, 2025, the fund had no tax liability on unrelated business activity. The fund believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAN LAMBE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1KATIE LOOS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2PETE DAVIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3NICOLE RASMUSSEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3CHIEF FINANCIAL OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt30
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1346052
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2298708
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3273161
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0PRESIDENT - SALARY IS MERIT-BASED AND REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTANT.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1DAN LAMBE, KATIE LOOS, AND NICOLE RASMUSSEN ALL PARTICIPATE IN NATIONAL ARBOR DAY FOUNDATION'S 457(F) NON-QUALIFIED RETIREMENT PLAN. FOR 2024, DAN LAMBE EARNED AND RECEIVED PAYMENT OF $32,177, KATIE LOOS EARNED DEFERRED COMPENSATION OF $19,849, AND NICOLE RASMUSSEN EARNED DEFERRED COMPENSATION OF $16,133.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 4B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NATIONAL ARBOR DAY FOUNDATION, A NEBRASKA NONPROFIT CORPORATION DOING BUSINESS AS THE ARBOR DAY FOUNDATION IS THE SOLE MEMBER OF THE FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ARBOR DAY FOUNDATION CAN APPOINT OR ELECT AT LEAST A MAJORITY OF THE MEMBERS OF THE FUND'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE FOUNDATION'S AND FUND'S TREASURER BEFORE PROVIDING TO THE REMAINDER OF THE BOARD FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FUND HAS A BOARD-APPROVED CONFLICT OF INTEREST POLICY THAT OUTLINES THE DUTY OF DIRECTORS AND OFFICERS TO DISCLOSE CONFLICTS AS THEY ARISE AND THE PROCEDURES FOR SUCH DISCLOSURES. IN ADDITION, DIRECTORS AND OFFICERS ARE ANNUALLY REQUIRED TO SIGN AN ACKNOWLEDGEMENT STATING THEY HAVE RECEIVED A COPY OF THE POLICY AND AGREE TO COMPLY WITH ITS PROVISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRESIDENT'S COMPENSATION IS REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTANT. WITH REGARD TO LINE 15B, THERE ARE NO OTHER PAID OFFICERS OR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S PARENT, NATIONAL ARBOR DAY FOUNDATION, HAS AN AUDIT COMMITTEE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NATIONAL ARBOR DAY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237169265
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARITABLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0211 N 12 ST STE 501
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LINCOLN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd068508
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01709668
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CONTRIBUTION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NATIONAL ARBOR DAY FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsEOYAmt01514972
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt01514972
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt01709668
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0259963
IRS990/TotalFunctionalExpensesGrp/TotalAmt0259963
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt065267
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt065267

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