Civic Intelligence

Ohio Christmas Tree Association

EIN 34-1025602 • 501(c)5 • Frazeysburg, OH

Profile

Promote education and product development

6870 Licking Valley RoadFrazeysburg, OH 43822

www.ohiochristmastree.com

Siviq Scores

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

Liabilities / Assets

66th percentile

0.00x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

84th percentile

26%

Higher net margin than 84% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

87th percentile

24%

Faster asset growth than 87% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

17th percentile

-18%

Faster revenue growth than 17% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$78,656

Up $15,109 (+24%) from 2024

Liabilities

Flat

$334

Flat from 2024

Net Assets

Up

$78,322

Up $15,109 (+24%) from 2024

Operations
Liabilities / Revenue67th percentileNet Margin84th percentile

Revenue

Down

$57,540

Down $12,540 (-18%) from 2024

Expenses

Down

$42,431

Down $36,085 (-46%) from 2024

Net Income

Up

$15,109

Up $23,545 (+279%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$80K$60K$40K$20K$0Assets 2010: $29,167Liabilities 2010: $0Net Assets 2010: $29,1672010Assets 2011: $35,372Net Assets 2011: $35,3722011Assets 2012: $32,387Net Assets 2012: $32,3872012Assets 2013: $37,140Net Assets 2013: $37,1402013Assets 2014: $50,629Net Assets 2014: $50,6292014Assets 2015: $54,263Net Assets 2015: $54,2632015Assets 2016: $75,469Net Assets 2016: $75,4692016Assets 2017: $73,454Net Assets 2017: $73,4542017Assets 2018: $69,030Net Assets 2018: $69,0302018Assets 2019: $58,982Net Assets 2019: $58,9822019Assets 2022: $48,485Liabilities 2022: $335Net Assets 2022: $48,1502022Assets 2023: $72,098Liabilities 2023: $333Net Assets 2023: $71,7652023Assets 2024: $63,547Liabilities 2024: $334Net Assets 2024: $63,2132024Assets 2025: $78,656Liabilities 2025: $334Net Assets 2025: $78,3222025

Highlighted filing

2025

Assets$78,656
Liabilities$334
Net Assets$78,322
Open 2025 Filing

Operations Trend

Revenue Growth17th percentile

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

$100K$50K$0-$50KRevenue 2010: $44,339Expenses 2010: $43,545Net Income 2010: $7942010Revenue 2011: $72,924Expenses 2011: $63,614Net Income 2011: $9,3102011Revenue 2012: $41,750Expenses 2012: $50,641Net Income 2012: -$8,8912012Revenue 2013: $56,757Expenses 2013: $52,004Net Income 2013: $4,7532013Revenue 2014: $57,239Expenses 2014: $43,750Net Income 2014: $13,4892014Revenue 2015: $56,291Expenses 2015: $52,657Net Income 2015: $3,6342015Revenue 2016: $56,737Expenses 2016: $35,531Net Income 2016: $21,2062016Revenue 2017: $55,123Expenses 2017: $51,284Net Income 2017: $3,8392017Revenue 2018: $57,906Expenses 2018: $60,402Net Income 2018: -$2,4962018Revenue 2019: $52,077Expenses 2019: $62,125Net Income 2019: -$10,0482019Revenue 2022: $48,191Expenses 2022: $68,420Net Income 2022: -$20,2292022Revenue 2023: $67,744Expenses 2023: $44,130Net Income 2023: $23,6142023Revenue 2024: $70,080Expenses 2024: $78,516Net Income 2024: -$8,4362024Revenue 2025: $57,540Expenses 2025: $42,431Net Income 2025: $15,1092025

Highlighted filing

2025

Revenue$57,540
Expenses$42,431
Net Income$15,109
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$78,656
Liabilities
$334
Net assets
$78,322
Revenue
$57,540
Expenses
$42,431
Net income
$15,109
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$78.7$0.33$78.3$57.5$42.4$15.1
2024Detailed filing. Detailed filing data is available for this year.$63.5$0.33$63.2$70.1$78.5$8.44
2023Detailed filing. Detailed filing data is available for this year.$72.1$0.33$71.8$67.7$44.1$23.6
2022Detailed filing. Detailed filing data is available for this year.$48.5$0.34$48.2$48.2$68.4$20.2
2019Detailed filing. Detailed filing data is available for this year.$59.0$59.0$52.1$62.1$10.0
2018Detailed filing. Detailed filing data is available for this year.$69.0$69.0$57.9$60.4$2.50
2017Detailed filing. Detailed filing data is available for this year.$73.5$73.5$55.1$51.3$3.84
2016Detailed filing. Detailed filing data is available for this year.$75.5$75.5$56.7$35.5$21.2
2015Detailed filing. Detailed filing data is available for this year.$54.3$54.3$56.3$52.7$3.63
2014Detailed filing. Detailed filing data is available for this year.$50.6$50.6$57.2$43.8$13.5
2013Detailed filing. Detailed filing data is available for this year.$37.1$37.1$56.8$52.0$4.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.4$32.4$41.8$50.6$8.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.4$35.4$72.9$63.6$9.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.2$0.00$29.2$44.3$43.5$0.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 6, 2026
Return Version
2025v4.0
Gross Receipts
$57,540
Mission and Program Overview

Mission

Promote education and product development

Program Services

DescriptionGrantsExpenses
CREATE, SPONSOR AND EXECUTE EDUCATIONAL PROGRAMS, PUBLISH INFORMATIONAL MATERIALS, PROMOTIONAL ACTIVITIES ON LOCAL, COUNTY, AND STATE LEVELS-$42,431
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JEFF BIELEKBoard Member-$0--
ROGER KOCHBoard Member-$0--
BEV KEENERSecretary-$0--
JOEL BERRYBoard Member-$0--
AMY GALEHOUSEBoard Member-$0--
JEFF GREIGVice Preside-$0--
ALAN BINGERTreasurer-$0--
GARY HITEPresident-$0--
JAMES STRIBRNYBoard Member-$0--
MATTHEW PERDULLABoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Ohio Christmas Tree Association
EIN
34-1025602
Phone
7408283331
Address
6870 LICKING VALLEY ROAD, FRAZEYSBURG, OH 43822

Signing Officer

Name
Valerie Parks-graham
Title
Executive Director
Phone
7408283331
Signed
2026-01-06

Preparer

Firm
WILSON PHILLIPS & AGIN CPA'S INC
Address
1100 BRANDYWINE BLVD BLDG G, ZANESVILLE, OH 43701
Preparer
Kenneth B Phillips CPA
Phone
7404539600
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Web link 1,125 facebook link 275 bwc refund 252 osf premiums 225 research 220 sign purchases 75 total 2,172”

Form 990-ez, Part I, Line 16

“Expenses 2,749 450 2,607 board meeting 352 newsletter 528 telephone 1,696 operation evergreen 177 farm signs 2,091 winter meeting 5,184 summer meeting 4,279 web 126 miscellaneous 7 internet 637 scholarship 2,000 total 22,883”

Form 990-ez, Part I, Line 20

“PRIOR PERIOD AJE 0”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 334 334”

Raw XML Appendix132 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0VALERIA PARKS GRAHAM
IRS990EZ/BooksInCareOfDetail/PhoneNum07408283331
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt06870 LICKING VALLEY ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt06870 LICKING VALLEY ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FRAZEYSBURG
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd043701
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt063547
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt078656
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt020142
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt015109
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0300
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt063547
IRS990EZ/Form990TotalAssetsGrp/EOYAmt078656
IRS990EZ/GrossReceiptsAmt057540
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0976
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt013055
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt063213
IRS990EZ/NetAssetsOrFundBalancesEOYAmt078322
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt063213
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt078322
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt9000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JEFF BIELEK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROGER KOCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BEV KEENER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOEL BERRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4AMY GALEHOUSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JEFF GREIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ALAN BINGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7GARY HITE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8JAMES STRIBRNY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9MATTHEW PERDULLA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt022883
IRS990EZ/OtherRevenueTotalAmt02172
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE EDUCATION AND PRODUCT DEVELOPMENT
IRS990EZ/PrintingPublicationsPostageAmt0248
IRS990EZ/ProgramServiceRevenueAmt021195
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CREATE, SPONSOR AND EXECUTE EDUCATIONAL PROGRAMS, PUBLISH INFORMATIONAL MATERIALS, PROMOTIONAL ACTIVITIES ON LOCAL, COUNTY, AND STATE LEVELS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt042431
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt019000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0334
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0334
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt042431
IRS990EZ/TotalProgramServiceExpensesAmt042431
IRS990EZ/TotalRevenueAmt057540
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.OHIOCHRISTMASTREE.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WEB LINK 1,125 FACEBOOK LINK 275 BWC REFUND 252 OSF PREMIUMS 225 RESEARCH 220 SIGN PURCHASES 75 TOTAL 2,172
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES 2,749 450 2,607 BOARD MEETING 352 NEWSLETTER 528 TELEPHONE 1,696 OPERATION EVERGREEN 177 FARM SIGNS 2,091 WINTER MEETING 5,184 SUMMER MEETING 4,279 WEB 126 MISCELLANEOUS 7 INTERNET 637 SCHOLARSHIP 2,000 TOTAL 22,883
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR PERIOD AJE 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 334 334
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0VALERIE PARKS-GRAHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07408283331
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OHIO CHRISTMAS TREE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0341025602
ReturnHeader/Filer/PhoneNum07408283331
ReturnHeader/Filer/USAddress/AddressLine1Txt06870 LICKING VALLEY ROAD
ReturnHeader/Filer/USAddress/CityNm0FRAZEYSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043822
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311389443
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILSON PHILLIPS & AGIN CPA'S INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01100 BRANDYWINE BLVD BLDG G
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ZANESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043701
ReturnHeader/PreparerPersonGrp/PhoneNum07404539600
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH B PHILLIPS CPA
ReturnHeader/ReturnTs02026-01-30T12:21:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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