Civic Intelligence

Tree Trust

990 • Fiscal year 2023 • EIN 41-1291626

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 23, 2024

Organization Profilewww.treetrust.org

View Organization Page

1419 Energy Park DrSt Paul, MN 55108

(952) 767-3880

Siviq Scores

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

Liabilities / Assets

65th percentile

0.27x

Higher debt load relative to assets than 65% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

47th percentile

0.15x

Higher debt load relative to revenue than 47% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

50th percentile

4.1%

Higher net margin than 50% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$135,518

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

69th percentile

19%

Faster revenue growth than 69% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$4,436,462

Up $647,307 (+17%) from 2022

Net Assets

Up

$3,245,990

Up $403,457 (+14%) from 2022

Liabilities

Up

$1,190,472

Up $243,850 (+26%) from 2022

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin50th percentile

Revenue

Up

$7,793,535

Up $1,222,230 (+19%) from 2022

Expenses

Up

$7,473,222

Up $1,328,735 (+22%) from 2022

Net Income

Down

$320,313

Down $106,505 (-25%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,493,825Liabilities 2010: $497,859Net Assets 2010: $995,9662010Assets 2011: $1,437,118Liabilities 2011: $419,733Net Assets 2011: $1,017,3852011Assets 2012: $1,510,139Liabilities 2012: $394,216Net Assets 2012: $1,115,9232012Assets 2013: $1,513,861Liabilities 2013: $427,528Net Assets 2013: $1,086,3332013Assets 2014: $1,545,151Liabilities 2014: $417,116Net Assets 2014: $1,128,0352014Assets 2015: $1,475,096Liabilities 2015: $276,145Net Assets 2015: $1,198,9512015Assets 2016: $1,662,806Liabilities 2016: $534,341Net Assets 2016: $1,128,4652016Assets 2017: $1,712,943Liabilities 2017: $545,036Net Assets 2017: $1,167,9072017Assets 2018: $1,622,741Liabilities 2018: $437,219Net Assets 2018: $1,185,5222018Assets 2019: $2,342,879Liabilities 2019: $706,363Net Assets 2019: $1,636,5162019Assets 2020: $3,225,853Liabilities 2020: $1,244,244Net Assets 2020: $1,981,6092020Assets 2021: $3,214,101Liabilities 2021: $684,211Net Assets 2021: $2,529,8902021Assets 2022: $3,789,155Liabilities 2022: $946,622Net Assets 2022: $2,842,5332022Assets 2023: $4,436,462Liabilities 2023: $1,190,472Net Assets 2023: $3,245,9902023Assets 2024: $5,039,271Liabilities 2024: $1,384,197Net Assets 2024: $3,655,0742024

Highlighted filing

2023

Assets$4,436,462
Liabilities$1,190,472
Net Assets$3,245,990
Open 2023 Filing

Operations Trend

Revenue Growth69th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,307,9522010Expenses 2011: $4,449,8812011Expenses 2012: $4,719,7452012Revenue 2013: $4,244,505Expenses 2013: $4,303,861Net Income 2013: -$59,3562013Revenue 2014: $5,322,166Expenses 2014: $5,290,883Net Income 2014: $31,2832014Revenue 2015: $4,682,520Expenses 2015: $4,601,654Net Income 2015: $80,8662015Revenue 2016: $4,827,550Expenses 2016: $4,925,518Net Income 2016: -$97,9682016Revenue 2017: $5,098,063Expenses 2017: $5,075,448Net Income 2017: $22,6152017Revenue 2018: $4,633,984Expenses 2018: $4,568,008Net Income 2018: $65,9762018Revenue 2019: $4,602,285Expenses 2019: $4,217,042Net Income 2019: $385,2432019Revenue 2020: $4,783,183Expenses 2020: $4,475,583Net Income 2020: $307,6002020Revenue 2021: $5,628,985Expenses 2021: $5,115,689Net Income 2021: $513,2962021Revenue 2022: $6,571,305Expenses 2022: $6,144,487Net Income 2022: $426,8182022Revenue 2023: $7,793,535Expenses 2023: $7,473,222Net Income 2023: $320,3132023Revenue 2024: $9,482,057Expenses 2024: $9,171,807Net Income 2024: $310,2502024

Highlighted filing

2023

Revenue$7,793,535
Expenses$7,473,222
Net Income$320,313
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 23, 2024
Return Version
2023v5.1
Gross Receipts
$7,793,535
Mission and Program Overview

Mission

Tree trust's mission is to improve the community environment by investing in people by transforming lives and landscapes, our programs provide meaningful opportunities for greening our local community, give youth the chance to experience success, boost their self-confidence, and find positive direction, teach practical job skills to help adults reshape their lives, help neighbors connect with each other and the natural world

To transform lives and landscapes by engaging people to build skills for meaningful careers, inspiring people to plant trees, and making our community a greener, healthier place to live.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,463,372$1,446,320▼ $17,052
Pledges and Grants Receivable$515,225$728,749▲ $213,524
Land, Buildings, and Equipment, Net$481,102$613,465▲ $132,363
Investments in Publicly Traded Securities$445,184$537,569▲ $92,385
Accounts Receivable$454,830$383,110▼ $71,720
Prepaid Expenses and Deferred Charges$82,983$187,832▲ $104,849
Total Assets$3,789,155$4,436,462▲ $647,307
Other Assets Total$346,459$539,417▲ $192,958
Liabilities
Other Liabilities$365,210$554,644▲ $189,434
Accounts Payable and Accrued Expenses$348,954$514,761▲ $165,807
Mortgage Notes Payable Secured by Investment Property$168,508$116,067▼ $52,441
Deferred Revenue$63,950$5,000▼ $58,950
Total Liabilities$946,622$1,190,472▲ $243,850
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,410,833$2,645,617▲ $234,784
Net Assets With Donor Restrictions$431,700$600,373▲ $168,673
Total Net Assets Fund Balance$2,842,533$3,245,990▲ $403,457
Total Liabilities and Net Assets / Fund Balance$3,789,155$4,436,462▲ $647,307

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$613,465$1,392,591$2,006,056
Leasehold Improvements$0$83,245$83,245
Other Assets Org$151,213--
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jared SmithExecutive DirectorFT$122,192$13,326$135,518

Board Members and Trustees

NameTitle
Rhea RochonChair
Michael HuntingtonVice Chair
Larry CrosbyDirector
Gennae FalconerSecretary
Dana BeasleyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Absolutely StumpedStump grinding5009 Overlook Dr, Bloomington, MN 55437$148,828
Revenue and Support

Revenue Composition

Contributions and Grants
$3,156,405
Program Service Revenue
$4,612,470
Investment Income
$16,956
Other Revenue
$7,704
All Other Contributions
$820,842
Change in Net Assets
$320,313

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,793,535
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$83,144
Total Revenue per Audited Statements
$7,876,679
Total Revenue per Form 990
$7,793,535
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,421,411
Other Expenses$3,051,811
Total Fundraising Expense$162,729
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,184,357$388,865$81,373$3,654,595
Other Employee Benefits$293,354$35,186$5,339$333,879
Occupancy$215,241$12,280$4,419$231,940
Payroll Taxes$186,877$33,974$8,352$229,203
Fees for Services Other$99,842$83,011$3,424$186,277
Depreciation Depletion$122,600$11,919$2,900$137,419
Current Officers, Directors, Trustees, and Key Employees-$98,928$36,590$135,518
Insurance$72,877$46,509$1,216$120,602
Travel$85,452$18,054$1,195$104,701
Other Expenses$52,428$14,334$2,036$68,798
Pension Plan Contributions$55,575$11,747$894$68,216
Fees for Services Accounting-$54,437-$54,437
Information Technology$39,204$5,535$639$45,378
All Other Expenses$25,585-$1,261$26,846
Office Expenses$11,043$3,933$1,795$16,771
Advertising$6,090$3,788$3,548$13,426
Fees for Services Legal-$5,993-$5,993
Interest$5,437$310$112$5,859
Total Functional Expenses$6,461,083$849,410$162,729$7,473,222

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,473,222
Total Expenses per Audited Statements$7,473,222
Total Expenses per Form 990$7,473,222
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating lease liability$400,046
Finance lease liability$154,598
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Form 990 is reviewed by the finance and audit committee then is presented to board of directors for review prior to being filed with the Internal Revenue Service.”

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

“Board members and key staff complete a written conflict of interest statement annually and are responsible for disclosing potential conflicts when they arise due to new transactions. This statement is retained in the organization's administrative offices. Disclosure should be made to the Board Chair who shall then bring the matter to the board or appropriate committee. The board or committee will then determine whether the conflict exists and in the case of the existing conflict, whether the contemplated transaction may be authorized as just, fair, and reasonable to Tree Trust. Any person with perceived or actual conflict of interest is excluded from the discussion and approval of such transaction to which the conflict relates. The policy expands to cover all Tree Trust staff. Any potential conflicts at the staff level are reported to the Executive Director. The potential conflicts are then presented to the board by the Executive Director.”

Form 990, Part VI, Section B, line 15

“The process for determining compensation of top management and officers uses comparative data on wages paid to like employees in similar sized and located organizations. This data is reviewed to determine an appropriate level of pay. Potential pay increases from year to year are based on scores on employee performance evaluations.”

Form 990, Part VI, Section C, line 19

“Documents are made available to the public upon request. The Form 990 is also available on GuideStar.”

Filing and Contact Details

Filer

Filer Name
Tree Trust
EIN
41-1291626
Phone
9527673880
Address
1419 Energy Park Dr, St Paul, MN 55108

Signing Officer

Name
Jared Smith
Title
Executive Director
Phone
9527673880
Signed
2024-08-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jared Smith
Formed
1976
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
4
Employees
371
Volunteers
880

Preparer

Firm
Abdo LLP
Address
5201 Eden Ave Ste 250, Edina, MN 55436
Preparer
Hannah M Hugen CPA
Phone
9528359090
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“There have been no changes from the prior year.”

Financial Statement Notes

Part X, Line 2:

“The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and is also exempt from Minnesota franchise and income taxes for related business activities. The Organization performs landscaping services that are subject to tax on unrelated business income and makes estimated quarterly tax payments throughout the year. For fiscal year 2023, there were no income tax expense, accrued interest, or penalties recognized in either the statement of financial poistion or the statement of activities. Tree Trust is required to assess whether it is more likely than not that a tax position will be sustained upon examination of the technical merits of the position assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more-likely-than-not recognition threshold, the benefit of that position is not recognized in the financial statements. Tree Trust has determined there are no amounts to record as assets or liabilities related to uncertain tax positions. Federal returns for the years ended 2020 and beyond remain subject to examination by the Internal Revenue Service.”

Raw XML AppendixShowing 400 of 488 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.

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IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0168508
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0116067
IRS990/NetAssetsOrFundBalancesBOYAmt02842533
IRS990/NetAssetsOrFundBalancesEOYAmt03245990
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt083144
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02410833
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02645617
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt04419
IRS990/OccupancyGrp/ManagementAndGeneralAmt012280
IRS990/OccupancyGrp/ProgramServicesAmt0215241
IRS990/OccupancyGrp/TotalAmt0231940
IRS990/OfficeExpensesGrp/FundraisingAmt01795
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03933
IRS990/OfficeExpensesGrp/ProgramServicesAmt011043
IRS990/OfficeExpensesGrp/TotalAmt016771
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0346459
IRS990/OtherAssetsTotalGrp/EOYAmt0539417
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05339
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035186
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0293354
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0333879
IRS990/OtherExpensesGrp/Desc0Project Materials
IRS990/OtherExpensesGrp/Desc1Equipment
IRS990/OtherExpensesGrp/Desc2Participant Support
IRS990/OtherExpensesGrp/Desc3Dues and Subscriptions
IRS990/OtherExpensesGrp/FundraisingAmt0270
IRS990/OtherExpensesGrp/FundraisingAmt17366
IRS990/OtherExpensesGrp/FundraisingAmt22036
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0751
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt119856
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt214334
IRS990/OtherExpensesGrp/ProgramServicesAmt01285853
IRS990/OtherExpensesGrp/ProgramServicesAmt1567523
IRS990/OtherExpensesGrp/ProgramServicesAmt2151745
IRS990/OtherExpensesGrp/ProgramServicesAmt352428
IRS990/OtherExpensesGrp/TotalAmt01286874
IRS990/OtherExpensesGrp/TotalAmt1594745
IRS990/OtherExpensesGrp/TotalAmt2151745
IRS990/OtherExpensesGrp/TotalAmt368798
IRS990/OtherLiabilitiesGrp/BOYAmt0365210
IRS990/OtherLiabilitiesGrp/EOYAmt0554644
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt07704
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07704
IRS990/OtherRevenueTotalAmt07704
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt081373
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0388865
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03184357
IRS990/OtherSalariesAndWagesGrp/TotalAmt03654595
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt08352
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt033974
IRS990/PayrollTaxesGrp/ProgramServicesAmt0186877
IRS990/PayrollTaxesGrp/TotalAmt0229203
IRS990/PensionPlanContributionsGrp/FundraisingAmt0894
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011747
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt055575
IRS990/PensionPlanContributionsGrp/TotalAmt068216
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0515225
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0728749
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt082983
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0187832
IRS990/PrincipalOfficerNm0Jared Smith
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561700
IRS990/ProgramServiceRevenueGrp/Desc0Landscaping Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01919347
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04612470
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt02693123
IRS990/ProgSrvcAccomActy2Grp/Desc0Community Forestry programs combat emerald ash borer and promote a resilient, thriving urban forest by planting thousands of trees in areas that need them most.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01079269
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0607020
IRS990/ProgSrvcAccomActy3Grp/Desc0Landscape Services directly supports programming with earned income through professional tree care and landscaping services and provides career training in a registered arborist apprenticeship.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02327665
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02731816
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07652
IRS990/PYOtherExpensesAmt02403395
IRS990/PYOtherRevenueAmt0821
IRS990/PYProgramServiceRevenueAmt03831016
IRS990/PYRevenuesLessExpensesAmt0426818
IRS990/PYSalariesCompEmpBnftPaidAmt03741092
IRS990/PYTotalExpensesAmt06144487
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06571305
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0320313
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01312327
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03156405
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02731816
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02717555
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02619103
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02437699
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt013662578
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt016956
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07652
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt033957
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt015142
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt013479
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt087186
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04932261
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt07704
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02300
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt016364
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt04962
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0638
IRS990ScheduleA/OtherIncome170Grp/TotalAmt031968
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92520
IRS990ScheduleA/PublicSupportPY170Pct00.91770
IRS990ScheduleA/PublicSupportTotal170Amt013662578
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03156405
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02731816
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02717555
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02619103
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02437699
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt013662578
IRS990ScheduleA/TotalSupportAmt014767457
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0126477
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0159031
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0290584
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0409633
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0985725
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0613465
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01392591
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02006056
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07473222
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt083245
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt083245
IRS990ScheduleD/NetUnrealizedGainsInvstAmt083144
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0388204
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1151213
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Operating right-of-use asset, net of amortization
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Finance right-of-use asset, net of amortization
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0154598
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1400046
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Finance lease liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Operating lease liability
IRS990ScheduleD/RevenueNotReportedAmt083144
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07793535
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and is also exempt from Minnesota franchise and income taxes for related business activities. The Organization performs landscaping services that are subject to tax on unrelated business income and makes estimated quarterly tax payments throughout the year. For fiscal year 2023, there were no income tax expense, accrued interest, or penalties recognized in either the statement of financial poistion or the statement of activities. Tree Trust is required to assess whether it is more likely than not that a tax position will be sustained upon examination of the technical merits of the position assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more-likely-than-not recognition threshold, the benefit of that position is not recognized in the financial statements. Tree Trust has determined there are no amounts to record as assets or liabilities related to uncertain tax positions. Federal returns for the years ended 2020 and beyond remain subject to examination by the Internal Revenue Service.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0613465
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0539417
IRS990ScheduleD/TotalExpensesPerForm990Amt07473222
IRS990ScheduleD/TotalLiabilityAmt0554644
IRS990ScheduleD/TotalRevenuePerForm990Amt07793535
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07876679
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07473222
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the finance and audit committee then is presented to board of directors for review prior to being filed with the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members and key staff complete a written conflict of interest statement annually and are responsible for disclosing potential conflicts when they arise due to new transactions. This statement is retained in the organization's administrative offices. Disclosure should be made to the Board Chair who shall then bring the matter to the board or appropriate committee. The board or committee will then determine whether the conflict exists and in the case of the existing conflict, whether the contemplated transaction may be authorized as just, fair, and reasonable to Tree Trust. Any person with perceived or actual conflict of interest is excluded from the discussion and approval of such transaction to which the conflict relates. The policy expands to cover all Tree Trust staff. Any potential conflicts at the staff level are reported to the Executive Director. The potential conflicts are then presented to the board by the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The process for determining compensation of top management and officers uses comparative data on wages paid to like employees in similar sized and located organizations. This data is reviewed to determine an appropriate level of pay. Potential pay increases from year to year are based on scores on employee performance evaluations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are made available to the public upon request. The Form 990 is also available on GuideStar.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There have been no changes from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,436,462
Liabilities
$1,190,472
Net assets
$3,245,990
Revenue
$7,793,535
Expenses
$7,473,222
Net income
$320,313
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.04$1.38$3.66$9.48$9.17$0.31
2023Detailed filing. Detailed filing data is available for this year.$4.44$1.19$3.25$7.79$7.47$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.95$2.84$6.57$6.14$0.43
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.68$2.53$5.63$5.12$0.51
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$1.24$1.98$4.78$4.48$0.31
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.71$1.64$4.60$4.22$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.44$1.19$4.63$4.57$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.55$1.17$5.10$5.08$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.53$1.13$4.83$4.93$0.10
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.28$1.20$4.68$4.60$0.08
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.42$1.13$5.32$5.29$0.03
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.51$0.43$1.09$4.24$4.30$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.39$1.12$4.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.42$1.02$4.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.50$1.00$5.31