Civic Intelligence

Trees Forever Inc

EIN 42-1419181 • 501(c)3 • Marion, IA

Profile

Trees forever mission is to plant and care for trees and the environment by empowering people, building community and promoting stewardship. Our philosophy has always been to involve people in projects that educate them in ways that ensure long term sustainability. For example, trees planted in participating communities have a survival rate of 91%. Trees forever achieves this through cutting-edge programs and innovative practices. Our trained and experienced staff assists and engages an average of 7,000 volunteers, community leaders and landowners across iowa and illinois with thousands of planting projects each year. We do this by engaging volunteers in thorough planning processes that result in projects with the best chance for success, by providing friendly and knowledgeable assistance to community volunteers and leaders who are interested in planting and caring for trees and natural areas, and by working with rural landowners who are committed to planting strips of land with native

80 W 8th AveMarion, IA 52302

www.treesforever.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.26x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.31x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

32nd percentile

-3.1%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $1M-$5M 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

21st percentile

-5.8%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

9.9%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$4,101,088

Down $253,873 (-5.8%) from 2023

Liabilities

Down

$1,077,286

Down $148,528 (-12%) from 2023

Net Assets

Down

$3,023,802

Down $105,345 (-3.4%) from 2023

Revenue

Up

$3,527,055

Up $317,967 (+9.9%) from 2023

Expenses

Down

$3,635,415

Down $181,012 (-4.7%) from 2023

Net Income

Up

-$108,360

Up $498,979 (+82%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,427,029Liabilities 2010: $1,034,463Net Assets 2010: $1,392,5662010Assets 2011: $1,743,497Liabilities 2011: $771,300Net Assets 2011: $972,1972011Assets 2012: $1,029,143Liabilities 2012: $453,635Net Assets 2012: $575,5082012Assets 2013: $441,774Liabilities 2013: $156,291Net Assets 2013: $285,4832013Assets 2014: $677,983Liabilities 2014: $349,842Net Assets 2014: $328,1412014Assets 2015: $471,936Liabilities 2015: $196,743Net Assets 2015: $275,1932015Assets 2016: $403,881Liabilities 2016: $167,476Net Assets 2016: $236,4052016Assets 2017: $366,546Liabilities 2017: $190,729Net Assets 2017: $175,8172017Assets 2018: $1,020,121Liabilities 2018: $727,486Net Assets 2018: $292,6352018Assets 2019: $1,029,238Liabilities 2019: $705,908Net Assets 2019: $323,3302019Assets 2020: $1,582,126Liabilities 2020: $885,269Net Assets 2020: $696,8572020Assets 2021: $2,919,992Liabilities 2021: $832,746Net Assets 2021: $2,087,2462021Assets 2022: $4,825,508Liabilities 2022: $1,049,072Net Assets 2022: $3,776,4362022Assets 2023: $4,354,961Liabilities 2023: $1,225,814Net Assets 2023: $3,129,1472023Assets 2024: $4,101,088Liabilities 2024: $1,077,286Net Assets 2024: $3,023,8022024

Highlighted filing

2024

Assets$4,101,088
Liabilities$1,077,286
Net Assets$3,023,802

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,955,9182010Expenses 2011: $2,099,1702011Expenses 2012: $1,953,6922012Revenue 2013: $2,027,988Expenses 2013: $2,049,981Net Income 2013: -$21,9932013Revenue 2014: $2,164,309Expenses 2014: $2,121,651Net Income 2014: $42,6582014Revenue 2015: $2,291,059Expenses 2015: $2,344,007Net Income 2015: -$52,9482015Revenue 2016: $2,180,596Expenses 2016: $2,219,384Net Income 2016: -$38,7882016Revenue 2017: $1,962,053Expenses 2017: $2,022,642Net Income 2017: -$60,5892017Revenue 2018: $1,919,921Expenses 2018: $1,803,103Net Income 2018: $116,8182018Revenue 2019: $1,834,495Expenses 2019: $1,803,800Net Income 2019: $30,6952019Revenue 2020: $2,367,079Expenses 2020: $2,003,822Net Income 2020: $363,2572020Revenue 2021: $4,619,132Expenses 2021: $3,244,176Net Income 2021: $1,374,9562021Revenue 2022: $5,015,732Expenses 2022: $3,547,774Net Income 2022: $1,467,9582022Revenue 2023: $3,209,088Expenses 2023: $3,816,427Net Income 2023: -$607,3392023Revenue 2024: $3,527,055Expenses 2024: $3,635,415Net Income 2024: -$108,3602024

Highlighted filing

2024

Revenue$3,527,055
Expenses$3,635,415
Net Income-$108,360

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.10$1.08$3.02$3.53$3.64$0.11
2023Summary only. Only limited summary data is available for this year.$4.35$1.23$3.13$3.21$3.82$0.61
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.83$1.05$3.78$5.02$3.55$1.47
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$0.83$2.09$4.62$3.24$1.37
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.89$0.70$2.37$2.00$0.36
2019Summary only. Only limited summary data is available for this year.$1.03$0.71$0.32$1.83$1.80$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.73$0.29$1.92$1.80$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.19$0.18$1.96$2.02$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.17$0.24$2.18$2.22$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.20$0.28$2.29$2.34$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.35$0.33$2.16$2.12$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.44$0.16$0.29$2.03$2.05$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.45$0.58$1.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.77$0.97$2.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$1.03$1.39$1.96
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 12, 2023
Return Version
2022v5.0
Gross Receipts
$5,015,732
Mission and Program Overview

Mission

Trees forever mission is to plant and care for trees and the environment by empowering people, building community and promoting stewardship. Our philosophy has always been to involve people in projects that educate them in ways that ensure long term sustainability. For example, trees planted in participating communities have a survival rate of 91%. Trees forever achieves this through cutting-edge programs and innovative practices. Our trained and experienced staff assists and engages an average of 7,000 volunteers, community leaders and landowners across iowa and illinois with thousands of planting projects each year. We do this by engaging volunteers in thorough planning processes that result in projects with the best chance for success, by providing friendly and knowledgeable assistance to community volunteers and leaders who are interested in planting and caring for trees and natural areas, and by working with rural landowners who are committed to planting strips of land with native

Trees forever mission is to plant and care for trees and the environment by empowering people, building community, and promoting stewardship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$434,913$1,839,171▲ $1,404,258
Cash and Non-Interest-Bearing Accounts$1,802,637$1,636,679▼ $165,958
Land, Buildings, and Equipment, Net$642,851$1,301,724▲ $658,873
Prepaid Expenses and Deferred Charges$39,483$46,635▲ $7,152
Accounts Receivable$108$1,299▲ $1,191
Total Assets$2,919,992$4,825,508▲ $1,905,516
Liabilities
Accounts Payable and Accrued Expenses$96,278$398,388▲ $302,110
Mortgage Notes Payable Secured by Investment Property$326,124$296,486▼ $29,638
Grants Payable$319,346$179,198▼ $140,148
Unsecured Notes Loans Payable-$80,000-
Deferred Revenue$56,397$54,814▼ $1,583
Escrow Account Liability$34,601$40,186▲ $5,585
Total Liabilities$832,746$1,049,072▲ $216,326
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,703,517$2,937,771▲ $1,234,254
Net Assets Without Donor Restrictions$383,729$838,665▲ $454,936
Total Net Assets Fund Balance$2,087,246$3,776,436▲ $1,689,190
Total Liabilities and Net Assets / Fund Balance$2,919,992$4,825,508▲ $1,905,516

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,052,304$64,041$1,116,345
Equipment$125,940$126,468$252,408
Land$111,100-$111,100
Other Land Buildings$12,380$44,509$56,889

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$607,476$30,268▼ $76,060-$549,805
2021$453,466$116,602▲ $55,299$-1,374$607,476
2020$433,895$4,693▲ $30,345$-1,407$453,466
2019$390,962$6,613▲ $47,944$-1,427$432,300
2018$402,271$24,312▼ $15,067$-122,198$268,776
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kiley MillerPresident &FT$130,975$5,239$136,214
Jerry FannonCFOFT$76,458$7,180$83,638
Lisa WilliamsStaff RepFT$66,919$4,694$71,613
Jeff JensenStaff RepFT$61,370$4,448$65,818
Emily EhleyStaff RepFT$46,013$4,165$50,178
Debbie FluegelStaff RepFT$42,659$5,467$48,126

Board Members and Trustees

NameTitle
Teri Gibson CoplerChair
Chuck SpencerVice Chair/s
Abram Carls Resigned 122021Board Member
Chris HensleyBoard Member
Dave BlankenshipBoard Member
Doug BoeBoard Member
Lori TomasekBoard Member
Lynn ManternachBoard Member
Margo UnderwoodBoard Member
Mike Simonson Resigned 122021Board Member
Robin SempfBoard Member
Scott PackardBoard Member
Shirley WelteBoard Member
Tom HaddenBoard Member
Nancy Duncan Resigned 122021Former Exec
Shannon Ramsay Resigned 72021Former Presi
Deb Powers Joined 72023Interim CEO
Tracy PetersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,010,861
Program Service Revenue
$1,002,447
Investment Income
$1,806
Other Revenue
$618
All Other Contributions
$3,138,389
Change in Net Assets
$1,467,958

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,015,603
Revenue Not Reported on Financial Statements
$129
Revenue Not Reported on Form 990
$221,232
Total Revenue per Audited Statements
$5,236,835
Total Revenue per Form 990
$5,015,732
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,400,860
Other Expenses$1,316,435
Grants and Similar Amounts Paid$830,479
Total Fundraising Expense$263,182
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$836,266-$1,206$837,472
Grants to Domestic Orgs$830,479--$830,479
Current Officers, Directors, Trustees, and Key Employees$224,314$145,612$85,661$455,587
Conferences and Meetings$108,101$4,111$20,583$132,795
Office Expenses$81,823$13,896$19,845$115,564
Payroll Taxes$88,420$6,404$12,977$107,801
Travel$77,235$1,537$5,922$84,694
Advertising$43,522$2,252$33,020$78,794
Fees for Services Accounting$35,095$10,371$13,296$58,762
Depreciation Depletion$38,016$11,701$4,982$54,699
Other Expenses$36,677$3,132$1,333$41,142
Occupancy$28,164$5,821$2,478$36,463
Fees for Services Lobbying$8,229$2,432$3,117$13,778
Interest-$129-$129
Total Functional Expenses$3,037,044$247,548$263,182$3,547,774

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,547,774
Expenses per Audited Statements$3,547,645
Total Expenses per Audited Statements$3,547,645
Expenses Not Reported on Financial Statements$129
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of Belle PlaineBelle Plaine, IAGovTree Planting Proj.$17,000
City of EldridgeEldridge, IAGovTree Planting Proj.$12,000
Mid-iowa CouncilDes Moines, IA501c3Tree Planting Proj.$12,000
City of MarshalltownMarshalltown, IAGovTree Planting Proj$11,855
Muscatine Branching OutMuscatine, IA501c3Tree Planting Proj.$11,050
Marion Parks & RecreationMarion, IAGovTree Planting Projec$10,000
Waverly Trees ForeverWaverly, IA501c3Tree Project$8,500
Council Bluffs Trees ForeverCouncil Bluffs, IA501c3Tree Planting Proj.$6,000
City of MaquoketaMaquoketa, IAGovTree Planting Proj$5,500
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
Yes
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Board of directors was provided draft of 990 for review at board meeting with time for review and discussion with auditor and tax preparer prior to filing. Finance committee given authority by the board for final approval which was obtained before submission.

Form 990, Page 6, Part VI, Line 12C

The organization annually requires the officers and directors to review the conflict of interest policy, and reminds them of the requirement to disclose any conflict of interest. Organization is small enough that noncompliance would be recognized easily.

Form 990, Page 6, Part VI, Line 15A

Compensation is compared to similar positions in the local market. Trees forever participates in salary surveys in related industries in order to obtain reports and benchmark data.

Form 990, Page 6, Part VI, Line 15B

Compensation is compared to similar positions in the local market. Trees forever participates in salary surveys in related industries in order to obtain reports and benchmark data.

Form 990, Page 6, Part VI, Line 19

Organization maintains their own website. Governing documents are available to the public upon request or from the iowa secretary of state's office. Policies are available upon request. The most current financial statements (audit) is available on the trees forever website. The most current 990 is available on the trees forever website.

Filing and Contact Details

Filer

Filer Name
Trees Forever Inc
EIN
42-1419181
Phone
3193730650
Address
80 W 8TH AVE, MARION, IA 52302

Signing Officer

Name
Deb Powers Joined 72023
Title
Interim CEO
Phone
3193730650
Signed
2023-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deb Powers Joined 72023
Formed
1989
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
13
Employees
85
Volunteers
4,468

Preparer

Firm
Forge Financial & Management Consulting
Address
1245 JORDAN CREEK PKWY STE 100, WEST DES MOINES, IA 50266-2343
Preparer
Ross Vanlaar CPA
Phone
5156203050
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Trees forever mission is to plant and care for trees and the environment by empowering people, building community and promoting stewardship. Our philosophy has always been to involve people in projects that educate them in ways that ensure long term sustainability. For example, trees planted in participating communities have a survival rate of 91%. Trees forever achieves this through cutting-edge programs and innovative practices. Our trained and experienced staff assists and engages an average of 7,000 volunteers, community leaders and landowners across iowa and illinois with thousands of planting projects each year. We do this by engaging volunteers in thorough planning processes that result in projects with the best chance for success, by providing friendly and knowledgeable assistance to community volunteers and leaders who are interested in planting and caring for trees and natural areas, and by working with rural landowners who are committed to planting strips of land with native trees and prairie plant species for the multiple benefits these plants provide them and the larger community. Metrics of accomplishments for each program area are available by viewing our annual report at treesforever.org.

Form 990, Page 2, Part III, Line 4A

Growing community forests: trees forever helps communities grow and care for their community forests by providing grant funding with friendly and knowledgeable assistance to volunteers and leaders who are interested in planting and caring for trees and natural areas. Trees forever provides assistance with disaster preparedness planning and recovery. The massive recovery effort that began after the august 2020 derecho that struck iowa and illinois continued in 2022. 4,247 trees have been planted on street rights-of-way and in parks in the city of cedar rapids since the derecho. Approximately 10,000 trees have been distributed affordably to residents for private land replanting. Education and volunteer outreach programs are also progressing. Elsewhere, trees forever planted approximately 2,000 trees in the city of des moines. Trees forever will continue to lead the replanting effort, particularly in cedar rapids, the city with the greatest number of tree loss and damage. Trees forever is helping prepare teenagers in iowa for the future workforce through growing futures. Through this youth employment program, high school students in des moines and cedar rapids are hired to plant and care for public trees. In 2022, 69 students planted 2,896 trees, watered 15,661 trees, and provided maintenance to 1,185 trees while also receiving valuable training while enhancing their workplace readiness. Providing grant funding to encourage community forest improvement: in 2022, 148 projects were awarded funding in communities to plant trees. More than 9,200 trees were planted in community forests.

Form 990, Page 2, Part III, Line 4D

Landscaping roads & trails: trees forever works with volunteers and leaders to make our communities better places for today and for future generations. We do this by leading planning that results in successful projects. In 2022, 10 communities participated in visioning process and more than 1,690 volunteers participated with more than 2,314 hours.

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

Trees forever acts as the fiscal agent for several entities who's activities are consistent with trees forever's purpose and mission.

Schedule D, Page 2, Part V, Line 4

The intended use of the endowment funds is to support the operating activities of the organization as deemed necessary by the board of directors.

Schedule D, Page 3, Part X

Footnote from consolidated audit report: the entities are nonprofit organizations as described in section 501(c)(3) of the internal revenue code and are exempt from federal and state income taxes. The entities are subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 811 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/ActivityOrMissionDesc0TREES FOREVER MISSION IS TO PLANT AND CARE FOR TREES AND THE ENVIRONMENT BY EMPOWERING PEOPLE, BUILDING COMMUNITY, AND PROMOTING STEWARDSHIP.
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IRS990/Desc0GROWING COMMUNITY FORESTS: TREES FOREVER HELPS COMMUNITIES GROW AND CARE FOR THEIR COMMUNITY FORESTS BY PROVIDING GRANT FUNDING WITH FRIENDLY AND KNOWLEDGEABLE ASSISTANCE TO VOLUNTEERS AND LEADERS WHO ARE INTERESTED IN PLANTING AND CARING FOR TREES AND NATURAL AREAS. TREES FOREVER PROVIDES ASSISTANCE WITH DISASTER PREPAREDNESS PLANNING AND RECOVERY. THE MASSIVE RECOVERY EFFORT THAT BEGAN AFTER THE AUGUST 2020 DERECHO THAT STRUCK IOWA AND ILLINOIS CONTINUED IN 2022. 4,247 TREES HAVE BEEN PLANTED ON STREET RIGHTS-OF-WAY AND IN PARKS IN THE CITY OF CEDAR RAPIDS SINCE THE DERECHO. APPROXIMATELY 10,000 TREES HAVE BEEN DISTRIBUTED AFFORDABLY TO RESIDENTS FOR PRIVATE LAND REPLANTING. EDUCATION AND VOLUNTEER OUTREACH PROGRAMS ARE ALSO PROGRESSING. ELSEWHERE, TREES FOREVER PLANTED APPROXIMATELY 2,000 TREES IN THE CITY OF DES MOINES. TREES FOREVER WILL CONTINUE TO LEAD THE REPLANTING EFFORT, PARTICULARLY IN CEDAR RAPIDS, THE CITY WITH THE GREATEST NUMBER OF TREE LOSS AND DAMAGE. TREES FOREVER IS HELPING PREPARE TEENAGERS IN IOWA FOR THE FUTURE WORKFORCE THROUGH GROWING FUTURES. THROUGH THIS YOUTH EMPLOYMENT PROGRAM, HIGH SCHOOL STUDENTS IN DES MOINES AND CEDAR RAPIDS ARE HIRED TO PLANT AND CARE FOR PUBLIC TREES. IN 2022, 69 STUDENTS PLANTED 2,896 TREES, WATERED 15,661 TREES, AND PROVIDED MAINTENANCE TO 1,185 TREES WHILE ALSO RECEIVING VALUABLE TRAINING WHILE ENHANCING THEIR WORKPLACE READINESS. PROVIDING GRANT FUNDING TO ENCOURAGE COMMUNITY FOREST IMPROVEMENT: IN 2022, 148 PROJECTS WERE AWARDED FUNDING IN COMMUNITIES TO PLANT TREES. MORE THAN 9,200 TREES WERE PLANTED IN COMMUNITY FORESTS.
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