Trees Forever Inc.

“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.”

“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.”

“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.”

“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.”

“Organization maintains their own website. Governing documents are available to the public upon request or from the iowa secretary of state's office or 3rd party gatekeeper site (i.e. Candid). 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.”

“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.”

“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 2023. 5,158 trees have been planted on street rights-of-way and in parks in the city of cedar rapids since the derecho. Nearly 11,700 affordable trees have been distributed to residents for private land replanting. Education and volunteer outreach programs are also progressing. Trees forever planted approximately another 2,000 trees in the city of des moines in 2023. 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 2023, a total of 49 students were hired with 15 students returning for consecutive seasons. They planted 2,745 trees, watered 28,560 trees, and provided maintenance to 3,219 trees while also receiving valuable training and enhancing their workplace readiness. Trees forever also provides grant funding to encourage community forest improvement: in 2023, 150 projects were awarded funding in communities to plant trees. Overall, more than 10,700 trees were planted in community forests.”

“Landscaping roads & trails: trees forever works with volunteers and leaders to make our communities better places for current and for future generations. We do this by leading planning that results in successful projects. In 2023, 10 communities participated in the visioning process and more than 1,541 volunteers participated more than 2,002 volunteer hours were logged.”

“Line 8 - prior period adjustment explanation during the year ended december 31, 2023, management determined that unconditional promises to give were improperly recorded at december 31, 2022 for contributions promised in 2022. The full balance of unconditional promises to give were recorded as a current asset (realizable within one year) when a material portion was long-term promises to give over a number of years. The consolidated financial statements and notes have been restated to reclassify the long-term promises to give and record a discount to present value. The net effect of the change was a reduction in the contributions with donor restrictions, unconditional promises to give, and ending net assets with donor restrictions by 65,000 for the year ended december 31, 2022.”