Civic Intelligence

Tree San Diego

990 • Fiscal year 2018 • EIN 46-5183143

Jan 01, 2018 to Dec 31, 2018 • Filed on May 02, 2019

2508 Historic Decatur Road 230San Diego, CA 92106

(858) 210-6451

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$283,940

Flat from 2018

Net Assets

Flat

$170,523

Flat from 2018

Liabilities

Flat

$113,417

Flat from 2018

Revenue And Expenses

Revenue

Flat

$657,843

Flat from 2018

Expenses

Flat

$548,042

Flat from 2018

Net Income

Flat

$109,801

Flat from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $6,782Liabilities 2014: $0Net Assets 2014: $6,7822014Assets 2015: $136,075Liabilities 2015: $829Net Assets 2015: $135,2462015Assets 2016: $122,668Liabilities 2016: $55,977Net Assets 2016: $66,6912016Assets 2017: $101,147Liabilities 2017: $40,425Net Assets 2017: $60,7222017Assets 2018: $283,940Liabilities 2018: $113,417Net Assets 2018: $170,5232018Assets 2018: $283,940Liabilities 2018: $113,417Net Assets 2018: $170,5232018Assets 2019: $393,448Liabilities 2019: $189,534Net Assets 2019: $203,9142019Assets 2020: $776,103Liabilities 2020: $538,884Net Assets 2020: $237,2192020Assets 2021: $660,081Liabilities 2021: $288,710Net Assets 2021: $371,3712021Assets 2022: $899,283Liabilities 2022: $258,646Net Assets 2022: $640,6372022Assets 2023: $930,429Liabilities 2023: $255,806Net Assets 2023: $674,6232023

Highlighted filing

2018

Assets$283,940
Liabilities$113,417
Net Assets$170,523

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $21,578Expenses 2014: $14,796Net Income 2014: $6,7822014Revenue 2015: $198,803Expenses 2015: $70,339Net Income 2015: $128,4642015Revenue 2016: $149,028Expenses 2016: $217,583Net Income 2016: -$68,5552016Revenue 2017: $427,522Expenses 2017: $433,491Net Income 2017: -$5,9692017Revenue 2018: $657,843Expenses 2018: $548,042Net Income 2018: $109,8012018Revenue 2018: $657,843Expenses 2018: $548,042Net Income 2018: $109,8012018Revenue 2019: $915,291Expenses 2019: $881,900Net Income 2019: $33,3912019Revenue 2020: $693,421Expenses 2020: $660,116Net Income 2020: $33,3052020Revenue 2021: $689,923Expenses 2021: $555,771Net Income 2021: $134,1522021Revenue 2022: $939,361Expenses 2022: $687,021Net Income 2022: $252,3402022Revenue 2023: $759,385Expenses 2023: $742,220Net Income 2023: $17,1652023

Highlighted filing

2018

Revenue$657,843
Expenses$548,042
Net Income$109,801
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 2, 2019
Return Version
2018v3.1
Gross Receipts
$657,843
Mission and Program Overview

Mission

The purpose of this non-profit corporation is to help build and sustain a healthy environment by utilizing trees as part of the solution to the impacts of urbanization on the quality of our air, water, and other resource systems, and by facilitating and funding related programs, and for related purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$53,329$139,274▲ $85,945
Cash and Non-Interest-Bearing Accounts$12,041$73,282▲ $61,241
Land, Buildings, and Equipment, Net-$65,384-
Savings and Temporary Cash Investments$35,777$6,000▼ $29,777
Total Assets$101,147$283,940▲ $182,793
Liabilities
Accounts Payable and Accrued Expenses$40,425$113,067▲ $72,642
Other Liabilities-$350-
Total Liabilities$40,425$113,417▲ $72,992
Net Assets / Fund Balance
Unrestricted Net Assets$60,722$170,523▲ $109,801
Total Net Assets Fund Balance$60,722$170,523▲ $109,801
Total Liabilities and Net Assets / Fund Balance$101,147$283,940▲ $182,793

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$65,384$777$66,161
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laurie BroedlingFormer Board-$74,438$74,438
Emma HosmerTreasurerPT$12,966$12,966
Anton EndressFormer Board-$6,626$6,626
Melanie ConomikesBoard Member-$1,155$1,155

Board Members and Trustees

NameTitle
Chelsi SpartiBoard Chair
Michael PalatPresident
Chris RoesinkFormer Board
Louise MarquezFormer Board
Mike BostwickFormer Board
Amanda TownselSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$656,610
Program Service Revenue
$0
Investment Income
$17
Other Revenue
$1,216
All Other Contributions
$13,863
Change in Net Assets
$109,801
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$453,912
Salaries, Compensation, and Employee Benefits$94,130
Total Fundraising Expense$12,430
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$127,793$7,082$12,430$147,305
Current Officers, Directors, Trustees, and Key Employees$67,589$26,541-$94,130
Other Expenses$33,317--$33,317
Insurance-$9,201-$9,201
Occupancy-$9,067-$9,067
Travel$5,065--$5,065
Office Expenses$3,553--$3,553
Conferences and Meetings$1,606--$1,606
Depreciation Depletion$777--$777
Fees for Services Accounting-$645-$645
Total Functional Expenses$483,076$52,536$12,430$548,042
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
Credit Card Liab.$350
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

The tax return, as prepared by an independent cpa, is provided to the board of directors for review and approval before submission to applicable governing authorities.

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

The organization regularly and consistently monitors and enforces compliance with the policy via regular meetings, board training, required abstention on board votes, expense reports, and review of financial statements.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request and can be disseminated through copies or submission via email.

Filing and Contact Details

Filer

Filer Name
Tree San Diego
EIN
46-5183143
Phone
8582106451
Address
2508 HISTORIC DECATUR ROAD 230, SAN DIEGO, CA 92106

Signing Officer

Name
Emma Hosmer
Title
Treasurer
Phone
8582106451
Signed
2019-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Palat
Formed
2014
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
6
Employees
0
Volunteers
20

Preparer

Firm
Schonwit & Associates CPA
Address
151 KALMUS DR STE M3A, COSTA MESA, CA 92626-7934
Preparer
Steven Schonwit
Phone
7144371025
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

An amended return is being filed to update general information that was not updated prior to electronic submission: specifically, the total number of voting members was updated, a software glitch not listing all current and prior board members for the year was corrected, the inclusion of a conflict of interest policy (in the affirmative) and description was added, and a small correction to the suite number referenced in the address section was made. There were no changes to the financial information that was submitted.

FORM 990 - ORGANIZATION'S MISSION

The purpose of this non-profit corporation is to help build and sustain a healthy environment by utilizing trees as part of the solution to the impacts of urbanization on the quality of our air, water, and other resource systems, and by facilitating and funding related programs, and for related purposes.

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

The organization has been working with various organizations to contribute toward the environmental and human sustainability, as well as to disseminate information and educate the public about urban trees. Specifically, the organization is working to show how urban trees will beneift residents of san diego county's 18 cities, unicorporated areas, military bases, and indian reservations through education and mutual events staged for the benefit of the public.

Form 990, Part IX, Line 24E

Temporary help 31,172 0 0 tree ambassador 16,894 0 0 professional fees 3,045 0 12,430 equipment/truck rental 14,895 0 0 contract services 12,586 0 0 it monitoring 12,035 0 0 tree watering 11,831 0 0 equip/oper supplies 10,115 0 0 emission tracking 5,571 0 0 modular kiln work 5,500 0 0 computer & internet 0 3,707 0 telephone 0 2,362 0 membership dues & subscr 1,528 0 0 training 1,506 0 0 website 643 0 0 office supplies 0 348 0 bank & on-line charges 0 345 0 postage & delivery 0 175 0 tree monitoring 150 0 0 administrative 0 145 0 water meters & related 140 0 0 tree mapping 108 0 0 language translation 60 0 0 plant site work 14 0 0 total 127,793 7,082 12,430

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt07696
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IRS990ScheduleA/PublicSupportPY170Pct01.00000
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0148969
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt021578
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01443498
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt066161
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0350
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD LIAB.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt065384
IRS990ScheduleD/TotalLiabilityAmt0350
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN AMENDED RETURN IS BEING FILED TO UPDATE GENERAL INFORMATION THAT WAS NOT UPDATED PRIOR TO ELECTRONIC SUBMISSION: SPECIFICALLY, THE TOTAL NUMBER OF VOTING MEMBERS WAS UPDATED, A SOFTWARE GLITCH NOT LISTING ALL CURRENT AND PRIOR BOARD MEMBERS FOR THE YEAR WAS CORRECTED, THE INCLUSION OF A CONFLICT OF INTEREST POLICY (IN THE AFFIRMATIVE) AND DESCRIPTION WAS ADDED, AND A SMALL CORRECTION TO THE SUITE NUMBER REFERENCED IN THE ADDRESS SECTION WAS MADE. THERE WERE NO CHANGES TO THE FINANCIAL INFORMATION THAT WAS SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PURPOSE OF THIS NON-PROFIT CORPORATION IS TO HELP BUILD AND SUSTAIN A HEALTHY ENVIRONMENT BY UTILIZING TREES AS PART OF THE SOLUTION TO THE IMPACTS OF URBANIZATION ON THE QUALITY OF OUR AIR, WATER, AND OTHER RESOURCE SYSTEMS, AND BY FACILITATING AND FUNDING RELATED PROGRAMS, AND FOR RELATED PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS BEEN WORKING WITH VARIOUS ORGANIZATIONS TO CONTRIBUTE TOWARD THE ENVIRONMENTAL AND HUMAN SUSTAINABILITY, AS WELL AS TO DISSEMINATE INFORMATION AND EDUCATE THE PUBLIC ABOUT URBAN TREES. SPECIFICALLY, THE ORGANIZATION IS WORKING TO SHOW HOW URBAN TREES WILL BENEIFT RESIDENTS OF SAN DIEGO COUNTY'S 18 CITIES, UNICORPORATED AREAS, MILITARY BASES, AND INDIAN RESERVATIONS THROUGH EDUCATION AND MUTUAL EVENTS STAGED FOR THE BENEFIT OF THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TAX RETURN, AS PREPARED BY AN INDEPENDENT CPA, IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE SUBMISSION TO APPLICABLE GOVERNING AUTHORITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY VIA REGULAR MEETINGS, BOARD TRAINING, REQUIRED ABSTENTION ON BOARD VOTES, EXPENSE REPORTS, AND REVIEW OF FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND CAN BE DISSEMINATED THROUGH COPIES OR SUBMISSION VIA EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TEMPORARY HELP 31,172 0 0 TREE AMBASSADOR 16,894 0 0 PROFESSIONAL FEES 3,045 0 12,430 EQUIPMENT/TRUCK RENTAL 14,895 0 0 CONTRACT SERVICES 12,586 0 0 IT MONITORING 12,035 0 0 TREE WATERING 11,831 0 0 EQUIP/OPER SUPPLIES 10,115 0 0 EMISSION TRACKING 5,571 0 0 MODULAR KILN WORK 5,500 0 0 COMPUTER & INTERNET 0 3,707 0 TELEPHONE 0 2,362 0 MEMBERSHIP DUES & SUBSCR 1,528 0 0 TRAINING 1,506 0 0 WEBSITE 643 0 0 OFFICE SUPPLIES 0 348 0 BANK & ON-LINE CHARGES 0 345 0 POSTAGE & DELIVERY 0 175 0 TREE MONITORING 150 0 0 ADMINISTRATIVE 0 145 0 WATER METERS & RELATED 140 0 0 TREE MAPPING 108 0 0 LANGUAGE TRANSLATION 60 0 0 PLANT SITE WORK 14 0 0 TOTAL 127,793 7,082 12,430
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990/TravelGrp/TotalAmt05065
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IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092166
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EMMA HOSMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08582106451
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TREE SAN DIEGO
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ReturnHeader/Filer/PhoneNum08582106451
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ReturnHeader/FilingSecurityInformation/IPDt02019-05-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm021:06:25
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330631252
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHONWIT & ASSOCIATES CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0151 KALMUS DR STE M3A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COSTA MESA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0926267934
ReturnHeader/PreparerPersonGrp/PhoneNum07144371025
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN SCHONWIT
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ReturnHeader/ReturnTs02019-05-15T21:06:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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