Civic Intelligence

Tree San Diego

990 • Fiscal year 2019 • EIN 46-5183143

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 27, 2020

2508 Historic Decatur Road 230San Diego, CA 92106

(858) 210-6451

Siviq Scores

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

Liabilities / Assets

85th percentile

0.48x

Higher debt load relative to assets than 85% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

0.21x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

50th percentile

3.6%

Higher net margin than 50% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

86th percentile

39%

Faster asset growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

83rd percentile

39%

Faster revenue growth than 83% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Flat

$393,448

Flat from 2019

Net Assets

Flat

$203,914

Flat from 2019

Liabilities

Flat

$189,534

Flat from 2019

Revenue

Flat

$915,291

Flat from 2019

Expenses

Flat

$881,900

Flat from 2019

Net Income

Flat

$33,391

Flat from 2019

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 2019: $393,448Liabilities 2019: $189,534Net Assets 2019: $203,9142019Assets 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

2019

Assets$393,448
Liabilities$189,534
Net Assets$203,914

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 2019: $915,291Expenses 2019: $881,900Net Income 2019: $33,3912019Revenue 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

2019

Revenue$915,291
Expenses$881,900
Net Income$33,391
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 27, 2020
Return Version
2019v5.0
Gross Receipts
$915,291
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$139,274$175,879▲ $36,605
Land, Buildings, and Equipment, Net$65,384$108,868▲ $43,484
Savings and Temporary Cash Investments$6,000$67,897▲ $61,897
Cash and Non-Interest-Bearing Accounts$73,282$40,804▼ $32,478
Total Assets$283,940$393,448▲ $109,508
Liabilities
Accounts Payable and Accrued Expenses$113,067$124,975▲ $11,908
Other Liabilities$350$64,559▲ $64,209
Total Liabilities$113,417$189,534▲ $76,117
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$170,523$203,914▲ $33,391
Total Net Assets Fund Balance$170,523$203,914▲ $33,391
Total Liabilities and Net Assets / Fund Balance$283,940$393,448▲ $109,508

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$108,868$13,488$122,356
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chelsi SpartiBoard Chair
Michael PalatPresident
Nathan SanfaconBoard Member
Scott PaulBoard Member
Amanda TownselSecretary
Emma HosmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$914,291
Program Service Revenue
$0
Investment Income
$78
Other Revenue
$922
All Other Contributions
$5,579
Change in Net Assets
$33,391
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$881,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$271,665$7,092-$278,757
Other Expenses$70,877--$70,877
Occupancy-$34,249-$34,249
Depreciation Depletion$12,711--$12,711
Insurance-$11,876-$11,876
Fees for Services Accounting-$9,415-$9,415
Fees for Services Legal$2,184--$2,184
Conferences and Meetings$367--$367
Total Functional Expenses$819,268$62,632$0$881,900
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
Deferred Contracts$64,559
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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
2020-08-27
Discuss with paid preparer
Yes

Organization Details

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

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 - 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

Modular kiln work 47,521 0 0 education & development 29,505 0 0 quality assurance 25,964 0 0 mill supervisor 24,150 0 0 it monitoring 23,787 0 0 project supplies 21,750 0 0 subscriptions/dues/lic. 14,773 0 0 temporary help 13,014 0 0 website 12,980 0 0 carbon farming 11,185 0 0 training & workshops 8,363 0 0 contract services 7,738 0 0 tree ambassador 7,459 0 0 professional fees 7,016 0 0 mg&a oper expense 5,869 0 0 tree watering 4,051 0 0 computer & internet 0 3,794 0 site parking 2,700 0 0 telephone 0 2,503 0 water purchases 2,038 0 0 tree mapping 1,500 0 0 bank & on-line charges 0 420 0 equipment 302 0 0 administrative 0 198 0 office supplies 0 175 0 postage & delivery 0 2 0 total 271,665 7,092 0

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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0108868
IRS990ScheduleD/TotalLiabilityAmt064559
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1THE 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/ExplanationTxt2THE 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/ExplanationTxt3THE 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/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND CAN BE DISSEMINATED THROUGH COPIES OR SUBMISSION VIA EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MODULAR KILN WORK 47,521 0 0 EDUCATION & DEVELOPMENT 29,505 0 0 QUALITY ASSURANCE 25,964 0 0 MILL SUPERVISOR 24,150 0 0 IT MONITORING 23,787 0 0 PROJECT SUPPLIES 21,750 0 0 SUBSCRIPTIONS/DUES/LIC. 14,773 0 0 TEMPORARY HELP 13,014 0 0 WEBSITE 12,980 0 0 CARBON FARMING 11,185 0 0 TRAINING & WORKSHOPS 8,363 0 0 CONTRACT SERVICES 7,738 0 0 TREE AMBASSADOR 7,459 0 0 PROFESSIONAL FEES 7,016 0 0 MG&A OPER EXPENSE 5,869 0 0 TREE WATERING 4,051 0 0 COMPUTER & INTERNET 0 3,794 0 SITE PARKING 2,700 0 0 TELEPHONE 0 2,503 0 WATER PURCHASES 2,038 0 0 TREE MAPPING 1,500 0 0 BANK & ON-LINE CHARGES 0 420 0 EQUIPMENT 302 0 0 ADMINISTRATIVE 0 198 0 OFFICE SUPPLIES 0 175 0 POSTAGE & DELIVERY 0 2 0 TOTAL 271,665 7,092 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0283940
IRS990/TotalAssetsEOYAmt0393448
IRS990/TotalAssetsGrp/BOYAmt0283940
IRS990/TotalAssetsGrp/EOYAmt0393448
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IRS990/TotalContributionsAmt0914291
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062632
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0819268
IRS990/TotalFunctionalExpensesGrp/TotalAmt0881900
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0113417
IRS990/TotalLiabilitiesEOYAmt0189534
IRS990/TotalLiabilitiesGrp/BOYAmt0113417
IRS990/TotalLiabilitiesGrp/EOYAmt0189534
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0170523
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0203914
IRS990/TotalOtherProgSrvcExpenseAmt015262
IRS990/TotalProgramServiceExpensesAmt0819268
IRS990/TotalRevenueGrp/ExclusionAmt078
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0922
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0915291
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0283940
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0393448
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 6905
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092166
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0TREESANDIEGO.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EMMA HOSMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08582106451
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TREE SAN DIEGO
ReturnHeader/Filer/BusinessNameControlTxt0TREE
ReturnHeader/Filer/EIN0465183143
ReturnHeader/Filer/PhoneNum08582106451
ReturnHeader/Filer/USAddress/AddressLine1Txt02508 HISTORIC DECATUR ROAD 230
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092106
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A5B762D0317FE388EB9DF0F11B725C7F042763F5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A5B762D0317FE388EB9DF0F11B725C7F042763F5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.152.223.54
ReturnHeader/FilingSecurityInformation/IPDt02020-11-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm016:48:43
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/PreparationDt02020-08-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN SCHONWIT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-11-04T16:48:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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