Civic Intelligence

Tree San Diego

990 • Fiscal year 2020 • EIN 46-5183143

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 07, 2021

PO Box 6324San Diego, CA 92166

(858) 210-6451

Siviq Scores

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

Liabilities / Assets

89th percentile

0.69x

Higher debt load relative to assets than 89% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

88th percentile

0.78x

Higher debt load relative to revenue than 88% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

47th percentile

4.8%

Higher net margin than 47% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

90th percentile

97%

Faster asset growth than 90% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

23rd percentile

-24%

Faster revenue growth than 23% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$776,103

Up $382,655 (+97%) from 2019

Net Assets

Up

$237,219

Up $33,305 (+16%) from 2019

Liabilities

Up

$538,884

Up $349,350 (+184%) from 2019

Revenue

Down

$693,421

Down $221,870 (-24%) from 2019

Expenses

Down

$660,116

Down $221,784 (-25%) from 2019

Net Income

Down

$33,305

Down $86 (-0.3%) 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 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

2020

Assets$776,103
Liabilities$538,884
Net Assets$237,219

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 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

2020

Revenue$693,421
Expenses$660,116
Net Income$33,305
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 7, 2021
Return Version
2020v4.0
Gross Receipts
$693,421
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
Cash and Non-Interest-Bearing Accounts$40,804$376,549▲ $335,745
Accounts Receivable$175,879$233,903▲ $58,024
Land, Buildings, and Equipment, Net$108,868$91,947▼ $16,921
Savings and Temporary Cash Investments$67,897$73,704▲ $5,807
Total Assets$393,448$776,103▲ $382,655
Liabilities
Other Liabilities$64,559$414,397▲ $349,838
Accounts Payable and Accrued Expenses$124,975$124,487▼ $488
Total Liabilities$189,534$538,884▲ $349,350
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$203,914$237,219▲ $33,305
Total Net Assets Fund Balance$203,914$237,219▲ $33,305
Total Liabilities and Net Assets / Fund Balance$393,448$776,103▲ $382,655

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$91,947$30,409$122,356
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott PaulPresident
Amber PreusserBoard Member
Branden WolnerBoard Member
Brenda PattersonBoard Member
Michael PalatBoard Member
Robert CarrBoard Member
Nathan SanfaconSecretary
Emma HosmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$641,421
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$51,995
All Other Contributions
$48,143
Change in Net Assets
$33,305
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$643,798
Salaries, Compensation, and Employee Benefits$16,318
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$173,472$5,315-$178,787
Other Expenses$58,225--$58,225
Insurance-$16,996-$16,996
Depreciation Depletion$16,921--$16,921
Other Salaries and Wages$13,444--$13,444
Fees for Services Accounting-$6,625-$6,625
Fees for Services Legal-$4,788-$4,788
Other Employee Benefits$1,784--$1,784
Payroll Taxes$1,090--$1,090
Total Functional Expenses$626,392$33,724$0$660,116
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$314,397
Federation Loan$100,000
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 edits. The review and edits are consolidated and voted upon for approval, and changes are sent to the cpa for final preparation of returns to be submitted to the applicable governing authorities.

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

The organization regularly and consistently monitors and enforces compliance with the policy via governing documents, conflict of interest form disclousures, 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
PO BOX 6324, SAN DIEGO, CA 92166

Signing Officer

Name
Emma Hosmer
Title
Treasurer
Phone
8582106451
Signed
2021-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Paul
Formed
2014
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
0
Employees
1

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

Tree monitoring 34,725 0 0 mill supervisor 27,395 0 0 temporary help 19,761 0 0 equipment 19,613 0 0 subscriptions/dues/lic. 16,333 0 0 tree & log procurement 13,805 0 0 education & development 6,175 0 0 professional fees 5,787 0 0 it monitoring 5,250 0 0 project supplies 4,831 0 0 carbon farming/biochar 4,158 0 0 arborist 3,334 0 0 modular kiln work 3,159 0 0 community development 3,087 0 0 tree mapping 2,800 0 0 telephone 0 2,584 0 quality assurance 1,550 0 0 computer & internet 0 1,131 0 bank & on-line charges 0 1,029 0 payroll processing fees 933 0 0 training & workshops 485 0 0 tree watering 281 0 0 administrative 0 281 0 office supplies 0 225 0 postage & delivery 0 65 0 tree ambassador 10 0 0 total 173,472 5,315 0

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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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0148969
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED CONTRACTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FEDERATION LOAN
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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 EDITS. THE REVIEW AND EDITS ARE CONSOLIDATED AND VOTED UPON FOR APPROVAL, AND CHANGES ARE SENT TO THE CPA FOR FINAL PREPARATION OF RETURNS TO BE SUBMITTED TO THE APPLICABLE GOVERNING AUTHORITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY VIA GOVERNING DOCUMENTS, CONFLICT OF INTEREST FORM DISCLOUSURES, 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/ExplanationTxt5TREE MONITORING 34,725 0 0 MILL SUPERVISOR 27,395 0 0 TEMPORARY HELP 19,761 0 0 EQUIPMENT 19,613 0 0 SUBSCRIPTIONS/DUES/LIC. 16,333 0 0 TREE & LOG PROCUREMENT 13,805 0 0 EDUCATION & DEVELOPMENT 6,175 0 0 PROFESSIONAL FEES 5,787 0 0 IT MONITORING 5,250 0 0 PROJECT SUPPLIES 4,831 0 0 CARBON FARMING/BIOCHAR 4,158 0 0 ARBORIST 3,334 0 0 MODULAR KILN WORK 3,159 0 0 COMMUNITY DEVELOPMENT 3,087 0 0 TREE MAPPING 2,800 0 0 TELEPHONE 0 2,584 0 QUALITY ASSURANCE 1,550 0 0 COMPUTER & INTERNET 0 1,131 0 BANK & ON-LINE CHARGES 0 1,029 0 PAYROLL PROCESSING FEES 933 0 0 TRAINING & WORKSHOPS 485 0 0 TREE WATERING 281 0 0 ADMINISTRATIVE 0 281 0 OFFICE SUPPLIES 0 225 0 POSTAGE & DELIVERY 0 65 0 TREE AMBASSADOR 10 0 0 TOTAL 173,472 5,315 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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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EMMA HOSMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08582106451
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TREE SAN DIEGO
ReturnHeader/Filer/BusinessNameControlTxt0TREE
ReturnHeader/Filer/EIN0465183143
ReturnHeader/Filer/PhoneNum08582106451
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6324
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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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/PreparationDt02021-10-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN SCHONWIT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-08T14:05:32-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0EMMA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HOSMER
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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