Civic Intelligence

Tree San Diego

990 • Fiscal year 2024 • EIN 46-5183143

Jan 01, 2024 to Dec 31, 2024 • Filed on May 08, 2025

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

82nd percentile

0.32x

Higher debt load relative to assets than 82% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.43x

Higher debt load relative to revenue than 86% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

29th percentile

-5.0%

Higher net margin than 29% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$102,500

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 14.3% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

43rd percentile

1.4%

Faster asset growth than 43% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-5.7%

Faster revenue growth than 29% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$943,646

Up $13,217 (+1.4%) from 2023

Net Assets

Down

$639,049

Down $35,574 (-5.3%) from 2023

Liabilities

Up

$304,597

Up $48,791 (+19%) from 2023

Revenue

Down

$715,758

Down $43,627 (-5.7%) from 2023

Expenses

Up

$751,322

Up $9,102 (+1.2%) from 2023

Net Income

Down

-$35,564

Down $52,729 (-307%) from 2023

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: $674,6232023Assets 2024: $943,646Liabilities 2024: $304,597Net Assets 2024: $639,0492024

Highlighted filing

2024

Assets$943,646
Liabilities$304,597
Net Assets$639,049

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: $17,1652023Revenue 2024: $715,758Expenses 2024: $751,322Net Income 2024: -$35,5642024

Highlighted filing

2024

Revenue$715,758
Expenses$751,322
Net Income-$35,564
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.1
Gross Receipts
$756,938
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.

Tree San Diego is a 501c3 dedicated to enhancing the quality, density, and sustainability of the regions urban forests for the benefit of all communities and the environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$653,843$817,380▲ $163,537
Accounts Receivable$202,841$106,043▼ $96,798
Land, Buildings, and Equipment, Net$70,265$17,451▼ $52,814
Savings and Temporary Cash Investments$3,480$0▼ $3,480
Prepaid Expenses and Deferred Charges-$1,772-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$930,429$943,646▲ $13,217
Other Assets Total-$1,000-
Liabilities
Other Liabilities$242,583$303,217▲ $60,634
Accounts Payable and Accrued Expenses$13,223$1,380▼ $11,843
Total Liabilities$255,806$304,597▲ $48,791
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$674,623$639,049▼ $35,574
Total Net Assets Fund Balance$674,623$639,049▼ $35,574
Total Liabilities and Net Assets / Fund Balance$930,429$943,646▲ $13,217

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$17,451$47,980$65,431
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elektra FikeExecutive DirectorFT$102,500$102,500

Board Members and Trustees

NameTitle
Scott PaulChairman
Branden WolnerDirector
Joe JohnstonDirector
Mike PalatDirector
Thom PorterDirector
Sidra NarvaezSecretary
Emma HosmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$652,610
Program Service Revenue
$0
Investment Income
$-26,885
Other Revenue
$90,033
All Other Contributions
$154,717
Change in Net Assets
$-35,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$412,264
Salaries, Compensation, and Employee Benefits$339,058
Total Fundraising Expense$12,890
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$197,034--$197,034
Current Officers, Directors, Trustees, and Key Employees$102,600--$102,600
Other Expenses$32,450$44,727$12,890$32,450
All Other Expenses$24,129$1,434-$25,563
Payroll Taxes$22,930--$22,930
Advertising$21,576--$21,576
Fees for Services Accounting-$18,893-$18,893
Depreciation Depletion-$11,634-$11,634
Other Employee Benefits$9,182--$9,182
Office Expenses-$7,739-$7,739
Pension Plan Contributions$7,312--$7,312
Fees for Services Other-$3,854-$3,854
Insurance-$2,722-$2,722
Travel$2,681--$2,681
Conferences and Meetings$2,155--$2,155
Total Functional Expenses$612,398$126,034$12,890$751,322
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,626
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Income$17,626$17,626-$17,626
Total Events$17,626$17,626-$17,626
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$284,440
Payroll Liabilities$18,777
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, 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, Part VI, Section B, Line 12C

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

Form 990, Part VI, Section C, 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
Signed
2025-05-08
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
6

Preparer

Firm
Bret McMillan CPA PC
Address
1012 S Coast Hwy Suite L, Oceanside, CA 92054
Preparer
Bret M McMillan
Phone
6503037499
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt072350
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt157
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt072350
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt157
IRS990/OtherRevenueTotalAmt072407
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0197034
IRS990/OtherSalariesAndWagesGrp/TotalAmt0197034
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt022930
IRS990/PayrollTaxesGrp/TotalAmt022930
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07312
IRS990/PensionPlanContributionsGrp/TotalAmt07312
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01772
IRS990/PrincipalOfficerNm0Scott Paul
IRS990/PriorPeriodAdjustmentsAmt0-10
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0TreeJectory Plus: Treejectory+ offers a paid education and workforce development program serving DAC and low-income communities through urban-forestry focused education, training, and job placement. Treejectory+ provides hands-on, guided experience that leads to viable career opportunities and training in industry best practices from ISA Certified Arborists. This project also includes the tree planting of 150 trees in DAC communities.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0139483
IRS990/ProgSrvcAccomActy3Grp/Desc0Other
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt053380
IRS990/ProgSrvcAccomActyOtherGrp/Desc0National City Urban Forest Processing Facility --- The urban forest processing facility project is an ongoing operation that meets the needs of the wood milling cycle, salvaging thousands of logs. This project also incorporated a tree planting component that committed more than 200 trees to cities with disadvantaged communities affected by urban heat islands. Job training and employment opportunities in the urban forestry sector were also proposed through this project
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt050670
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0684840
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06904
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0436492
IRS990/PYOtherRevenueAmt067641
IRS990/PYRevenuesLessExpensesAmt017165
IRS990/PYSalariesCompEmpBnftPaidAmt0305728
IRS990/PYTotalExpensesAmt0742220
IRS990/PYTotalRevenueAmt0759385
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-35564
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03480
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0934885
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0750985
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0668501
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0562213
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0641421
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03558005
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt014295
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06904
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt034
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt021269
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt057
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01496
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01553
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99360
IRS990ScheduleA/PublicSupportPY170Pct00.99760
IRS990ScheduleA/PublicSupportTotal170Amt03558005
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0934885
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0750985
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0668501
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0562213
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0641421
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03558005
IRS990ScheduleA/TotalSupportAmt03580827
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017451
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt047980
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt065431
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0284440
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt118777
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Revenue
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017451
IRS990ScheduleD/TotalLiabilityAmt0303217
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Fundraising Income
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017626
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017626
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017626
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017626
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017626
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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/ExplanationTxt1The organization regularly and consistently monitors and enforces compliance with the policy via governing documents, conflict of interest from disclosures, regular meetings, board training, required abstention on board votes, expense reports, and review of financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents are made available upon request and can be disseminated through copies or submission via email.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0930429
IRS990/TotalAssetsEOYAmt0943646
IRS990/TotalAssetsGrp/BOYAmt0930429
IRS990/TotalAssetsGrp/EOYAmt0943646
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0652610
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012890
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0126034
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0612398
IRS990/TotalFunctionalExpensesGrp/TotalAmt0751322
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0255806
IRS990/TotalLiabilitiesEOYAmt0304597
IRS990/TotalLiabilitiesGrp/BOYAmt0255806
IRS990/TotalLiabilitiesGrp/EOYAmt0304597
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0674623
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0639049
IRS990/TotalOtherProgSrvcExpenseAmt050670
IRS990/TotalProgramServiceExpensesAmt0612398
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0102500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt045522

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