Civic Intelligence

The Willow Tree Fund

990PF • Fiscal year 2024 • EIN 46-7468137

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 29, 2025

CO Hemenway Barnespo Box 961209Boston, MA 02196-1209

(617) 227-7940

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • $5M-$10M nonprofits • Source year 2024

Net Margin

1st percentile

-1659%

Higher net margin than 1% of similar nonprofits.

2024 filings • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$7,435

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2024 filings • $5M-$10M nonprofits • Source year 2024

Asset Growth

6th percentile

-16%

Faster asset growth than 6% of similar nonprofits.

2024 filings • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-45%

Faster revenue growth than 6% of similar nonprofits.

2024 filings • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$7,340,576

Down $1,414,396 (-16%) from 2023

Net Assets

Down

$7,340,576

Down $1,414,396 (-16%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Down

$119,611

Down $99,657 (-45%) from 2023

Expenses

Up

$2,103,918

Up $2,017,766 (+2342%) from 2023

Net Income

Down

-$1,984,307

Down $2,117,423 (-1591%) from 2023

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2014: $10,208,436Liabilities 2014: $02014Assets 2015: $10,264,276Liabilities 2015: $0Net Assets 2015: $10,264,2762015Assets 2016: $10,137,482Liabilities 2016: $0Net Assets 2016: $10,137,4822016Assets 2017: $15,278,898Liabilities 2017: $0Net Assets 2017: $15,278,8982017Assets 2018: $19,849,644Liabilities 2018: $750Net Assets 2018: $19,848,8942018Assets 2019: $19,028,089Liabilities 2019: $750Net Assets 2019: $19,027,3392019Assets 2020: $13,931,824Liabilities 2020: $750Net Assets 2020: $13,931,0742020Assets 2021: $12,605,168Liabilities 2021: $778Net Assets 2021: $12,604,3902021Assets 2022: $8,629,849Liabilities 2022: $412Net Assets 2022: $8,629,4372022Assets 2023: $8,754,972Liabilities 2023: $0Net Assets 2023: $8,754,9722023Assets 2024: $7,340,576Liabilities 2024: $0Net Assets 2024: $7,340,5762024

Highlighted filing

2024

Assets$7,340,576
Liabilities$0
Net Assets$7,340,576

Operations Trend

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

$15M$10M$5.0M$0-$5.0M-$10MRevenue 2014: $10,226,735Expenses 2014: $18,299Net Income 2014: $10,208,4362014Revenue 2015: $369,192Expenses 2015: $354,955Net Income 2015: $14,2372015Revenue 2016: $387,233Expenses 2016: $548,396Net Income 2016: -$161,1632016Revenue 2017: $5,561,410Expenses 2017: $547,189Net Income 2017: $5,014,2212017Revenue 2018: $5,347,898Expenses 2018: $1,045,042Net Income 2018: $4,302,8562018Revenue 2019: $3,996,385Expenses 2019: $4,817,940Net Income 2019: -$821,5552019Revenue 2020: $5,713,042Expenses 2020: $11,474,531Net Income 2020: -$5,761,4892020Revenue 2021: $497,869Expenses 2021: $1,941,767Net Income 2021: -$1,443,8982021Revenue 2022: $227,003Expenses 2022: $4,838,841Net Income 2022: -$4,611,8382022Revenue 2023: $219,268Expenses 2023: $86,152Net Income 2023: $133,1162023Revenue 2024: $119,611Expenses 2024: $2,103,918Net Income 2024: -$1,984,3072024

Highlighted filing

2024

Revenue$119,611
Expenses$2,103,918
Net Income-$1,984,307
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 29, 2025
Return Version
2024v5.1
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
PERSIS BARRON LEVYTrustee-$7,435-$7,435
TRACY WILLIAMS BARRONTrustee-$0--
Filing and Contact Details

Filer

Filer Name
The Willow Tree Fund
EIN
46-7468137
Phone
6172277940
Address
CO HEMENWAY BARNESPO BOX 961209, BOSTON, MA 02196-1209

Signing Officer

Name
Persis Barron
Title
Trustee
Phone
6172277940
Signed
2025-04-29
Discuss with paid preparer
Yes

Preparer

Firm
Hemenway & Barnes Llp
Address
75 STATE STREET, BOSTON, MA 02109-1466
Preparer
Yuping Zhang CPA
Phone
6172277940
Raw XML Appendix391 raw XML fields

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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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt3GENERAL OPERATING SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt4GENERAL OPERATING SUPPORT
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt2PROTECT DEMOCRACY PROJECT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt3THE AMERICAN INDEPENDENT FOUNDATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt4VOTO LATINO FOUNDATION
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt3PUBLIC CHARITY
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt3455 MASSACHUSETTS AVE NW STE 600
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt41300 L ST NW STE 975
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IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt0521316
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IRS990PF/UndistributedIncomeGrp/Taxable2Amt00
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OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt2424
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OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt00
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OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt30
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt40
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OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt2424
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt34500
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt4551
OtherIncomeSchedule2/OtherIncomeDetail/AdjustedNetIncomeAmt08345
OtherIncomeSchedule2/OtherIncomeDetail/Desc0US TREASURY - 2023 OVERPAYMENT CREDITED TO 2024 ESTIMATED TAX
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OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt08345
OtherIncreasesSchedule/OtherIncreasesDetail/Amt0569911
OtherIncreasesSchedule/OtherIncreasesDetail/Desc0ADJUST BOOK VALUE - PROPERTY/QUALIFYING DISTRIBUTIONS AT FMV
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt029122
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt14948
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt0PRIME BUCHHOLZ - INVESTMENT MANAGEMENT FEES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt1HEMENWAY & BARNES - TAX PREPARATION
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TaxesSchedule/TaxesDetail/Amt05446
TaxesSchedule/TaxesDetail/Amt18345
TaxesSchedule/TaxesDetail/CategoryTxt0FOREIGN TAXES WITHHELD ON FOREIGN DIVIDENDS
TaxesSchedule/TaxesDetail/CategoryTxt1FEDERAL EXCISE TAX - 2023 OVERPAYMENT CREDITED TO 2024 ESTIMATED TAX
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TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt10
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt05446
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt10
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PERSIS BARRON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06172277940
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE WILLOW TREE FUND
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0467468137
ReturnHeader/Filer/PhoneNum06172277940
ReturnHeader/Filer/USAddress/AddressLine1Txt0CO HEMENWAY BARNESPO BOX 961209
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0041433295
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEMENWAY & BARNES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt075 STATE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0021091466
ReturnHeader/PreparerPersonGrp/PhoneNum06172277940
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0YUPING ZHANG CPA
ReturnHeader/ReturnTs02025-04-30T10:28:36-05:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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