Trees Atlanta Inc.

“Organization's process to review form 990 - the executive committee of the board of directors will review and approve the form 990 prior to submitting the form to the irs.”

“Enforcement of conflicts policy - officers, directors, and employees are required annually to disclose interest that could give rise to conflicts.”

“The human resource/compensation committee recommended salaries based on data from the georgia center for non-profits regarding non-profit salaries and wages to ensure consistency with the environmental non-profit sector. These results were presented and approved by the full board of directors.”

“Governing documents disclosure explanation - governing documents, policies and audited financial statements are available upon request.”

“Trees atlanta works with an active volunteer corps of approximately 1,500 people. Our volunteers are caring citizens from all over atlanta and include groups of individuals from atlanta's universities such as morehouse, georgia state, emory, georgia tech, and spelman and the business community including ups, kaiser permanente, mercedes-benz, the home depot and the coca-cola company. Volunteers contributed more than 30,000 hours of service in fy16 to plant and care for young shade trees throughout metro-atlanta. Trees atlanta's capital campaigns have funded transformational program expansion and tree planting projects, like the treehouse education center and the installation of the atlanta beltline arboretum. Non-profit accounting records the total revenues from the campaign during the year funds were received. However, the expenses are recorded in the year of the actual expenses. As a result, the form 990 will present a significant profit in years one and two of the campaign and then a loss in the following years due to the prior recognition of campaign revenue but the current recognition of campaign funded program expenses. In 2014, trees atlanta launched a capital campaign which produced a significant profit in the 2014 and 2015 results due to this accounting standard. However, the 2013 and 2012 form 990s presented losses with the second and third years of expenses from the prior 2011 capital campaign.”

“Consultants: program service expenses 25,209. Management and general expenses 39,748. Fundraising expenses 0. Total expenses 64,957. Invasive removal: program service expenses 34,848. Management and general expenses 0. Fundraising expenses 0. Total expenses 34,848. Contractors: program service expenses 25,757. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,757. Auto & truck expense: program service expenses 25,518. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,518. Newsletter: program service expenses 15,261. Management and general expenses 1,832. Fundraising expenses 6,704. Total expenses 23,797. Professional development: program service expenses 5,520. Management and general expenses 7,955. Fundraising expenses 0. Total expenses 13,475. Special events exp: program service expenses 3,315. Management and general expenses 7,572. Fundraising expenses 0. Total expenses 10,887. Service fees: program service expenses 0. Management and general expenses 9,070. Fundraising expenses 0. Total expenses 9,070. Delivery fees: program service expenses 4,213. Management and general expenses 3,254. Fundraising expenses 260. Total expenses 7,727. Other fundraising: program service expenses 0. Management and general expenses 0. Fundraising expenses 7,710. Total expenses 7,710. Miscellaneous: program service expenses 0. Management and general expenses 6,191. Fundraising expenses 0. Total expenses 6,191. Dues and subscriptions: program service expenses 2,768. Management and general expenses 1,920. Fundraising expenses 0. Total expenses 4,688. Volunteer appreciation: program service expenses 4,234. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,234. Staff appreciation: program service expenses 1,509. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,509. Equipment leasing fees: program service expenses 0. Management and general expenses 1,425. Fundraising expenses 0. Total expenses 1,425. Website: program service expenses 0. Management and general expenses 875. Fundraising expenses 0. Total expenses 875. Meals and entertainment: program service expenses 0. Management and general expenses 863. Fundraising expenses 0. Total expenses 863. Exhibitor fees: program service expenses 451. Management and general expenses 0. Fundraising expenses 0. Total expenses 451. Licenses and permits: program service expenses 0. Management and general expenses 21. Fundraising expenses 0. Total expenses 21.”

“Donated service expense -9,597.”

“The board of directors assumes responsibility for oversight of the audit and selection of an independent auditor.”