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 usa, the home depot and assurant. Volunteers contributed more than 34,500 hours of service in fy17 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 are 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 the early years of the campaign and then a loss in the later 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 2013, 2014 and 2015 results due to this accounting standard. However, the 2016 form 990 (fye 16/17) presents a loss with the fourth year of expenses from the prior 2014 capital campaign funding.”

“Donated service expense -8,536.”

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