Civic Intelligence

Tree Care Industry Association Foundation

EIN 59-3828176 • 501(c)3 • Manchester, NH

Profile

To advance education and professional development in the green industry, to disseminate information key to practitioners and consumers about proper tree care, to improve safety and reduce accident rates in the tree care industry, and to engage in all lawful activities consistent with the preceding purpose of the foundation.

670 N Commercial Steet 201Manchester, NH 03101

www.tciaf.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

38th percentile

0.02x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

97th percentile

86%

Higher net margin than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

96th percentile

$346,534

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 97.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

17%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,969,273

Up $440,850 (+12%) from 2023

Liabilities

Down

$78,451

Down $62,676 (-44%) from 2023

Net Assets

Up

$3,890,822

Up $503,526 (+15%) from 2023

Revenue

Up

$356,090

Up $52,908 (+17%) from 2023

Expenses

Down

$48,375

Down $192,496 (-80%) from 2023

Net Income

Up

$307,715

Up $245,404 (+394%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $133,485Liabilities 2010: $53,932Net Assets 2010: $79,5532010Assets 2012: $309,735Liabilities 2012: $76,703Net Assets 2012: $233,0322012Assets 2013: $478,802Liabilities 2013: $37,325Net Assets 2013: $441,4772013Assets 2014: $1,321,782Liabilities 2014: $30,508Net Assets 2014: $1,291,2742014Assets 2016: $2,420,888Liabilities 2016: $44,943Net Assets 2016: $2,375,9452016Assets 2018: $2,798,894Liabilities 2018: $66,853Net Assets 2018: $2,732,0412018Assets 2019: $2,846,965Liabilities 2019: $65,180Net Assets 2019: $2,781,7852019Assets 2020: $3,086,284Liabilities 2020: $48,418Net Assets 2020: $3,037,8662020Assets 2021: $3,428,298Liabilities 2021: $12,666Net Assets 2021: $3,415,6322021Assets 2022: $3,411,187Liabilities 2022: $216,492Net Assets 2022: $3,194,6952022Assets 2023: $3,528,423Liabilities 2023: $141,127Net Assets 2023: $3,387,2962023Assets 2024: $3,969,273Liabilities 2024: $78,451Net Assets 2024: $3,890,8222024

Highlighted filing

2024

Assets$3,969,273
Liabilities$78,451
Net Assets$3,890,822

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0Expenses 2010: $75,5422010Expenses 2012: $107,7552012Expenses 2013: $140,4382013Revenue 2014: $1,018,101Expenses 2014: $134,523Net Income 2014: $883,5782014Revenue 2016: $326,074Expenses 2016: $200,479Net Income 2016: $125,5952016Revenue 2018: $355,497Expenses 2018: $214,529Net Income 2018: $140,9682018Revenue 2019: $385,972Expenses 2019: $266,609Net Income 2019: $119,3632019Revenue 2020: $487,415Expenses 2020: $207,596Net Income 2020: $279,8192020Revenue 2021: $311,362Expenses 2021: $229,786Net Income 2021: $81,5762021Revenue 2022: $487,836Expenses 2022: $206,087Net Income 2022: $281,7492022Revenue 2023: $303,182Expenses 2023: $240,871Net Income 2023: $62,3112023Revenue 2024: $356,090Expenses 2024: $48,375Net Income 2024: $307,7152024

Highlighted filing

2024

Revenue$356,090
Expenses$48,375
Net Income$307,715

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.08$3.89$0.36$0.05$0.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.53$0.14$3.39$0.30$0.24$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.22$3.19$0.49$0.21$0.28
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$0.01$3.42$0.31$0.23$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.05$3.04$0.49$0.21$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$0.07$2.78$0.39$0.27$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.07$2.73$0.36$0.21$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.04$2.38$0.33$0.20$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.32$0.03$1.29$1.02$0.13$0.88
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.04$0.44$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.08$0.23$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.05$0.08$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 9, 2025
Return Version
2023v6.0
Gross Receipts
$680,363
Mission and Program Overview

Mission

To advance education and professional development in the green industry, to disseminate information key to practitioners and consumers about proper tree care, to improve safety and reduce accident rates in the tree care industry, and to engage in all lawful activities consistent with the preceding purpose of the foundation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,236,997$2,630,481▲ $393,484
Savings and Temporary Cash Investments$305,390$1,337,942▲ $1,032,552
Cash and Non-Interest-Bearing Accounts$975,587--
Accounts Receivable$10,449$850▼ $9,599
Total Assets$3,528,423$3,969,273▲ $440,850
Liabilities
Accounts Payable and Accrued Expenses$141,127$78,451▼ $62,676
Total Liabilities$141,127$78,451▼ $62,676
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,966,454$2,339,244▲ $372,790
Net Assets Without Donor Restrictions$1,420,842$1,551,578▲ $130,736
Total Net Assets Fund Balance$3,387,296$3,890,822▲ $503,526
Total Liabilities and Net Assets / Fund Balance$3,528,423$3,969,273▲ $440,850

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,119,559-▲ $287,708$80,377$2,326,890
2022$2,081,144$5,000▲ $107,967$74,552$2,119,559
2021$2,450,845$5,500▼ $326,302$48,899$2,081,144
2020$2,169,020$44,215▲ $296,358$58,748$2,450,845
2019$2,060,618$32,001▲ $135,300$58,899$2,169,020
Compensation and Service Providers

Board Members and Trustees

NameTitle
Noel BoyerChair
David WhitePresident & CEO/Secretary
August HoppeVice Chair
Mundy Wilson PiperPast Trustee
Andy FelixTrustee
Peter SortwellTrustee
Sam Van MaanenTrustee
Scott ProphettTrustee
Eileen DemersPast CFO
Jim HoustonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$162,821
Program Service Revenue
$0
Investment Income
$228,690
Other Revenue
$-35,421
All Other Contributions
$133
Change in Net Assets
$307,715
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,460
Grants and Similar Amounts Paid$21,915
Total Fundraising Expense$1,461
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$20,506-$20,506
Grants to Domestic Individuals$10,973--$10,973
Grants to Domestic Orgs$10,942--$10,942
Travel$2,641--$2,641
Other Expenses$978-$1,461$978
Advertising$576--$576
Office Expenses$298--$298
Total Functional Expenses$26,408$20,506$1,461$48,375
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$71,153
Fundraising Gross Income$35,732
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Asti$172,145$19,950$689$19,261
Golf Tournament$26,275$15,782-$15,782
Total Events$198,420$35,732$71,153$-35,421
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 7A

The Directors of Tree Care Industry Foundation, Inc. are appointed to their positions by virtue of their positions on the Board of Directors of Tree Care Industry Association, Inc. The TCIA Board may appoint up to five (5) additional trustees.

Form 990, Part VI, Section A, line 7B

Amendment of the articles of incorporation and of the bylaws must be approved by the board of directors of the Tree Care Industry Association, Inc. There may be no merger, dissolution, or sale or disposal of all or substantially all of the assets of the Foundation without the approval of the board of directors of the Tree Care Industry Association, Inc.

Form 990, Part VI, Section B, line 11B

Before filing, Form 990 is given to the Board of Trustees for review and questions are solicited.

Form 990, Part VI, Section B, line 12C

Board members and employees are required to notify the organization whenever a potential conflict of interest arises. Policies are reviewed at least once annually.

Form 990, Part VI, Section B, line 15

The Foundation has no employees, however, the TCIA President/CEO gathers comparability data from two sources, one of which is the American Society of Association Executives and provides the data to the Chairman of the Board. The Executive Committee and Board of Directors individually complete a performance review for the President of TCIA. The Executive Committee will compile the results of those reviews and present the information to the entire board. Annual salary adjustment is determined by the Executive Committee and recommended to the board for approval by vote. This shall be based upon salary history, performance, market conditions and the financial position of TCIA. The President/CEO reviews industry and other non-profit comparability data and sets the compensation of other key employees.

Form 990, Part VI, Section C, line 19

The Foundation's governing documents, conflict of interest policy, and Form 990's are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Tree Care Industry
EIN
59-3828176
Phone
6033145380
Address
670 N Commercial Steet 201, Manchester, NH 03101

Signing Officer

Name
David White
Title
President & CEO
Phone
6033145380
Signed
2025-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David White
Formed
2005
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
50

Preparer

Firm
Berry Dunn McNeil & Parker LLC
Address
1000 Elm Street 4th Floor, Manchester, NH 03101
Preparer
Melissa Magoon CPA
Phone
6036697337
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Overhead Expenses not Included on Financials -63,815. Net Assets Adjustment 127,865.

Financial Statement Notes

Part V, Line 4:

During the year ended August 31, 2014, the Foundation established an endowment to support the Arborist Safety Training Institute (ASTI). The purpose of the ASTI is to provide grants for job and safety training to minimize consequent deaths and injuries, and promote overall workforce safety that is critical for the tree care industry. The endowment includes both donor-restricted endowment funds and funds designated by the Board of Directors to function as endowment. As required by U.S. GAAP, net assets associated with endowment funds, including funds designated by the Board of Directors to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions.

Form 990, Part X, Line 33

The Organization's Net Assets per the Financial Statements before intercompany eliminations are $1,261,061. The Organization's Net Assets per the 990 are $3,890,822. The difference is related to certain expenses that have been allocated, for Financial Statement purposes, between the Organization and Tree Care Industry Association, Inc., a related organization. These expenses are not allocated for 990 purposes, as the allocation would not appropriately present the financial situation of each entity when presented separately.

Raw XML AppendixShowing 400 of 586 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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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To advance education and professional development in the green industry, to disseminate information key to practitioners and consumers about proper tree care, to improve safety and reduce accident rates in the tree care industry, and to engage in all lawful activities consistent with the preceding purpose of the foundation.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficeExpensesGrp/TotalAmt0298
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IRS990/OperateHospitalInd00
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IRS990/OtherExpensesGrp/TotalAmt1978
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0David White
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0The Foundation also has other miscellaneous activity intended to support the Tree Care Industry.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03515
IRS990/ProgSrvcAccomActy3Grp/Desc0A Loss Control Program was begun in 2009 to reduce accidents and increase safety in the industry. The Loss Control Program is funded through a payment made by Tree Care Industry Association, Inc. (TCIA) of 50% of the royalties it receives from the ArborMAX Insurance Program.
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0305390
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01337942
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0119100
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0134094
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt010215
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt028261
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0540556
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt054737
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0940489
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt075580
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt070388
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt064821
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt051412
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt054737
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0316938
IRS990ScheduleA/InvestmentIncomeCYPct00.17440
IRS990ScheduleA/InvestmentIncomePYPct00.14740
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt019789
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt019789
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.74920
IRS990ScheduleA/PublicSupportPY509Pct00.79400
IRS990ScheduleA/PublicSupportTotal509Amt01361945
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt028400
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt020700
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt040000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt020000
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0162821
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0287802
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0414588
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0214882
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0400952
IRS990ScheduleA/Total509Grp/TotalAmt01481045
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0238401
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0266294
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0475478
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01817772
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.26910
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02119559
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02326890
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0287708
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02081144
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt05000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02119559
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-326302
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt048899
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt044215
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02450845
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt058748
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02060618
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt032001
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02169020
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0135300
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt058899
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.68073
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0During the year ended August 31, 2014, the Foundation established an endowment to support the Arborist Safety Training Institute (ASTI). The purpose of the ASTI is to provide grants for job and safety training to minimize consequent deaths and injuries, and promote overall workforce safety that is critical for the tree care industry. The endowment includes both donor-restricted endowment funds and funds designated by the Board of Directors to function as endowment. As required by U.S. GAAP, net assets associated with endowment funds, including funds designated by the Board of Directors to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Organization's Net Assets per the Financial Statements before intercompany eliminations are $1,261,061. The Organization's Net Assets per the 990 are $3,890,822. The difference is related to certain expenses that have been allocated, for Financial Statement purposes, between the Organization and Tree Care Industry Association, Inc., a related organization. These expenses are not allocated for 990 purposes, as the allocation would not appropriately present the financial situation of each entity when presented separately.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part X, Line 33
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.05016
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0162688
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IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt010973
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0ASTI Training Awards
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt07
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
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IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
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IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10

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