Civic Intelligence

Trees Foundation

EIN 68-0259810 • 501(c)3 • Redway, CA

Profile

Trees Foundation mission is to restore the ecological integrity of California's North Coast by empowering & assisting regional community based efforts that promote healthy land stewardship.

PO Box 2202Redway, CA 95560

treesfoundation.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

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

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

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

Net Margin

51st percentile

4.8%

Higher net margin than 51% of similar nonprofits.

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

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

46th percentile

1.5%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

4th percentile

-65%

Faster revenue growth than 4% of similar nonprofits.

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

Assets

Up

$917,014

Up $13,472 (+1.5%) from 2023

Liabilities

Down

$2,655

Down $1,760 (-40%) from 2023

Net Assets

Up

$914,359

Up $15,232 (+1.7%) from 2023

Revenue

Down

$319,188

Down $580,919 (-65%) from 2023

Expenses

Down

$303,956

Down $143,981 (-32%) from 2023

Net Income

Down

$15,232

Down $436,938 (-97%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $163,735Liabilities 2011: $472Net Assets 2011: $163,2632011Assets 2012: $140,879Liabilities 2012: $1,2772012Assets 2013: $155,832Liabilities 2013: $3,7692013Assets 2014: $150,464Liabilities 2014: $4,728Net Assets 2014: $145,7362014Assets 2015: $174,726Liabilities 2015: $1,049Net Assets 2015: $173,6772015Assets 2016: $188,925Liabilities 2016: $1,405Net Assets 2016: $187,5202016Assets 2017: $179,199Liabilities 2017: $2,7012017Assets 2018: $194,015Liabilities 2018: $20,951Net Assets 2018: $173,0642018Assets 2019: $246,998Liabilities 2019: $6,287Net Assets 2019: $240,7112019Assets 2020: $313,558Liabilities 2020: $8,815Net Assets 2020: $304,7432020Assets 2021: $434,314Liabilities 2021: $5,276Net Assets 2021: $429,0382021Assets 2022: $448,312Liabilities 2022: $1,355Net Assets 2022: $446,9572022Assets 2023: $903,542Liabilities 2023: $4,415Net Assets 2023: $899,1272023Assets 2024: $917,014Liabilities 2024: $2,655Net Assets 2024: $914,3592024

Highlighted filing

2024

Assets$917,014
Liabilities$2,655
Net Assets$914,359

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $219,988Expenses 2011: $164,057Net Income 2011: $55,9312011Revenue 2012: $122,841Expenses 2012: $146,502Net Income 2012: -$23,6612012Revenue 2013: $159,762Expenses 2013: $147,301Net Income 2013: $12,4612013Revenue 2014: $246,729Expenses 2014: $253,056Net Income 2014: -$6,3272014Revenue 2015: $199,798Expenses 2015: $171,858Net Income 2015: $27,9402015Revenue 2016: $216,900Expenses 2016: $203,057Net Income 2016: $13,8432016Revenue 2017: $193,892Expenses 2017: $204,914Net Income 2017: -$11,0222017Revenue 2018: $324,188Expenses 2018: $327,622Net Income 2018: -$3,4342018Revenue 2019: $242,729Expenses 2019: $175,082Net Income 2019: $67,6472019Revenue 2020: $268,449Expenses 2020: $204,417Net Income 2020: $64,0322020Revenue 2021: $389,361Expenses 2021: $265,066Net Income 2021: $124,2952021Revenue 2022: $606,455Expenses 2022: $588,536Net Income 2022: $17,9192022Revenue 2023: $900,107Expenses 2023: $447,937Net Income 2023: $452,1702023Revenue 2024: $319,188Expenses 2024: $303,956Net Income 2024: $15,2322024

Highlighted filing

2024

Revenue$319,188
Expenses$303,956
Net Income$15,232

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.17$0.03$9.14$3.19$3.04$0.15
2023Detailed filing. Detailed filing data is available for this year.$9.04$0.04$8.99$9.00$4.48$4.52
2022Detailed filing. Detailed filing data is available for this year.$4.48$0.01$4.47$6.06$5.89$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$0.05$4.29$3.89$2.65$1.24
2020Summary only. Only limited summary data is available for this year.$3.14$0.09$3.05$2.68$2.04$0.64
2019Summary only. Only limited summary data is available for this year.$2.47$0.06$2.41$2.43$1.75$0.68
2018Summary only. Only limited summary data is available for this year.$1.94$0.21$1.73$3.24$3.28$0.03
2017Summary only. Only limited summary data is available for this year.$1.79$0.03$1.94$2.05$0.11
2016Summary only. Only limited summary data is available for this year.$1.89$0.01$1.88$2.17$2.03$0.14
2015Summary only. Only limited summary data is available for this year.$1.75$0.01$1.74$2.00$1.72$0.28
2014Summary only. Only limited summary data is available for this year.$1.50$0.05$1.46$2.47$2.53$0.06
2013Summary only. Only limited summary data is available for this year.$1.56$0.04$1.60$1.47$0.12
2012Summary only. Only limited summary data is available for this year.$1.41$0.01$1.23$1.47$0.24
2011Summary only. Only limited summary data is available for this year.$1.64$0.00$1.63$2.20$1.64$0.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$319,188
Mission and Program Overview

Mission

Trees Foundation mission is to restore the ecological integrity of California's North Coast by empowering & assisting regional community based efforts that promote healthy land stewardship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$872,595$840,079▼ $32,516
Accounts Receivable$1,043$41,123▲ $40,080
Cash and Non-Interest-Bearing Accounts$29,904$35,812▲ $5,908
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$903,542$917,014▲ $13,472
Other Assets Total-$0-
Liabilities
Other Liabilities$4,282$2,317▼ $1,965
Accounts Payable and Accrued Expenses$133$338▲ $205
Total Liabilities$4,415$2,655▼ $1,760
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$852,329$848,165▼ $4,164
Net Assets With Donor Restrictions$46,798$66,194▲ $19,396
Total Net Assets Fund Balance$899,127$914,359▲ $15,232
Total Liabilities and Net Assets / Fund Balance$903,542$917,014▲ $13,472

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$105,721$105,721
Other Land Buildings-$6,134$6,134
Compensation and Service Providers

Board Members and Trustees

NameTitle
Leib OstrowPresident
Bill EastwoodBoard Member
Cleo Aster Woelfle-HazardBoard Member
Elizabeth RedfeatherBoard Member
Perry LincolnBoard Member
Ali FreedlundSecretary
John WilhelmTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$172,604
Program Service Revenue
$108,043
Investment Income
$38,541
Other Revenue
$0
All Other Contributions
$172,604
Change in Net Assets
$15,232
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$181,446
Salaries, Compensation, and Employee Benefits$116,510
Grants and Similar Amounts Paid$6,000
Total Fundraising Expense$836
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$69,090$37,091-$106,181
Fees for Services Management$54,927$29,488-$84,415
Office Expenses$21,226$11,395-$32,621
Occupancy$7,577$4,068-$11,645
Insurance$7,094$3,808-$10,902
Payroll Taxes$6,721$3,608-$10,329
Conferences and Meetings$6,360$3,414-$9,774
All Other Expenses$4,469$2,401$836$7,706
Grants to Domestic Orgs$6,000--$6,000
Other Expenses$2,173$1,167-$3,340
Fees for Services Accounting$1,196$642-$1,838
Fees for Services Other$488$262-$750
Advertising$202$108-$310
Total Functional Expenses$199,329$103,791$836$303,956
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Payroll Liabilities$1,978
Credit Card$338
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
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 preliminary 990 is submitted to the accounting department who then reviews it with the Board of Directors Officers and Members. It is then approved for signature and filing.

Form 990, Part VI, Section C, Line 19

Trees Foundation provides a link on their own website to copies of the 990 filed with the California Registry of Charitable Trusts. Copies of the tax return as well as other governing documents are available upon written request. During the year the Board of Director's meetings are open to the public and financial updates are available at these meetings.

Filing and Contact Details

Filer

Filer Name
Trees Foundation
EIN
68-0259810
Phone
7079234377
Address
PO Box 2202, Redway, CA 95560

Signing Officer

Name
Leib Ostrow
Title
President
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leib Ostrow
Formed
1991
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
8

Preparer

Firm
Plaza Professionals LLC
Address
928 H STREET, ARCATA, CA 95521
Preparer
Kayla DeCarli
Phone
7078229190
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: The GIS mapping program is provided for our fiscally sponsored projects and our partnership groups. We believe that a map can tell a powerful part of any story. OTHER PROGRAM SERVICES 5: Mosaic Fund OTHER PROGRAM SERVICES 6: Fire Programs: Our fire program is engaged in organizing with other non profits and state agencies to implement the best forest health practices for the improvement of our local ecosystems. We have participated in both grant writing and implementation. Our team has also been contracted to do outreach, education, and plan community events to highlight this work. OTHER PROGRAM SERVICES 7: Pelican Fund OTHER PROGRAM SERVICES 8: No. Mendo ERA : Northern Mendocino Ecosystem Recovery Alliance is a group of Mendocino citizens that are working to uplift both the land and people of Mendocino county. The focus is to create capacity building for the local work force in the scope of sustainable forestry jobs, and creating added value products that can come from the fuel reduction work to create healthier forests. OTHER PROGRAM SERVICES 9: The Klamath-Siskiyou Connectivity Project sheds light on the dangers of freeways and highways for local wildlife. Their goal is to increase the number of animal crossing specifically in northern California in order to reduce the number of animal fatalities on the roadways. OTHER PROGRAM SERVICES 10: SoHum Fire Safe OTHER PROGRAM SERVICES 11: ReLeaf Petaluma is a group dedicated to the vision of planting native trees and shrubs to combat climate change, and enhance biodiversity in the greater Petaluma area. They are doing this by partnering with city schools, parks, and private land owners. In the last year they have successfully planted 758 trees. OTHER PROGRAM SERVICES 12: Friends of Elk River OTHER PROGRAM SERVICES 13: Ten Mile Creek OTHER PROGRAM SERVICES 14: Yosemite Valley OTHER PROGRAM SERVICES 15: Restoration OTHER PROGRAM SERVICES 16: Van Duzen River OTHER PROGRAM SERVICES 17: Shore OTHER PROGRAM SERVICES 18: OTHER PROGRAM SERVICES 19: OTHER PROGRAM SERVICES 20: Garberville Group

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IRS990/ProgSrvcAccomActy2Grp/Desc0Fire Programs: Our fire program is engaged in organizing with other non profits and state agencies to implement the best forest health practices for the improvement of our local ecosystems. We have participated in both grant writing and implementation. Our team has also been contracted to do outreach, education, and plan community events to highlight this work.
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IRS990/ProgSrvcAccomActy3Grp/Desc0The GIS mapping program is provided for our fiscally sponsored projects and our partnership groups. We believe that a map can tell a powerful part of any story.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: The GIS mapping program is provided for our fiscally sponsored projects and our partnership groups. We believe that a map can tell a powerful part of any story. OTHER PROGRAM SERVICES 5: Mosaic Fund OTHER PROGRAM SERVICES 6: Fire Programs: Our fire program is engaged in organizing with other non profits and state agencies to implement the best forest health practices for the improvement of our local ecosystems. We have participated in both grant writing and implementation. Our team has also been contracted to do outreach, education, and plan community events to highlight this work. OTHER PROGRAM SERVICES 7: Pelican Fund OTHER PROGRAM SERVICES 8: No. Mendo ERA : Northern Mendocino Ecosystem Recovery Alliance is a group of Mendocino citizens that are working to uplift both the land and people of Mendocino county. The focus is to create capacity building for the local work force in the scope of sustainable forestry jobs, and creating added value products that can come from the fuel reduction work to create healthier forests. OTHER PROGRAM SERVICES 9: The Klamath-Siskiyou Connectivity Project sheds light on the dangers of freeways and highways for local wildlife. Their goal is to increase the number of animal crossing specifically in northern California in order to reduce the number of animal fatalities on the roadways. OTHER PROGRAM SERVICES 10: SoHum Fire Safe OTHER PROGRAM SERVICES 11: ReLeaf Petaluma is a group dedicated to the vision of planting native trees and shrubs to combat climate change, and enhance biodiversity in the greater Petaluma area. They are doing this by partnering with city schools, parks, and private land owners. In the last year they have successfully planted 758 trees. OTHER PROGRAM SERVICES 12: Friends of Elk River OTHER PROGRAM SERVICES 13: Ten Mile Creek OTHER PROGRAM SERVICES 14: Yosemite Valley OTHER PROGRAM SERVICES 15: Restoration OTHER PROGRAM SERVICES 16: Van Duzen River OTHER PROGRAM SERVICES 17: Shore OTHER PROGRAM SERVICES 18: OTHER PROGRAM SERVICES 19: OTHER PROGRAM SERVICES 20: Garberville Group
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The preliminary 990 is submitted to the accounting department who then reviews it with the Board of Directors Officers and Members. It is then approved for signature and filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Trees Foundation provides a link on their own website to copies of the 990 filed with the California Registry of Charitable Trusts. Copies of the tax return as well as other governing documents are available upon written request. During the year the Board of Director's meetings are open to the public and financial updates are available at these meetings.
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