Civic Intelligence

Tree Fresno

990 • Fiscal year 2018 • EIN 77-0160804

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 10, 2019

3150 E Barstow AvenueFresno, CA 93740

(559) 221-5556

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.45x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

79th percentile

0.26x

Higher debt load relative to revenue than 79% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

71st percentile

15%

Higher net margin than 71% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

75th percentile

$67,963

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

92nd percentile

71%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

93rd percentile

107%

Faster revenue growth than 93% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$470,321

Up $194,541 (+71%) from 2017

Net Assets

Up

$259,495

Up $124,363 (+92%) from 2017

Liabilities

Up

$210,826

Up $70,178 (+50%) from 2017

Revenue

Up

$805,560

Up $415,795 (+107%) from 2017

Expenses

Up

$687,251

Up $365,594 (+114%) from 2017

Net Income

Up

$118,309

Up $50,201 (+74%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $180,611Liabilities 2011: $24,229Net Assets 2011: $156,3822011Assets 2012: $95,287Liabilities 2012: $13,859Net Assets 2012: $81,4282012Assets 2013: $105,845Liabilities 2013: $31,754Net Assets 2013: $74,0912013Assets 2014: $95,010Liabilities 2014: $25,620Net Assets 2014: $69,3902014Assets 2015: $88,308Liabilities 2015: $46,906Net Assets 2015: $41,4022015Assets 2016: $128,858Liabilities 2016: $63,756Net Assets 2016: $65,1022016Assets 2017: $275,780Liabilities 2017: $140,648Net Assets 2017: $135,1322017Assets 2018: $470,321Liabilities 2018: $210,826Net Assets 2018: $259,4952018Assets 2019: $705,464Liabilities 2019: $419,286Net Assets 2019: $286,1782019Assets 2020: $724,376Liabilities 2020: $471,289Net Assets 2020: $253,0872020Assets 2021: $854,249Liabilities 2021: $463,348Net Assets 2021: $390,9012021Assets 2022: $909,980Liabilities 2022: $354,148Net Assets 2022: $555,8322022Assets 2023: $791,890Liabilities 2023: $194,492Net Assets 2023: $597,3982023Assets 2024: $896,368Liabilities 2024: $111,061Net Assets 2024: $785,3072024

Highlighted filing

2018

Assets$470,321
Liabilities$210,826
Net Assets$259,495

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $273,1402011Revenue 2012: $192,146Expenses 2012: $279,686Net Income 2012: -$87,5402012Revenue 2013: $107,145Expenses 2013: $114,482Net Income 2013: -$7,3372013Revenue 2014: $151,987Expenses 2014: $156,688Net Income 2014: -$4,7012014Revenue 2015: $124,758Expenses 2015: $151,748Net Income 2015: -$26,9902015Revenue 2016: $224,683Expenses 2016: $201,063Net Income 2016: $23,6202016Revenue 2017: $389,765Expenses 2017: $321,657Net Income 2017: $68,1082017Revenue 2018: $805,560Expenses 2018: $687,251Net Income 2018: $118,3092018Revenue 2019: $1,162,990Expenses 2019: $1,142,451Net Income 2019: $20,5392019Revenue 2020: $498,900Expenses 2020: $535,094Net Income 2020: -$36,1942020Revenue 2021: $645,871Expenses 2021: $520,613Net Income 2021: $125,2582021Revenue 2022: $761,916Expenses 2022: $587,227Net Income 2022: $174,6892022Revenue 2023: $846,682Expenses 2023: $840,965Net Income 2023: $5,7172023Revenue 2024: $839,291Expenses 2024: $668,347Net Income 2024: $170,9442024

Highlighted filing

2018

Revenue$805,560
Expenses$687,251
Net Income$118,309
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 10, 2019
Return Version
2018v3.1
Gross Receipts
$827,240
Mission and Program Overview

Mission

To provide education and assistance to the general public on the planting and preservation of trees in the urban environment and the creating of trails and green belts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$188,131$319,108▲ $130,977
Land, Buildings, and Equipment, Net$40,580$71,821▲ $31,241
Pledges and Grants Receivable$11,659$38,177▲ $26,518
Investments Other Securities$35,410$37,721▲ $2,311
Cash and Non-Interest-Bearing Accounts-$3,494-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$275,780$470,321▲ $194,541
Other Assets Total-$0-
Liabilities
Deferred Revenue$135,728$206,678▲ $70,950
Accounts Payable and Accrued Expenses$4,916$4,146▼ $770
Other Liabilities$4$2▼ $2
Total Liabilities$140,648$210,826▲ $70,178
Net Assets / Fund Balance
Unrestricted Net Assets$133,107$204,358▲ $71,251
Temporarily Rstr Net Assets$2,025$55,137▲ $53,112
Total Net Assets Fund Balance$135,132$259,495▲ $124,363
Total Liabilities and Net Assets / Fund Balance$275,780$470,321▲ $194,541

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,226$47,476$78,702
Leasehold Improvements$40,595-$40,595
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
John M ValentinoChairman$67,063$900$67,963

Board Members and Trustees

NameTitle
BRUCE O'NEALVice Chairman
Brooke NelsonBoard Member
Jefferson Kuoch-sengBoard Member
Joe StewartBoard Member
Logan BarnhartBoard Member
Lucio CortezBoard Member
Michelle ShaferBoard Member
Edwin HuffBoard Memeber
Lee AyresCEO
Kevin WilliamsCFO
Michael KunzSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$789,717
Program Service Revenue
$0
Investment Income
$18,818
Other Revenue
$-2,975
All Other Contributions
$103,660
Change in Net Assets
$118,309
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$501,058
Salaries, Compensation, and Employee Benefits$186,193
Total Fundraising Expense$31,687
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$363,620$2,793$20,655$387,068
Other Salaries and Wages$71,078$28,429-$99,507
Current Officers, Directors, Trustees, and Key Employees$57,089$6,117$4,757$67,963
All Other Expenses$20,531$3,116$1,039$24,686
Payroll Taxes$12,710$3,389$400$16,499
Insurance$5,300$3,944-$9,244
Other Expenses$8,053$895$53$8,948
Occupancy$4,860$1,296$324$6,480
Information Technology-$4,230-$4,230
Conferences and Meetings$2,361$590-$2,951
Advertising--$2,699$2,699
Other Employee Benefits$1,668$445$111$2,224
Fees for Services Legal--$805$805
Depreciation Depletion$630$157-$787
Total Functional Expenses$594,644$60,920$31,687$687,251
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$21,680
Fundraising Gross Income$18,705
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Xmas Tree Lane Walk Line$18,705$18,705$17,280$1,425
Total Events$18,705$18,705$21,680$-2,975
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
Accrued Expenses$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Information returns are provided to the board for review prior to filing.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation is reviewed annually and approved at the board level.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governance documents, including policies, procedures and financials are available upon request.

Filing and Contact Details

Filer

Filer Name
Tree Fresno
EIN
77-0160804
Phone
5592215556
Address
3150 E Barstow Avenue, Fresno, CA 93740

Signing Officer

Name
Lee Ayres
Title
Executive Director
Signed
2019-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Ayres
Formed
1985
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
9
Volunteers
814

Preparer

Firm
Price Paige and Company
Address
677 Scott Avenue, Clovis, CA 93612
Preparer
Henry Oum CPA
Phone
5592999540
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IRS990/LandBldgEquipAccumDeprecAmt047476
IRS990/LandBldgEquipBasisNetGrp/BOYAmt040580
IRS990/LandBldgEquipBasisNetGrp/EOYAmt071821
IRS990/LandBldgEquipCostOrOtherBssAmt0119297
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0107510
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE EDUCATION AND ASSISTANCE TO THE GENERAL PUBLIC ON THE PLANTING AND PRESERVATION OF TREES IN THE URBAN ENVIRONMENT AND THE CREATING OF TRAILS AND GREEN BELTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0135132
IRS990/NetAssetsOrFundBalancesEOYAmt0259495
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt017500
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt017500
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-2975
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01427
IRS990/NoncashContributionsAmt019296
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0324
IRS990/OccupancyGrp/ManagementAndGeneralAmt01296
IRS990/OccupancyGrp/ProgramServicesAmt04860
IRS990/OccupancyGrp/TotalAmt06480
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0111
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0445
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01668
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02224
IRS990/OtherExpensesGrp/Desc0Trees & Shrubs
IRS990/OtherExpensesGrp/Desc1Trucks & Equipment
IRS990/OtherExpensesGrp/Desc2Supplies and Rentals
IRS990/OtherExpensesGrp/Desc3Dues & Subscriptions
IRS990/OtherExpensesGrp/FundraisingAmt0844
IRS990/OtherExpensesGrp/FundraisingAmt153
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0864
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14655
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2895
IRS990/OtherExpensesGrp/ProgramServicesAmt022386
IRS990/OtherExpensesGrp/ProgramServicesAmt115556
IRS990/OtherExpensesGrp/ProgramServicesAmt28802
IRS990/OtherExpensesGrp/ProgramServicesAmt38053
IRS990/OtherExpensesGrp/TotalAmt022386
IRS990/OtherExpensesGrp/TotalAmt117264
IRS990/OtherExpensesGrp/TotalAmt213510
IRS990/OtherExpensesGrp/TotalAmt38948
IRS990/OtherLiabilitiesGrp/BOYAmt04
IRS990/OtherLiabilitiesGrp/EOYAmt02
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt028429
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt071078
IRS990/OtherSalariesAndWagesGrp/TotalAmt099507
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0400
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03389
IRS990/PayrollTaxesGrp/ProgramServicesAmt012710
IRS990/PayrollTaxesGrp/TotalAmt016499
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt011659
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt038177
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0LEE AYRES
IRS990/PriorPeriodAdjustmentsAmt04627
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0386198
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04191
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0196605
IRS990/PYOtherRevenueAmt0-624
IRS990/PYRevenuesLessExpensesAmt068108
IRS990/PYSalariesCompEmpBnftPaidAmt0125052
IRS990/PYTotalExpensesAmt0321657
IRS990/PYTotalRevenueAmt0389765
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0118309
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0188131
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0319108
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0780919
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0371150
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0168470
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0116950
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0119707
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01557196
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01318
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04191
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01671
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03817
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01228
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012225
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99220
IRS990ScheduleA/PublicSupportPY170Pct00.98380
IRS990ScheduleA/PublicSupportTotal170Amt01557196
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0780919
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0371150
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0168470
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0116950
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0119707
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01557196
IRS990ScheduleA/TotalSupportAmt01569421
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt031226
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047476
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt078702
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt040595
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt040595
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Expenses
IRS990ScheduleD/TotalBookValueLandBuildingsAmt071821
IRS990ScheduleD/TotalBookValueSecuritiesAmt037721
IRS990ScheduleD/TotalLiabilityAmt02
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021680

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.11$0.79$0.84$0.67$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.19$0.60$0.85$0.84$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.35$0.56$0.76$0.59$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.46$0.39$0.65$0.52$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.47$0.25$0.50$0.54$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.42$0.29$1.16$1.14$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.47$0.21$0.26$0.81$0.69$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.14$0.14$0.39$0.32$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.06$0.07$0.22$0.20$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.05$0.04$0.12$0.15$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.03$0.07$0.15$0.16$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.03$0.07$0.11$0.11$0.01
2012Summary only. Only limited summary data is available for this year.$0.10$0.01$0.08$0.19$0.28$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.02$0.16$0.27