Civic Intelligence

Tree Fresno

990 • Fiscal year 2022 • EIN 77-0160804

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 10, 2023

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

84th percentile

0.39x

Higher debt load relative to assets than 84% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

85th percentile

0.46x

Higher debt load relative to revenue than 85% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

73rd percentile

23%

Higher net margin than 73% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

86th percentile

$94,712

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

59th percentile

6.5%

Faster asset growth than 59% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

60th percentile

18%

Faster revenue growth than 60% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$909,980

Up $55,731 (+6.5%) from 2021

Net Assets

Up

$555,832

Up $164,931 (+42%) from 2021

Liabilities

Down

$354,148

Down $109,200 (-24%) from 2021

Revenue

Up

$761,916

Up $116,045 (+18%) from 2021

Expenses

Up

$587,227

Up $66,614 (+13%) from 2021

Net Income

Up

$174,689

Up $49,431 (+39%) from 2021

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

2022

Assets$909,980
Liabilities$354,148
Net Assets$555,832

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

2022

Revenue$761,916
Expenses$587,227
Net Income$174,689
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 10, 2023
Return Version
2022v5.0
Gross Receipts
$761,916
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$672,124$385,664▼ $286,460
Investments Other Securities$53,977$296,720▲ $242,743
Pledges and Grants Receivable-$143,455-
Land, Buildings, and Equipment, Net$104,672$82,077▼ $22,595
Cash and Non-Interest-Bearing Accounts$23,476$2,064▼ $21,412
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$854,249$909,980▲ $55,731
Other Assets Total-$0-
Liabilities
Deferred Revenue$461,159$348,079▼ $113,080
Accounts Payable and Accrued Expenses$2,189$6,069▲ $3,880
Total Liabilities$463,348$354,148▼ $109,200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$390,901$555,832▲ $164,931
Total Net Assets Fund Balance$390,901$555,832▲ $164,931
Total Liabilities and Net Assets / Fund Balance$854,249$909,980▲ $55,731

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$41,482$78,610$120,092
Leasehold Improvements$40,595-$40,595
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mona CummingsCEOFT$89,976$4,736$94,712

Board Members and Trustees

NameTitle
Michelle ShaferChairperson
Carolyn NogyVice Chair
Alicia RiosBoard Member
BRUCE O'NEALBoard Member
Edith TrevisoBoard Member
Edwin HuffBoard Member
Jefferson Kuoch-sengBoard Member
Juan CarranzaBoard Member
Michael KunzBoard Member
Roger BrownBoard Member
Tess HernandezBoard Member
Patrick BrownCFO
John M ValentinoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$761,126
Program Service Revenue
$0
Investment Income
$790
Other Revenue
$0
All Other Contributions
$73,623
Change in Net Assets
$174,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$376,004
Salaries, Compensation, and Employee Benefits$211,223
Total Fundraising Expense$28,294
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$71,034$18,942$4,736$94,712
Other Salaries and Wages$66,781$17,809$4,452$89,042
Fees for Services Other$70,071$2,784$1,445$74,300
Conferences and Meetings$43,270-$2,367$45,637
All Other Expenses$30,948$2,423$1,842$35,213
Depreciation Depletion$18,075$2,259$2,259$22,593
Other Expenses$7,916$883$6,645$15,444
Payroll Taxes$11,362$3,030$757$15,149
Occupancy$10,062$2,874$1,437$14,373
Pension Plan Contributions$9,240$2,464$616$12,320
Insurance$8,804$2,453$587$11,844
Fees for Services Accounting-$2,200-$2,200
Travel$845-$211$1,056
Total Functional Expenses$499,872$59,061$28,294$587,227
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
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, Section B, Line 11B

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

Form 990, Part VI, Section B, Line 15B

Compensation is reviewed annually and approved at the board level.

Form 990, Part VI, Section C, Line 19

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
Mona Cummings
Title
CEO
Signed
2023-04-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mona Cummings
Formed
1985
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
6
Volunteers
488

Preparer

Firm
Price Paige & Company
Address
570 N Magnolia Ave Ste 100, Clovis, CA 93611
Preparer
Henry Oum CPA
Phone
5592999540
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0790
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0790
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt053977
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0296720
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt078610
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0104672
IRS990/LandBldgEquipBasisNetGrp/EOYAmt082077
IRS990/LandBldgEquipCostOrOtherBssAmt0160687
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt096147
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/NetAssetsOrFundBalancesBOYAmt0390901
IRS990/NetAssetsOrFundBalancesEOYAmt0555832
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-9758
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0390901
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0555832
IRS990/NoncashContributionsAmt01822
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt01437
IRS990/OccupancyGrp/ManagementAndGeneralAmt02874
IRS990/OccupancyGrp/ProgramServicesAmt010062
IRS990/OccupancyGrp/TotalAmt014373
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Tree and Nursery Contractors
IRS990/OtherExpensesGrp/Desc1Trees, Shrubs & Materials
IRS990/OtherExpensesGrp/Desc2Trucks & Equipment
IRS990/OtherExpensesGrp/Desc3Supplies and Rentals
IRS990/OtherExpensesGrp/FundraisingAmt0940
IRS990/OtherExpensesGrp/FundraisingAmt16645
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0940
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1883
IRS990/OtherExpensesGrp/ProgramServicesAmt0108048
IRS990/OtherExpensesGrp/ProgramServicesAmt126497
IRS990/OtherExpensesGrp/ProgramServicesAmt216919
IRS990/OtherExpensesGrp/ProgramServicesAmt37916
IRS990/OtherExpensesGrp/TotalAmt0108048
IRS990/OtherExpensesGrp/TotalAmt126497
IRS990/OtherExpensesGrp/TotalAmt218799
IRS990/OtherExpensesGrp/TotalAmt315444
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04452
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017809
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt066781
IRS990/OtherSalariesAndWagesGrp/TotalAmt089042
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0757
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03030
IRS990/PayrollTaxesGrp/ProgramServicesAmt011362
IRS990/PayrollTaxesGrp/TotalAmt015149
IRS990/PensionPlanContributionsGrp/FundraisingAmt0616
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02464
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09240
IRS990/PensionPlanContributionsGrp/TotalAmt012320
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0143455
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Mona Cummings
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0646516
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01527
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0317895
IRS990/PYOtherRevenueAmt0-2172
IRS990/PYRevenuesLessExpensesAmt0125258
IRS990/PYSalariesCompEmpBnftPaidAmt0202718
IRS990/PYTotalExpensesAmt0520613
IRS990/PYTotalRevenueAmt0645871
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0174689
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0672124
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0385664
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0857272
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0690783
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0522417
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01160085
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0780919
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04011476
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0790
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01527
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01273
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01789
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01318
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06697
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99830
IRS990ScheduleA/PublicSupportPY170Pct00.99710
IRS990ScheduleA/PublicSupportTotal170Amt04011476
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0857272
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0690783
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0522417
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01160085
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0780919
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04011476
IRS990ScheduleA/TotalSupportAmt04018173
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt041482
IRS990ScheduleD/EquipmentGrp/DepreciationAmt078610
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0120092

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
2022Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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