Civic Intelligence

Treetops Collective

990 • Fiscal year 2018 • EIN 81-2864199

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 26, 2019

906 Division Ave SWGrand Rapids, MI 49507

(616) 389-0117

Siviq Scores

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

Liabilities / Assets

78th percentile

0.42x

Higher debt load relative to assets than 78% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.56x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

96th percentile

71%

Higher net margin than 96% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

41st percentile

$33,786

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

100th percentile

2092%

Faster asset growth than 100% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

99th percentile

546%

Faster revenue growth than 99% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,258,028

Up $1,200,634 (+2092%) from 2017

Net Assets

Up

$725,525

Up $675,191 (+1341%) from 2017

Liabilities

Up

$532,503

Up $525,443 (+7443%) from 2017

Revenue

Up

$945,438

Up $799,126 (+546%) from 2017

Expenses

Up

$273,489

Up $169,570 (+163%) from 2017

Net Income

Up

$671,949

Up $629,556 (+1485%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2017: $57,394Liabilities 2017: $7,060Net Assets 2017: $50,3342017Assets 2018: $1,258,028Liabilities 2018: $532,503Net Assets 2018: $725,5252018Assets 2019: $1,163,492Liabilities 2019: $531,313Net Assets 2019: $632,1792019Assets 2020: $1,398,145Liabilities 2020: $607,452Net Assets 2020: $790,6932020Assets 2021: $1,496,913Liabilities 2021: $515,378Net Assets 2021: $981,5352021Assets 2022: $2,002,234Liabilities 2022: $528,631Net Assets 2022: $1,473,6032022Assets 2023: $2,155,616Liabilities 2023: $523,150Net Assets 2023: $1,632,4662023Assets 2024: $2,422,169Liabilities 2024: $490,495Net Assets 2024: $1,931,6742024

Highlighted filing

2018

Assets$1,258,028
Liabilities$532,503
Net Assets$725,525

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2017: $146,312Expenses 2017: $103,919Net Income 2017: $42,3932017Revenue 2018: $945,438Expenses 2018: $273,489Net Income 2018: $671,9492018Revenue 2019: $421,735Expenses 2019: $515,081Net Income 2019: -$93,3462019Revenue 2020: $677,858Expenses 2020: $519,344Net Income 2020: $158,5142020Revenue 2021: $847,979Expenses 2021: $657,137Net Income 2021: $190,8422021Revenue 2022: $1,297,025Expenses 2022: $804,957Net Income 2022: $492,0682022Revenue 2023: $1,274,645Expenses 2023: $1,115,782Net Income 2023: $158,8632023Revenue 2024: $1,626,295Expenses 2024: $1,327,087Net Income 2024: $299,2082024

Highlighted filing

2018

Revenue$945,438
Expenses$273,489
Net Income$671,949
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 26, 2019
Return Version
2018v3.1
Gross Receipts
$992,438
Mission and Program Overview

Mission

To connect refugee women with people and opportunities in their new community so they can flourish for generations to come -- standing tall and impacting others.

To connect new American women with people and opportunities in their new community so they can put their roots down deep and stand tall for generations to come

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,611$988,745▲ $987,134
Cash and Non-Interest-Bearing Accounts$31,362$239,277▲ $207,915
Inventories for Sale or Use$20,773$20,164▼ $609
Accounts Receivable$3,648$5,788▲ $2,140
Total Assets$57,394$1,258,028▲ $1,200,634
Other Assets Total$0$4,054▲ $4,054
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$500,000▲ $500,000
Accounts Payable and Accrued Expenses$6,060$26,883▲ $20,823
Deferred Revenue$1,000$5,620▲ $4,620
Total Liabilities$7,060$532,503▲ $525,443
Net Assets / Fund Balance
Unrestricted Net Assets$45,419$710,525▲ $665,106
Temporarily Rstr Net Assets$4,915$15,000▲ $10,085
Total Net Assets Fund Balance$50,334$725,525▲ $675,191
Total Liabilities and Net Assets / Fund Balance$57,394$1,258,028▲ $1,200,634

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$956,290$12,105$968,395
Land$31,722-$31,722
Equipment$733$266$999
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dana DollExecutive DirectorFT$33,786$33,786

Board Members and Trustees

NameTitle
Roland NyamogaPresident
Edna MbangukiraDirector
Natalia AlejosDirector
Rev Kate KooymanDirector
Roland HoksbergenDirector
Liz MonsmaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$871,817
Program Service Revenue
$24,258
Investment Income
$604
Other Revenue
$48,759
All Other Contributions
$838,775
Change in Net Assets
$671,949

Audited Revenue Reconciliation

Revenue per Audited Statements
$955,349
Revenue Not Reported on Financial Statements
$-9,911
Revenue Not Reported on Form 990
$51,010
Other Revenue Adjustments
$-9,911
Total Revenue per Audited Statements
$1,006,359
Total Revenue per Form 990
$945,438
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$157,704
Other Expenses$115,785
Total Fundraising Expense$28,827
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$114,190$13,005$14,597$141,792
Occupancy$13,175$8,747$0$21,922
All Other Expenses$10,982$1,334$1,560$13,876
Payroll Taxes$10,203$1,162$1,304$12,669
Depreciation Depletion$208$12,305$0$12,513
Fees for Services Other$0$5,289$0$5,289
Advertising$880$577$3,787$5,244
Insurance$0$5,088$0$5,088
Information Technology$330$1,464$2,417$4,211
Other Employee Benefits$2,612$297$334$3,243
Other Expenses$0$0$2,838$2,838
Interest$0$2,500$0$2,500
Travel$1,103$1,080$0$2,183
Conferences and Meetings$561$627$602$1,790
Fees for Services Legal$0$1,184$0$1,184
Total Functional Expenses$185,808$58,854$28,827$273,489

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$334,410
Expenses per Audited Statements$273,489
Total Expenses per Form 990$273,489
Expenses Not Reported on Form 990$60,921
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,365
Fundraising Direct Expenses$9,911
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Celebration$33,042$0-$0
Cocktails for the Collective$12,365$12,365-$12,365
Total Events$45,407$12,365$9,911$2,454
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Treetops Collective
EIN
81-2864199
Phone
6163890117
Address
906 Division Ave SW, Grand Rapids, MI 49507

Signing Officer

Name
Dana Doll
Title
Executive Director
Phone
6163890117
Signed
2019-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dana Doll
Formed
2017
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
8
Volunteers
91

Preparer

Firm
Vredeveld Haefner LLC
Address
4001 GRANADA CT NW, GRAND RAPIDS, MI 49534-2257
Preparer
Peter Haefner
Phone
6164609388
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A copy of the 990 is provided to the Executive Director, the Finance Committee, and the Board of Directors for review and approval prior to filing the 990.

Pt VI, Line 12C

When Board Members join, they sign a conflict of interest policy which is reviewed annually by the Board of Directors and the Finance Committee.

Pt VI, Line 15A

Other Organizations in the area with a similar budget were reviewed to determine appropriate compensation.

Pt VI, Line 15B

Other Organizations in the area with a similar budget were reviewed to determine appropriate compensation.

Pt VI, Line 18

Documents are made available upon request.

Financial Statement Notes

Pt XI, Line 4B

Fundraising event expenses are reported as expenses on the financial statements but included as a revenue reduction on the 990.

Pt XII, Line 2D

Fundraising event expenses are reported as expenses on the financial statements but included as a revenue reduction on the 990.

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IRS990/PayrollTaxesGrp/FundraisingAmt01304
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01162
IRS990/PayrollTaxesGrp/ProgramServicesAmt010203
IRS990/PayrollTaxesGrp/TotalAmt012669
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Dana Doll
IRS990/PriorPeriodAdjustmentsAmt03242
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0Rent
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt024258
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt08111
IRS990/ProgSrvcAccomActy2Grp/Desc0Social Enterprise - Treetops Collective's Social Enterprise provides a fair wage to refugee women and teen girls who are making and selling our goods. Although this initiative fits in to our priority of economic development, it also serves as an engagement tool for our broader community who get to see the skills and talents refugees are bringing to our community; this flips the dominant narrative that refugees take from their communities of resettlement, when in fact, they add both cultural and economic prosperity. In 2018, 4 women were employed through the Social Enterprise and we engaged one other woman in contract work. Over 600 customers were reached with the story of welcoming. In 2019 our Social Enterprise is pursuing contract sewing work to expand opportunities for the women we serve.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt083182
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0127599
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt051904
IRS990/PYOtherRevenueAmt018713
IRS990/PYRevenuesLessExpensesAmt042393
IRS990/PYSalariesCompEmpBnftPaidAmt052015
IRS990/PYTotalExpensesAmt0103919
IRS990/PYTotalRevenueAmt0146312
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0671949
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Other miscellaneous 2018: 200.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0871817
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0127599
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0999416
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0604
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0604
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0135580
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0200
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0200
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt0334588
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt0664828
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0871817
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0127599
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0999416
IRS990ScheduleA/TotalSupportAmt01005328
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt05108
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt05108
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0956290
IRS990ScheduleD/BuildingsGrp/DepreciationAmt012105
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0968395
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt051010
IRS990ScheduleD/DonatedServicesUseFcltsAmt051010
IRS990ScheduleD/EquipmentGrp/BookValueAmt0733
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0266
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0999
IRS990ScheduleD/ExpensesNotReportedAmt060921
IRS990ScheduleD/ExpensesSubtotalAmt0273489
IRS990ScheduleD/LandGrp/BookValueAmt031722
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt031722
IRS990ScheduleD/OtherExpensesIncludedAmt09911
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-9911
IRS990ScheduleD/RevenueNotReportedAmt051010
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-9911
IRS990ScheduleD/RevenueSubtotalAmt0955349
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Fundraising event expenses are reported as expenses on the financial statements but included as a revenue reduction on the 990.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising event expenses are reported as expenses on the financial statements but included as a revenue reduction on the 990.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0988745
IRS990ScheduleD/TotalExpensesPerForm990Amt0273489
IRS990ScheduleD/TotalRevenuePerForm990Amt0945438
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01006359
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0334410
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt033042
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt033042
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09911
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0400
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0400
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Cocktails for the Collective
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Annual Celebration
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01080
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt05581
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt06661
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt012365
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt033042
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt045407
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt012365
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt012365
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02454
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0150
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt02700
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02850
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the 990 is provided to the Executive Director, the Finance Committee, and the Board of Directors for review and approval prior to filing the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1When Board Members join, they sign a conflict of interest policy which is reviewed annually by the Board of Directors and the Finance Committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other Organizations in the area with a similar budget were reviewed to determine appropriate compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Other Organizations in the area with a similar budget were reviewed to determine appropriate compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 18
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04915
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt015000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt057394
IRS990/TotalAssetsEOYAmt01258028
IRS990/TotalAssetsGrp/BOYAmt057394
IRS990/TotalAssetsGrp/EOYAmt01258028

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