Civic Intelligence

Trees 78 Foundation

EIN 83-4032552 • 501(c)3 • New York, NY

990-N Coverage

Profile

To promote, foster, and enhance the planting and preservation of trees on the upper east side of new york city and to advocate for responsible stewardship through creation of general public educational opportunities and community projects.

169 East 78th StreetNew York, NY 10075

www.trees78foundation.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

87th percentile

42%

Higher net margin than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

81st percentile

28%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

49th percentile

-1.5%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$95,653

Up $30,920 (+48%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$95,653

Up $30,920 (+48%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin87th percentile

Revenue

Up

$73,167

Up $18,331 (+33%) from 2023

Expenses

Down

$42,248

Down $6,221 (-13%) from 2023

Net Income

Up

$30,919

Up $24,552 (+386%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$100K$50K$0Assets 2020: $18,626Liabilities 2020: $0Net Assets 2020: $18,6262020Assets 2021: $45,132Liabilities 2021: $0Net Assets 2021: $45,1322021Assets 2022: $58,366Liabilities 2022: $0Net Assets 2022: $58,3662022Assets 2023: $64,733Liabilities 2023: $0Net Assets 2023: $64,7332023Assets 2024: $95,653Liabilities 2024: $0Net Assets 2024: $95,6532024

Highlighted filing

2024

Assets$95,653
Liabilities$0
Net Assets$95,653
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

$100K$50K$0-$50KRevenue 2020: $15,725Expenses 2020: $36,513Net Income 2020: -$20,7882020Revenue 2021: $72,305Expenses 2021: $45,799Net Income 2021: $26,5062021Revenue 2022: $75,457Expenses 2022: $62,223Net Income 2022: $13,2342022Revenue 2023: $54,836Expenses 2023: $48,469Net Income 2023: $6,3672023Revenue 2024: $73,167Expenses 2024: $42,248Net Income 2024: $30,9192024

Highlighted filing

2024

Revenue$73,167
Expenses$42,248
Net Income$30,919
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$95,653
Liabilities
$0
Net assets
$95,653
Revenue
$73,167
Expenses
$42,248
Net income
$30,919
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$95.7$0.00$95.7$73.2$42.2$30.9
2023Detailed filing. Detailed filing data is available for this year.$64.7$0.00$64.7$54.8$48.5$6.37
2022Detailed filing. Detailed filing data is available for this year.$58.4$0.00$58.4$75.5$62.2$13.2
2021Detailed filing. Detailed filing data is available for this year.$45.1$0.00$45.1$72.3$45.8$26.5
2020Detailed filing. Detailed filing data is available for this year.$18.6$0.00$18.6$15.7$36.5$20.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 31, 2025
Return Version
2024v5.2
Gross Receipts
$73,167
Mission and Program Overview

Mission

To promote, foster and enhance the planting and preservation of trees on the upper east sideof new york city, and to advocate for responsible stewardship through creation of general public educational opportunities and community projects.

To promote, foster, and enhance the planting and preservation of trees on the upper east side of new york city and to advocate for responsible stewardship through creation of general public educational opportunities and community projects.

Program Services

DescriptionGrantsExpenses
PLANTING AND MAINTENANCE OF TREES AND FLOWERS ON THE UPPER EAST SIDE OF NEW YORK CITY$0$36,369
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RODMAN PAULPresident-$0--
JUDITH CHURCHILLSecretary-$0--
GARY STRAUSSTreasurer-$0--
JOE COLEMANDirector-$0--
SUSAN GOLDSMITHDirector-$0--
ISABELLE HIGGINSDirector-$0--
NATE THORNEDirector-$0--
SARA WEINERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Trees 78 Foundation
EIN
83-4032552
Phone
6318714769
Address
169 EAST 78TH STREET, NEW YORK, NY 10075

Signing Officer

Name
Rodman Paul
Title
President
Phone
6318714769
Signed
2025-07-31
Discuss with paid preparer
Yes

Preparer

Firm
Roth & Company Llp
Address
1428 36TH STREET SUITE 200, BROOKLYN, NY 11218
Preparer
Zacharia Waxler
Phone
7182361600
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 585.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: office expenses. Amount: 3,383. Description: maintenance and flowers. Amount: 27,169. Total to form 990-ez, line 16: 30,552.”

Raw XML Appendix175 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RODMAN PAUL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JUDITH CHURCHILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GARY STRAUSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOE COLEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SUSAN GOLDSMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ISABELLE HIGGINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6NATE THORNE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7SARA WEINER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
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IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
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IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE, FOSTER, AND ENHANCE THE PLANTING AND PRESERVATION OF TREES ON THE UPPER EAST SIDE OF NEW YORK CITY AND TO ADVOCATE FOR RESPONSIBLE STEWARDSHIP THROUGH CREATION OF GENERAL PUBLIC EDUCATIONAL OPPORTUNITIES AND COMMUNITY PROJECTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PLANTING AND MAINTENANCE OF TREES AND FLOWERS ON THE UPPER EAST SIDE OF NEW YORK CITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt036369
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt042248
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IRS990EZ/TotalRevenueAmt073167
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.TREES78FOUNDATION.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt072582
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt054836
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt075457
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt072305
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt015725
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0290905
IRS990ScheduleA/TotalSupportAmt0291490
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 585.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: OFFICE EXPENSES. AMOUNT: 3,383. DESCRIPTION: MAINTENANCE AND FLOWERS. AMOUNT: 27,169. TOTAL TO FORM 990-EZ, LINE 16: 30,552.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RODMAN PAUL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06318714769
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TREES 78 FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0TREE
ReturnHeader/Filer/EIN0834032552
ReturnHeader/Filer/PhoneNum06318714769
ReturnHeader/Filer/USAddress/AddressLine1Txt0169 EAST 78TH STREET
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010075
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0113360065
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011218
ReturnHeader/PreparerPersonGrp/PhoneNum07182361600
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ZACHARIA WAXLER
ReturnHeader/ReturnTs02025-07-31T13:26:22-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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