Civic Intelligence

Dream Tree Project

990 • Fiscal year 2014 • EIN 85-0462470

Sep 01, 2013 to Aug 31, 2014 • Filed on Mar 05, 2014

128 LA Posta87571

(575) 758-9595

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.03x

Higher debt load relative to assets than 32% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

40th percentile

0.07x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

32nd percentile

-2.6%

Higher net margin than 32% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

31st percentile

-2.2%

Faster asset growth than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$1,464,462

Down $33,693 (-2.2%) from 2013

Net Assets

Down

$1,426,366

Down $14,106 (-1.0%) from 2013

Liabilities

Down

$38,096

Down $19,587 (-34%) from 2013

Revenue

$553,117

No earlier filing loaded for comparison.

Expenses

Down

$567,223

Down $45,167 (-7.4%) from 2013

Net Income

-$14,106

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,636,298Liabilities 2010: $16,139Net Assets 2010: $1,620,1592010Assets 2011: $1,522,922Liabilities 2011: $30,514Net Assets 2011: $1,492,4082011Assets 2012: $1,451,718Liabilities 2012: $44,331Net Assets 2012: $1,407,3872012Assets 2013: $1,498,155Liabilities 2013: $57,683Net Assets 2013: $1,440,4722013Assets 2014: $1,464,462Liabilities 2014: $38,096Net Assets 2014: $1,426,3662014Assets 2015: $1,557,308Liabilities 2015: $47,242Net Assets 2015: $1,510,0662015Assets 2016: $1,638,356Liabilities 2016: $57,026Net Assets 2016: $1,581,3302016Assets 2017: $1,657,313Liabilities 2017: $75,657Net Assets 2017: $1,581,6562017Assets 2018: $1,708,933Liabilities 2018: $97,929Net Assets 2018: $1,611,0042018Assets 2019: $1,549,279Liabilities 2019: $98,141Net Assets 2019: $1,451,1382019Assets 2020: $1,830,441Liabilities 2020: $649,428Net Assets 2020: $1,181,0132020Assets 2021: $2,105,793Liabilities 2021: $697,497Net Assets 2021: $1,408,2962021Assets 2022: $1,530,934Liabilities 2022: $304,092Net Assets 2022: $1,226,8422022Assets 2023: $4,399,334Liabilities 2023: $1,432,419Net Assets 2023: $2,966,9152023Assets 2024: $4,205,954Liabilities 2024: $1,586,950Net Assets 2024: $2,619,0042024

Highlighted filing

2014

Assets$1,464,462
Liabilities$38,096
Net Assets$1,426,366

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $677,3712010Expenses 2011: $672,2822011Expenses 2012: $655,5882012Expenses 2013: $612,3902013Revenue 2014: $553,117Expenses 2014: $567,223Net Income 2014: -$14,1062014Revenue 2015: $709,578Expenses 2015: $625,878Net Income 2015: $83,7002015Revenue 2016: $766,529Expenses 2016: $695,265Net Income 2016: $71,2642016Revenue 2017: $1,019,489Expenses 2017: $1,019,163Net Income 2017: $3262017Revenue 2018: $1,313,595Expenses 2018: $1,284,247Net Income 2018: $29,3482018Revenue 2019: $1,500,762Expenses 2019: $1,660,628Net Income 2019: -$159,8662019Revenue 2020: $2,041,778Expenses 2020: $2,150,484Net Income 2020: -$108,7062020Revenue 2021: $3,204,703Expenses 2021: $3,089,853Net Income 2021: $114,8502021Revenue 2022: $3,003,594Expenses 2022: $3,165,949Net Income 2022: -$162,3552022Revenue 2023: $5,611,257Expenses 2023: $3,920,534Net Income 2023: $1,690,7232023Revenue 2024: $4,362,517Expenses 2024: $4,710,535Net Income 2024: -$348,0182024

Highlighted filing

2014

Revenue$553,117
Expenses$567,223
Net Income-$14,106
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Mar 5, 2014
Return Version
2013v4.0
Gross Receipts
$553,117
Mission and Program Overview

Mission

The mission of the dream tree project is to provide youth with a respectful, loving and safe place for growth and to nurture thier potential for becoming independent, positively involved members of their community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,259,779$1,239,655▼ $20,124
Cash and Non-Interest-Bearing Accounts$172,824$128,585▼ $44,239
Pledges and Grants Receivable$16,743$41,645▲ $24,902
Accounts Receivable$18,278$24,495▲ $6,217
Prepaid Expenses and Deferred Charges$9,414$8,965▼ $449
Total Assets$1,498,155$1,464,462▼ $33,693
Other Assets Total$21,117$21,117→ $0
Liabilities
Accounts Payable and Accrued Expenses$57,683$38,096▼ $19,587
Total Liabilities$57,683$38,096▼ $19,587
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,239,906$1,239,906→ $0
Unrestricted Net Assets$196,629$186,460▼ $10,169
Temporarily Rstr Net Assets$3,937--
Total Net Assets Fund Balance$1,440,472$1,426,366▼ $14,106
Total Liabilities and Net Assets / Fund Balance$1,498,155$1,464,462▼ $33,693

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,162,522$421,737$1,584,259
Land$75,000-$75,000
Equipment$1,140$54,951$56,091
Other Land Buildings$993$19,404$20,397
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Catherine HummelExecutive DiFT$59,998$59,998

Board Members and Trustees

NameTitle
Patrick LeePresident
Brennan MurphySecretary
Kristin SwimVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$381,133
Program Service Revenue
$154,383
Investment Income
$1,245
Other Revenue
$16,356
All Other Contributions
$118,744
Change in Net Assets
$-14,106

Audited Revenue Reconciliation

Revenue per Audited Statements
$553,117
Total Revenue per Audited Statements
$553,117
Total Revenue per Form 990
$553,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$387,747
Other Expenses$179,476
Total Fundraising Expense$14,250
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$255,268$20,431-$275,699
Current Officers, Directors, Trustees, and Key Employees$15,000$35,999$9,000$59,999
Depreciation Depletion$37,303$4,145-$41,448
Payroll Taxes$26,480$5,529$882$32,891
Occupancy$19,490$2,166-$21,656
Other Employee Benefits$15,424$3,220$514$19,158
Fees for Services Other$16,693$1,150-$17,843
Insurance$14,261$2,978$475$17,714
Fees for Services Accounting-$10,861-$10,861
All Other Expenses$1,903$3,360$2,750$8,013
Advertising$7,615--$7,615
Office Expenses$4,831$1,009$160$6,000
Information Technology$4,692$980$156$5,828
Other Expenses$7,629$3,335$313$3,335
Total Functional Expenses$455,001$97,972$14,250$567,223

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$567,223
Total Expenses per Audited Statements$567,223
Total Expenses per Form 990$567,223
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Management currently reviews and accepts the form 990 prior to irs submission.

Form 990, Page 6, Part VI, Line 12C

Board members are required to report all potential conflicts as they might occur.

Form 990, Page 6, Part VI, Line 15A

Executive director and employee salaries are reviewed and approved during the annual budget process.

Form 990, Page 6, Part VI, Line 15B

Executive director and employee salaries are reviewed and approved during the annual budget process.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available on the guidestar website and upon written request.

Filing and Contact Details

Filer

EIN
85-0462470
Phone
5757589595

Signing Officer

Name
Catherine Hummel
Title
Executive Director
Phone
5757589595
Signed
2014-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Hummel
Formed
2000
Legal Domicile
Nm
Voting Board Members
3
Independent Board Members
3
Employees
25
Volunteers
10

Preparer

Preparer
Ollie D Waters
Phone
5052600616
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Dreamtree annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the organization takes meet the definition of an uncertain tax position under the income taxes topic of the financial accounting standards codification. As of august 31, 2014 there were no uncertain tax positions noted.

Raw XML Appendix384 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.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt029896
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0513089
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98510
IRS990ScheduleA/PublicSupportPY170Pct00.99130
IRS990ScheduleA/PublicSupportTotal170Amt01980714
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0381133
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0445921
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0386838
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0358074
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0408748
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01980714
IRS990ScheduleA/TotalSupportAmt02010610
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01162522
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0421737
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01584259
IRS990ScheduleD/EquipmentGrp/BookValueAmt01140
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054951
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056091
IRS990ScheduleD/ExpensesSubtotalAmt0567223
IRS990ScheduleD/LandGrp/BookValueAmt075000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0993
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019404
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020397
IRS990ScheduleD/RevenueSubtotalAmt0553117
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DREAMTREE ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. AS OF AUGUST 31, 2014 THERE WERE NO UNCERTAIN TAX POSITIONS NOTED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01239655
IRS990ScheduleD/TotalExpensesPerForm990Amt0567223
IRS990ScheduleD/TotalRevenuePerForm990Amt0553117
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0553117
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT CURRENTLY REVIEWS AND ACCEPTS THE FORM 990 PRIOR TO IRS SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO REPORT ALL POTENTIAL CONFLICTS AS THEY MIGHT OCCUR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR AND EMPLOYEE SALARIES ARE REVIEWED AND APPROVED DURING THE ANNUAL BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR AND EMPLOYEE SALARIES ARE REVIEWED AND APPROVED DURING THE ANNUAL BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE ON THE GUIDESTAR WEBSITE AND UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt03937
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01498155
IRS990/TotalAssetsEOYAmt01464462
IRS990/TotalAssetsGrp/BOYAmt01498155
IRS990/TotalAssetsGrp/EOYAmt01464462
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0381133
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014250
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt097972
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0455001
IRS990/TotalFunctionalExpensesGrp/TotalAmt0567223
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt057683
IRS990/TotalLiabilitiesEOYAmt038096
IRS990/TotalLiabilitiesGrp/BOYAmt057683
IRS990/TotalLiabilitiesGrp/EOYAmt038096
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01440472
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01426366
IRS990/TotalProgramServiceExpensesAmt0455001
IRS990/TotalProgramServiceRevenueAmt0154383
IRS990/TotalReportableCompFromOrgAmt059998
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0171984
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0553117
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01498155
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01464462
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0196629
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0186460
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 1677
IRS990/USAddress/City0TAOS
IRS990/USAddress/State0NM
IRS990/USAddress/ZIPCode087571
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0DREAMTREEPROJECT.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHERINE HUMMEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05757589595
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine10DREAM TREE PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0DREA
ReturnHeader/Filer/EIN0850462470
ReturnHeader/Filer/PhoneNum05757589595
ReturnHeader/Filer/USAddress/AddressLine10128 LA POSTA
ReturnHeader/Filer/USAddress/City0TAOS
ReturnHeader/Filer/USAddress/State0NM
ReturnHeader/Filer/USAddress/ZIPCode087571
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205855985
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MOYE WATERS AND ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine104317 LEAD AVE SE STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ALBUQUERQUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0871082724
ReturnHeader/PreparerPersonGrp/PhoneNum05052600616
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0OLLIE D WATERS
ReturnHeader/ReturnTs02015-03-14T12:21:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-09-01
ReturnHeader/TaxPeriodEndDt02014-08-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.21$1.59$2.62$4.36$4.71$0.35
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.40$1.43$2.97$5.61$3.92$1.69
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.30$1.23$3.00$3.17$0.16
2021Detailed filing. Detailed filing data is available for this year.$2.11$0.70$1.41$3.20$3.09$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.83$0.65$1.18$2.04$2.15$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.10$1.45$1.50$1.66$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.71$0.10$1.61$1.31$1.28$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.66$0.08$1.58$1.02$1.02$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.64$0.06$1.58$0.77$0.70$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.56$0.05$1.51$0.71$0.63$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.46$0.04$1.43$0.55$0.57$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.06$1.44$0.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.04$1.41$0.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.03$1.49$0.67
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.02$1.62$0.68