Civic Intelligence

Dream Tree Project

990 • Fiscal year 2015 • EIN 85-0462470

Sep 01, 2014 to Aug 31, 2015 • Filed on Mar 24, 2016

128 LA PostaTaos, NM 87571

(575) 758-9595

Siviq Scores

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

Liabilities / Assets

34th percentile

0.03x

Higher debt load relative to assets than 34% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

40th percentile

0.07x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

70th percentile

12%

Higher net margin than 70% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

67th percentile

6.3%

Faster asset growth than 67% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

82nd percentile

28%

Faster revenue growth than 82% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,557,308

Up $92,846 (+6.3%) from 2014

Net Assets

Up

$1,510,066

Up $83,700 (+5.9%) from 2014

Liabilities

Up

$47,242

Up $9,146 (+24%) from 2014

Revenue

Up

$709,578

Up $156,461 (+28%) from 2014

Expenses

Up

$625,878

Up $58,655 (+10%) from 2014

Net Income

Up

$83,700

Up $97,806 (+693%) from 2014

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

2015

Assets$1,557,308
Liabilities$47,242
Net Assets$1,510,066

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

2015

Revenue$709,578
Expenses$625,878
Net Income$83,700
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Mar 24, 2016
Return Version
2014v6.0
Gross Receipts
$709,578
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$1,239,655$1,196,444▼ $43,211
Cash and Non-Interest-Bearing Accounts$128,585$236,181▲ $107,596
Accounts Receivable$24,495$51,940▲ $27,445
Pledges and Grants Receivable$41,645$46,347▲ $4,702
Prepaid Expenses and Deferred Charges$8,965$4,097▼ $4,868
Other Notes and Loans Receivable, Net-$1,182-
Total Assets$1,464,462$1,557,308▲ $92,846
Other Assets Total$21,117$21,117→ $0
Liabilities
Accounts Payable and Accrued Expenses$38,096$47,242▲ $9,146
Total Liabilities$38,096$47,242▲ $9,146
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,239,906$1,239,906→ $0
Unrestricted Net Assets$186,460$270,160▲ $83,700
Total Net Assets Fund Balance$1,426,366$1,510,066▲ $83,700
Total Liabilities and Net Assets / Fund Balance$1,464,462$1,557,308▲ $92,846

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,120,314$463,945$1,584,259
Land$75,000-$75,000
Equipment$513$55,578$56,091
Other Land Buildings$617$19,780$20,397
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Catherine HummelExecutive DiFT$48,460$48,460

Board Members and Trustees

NameTitle
Kristin SwimPresident
Peter BlakeDirector
Sophia StewartDirector
Nina ScaloraSecretary
Nicole BaradyTreasurer
Ethan Beck BondVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$427,263
Program Service Revenue
$261,688
Investment Income
$245
Other Revenue
$20,382
All Other Contributions
$108,158
Change in Net Assets
$83,700

Audited Revenue Reconciliation

Revenue per Audited Statements
$709,578
Total Revenue per Audited Statements
$709,578
Total Revenue per Form 990
$709,578
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$426,258
Other Expenses$199,620
Total Fundraising Expense$10,235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$304,847$19,314-$324,161
Current Officers, Directors, Trustees, and Key Employees$12,115$29,076$7,269$48,460
Depreciation Depletion$38,889$4,322-$43,211
Payroll Taxes$26,420$4,033$606$31,059
Occupancy$21,471$2,386-$23,857
Other Employee Benefits$19,205$2,933$440$22,578
Insurance$14,478$2,210$332$17,020
Fees for Services Accounting-$15,692-$15,692
All Other Expenses$9,830$2,543$1,213$13,586
Advertising$11,093--$11,093
Fees for Services Other$7,657--$7,657
Office Expenses$6,269$957$144$7,370
Other Expenses$5,492$838$126$6,456
Information Technology$4,576$699$105$5,380
Total Functional Expenses$523,457$92,186$10,235$625,878

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$625,878
Total Expenses per Audited Statements$625,878
Total Expenses per Form 990$625,878
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

Filer Name
Dream Tree Project
EIN
85-0462470
Phone
5757589595
Address
128 LA POSTA, TAOS, NM 87571

Signing Officer

Name
Kristin Swim
Title
Board President
Phone
5757589595
Signed
2016-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Hummel
Formed
2000
Legal Domicile
Nm
Voting Board Members
6
Independent Board Members
6
Employees
25
Volunteers
10

Preparer

Firm
Moye Waters and Associates
Address
4317 LEAD AVE SE STE B, ALBUQUERQUE, NM 87108-2724
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, 2015 there were no uncertain tax positions noted.

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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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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.
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0523457
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt047242
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IRS990/TotalProgramServiceRevenueAmt0261688
IRS990/TotalReportableCompFromOrgAmt048460
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0186460
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0270160
IRS990/UponRequestInd0X
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ReturnHeader/BuildTS02016-08-17 19:52:53Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTIN SWIM
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOYE WATERS AND ASSOCIATES
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ReturnHeader/PreparerPersonGrp/PreparationDt02016-03-24

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