Civic Intelligence

Arizona Community Tree Council

EIN 86-0693339 • 501(c)3 • Gilbert, AZ

Profile

Encourage, facilitate planting,care of az tree

Refreshing map…

70 S Val Vista Dr Ste A3-186Gilbert, AZ 85296

www.aztrees.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.28x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.03x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

50th percentile

4.3%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

80th percentile

26%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

104%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$86,323

Up $18,071 (+26%) from 2023

Liabilities

Down

$23,880

Down $12,645 (-35%) from 2023

Net Assets

Up

$62,443

Up $30,716 (+97%) from 2023

Revenue

Up

$702,893

Up $357,915 (+104%) from 2023

Expenses

Up

$672,338

Up $282,452 (+72%) from 2023

Net Income

Up

$30,555

Up $75,463 (+168%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $106,885Liabilities 2010: $4,500Net Assets 2010: $102,3852010Assets 2011: $57,540Liabilities 2011: $0Net Assets 2011: $57,5402011Assets 2012: $51,784Net Assets 2012: $51,7842012Assets 2013: $34,779Net Assets 2013: $34,7792013Assets 2014: $56,258Net Assets 2014: $56,2582014Assets 2015: $84,266Net Assets 2015: $84,2662015Assets 2016: $89,231Liabilities 2016: $0Net Assets 2016: $89,2312016Assets 2017: $124,805Liabilities 2017: $0Net Assets 2017: $124,8052017Assets 2018: $120,288Liabilities 2018: $0Net Assets 2018: $120,2882018Assets 2019: $193,895Liabilities 2019: $0Net Assets 2019: $193,8952019Assets 2020: $167,199Liabilities 2020: $0Net Assets 2020: $167,1992020Assets 2021: $104,410Liabilities 2021: $5,200Net Assets 2021: $99,2102021Assets 2022: $75,781Liabilities 2022: $1,752Net Assets 2022: $74,0292022Assets 2023: $68,252Liabilities 2023: $36,525Net Assets 2023: $31,7272023Assets 2024: $86,323Liabilities 2024: $23,880Net Assets 2024: $62,4432024

Highlighted filing

2024

Assets$86,323
Liabilities$23,880
Net Assets$62,443

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $181,749Expenses 2010: $184,535Net Income 2010: -$2,7862010Revenue 2011: $157,050Expenses 2011: $201,995Net Income 2011: -$44,9452011Revenue 2012: $195,418Expenses 2012: $201,174Net Income 2012: -$5,7562012Revenue 2013: $178,189Expenses 2013: $195,194Net Income 2013: -$17,0052013Revenue 2014: $105,915Expenses 2014: $84,436Net Income 2014: $21,4792014Revenue 2015: $189,228Expenses 2015: $161,173Net Income 2015: $28,0552015Revenue 2016: $208,309Expenses 2016: $203,344Net Income 2016: $4,9652016Revenue 2017: $240,638Expenses 2017: $205,064Net Income 2017: $35,5742017Revenue 2018: $124,928Expenses 2018: $129,445Net Income 2018: -$4,5172018Revenue 2019: $224,648Expenses 2019: $151,041Net Income 2019: $73,6072019Revenue 2020: $149,394Expenses 2020: $176,090Net Income 2020: -$26,6962020Revenue 2021: $148,476Expenses 2021: $216,465Net Income 2021: -$67,9892021Revenue 2022: $307,222Expenses 2022: $332,403Net Income 2022: -$25,1812022Revenue 2023: $344,978Expenses 2023: $389,886Net Income 2023: -$44,9082023Revenue 2024: $702,893Expenses 2024: $672,338Net Income 2024: $30,5552024

Highlighted filing

2024

Revenue$702,893
Expenses$672,338
Net Income$30,555

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.24$0.62$7.03$6.72$0.31
2023Summary only. Only limited summary data is available for this year.$0.68$0.37$0.32$3.45$3.90$0.45
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.02$0.74$3.07$3.32$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.05$0.99$1.48$2.16$0.68
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.00$1.67$1.49$1.76$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.00$1.94$2.25$1.51$0.74
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$1.25$1.29$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.00$1.25$2.41$2.05$0.36
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.00$0.89$2.08$2.03$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.84$1.89$1.61$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.56$1.06$0.84$0.21
2013Detailed filing. Detailed filing data is available for this year.$0.35$0.35$1.78$1.95$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.52$1.95$2.01$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.00$0.58$1.57$2.02$0.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.05$1.02$1.82$1.85$0.03
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 26, 2023
Return Version
2022v5.0
Gross Receipts
$316,825
Mission and Program Overview

Mission

Encourage, facilitate planting,care of az tree

To facilitate the proper planting and care of arizona trees through professional training, public education and awareness, partnerships that advance the vision and mission, and advisory support for the state.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$80,924$34,762▼ $46,162
Cash and Non-Interest-Bearing Accounts$18,862$32,151▲ $13,289
Prepaid Expenses and Deferred Charges$4,624$8,868▲ $4,244
Total Assets$104,410$75,781▼ $28,629
Liabilities
Deferred Revenue$5,200$1,752▼ $3,448
Total Liabilities$5,200$1,752▼ $3,448
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$72,201$48,685▼ $23,516
Net Assets With Donor Restrictions$27,009$25,344▼ $1,665
Total Net Assets Fund Balance$99,210$74,029▼ $25,181
Total Liabilities and Net Assets / Fund Balance$104,410$75,781▼ $28,629

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$656$656

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$27,009--$1,665$25,344
2021$24,669$2,340--$27,009
2020$21,779$2,890--$24,669
2019$17,839$3,940--$21,779
2018$14,819$3,020--$17,839
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rick RobinsonPast President
Erik MauelPresident
David MikulakVice President
Bill MurphyDirector
Branden PetersDirector
Dalton GormeyDirector
Jeff ViningDirector
Justin MenzelDirector
Kalman MannisDirector
Larry PhillipsDirector
Mc BaldwinDirector
Roy MaxeyDirector
Thomas DeeganDirector
Travis ZelinskasDirector
Ursula SchuchDirector
Beverly BabbExecutive Director
Cindy MossSecretary
Kasey SchugTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$195,888
Program Service Revenue
$115,291
Investment Income
$32
Other Revenue
$-3,989
All Other Contributions
$45,576
Change in Net Assets
$-25,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$332,403
Total Fundraising Expense$9,528
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$139,675$14,328$3,582$157,585
Fees for Services Management$48,750$13,000$3,250$65,000
Conferences and Meetings$52,768--$52,768
Office Expenses$16,131$3,403$1,700$21,234
Travel$10,173--$10,173
Advertising$3,661$976$244$4,881
Information Technology$3,009-$752$3,761
Insurance-$3,580-$3,580
Other Expenses$3,128--$3,128
Fees for Services Accounting-$1,375-$1,375
Total Functional Expenses$286,213$36,662$9,528$332,403
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$9,603
Gaming Gross Income$3,649
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
AdamsChandler LLCExec Dir.Management and administrationNo$65,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

The organization hired adams chandler llc to manage duties normally handled by an executive director and administrative personnel.beverly babb, with the management company, acted as the executive director for the organization and was paid 18,207 by adams chandler for the work of the filing organization.

Form 990, Part VI, Section A, Line 6

Membership is available to individuals and organizations interested in advancing the purposes of the organization.

Form 990, Part VI, Section A, Line 7A

Each member in good standing is eligible to vote on the organizations officers and council board of directors. Elections are done on a one member one vote basis.

Form 990, Part VI, Section A, Line 7B

Amendments to the organizations bylaws require approval from the membership body.

Form 990, Part VI, Section B, Line 11B

The executive director of the organization distributes a pdf copy of the 990 to all council board of directors for review and comment prior to the return being filed.

Form 990, Part VI, Section B, Line 12C

At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the council reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.

Form 990, Part VI, Section B, Line 15

The council may hire and compensate individuals for necessary services rendered to the organization so long as such compensation is reasonable. The council shall determine reasonable compensation amounts based upon compensation paid by similarly situated nonprofits for like services. The council may rely upon salary studies, as well as data regarding compensation paid by peer organizations of similar size to determine reasonable compensation. The terms of such compensation and information relied upon shall be recorded in writing. An individual who is a member of the council who receives compensation, directly or indirectly from the organization for services, is precluded from participating in discussions or votes pertaining to their own compensation. Currently the organization has no employees meeting the definition of a key employee.

Form 990, Part VI, Section C, Line 19

The organization will provide, in a timely manner, the financial statements and governing documents, including its conflict of interest policies, when requested in writing or in person.

Filing and Contact Details

Filer

Filer Name
Arizona Community Tree Council
EIN
86-0693339
Phone
6023543023
Address
70 S VAL VISTA DR STE A3-186, GILBERT, AZ 85296

Signing Officer

Name
Beverly Babb
Title
Executive Director
Phone
6023543023
Signed
2023-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beverly Babb
Formed
1993
Legal Domicile
Az
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
86

Preparer

Firm
Sechler Morgan Cpas Pllc
Address
2418 W BARROW DRIVE, CHANDLER, AZ 85224
Preparer
Kristina Morgan CPA
Phone
6022302700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

The organization spent 71,639, utilizing grant awards for independent contractor assistance with programs, administration, and fundraising. Additionally, 85,945 was spent on arborists.

Raw XML AppendixShowing 400 of 541 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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IRS990/AdvertisingGrp/FundraisingAmt0244
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IRS990/AdvertisingGrp/TotalAmt04881
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IRS990/BooksInCareOfDetail/USAddress/CityNm0GILBERT
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IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0WE TEACH HOMEOWNERS, AND OTHERS PLANTING TREES, TO BE MINDFUL OF PROPER PLACEMENT, WATERING AND CARE. MATERIALS DEVELOPED IN PARTNERSHIP WITH UTILITY ORGANIZATIONS, ENCOURAGING RIGHT TREE, RIGHT PLACE, ARE DISTRIBUTED AT ALL EVENTS WHERE WE HAVE A COMMUNITY PRESENCE. OUR PROGRAMS REACH ARIZONA COMMUNITIES AND TREE PROFESSIONALS WITH OUR EDUCATION AND OUR SUPPORT FOR PROPER TREE CARE AND PLANTING. ACTC IS THE ONLY STATE-WIDE NONPROFIT ORGANIZATION DEDICATED TO THE EDUCATION AND SAFETY OF ARIZONA ARBORISTS, TREE WORKERS AND TREE PROFESSIONALS. OUR PROGRAMS PROVIDE THE PROFESSIONAL DEVELOPMENT NEEDED TO MAINTAIN OUR STATES CRITICAL TREE ASSETS. WE HELP TREE PROFESSIONALS MAINTAIN THEIR CERTIFICATIONS, EARN CERTIFICATIONS, STAY CONNECTED TO TRENDS IN THEIR PROFESSION AND BOND AS COLEGUES AND PROFESSIONALS IN A COMMUNITY DEDICATED TO KEEPING OUR URBAN FORESTS HEALTHY AND ALIVE. IN ADDITION TO OUR EDUCATION CALENDAR POSTED ON OUR WEBSITE, WE PROVIDE POP-UP EVENTS TO ADDRESS URGENT THREATS TO OUR ARIZONA TREES AND BRING OUR COMMUNITY TOGETHER IN RESPONSE.
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