Civic Intelligence

Arizona Community Tree Council Inc.

990 • Fiscal year 2017 • EIN 86-0693339

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 09, 2018

PO Box 65122Phoenix, AZ 85082

(602) 354-3023

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

81st percentile

40%

Faster asset growth than 81% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

68th percentile

16%

Faster revenue growth than 68% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$124,805

Up $35,574 (+40%) from 2016

Net Assets

Up

$124,805

Up $35,574 (+40%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$240,638

Up $32,329 (+16%) from 2016

Expenses

Up

$205,064

Up $1,720 (+0.8%) from 2016

Net Income

Up

$35,574

Up $30,609 (+616%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$124,805
Liabilities$0
Net Assets$124,805

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$240,638
Expenses$205,064
Net Income$35,574
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 9, 2018
Return Version
2017v2.3
Gross Receipts
$245,641
Mission and Program Overview

Mission

Encourage, facilitate planting,care of az tree

Our mission is to facilitate the proper planting and care of trees in arizona.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$78,347$114,047▲ $35,700
Savings and Temporary Cash Investments$10,731$10,736▲ $5
Land, Buildings, and Equipment, Net$153$22▼ $131
Total Assets$89,231$124,805▲ $35,574
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$76,937$109,987▲ $33,050
Temporarily Rstr Net Assets$12,294$14,818▲ $2,524
Total Net Assets Fund Balance$89,231$124,805▲ $35,574
Total Liabilities and Net Assets / Fund Balance$89,231$124,805▲ $35,574

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22$634$656

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$12,294$2,525--$14,819
2016$9,789$3,635-$1,130$12,294
2015$7,445$2,490-$146$9,789
2014$10,098$5,520-$8,173$7,445
2013$20,598--$10,500$10,098
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bonnie ErvineImmediate Past President
Claud CluffPresident
Alix RogstadDirector
Bill MurphyDirector
Cathy RymerDirector
Ceasar CordovaDirector
Ej CochrumDirector
Erik MauelDirector
Mc BaldwinDirector
Peter WarrenDirector
Tom WaldeckDirector
Beverly BabbExecutive Director
Rick RobinsonMember at Large
Scott RowanSecretary
Jim BennettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$157,810
Program Service Revenue
$82,080
Investment Income
$51
Other Revenue
$697
All Other Contributions
$19,834
Change in Net Assets
$35,574
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$205,064
Total Fundraising Expense$2,689
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$67,156--$67,156
Fees for Services Management$39,531$10,542$2,635$52,708
Conferences and Meetings$40,755$1,927-$42,682
Travel$17,324$1,608-$18,932
Office Expenses$12,392$2,064$54$14,510
Information Technology$1,070$2,311-$3,381
Insurance$892$1,868-$2,760
Fees for Services Accounting-$1,200-$1,200
Other Expenses$917--$917
Advertising$687--$687
Depreciation Depletion-$131-$131
Total Functional Expenses$180,724$21,651$2,689$205,064
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,470
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
-Exec Director part ownerManagement and other servicesNo$63,208
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 family members
Yes
Business relationship with organization members
Yes
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 3

The organization paid adams chandler llc 52,708 to manage duties normally handled by an executive director.

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 by laws 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 18 19

The organization will provide in a timely manner, copies of tax returns, 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
PO BOX 65122, PHOENIX, AZ 85082

Signing Officer

Name
Beverly Babb
Title
Executive Director
Signed
2018-08-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Claud Cluff
Formed
1993
Legal Domicile
Az
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
200

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 hires consultants for marketing and leaf tree program.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests

Document Assets

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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
2017Detailed filing. Detailed filing data is available for this year.$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