Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
California Releaf
EIN 90-0138904 • 501(c)3 • Sacramento, CA
Profile
California Releaf's mission is to empower grassroots efforts and build strategic partnerships that preserve, protect and enhance California's urban and community forests.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.52x
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 6.6% of source-year revenue.
Asset Growth
96th percentile
Faster asset growth than 96% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Balance Sheet
Assets
Up$1,295,492
Up $773,344 (+148%) from 2023
Liabilities
Up$669,288
Up $432,720 (+183%) from 2023
Net Assets
Up$626,204
Up $340,624 (+119%) from 2023
Revenue
Up$1,794,690
Up $451,954 (+34%) from 2023
Expenses
Up$1,454,066
Up $163,241 (+13%) from 2023
Net Income
Up$340,624
Up $288,713 (+556%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $1,295,492
- Liabilities
- $669,288
- Net assets
- $626,204
- Revenue
- $1,794,690
- Expenses
- $1,454,066
- Net income
- $340,624
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- May 6, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $1,794,690
Mission and Program Overview
Mission
California Releaf's mission is to empower grassroots efforts and build strategic partnerships that preserve, protect and enhance California's urban and community forests.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $157,304 | $601,738 | ▲ $444,434 |
| Accounts Receivable | $299,769 | $495,232 | ▲ $195,463 |
| Prepaid Expenses and Deferred Charges | $9,519 | $172,832 | ▲ $163,313 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $522,148 | $1,295,492 | ▲ $773,344 |
| Other Assets Total | $55,556 | $25,690 | ▼ $29,866 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $175,727 | $640,627 | ▲ $464,900 |
| Other Liabilities | $60,841 | $28,661 | ▼ $32,180 |
| Total Liabilities | $236,568 | $669,288 | ▲ $432,720 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $285,580 | $621,317 | ▲ $335,737 |
| Net Assets With Donor Restrictions | - | $4,887 | - |
| Total Net Assets Fund Balance | $285,580 | $626,204 | ▲ $340,624 |
| Total Liabilities and Net Assets / Fund Balance | $522,148 | $1,295,492 | ▲ $773,344 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Cynthia Blain | Executive Director | FT | $107,151 | $11,015 | $118,166 |
Board Members and Trustees
| Name | Title |
|---|---|
| RayTretheway | President |
| Adrienne Thomas | Member |
| AndyTrotter | Member |
| GregMuscarella | Member |
| KatSuperfisky | Member |
| IgorLacan | Secretary |
| CatherineMartineau | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,659,053
- Program Service Revenue
- $26,075
- Investment Income
- $666
- Other Revenue
- $108,896
- All Other Contributions
- $153,878
- Change in Net Assets
- $340,624
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $677,549 |
| Other Expenses | $407,735 |
| Salaries, Compensation, and Employee Benefits | $368,782 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $672,549 | - | - | $672,549 |
| Fees for Services Other | $270,300 | $42,793 | - | $313,093 |
| Other Salaries and Wages | $141,608 | $48,242 | - | $189,850 |
| Current Officers, Directors, Trustees, and Key Employees | $88,131 | $30,035 | - | $118,166 |
| Other Employee Benefits | $27,034 | $9,246 | - | $36,280 |
| Occupancy | - | $31,236 | - | $31,236 |
| Payroll Taxes | $17,518 | $6,968 | - | $24,486 |
| Travel | $19,281 | $4,421 | - | $23,702 |
| Conferences and Meetings | $9,500 | - | - | $9,500 |
| Office Expenses | $2,180 | $3,261 | - | $5,441 |
| Grants to Domestic Individuals | $5,000 | - | - | $5,000 |
| Insurance | - | $3,806 | - | $3,806 |
| All Other Expenses | $829 | $803 | - | $1,632 |
| Other Expenses | $644 | $314 | - | $958 |
| Interest | - | $92 | - | $92 |
| Total Functional Expenses | $1,262,538 | $191,528 | $0 | $1,454,066 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| ReLeaf Petaluma | Petaluma, CA | 501 (c)(3) | TreeCovery | $77,130 |
| California Climate Action Now | San Francisco, CA | 501 (c)(3) | TreeCovery | $62,815 |
| Tree People | Beverly Hills, CA | 501 (c)(3) | TreeCovery | $62,491 |
| Amigos de los Rios | Altadena, CA | 501 (c)(3) | TreeCovery | $60,585 |
| Chicana Directors Initiative | Los Angeles, CA | 501 (c)(3) | TreeCovery | $57,441 |
| Common Vision | Berkeley, CA | 501 (c)(3) | TreeCovery | $46,618 |
| Calipatria Chamber of Commerc | Calipatria, CA | 501 (c)(3) | TreeCovery | $46,552 |
| Sefceda | Fresno, CA | 501 (c)(3) | TreeCovery | $32,983 |
| Butte Environmental Council | Chico, CA | 501 (c)(3) | TreeCovery | $30,928 |
| Sustainable Claremont | Claremont, CA | 501 (c)(3) | TreeCovery | $29,922 |
| Social Good Fund | Redwood City, CA | 501 (c)(3) | TreeCovery | $29,711 |
| Oakland Parks and Recreation | Oakland, CA | 501 (c)(3) | TreeCovery | $28,482 |
| North East Trees | Los Angeles, CA | 501 (c)(3) | TreeCovery | $16,117 |
| Lumbercycle | San Diego, CA | 501 (c)(3) | TreeCovery | $5,145 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Lease Liability | $28,661 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- 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, Part VI, Section B, Line 11B
“The completed Form 990 is provided via email in advance of the appropriate Quarterly Board Meeting when approving Financial Review.”
Form 990, Part VI, Section B, Line 15A
“The Board reviews and approves the Executive Directors Salary in light of job responsibility, goals met, and other key factors.”
Form 990, Part VI, Section C, Line 19
“Governing documents, policies, and financial statements are available upon request at the organizations headquarters.”
Filing and Contact Details
Filer
- Filer Name
- California ReLeaf
- EIN
- 90-0138904
- Phone
- 9164970034
- Address
- 2115 J Street Suite 213, Sacramento, CA 95816
Signing Officer
- Name
- RayTretheway
- Title
- President
- Signed
- 2025-05-06
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1989
- Legal Domicile
- CA
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 5
- Volunteers
- 7
Preparer
- Firm
- MUN CPAs LLP
- Address
- 2901 Douglas Blvd, Roseville, CA 95661
- Preparer
- Erica Pastor
- Phone
- 9167744208
Supplemental Narrative
Additional Explanations
Form 990, Part III, Line 4D
“OTHER PROGRAM SERVICES 4: Legislative Monitoring and OutreachCalifornia ReLeaf monitors State and Federal legislation for opportunities to educate and participate in public debate and policy related to urban forestry. Of particular interest is how urban forestry is being increasingly integrated into other policy and funding arenas, such as affordable housing, mitigation measures, and potentially Justice 40 Initiatives, drought mitigation, and climate adaptation programs. Furthermore, the steadily mounting recognition of the value of urban forest co-benefits is particularly gratifying as found, for example, in connection with Water Resources Control Boards Making Conservation a California Way of Life regulation. Through our website, newsletter, emails and action alerts, ReLeaf ensures that Network members and other interested community members are aware of what is happening at the state and federal level and also provides information for how local groups can make their voices heard.California ReLeaf staff continued communication with multiple environmental and social justice partners on policy priorities during the report period. Strategic PartnershipsIn order to advance California ReLeafs mission to empower grassroots efforts and build strategic partnerships that preserve, protect, and enhance Californias urban and community forests, ReLeaf staff participated in the following strategic partnerships, collaborations, and committees:1.Alliance of Regional Collaboratives for Climate Adaptation (ARCCA)2.Alliance for Community Trees Executive Director Circle3.California Urban Forestry Advisory Committee (CUFAC) 4.Sustainable Urban Forest Coalition (SUFC) Steering Committee as well as Policy & Research Committees”
Financial Statement Notes
Part X : FIN48 Footnote
“We have evaluated our tax positions and related income tax contingencies and do not believe that any material uncertain tax positions exist that require recognition or disclosure in the financial statements.”
Raw XML AppendixShowing 400 of 630 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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| IRS990/ActivityOrMissionDesc | 0 | California Releaf's mission is to empower grassroots efforts and build strategic partnerships that preserve, protect and enhance California's urban and community forests. |
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| IRS990/Desc | 0 | Program Grant ManagementEdison International continued their long-term support of our California Arbor Week Program in 2024. Their sponsorship again supported ten pass-through community grants with several new grantees including For Los Feliz and Ventura Tree Alliance. Ten grants totaling $50,000 were distributed to celebrate and plant trees in Compton, Ridgecrest, and Chino Hills. The program aligns with Edisons goal to reduce the impacts of climate change and extreme heat by supporting new community groups to plant trees for shade and cooler neighborhoods. Pacific Gas & Electric again supported the Growing Green Communities program which focused on reducing extreme heat in underserved communities within PG&Es region. New grantees included ReLeaf Petaluma, United Latinos, and the African American Network of Kern. In FY2024 ReLeaf managed 10 Growing Green Communities grants totaling $45,000, which served communities from Petaluma to Atascadero and Sacramento to Bakersfield.Also in fiscal year 2024, California ReLeaf managed two pass-through grants funded through the California Department of Forestry and Fire Protection, one of which successfully closed in early 2024. The Treecovery grant program was through the California Climate Investment Program (CCIP) and intended to reduce greenhouse gas emissions and the Relief through ReLeaf grant program was funded by the California Prop 68 Program focused on planting trees to offset the impacts of climate change, such as flooding, wildfires, and extreme heat. In FY2024, California ReLeaf continued an Urban Forest Leadership Training Program with CAL FIRE grant funding. Work also continued on the economic analysis research project Impact of Urban & Community Forestry on Californias Economy, which will update earlier urban forest economic impact research from ten years earlier.Urban Forest California Climate Investment GrantsStarted in 2015, the California Climate Investment Program grants (CCIP) from CAL FIRE have had a strong emphasis on planting in Low Income and Disadvantaged Communities as identified by the California Environmental Protection Agency. All of California ReLeafs CCIP grants provided funding to smaller nonprofits and community groups and encouraged new organizations to make tangible improvements to their neighborhoods with trees and building stronger, more cohesive communities. Cal ReLeafs last CCIP grant program - the Treecovery Grant - was completed in Fiscal Year 2024.List of California Climate Investment Program Grant Programs & Grantees:2021 Social Equity Grant: Treecovery Grant Program Completed in FY20241.Amigos de los Rios2.Butte Environmental Council3.Calipatria Chamber of Commerce4.CityTrees5.Clean & Green Pomona6.Climate Action Now!7.Common Vision8.Growing Healthy Kids9.Los Amigos de Guadalupe10.Lumbercycle11.North East Trees12.ReLeaf Petaluma13.San Bernardino Fatherhood14.Southeast Fresno Community Economic Development Association (SEFCEDA)15.Sustainable Claremont16.TreePeople17.Woodland Tree Foundation2024 Arbor Week GrantsThe California Arbor Week 2024 Grants were focused on Southern California with funding for 10 grants from Edison International. Again, this year the focus was on granting fewer, larger grants to emphasize and the importance of tree planting as well as tree care after planting. ReLeaf awarded $50,000 in pass-through grants to 10 community-based organizations for projects to celebrate California Arbor Week 2024 with tree plantings, tree education and care across the state. The grant awards were $5,000 to each community organization. 2024 California Arbor Week Grantees:1.Food Exploration and Discovery / Monrovia & Monterey Park2.For Los Feliz / Unincorporated Los Angeles3.Grow Monrovia / South Monrovia & Irwindale4.Holistic Divine Innovations / Ridgecrest5.Priceless Pets Rescue Ranch / Chino Hills6.LA Conservation Corps / Compton7.SistersWe / San Bernardino8.SLA Inc. / Compton9.Tule River Parkway Association / Porterville10.Ventura Tree All |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Education and Outreach This program strengthens grassroots efforts by engaging the general public, community leaders, interested organizations, and urban and community forestry professionals. California ReLeafs programs are designed to educate Californians about the value and benefits of trees as well as sound tree care practices. FY2024 Education & Outreach Accomplishments: Urban and Community Forest Economic Impact Study Begun in late 2021, California ReLeaf extended the third UF Economic Impact study due to slow response rates during COVID. The research is funded by CAL FIRE and will be the most up-to-date CAL FIRE-supported project to document the fiscal effects of local urban forestry-related jobs on Californias economy. The research team included California Polytechnic State University, North Carolina State University, and Virginia Tech. For more info, please visit: https://californiareleaf.org/about-releaf/research-project/California ReLeaf does the majority of its outreach communications via online platforms: email lists, social media, webinars, and the website. E-Communications Circulation: 1,500+ Recipients. Regular Email notifications were sent covering a variety of topics such as: Urban Forest Grant Opportunities, Arbor Week Art Contests, California Arbor Week Grants, webinars on drought and trees, urban forest tree canopy tools, tree care jobs, Learn Over Lunch Zoom events.Website Educational resources are shared via the ReLeaf website. The website has strong accessibility for all audiences due to the earlier adoption of the AccessiBe service which uses AI (Artificial Intelligence) to improve website accessibility with respect to languages and ADA compliance. The website now also hosts a sophisticated multi-language online translation widget called G-Translate, which provides ReLeaf website information in 100+ languages. Social Media Circulation: 7000+ Recipients. ReLeaf is very active in using multiple social media platforms to share urban forest issues of interest to community groups, government employees, and green industry professionals. Social media has been very effective in helping ReLeaf reach new community audiences. Webinars To access the ever-expanding library on YouTube of on-demand education and info on grants, tree care, trees and drought, and more please visit : http://californiareleaf.org/resources/webinars/ California Arbor Week In March 2024 California ReLeaf, the US Forest Service, and the California Department of Forestry and Fire Protection (CAL FIRE) hosted the 2024 Arbor Week Press Conference at the Compton Creek Natural Park with support by the LA Conservation Corps. Speakers included representatives from the LA Conservation Corps, CityPlants, the City of Compton, CAL FIRE, the USDA Forest Service, Southern California Edison, Blue Shield of California, and California ReLeaf. The winning California Arbor Week Art Contest posters were unveiled and a celebratory tree planting was led by the LA Conservation Corps. Please visit the website to see updates on Arbor Week activities: https://californiareleaf.org/category/arbor-week/ |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | California ReLeaf NetworkThe California ReLeaf Network is a statewide forum for the informational exchange, education, and mutual support of community-based organizations. The members have common goals of community development by planting and protecting trees, promoting community engagement and volunteer involvement, and fostering an ethic of environmental stewardship.The ReLeaf Network enables individual groups to use their collective power to improve the urban and community forests in their home towns for all Californians. Through membership in the Network, groups build their organizational and technical skills, share their enthusiasm, experiences and ideas, address issues of common concern, and work together to plant trees, promote tree care and community stewardship, and grow stronger communities throughout the state. 2023/24 Accomplishments of this program include: The Network includes over 90 members that vary from small groups of dedicated volunteers to larger nonprofit organizations with paid staff. Network members represent diverse demographics and a broad geographic reach throughout California. Network member organizations: - Planted 30,000+ trees - Cared for 60,000+ trees - Engaged 33,000+ volunteers giving 126,000+ hours of their time - Reached 40,000+ community members during 900+ outreach events Our Education & Communications Program Manager sent regular Network Updates to Network members throughout the year. These emails reached over 200 recipients and covered a variety of topics, including information about funding opportunities, upcoming conferences and workshops, research reports, job announcements and more. Online surveys were used to seek input from ReLeaf Network Member organizations on their accomplishments and concerns as well as their planting and volunteer activities. |
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| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | Legislative Monitoring and OutreachCalifornia ReLeaf monitors State and Federal legislation for opportunities to educate and participate in public debate and policy related to urban forestry. Of particular interest is how urban forestry is being increasingly integrated into other policy and funding arenas, such as affordable housing, mitigation measures, and potentially Justice 40 Initiatives, drought mitigation, and climate adaptation programs. Furthermore, the steadily mounting recognition of the value of urban forest co-benefits is particularly gratifying as found, for example, in connection with Water Resources Control Boards Making Conservation a California Way of Life regulation. Through our website, newsletter, emails and action alerts, ReLeaf ensures that Network members and other interested community members are aware of what is happening at the state and federal level and also provides information for how local groups can make their voices heard.California ReLeaf staff continued communication with multiple environmental and social justice partners on policy priorities during the report period. Strategic Partnerships:In order to advance California ReLeafs mission to empower grassroots efforts and build strategic partnerships that preserve, protect, and enhance Californias urban and community forests, ReLeaf staff participated in the following strategic partnerships, collaborations, and committees:1.Alliance of Regional Collaboratives for Climate Adaptation (ARCCA)2.Alliance for Community Trees Executive Director Circle3.California Urban Forestry Advisory Committee (CUFAC) 4.Sustainable Urban Forest Coalition (SUFC) Steering Committee as well as Policy & Research Committees |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part II-B, Line 1i - Other Activities Description |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part IV - Additional Information |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | WE HAVE EVALUATED OUR TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES AND DO NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
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