Civic Intelligence

California Releaf

990 • Fiscal year 2015 • EIN 90-0138904

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 03, 2016

2112 10th StreetSacramento, CA 95818

(916) 497-0034

Siviq Scores

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

Liabilities / Assets

78th percentile

0.12x

Higher debt load relative to assets than 78% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

78th percentile

0.07x

Higher debt load relative to revenue than 78% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

45th percentile

1.2%

Higher net margin than 45% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

83rd percentile

$22,351

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

54th percentile

4.1%

Faster asset growth than 54% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

36th percentile

-7.8%

Faster revenue growth than 36% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$278,064

Up $10,955 (+4.1%) from 2014

Net Assets

Up

$245,928

Up $16,027 (+7.0%) from 2014

Liabilities

Down

$32,136

Down $5,072 (-14%) from 2014

Revenue

Down

$482,782

Down $40,936 (-7.8%) from 2014

Expenses

Down

$476,949

Down $43,747 (-8.4%) from 2014

Net Income

Up

$5,833

Up $2,811 (+93%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $449,482Liabilities 2011: $247,720Net Assets 2011: $201,7622011Assets 2012: $276,560Liabilities 2012: $53,543Net Assets 2012: $223,0172012Assets 2013: $250,294Liabilities 2013: $23,415Net Assets 2013: $226,8792013Assets 2014: $267,109Liabilities 2014: $37,208Net Assets 2014: $229,9012014Assets 2015: $278,064Liabilities 2015: $32,136Net Assets 2015: $245,9282015Assets 2016: $309,523Liabilities 2016: $60,791Net Assets 2016: $248,7322016Assets 2017: $462,946Liabilities 2017: $166,595Net Assets 2017: $296,3512017Assets 2018: $438,853Liabilities 2018: $121,018Net Assets 2018: $317,8352018Assets 2019: $746,700Liabilities 2019: $414,419Net Assets 2019: $332,2812019Assets 2020: $568,778Liabilities 2020: $237,574Net Assets 2020: $331,2042020Assets 2021: $478,937Liabilities 2021: $124,658Net Assets 2021: $354,2792021Assets 2022: $554,926Liabilities 2022: $321,257Net Assets 2022: $233,6692022Assets 2023: $522,148Liabilities 2023: $236,568Net Assets 2023: $285,5802023Assets 2024: $1,295,492Liabilities 2024: $669,288Net Assets 2024: $626,2042024

Highlighted filing

2015

Assets$278,064
Liabilities$32,136
Net Assets$245,928

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,731,534Expenses 2011: $2,717,394Net Income 2011: $14,1402011Expenses 2012: $2,197,7882012Expenses 2013: $623,8822013Revenue 2014: $523,718Expenses 2014: $520,696Net Income 2014: $3,0222014Revenue 2015: $482,782Expenses 2015: $476,949Net Income 2015: $5,8332015Revenue 2016: $532,470Expenses 2016: $529,666Net Income 2016: $2,8042016Revenue 2017: $887,177Expenses 2017: $839,558Net Income 2017: $47,6192017Revenue 2018: $879,330Expenses 2018: $857,846Net Income 2018: $21,4842018Revenue 2019: $1,370,459Expenses 2019: $1,356,013Net Income 2019: $14,4462019Revenue 2020: $1,658,241Expenses 2020: $1,659,318Net Income 2020: -$1,0772020Revenue 2021: $1,080,946Expenses 2021: $1,057,871Net Income 2021: $23,0752021Revenue 2022: $1,092,611Expenses 2022: $1,213,221Net Income 2022: -$120,6102022Revenue 2023: $1,342,736Expenses 2023: $1,290,825Net Income 2023: $51,9112023Revenue 2024: $1,794,690Expenses 2024: $1,454,066Net Income 2024: $340,6242024

Highlighted filing

2015

Revenue$482,782
Expenses$476,949
Net Income$5,833
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 3, 2016
Return Version
2014v6.0
Gross Receipts
$482,782
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
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$110,211$120,382▲ $10,171
Savings and Temporary Cash Investments$100,772$100,860▲ $88
Pledges and Grants Receivable$48,247$45,881▼ $2,366
Prepaid Expenses and Deferred Charges$7,879$10,941▲ $3,062
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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$267,109$278,064▲ $10,955
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$37,208$31,911▼ $5,297
Deferred Revenue-$225-
Total Liabilities$37,208$32,136▼ $5,072
Net Assets / Fund Balance
Unrestricted Net Assets$229,901$245,928▲ $16,027
Total Net Assets Fund Balance$229,901$245,928▲ $16,027
Total Liabilities and Net Assets / Fund Balance$267,109$278,064▲ $10,955

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$1,928$1,928
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cynthia BlainExecutive DirectorFT$22,351$22,351

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$473,354
Program Service Revenue
$9,331
Investment Income
$97
Other Revenue
$0
All Other Contributions
$15,561
Change in Net Assets
$5,833
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$255,622
Other Expenses$160,151
Grants and Similar Amounts Paid$61,176
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$127,772$16,376-$144,148
Fees for Services Other$68,892$3,710-$72,602
Current Officers, Directors, Trustees, and Key Employees$58,066$6,452-$64,518
Grants to Domestic Orgs$61,176--$61,176
Other Employee Benefits$26,923$3,309-$30,232
Occupancy$15,492$1,903-$17,395
Payroll Taxes$14,895$1,829-$16,724
Fees for Services Accounting$13,579$1,668-$15,247
Travel$12,206$1,487-$13,693
Office Expenses$7,909$1,082-$8,991
Fees for Services Lobbying-$7,158-$7,158
Conferences and Meetings$3,142$387-$3,529
Insurance$3,076$377-$3,453
All Other Expenses$2,872$352-$3,224
Other Expenses$1,632$200-$1,832
Total Functional Expenses$429,234$47,715$0$476,949
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Urban Tree FoundationVisalia, CA--$7,729
Tree LodiLodi, CA--$6,994
Tree San DiegoSan Diego, CA--$6,957
PuebloOakland, CA--$6,594
Koreatown Youth & CommunityLos Angeles, CA--$6,470
Old Town Salinas FoundationSalinas, CA--$5,793
Yuba City Friends of P&RMarysville, CA--$5,385
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

The organization used the professional management services of Amelia Oliver to perform the Executive Director duties from February 2015 -- when the full time Executive Director left the organization -- until October 2015, when a new Executive Director was hired.

Form 990, Part VI, Line 11B: Form 990 Review Process

The Board Executive Committee (formerly named the Audit Committee) is given a draft version of the tax return as well as the Independent Accountants Review Report to review.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board reviews and approves the Executive Directors Salary in light of job responsibility, goals met, and other key factors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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
2112 10th Street, Sacramento, CA 95818

Signing Officer

Name
Haydi Danielson
Title
President
Signed
2016-02-03
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
6
Volunteers
20

Preparer

Firm
MANN URRUTIA NELSON CPAs & ASSOC LLP
Address
2901 Douglas Blvd Suite 290, Roseville, CA 95661-3824
Preparer
Michelle O Nelson CPA
Phone
9167744208
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: LEGISLATIVE OUTREACH California ReLeaf monitors State and Federal legislation for opportunities to educate and influence public debate and policy related to urban forestry. Through our website, newsletter, emails and action alerts, ReLeaf ensures that Network 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 with specific focus on highlighting urban forestry in the current Cap and Trade discussions. At a national level, staff continued as the Chair of the Alliance for Community Trees Policy Committee, working to engage groups in strategic ways to increase urban and community forestry funding in the Presidents budget.Strategic PartnershipsCalifornia ReLeaf participated in the following strategic partnerships, collaborations, and committees:-Alliance for Community Trees-California Urban Forestry Advisory Committee -Green California-Natural Working Lands Coalition-SB 535 Coalition-Sustainable Communities 4 All-Sustainable Urban Forest Coalition Research Committee

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IRS990/Desc0California ReLeaf NetworkThe California ReLeaf Network is a statewide forum for exchange, education, and mutual support for community-based organizations. The members have common goals of planting and protecting trees, fostering an ethic of environmental stewardship, and promoting volunteer involvement.The ReLeaf Network enables individual groups to use their collective power to improve the urban and community forest in their own towns. 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 advance urban forestry throughout the state. 2014/15 accomplishments of this program include:The Network had 91 members that varied from small groups of dedicated volunteers to mature nonprofit organizations with paid staff. Network members represent diverse demographics and broad geographic spread throughout California. Our Education & Communications Program Manager sent regular Network Updates to Network members throughout the year. These emails reached over 70 recipients and covered a variety of topics, including information about funding opportunities, upcoming conferences and workshops, research reports, job announcements and more. As part of the California ReLeafs ongoing 25th anniversary celebration year, activities included-Launching a web page with a timeline of California ReLeafs history and posting the interviews of founding members and partners concerning their experiences in urban forestry and with California ReLeaf.-Holding a 25th Anniversary Reunion in October 2014 in San Jose.-For the first time ever, organizing two California International Marathon ReLeaf relay teams who ran in support of trees in December 2014.Three community listening sessions were held in Oakland, Modesto, and Long Beach to better understand resident needs in under-resourced urban areas. Over 50 community members attended these meetings.Drought response efforts were launched concerning the care of trees in response to the water-saving efforts of residents turning off water to their lawns and neglecting to continue to water their trees. A steering committee was formed and a partnership begun with SaveOurWater.org to launch an educational campaign.In 2014, ReLeaf Network members:-Planted and cared for 39,175 trees-Engaged over 38,000 volunteers
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IRS990/ProgSrvcAccomActy2Grp/Desc02013 CAL FIRE Tree Planting Grant California ReLeaf completed work on the 2013 CAL FIRE Tree Planting Grants for select Network Groups in disadvantaged areas. Work began on the pass-through grants in the fall of 2014. Nine pass-through tree planting grants were completed by March 31, 2015 as well as six Arbor Week grants. The Social Equity grant program resulted in almost 500 trees planted and 2,500 volunteer hours donated while the Arbor Week grants resulted in the planting of just over 200 trees with 2,300 volunteer hours donated.Tree planting projects were completed by the following organizations in the following cities or counties:Social Equity Grants:Growing Together, OaklandKoreatown Youth & Community Center, Los AngelesOldtown Salinas Association, SalinasSouth Bay Center for Counseling, El SegundoTree Lodi, LodiTree San Diego, San DiegoUrban Tree Foundation, VisaliaVictoria Avenue Forever, RiversideYuba City Friends of Parks and Recreation, MarysvilleArbor Week Grants:Benicia Tree Foundation, BeniciaChana & Maidu Leo's Club, AuburnCommon Vision, Throughout CaliforniaJust One Tree, San Francisco Tree Musketeers, El SegundoYour Children's Trees, Goleta2013 CAL FIRE Urban Forests/Urban Greening Education Grant -- The goal of this grant was to continue coalition building with nonprofits and community groups with an affinity for urban forestry in order to develop an urban forest awareness/education campaign framework based on the concerns and needs of under resourced neighborhoods. Staff held three listening sessions with community members around the state in Long Beach, Modesto, and Oakland. Each session had approximately 20 attendees. ReLeaf partnered with local community groups to organize the meetings: Grant Neighborhood Association in Long Beach, The Great Valley Center in Modesto, and Urban ReLeaf in Oakland. In addition staff reached out for support from ethnic media organizations including the California Black Media Association and BPCubed, a PR firm specializing in Latino outreach. Finally, staff also received cultural competency trainings with Latino Outdoors and a local consultant. The information gained via the listening sessions and the trainings are the basis for ongoing work to craft appropriate grant support programs and educational materials for Greenhouse Gas Reduction fund sub-grantees and other grantees working with under-resourced communities. The grant was completed successfully in March 2015.2014 CAL FIRE Beyond Capacity Grant California ReLeaf started work on this grant in the spring of 2015. The grant addresses capacity building so that urban forest community groups and under-resourced communities can better work together to plant and care for trees where trees are needed the most in California cities. The goal of the grant was to provide new training and resources at various levels for California ReLeaf, the current ReLeaf Network Members and for new community groups interested in building better communities through trees. On demand webinar trainings were mapped out and work began to coordinate a Leadership Workshop in August 2015 focused on cultural competency and communications.
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IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATION AND OUTREACH - This program strengthens grassroots efforts by engaging the general public, community leaders, interested organization, 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. FY2015 accomplishments include:Newsletters Circulation for mailed newsletters: 2,600 recipients. Newsletters can be found in PDF format at http://californiareleaf.org/newsletter/The Summer 2014 issue of the newsletter included a lead article on the report by California ReLeaf concerning potentially viable funding options for urban forestry and how to protect and preserve tree canopy in the face of declining tree maintenance budgets and increased urban development. Other articles included information on the value of mulching and a Network member profile of Benicia Tree Foundation. The Winter 2014 issue included a lead article on environmental justice and taking the time to develop trust and strong working relationships with community leaders in disadvantaged neighborhoods. The article further explains the new funding available to plant more trees in underserved communities. Also included was a letter from the recently hired Executive Director as well as notices to encourage readers to sign up for e-newsletters and social media.The Spring/Summer 2015 issue included a lead article on diversity in environmental leadership and how environmental organizations need to redouble efforts to diversify the conservation movement. Other articles included a legislative update and a Network member profile of Tree Lodi. Notices announced the Leadership Workshop in August 2015 and shared the new staff employees and the new office address.E-Communications Circulation: 700 Recipients. Over a dozen eBlasts were sent covering a variety of topics such as: introducing new staff, Arbor Week Poster Contest, Arbor Week Grants, relocating the ReLeaf office, urban forest grant programs, seeking input on drought, and the Leadership Workshop.Webinar: In Fall of 2014, California ReLeaf and California Urban Forests Council co-hosted a webinar with Urban Ecos to explain how to calculate carbon sequestration by urban trees for CAL FIRE grant applications. The webinar was recorded and posted on the ReLeaf website. http://californiareleaf.org/programs/grants/California Arbor Week, March 7 14 A press conference with CAL FIRE at the State Capitol announced the winners of the 2015 Arbor Week Poster Contest for elementary school children. This year, the number of artwork entries more than tripled to 2,700 posters. The winning posters were displayed outside the Governors office during Arbor Week and also at the California State Fair in July 2015.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.67$0.63$1.79$1.45$0.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.24$0.29$1.34$1.29$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.32$0.23$1.09$1.21$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.48$0.12$0.35$1.08$1.06$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.24$0.33$1.66$1.66$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.41$0.33$1.37$1.36$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.12$0.32$0.88$0.86$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.17$0.30$0.89$0.84$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.06$0.25$0.53$0.53$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.03$0.25$0.48$0.48$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.04$0.23$0.52$0.52$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.02$0.23$0.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.05$0.22$2.20
2011Summary only. Only limited summary data is available for this year.$0.45$0.25$0.20$2.73$2.72$0.01