Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
California Releaf
990 • Fiscal year 2017 • EIN 90-0138904
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.36x
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 9.5% of source-year revenue.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
89th percentile
Faster revenue growth than 89% of similar nonprofits.
Balance Sheet
Assets
Up$462,946
Up $153,423 (+50%) from 2016
Net Assets
Up$296,351
Up $47,619 (+19%) from 2016
Liabilities
Up$166,595
Up $105,804 (+174%) from 2016
Revenue And Expenses
Revenue
Up$887,177
Up $354,707 (+67%) from 2016
Expenses
Up$839,558
Up $309,892 (+59%) from 2016
Net Income
Up$47,619
Up $44,815 (+1598%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2016 to Jun 30, 2017
- Signed
- Mar 13, 2018
- Return Version
- 2016v3.0
- Gross Receipts
- $887,177
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 | |||
| Pledges and Grants Receivable | $117,777 | $225,099 | ▲ $107,322 |
| Cash and Non-Interest-Bearing Accounts | $82,413 | $122,038 | ▲ $39,625 |
| Savings and Temporary Cash Investments | $100,921 | $101,023 | ▲ $102 |
| Prepaid Expenses and Deferred Charges | $8,412 | $14,786 | ▲ $6,374 |
| 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 | $309,523 | $462,946 | ▲ $153,423 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $48,043 | $166,595 | ▲ $118,552 |
| Deferred Revenue | $12,748 | - | - |
| Total Liabilities | $60,791 | $166,595 | ▲ $105,804 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $246,478 | $285,022 | ▲ $38,544 |
| Temporarily Rstr Net Assets | $2,254 | $11,329 | ▲ $9,075 |
| Total Net Assets Fund Balance | $248,732 | $296,351 | ▲ $47,619 |
| Total Liabilities and Net Assets / Fund Balance | $309,523 | $462,946 | ▲ $153,423 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Cynthia Blain | Executive Director | FT | $84,624 | $84,624 |
Board Members and Trustees
| Name | Title |
|---|---|
| Haydi Danielson | President |
| Cindy Montanez | Member |
| Desiree Backman Drph Ms Rd | Member |
| Jose Gonzelez | Member |
| Ray Tretheway | member |
| Rose Epperson | Member |
| Catherine Martineau | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $841,756
- Program Service Revenue
- $44,680
- Investment Income
- $102
- Other Revenue
- $639
- All Other Contributions
- $58,926
- Change in Net Assets
- $47,619
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $339,976 |
| Salaries, Compensation, and Employee Benefits | $290,705 |
| Other Expenses | $208,877 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $339,976 | - | - | $339,976 |
| Other Salaries and Wages | $133,610 | $23,653 | - | $157,263 |
| Current Officers, Directors, Trustees, and Key Employees | $75,000 | $12,482 | - | $87,482 |
| Fees for Services Other | $63,999 | $157 | - | $64,156 |
| Other Employee Benefits | $21,554 | $5,590 | - | $27,144 |
| Travel | $21,581 | $1,745 | - | $23,326 |
| Occupancy | $15,432 | $3,907 | - | $19,339 |
| Payroll Taxes | $15,189 | $3,627 | - | $18,816 |
| Fees for Services Lobbying | $18,162 | - | - | $18,162 |
| Fees for Services Accounting | $3,445 | $7,008 | - | $10,453 |
| All Other Expenses | $2,628 | $1,972 | - | $4,600 |
| Office Expenses | $1,775 | $1,569 | - | $3,344 |
| Conferences and Meetings | $2,475 | - | - | $2,475 |
| Other Expenses | $1,970 | $107 | - | $2,077 |
| Insurance | $627 | $158 | - | $785 |
| Total Functional Expenses | $776,748 | $62,810 | $0 | $839,558 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Tree San Diego | San Diego, CA | - | Tree Planting | $42,509 |
| Tree Fresno | Fresno, CA | - | Tree Planting | $32,700 |
| Earth Team | Richmond, CA | - | Tree Planting | $26,517 |
| Growing Together | Richmond, CA | - | Tree Planting | $21,257 |
| Parent Pioneers | Beverly Hills, CA | - | Tree Planting | $20,990 |
| Episcopal Impact Fund | San Francisco, CA | - | Tree Planting | $16,704 |
| Madera Coalition for Comm Jus | Madera, CA | - | Tree Planting | $16,472 |
| Amigos de los Rios | Altadena, CA | - | Tree planting | $16,324 |
| Pacific Housing | Sacramento, CA | - | Tree Planting | $14,717 |
| University CorpCSU Northridge | Northridge, CA | - | Tree Planting | $14,338 |
| From Lot to Spot | Los Angeles, CA | - | Tree Planting | $13,022 |
| Puentes | Stockton, CA | - | Tree Planting | $12,731 |
| Victoria Avenue Forever | Riverside, CA | - | Tree Planting | $12,337 |
| Incredible Edible Community | Upland, CA | - | Tree Planting | $11,517 |
| North East Trees | Los Angeles, CA | - | Tree Planting | $9,641 |
| Sustainable Claremont | Claremont, CA | - | Tree Planting | $9,394 |
| Industrial District Green | Los Angeles, CA | - | Tree Planting | $8,510 |
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 | - |
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
- No
Governance Explanations
Form 990, Part VI, Line 11B: Form 990 Review Process
“The Board Executive 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
- 2115 J Street Suite 213, Sacramento, CA 95816
Signing Officer
- Name
- Haydi Danielson
- Title
- President
- Signed
- 2018-03-13
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1989
- Legal Domicile
- CA
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 4
- Volunteers
- 315
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 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, additional mitigation measures, and potentially 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 Californias Cap & Trade programs. 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 with specific focus on highlighting urban forestry in the annual Cap and Trade discussions. California ReLeaf was honored to be the co-author of a substantial revision to the California Urban Forestry Act of 1978, which makes the CAL FIRE Urban Forestry Program permanent and now includes:Setting tree canopy targets for communities,Advance payments to NGOs working with low income communities,Focusing more attention on maintenance in the face of climate change and invasive pests.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:-California Urban Forestry Advisory Committee -Green California-Urban Forestrys Return on Investment: Tying Residential Nature to Health Care Expenditures -- Research Project Advisory Committee-California Climate Equity Coalition (formerly SB 535 Coalition)-Sustainable Communities 4 All-Sustainable Urban Forest Coalition (Research and Policy Sub-Committees)”
Raw XML AppendixShowing 400 of 602 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/Desc | 0 | Program Grant ManagementIn fiscal year 2017, California ReLeaf received generous grant funding for pass-through Arbor Week grants from Pacific Gas & Electric as well as from the US Forest Service Every Kid in a Park program.ReLeaf also awarded eleven (11) new pass-through grants with CAL FIRE Greenhouse Gas Reduction grant funding received in FY2016. ReLeaf had staggered release of the pass-through grants to better manage this new source of significant funding.Urban Forest Greenhouse Gas Reduction GrantsIn July 2015, California ReLeaf was awarded two Greenhouse Gas Reduction Grants from CAL FIRE with an emphasis on planting in Disadvantaged Communities as identified by CAL EPA. These grants will continue through December 2019. One grant program entitled Social Equity focuses on tree planting while the other, entitled Planting with Purpose, is a green innovation grant. Both of these pass-through grant programs are intended to provide funding to smaller community groups and encourage new community groups to make tangible improvements to their neighborhoods with trees. The first round of the Request for Proposals for the Social Equity grant program resulted in 9 grant awards in the spring of 2016 totaling $385,000. In the spring of 2017, a total of $550,000 in pass-through grants was awarded to community groups via the two different Greenhouse Gas Reduction grant programs. The second round of the Social Equity Request for Proposals resulted in grant awards to the three organizations listed below. Social Equity Grantees (Round 2):North East Trees, Los AngelesParent Pioneers, San FernandoVictoria Avenue Forever, RiversideThe Request for Proposals for the Planting with Purpose grant program resulted in awards to the eight organizations listed below:Planting with Purpose Grantees: Clean & Green Pomona, PomonaEpiscopal Impact Fund, OaklandFathers and Families of San Joaquin, StocktonIncredible Edible Community Garden, San Bernardino CountyPacific Housing Inc., SacramentoPUENTES, StocktonRooted in Resilience, OaklandSustainable Claremont, PomonaEight of the 11 community groups awarded grants in the spring of 2017 are new to working with California ReLeaf, and all the awarded projects are located in disadvantaged communities2017 Arbor Week GrantsAlso in the spring of 2017, with a generous grant from the PG&E Corporation Foundation as well as funding from the US Forest Service Every Kid in a Park program, ReLeaf was able to award $50,000 in grants to 20 community based organizations to celebrate California Arbor Week 2017 with tree plantings, tree education and care throughout the state. The grants averaged $2,500.Arbor Week Grantees:A Living Library/Life Frames, San FranciscoAlice Fong Yu Alternative School Parents Association, San FranciscoCampesinas del Valle de San Joaquin, WoodvilleCommon Vision, RichmondGreen Technical Education and Employment, SacramentoHuntington Beach Tree Society, Sunset BeachKeep Eureka Beautiful, EurekaMadera Coalition for Community Justice, MaderaNevada City Chamber, Nevada CityOur City Forest, San JosePlanting Justice, OaklandPUENTES, StocktonReIMAGINE Mack Road, SacramentoRoseville Urban Forest Foundation, RosevilleTree Foundation of Kern, BakersfieldTree Fresno, FresnoTree Musketeers, El SegundoTree San Diego, El CentroWoodland Tree Foundation, WoodlandYour Children's Trees, Goleta and Santa Barbara |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Education 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. In addition to USDA Forest Service funding, a CALFIRE grant started in late 2015 supported the expansion of educational opportunities and resources.Technical Education Grant Completion in FY2017Started in FY2015, California ReLeaf completed a Technical Education Grant from CAL FIRE in December 2016, which supported several small educational projects. These projects included funding for the Power of Trees Urban & Community Forestry Conference in LA in August 2016 as well as the launch of a Tree Care for Birds and Other Wildlife educational project to create Best Management Practices as well as a website, which can be found at www.treecareforbirds.comFY2017 Education & Outreach Accomplishments:Newsletters Circulation for mailed newsletters: over 2,000 recipients. Newsletters can be found online in PDF format at http://californiareleaf.org/newsletter/The Fall 2016 issue focused on the California Arbor Week Poster and Video contest which had a theme of trees as Superheroes for Spring 2017. A Legislative Update highlighted the $15 million allocated for CAL FIREs Urban and Community Forestry Program and $80 million for the Urban Greening Program administered by the California Natural Resources Agency. New Network Member Industrial District Green was featured for their work in the LA Arts District and their work to engage the homeless in stewarding the trees in this neighborhood.The Summer 2017 issue on building resilience and vision re-capped the discussions at the May 2017 ReLeaf Network Retreat in Oakland. In dealing with the mounting pressures on green space drought, invasive pests, and increasingly dense development the ReLeaf Network community activists need to reconnect with why they do this work and how their commitment can be a source of strength to grapple with these challenges. Six new organizations became members of California ReLeaf, including PUENTES, Fathers & Families of San Joaquin, Climate Change Education, San Francisco Estuary Institute, A Cleaner, Greener East LA, and Rotary District 5340. Rotary Clubs have been contacting California ReLeaf and ReLeaf Network members in order to meet the challenge of Rotary Internationals President to plant one tree per member by Earth Day 2018.E-Communications Circulation: Over 900 Recipients. Dozens of eBlasts were sent covering a variety of topics such as: introducing urban forest grant opportunities, Arbor Week Poster and Video Contest, Arbor Week Grants, opportunities to support urban forest advocacy, and the California ReLeaf Network Retreat in May 2017. Social Media Circulation: Over 2,600 In addition to publishing California ReLeafs periodic newsletter, California Trees, in a shorter format with an online version featuring live hyperlinks, ReLeaf is very active in using social media to share urban forestry issues of interest to community groups, government employees, and green industry professionals. Especially in the past year, social media has been very effective in helping ReLeaf reach new community audiences, including environmental justice and Latino organizations. This is an expanding trend and strategy for ReLeaf. This year ReLeaf added Instagram to the line-up of social media platforms, which also includes Twitter and Facebook.Webinars To access the ever-expanding library of on-demand education and information, please visit : http://californiareleaf.org/resources/webinars/ California Arbor Week The 2017 California Arbor Week Press Conference to announce the Video and Poster Contest Winners was held in Morgan Hill this year. CAL FIRE Chief Ken Pimlott hosted the event which included Representatives from Pacific Gas & Electric,the US Forest |
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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. 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. 2016/17 accomplishments of this program include: The Network had over 95 members that varied from small groups of dedicated volunteers to mature nonprofit organizations with paid staff. Network members represent diverse demographics and a broad geographic reach throughout California. Network member organizations: - Planted 55,000+ trees - Cared for 206,000 trees - Hosted 2,300 outreach events, reaching 143,000 community members. 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 planting and volunteer activities. |
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| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | From July 1, 2016 through June 30, 2017, California ReLeaf expanded its public policy portfolio to incorporate efforts to advance urban forestry and related natural resources through myriad administrative actions and legislation. While the primary focus remained on increasing state funding opportunities for urban forestry, ReLeaf also focused on expanding the scope of the Cal FIREs Urban and Community Forestry Program, and advancing progressive policy related to climate change, environmental justice, natural resources and good government as follows:1.Advocated for including funding for Cal Fires Urban and Community Forestry Program in the Cap and Trade Expenditure Plans within the State Budget for fiscal years 16-17 and 17-18. California ReLeaf met with the California Air Resources Board, the Governors Office, CAL-EPA, California Natural Resources Agency, CAL FIRE, and the Legislature on this issue.2.Advocated for including urban forestry in two proposed park bonds (Assembly Bill 18 and Senate Bill 5) that could appear on the 2018 ballot. Also advocated for including urban forestry in a proposed resources bond citizens initiative that served as a back-up plan if the Legislature failed to pass a park bond. These efforts were focused primarily on building support among those closely connected to the effort, including the Nature Conservancy and Resources Legacy Fund. We met only with non-profit and private stakeholders on the proposed initiative; but did meet with multiple legislators and staff on AB 18 and SB 5. 3.Sponsored Assembly Bill 1530 by Assembly Member Lorena Gonzalez Fletcher (D San Diego). The bill further amends the Urban Forestry Act of 1978 to reflect and further incorporate such priorities as tree care and maintenance, stormwater management, pest control, social equity, and climate adaptation. The measure will also make the program permanent, and provide CalFIRE with statutory authority to reinstate its advance payment policy on grants to NGOs working in or with disadvantaged and low-income communities. California ReLeaf met with the Governors Office, California Natural Resources Agency, CAL FIRE, Department of Finance and the Legislature on this issue.4.Worked with Public Advocates to remove language from Senate Bill 1 that continuously appropriated and additional 15% of all cap-and-trade proceeds for transit operations and inter-city rail. California ReLeaf met with the Legislature on this issue.5.Advocated for Californias Strategic Growth Council (SGC) to amend guidelines for its Affordable Housing and Sustainable Communities Program (AHSC) to require green infrastructure as a threshold requirement for all projects funded by the program. This would include greenscaped trails, tree planting, green roofing, community gardens, bioswales and more. The AHSC program is supported by auction revenues generated from the States cap-and-trade program. Since its inception in 2014, the program has included urban forestry and green infrastructure as eligible components of the focal-point projects in affordable housing and transit-oriented development, but it has never been required. California ReLeaf met with the Strategic Growth Council on this issue.6.Submitted multiple comment letters to the California Air Resources Board, California Natural Resources Agency, and CAL FIRE offering recommendations and edits to the proposed 2017 Scoping Plan, Forest Carbon Plan, Urban Greening Grant Guidelines, and Safeguarding California. California ReLeaf met with the California Air Resources Board, CAL-EPA, California Natural Resources Agency, and CAL FIRE on these issues.7.Registered opposition to the following legislation (2017): ACA 1, AB 313, AB 898, SB 1 (Oppose Unless Amended)8.Registered support for the following legislation (2016): AB 1550, AB 1613, AB 2480, AB 2722, AB 2796, AB 2222, SB 32, SB 1294, SB 859, SB 824, and SB 1386. In 2017: AB 17, AB 18, AB 109, AB 378, AB 1530, AB 1608, AJR 15, SB 5, SB 30, SB 49, SB 50, SB 51, SB |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $462,946
- Liabilities
- $166,595
- Net assets
- $296,351
- Revenue
- $887,177
- Expenses
- $839,558
- Net income
- $47,619