Civic Intelligence

Sacramento Tree Foundation Incorporated

990 • Fiscal year 2020 • EIN 94-2825234

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 08, 2020

191 Lathrop Way Suite DSacramento, CA 95815

(916) 924-8733

Siviq Scores

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

Liabilities / Assets

81st percentile

0.51x

Higher debt load relative to assets than 81% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

73rd percentile

0.39x

Higher debt load relative to revenue than 73% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

51st percentile

6.0%

Higher net margin than 51% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

76th percentile

$118,496

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

73rd percentile

21%

Faster asset growth than 73% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

78th percentile

25%

Faster revenue growth than 78% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,548,355

Up $441,291 (+21%) from 2019

Net Assets

Up

$1,247,487

Up $200,767 (+19%) from 2019

Liabilities

Up

$1,300,868

Up $240,524 (+23%) from 2019

Revenue

Up

$3,324,839

Up $674,880 (+25%) from 2019

Expenses

Up

$3,126,061

Up $344,761 (+12%) from 2019

Net Income

Up

$198,778

Up $330,119 (+251%) from 2019

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $984,809Liabilities 2011: $371,629Net Assets 2011: $613,1802011Assets 2012: $1,495,472Liabilities 2012: $707,600Net Assets 2012: $787,8722012Assets 2013: $1,682,231Liabilities 2013: $808,595Net Assets 2013: $873,6362013Assets 2014: $1,344,323Liabilities 2014: $546,308Net Assets 2014: $798,0152014Assets 2015: $1,562,690Liabilities 2015: $692,540Net Assets 2015: $870,1502015Assets 2016: $1,619,270Liabilities 2016: $565,049Net Assets 2016: $1,054,2212016Assets 2017: $2,050,333Liabilities 2017: $646,934Net Assets 2017: $1,403,3992017Assets 2018: $1,918,747Liabilities 2018: $744,968Net Assets 2018: $1,173,7792018Assets 2019: $2,107,064Liabilities 2019: $1,060,344Net Assets 2019: $1,046,7202019Assets 2020: $2,548,355Liabilities 2020: $1,300,868Net Assets 2020: $1,247,4872020Assets 2021: $3,067,785Liabilities 2021: $1,526,506Net Assets 2021: $1,541,2792021Assets 2022: $3,265,919Liabilities 2022: $1,095,691Net Assets 2022: $2,170,2282022Assets 2023: $4,063,827Liabilities 2023: $1,497,161Net Assets 2023: $2,566,6662023Assets 2024: $16,012,681Liabilities 2024: $1,788,532Net Assets 2024: $14,224,1492024Assets 2025: $15,793,996Liabilities 2025: $1,307,223Net Assets 2025: $14,486,7732025

Highlighted filing

2020

Assets$2,548,355
Liabilities$1,300,868
Net Assets$1,247,487

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $2,034,638Expenses 2011: $1,972,057Net Income 2011: $62,5812011Revenue 2012: $2,270,033Expenses 2012: $2,095,341Net Income 2012: $174,6922012Expenses 2013: $2,097,0152013Revenue 2014: $2,528,774Expenses 2014: $2,619,471Net Income 2014: -$90,6972014Revenue 2015: $1,773,452Expenses 2015: $1,702,033Net Income 2015: $71,4192015Revenue 2016: $2,049,206Expenses 2016: $1,863,098Net Income 2016: $186,1082016Revenue 2017: $2,127,608Expenses 2017: $1,789,739Net Income 2017: $337,8692017Revenue 2018: $2,177,415Expenses 2018: $2,295,186Net Income 2018: -$117,7712018Revenue 2019: $2,649,959Expenses 2019: $2,781,300Net Income 2019: -$131,3412019Revenue 2020: $3,324,839Expenses 2020: $3,126,061Net Income 2020: $198,7782020Revenue 2021: $3,093,676Expenses 2021: $2,859,764Net Income 2021: $233,9122021Revenue 2022: $4,002,510Expenses 2022: $3,340,435Net Income 2022: $662,0752022Revenue 2023: $3,273,842Expenses 2023: $2,900,612Net Income 2023: $373,2302023Revenue 2024: $15,163,213Expenses 2024: $3,535,928Net Income 2024: $11,627,2852024Revenue 2025: $2,629,416Expenses 2025: $2,401,753Net Income 2025: $227,6632025

Highlighted filing

2020

Revenue$3,324,839
Expenses$3,126,061
Net Income$198,778
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 8, 2020
Return Version
2019v5.0
Gross Receipts
$3,396,753
Mission and Program Overview

Mission

The Sacramento Tree Foundation is a community benefit organization working to grow thriving communities through stewardship of our urban forest.

The Sacramento Tree Foundation is a community benefit organization working to grow thriving communities through stewardship of our urban forest

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$142,678$1,275,560▲ $1,132,882
Accounts Receivable$1,310,332$781,170▼ $529,162
Land, Buildings, and Equipment, Net$262,560$226,924▼ $35,636
Inventories for Sale or Use$141,539$103,711▼ $37,828
Prepaid Expenses and Deferred Charges$29,397$31,275▲ $1,878
Cash and Non-Interest-Bearing Accounts$97,860$922▼ $96,938
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-
Intangible Assets-$0-
Total Assets$2,107,064$2,548,355▲ $441,291
Other Assets Total$122,698$128,793▲ $6,095
Liabilities
Deferred Revenue$706,600$716,093▲ $9,493
Mortgage Notes Payable Secured by Investment Property$116,408$389,933▲ $273,525
Accounts Payable and Accrued Expenses$237,336$194,842▼ $42,494
Total Liabilities$1,060,344$1,300,868▲ $240,524
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$808,438$899,618▲ $91,180
Net Assets With Donor Restrictions$238,282$347,869▲ $109,587
Total Net Assets Fund Balance$1,046,720$1,247,487▲ $200,767
Total Liabilities and Net Assets / Fund Balance$2,107,064$2,548,355▲ $441,291

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$226,924$440,270$667,194
Other Assets Org$7,692--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$95,706-▲ $160-$95,149
2018$92,970-▲ $3,462-$95,706
2017$86,550-▲ $8,041-$92,970
2016$76,705-▲ $11,309-$86,550
2015$80,323-▼ $2,037-$76,705
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ray TrethewayExecutive DirectorFT$110,179$8,317$118,496
Revenue and Support

Revenue Composition

Contributions and Grants
$1,419,892
Program Service Revenue
$1,693,325
Investment Income
$2,616
Other Revenue
$209,006
All Other Contributions
$593,019
Change in Net Assets
$198,778

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,324,839
Revenue Not Reported on Form 990
$24,201
Total Revenue per Audited Statements
$3,349,040
Total Revenue per Form 990
$3,324,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,786,576
Other Expenses$1,339,485
Total Fundraising Expense$204,786
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,168,968$110,519$110,564$1,390,051
Fees for Services Other$570,469$144,888$14,801$730,158
Occupancy$199,645$7,920$7,258$214,823
Other Employee Benefits$144,583$13,669$13,675$171,927
Current Officers, Directors, Trustees, and Key Employees$103,376$9,774$9,778$122,928
Payroll Taxes$85,500$8,083$8,087$101,670
Depreciation Depletion$68,558$142$1,607$70,307
Travel$32,792$29,152$86$62,030
Information Technology$39,929$4,691$8,284$52,904
Insurance$25,999$541$2,865$29,405
All Other Expenses$15,586$1,285$197$17,068
Other Expenses$11,778$2,772$955$15,505
Conferences and Meetings$2,897$4,566$1,059$8,522
Office Expenses$2,557$3,124$41$5,722
Advertising$665$238$844$1,747
Total Functional Expenses$2,532,788$388,487$204,786$3,126,061

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,133,024
Expenses per Audited Statements$3,126,061
Total Expenses per Form 990$3,126,061
Expenses Not Reported on Form 990$6,963
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$68,022
Fundraising Direct Expenses$18,229
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tree Hero$34,071$34,071$3,146$30,925
Golf Tournament$21,400$21,400$10,700$10,700
Total Events$68,022$68,022$18,229$49,793
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
Jeff TownsendBoard MemberSupplemental Part VNo$155,502
Eric DouglasBoard MemberSupplemental Part VNo$1,500

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
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Jeff townsend is a key employee at jacobs. Jacobs is under contract to provide landscape design plans, specifications and estimate services for the hanami line which the tree foundation has commenced discussions to raise funds for. Jeff was directed to recuse himself from all board matters concerning the hanami line.eric douglas is the president at leading resources. Leading resources was under contract with us to develop our strategic plan for 2020-2022. Eric douglas was directed to recuse himself from all board matters concerning the planning as well as voting on the matter.della gilleran is the principle at marketing by design that has a multi-year business relationship with the tree foundation for graphic design and production services. The board understands this relationship has been maintained to retain continuity and consistency in our look and brand for our printed materials. Marketing by design has also maintained a generous level of pro-bono service for the tree foundation. Also,marketing by design is not the sole provider for all tree foundation design and print services. In consideration of the importance in maintaining our image and brand in our print materials, marketing by design will continueto provide some but not all of the tree foundations graphic and printservices in fiscal year 2020.

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

Form 990 is prepared by a firm of certified public accountants and reviewed by management and the finance committee. All questions are resolved before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each board member is required to follow the responsibilities and obligations set forth in the conflict of interest policy. Should a potential conflict of interest arise, the board would discuss the circumstances at the next board meeting and, if a conflict is found to exist, develop the appropriate corrective actions.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The finance committee is charged with reviewing, evaluating and determining the compensation of the executive director annually and whenever a modification in compensation is proposed. The review includes consideration of performance and an appropriate consideration of comparability data.

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

The foundations governing documents, policies, audited financial statements and exempt organization tax returns are available for inspection upon request of the business office.

Filing and Contact Details

Filer

Filer Name
Sacramento Tree Foundation
EIN
94-2825234
Phone
9169248733
Address
191 Lathrop Way Suite D, Sacramento, CA 95815

Signing Officer

Name
Ray Tretheway
Title
Executive Director
Signed
2020-12-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ray Tretheway
Formed
1982
Legal Domicile
CA
Voting Board Members
24
Independent Board Members
24
Employees
51
Volunteers
1,500

Preparer

Firm
James Marta & Co Llp
Address
701 HOWE AVE STE E3, SACRAMENTO, CA 95825
Preparer
James Marta
Phone
9169939494
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

There were no changes to the oversight or selection process in the current tax year.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Permanently restricted net assets at june 30, 2020 are invested in perpetuity with the sacramento region community foundation (community foundation) based on an endowed agency fund agreement made with the foundation to provide funds for planning, care and protection of the sacramento regions urban forest.

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IRS990/Desc0SACRAMENTO SHADE/NEIGHBORWOODS:CONTINUING A 30-YEAR PARTNERSHIP WITH THE SACRAMENTO MUNICIPAL UTILITY DISTRICT, THE SACRAMENTO TREE FOUNDATION IN FISCAL YEAR 2020 ENGAGED AND EDUCATED OVER 4,000 SACRAMENTO COUNTY RESIDENTS IN THE PLANTING AND CARE OF OVER 10,000 SHADE TREES. THE TREES WERE PLANTED TO MAXIMIZE ENVIRONMENTAL AND PUBLIC HEALTH BENEFITS, SUCH AS: ENERGY SAVINGS, CARBON SEQUESTRATION,IMPROVING AIR QUALITY, LOWERING URBAN HEAT, AND STORMWATER REDUCTION. TO ENSURE THAT TREES ARE PLANTED AND CARED FOR IN NEIGHBORHOODS THAT NEED THEM MOST, WE WORK DIRECTLY WITH COMMUNITY MEMBERS THROUGH OUR NEIGHBORWOODS PROGRAM. THESE INITIATIVES FOCUS ON BUILDING LOCAL LEADERSHIP AND DELIVERING PROGRAMMING THAT IS CUSTOMIZED TO MEET EACH COMMUNITYS SPECIFIC NEED. THIS YEAR, OVER 2,500 VOLUNTEERS JOINED US TO PLANT, CARE FOR, AND STEWARD TREES IN SACRAMENTOS URBAN COMMUNITIES.
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IRS990/Form990PartVIISectionAGrp/PersonNm4Amy Lapin
IRS990/Form990PartVIISectionAGrp/PersonNm5John Lane
IRS990/Form990PartVIISectionAGrp/PersonNm6Dr Janine Bera
IRS990/Form990PartVIISectionAGrp/PersonNm7Roger Dickinson
IRS990/Form990PartVIISectionAGrp/PersonNm8Eric Douglas
IRS990/Form990PartVIISectionAGrp/PersonNm9Della Gilleran
IRS990/Form990PartVIISectionAGrp/PersonNm10Steve Harriman
IRS990/Form990PartVIISectionAGrp/PersonNm11Tim Holliday
IRS990/Form990PartVIISectionAGrp/PersonNm12Ryan Hooper
IRS990/Form990PartVIISectionAGrp/PersonNm13Charles Metzinger
IRS990/Form990PartVIISectionAGrp/PersonNm14Meredith Nikkel
IRS990/Form990PartVIISectionAGrp/PersonNm15Tom Rotelli
IRS990/Form990PartVIISectionAGrp/PersonNm16Rev Jean Shaw
IRS990/Form990PartVIISectionAGrp/PersonNm17Robert Sherry
IRS990/Form990PartVIISectionAGrp/PersonNm18Michelle Smira Brattmiller
IRS990/Form990PartVIISectionAGrp/PersonNm19Amy Talbot
IRS990/Form990PartVIISectionAGrp/PersonNm20Jeff Townsend
IRS990/Form990PartVIISectionAGrp/PersonNm21John Webre
IRS990/Form990PartVIISectionAGrp/PersonNm22Melissa Williams
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Deputy Treasure
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt22Member
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IRS990/MissionDesc0THE MISSION OF THE SACRAMENTO TREE FOUNDATION IS TO GROW THRIVING COMMUNITIES THROUGH STEWARDSHIP OF OUR URBAN FOREST. WE ENVISION AN URBAN FOREST CANOPY THAT BENEFITS OUR ENTIRE REGION AND EVERY NEIGHBORHOOD, ESPECIALLY THOSE THAT HISTORICALLY HAVE BEEN UNDERSERVED AND UNDER-CANOPIED. WE INVEST IN OUR URBAN FOREST BECAUSE WE FULLY APPRECIATE THE VALUE IT BRINGS: PUBLIC HEALTH AND WELLNESS, ECOLOGICAL INTEGRITY, MEANINGFUL CONNECTIONS, AND A RENEWED SENSE OF PLACE. WECELEBRATE A PERSON THAT PLANTS A TREE, A NEIGHBORHOOD THAT CARES FOR A FOREST, AND A REGION THAT ENSURES A THRIVING CANOPY-NOW AND FOR FUTURE GENERATIONS.
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IRS990/OtherExpensesGrp/Desc0Trees & Material
IRS990/OtherExpensesGrp/Desc1Postage and Shipping
IRS990/OtherExpensesGrp/Desc2Micellaneous & Other
IRS990/OtherExpensesGrp/Desc3Equipment & Supplies
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IRS990/OtherExpensesGrp/FundraisingAmt16753
IRS990/OtherExpensesGrp/FundraisingAmt2955

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$15.8$1.31$14.5$2.63$2.40$0.23
2024Detailed filing. Detailed filing data is available for this year.$16.0$1.79$14.2$15.2$3.54$11.6
2023Detailed filing. Detailed filing data is available for this year.$4.06$1.50$2.57$3.27$2.90$0.37
2022Detailed filing. Detailed filing data is available for this year.$3.27$1.10$2.17$4.00$3.34$0.66
2021Detailed filing. Detailed filing data is available for this year.$3.07$1.53$1.54$3.09$2.86$0.23
2020Detailed filing. Detailed filing data is available for this year.$2.55$1.30$1.25$3.32$3.13$0.20
2019Detailed filing. Detailed filing data is available for this year.$2.11$1.06$1.05$2.65$2.78$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.92$0.74$1.17$2.18$2.30$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.05$0.65$1.40$2.13$1.79$0.34
2016Detailed filing. Detailed filing data is available for this year.$1.62$0.57$1.05$2.05$1.86$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.56$0.69$0.87$1.77$1.70$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.34$0.55$0.80$2.53$2.62$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.81$0.87$2.10
2012Summary only. Only limited summary data is available for this year.$1.50$0.71$0.79$2.27$2.10$0.17
2011Summary only. Only limited summary data is available for this year.$0.98$0.37$0.61$2.03$1.97$0.06