Trefethen Evergreen Improvement

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Seasonally operated (July & August) social and recreational facility providing tennis and waterfront facilities along with youth activities and instruction in sailing and tennis.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 01-0173095) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 60 volunteers and 18 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $67K a year · 21% of revenue · last 6 filings
A surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
92% of spending went to programs.
Pt IX · Ln 25 · col B
13.4 mo
of spending, in cash
13.4 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$60K
6% of total assets
Liabilities are 6% of assets.
Pt X · Ln 26
Independent board members
18
of 18 voting members
18 of 18 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$466K
+37% vs prior year
Spent
$301K
To programs
92%
Net assets
$881K
By yearFY2020–FY2025
Revenue
$466K
FY2025▲ +37%
Tap a bar for its year
Revenue by fiscal year
FY2020$145K
FY2021$332K
FY2022$347K
FY2023$312K
FY2024$340K
FY2025$466K
Expenses
$301K
FY2025▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$188K
FY2021$245K
FY2022$245K
FY2023$265K
FY2024$297K
FY2025$301K
Net assets
$881K
FY2025▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2020$429K
FY2021$545K
FY2022$608K
FY2023$666K
FY2024$736K
FY2025$881K

From the FY2025 Form 990 (year ending September 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2025.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $276K Management & general 8% · $24K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

18 people listed on the 990.

Part VII, Section A · reportable compensation
Director & Chairperson
$0Pt VII · Sec A
Director & Vice-Chairperson
$0Pt VII · Sec A
Director & Treasurer
$0Pt VII · Sec A
Director & Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Trefethen Evergreen Improvement executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers summer tennis, sailing, and waterfront fun with youth instruction.

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3 programs · $89K · in their own filed words · FY2024
01

Over 73 youth received professional educational instruction in sailing optis and 420 sailboats and participated in regional competitions.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 01-0173095) · Dispute this line
$40Kprogram expense
02

Over 50 member families used our docks and waterfront facilities.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 01-0173095) · Dispute this line
$29Kprogram expense
03

Over 160 adults and youth participated in tennis including instructional lessons by coaches; open play and tournaments.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 01-0173095) · Dispute this line
$21Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$466K
Ln 12
Fees for servicesLn 2g$177K
Gifts and grantsLn 1h$146K
Other incomeLn 4–11$133K
Money outPt IX
$301K
Ln 25
Programscol B$276K
Managementcol C$24K
Owns and owesPt X
$881K
net assets · Ln 32
Cash and savingsLn 1–2$335K
Total assetsLn 16$941K
LiabilitiesLn 26$60K
PeoplePt VI, VII
18
listed · VII A
PaidVII A0
Voting boardVI 1a18
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$146K
Government grantsLn 1e$62K
Fees for servicesLn 2g$177K
Investment incomeLn 3$11K
Other incomeLn 4–11$133K
Gains on assetsLn 7$24K
Total revenueLn 12$466K
Assets in detailPt X, end of year
CashLn 1$249K
SavingsLn 2$87K
Cash and savings togetherLn 1–2$335K
Accounts receivableLn 4$8K
Land, buildings, equipmentLn 10c$449K
InvestmentsLn 11–13$148K
Total assetsLn 16$941K
LiabilitiesLn 26$60K
Net assetsLn 32$881K
OperationsPt I, VI
EmployeesI 518
VolunteersI 660
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$199K$335K
InvestmentsLn 11–13$224K$148K
Land, buildings, equipmentLn 10c$306K$449K
Total assetsLn 16$739K$941K
LiabilitiesLn 26$3K$60K
Net assetsLn 32$736K$881K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$100K$100K$0$0
Payroll taxesLn 10$11K$11K$0$0
Advertising and promotionLn 12$5K$5K$0$0
OccupancyLn 16$56K$50K$6K$0
Depreciation, depletion and amortizationLn 22$37K$37K$0$0
InsuranceLn 23$30K$27K$3K$0
Other expenses (24a–d)Ln 24$40K$35K$6K$0
All other expensesLn 24e$21K$11K$10K$0
Total functional expensesLn 25$301K$276K$24K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Mar 10, 2026 $466K$301K$166K$881K 990 PDF
FY2024Filed with the IRS Aug 13, 2025 $340K$297K$43K$736K 990 PDF
FY2023Filed with the IRS Feb 13, 2024 $312K$265K$47K$666K 990 PDF
FY2022Filed with the IRS Aug 10, 2023 $347K$245K$101K$608K 990 PDF
FY2021Filed with the IRS Sep 6, 2022 $332K$245K$86K$545K 990 PDF
FY2020Filed with the IRS Oct 15, 2021 $145K$188K−$43K$429K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $466,449 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $90,630$145,861
I-9 Program service revenuePrior year $153,572$177,012
I-10 Investment incomePrior year $11,756$34,916
I-11 Other revenuePrior year $83,926$108,660
I-12 Total revenuePrior year $339,884$466,449
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $94,182$111,185
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $202,844$189,758
I-18 Total expensesPrior year $297,026$300,943
I-19 Revenue less expensesPrior year $42,858$165,506
Part VI · Governance 18 of 18 board members independent, 3 to look at
VI-1a Voting members of the governing body18
VI-1b Independent voting members18
VI-2 Family or business relationship among officers or directorsYes
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $466,449 across 10 lines filed
VIII-1b Membership dues$69,308
VIII-1e Government grants$62,133
VIII-1f All other contributions, gifts and grants$14,420
VIII-1h Total contributions, gifts and grants$145,861
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$177,012
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $10,681$10,681
VIII-6 Net rental income or lossRelated to mission $55,815$55,815
VIII-7 Net gain or loss on sales of assetsRelated to mission $24,235 · Unrelated business $0 · Excluded from tax $0$24,235
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $52,845$52,845
VIII-12 Total revenueRelated to mission $257,062 · Unrelated business $0 · Excluded from tax $63,526$466,449
Part IX · Statement of functional expenses $300,943 across 8 lines filed
IX-7 Other salaries and wagesPrograms $100,380 · Management $0 · Fundraising $0$100,380
IX-10 Payroll taxesPrograms $10,805 · Management $0 · Fundraising $0$10,805
IX-12 Advertising and promotionPrograms $5,099 · Management $0 · Fundraising $0$5,099
IX-16 OccupancyPrograms $50,336 · Management $5,593 · Fundraising $0$55,929
IX-22 Depreciation, depletion and amortizationPrograms $37,045 · Management $0 · Fundraising $0$37,045
IX-23 InsurancePrograms $27,146 · Management $3,016 · Fundraising $0$30,162
IX-24 Other expenses (24a–d)Programs $34,615 · Management $5,692 · Fundraising $0$40,307
IX-24e All other expensesPrograms $11,048 · Management $10,168 · Fundraising $0$21,216
IX-25 Total functional expensesPrograms $276,474 · Management $24,469 · Fundraising $0$300,943
Part X · Balance sheet $940,532 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $74,948$248,578
X-2 Savings and temporary cash investmentsStart of year $124,122$86,740
X-4 Accounts receivableStart of year $10,328$8,391
X-10c Land, buildings and equipment, netStart of year $305,586$449,059
X-11 Publicly traded securitiesStart of year $224,347$147,764
X-16 Total assetsStart of year $739,331$940,532
X-17 Accounts payable and accrued expensesStart of year $0$1,050
X-25 Other liabilitiesStart of year $3,269$58,669
X-26 Total liabilitiesStart of year $3,269$59,719
X-29 Capital stock or trust principalStart of year $736,062$880,813
X-32 Total net assets or fund balancesStart of year $736,062$880,813
X-33 Total liabilities and net assetsStart of year $739,331$940,532
Part XI · Reconciliation of net assets $880,813 net assets at year end
XI-1 Total revenue$466,449
XI-2 Total expenses$300,943
XI-3 Revenue less expenses$165,506
XI-4 Net assets at start of year$736,062
XI-5 Net unrealized gains (losses) on investments−$20,755
XI-10 Net assets at end of year$880,813

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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