Community Benefit Tree INC

Tax-deductible

Kaukauna, WI501(c)(3)Human ServicesEIN 20-0839777Revenue $639K in FY2024

On file with the IRScommunitybenefittree.orgW1734 Ken Dale Dr, 54130-2759 · Kaukauna, WITax-exempt since Jun 2004Publicly supported — 509(a)(2)

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To assist individuals and their families within the Community during their medical crisis through education, support, resources and financial assistance through personalized fundraising events.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 300 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $18K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 4.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
13
named funders · $214K
Looks good: 13 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$451
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$639K
+22% vs prior year
Spent
$581K
To programs
79%
Net assets
$240K
By yearFY2020–FY2024
Revenue
$639K
FY2024▲ +22%
Tap a bar for its year
Revenue by fiscal year
FY2020$317K
FY2021$256K
FY2022$609K
FY2023$525K
FY2024$639K
Expenses
$581K
FY2024▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$316K
FY2021$301K
FY2022$440K
FY2023$616K
FY2024$581K
Net assets
$240K
FY2024▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$40K
FY2021$31K
FY2022$305K
FY2023$215K
FY2024$240K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2004.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $459K Management & general 10% · $60K Fundraising 11% · $62K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Heidi Fredrickson’s $52K as Executive Director is at the 40th percentile of top reported officer pay among 2168 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Community Benefit Tree INC executive salaries →

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Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides education, support, resources, and financial aid for families facing medical crises.

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Provided by the organization

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2 programs · $459K · in their own filed words · FY2024
01

Facilitate fundraising events planned by family and friends of inidividuals going through a medical crisis and provided supportive services in to families facing medical debt including financial, emotional and community suport as well as directing them to community services that might benefit them.

$382Kprogram expense
02

Life Celebration Center Thrift Store

Resell donated items to help raise awareness of families we are supporting and provide additional funding to give back to families

$78Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 13 funders →
Grants paid · 3 grants · $361K · 2020–2023
Unitemized GrantFY2023$164,150
Unitemized GrantFY2022$86,635
Unitemized GrantFY2020$110,076

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$639K
Ln 12
Gifts and grantsLn 1h$533K
Fees for servicesLn 2g$105K
Investment incomeLn 3$214
Money outPt IX
$581K
Ln 25
Programscol B$459K
Managementcol C$60K
Fundraisingcol D$62K
Owns and owesPt X
$240K
net assets · Ln 32
Cash and savingsLn 1–2$237K
Total assetsLn 16$240K
LiabilitiesLn 26$451
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$533K
Government grantsLn 1e$32
Fundraising eventsLn 1c$97K
Fees for servicesLn 2g$105K
Investment incomeLn 3$214
Total revenueLn 12$639K
Assets in detailPt X, end of year
CashLn 1$183K
SavingsLn 2$55K
Cash and savings togetherLn 1–2$237K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$240K
LiabilitiesLn 26$451
Net assetsLn 32$240K
OperationsPt I, VI
EmployeesI 53
VolunteersI 6300
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$186K$237K
Land, buildings, equipmentLn 10c$2K$3K
Total assetsLn 16$215K$240K
LiabilitiesLn 26$0$451
Net assetsLn 32$215K$240K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$100K$100K
Other salaries and wagesLn 7$176K$132K$26K$18K
Other employee benefitsLn 9$4K$3K$615$410
Payroll taxesLn 10$13K$10K$2K$1K
Management feesLn 11a$5K$5K
Professional fundraising feesLn 11e$15K$15K
Advertising and promotionLn 12$8K$6K$2K
Office expensesLn 13$22K$16K$5K
Information technologyLn 14$6K$4K$1K
OccupancyLn 16$58K$44K$15K
Conferences, conventions and meetingsLn 19$302$302
Depreciation, depletion and amortizationLn 22$936$81$855
Other expenses (24a–d)Ln 24$164K$137K$27K
All other expensesLn 24e$8K$7K$2K
Total functional expensesLn 25$581K$459K$60K$62K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $639K$581K$58K$240K 990 PDF
FY2023 $525K$616K−$91K$215K 990 PDF
FY2022 $609K$440K$169K$305K 990 PDF
FY2021 $256K$301K−$45K$31K 990 PDF
FY2020 $317K$316K$1K$40K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $638,883 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $264,341$533,354
I-9 Program service revenuePrior year $260,921$105,315
I-10 Investment incomePrior year $237$214
I-11 Other revenue$0
I-12 Total revenuePrior year $525,499$638,883
I-13 Grants and similar amounts paidPrior year $164,150$100,044
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $167,937$193,899
I-16a Professional fundraising feesPrior year $19,500$15,000
I-17 Other expensesPrior year $264,790$272,274
I-18 Total expensesPrior year $616,377$581,217
I-19 Revenue less expensesPrior year −$90,878$57,666
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $638,883 across 8 lines filed
VIII-1c Fundraising events$97,487
VIII-1e Government grants$32
VIII-1f All other contributions, gifts and grants$435,835
VIII-1h Total contributions, gifts and grants$533,354
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $105,315$105,315
VIII-3 Investment incomeExcluded from tax $214$214
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $105,315 · Unrelated business $0 · Excluded from tax $214$638,883
Part IX · Statement of functional expenses $581,217 across 14 lines filed
IX-2 Grants to domestic individualsPrograms $100,044$100,044
IX-7 Other salaries and wagesPrograms $132,232 · Management $26,446 · Fundraising $17,631$176,309
IX-9 Other employee benefitsPrograms $3,077 · Management $615 · Fundraising $410$4,102
IX-10 Payroll taxesPrograms $10,116 · Management $2,023 · Fundraising $1,349$13,488
IX-11a Management feesManagement $5,000$5,000
IX-11e Professional fundraising feesFundraising $15,000$15,000
IX-12 Advertising and promotionPrograms $5,639 · Management $1,880$7,519
IX-13 Office expensesPrograms $16,149 · Management $5,383$21,532
IX-14 Information technologyPrograms $4,488 · Management $1,496$5,984
IX-16 OccupancyPrograms $43,531 · Management $14,510$58,041
IX-19 Conferences, conventions and meetingsManagement $302$302
IX-22 Depreciation, depletion and amortizationPrograms $81 · Management $855$936
IX-24 Other expenses (24a–d)Programs $137,323 · Fundraising $27,170$164,493
IX-24e All other expensesPrograms $6,761 · Management $1,706$8,467
IX-25 Total functional expensesPrograms $459,441 · Management $60,216 · Fundraising $61,560$581,217
Part X · Balance sheet $240,021 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $24,157$182,644
X-2 Savings and temporary cash investmentsStart of year $162,186$54,813
X-10c Land, buildings and equipment, netStart of year $2,497$2,564
X-16 Total assetsStart of year $214,664$240,021
X-17 Accounts payable and accrued expenses$451
X-26 Total liabilitiesStart of year $0$451
X-27 Net assets without donor restrictionsStart of year $47,507$59,920
X-28 Net assets with donor restrictionsStart of year $167,157$179,650
X-32 Total net assets or fund balancesStart of year $214,664$239,570
X-33 Total liabilities and net assetsStart of year $214,664$240,021
Part XI · Reconciliation of net assets $239,570 net assets at year end
XI-1 Total revenue$638,883
XI-2 Total expenses$581,217
XI-3 Revenue less expenses$57,666
XI-4 Net assets at start of year$214,664
XI-8 Prior period adjustments−$32,760
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$239,570

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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