Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1977.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
68 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
13 people listed on the 990; $108K paid to officers and key staff.
Paul Putman’s $116K as President/CEO is at the 88th percentile of top reported officer pay among 1989 $100K–1M environment 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.
Compensation history total reportable pay by year · 2 named individuals · Part VII
| Name | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|
| Paul Putman | $115,500 | $55,000 | — | — | — |
| Russell King | — | — | $108,462 | $97,850 | $103,200 |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
See Tree Fund-Tree Research & Education Endowment Fund 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 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Empowers communities to protect the environment and build a sustainable future.
Questions for Tree Fund-Tree Research & Education Endowment Fund
Your first name shows with your question. Tree Fund-Tree Research & Education Endowment Fund answers here, for everyone.
Tree fund provides directed and competitive grants to scholars and researchers to conduct primary and applied research to increase practical knowledge and promote best techniques in arboriculture, urban forestry, and related professional fields.
Tree fund provides scholarships to encourage college students to pursue careers in arboriculture and urban forestry. In 2022, tree fund issued 5 scholarships valued at a total of $25,000.
Tree fund provides grants to charitable organizations and implements programs designed to increase awareness of arboriculture and urban forestry among the general public, thereby encouraging property owners, businesses, and municipalities to manage urban and community forests in ways that promote individual, civic and environmental…
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2022 990, line by line.
Download 990
| Line | FY22 | FY21 | FY20 | FY19 | FY18 |
|---|---|---|---|---|---|
| End of yearLn 1g | $5.0M | $5.8M | $5.3M | $5.0M | $4.4M |
| Given inLn 1b | $99K | $128K | $73K | $297K | $382K |
| SpentLn 1d–1f | $203K | $195K | $434K | $417K | $270K |
| Line | Start FY22 | End FY22 |
|---|---|---|
| Cash and savingsLn 1–2 | $726K | $587K |
| InvestmentsLn 11–13 | $31K | $26K |
| Land, buildings, equipmentLn 10c | $0 | $1K |
| Total assetsLn 16 | $6.3M | $5.4M |
| LiabilitiesLn 26 | $361K | $392K |
| Net assetsLn 32 | $5.9M | $5.0M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $397K | $397K | ||
| Grants to domestic individualsLn 2 | $20K | $20K | ||
| Grants and assistance to foreign recipientsLn 3 | $15K | $15K | ||
| Pay of current officers, directors and key staffLn 5 | $108K | $59K | $17K | $33K |
| Other salaries and wagesLn 7 | $147K | $80K | $23K | $45K |
| Other employee benefitsLn 9 | $33K | $18K | $5K | $10K |
| Payroll taxesLn 10 | $21K | $11K | $3K | $6K |
| Accounting feesLn 11c | $42K | $42K | ||
| Investment management feesLn 11f | $18K | $18K | ||
| Other fees for servicesLn 11g | $8K | $8K | $250 | |
| Advertising and promotionLn 12 | $23K | $23K | ||
| Office expensesLn 13 | $5K | $5K | ||
| Information technologyLn 14 | $5K | $5K | ||
| OccupancyLn 16 | $5K | $3K | $818 | $2K |
| TravelLn 17 | $34K | $9K | $25K | |
| Depreciation, depletion and amortizationLn 22 | $70 | $38 | $11 | $21 |
| InsuranceLn 23 | $2K | $1K | $367 | $733 |
| Other expenses (24a–d)Ln 24 | $16K | $2K | $10K | $4K |
| All other expensesLn 24e | $2K | $2K | ||
| Total functional expensesLn 25 | $903K | $614K | $188K | $101K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 LatestFiled with the IRS Nov 16, 2025 | $687K | $875K | −$188K | $6.0M | 990 PDF |
| FY2023Filed with the IRS Nov 13, 2024 | $708K | $633K | $75K | $5.7M | 990 PDF |
| FY2022 ViewingFiled with the IRS Sep 27, 2023 | $668K | $903K | −$234K | $5.0M | 990 PDF |
| FY2021Filed with the IRS May 3, 2022 | $726K | $643K | $83K | $5.9M | 990 PDF |
| FY2020Filed with the IRS May 13, 2021 | $678K | $781K | −$103K | $5.2M | 990 PDF |
Schedules filed Part IV
See the full FY2022 990 (6 parts)
Part I · Summary $668,187 revenue, 12 lines filed
Part VI · Governance 12 of 12 board members independent, no flags
Part VIII · Statement of revenue $668,187 across 9 lines filed
Part IX · Statement of functional expenses $902,680 across 19 lines filed
Part X · Balance sheet $5,360,565 assets, 14 lines filed
Part XI · Reconciliation of net assets $4,968,691 net assets at year end
Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File
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