Tree Trust FY2021 filing

Tax-deductible

Saint Paul, MN501(c)(3)Since 1976EIN 41-1291626Revenue $5.6M in FY2021

On file with the IRStreetrust.org1419 Energy Park Dr, 55108-5204 · Saint Paul, MNTax-exempt since Jun 1978Publicly supported charity — 170(b)(1)(A)(vi)

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To transform lives and landscapes by engaging people to build skills for meaningful careers, inspiring people to plant trees, and making our community a greener, healtier place to live.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
$111K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
5 of 5
filings with a surplus
Average surplus $376K a year · 5% of revenue · last 5 filings
Looks good: a surplus in 5 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
Pay to officers and key staff
$111K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $35K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$684K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.6M
+18% vs prior year
Spent
$5.1M
To programs
79%
Net assets
$2.5M
By yearFY2020–FY2024
Revenue
$5.6M
FY2021▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.8M
FY2021$5.6M
FY2022$6.6M
FY2023$7.8M
FY2024$9.5M
Expenses
$5.1M
FY2021▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.5M
FY2021$5.1M
FY2022$6.1M
FY2023$7.5M
FY2024$9.2M
Net assets
$2.5M
FY2021▲ +28%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.0M
FY2021$2.5M
FY2022$2.8M
FY2023$3.2M
FY2024$3.7M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1978.

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% · $4.0M Management & general 17% · $874K Fundraising 4% · $212K

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

11 people listed on the 990; $111K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$110,677Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director Thru 1/15/21
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jared Smith$135,298$122,192$112,497$110,677$110,011

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.

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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

Trains people for careers, plants trees, and makes communities greener and healthier.

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Provided by the organization

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3 programs · $4.0M · in their own filed words · FY2021
01

Career Pathways

We transform lives and landscapes by helping promising young people overcome barriers they're facing, so they can join the workforce and build productive careers. Pathways to new opportunities, like high-demand, living-wage green industry careers, are offered through career exploration, employment readiness training, paid work…

$1.8Mprogram expense
02

Landscape Services

This program provides landscape services including tree care, landscape construction, property maintenance, and accessibility ramps to public, residential, and commercial clients. Landscape Services also provides pathways and experience for the Community Forestry and Career Pathways programs through apprenticeship opportunities and…

$1.5Mprogram expense
03

Community Forestry

We inspire and help volunteers to plant thousands of trees in our communities every year. Tree Trust is committed to educate and empower people of all ages to become good stewards of their local environment through planting and caring for trees.

$716Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 2 funders$35K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$5.6M
Ln 12
Fees for servicesLn 2g$2.9M
Gifts and grantsLn 1h$2.7M
Investment incomeLn 3$34K
Money outPt IX
$5.1M
Ln 25
Programscol B$4.0M
Managementcol C$874K
Fundraisingcol D$212K
Owns and owesPt X
$2.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$3.2M
LiabilitiesLn 26$684K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.7M
Government grantsLn 1e$2.3M
Noncash giftsLn 1g$300
Fees for servicesLn 2g$2.9M
Investment incomeLn 3$34K
Other incomeLn 4–11$16K
Total revenueLn 12$5.6M
Assets in detailPt X, end of year
CashLn 1$1.7M
Cash and savings togetherLn 1–2$1.7M
InvestmentsLn 11–13$453K
Land, buildings, equipmentLn 10c$375K
Total assetsLn 16$3.2M
LiabilitiesLn 26$684K
Net assetsLn 32$2.5M
OperationsPt I, VI
EmployeesI 5257
VolunteersI 6739
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 FY21End FY21
Cash and savingsLn 1–2$1.6M$1.7M
InvestmentsLn 11–13$385K$453K
Land, buildings, equipmentLn 10c$382K$375K
Total assetsLn 16$3.2M$3.2M
LiabilitiesLn 26$1.2M$684K
Net assetsLn 32$2.0M$2.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$117K$70K$47K
Other salaries and wagesLn 7$2.5M$2.0M$438K$65K
Pension plan contributionsLn 8$43K$34K$7K$959
Other employee benefitsLn 9$222K$193K$25K$4K
Payroll taxesLn 10$202K$155K$39K$8K
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$194K$15K$119K$60K
Advertising and promotionLn 12$17K$5K$7K$6K
Office expensesLn 13$8K$5K$3K$686
Information technologyLn 14$40K$33K$6K$686
OccupancyLn 16$209K$187K$17K$6K
TravelLn 17$56K$48K$8K$884
InterestLn 20$4K$4K$346$115
Depreciation, depletion and amortizationLn 22$147K$123K$21K$3K
InsuranceLn 23$104K$49K$54K$1K
Other expenses (24a–d)Ln 24$1.1M$1.1M$41K$7K
All other expensesLn 24e$79K$71K$7K$706
Total functional expensesLn 25$5.1M$4.0M$874K$212K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $9.5M$9.2M$310K$3.7M 990 PDF
FY2023 $7.8M$7.5M$320K$3.2M 990 PDF
FY2022 $6.6M$6.1M$427K$2.8M 990 PDF
FY2021 Viewing $5.6M$5.1M$513K$2.5M 990 PDF
FY2020 $4.8M$4.5M$308K$2.0M 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 FY2021 990 (6 parts)
Part I · Summary $5,628,985 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,530,809$2,717,555
I-9 Program service revenuePrior year $2,232,270$2,861,109
I-10 Investment incomePrior year $15,142$33,957
I-11 Other revenuePrior year $4,962$16,364
I-12 Total revenuePrior year $4,783,183$5,628,985
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,727,891$3,117,936
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,747,692$1,997,753
I-18 Total expensesPrior year $4,475,583$5,115,689
I-19 Revenue less expensesPrior year $307,600$513,296
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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 $5,628,985 across 8 lines filed
VIII-1e Government grants$2,296,533
VIII-1f All other contributions, gifts and grants$421,022
VIII-1g Noncash contributions (included above)$300
VIII-1h Total contributions, gifts and grants$2,717,555
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $991,379 · Unrelated business $1,869,730$2,861,109
VIII-3 Investment incomeExcluded from tax $33,957$33,957
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $16,364$16,364
VIII-12 Total revenueRelated to mission $991,379 · Unrelated business $1,869,730 · Excluded from tax $50,321$5,628,985
Part IX · Statement of functional expenses $5,115,689 across 17 lines filed
IX-5 Pay of current officers, directors and key staffManagement $70,139 · Fundraising $46,759$116,898
IX-7 Other salaries and wagesPrograms $2,031,707 · Management $437,677 · Fundraising $64,850$2,534,234
IX-8 Pension plan contributionsPrograms $34,435 · Management $7,208 · Fundraising $959$42,602
IX-9 Other employee benefitsPrograms $192,644 · Management $24,767 · Fundraising $4,455$221,866
IX-10 Payroll taxesPrograms $155,426 · Management $38,562 · Fundraising $8,348$202,336
IX-11c Accounting feesManagement $14,661$14,661
IX-11g Other fees for servicesPrograms $14,620 · Management $118,670 · Fundraising $60,413$193,703
IX-12 Advertising and promotionPrograms $4,748 · Management $6,657 · Fundraising $5,960$17,365
IX-13 Office expensesPrograms $4,726 · Management $2,525 · Fundraising $686$7,937
IX-14 Information technologyPrograms $33,325 · Management $5,946 · Fundraising $686$39,957
IX-16 OccupancyPrograms $186,610 · Management $16,898 · Fundraising $5,832$209,340
IX-17 TravelPrograms $47,503 · Management $7,925 · Fundraising $884$56,312
IX-20 InterestPrograms $3,669 · Management $346 · Fundraising $115$4,130
IX-22 Depreciation, depletion and amortizationPrograms $122,672 · Management $20,514 · Fundraising $3,357$146,543
IX-23 InsurancePrograms $48,653 · Management $54,153 · Fundraising $1,093$103,899
IX-24 Other expenses (24a–d)Programs $1,077,750 · Management $40,714 · Fundraising $6,866$1,125,330
IX-24e All other expensesPrograms $71,139 · Management $6,731 · Fundraising $706$78,576
IX-25 Total functional expensesPrograms $4,029,627 · Management $874,093 · Fundraising $211,969$5,115,689
Part X · Balance sheet $3,214,101 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $1,605,050$1,671,940
X-3 Pledges and grants receivableStart of year $418,117$352,449
X-4 Accounts receivableStart of year $304,437$222,301
X-9 Prepaid expenses and deferred chargesStart of year $131,457$139,077
X-10c Land, buildings and equipment, netStart of year $382,133$375,143
X-11 Publicly traded securitiesStart of year $384,659$453,191
X-16 Total assetsStart of year $3,225,853$3,214,101
X-17 Accounts payable and accrued expensesStart of year $360,423$336,569
X-19 Deferred revenueStart of year $253,100$168,750
X-25 Other liabilitiesStart of year $49,384$28,620
X-26 Total liabilitiesStart of year $1,244,244$684,211
X-27 Net assets without donor restrictionsStart of year $1,825,592$2,426,330
X-28 Net assets with donor restrictionsStart of year $156,017$103,560
X-32 Total net assets or fund balancesStart of year $1,981,609$2,529,890
X-33 Total liabilities and net assetsStart of year $3,225,853$3,214,101
Part XI · Reconciliation of net assets $2,529,890 net assets at year end
XI-1 Total revenue$5,628,985
XI-2 Total expenses$5,115,689
XI-3 Revenue less expenses$513,296
XI-4 Net assets at start of year$1,981,609
XI-5 Net unrealized gains (losses) on investments$34,985
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,529,890

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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