Tree Foundation INC FY2021 filing

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Sponsor education and conservation projects to save and protect trees and forest ecosystems.

Form 990 Part I, line 1, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 65-0904869) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$12K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
4 of 5
filings with a surplus
Average surplus $47K a year · 17% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
72%
of spending
72% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$12K
to officers and key staff · 11% of spending
Pay to officers and key staff is 11% of spending.
Part VII, Section A
35.3 mo
of spending, in cash
35.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $29K
2 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$17K
5% of total assets
Liabilities are 5% of assets.
Pt X · Ln 26
Independent board members
8
of 8 voting members
8 of 8 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$235K
Spent
$113K
To programs
72%
Net assets
$331K
By yearFY2021–FY2025
Revenue
$235K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$235K
FY2022$346K
FY2023$383K
FY2024$197K
FY2025$243K
Expenses
$113K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$113K
FY2022$188K
FY2023$501K
FY2024$155K
FY2025$213K
Net assets
$331K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$331K
FY2022$490K
FY2023$371K
FY2024$413K
FY2025$443K

From the FY2021 Form 990 (year ending June 2021) · see the original

You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1999.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $81K Management & general 28% · $31K Fundraising 0% · $216

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; $12K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$12,500Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Honorary Chairman
$0Pt VII · Sec A
Board Chair Emeritus
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Margaret Lowman’s $50K as Executive Director is at the 41st percentile of top reported officer pay among 1613 $100K–1M education 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Margaret Lowman$50,000$50,000$41,538$37,500$12,500

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 Foundation INC 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

Sponsors education and conservation projects to save and protect trees and forest ecosystems.

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1 program · $81K · in their own filed words · FY2020
01

Sponsor funded projects, tree canopy preservation research, walkway, & education myakka state park

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 65-0904869) · Dispute this line
$81Kprogram 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 · FY2024
Total grants receivedfrom 2 funders$29K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$235K
Ln 12
Gifts and grantsLn 1h$234K
Investment incomeLn 3$552
Money outPt IX
$113K
Ln 25
Programscol B$81K
Managementcol C$31K
Fundraisingcol D$216
Owns and owesPt X
$331K
net assets · Ln 32
Cash and savingsLn 1–2$332K
Total assetsLn 16$347K
LiabilitiesLn 26$17K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$234K
Investment incomeLn 3$552
Total revenueLn 12$235K
Assets in detailPt X, end of year
CashLn 1$122K
SavingsLn 2$210K
Cash and savings togetherLn 1–2$332K
Other assetsLn 15$15K
Total assetsLn 16$347K
LiabilitiesLn 26$17K
Net assetsLn 32$331K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderJune
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 FY21End FY21
Cash and savingsLn 1–2$208K$332K
Total assetsLn 16$211K$347K
LiabilitiesLn 26$2K$17K
Net assetsLn 32$209K$331K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$25K$25K
Payroll taxesLn 10$2K$2K
Accounting feesLn 11c$12K$12K
Other fees for servicesLn 11g$450$450
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$3K$3K
Information technologyLn 14$33K$16K$16K
InsuranceLn 23$842$842
Other expenses (24a–d)Ln 24$34K$34K$216
All other expensesLn 24e$186$186
Total functional expensesLn 25$113K$81K$31K$216

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jul 28, 2025 $243K$213K$30K$443K 990 PDF
FY2024Filed with the IRS Sep 3, 2024 $197K$155K$42K$413K 990 PDF
FY2023Filed with the IRS Aug 1, 2023 $383K$501K−$118K$371K 990 PDF
FY2022Filed with the IRS Oct 4, 2022 $346K$188K$159K$490K 990 PDF
FY2021 ViewingFiled with the IRS Aug 30, 2021 $235K$113K$122K$331K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $234,567 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $109,551$234,015
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $470$552
I-11 Other revenuePrior year $4,000$0
I-12 Total revenuePrior year $114,021$234,567
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 $19,930$26,946
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $86,417$85,989
I-18 Total expensesPrior year $106,347$112,935
I-19 Revenue less expensesPrior year $7,674$121,632
Part VI · Governance 8 of 8 board members independent, 1 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $234,567 across 4 lines filed
VIII-1f All other contributions, gifts and grants$234,015
VIII-1h Total contributions, gifts and grants$234,015
VIII-3 Investment incomeExcluded from tax $552$552
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $552$234,567
Part IX · Statement of functional expenses $112,935 across 10 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $25,000$25,000
IX-10 Payroll taxesPrograms $1,946$1,946
IX-11c Accounting feesManagement $11,565$11,565
IX-11g Other fees for servicesPrograms $450$450
IX-12 Advertising and promotionPrograms $3,375$3,375
IX-13 Office expensesManagement $2,700$2,700
IX-14 Information technologyPrograms $16,279 · Management $16,279$32,558
IX-23 InsuranceManagement $842$842
IX-24 Other expenses (24a–d)Programs $34,097 · Fundraising $216$34,313
IX-24e All other expensesPrograms $186$186
IX-25 Total functional expensesPrograms $81,333 · Management $31,386 · Fundraising $216$112,935
Part X · Balance sheet $347,363 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $207,920$121,711
X-2 Savings and temporary cash investments$210,406
X-15 Other assetsStart of year $2,797$15,246
X-16 Total assetsStart of year $210,717$347,363
X-17 Accounts payable and accrued expensesStart of year $1,713$1,727
X-25 Other liabilitiesStart of year $0$15,000
X-26 Total liabilitiesStart of year $1,713$16,727
X-27 Net assets without donor restrictionsStart of year $209,004$330,636
X-32 Total net assets or fund balancesStart of year $209,004$330,636
X-33 Total liabilities and net assetsStart of year $210,717$347,363
Part XI · Reconciliation of net assets $330,636 net assets at year end
XI-1 Total revenue$234,567
XI-2 Total expenses$112,935
XI-3 Revenue less expenses$121,632
XI-4 Net assets at start of year$209,004
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$330,636

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

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