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Tree Fresno EIN 77-0160804

Tree Fresno

EIN  77-0160804 Public charity (501(c)(3)) Fresno, CA Founded 1985
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Size
$100K–1M
What they do
Educates the public on planting trees, preserving urban green spaces, and creating trails.
Leadership
Mona Cummings · CEO · $113K
Money in and out
$507K revenue, $477K expenses
Bottom line
85% program efficiency

Educates the public on planting trees, preserving urban green spaces, and creating trails. For fiscal year 2025 it reported $507K in revenue, $477K in expenses, and $854K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$507K
Pt VIII · Ln 12
Total expenses
$477K
Pt IX · Ln 25
Net assets
$854K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $30K
Where spending went · Part IX cols B–D
Program services $0.85 Management & general $0.11 Fundraising $0.03
Program efficiency
85%
of spending reaches programs▼ -1% vs prior filing year
Operating runway
20.2mo
months of highly liquid reserves at operating expense rate▲ +47% vs prior filing year
Surplus margin
+6%
revenue over expenses, this year▼ -71% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$507K
FY2025▼ -40%
Expenses
$477K
FY2025▼ -29%
Total assets
$925K
FY2025▲ +3%
Total liabilities
$71K
FY2025▼ -36%
Total revenue
$507K
Pt VIII · Ln 12
Total expenses
$477K
Pt IX · Ln 25
Net assets
$854K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$30K
Total assetsPt X · Ln 16$925K
Program-expense ratioPt IX · col B85%
Voting members of governing bodyPt I · Ln 314
Independent voting membersPt I · Ln 414
Mission & Programs · Part III

Where the work happens

1 program service account for $406K of program spending, described in the organization's own filed words · FY2025.
01

Planted numerous trees throughout the community and maintenance thereof, and raised awareness of environmental issues.

$406Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CTree Fresno
EINHdr · item D77-0160804
Principal addressHdr · item CFresno, CA
WebsiteHdr · item Jwww.treefresno.org
Year of formationHdr · item L1985
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEnvironment (C500)
Ruling yearIRS BMFMay 1990

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a14
Independent voting membersPt VI · Ln 1b14
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$113,191Pt VII · Sec A
$0Pt VII · Sec A
Mario Hernandez
Vice Chair
$0Pt VII · Sec A
Tess Hernandez
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Roger Brown
Board Member
$0Pt VII · Sec A
Mikko Anderson
Board Member
$0Pt VII · Sec A

Mona Cummings’s $113K as CEO is at the 88th percentile of top reported officer pay among 1981 $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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Mona Cummings$113,191$113,191$111,253$89,976$81,700$81,700

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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Statement of Revenue

Part VIII
Contributions & grants$483K · 95%
Investment income$24K · 5%
Contributions & grants95%$483K
Investment income5%$24K
Other revenue$201
— government grantsLn 1e$393K
Total revenueLn 12$507K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.85 Management & general $0.11 Fundraising $0.03
Program services85%$406K
Management & general11%$54K
Fundraising3%$17K
Total functional expensesLn 25$477K

Balance Sheet

Part X · end of year
CashLn 1$126K
Total assetsLn 16$925K
Total liabilitiesLn 26$71K
Total net assetsLn 32$854K
Months of cash on handcomputed3.2

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $803K · Operating expenses (Pt IX) $477K · Less non-cash grants $1K · Cash operating expenses/yr $476K
20.2 months
Where the money goes
Program services
Program services $406K · Total expenses $477K
85%
Management & General
Management & general $54K · Total expenses $477K
11%
Fundraising
Fundraising $17K · Total expenses $477K
3%
Cost to raise $1
Fundraising expense (3-yr avg) $29K · Solicited contributions (3-yr avg) $132K
$0.22 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $483K · Total revenue $507K
95%
Government reliance
Government grants $393K · Total revenue $507K
77%
Earned-income share
Program service revenue $0 · Total revenue $507K
0%
Investment reliance
Investment income $24K · Total revenue $507K
+5%
Program self-sufficiency
Program service revenue $0 · Total expenses $477K
0%
Growth & trend
Revenue growth (YoY)
This year $507K · Prior year $839K
-40%
Revenue CAGR
FY2020 $499K · FY2025 $507K
0%
Net-asset trend (YoY)
End of year $854K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $507K · Expenses $477K
+6%
Liabilities-to-Assets
Total liabilities — · Total assets $925K
—
Net-asset ratio
Net assets $854K · Total assets $925K
92%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $677K · Total assets (Pt X, ln 16) $925K
73%
People & payroll
Highest Reported Total Compensation
Individual Mona Cummings · Reported title CEO · Highest reported compensation $113K · Total expenses $477K
24%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $211K · Total expenses $477K
44%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 85%——
Overhead ratio 11%——
Fundraising cost ratio 3%——
Revenue growth -40%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
National Arbor Day FoundationFY2024$22K
Total grants receivedfrom 1 funder$22K

Similar Organizations

Closest in mission — by what they do
Fresno Building Healthy CommunitiesCA
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Our City ForestCA
Texas Trees FoundationTX
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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$507K revenue · viewing · ⤓ 990 PDF
FY2024$839K revenue · ⤓ 990 PDF
FY2023$847K revenue · ⤓ 990 PDF
FY2022$762K revenue · ⤓ 990 PDF
FY2021$646K revenue · ⤓ 990 PDF
FY2020$499K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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