To provide education and assistance to the general public on the planting and preservation of trees in the urban environment and the creating of trails and green belts.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 183 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $78K a year · 11% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$113K
to officers and key staff · 24% of spending
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $22K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$71K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$507K
-40% vs prior year
Spent
$477K
To programs
85%
Net assets
$854K
By yearFY2020–FY2025
Revenue
$507K
FY2025▼ -40%
Tap a bar for its year
Revenue by fiscal year
FY2020$499K
FY2021$646K
FY2022$762K
FY2023$847K
FY2024$839K
FY2025$507K
Expenses
$477K
FY2025▼ -29%
Tap a bar for its year
Expenses by fiscal year
FY2020$535K
FY2021$521K
FY2022$587K
FY2023$841K
FY2024$668K
FY2025$477K
Net assets
$854K
FY2025▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$253K
FY2021$391K
FY2022$556K
FY2023$597K
FY2024$785K
FY2025$854K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1990.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $406K Management & general 11% · $54K Fundraising 3% · $17K

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

15 people listed on the 990; $113K paid to officers and key staff.

Part VII, Section A · reportable compensation
$113,191Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Mona Cummings’s $113K as CEO is at the 87th 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 · 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.

See Tree Fresno 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 15aNo

Programs and updates

Educates the public on planting trees, preserving urban green spaces, and creating trails.

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Your first name shows with your question. Tree Fresno answers here, for everyone.

Provided by the organization

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1 program · $406K · in their own filed words · FY2025
01

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

$406Kprogram 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 1 funder$22K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$507K
Ln 12
Gifts and grantsLn 1h$483K
Investment incomeLn 3$24K
Other incomeLn 4–11$201
Money outPt IX
$477K
Ln 25
Programscol B$406K
Managementcol C$54K
Fundraisingcol D$17K
Owns and owesPt X
$854K
net assets · Ln 32
Cash and savingsLn 1–2$126K
Total assetsLn 16$925K
LiabilitiesLn 26$71K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$483K
Government grantsLn 1e$393K
Noncash giftsLn 1g$1K
Investment incomeLn 3$24K
Other incomeLn 4–11$201
Gains on assetsLn 7$0
Total revenueLn 12$507K
Assets in detailPt X, end of year
CashLn 1$9K
SavingsLn 2$117K
Cash and savings togetherLn 1–2$126K
InvestmentsLn 11–13$677K
Land, buildings, equipmentLn 10c$44K
Other assetsLn 15$0
Total assetsLn 16$925K
LiabilitiesLn 26$71K
Net assetsLn 32$854K
OperationsPt I, VI
EmployeesI 53
VolunteersI 6183
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$234K$126K
InvestmentsLn 11–13$522K$677K
Land, buildings, equipmentLn 10c$45K$44K
Total assetsLn 16$896K$925K
LiabilitiesLn 26$111K$71K
Net assetsLn 32$785K$854K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$113K$96K$13K$4K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$66K$38K$23K$5K
Pension plan contributionsLn 8$11K$8K$2K$528
Other employee benefitsLn 9$7K$5K$1K$360
Payroll taxesLn 10$14K$11K$3K$713
Management feesLn 11a$0
Legal feesLn 11b$445$111$334
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$136K$132K$3K$1K
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$9K$6K$2K$913
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$4K$3K$797
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$1K$932$117$116
InsuranceLn 23$4K$3K$932$207
Other expenses (24a–d)Ln 24$99K$95K$2K$2K
All other expensesLn 24e$12K$8K$3K$803
Total functional expensesLn 25$477K$406K$54K$17K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $507K$477K$30K$854K 990 PDF
FY2024 $839K$668K$171K$785K 990 PDF
FY2023 $847K$841K$6K$597K 990 PDF
FY2022 $762K$587K$175K$556K 990 PDF
FY2021 $646K$521K$125K$391K 990 PDF
FY2020 $499K$535K−$36K$253K 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 FY2025 990 (6 parts)
Part I · Summary $507,368 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $819,985$482,779
I-9 Program service revenue$0
I-10 Investment incomePrior year $18,598$24,388
I-11 Other revenuePrior year $708$201
I-12 Total revenuePrior year $839,291$507,368
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $231,541$210,736
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $436,806$266,562
I-18 Total expensesPrior year $668,347$477,298
I-19 Revenue less expensesPrior year $170,944$30,070
Part VI · Governance 14 of 14 board members independent, 4 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $507,368 across 12 lines filed
VIII-1b Membership dues$29,390
VIII-1e Government grants$393,099
VIII-1f All other contributions, gifts and grants$60,290
VIII-1g Noncash contributions (included above)$1,000
VIII-1h Total contributions, gifts and grants$482,779
VIII-3 Investment incomeRelated to mission $24,388$24,388
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $201$201
VIII-12 Total revenueRelated to mission $24,589$507,368
Part IX · Statement of functional expenses $477,298 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $96,439 · Management $12,904 · Fundraising $3,848$113,191
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $37,607 · Management $22,841 · Fundraising $5,088$65,536
IX-8 Pension plan contributionsPrograms $7,918 · Management $2,111 · Fundraising $528$10,557
IX-9 Other employee benefitsPrograms $5,400 · Management $1,440 · Fundraising $360$7,200
IX-10 Payroll taxesPrograms $10,689 · Management $2,850 · Fundraising $713$14,252
IX-11a Management fees$0
IX-11b Legal feesPrograms $111 · Management $334$445
IX-11c Accounting feesManagement $1,350$1,350
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $131,591 · Management $2,933 · Fundraising $1,349$135,873
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $6,392 · Management $1,826 · Fundraising $913$9,131
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $3,188 · Fundraising $797$3,985
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $932 · Management $117 · Fundraising $116$1,165
IX-23 InsurancePrograms $3,100 · Management $932 · Fundraising $207$4,239
IX-24 Other expenses (24a–d)Programs $95,248 · Management $1,807 · Fundraising $1,807$98,862
IX-24e All other expensesPrograms $7,850 · Management $2,859 · Fundraising $803$11,512
IX-25 Total functional expensesPrograms $406,465 · Management $54,304 · Fundraising $16,529$477,298
Part X · Balance sheet $925,284 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $5,647$8,579
X-2 Savings and temporary cash investmentsStart of year $228,795$117,346
X-3 Pledges and grants receivableStart of year $94,920$78,685
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $45,263$44,098
X-11 Publicly traded securities$0
X-12 Other securitiesStart of year $521,743$676,576
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $896,368$925,284
X-19 Deferred revenueStart of year $110,186$71,302
X-26 Total liabilitiesStart of year $111,061$71,302
X-27 Net assets without donor restrictionsStart of year $785,307$782,668
X-28 Net assets with donor restrictions$71,314
X-32 Total net assets or fund balancesStart of year $785,307$853,982
X-33 Total liabilities and net assetsStart of year $896,368$925,284
Part XI · Reconciliation of net assets $853,982 net assets at year end
XI-1 Total revenue$507,368
XI-2 Total expenses$477,298
XI-3 Revenue less expenses$30,070
XI-4 Net assets at start of year$785,307
XI-5 Net unrealized gains (losses) on investments$38,605
XI-10 Net assets at end of year$853,982

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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