Tree Fresno FY2022 filing

Tax-deductible

Fresno, CA501(c)(3)Since 1985EnvironmentEIN 77-0160804

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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.
$90K 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

FY2022 · 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
$90K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.9 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
$354K
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$762K
+18% vs prior year
Spent
$587K
To programs
85%
Net assets
$556K
By yearFY2020–FY2025
Revenue
$762K
FY2022▲ +18%
Revenue by fiscal year
FY2020$499K
FY2021$646K
FY2022$762K
FY2023$847K
FY2024$839K
FY2025$507K
Expenses
$587K
FY2022▲ +13%
Expenses by fiscal year
FY2020$535K
FY2021$521K
FY2022$587K
FY2023$841K
FY2024$668K
FY2025$477K
Net assets
$556K
FY2022▲ +42%
Net assets by fiscal year
FY2020$253K
FY2021$391K
FY2022$556K
FY2023$597K
FY2024$785K
FY2025$854K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 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 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% · $500K Management & general 10% · $59K Fundraising 5% · $28K

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

14 people listed on the 990; $90K paid to officers and key staff.

Part VII, Section A · reportable compensation
$89,976Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$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.

Provided by the organization

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1 program · $500K · in their own filed words · FY2022
01

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

$500Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$762K
Ln 12
Gifts and grantsLn 1h$761K
Investment incomeLn 3$790
Money outPt IX
$587K
Ln 25
Programscol B$500K
Managementcol C$59K
Fundraisingcol D$28K
Owns and owesPt X
$556K
net assets · Ln 32
Cash and savingsLn 1–2$388K
Total assetsLn 16$910K
LiabilitiesLn 26$354K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$761K
Government grantsLn 1e$591K
Noncash giftsLn 1g$2K
Investment incomeLn 3$790
Gains on assetsLn 7$0
Total revenueLn 12$762K
Assets in detailPt X, end of year
CashLn 1$2K
SavingsLn 2$386K
Cash and savings togetherLn 1–2$388K
InvestmentsLn 11–13$297K
Land, buildings, equipmentLn 10c$82K
Other assetsLn 15$0
Total assetsLn 16$910K
LiabilitiesLn 26$354K
Net assetsLn 32$556K
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 FY22End FY22
Cash and savingsLn 1–2$696K$388K
InvestmentsLn 11–13$54K$297K
Land, buildings, equipmentLn 10c$105K$82K
Total assetsLn 16$854K$910K
LiabilitiesLn 26$463K$354K
Net assetsLn 32$391K$556K
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$95K$71K$19K$5K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$89K$67K$18K$4K
Pension plan contributionsLn 8$12K$9K$2K$616
Other employee benefitsLn 9$0
Payroll taxesLn 10$15K$11K$3K$757
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$74K$70K$3K$1K
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$14K$10K$3K$1K
TravelLn 17$1K$845$211
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$46K$43K$2K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$23K$18K$2K$2K
InsuranceLn 23$12K$9K$2K$587
Other expenses (24a–d)Ln 24$169K$159K$2K$8K
All other expensesLn 24e$35K$31K$2K$2K
Total functional expensesLn 25$587K$500K$59K$28K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $507K$477K$30K$854K 990 PDF
FY2024 $839K$668K$171K$785K 990 PDF
FY2023 $847K$841K$6K$597K 990 PDF
FY2022 Viewing $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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $761,916 across 11 lines filed
VIII-1b Membership dues$96,147
VIII-1e Government grants$591,356
VIII-1f All other contributions, gifts and grants$73,623
VIII-1g Noncash contributions (included above)$1,822
VIII-1h Total contributions, gifts and grants$761,126
VIII-3 Investment incomeRelated to mission $790$790
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-12 Total revenueRelated to mission $790$761,916
Part IX · Statement of functional expenses $587,227 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 $71,034 · Management $18,942 · Fundraising $4,736$94,712
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $66,781 · Management $17,809 · Fundraising $4,452$89,042
IX-8 Pension plan contributionsPrograms $9,240 · Management $2,464 · Fundraising $616$12,320
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $11,362 · Management $3,030 · Fundraising $757$15,149
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,200$2,200
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $70,071 · Management $2,784 · Fundraising $1,445$74,300
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $10,062 · Management $2,874 · Fundraising $1,437$14,373
IX-17 TravelPrograms $845 · Fundraising $211$1,056
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $43,270 · Fundraising $2,367$45,637
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $18,075 · Management $2,259 · Fundraising $2,259$22,593
IX-23 InsurancePrograms $8,804 · Management $2,453 · Fundraising $587$11,844
IX-24 Other expenses (24a–d)Programs $159,380 · Management $1,823 · Fundraising $7,585$168,788
IX-24e All other expensesPrograms $30,948 · Management $2,423 · Fundraising $1,842$35,213
IX-25 Total functional expensesPrograms $499,872 · Management $59,061 · Fundraising $28,294$587,227
Part X · Balance sheet $909,980 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $23,476$2,064
X-2 Savings and temporary cash investmentsStart of year $672,124$385,664
X-3 Pledges and grants receivable$143,455
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 $104,672$82,077
X-11 Publicly traded securities$0
X-12 Other securitiesStart of year $53,977$296,720
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $854,249$909,980
X-17 Accounts payable and accrued expensesStart of year $2,189$6,069
X-19 Deferred revenueStart of year $461,159$348,079
X-26 Total liabilitiesStart of year $463,348$354,148
X-27 Net assets without donor restrictionsStart of year $390,901$555,832
X-32 Total net assets or fund balancesStart of year $390,901$555,832
X-33 Total liabilities and net assetsStart of year $854,249$909,980
Part XI · Reconciliation of net assets $555,832 net assets at year end
XI-1 Total revenue$761,916
XI-2 Total expenses$587,227
XI-3 Revenue less expenses$174,689
XI-4 Net assets at start of year$390,901
XI-5 Net unrealized gains (losses) on investments−$9,758
XI-10 Net assets at end of year$555,832

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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