Tree Fresno FY2023 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.
$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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FY2023 · 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
$111K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
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
$194K
25% of total assets
Looks good: liabilities are 25% 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
$847K
+11% vs prior year
Spent
$841K
To programs
85%
Net assets
$597K
By yearFY2020–FY2025
Revenue
$847K
FY2023▲ +11%
Revenue by fiscal year
FY2020$499K
FY2021$646K
FY2022$762K
FY2023$847K
FY2024$839K
FY2025$507K
Expenses
$841K
FY2023▲ +43%
Expenses by fiscal year
FY2020$535K
FY2021$521K
FY2022$587K
FY2023$841K
FY2024$668K
FY2025$477K
Net assets
$597K
FY2023▲ +7%
Net assets by fiscal year
FY2020$253K
FY2021$391K
FY2022$556K
FY2023$597K
FY2024$785K
FY2025$854K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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% · $713K Management & general 10% · $86K Fundraising 5% · $42K

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

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

Part VII, Section A · reportable compensation
$111,253Pt 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 · $713K · in their own filed words · FY2023
01

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

$713Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$847K
Ln 12
Gifts and grantsLn 1h$846K
Investment incomeLn 3$594
Other incomeLn 4–11$336
Money outPt IX
$841K
Ln 25
Programscol B$713K
Managementcol C$86K
Fundraisingcol D$42K
Owns and owesPt X
$597K
net assets · Ln 32
Cash and savingsLn 1–2$201K
Total assetsLn 16$792K
LiabilitiesLn 26$194K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$846K
Government grantsLn 1e$645K
Noncash giftsLn 1g$4K
Investment incomeLn 3$594
Other incomeLn 4–11$336
Gains on assetsLn 7$0
Total revenueLn 12$847K
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$195K
Cash and savings togetherLn 1–2$201K
InvestmentsLn 11–13$463K
Land, buildings, equipmentLn 10c$59K
Other assetsLn 15$0
Total assetsLn 16$792K
LiabilitiesLn 26$194K
Net assetsLn 32$597K
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 FY23End FY23
Cash and savingsLn 1–2$388K$201K
InvestmentsLn 11–13$297K$463K
Land, buildings, equipmentLn 10c$82K$59K
Total assetsLn 16$910K$792K
LiabilitiesLn 26$354K$194K
Net assetsLn 32$556K$597K
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$111K$94K$11K$6K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$117K$77K$34K$6K
Pension plan contributionsLn 8$12K$9K$2K$623
Other employee benefitsLn 9$0
Payroll taxesLn 10$18K$14K$4K$917
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$341K$303K$19K$19K
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$3K$543$2K$269
RoyaltiesLn 15$0
OccupancyLn 16$9K$6K$2K$851
TravelLn 17$3K$2K$535
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$25K$23K$2K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$23K$18K$2K$2K
InsuranceLn 23$17K$13K$3K$841
Other expenses (24a–d)Ln 24$133K$131K$892$892
All other expensesLn 24e$29K$23K$3K$3K
Total functional expensesLn 25$841K$713K$86K$42K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $507K$477K$30K$854K 990 PDF
FY2024 $839K$668K$171K$785K 990 PDF
FY2023 Viewing $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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $846,682 across 12 lines filed
VIII-1b Membership dues$25,392
VIII-1e Government grants$644,912
VIII-1f All other contributions, gifts and grants$175,448
VIII-1g Noncash contributions (included above)$4,157
VIII-1h Total contributions, gifts and grants$845,752
VIII-3 Investment incomeRelated to mission $594$594
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 $336$336
VIII-12 Total revenueRelated to mission $930$846,682
Part IX · Statement of functional expenses $840,965 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 $94,343 · Management $11,348 · Fundraising $5,562$111,253
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $76,613 · Management $34,240 · Fundraising $5,835$116,688
IX-8 Pension plan contributionsPrograms $9,348 · Management $2,493 · Fundraising $623$12,464
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $13,754 · Management $3,668 · Fundraising $917$18,339
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,325$2,325
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $302,795 · Management $18,884 · Fundraising $18,884$340,563
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technologyPrograms $543 · Management $1,850 · Fundraising $269$2,662
IX-15 Royalties$0
IX-16 OccupancyPrograms $5,957 · Management $1,702 · Fundraising $851$8,510
IX-17 TravelPrograms $2,139 · Fundraising $535$2,674
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $22,838 · Fundraising $1,887$24,725
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $18,075 · Management $2,260 · Fundraising $2,259$22,594
IX-23 InsurancePrograms $12,612 · Management $3,363 · Fundraising $841$16,816
IX-24 Other expenses (24a–d)Programs $130,824 · Management $892 · Fundraising $892$132,608
IX-24e All other expensesPrograms $23,287 · Management $2,557 · Fundraising $2,900$28,744
IX-25 Total functional expensesPrograms $713,128 · Management $85,582 · Fundraising $42,255$840,965
Part X · Balance sheet $791,890 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $2,064$6,087
X-2 Savings and temporary cash investmentsStart of year $385,664$194,857
X-3 Pledges and grants receivableStart of year $143,455$68,894
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 $82,077$59,483
X-11 Publicly traded securities$0
X-12 Other securitiesStart of year $296,720$462,569
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $909,980$791,890
X-17 Accounts payable and accrued expensesStart of year $6,069$3,806
X-19 Deferred revenueStart of year $348,079$190,686
X-26 Total liabilitiesStart of year $354,148$194,492
X-27 Net assets without donor restrictionsStart of year $555,832$597,398
X-32 Total net assets or fund balancesStart of year $555,832$597,398
X-33 Total liabilities and net assetsStart of year $909,980$791,890
Part XI · Reconciliation of net assets $597,398 net assets at year end
XI-1 Total revenue$846,682
XI-2 Total expenses$840,965
XI-3 Revenue less expenses$5,717
XI-4 Net assets at start of year$555,832
XI-5 Net unrealized gains (losses) on investments$35,849
XI-10 Net assets at end of year$597,398

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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