Tree Fresno FY2024 filing

Tax-deductible

Fresno, CA501(c)(3)Since 1985EnvironmentEIN 77-0160804Revenue $839K in FY2024

On file with the IRStreefresno.org3150 E Barstow Ave, 93740-0001 · Fresno, CATax-exempt since May 1990Publicly supported — 509(a)(2)

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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.
86¢ of each $1 spent went to programs.
$113K 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

FY2024 · 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
86%
of spending
Looks good: 86% 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 · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.2 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
$111K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$839K
-0.9% vs prior year
Spent
$668K
To programs
86%
Net assets
$785K
By yearFY2020–FY2025
Revenue
$839K
FY2024▼ -0.9%
Tap a bar for its year
Revenue by fiscal year
FY2020$499K
FY2021$646K
FY2022$762K
FY2023$847K
FY2024$839K
FY2025$507K
Expenses
$668K
FY2024▼ -21%
Tap a bar for its year
Expenses by fiscal year
FY2020$535K
FY2021$521K
FY2022$587K
FY2023$841K
FY2024$668K
FY2025$477K
Net assets
$785K
FY2024▲ +31%
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 FY2024 Form 990 · see the original

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You’re viewing the FY2024 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

86 cents of each dollar spent went to programs.

Program services 86% · $572K Management & general 10% · $67K Fundraising 4% · $29K

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; $113K paid to officers and key staff.

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

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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.

Questions for Tree Fresno

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Provided by the organization

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1 program · $572K · in their own filed words · FY2024
01

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

$572Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$839K
Ln 12
Gifts and grantsLn 1h$820K
Investment incomeLn 3$19K
Other incomeLn 4–11$708
Money outPt IX
$668K
Ln 25
Programscol B$572K
Managementcol C$67K
Fundraisingcol D$29K
Owns and owesPt X
$785K
net assets · Ln 32
Cash and savingsLn 1–2$234K
Total assetsLn 16$896K
LiabilitiesLn 26$111K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$820K
Government grantsLn 1e$715K
Noncash giftsLn 1g$4K
Investment incomeLn 3$19K
Other incomeLn 4–11$708
Gains on assetsLn 7$0
Total revenueLn 12$839K
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$229K
Cash and savings togetherLn 1–2$234K
InvestmentsLn 11–13$522K
Land, buildings, equipmentLn 10c$45K
Other assetsLn 15$0
Total assetsLn 16$896K
LiabilitiesLn 26$111K
Net assetsLn 32$785K
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 FY24End FY24
Cash and savingsLn 1–2$201K$234K
InvestmentsLn 11–13$463K$522K
Land, buildings, equipmentLn 10c$59K$45K
Total assetsLn 16$792K$896K
LiabilitiesLn 26$194K$111K
Net assetsLn 32$597K$785K
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$97K$11K$5K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$84K$51K$28K$5K
Pension plan contributionsLn 8$11K$8K$2K$541
Other employee benefitsLn 9$8K$6K$2K$399
Payroll taxesLn 10$16K$12K$3K$791
Management feesLn 11a$0
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$282K$264K$10K$8K
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$8K$6K$2K$846
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$13K$11K$2K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$17K$13K$2K$2K
InsuranceLn 23$7K$5K$1K$363
Other expenses (24a–d)Ln 24$82K$80K$779$779
All other expensesLn 24e$24K$19K$3K$2K
Total functional expensesLn 25$668K$572K$67K$29K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $507K$477K$30K$854K 990 PDF
FY2024 Viewing $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 FY2024 990 (6 parts)
Part I · Summary $839,291 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $845,752$819,985
I-9 Program service revenue$0
I-10 Investment incomePrior year $594$18,598
I-11 Other revenuePrior year $336$708
I-12 Total revenuePrior year $846,682$839,291
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $258,744$231,541
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $582,221$436,806
I-18 Total expensesPrior year $840,965$668,347
I-19 Revenue less expensesPrior year $5,717$170,944
Part VI · Governance 15 of 15 board members independent, 4 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $839,291 across 12 lines filed
VIII-1b Membership dues$21,094
VIII-1e Government grants$714,834
VIII-1f All other contributions, gifts and grants$84,057
VIII-1g Noncash contributions (included above)$4,291
VIII-1h Total contributions, gifts and grants$819,985
VIII-3 Investment incomeRelated to mission $18,598$18,598
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 $708$708
VIII-12 Total revenueRelated to mission $19,306$839,291
Part IX · Statement of functional expenses $668,347 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 $96,892 · Management $11,432 · Fundraising $4,867$113,191
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $50,794 · Management $27,951 · Fundraising $4,979$83,724
IX-8 Pension plan contributionsPrograms $8,117 · Management $2,164 · Fundraising $541$10,822
IX-9 Other employee benefitsPrograms $5,981 · Management $1,595 · Fundraising $399$7,975
IX-10 Payroll taxesPrograms $11,872 · Management $3,166 · Fundraising $791$15,829
IX-11a Management fees$0
IX-11b Legal feesFundraising $1,041$1,041
IX-11c Accounting feesManagement $2,350$2,350
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $263,609 · Management $9,967 · Fundraising $8,383$281,959
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $5,922 · Management $1,691 · Fundraising $846$8,459
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $11,440 · Fundraising $1,687$13,127
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $13,240 · Management $1,655 · Fundraising $1,655$16,550
IX-23 InsurancePrograms $5,448 · Management $1,453 · Fundraising $363$7,264
IX-24 Other expenses (24a–d)Programs $80,123 · Management $779 · Fundraising $779$81,681
IX-24e All other expensesPrograms $18,768 · Management $3,184 · Fundraising $2,423$24,375
IX-25 Total functional expensesPrograms $572,206 · Management $67,387 · Fundraising $28,754$668,347
Part X · Balance sheet $896,368 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $6,087$5,647
X-2 Savings and temporary cash investmentsStart of year $194,857$228,795
X-3 Pledges and grants receivableStart of year $68,894$94,920
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 $59,483$45,263
X-11 Publicly traded securities$0
X-12 Other securitiesStart of year $462,569$521,743
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $791,890$896,368
X-17 Accounts payable and accrued expensesStart of year $3,806$874
X-19 Deferred revenueStart of year $190,686$110,186
X-25 Other liabilities$1
X-26 Total liabilitiesStart of year $194,492$111,061
X-27 Net assets without donor restrictionsStart of year $597,398$785,307
X-32 Total net assets or fund balancesStart of year $597,398$785,307
X-33 Total liabilities and net assetsStart of year $791,890$896,368
Part XI · Reconciliation of net assets $785,307 net assets at year end
XI-1 Total revenue$839,291
XI-2 Total expenses$668,347
XI-3 Revenue less expenses$170,944
XI-4 Net assets at start of year$597,398
XI-5 Net unrealized gains (losses) on investments$16,965
XI-10 Net assets at end of year$785,307

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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