NATIONAL CHRISTMAS TREE ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: NATIONAL CHRISTMAS TREE ASSOCIATION INC (EIN 39-1353307)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-10-31
IRS object ID: 202403059349301140
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-31T10:08:05-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	STOCKMAN KAST RYAN & CO LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	102 N CASCADE AVENUE SUITE 400	AddressLine1Txt
City	COLORADO SPRINGS	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80903	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	391353307	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	National Christmas Tree Association	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% TIM O'CONNOR & ASSOCIATES LT	InCareOfNm
Business Name Control	NATI	BusinessNameControlTxt
Phone	8009755920	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 3609	AddressLine1Txt
City	Littleton	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80161	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEVE MEIER	PersonNm
Person Title	President	PersonTitleTxt
Phone	8009755920	PhoneNum
Signature	2024-09-30	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Christopher Hambor	PreparerPersonNm
PTIN	P00736020	PTIN
Phone	7196301186	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	STEVE MEIER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 3609	AddressLine1Txt
City	Littleton	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80161	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$222,195	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.REALCHRISTMASTREES.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1973	FormationYr
Legal Domicile State	CO	LegalDomicileStateCd
Activity Or Mission	TO PROMOTE THE USE OF REAL CHRISTMAS TREES AND SUPPORT THE INDSUTRY THAT PROVIDES THEM.	ActivityOrMissionDesc
Voting Members Governing Body	29	VotingMembersGoverningBodyCnt
Voting Members Independent	29	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	29	TotalVolunteersCnt
Total Gross UBI	$24,404	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$218,562	PYProgramServiceRevenueAmt
CY Program Service Revenue	$221,987	CYProgramServiceRevenueAmt
PY Investment Income	$43	PYInvestmentIncomeAmt
CY Investment Income	$208	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$218,605	PYTotalRevenueAmt
CY Total Revenue	$222,195	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$207,626	PYOtherExpensesAmt
CY Other Expenses	$222,644	CYOtherExpensesAmt
PY Total Expenses	$207,626	PYTotalExpensesAmt
CY Total Expenses	$222,644	CYTotalExpensesAmt
PY Revenues Less Expenses	$10,979	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$449	CYRevenuesLessExpensesAmt
Total Assets BOY	$190,537	TotalAssetsBOYAmt
Total Assets EOY	$190,088	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$190,537	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$190,088	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROMOTE THE USE OF REAL CHRISTMAS TREES AND SUPPORT THE INDUSTRY THAT PROVIDES THEM.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	TO PROMOTE THE SALES OF NATURAL CHRISTMAS TREES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	TO PROVIDE A SUPPORT FRAMEWORK TO NATURAL CHRISTMAS TREE GROWERS AND TO FURTHER THE OVERALL INTERESTS OF THE INDUSTRY.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	N/A	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (true)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	29	GoverningBodyVotingMembersCnt
Independent Voting Member	29	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	TIM O'CONNOR ASSOCIATES LT	PersonNm
Phone	3032299198	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3609	AddressLine1Txt
City	LITTLETON	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80161	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
STEVE MEIER
PRESIDENT	1.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
JOHN WYCKOFF
President-Elect	1.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
DUGALD KELL JR
Immediate Past President	1.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
JONCIE UNDERWOOD
Vice President	1.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
BOB SCHAEFER
VICE PRESIDENT	1.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
SCOTT POWELL
VICE PRESIDENT	1.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
KEITH GARLOCK
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
KATHY KOGUT
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
CHUCK BERRY
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
WENDY RICHARDSON
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
LUCAS DULL
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
REID BERMEL
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
DAVE WILDERSON
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
TOM WOLCYN
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
CAROL FREEMAN
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
NIGEL MANLEY
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
RICHARD DARLING
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
WILSON BARR
Board Member	1.0	0.0	Yes (X)		$0	$0	$0
RANDY NAUGLER
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
MATT MONGIN
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
MIKE JONES
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
MARK MCCURDY
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
STUART SMITH
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
KEVIN STEELE
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
JIM WILSON
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
TIMOTHY WILLIAMS
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
GREG HANN
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
PATRICIA GASKIN
AT LARGE BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
PATRICIA OLIVE
AT LARGE BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
Tim O'Connor
Executive Director	20.0	0.0		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	Tim O'Connor Associates LTD	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 3609	AddressLine1Txt
City	LITTLETON	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80161	ZIPCd

Field	Value	IRS element (for citing)
Services	MANAGEMENT & ADMIN	ServicesDesc
Compensation	$130,005	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES	813910	$92,315	$92,315
REAL TREES SPONSORSHIPS	813910	$54,900	$54,900
TREE INDUSTRY PARTNERSHIP	813910	$42,600	$42,600
CHECKOFF PROGRAM	813910	$6,888	$6,888
CHRISTMAS TREE JOURNAL	323111	$25,284	$880	$24,404

Field	Value	IRS element (for citing)
Total Program Service Revenue	$221,987	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$208	TotalRevenueColumnAmt
Exclusion	$208	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$222,195	TotalRevenueColumnAmt
Related Or Exempt Func Income	$197,583	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$24,404	UnrelatedBusinessRevenueAmt
Exclusion	$208	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$82,632	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,100	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$33,000	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$22,500	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,614	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$14,385	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$14,584	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,105	TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt
JOURNAL PUBLICATION EXPENSE	$38,498
WHITE HOUSE TREE EXPENSE	$4,226

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$222,644	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$171,469	BOYAmt
EOY	$174,823	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$9,705	BOYAmt
EOY	$3,894	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$9,363	BOYAmt
EOY	$11,371	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$190,537	BOYAmt
EOY	$190,088	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$190,537	BOYAmt
EOY	$190,088	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$190,537	BOYAmt
EOY	$190,088	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$190,537	BOYAmt
EOY	$190,088	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$449	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Total Grassroots Lobbying		TotalGrassrootsLobbyingGrp
Total Direct Lobbying		TotalDirectLobbyingGrp
Total Lobbying Expend		TotalLobbyingExpendGrp
Other Exempt Purpose Expend		OtherExemptPurposeExpendGrp
Total Exempt Purpose Expend		TotalExemptPurposeExpendGrp
Lobbying Nontaxable Amount		LobbyingNontaxableAmountGrp
Grassroots Nontaxable		GrassrootsNontaxableGrp
Tot Lbbyng Grassroot Mns Non Tx		TotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non Tx		TotLbbyExpendMnsLbbyngNonTxGrp
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	Yes (true)	AgreeCarryoverPriorYearInd
Dues Assessments	$92,315	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$33,000	NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov	$0	NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot	$33,000	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$41,542	AggregateReportedDuesNtcAmt
Taxable	-$8,542	TaxableAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	tim o'connor	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	Business owned greater than 35% by officer	RelationshipDescriptionTxt
Transaction	$130,005	TransactionAmt
Transaction	Mgt Consulting Admin services	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	schedule l, part iv, line 1	FormAndLineReferenceDesc
Explanation	TIM O'CONNOR & ASSOCIATES LTD WAS PAID FOR MANAGEMENT, CONSULTING, AND ADMINISTRATIVE SERVICES DURING THE 2023 CALENDAR YEAR IN THE AMOUNT OF $130,005. TIM O'CONNOR & ASSOCIATES, LTD IS A BUSINESS OWNED GREATER THAN 35%, BY AN OFFICER OF THE ORGANIZATION.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, section a, LINE 3	the National CHRISTMAS TREE ASSOCIATION OUTSOURCES MANAGEMENT AND OPERATIONAL duties TO TIM O'CONNOR & ASSOCIATES. Tim O'Connor & associates LTD is a pass-through entity and Tim O'Connor is the majority owner. Tim O'Connor LTD received $130,005 during the 2023 calendar year for management services, publication services, and advocacy services.
FORM 990, PART VI, section a, LINE 6	THE ORGANIZATION HAS THE FOLLOWING MEMBERSHIP CATEGORIES: Industry, Professional, Supplier, Introductory Member, Retired, and Researcher. Supplier, Introductory Members, and Retired Members are not eligible to be Directors or to enter the National Tree & Wreath Contests. ALL MEMBERS IN GOOD STANDING, EXCEPT Researcher members, ARE ENTITLED TO ONE VOTE.
FORM 990, PART VI, section a, LINE 7A	THE BOARD OF DIRECTORS IS COMPRISED OF UP TO THIRTY-NINE (39) DIRECTORS, WITH TWO CLASSES OF DIRECTORS,(1) CHARTERED ASSOCIATION DIRECTORS AND (2) AT-LARGE DIRECTORS. EACH CHARTERED ASSOCIATION, MEETING THE NATIONAL CHRISTMAS TREE ASSOCIATION'S (NCTA) DEFINITION OF A CHARTERED ASSOCIATION, ELECTS ITS OWN DIRECTOR TO NCTA, BASED ON THE ASSOCIATION'S ELECTION PROCEDURE. FIVE (5) AT-LARGE DIRECTORS ARE ELECTED FROM THE MEMBERSHIP CATEGORIES OF INDUSTRY, PROFESSIONAL, OR SUPPLIER. MEMBERS VOTE ON THE AT-LARGE BOARD OF DIRECTORS. ALL MEMBERS IN GOOD STANDING, EXCEPT Researcher members, ARE ENTITLED TO ONE VOTE.
FORM 990, PART VI, section b, LINE 11B	EXECUTIVE COMITTEE WILL BE PROVIDED A DRAFT COPY OF THE FORM 990 FOR REVIEW AND COMMENTS. A FINAL COPY WILL BE PROVIDED TO THE EXECUTIVE COMITTEE AFTER THE RETURN HAS BEEN FILED.
FORM 990, PART VI, section b, LINE 12c	AT EACH BOARD MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS.
FORM 990, PART VI, section b, line 19	THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF ALL GOVERNING DOCUMENTS, INCLUDING ITS CONFLICT-OF-INTEREST POLICIES AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON.
FORM 990 PART IX LINE 11G	DESCRIPTION:CONSULTING TOTAL FEES:22500