<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-07-11T07:49:07-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>931157146</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Kern &amp; Thompson LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1800 SW First Avenue Suite 410</AddressLine1Txt>
        <CityNm>Portland</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97201</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>930999999</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Friends of Trees</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>5032828846</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3117 NE Martin Luther King Jr Blvd</AddressLine1Txt>
        <CityNm>Portland</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97212</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>YASHAR VASEF</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <SignatureDt>2023-07-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>YASHAR</PersonFirstNm>
        <PersonLastNm>VASEF</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Kris Oliveira CPA</PreparerPersonNm>
      <PTIN>P00959389</PTIN>
      <PhoneNum>5032223338</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="IRS990" referenceDocumentId="IRS990ScheduleO" softwareId="21013475" softwareVersionNum="2021v4.1">
      <PrincipalOfficerNm>YASHAR VASEF</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>3117 NE Martin Luther King Jr Blvd</AddressLine1Txt>
        <CityNm>Portland</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97212</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>3438261</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>www.friendsoftrees.org</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1989</FormationYr>
      <LegalDomicileStateCd>OR</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO BRING PEOPLE TOGETHER TO PLANT, CARE FOR, AND LEARN ABOUT TREES AND GREEN SPACES IN PACIFIC NORTHWEST COMMUNITIES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>40</TotalEmployeeCnt>
      <TotalVolunteersCnt>6354</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>3138486</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>3343294</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>94050</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>85964</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>10901</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>1843</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>34631</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>7160</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>3278068</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>3438261</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1626532</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1849744</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>194554</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>917866</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1055027</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>2544398</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>2904771</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>733670</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>533490</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>2487496</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>3018079</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>550209</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>556874</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1937287</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>2461205</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO BRING PEOPLE TOGETHER TO PLANT, CARE FOR, AND LEARN ABOUT TREES AND GREEN SPACES IN PACIFIC NORTHWEST COMMUNITIES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1722936</ExpenseAmt>
      <RevenueAmt>85964</RevenueAmt>
      <Desc>NEIGHBORHOOD TREES PROGRAM (NT) - THE NT PROGRAM ENGAGES AND SUPPORTS HOMEOWNERS WHO WISH TO PLANT TREES ALONG THEIR PLANTING STRIPS AND IN THEIR YARDS. THIS PROGRAM AIMS TO INCREASE THE URBAN FOREST CANOPY IN METROPOLITAN AREAS IN OREGON AND WASHINGTON USING COMMUNITY MEMBERS TO PLANT TREES. FOT COORDINATES ALL ASPECTS OF VOLUNTEER TREE PLANTING ACTIVITIES, FROM TREE SELECTION TO PERMIT APPROVAL, TO PROCURING AND PLANTING TREES WITH HOMEOWNERS IN OVER 120 NEIGHBORHOODS IN EIGHT CITIES IN THE REGION.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>453082</ExpenseAmt>
        <Desc>GREENSPACE PROGRAM (GS) - THE GS PROGRAM WORKS TO RESTORE NATURAL AREAS IN BOTH RIPARIAN AND UPLAND HABITAT AREAS IN THE REGION. THE GS PROGRAM WORKS IN SEVERAL WATERSHEDS IN THE REGION TO RESTORE TRADITIONAL SALMON HABITAT AND NATIVE BIRD HABITAT UTILIZING ALL NATIVE PLANTS AND TREES.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>90847</ExpenseAmt>
        <Desc>PUBLIC EDUCATION AND OUTREACH FOT PROMOTES COMMUNITY AND THE VALUE AND BENEFITS OF TREES AND HEALTHY GREEN SPACES THROUGHOUT PACIFIC NORTHWEST COMMUNITIES. THROUGH A DIVERSE LIST OF PARTNERS, FOT CREATES A NETWORK OF INDIVIDUALS, BUSINESSES, FOUNDATIONS, MUNICIPAL PARTNERS, AND OTHER LOCAL GROUPS THAT WORK TOWARDS A COMMON GOAL, A MORE RESILIENT COMMUNITY FOR ALL. FRIENDS OF TREES MAKES CONNECTIONS THROUGH TRAINING AND INTERNSHIPS, DOOR TO DOOR CANVASSING, TABLING, PARTICIPATION AT COMMUNITY EVENTS AND GATHERINGS, SOCIAL MEDIA, PAID MEDIA, AND PARTNERSHIPS.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>2266865</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="IRS990ScheduleA">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="IRS990ScheduleB">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="IRS990ScheduleD">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="IRS990ScheduleD">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="IRS990ScheduleD">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="IRS990ScheduleD">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="IRS990ScheduleD">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="IRS990ScheduleD">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="IRS990ScheduleD">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="IRS990ScheduleD">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="IRS990ScheduleD">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="IRS990ScheduleD">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>8</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>40</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <Form8282FiledCnt>0</Form8282FiledCnt>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>STEVE MAYES</PersonNm>
        <PhoneNum>5032828846</PhoneNum>
        <USAddress>
          <AddressLine1Txt>3117 NE MARTIN LUTHER KING JR BLVD</AddressLine1Txt>
          <CityNm>Portland</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97212</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>YASHAR VASEF</PersonNm>
        <TitleTxt>Executive Dir.</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>97280</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>6243</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARY HARRELL</PersonNm>
        <TitleTxt>EX-OFFICE MGR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>66620</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>6852</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE MAYES</PersonNm>
        <TitleTxt>Finance Dir.</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>4348</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LAUREN BURNS</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOSHIO SUZUKI</PersonNm>
        <TitleTxt>VICE CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICCI WALKER</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHERVIN HESS</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PHOEBE KRUEGER</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JASON STROMAN</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ADRIENNE MOAT</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LARA ROBERTSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CAROLINE SUNDBAUM</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>168248</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>13095</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>543124</MembershipDuesAmt>
      <GovernmentGrantsAmt>1614074</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>1186096</AllOtherContributionsAmt>
      <TotalContributionsAmt>3343294</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TREE FEES &amp; SUPPLIES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>85964</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>85964</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>85964</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1843</TotalRevenueColumnAmt>
        <ExclusionAmt>1843</ExclusionAmt>
      </InvestmentIncomeGrp>
      <IncmFromInvestBondProceedsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </IncmFromInvestBondProceedsGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </RoyaltiesRevenueGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetRentalIncomeOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetGainOrLossInvestmentsGrp>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeFromGamingGrp>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>7160</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7160</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>7160</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>3438261</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>93124</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>1843</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>218510</TotalAmt>
        <ProgramServicesAmt>170959</ProgramServicesAmt>
        <ManagementAndGeneralAmt>30323</ManagementAndGeneralAmt>
        <FundraisingAmt>17228</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1228447</TotalAmt>
        <ProgramServicesAmt>961498</ProgramServicesAmt>
        <ManagementAndGeneralAmt>170099</ManagementAndGeneralAmt>
        <FundraisingAmt>96850</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>161470</TotalAmt>
        <ProgramServicesAmt>125729</ProgramServicesAmt>
        <ManagementAndGeneralAmt>23004</ManagementAndGeneralAmt>
        <FundraisingAmt>12737</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>241317</TotalAmt>
        <ProgramServicesAmt>137703</ProgramServicesAmt>
        <ManagementAndGeneralAmt>90467</ManagementAndGeneralAmt>
        <FundraisingAmt>13147</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>383623</TotalAmt>
        <ProgramServicesAmt>314992</ProgramServicesAmt>
        <ManagementAndGeneralAmt>45975</ManagementAndGeneralAmt>
        <FundraisingAmt>22656</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>8572</TotalAmt>
        <ProgramServicesAmt>8572</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>36402</TotalAmt>
        <ProgramServicesAmt>22104</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9132</ManagementAndGeneralAmt>
        <FundraisingAmt>5166</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>38711</TotalAmt>
        <ProgramServicesAmt>27375</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8834</ManagementAndGeneralAmt>
        <FundraisingAmt>2502</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>0</TotalAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>22568</TotalAmt>
        <ProgramServicesAmt>14070</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7321</ManagementAndGeneralAmt>
        <FundraisingAmt>1177</FundraisingAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>24313</TotalAmt>
        <ManagementAndGeneralAmt>24313</ManagementAndGeneralAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>29514</TotalAmt>
        <ProgramServicesAmt>18188</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10077</ManagementAndGeneralAmt>
        <FundraisingAmt>1249</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>34794</TotalAmt>
        <ProgramServicesAmt>30917</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3098</ManagementAndGeneralAmt>
        <FundraisingAmt>779</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>TREE PURCHASES</Desc>
        <TotalAmt>303864</TotalAmt>
        <ProgramServicesAmt>303864</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TREE PLANTINGS AND OTHER EVENT</Desc>
        <TotalAmt>75711</TotalAmt>
        <ProgramServicesAmt>62424</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13195</ManagementAndGeneralAmt>
        <FundraisingAmt>92</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>VEHICLE EXPENSE</Desc>
        <TotalAmt>42486</TotalAmt>
        <ProgramServicesAmt>36260</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5612</ManagementAndGeneralAmt>
        <FundraisingAmt>614</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Printing and Publications</Desc>
        <TotalAmt>35614</TotalAmt>
        <ProgramServicesAmt>29057</ProgramServicesAmt>
        <ManagementAndGeneralAmt>799</ManagementAndGeneralAmt>
        <FundraisingAmt>5758</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>18855</TotalAmt>
        <ProgramServicesAmt>3153</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1103</ManagementAndGeneralAmt>
        <FundraisingAmt>14599</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>2904771</TotalAmt>
        <ProgramServicesAmt>2266865</ProgramServicesAmt>
        <ManagementAndGeneralAmt>443352</ManagementAndGeneralAmt>
        <FundraisingAmt>194554</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>109</BOYAmt>
        <EOYAmt>109</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>1548361</BOYAmt>
        <EOYAmt>2135561</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>65222</BOYAmt>
        <EOYAmt>33383</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>102934</BOYAmt>
        <EOYAmt>54366</EOYAmt>
      </AccountsReceivableGrp>
      <ReceivablesFromOfficersEtcGrp>
        <EOYAmt>0</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <RcvblFromDisqualifiedPrsnGrp>
        <EOYAmt>0</EOYAmt>
      </RcvblFromDisqualifiedPrsnGrp>
      <OthNotesLoansReceivableNetGrp>
        <EOYAmt>0</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <InventoriesForSaleOrUseGrp>
        <EOYAmt>0</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>11191</BOYAmt>
        <EOYAmt>19278</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1146918</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>411438</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>710192</BOYAmt>
        <EOYAmt>735480</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsOtherSecuritiesGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <InvestmentsProgramRelatedGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsProgramRelatedGrp>
      <IntangibleAssetsGrp>
        <EOYAmt>0</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>49487</BOYAmt>
        <EOYAmt>39902</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>2487496</BOYAmt>
        <EOYAmt>3018079</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>70982</BOYAmt>
        <EOYAmt>108525</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>10500</BOYAmt>
      </DeferredRevenueGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>468727</BOYAmt>
        <EOYAmt>448349</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>550209</BOYAmt>
        <EOYAmt>556874</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1862020</BOYAmt>
        <EOYAmt>2014205</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>75267</BOYAmt>
        <EOYAmt>447000</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1937287</BOYAmt>
        <EOYAmt>2461205</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2487496</BOYAmt>
        <EOYAmt>3018079</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>533490</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-9572</NetUnrlzdGainsLossesInvstAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="21013475" softwareVersionNum="2021v4.1">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>2479731</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2792410</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2736204</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3138486</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3343294</CurrentTaxYearAmt>
        <TotalAmt>14490125</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>2479731</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2792410</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2736204</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3138486</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3343294</CurrentTaxYearAmt>
        <TotalAmt>14490125</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>31647</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>14458478</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>3788</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4411</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6905</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10901</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1843</CurrentTaxYearAmt>
        <TotalAmt>27848</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>12784</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40166</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>67090</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34631</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7160</CurrentTaxYearAmt>
        <TotalAmt>161831</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>14679804</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>526803</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.98490</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.98020</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="21013475" softwareVersionNum="2021v4.1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="21013475" softwareVersionNum="2021v4.1">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>102487</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>-9585</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>92902</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>93077</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>9410</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>102487</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>87699</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>5378</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>93077</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>85528</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>2171</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>87699</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>83213</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>2315</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>85528</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.42950</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>0.57050</PrmnntEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <RelatedOrgListSchRInd>false</RelatedOrgListSchRInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>509040</OtherCostOrOtherBasisAmt>
        <BookValueAmt>509040</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>340862</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>179824</DepreciationAmt>
        <BookValueAmt>161038</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>38941</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>32043</DepreciationAmt>
        <BookValueAmt>6898</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>258075</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>199571</DepreciationAmt>
        <BookValueAmt>58504</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>735480</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="21013475" softwareVersionNum="2021v4.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR AND OFFICE MANAGER REVIEW FORM 990 BEFORE IT IS FINALIZED AND A DRAFT IS GIVEN TO THE GOVERNING BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD REVIEWS POTENTIAL CONFLICT OF INTEREST ISSUES ON AN ONGOING BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>A SALARY REVIEW WAS CONDUCTED BY THE BOARD. AFFECTED INDIVIDUALS RECUSED THEMSELVES AND A MOTION FOR COMPENSATION WAS OFFERED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>REASONABLE REQUESTS FOR FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE FURNISHED UPON REQUEST AT THE OFFICES OF FRIENDS OF TREES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2: Change of Oversight or Selection Process</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCE COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT PROCESS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
