FRIENDS OF TREES: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF TREES (EIN 93-0999999)
Tax period: 2012-09-01 to 2013-08-31
Filed: 2014-07-15
IRS object ID: 201431969349301573
Schema version: 2012v2.0
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 A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-07-15T15:45:53-07:00	Timestamp
Tax Period End Date	2013-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Kern & Thompson LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1800 SW First Avenue Suite 410	AddressLine1
City	Portland	City
State	OR	State
ZIP Code	97201	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	930999999	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Friends of Trees	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	FRIE	NameControl
Phone	5032828846	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3117 NE Martin Luther King Jr Blvd	AddressLine1
City	Portland	City
State	OR	State
ZIP Code	97212	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SCOTT FOGARTY	Name
Title	Executive Direc	Title
Date Signed	2014-07-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Kris Oliveira CPA	Name
PTIN	P00959389	PTIN
Phone	5032223338	Phone
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SCOTT FOGARTY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	C/O ORGANIZATION	AddressLine1
City	PORTLAND	City
State	OR	State
ZIP Code	97212	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2164864	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	www.friendsoftrees.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1989	YearFormation
State Legal Domicile	OR	StateLegalDomicile
Activity Or Mission Description	TO INSPIRE COMMUNITY STEWARDSHIP OF OUR URBAN FOREST BY BRINGING PEOPLE IN THE NORTHWEST TOGETHER TO PLANT, CARE FOR AND LEARN ABOUT CITY TREES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	24	TotalNbrEmployees
Total Nbr Volunteers	1500	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	2361019	ContributionsGrantsPriorYear
Contributions Grants Current Year	2053566	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	143987	ProgramServiceRevenuePriorYear
Program Service Revenue CY	104279	ProgramServiceRevenueCY
Investment Income Prior Year	1695	InvestmentIncomePriorYear
Investment Income Current Year	655	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1300	OtherRevenuePriorYear
Other Revenue Current Year	6364	OtherRevenueCurrentYear
Total Revenue Prior Year	2508001	TotalRevenuePriorYear
Total Revenue Current Year	2164864	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1119897	SalariesEtcPriorYear
Salaries Etc Current Year	1177486	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	205515	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1197154	OtherExpensePriorYear
Other Expenses Current Year	981027	OtherExpensesCurrentYear
Total Expenses Prior Year	2317051	TotalExpensesPriorYear
Total Expenses Current Year	2158513	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	190950	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	6351	RevenuesLessExpensesCY
Total Assets BOY	1353998	TotalAssetsBOY
Total Assets EOY	1654266	TotalAssetsEOY
Total Liabilities BOY	396181	TotalLiabilitiesBOY
Total Liabilities EOY	690098	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	957817	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	964168	NetAssetsOrFundBalancesEOY
Mission Description	TO INSPIRE COMMUNITY STEWARDSHIP OF OUR URBAN FOREST BY BRINGING PEOPLE IN THE NORTHWEST TOGETHER TO PLANT, CARE FOR AND LEARN ABOUT CITY TREES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1345055	Expense
Description	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 CITIZEN VOLUNTEERS 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 100 NEIGHBORHOODS IN FIVE CITIES IN THE REGION.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	387195	Expense
Description	GREENSPACE INITIATIVE (GSI) - THE GSI PROGRAM WORKS TO RESTORE NATURAL AREAS IN BOTH RIPARIAN AND UPLAND HABITAT AREAS IN THE REGION. THE GSI PROGRAM WORKS IN SEVERAL WATERSHEDS IN THE REGION TO RESTORE TRADITIONAL SALMON HABITAT AND NATIVE BIRD HABITAT UTILIZING ALL NATIVE PLANTS AND TREES.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	100722	Expense
Description	PUBLIC EDUCATION AND OUTREACH - FOT PROMOTES THE VALUE OF TREES AND RESTORED NATURAL SYSTEMS TO OVER 300,000 PEOPLE ACROSS THE COUNTRY EACH YEAR. THROUGH SOCIAL MEDIA, DIRECT CONTACT AND WORKSHOPS AND CONFERENCES, FOT HAS BEEN AGGRESSIVE IN ITS APPROACH TO EDUCATE THE GENERAL PUBLIC ABOUT THE MULTITUDE OF BENEFITS RECEIVED FROM TREE PLANTING AND HABITAT RESTORATION. FOT HAS MADE PARTICIPATION SAFE, FUN AND EASY, AND HAS ENCOURAGED TIERED COMMITMENT FOR ITS LONG STANDING VOLUNTEERS. FOT HAS STREAMLINED THE ABILITY TO PARTICIPATE AND LEARN, AND HAS CONDUCTED TWO VERY SUCCESSFUL VOLUNTEER TREE PLANTING CAMPAIGNS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	1832972	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	23	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	24	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	OR	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SCOTT FOGARTY	NamePerson
Telephone Number	5032828846	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3117 NE MARTIN LUTHER KING JR BLVD	AddressLine1
City	Portland	City
State	OR	State
ZIP Code	97212	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (13 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
BRIAN KREIG
Director	1.00	0.00	X	0	0	0
ALAN HIPOLITO
DIRECTOR	1.00	0.00	X	0	0	0
FRED NILSEN
Director	1.00	0.00	X	0	0	0
JONATHAN BRANDT
Director	1.00	0.00	X	0	0	0
TINA BEATTY-WALTERS
Director	1.00	0.00	X	0	0	0
CHARLIE HALES
Director	0.00	0.00	X	0	0	0
NANCY BULEY
DIRECTOR	1.00	0.00	X	0	0	0
SKY O'CALLAHAN
Treasurer	1.00	0.00	X	0	0	0	X
HEIDI HU
Secretary	1.00	0.00	X	0	0	0	X
THOR HINKLEY
Vice President	1.00	0.00	X	0	0	0	X
TESS JORDAN
President	1.00	0.00	X	0	0	0	X
MARY HARRELL
OFFICE MGR/CFO	40.00	0.00		48499	0	6576	X
SCOTT FOGARTY
Executive Direc	40.00	0.00		94685	0	1292	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	143184	TotalReportableCompFromOrg
Total Other Compensation	7868	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Membership Dues	77764	MembershipDues
Government Grants	1698988	GovernmentGrants
All Other Contributions	276814	AllOtherContributions
Total Contributions	2053566	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TREE FEES & SUPPLIES	Description
Total Revenue Column	104279	TotalRevenueColumn
Related Or Exempt Function Income	104279	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	104279	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	655	TotalRevenueColumn
Exclusion	$655	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

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

Royalties Revenue RoyaltiesRevenue

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

Net Rental Income Or Loss NetRentalIncomeOrLoss

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

Net Gain Or Loss Investments NetGainOrLossInvestments

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

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	6364	GrossIncomeFundraisingEvents

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	6364	TotalRevenueColumn
Exclusion	$6,364	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

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

Net Income Or Loss NetIncomeOrLoss

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

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

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2164864	TotalRevenueColumn
Related Or Exempt Function Income	104279	RelatedOrExemptFunctionIncome
Exclusion	$7,019	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	158375	Total
Program Services	125503	ProgramServices
Management And General	12523	ManagementAndGeneral
Fundraising	20349	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	806403	Total
Program Services	639024	ProgramServices
Management And General	63767	ManagementAndGeneral
Fundraising	103612	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	100423	Total
Program Services	89432	ProgramServices
Management And General	2764	ManagementAndGeneral
Fundraising	8227	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	112285	Total
Program Services	93863	ProgramServices
Management And General	9204	ManagementAndGeneral
Fundraising	9218	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	386482	Total
Program Services	356235	ProgramServices
Management And General	11917	ManagementAndGeneral
Fundraising	18330	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	2058	Total
Program Services	1918	ProgramServices
Fundraising	140	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	7174	Total
Program Services	4771	ProgramServices
Management And General	1160	ManagementAndGeneral
Fundraising	1243	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	33708	Total
Program Services	28927	ProgramServices
Management And General	2283	ManagementAndGeneral
Fundraising	2498	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	14232	Total
Program Services	11919	ProgramServices
Management And General	1193	ManagementAndGeneral
Fundraising	1120	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	29728	Total
Program Services	24897	ProgramServices
Management And General	2491	ManagementAndGeneral
Fundraising	2340	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	16316	Total
Program Services	14867	ProgramServices
Management And General	747	ManagementAndGeneral
Fundraising	702	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
VEHICLE EXPENSE	33149	28227	3237	1685
Printing and Publications	63002	33306	109	29587
TREE PLANTING SUPPLIES	69945	64963		4982
TREE PURCHASES	305780	305780

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	19453	Total
Program Services	9340	ProgramServices
Management And General	8631	ManagementAndGeneral
Fundraising	1482	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2158513	Total
Program Services	1832972	ProgramServices
Management And General	120026	ManagementAndGeneral
Fundraising	205515	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
EOY	0	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	740946	BOY
EOY	575960	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	9622	BOY
EOY	20000	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	231253	BOY
EOY	259305	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	4687	BOY
EOY	4352	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1029943	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	235294	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	367490	BOY
EOY	794649	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1353998	BOY
EOY	1654266	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	116729	BOY
EOY	87229	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	65150	BOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	214302	BOY
EOY	602869	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	396181	BOY
EOY	690098	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	850205	BOY
EOY	878911	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	104612	BOY
EOY	82257	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3000	BOY
EOY	3000	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	957817	BOY
EOY	964168	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1353998	BOY
EOY	1654266	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	6351	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1144932	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1571637	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2065796	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2361019	CurrentTaxYearMinus1Year
Current Tax Year	2053566	CurrentTaxYear
Total	9196950	Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

Field	Value	IRS element (for citing)
Total	0	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1144932	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1571637	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2065796	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2361019	CurrentTaxYearMinus1Year
Current Tax Year	2053566	CurrentTaxYear
Total	9196950	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	0	AmountsSubstContributorsTotal
Public Support Total170	9196950	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1097	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1833	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2329	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1695	CurrentTaxYearMinus1Year
Current Tax Year	655	CurrentTaxYear
Total	7609	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Total Support	9204559	TotalSupport
Gross Receipts From Admissions Etc	667550	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99920	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99900	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	511306	OtherCostOrOtherBasis
Book Value	511306	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	333934	OtherCostOrOtherBasis
Depreciation	97944	Depreciation
Book Value	235990	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	23724	OtherCostOrOtherBasis
Depreciation	3976	Depreciation
Book Value	19748	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	160979	OtherCostOrOtherBasis
Depreciation	133374	Depreciation
Book Value	27605	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	794649	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	2330491	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	165627	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	165627	RevenueNotRptdF990
Revenue Subtotal	2164864	RevenueSubtotal
Total Revenue Per Form990	2164864	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2324140	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	165627	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	165627	ExpensesNotRptdF990
Expenses Subtotal	2158513	ExpensesSubtotal
Total Expenses Per Form990	2158513	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	REASONABLE REQUESTS FOR FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE FURNISHED UPON REQUEST AT THE OFFICES OF FRIENDS OF TREES.
Form 990, Part VI, Line 15a	Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	A SALARY REVIEW WAS CONDUCTED BY THE BOARD. AFFECTED INDIVIDUALS RECUSED THEMSELVES AND A MOTION FOR COMPENSATION WAS OFFERED.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	THE BOARD REVIEWS POTENTIAL CONFLICT OF INTEREST ISSUES ON AN ONGOING BASIS.
Form 990, Part VI, Line 11b	Form 990, Part VI, Line 11b: Form 990 Review Process	THE EXECUTIVE DIRECTOR AND OFFICE MANAGER REVIEW FORM 990 BEFORE IT IS FINALIZED AND A DRAFT IS GIVEN TO THE GOVERNING BOARD.