FRIENDS OF TREES: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF TREES (EIN 93-0999999)
Tax period: 2010-09-01 to 2011-08-31
Filed: 2012-07-05
IRS object ID: 201211879349300136
Schema version: 2010v3.2
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	2012-07-05T13:39:24-07:00	Timestamp
Tax Period End Date	2011-08-31	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	1618 SW First Avenue Suite 215	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	2010-09-01	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	2012-07-02	DateSigned

Preparer Preparer

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

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	2255332	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 PORTLAND-VANCOUVER AREA 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	22	TotalNbrEmployees
Total Nbr Volunteers	1500	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1571637	ContributionsGrantsPriorYear
Contributions Grants Current Year	2065496	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	132460	ProgramServiceRevenuePriorYear
Program Service Revenue CY	186102	ProgramServiceRevenueCY
Investment Income Prior Year	1833	InvestmentIncomePriorYear
Investment Income Current Year	2329	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1154	OtherRevenuePriorYear
Other Revenue Current Year	1405	OtherRevenueCurrentYear
Total Revenue Prior Year	1707084	TotalRevenuePriorYear
Total Revenue Current Year	2255332	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	734632	SalariesEtcPriorYear
Salaries Etc Current Year	1083042	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	191628	TotalFundrsngExpCurrentYear
Other Expense Prior Year	838623	OtherExpensePriorYear
Other Expenses Current Year	989808	OtherExpensesCurrentYear
Total Expenses Prior Year	1573255	TotalExpensesPriorYear
Total Expenses Current Year	2072850	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	133829	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	182482	RevenuesLessExpensesCY
Total Assets BOY	869160	TotalAssetsBOY
Total Assets EOY	1167012	TotalAssetsEOY
Total Liabilities BOY	284775	TotalLiabilitiesBOY
Total Liabilities EOY	400145	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	584385	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	766867	NetAssetsOrFundBalancesEOY
Mission Description	TO INSPIRE COMMUNITY STEWARDSHIP OF OUR URBAN FOREST BY BRINGING PEOPLE IN THE PORTLAND-VANCOUVER AREA TOGETHER TO PLANT, CARE FOR AND LEARN ABOUT CITY TREES	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1217071	Expense
Description	TREE PLANTINGS - THE COORDINATION OF TREE PLANTING PROJECTS IN PARKS, NEIGHBORHOODS AND NATURAL AREAS	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	363882	Expense
Description	GREEN INITIATIVE - FRIENDS OF TREES WORKS WITH PUBLIC AGENCIES, OTHER NONPROFIT ORGANIZATIONS, AND CITIZEN "FRIENDS" GROUPS TO ORGANIZE COMMUNITY RESTORATION PROJECTS. OUR PLANTING PROJECTS AND MAINTENANCE PROJECTS HELP RESTORE ECOSYSTEM FUNCTIONS, INCLUDING HABITAT FOR SALMON AND OTHER WILDLIFE.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	157285	Expense
Description	PUBLIC EDUCATION AND OUTREACH - THE DEVELOPMENT AND PRESENTATION OF INFORMATION ON TREE CARE AND THE VALUE OF TREES IN URBAN ENVIRONMENTS, AND PROMOTION OF IMPLEMENTATION OF URBAN FORESTRY PROGRAMS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	1738238	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	15	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	22	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
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Quid Pro Quo Contributions	false	QuidProQuoContributions
Quid Pro Quo Disclosure	false	QuidProQuoDisclosure
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
Form720 Filed	false	Form720Filed
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
Policies Reference Chapters	false	PoliciesReferenceChapters
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
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
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	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
TINA BEATTY-WALTERS
President	1.00	X	X	0	0	0
TESS JORDAN
Vice President	1.00	X	X	0	0	0
SUGIE JOSEPH
Director	1.00	X		0	0	0
SKY O'CALLAHAN
Treasurer	1.00	X	X	0	0	0
SCOTT LUKENS
DIRECTOR	1.00	X		0	0	0
SCOTT FOGARTY
Executive Direc	40.00		X	89889	0	4500
NANCY BULEY
DIRECTOR	1.00	X		0	0	0
MERYL REDISCH
Director	1.00	X		0	0	0
MARY HARRELL
OFFICE MGR/CFO	40.00		X	44545	0	6087
HEIDI HU
Secretary	1.00	X	X	0	0	0
FRED NILSEN
Director	1.00	X		0	0	0
CHARLIE HALES
DIRECTOR	1.00	X		0	0	0
ALAN HIPOLITO
DIRECTOR	1.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	134434	TotalReportableCompFromOrg
Total Other Compensation	10587	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
VERDE INC
5135 NE COLUMBIA BLVD	PORTLAND	OR	97218	LANDSCAPING SERVICES	160576
FRANK CREATIVE INC
2505 SE 11TH AVENUE SUITE 245	PORTLAND	OR	97202	COMMUNICATION STRATE	120020

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
Membership Dues	54808	MembershipDues
Government Grants	1733467	GovernmentGrants
All Other Contributions	277221	AllOtherContributions
Noncash Contributions	11470	NoncashContributions
Total Contributions	2065496	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TREE FEES & SUPPLIES	Description
Total Revenue Column	186102	TotalRevenueColumn
Related Or Exempt Function Income	186102	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	186102	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2329	TotalRevenueColumn
Exclusion	$2,329	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	1405	GrossIncomeFundraisingEvents

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	1405	TotalRevenueColumn
Exclusion	$1,405	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	2255332	TotalRevenueColumn
Related Or Exempt Function Income	186102	RelatedOrExemptFunctionIncome
Exclusion	$3,734	ExclusionAmount

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	145021	Total
Program Services	111666	ProgramServices
Management And General	13052	ManagementAndGeneral
Fundraising	20303	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	736450	Total
Program Services	565119	ProgramServices
Management And General	69146	ManagementAndGeneral
Fundraising	102185	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	102933	Total
Program Services	83595	ProgramServices
Management And General	7427	ManagementAndGeneral
Fundraising	11911	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	98638	Total
Program Services	80387	ProgramServices
Management And General	5318	ManagementAndGeneral
Fundraising	12933	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	413752	Total
Program Services	391577	ProgramServices
Management And General	12493	ManagementAndGeneral
Fundraising	9682	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	11722	Total
Program Services	10643	ProgramServices
Fundraising	1079	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	38384	Total
Program Services	23176	ProgramServices
Management And General	11027	ManagementAndGeneral
Fundraising	4181	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	8881	Total
Program Services	7379	ProgramServices
Management And General	546	ManagementAndGeneral
Fundraising	956	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	17668	Total
Program Services	11157	ProgramServices
Management And General	4609	ManagementAndGeneral
Fundraising	1902	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	13921	Total
Program Services	5785	ProgramServices
Management And General	6857	ManagementAndGeneral
Fundraising	1279	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	17157	Total
Program Services	11860	ProgramServices
Management And General	3472	ManagementAndGeneral
Fundraising	1825	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	18552	Total
Program Services	9830	ProgramServices
Management And General	7087	ManagementAndGeneral
Fundraising	1635	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	18617	Total
Program Services	14998	ProgramServices
Management And General	1486	ManagementAndGeneral
Fundraising	2133	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
VEHICLE EXPENSE	15369	15364	5
TREE PURCHASES	300288	300288
TREE PLANTING SUPPLIES	61301	55723	487	5091
Printing and Publications	46516	33378	97	13041
Postage and Shipping	5327	4018	-152	1461

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2353	Total
Program Services	2295	ProgramServices
Management And General	27	ManagementAndGeneral
Fundraising	31	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2072850	Total
Program Services	1738238	ProgramServices
Management And General	142984	ManagementAndGeneral
Fundraising	191628	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	237027	BOY
EOY	656099	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

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

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	229914	BOY
EOY	97552	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	18680	BOY
EOY	8870	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	560072	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	165203	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	373917	BOY
EOY	394869	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	869160	BOY
EOY	1167012	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	77817	BOY
EOY	180006	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	206958	BOY
EOY	220139	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	284775	BOY
EOY	400145	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	571763	BOY
EOY	729245	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	9622	BOY
EOY	34622	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	584385	BOY
EOY	766867	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	869160	BOY
EOY	1167012	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	182482	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

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	462400	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	635533	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1144932	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1571637	CurrentTaxYearMinus1Year
Current Tax Year	2065796	CurrentTaxYear
Total	5880298	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	462400	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	635533	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1144932	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1571637	CurrentTaxYearMinus1Year
Current Tax Year	2065796	CurrentTaxYear
Total	5880298	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	0	AmountsSubstContributorsTotal
Public Support Total170	5880298	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	899	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	899	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1097	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1833	CurrentTaxYearMinus1Year
Current Tax Year	2329	CurrentTaxYear
Total	7057	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	5887355	TotalSupport
Gross Receipts From Admissions Etc	627706	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99880	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99880	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	69040	OtherCostOrOtherBasis
Book Value	69040	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	333934	OtherCostOrOtherBasis
Depreciation	81245	Depreciation
Book Value	252689	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	9101	OtherCostOrOtherBasis
Depreciation	1114	Depreciation
Book Value	7987	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	147997	OtherCostOrOtherBasis
Depreciation	82844	Depreciation
Book Value	65153	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	394869	TotalOfBookValueLandBuildings
Total Revenue	2255332	TotalRevenue
Total Expenses	2072850	TotalExpenses
Excess Or Deficit For Year	182482	ExcessOrDeficitForYear
Excess Or Deficit Per FS	182482	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	2471532	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	216200	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	216200	RevenueNotRptdF990
Revenue Subtotal	2255332	RevenueSubtotal
Total Revenue Per Form990	2255332	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2289050	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	216200	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	216200	ExpensesNotRptdF990
Expenses Subtotal	2072850	ExpensesSubtotal
Total Expenses Per Form990	2072850	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 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 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 11	Form 990, Part VI, Line 11: 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.