FRIENDS OF TREES: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF TREES (EIN 93-0999999)
Tax period: 2009-09-01 to 2010-08-31
Filed: 2011-05-16
IRS object ID: 201131369349302043
Schema version: 2009v1.7
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	2011-05-16T08:21:23-07:00	Timestamp
Tax Period End Date	2010-08-31	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	2009-09-01	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	2011-05-11	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	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	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	1707084	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c	X	Organization501c
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	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	15	TotalNbrEmployees
Total Nbr Volunteers	2105	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1144932	ContributionsGrantsPriorYear
Contributions Grants Current Year	1571637	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	100722	ProgramServiceRevenuePriorYear
Program Service Revenue CY	132460	ProgramServiceRevenueCY
Investment Income Prior Year	1097	InvestmentIncomePriorYear
Investment Income Current Year	1833	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1440	OtherRevenuePriorYear
Other Revenue Current Year	1154	OtherRevenueCurrentYear
Total Revenue Prior Year	1248191	TotalRevenuePriorYear
Total Revenue Current Year	1707084	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	495723	SalariesEtcPriorYear
Salaries Etc Current Year	734632	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	123966	TotalFundrsngExpCurrentYear
Other Expense Prior Year	556878	OtherExpensePriorYear
Other Expenses Current Year	838623	OtherExpensesCurrentYear
Total Expenses Prior Year	1052601	TotalExpensesPriorYear
Total Expenses Current Year	1573255	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	195590	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	133829	RevenuesLessExpensesCY
Total Assets BOY	751511	TotalAssetsBOY
Total Assets EOY	869160	TotalAssetsEOY
Total Liabilities BOY	300955	TotalLiabilitiesBOY
Total Liabilities EOY	284775	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	450556	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	584385	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	863390	Expense
Revenue	132460	Revenue
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	250787	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	196942	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	1311119	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
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
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
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	20	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	15	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
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	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	false	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 (12 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
Vice President	1.00	X	X	0	0	0
TESS JORDAN
TREASURER	1.00	X	X	0	0	0
SKY O'CALLAHAN
SECRETARY	1.00	X	X	0	0	0
SCOTT LUKENS
DIRECTOR	1.00	X		0	0	0
SCOTT FOGARTY
Executive Direc	40.00		X	82390	0	4500
NANCY BULEY
DIRECTOR	1.00	X		0	0	0
MERYL REDISCH
PRESIDENT	1.00	X	X	0	0	0
MARY HARRELL
OFFICE MGR/CFO	40.00		X	41634	0	6437
FRED NILSEN
Director	1.00	X		0	0	0
ED WASHINGTON
DIRECTOR	1.00	X		0	0	0
CHARLIE HALES
DIRECTOR	1.00	X		0	0	0
BARBARA KOHLER
Director	1.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	124024	TotalReportableCompFromOrg
Total Other Compensation	10937	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

Name Of Contractor NameOfContractor

Name Business NameBusiness

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

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5135 NE COLUMBIA BLVD	AddressLine1
City	PORTLAND	City
State	OR	State
ZIP Code	97218	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	LANDSCAPING SERVICES	DescriptionOfServices
Compensation	125713	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Membership Dues	45267	MembershipDues
Government Grants	1328479	GovernmentGrants
All Other Contributions	197891	AllOtherContributions
Total Contributions	1571637	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TREE FEES & SUPPLIES	Description
Total Revenue Column	132460	TotalRevenueColumn
Related Or Exempt Function Income	132460	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	132460	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1833	TotalRevenueColumn
Exclusion	$1,833	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	1154	GrossIncomeFundraisingEvents

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	1154	TotalRevenueColumn
Exclusion	$1,154	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	1707084	TotalRevenueColumn
Related Or Exempt Function Income	132460	RelatedOrExemptFunctionIncome
Exclusion	$2,987	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	124024	Total
Program Services	93018	ProgramServices
Management And General	14883	ManagementAndGeneral
Fundraising	16123	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	488422	Total
Program Services	362235	ProgramServices
Management And General	61605	ManagementAndGeneral
Fundraising	64582	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	58739	Total
Program Services	44950	ProgramServices
Management And General	6547	ManagementAndGeneral
Fundraising	7242	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	63447	Total
Program Services	51049	ProgramServices
Management And General	6813	ManagementAndGeneral
Fundraising	5585	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	345314	Total
Program Services	313607	ProgramServices
Management And General	22413	ManagementAndGeneral
Fundraising	9294	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	26544	Total
Program Services	25743	ProgramServices
Fundraising	801	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	34508	Total
Program Services	22511	ProgramServices
Management And General	8150	ManagementAndGeneral
Fundraising	3847	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	7495	Total
Program Services	5895	ProgramServices
Management And General	726	ManagementAndGeneral
Fundraising	874	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	11672	Total
Program Services	8157	ProgramServices
Management And General	1672	ManagementAndGeneral
Fundraising	1843	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	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	17774	Total
Program Services	14146	ProgramServices
Management And General	1804	ManagementAndGeneral
Fundraising	1824	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	18553	Total
Program Services	14843	ProgramServices
Management And General	1855	ManagementAndGeneral
Fundraising	1855	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	8857	Total
Program Services	6692	ProgramServices
Management And General	1302	ManagementAndGeneral
Fundraising	863	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
VEHICLE EXPENSE	9084	7978	654	452
TREE PURCHASES	239652	239611	41
TREE PLANTING SUPPLIES	54383	54247		136
Printing and Publications	34298	30523	242	3533
EVENTS AND MEETINGS	24177	12539	8815	2823

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	6312	Total
Program Services	3375	ProgramServices
Management And General	648	ManagementAndGeneral
Fundraising	2289	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1573255	Total
Program Services	1311119	ProgramServices
Management And General	138170	ManagementAndGeneral
Fundraising	123966	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	334102	BOY
EOY	237027	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	38011	BOY
EOY	229914	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	17158	BOY
EOY	18680	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	535372	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	161455	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	352618	BOY
EOY	373917	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	751511	BOY
EOY	869160	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	52805	BOY
EOY	77817	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	33054	BOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	215096	BOY
EOY	206958	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	300955	BOY
EOY	284775	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	437934	BOY
EOY	571763	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	9622	BOY
EOY	9622	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	450556	BOY
EOY	584385	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	751511	BOY
EOY	869160	EOY

Field	Value	IRS element (for citing)
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	417800	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	462400	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	635533	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1144932	CurrentTaxYearMinus1Year
Current Tax Year	1571637	CurrentTaxYear
Total	4232302	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	417800	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	462400	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	635533	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1144932	CurrentTaxYearMinus1Year
Current Tax Year	1571637	CurrentTaxYear
Total	4232302	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	0	AmountsSubstContributorsTotal
Public Support Total170	4232302	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	175	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	899	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	899	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1097	CurrentTaxYearMinus1Year
Current Tax Year	1833	CurrentTaxYear
Total	4903	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	32	CurrentTaxYearMinus4Years
Total	32	Total

Field	Value	IRS element (for citing)
Total Support	4237237	TotalSupport
Gross Receipts From Admissions Etc	538382	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	72772	Depreciation
Book Value	261162	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4670	OtherCostOrOtherBasis
Depreciation	702	Depreciation
Book Value	3968	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	127728	OtherCostOrOtherBasis
Depreciation	87981	Depreciation
Book Value	39747	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	373917	TotalOfBookValueLandBuildings
Total Revenue	1707084	TotalRevenue
Total Expenses	1573255	TotalExpenses
Excess Or Deficit For Year	133829	ExcessOrDeficitForYear
Excess Or Deficit Per FS	133829	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1777392	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	70308	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	70308	RevenueNotRptdF990
Revenue Subtotal	1707084	RevenueSubtotal
Total Revenue Per Form990	1707084	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1643563	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	70308	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	70308	ExpensesNotRptdF990
Expenses Subtotal	1573255	ExpensesSubtotal
Total Expenses Per Form990	1573255	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.