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        <ManagementAndGeneral>1855</ManagementAndGeneral>
        <Fundraising>1855</Fundraising>
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      <Insurance>
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        <ProgramServices>6692</ProgramServices>
        <ManagementAndGeneral>1302</ManagementAndGeneral>
        <Fundraising>863</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>VEHICLE EXPENSE</Description>
        <Total>9084</Total>
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        <ManagementAndGeneral>654</ManagementAndGeneral>
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      <OtherExpenses>
        <Description>TREE PURCHASES</Description>
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        <ProgramServices>239611</ProgramServices>
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      <OtherExpenses>
        <Description>TREE PLANTING SUPPLIES</Description>
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        <ProgramServices>54247</ProgramServices>
        <Fundraising>136</Fundraising>
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      <OtherExpenses>
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      <CashNonInterestBearing>
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      <ReceivablesFromOfficersEtc>
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      <ReceivablesFromDisqualPersons>
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      <InventoriesForSaleOrUse>
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      <PrepaidExpensesDeferredCharges>
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        <EOY>18680</EOY>
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      <LandBuildingsEquipmentBasis>535372</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>161455</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>352618</BOY>
        <EOY>373917</EOY>
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      <InvestmentsPubTradedSecurities>
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      <InvestmentsOtherSecurities>
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      </InvestmentsOtherSecurities>
      <InvestmentsProgramRelated>
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      </InvestmentsProgramRelated>
      <IntangibleAssets>
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      <OtherAssetsTotal>
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      <TotalAssets>
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      <AccountsPayableAccruedExpenses>
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      <DeferredRevenue>
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      <MortNotesPyblSecuredInvestProp>
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      <TotalLiabilities>
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      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>437934</BOY>
        <EOY>571763</EOY>
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      <TemporarilyRestrictedNetAssets>
        <BOY>9622</BOY>
        <EOY>9622</EOY>
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      <PermanentlyRestrictedNetAssets>
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        <EOY>3000</EOY>
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      <TotalNetAssetsFundBalances>
        <BOY>450556</BOY>
        <EOY>584385</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>751511</BOY>
        <EOY>869160</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>false</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="09000047" softwareVersion="2009v1.7">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>417800</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>462400</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>635533</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1144932</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1571637</CurrentTaxYear>
        <Total>4232302</Total>
      </GiftsGrantsContribReceived170>
      <TaxRevLeviedForOrgBenefit170>
        <Total>0</Total>
      </TaxRevLeviedForOrgBenefit170>
      <ValueSrvcFcltsFurnishedByGovt>
        <Total>0</Total>
      </ValueSrvcFcltsFurnishedByGovt>
      <Total170>
        <CurrentTaxYearMinus4Years>417800</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>462400</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>635533</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1144932</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1571637</CurrentTaxYear>
        <Total>4232302</Total>
      </Total170>
      <AmountsSubstContributorsTotal>0</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>4232302</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>175</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>899</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>899</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1097</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1833</CurrentTaxYear>
        <Total>4903</Total>
      </GrossInvestmentIncome170>
      <NetUBI>
        <Total>0</Total>
      </NetUBI>
      <OtherIncome170>
        <CurrentTaxYearMinus4Years>32</CurrentTaxYearMinus4Years>
        <Total>32</Total>
      </OtherIncome170>
      <TotalSupport>4237237</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>538382</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.99880</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.99880</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
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      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="09000047" softwareVersion="2009v1.7">
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        <BookValue>69040</BookValue>
      </Land>
      <Buildings>
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        <Depreciation>72772</Depreciation>
        <BookValue>261162</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>4670</OtherCostOrOtherBasis>
        <Depreciation>702</Depreciation>
        <BookValue>3968</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>127728</OtherCostOrOtherBasis>
        <Depreciation>87981</Depreciation>
        <BookValue>39747</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>373917</TotalOfBookValueLandBuildings>
      <TotalRevenue>1707084</TotalRevenue>
      <TotalExpenses>1573255</TotalExpenses>
      <ExcessOrDeficitForYear>133829</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>133829</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>1777392</TotRevenueEtcAuditedFinclStmt>
      <DonatedSrvcAndUseOfFacilities>70308</DonatedSrvcAndUseOfFacilities>
      <RevenueNotRptdF990>70308</RevenueNotRptdF990>
      <RevenueSubtotal>1707084</RevenueSubtotal>
      <TotalRevenuePerForm990>1707084</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>1643563</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>70308</DonatedServicesUseOfFacilities>
      <ExpensesNotRptdF990>70308</ExpensesNotRptdF990>
      <ExpensesSubtotal>1573255</ExpensesSubtotal>
      <TotalExpensesPerForm990>1573255</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="09000047" softwareVersion="2009v1.7">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>REASONABLE REQUESTS FOR FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE FURNISHED UPON REQUEST AT THE OFFICES OF FRIENDS OF TREES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 12c</Identifier>
        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>THE BOARD REVIEWS POTENTIAL CONFLICT OF INTEREST ISSUES ON AN ONGOING BASIS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>THE EXECUTIVE DIRECTOR AND OFFICE MANAGER REVIEW FORM 990 BEFORE IT IS FINALIZED AND A DRAFT IS GIVEN TO THE GOVERNING BOARD.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>