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        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHANNON RAMSAY RESIGNED 72021</PersonNm>
        <TitleTxt>FORMER PRESI</TitleTxt>
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        <OfficerInd>X</OfficerInd>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEB POWERS JOINED 72023</PersonNm>
        <TitleTxt>INTERIM CEO</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVE BLANKENSHIP</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DOUG BOE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERI GIBSON COPLER</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
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        <OfficerInd>X</OfficerInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>TOM HADDEN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS HENSLEY</PersonNm>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>LYNN MANTERNACH</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT PACKARD</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>TRACY PETERSON</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ROBIN SEMPF</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CHUCK SPENCER</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>LORI TOMASEK</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARGO UNDERWOOD</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHIRLEY WELTE</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>424394</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>31193</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
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      <TotalContributionsAmt>4010861</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
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        <BusinessCd>110000</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>1002447</RelatedOrExemptFuncIncomeAmt>
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      <TotalProgramServiceRevenueAmt>1002447</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
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        <ExclusionAmt>1806</ExclusionAmt>
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      <OtherRevenueMiscGrp>
        <Desc>OTHER INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
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        <ExclusionAmt>618</ExclusionAmt>
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      <OtherRevenueTotalAmt>618</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
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      <GrantsToDomesticOrgsGrp>
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        <ProgramServicesAmt>830479</ProgramServicesAmt>
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      <CompCurrentOfcrDirectorsGrp>
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      <OtherSalariesAndWagesGrp>
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      <PayrollTaxesGrp>
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        <FundraisingAmt>13296</FundraisingAmt>
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      <FeesForServicesLobbyingGrp>
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        <ManagementAndGeneralAmt>2252</ManagementAndGeneralAmt>
        <FundraisingAmt>33020</FundraisingAmt>
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      <OfficeExpensesGrp>
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        <ProgramServicesAmt>81823</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13896</ManagementAndGeneralAmt>
        <FundraisingAmt>19845</FundraisingAmt>
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      <OccupancyGrp>
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        <ManagementAndGeneralAmt>5821</ManagementAndGeneralAmt>
        <FundraisingAmt>2478</FundraisingAmt>
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      <TravelGrp>
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        <ProgramServicesAmt>77235</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1537</ManagementAndGeneralAmt>
        <FundraisingAmt>5922</FundraisingAmt>
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      <ConferencesMeetingsGrp>
        <TotalAmt>132795</TotalAmt>
        <ProgramServicesAmt>108101</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4111</ManagementAndGeneralAmt>
        <FundraisingAmt>20583</FundraisingAmt>
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      <InterestGrp>
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        <ManagementAndGeneralAmt>129</ManagementAndGeneralAmt>
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      <DepreciationDepletionGrp>
        <TotalAmt>54699</TotalAmt>
        <ProgramServicesAmt>38016</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11701</ManagementAndGeneralAmt>
        <FundraisingAmt>4982</FundraisingAmt>
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        <Desc>CONTRACT LABOR</Desc>
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      <OtherExpensesGrp>
        <Desc>MISC. COSTS</Desc>
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        <ManagementAndGeneralAmt>5638</ManagementAndGeneralAmt>
        <FundraisingAmt>2696</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>IN-KIND EXPENSES</Desc>
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        <FundraisingAmt>12982</FundraisingAmt>
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      <OtherExpensesGrp>
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        <ManagementAndGeneralAmt>3132</ManagementAndGeneralAmt>
        <FundraisingAmt>1333</FundraisingAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>3037044</ProgramServicesAmt>
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        <EOYAmt>1839171</EOYAmt>
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      <AccountsReceivableGrp>
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        <EOYAmt>1299</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>1049072</EOYAmt>
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      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
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        </ContributorBusinessName>
        <ContributorUSAddress>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
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      </ContributorInformationGrp>
    </IRS990ScheduleB>
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      <TotalExemptPurposeExpendGrp>
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        <FilingOrganizationsTotalAmt>2756</FilingOrganizationsTotalAmt>
      </LobbyingNontaxableAmountGrp>
      <GrassrootsNontaxableGrp>
        <FilingOrganizationsTotalAmt>689</FilingOrganizationsTotalAmt>
      </GrassrootsNontaxableGrp>
      <TotLbbyngGrassrootMnsNonTxGrp>
        <FilingOrganizationsTotalAmt>492</FilingOrganizationsTotalAmt>
      </TotLbbyngGrassrootMnsNonTxGrp>
      <TotLbbyExpendMnsLbbyngNonTxGrp>
        <FilingOrganizationsTotalAmt>11022</FilingOrganizationsTotalAmt>
      </TotLbbyExpendMnsLbbyngNonTxGrp>
      <Form4720FiledInd>false</Form4720FiledInd>
      <AvgLobbyingNontaxableAmountGrp>
        <CurrentYearMinus3Amt>1702</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>2179</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>1958</CurrentYearMinus1Amt>
        <CurrentYearAmt>2756</CurrentYearAmt>
        <TotalAmt>8595</TotalAmt>
      </AvgLobbyingNontaxableAmountGrp>
      <LobbyingCeilingAmt>12893</LobbyingCeilingAmt>
      <AvgTotalLobbyingExpendGrp>
        <CurrentYearMinus3Amt>8509</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>10896</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>9788</CurrentYearMinus1Amt>
        <CurrentYearAmt>13778</CurrentYearAmt>
        <TotalAmt>42971</TotalAmt>
      </AvgTotalLobbyingExpendGrp>
      <AvgGrassrootsNontaxableGrp>
        <CurrentYearMinus3Amt>426</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>545</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>490</CurrentYearMinus1Amt>
        <CurrentYearAmt>689</CurrentYearAmt>
        <TotalAmt>2150</TotalAmt>
      </AvgGrassrootsNontaxableGrp>
      <GrassrootsCeilingAmt>3225</GrassrootsCeilingAmt>
      <AvgGrassrootsLobbyingExpendGrp>
        <CurrentYearMinus3Amt>2708</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>1776</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>1468</CurrentYearMinus1Amt>
        <CurrentYearAmt>1181</CurrentYearAmt>
        <TotalAmt>7133</TotalAmt>
      </AvgGrassrootsLobbyingExpendGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART II-B, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING 2022, TREES FOREVER HELPED SUPPORT AND COORDINATE ADVOCACY EFFORTS AT THE STATE LEVEL FOR THE COALITION FOR IOWAS TREES AND FORESTS. WE FUNDED AN ADVOCACY CONSULTANT AT A TOTAL AMOUNT OF 7,500 (4,250 FOR TREES FOREVER), SHARED BY A NUMBER OF MEMBER ORGANIZATIONS. TREES FOREVER TRACKED ALL HOURS AND EXPENSES INVOLVED IN ADVOCACY WORK. IN PARTNERSHIP WITH THE IOWA ENVIRONMENTAL COUNCIL, WE COORDINATED TREES AND FORESTS DAY AT THE IOWA STATE CAPITOL FOCUSED ON KEY TREE AND FOREST ISSUES THAT IMPACT THE STATE. A TOTAL OF 138 PEOPLE PARTICIPATED IN THE EVENT, WITH 76 SPEAKING DIRECTLY TO A TREES FOREVER REPRESENTATIVE. IN ADVANCE OF TREES AND FORESTS DAY, TREES FOREVER SENT TWO EMAILS PROMOTING THE EVENT TO A DISTRIBUTION LIST AVERAGING 9,376 RECIPIENTS. TREES FOREVER SEPARATELY SENT AN EMAIL TO 9,360 RECIPIENTS INVITING THEM TO ATTEND AN INFORMATIONAL WEBINAR ABOUT THE FOREST RESERVE PROGRAM, A PROPERTY TAX BENEFIT FOR IOWA FOREST AND WOODLAND OWNERS. IN TOTAL, TREES FOREVER SENT THREE ADVOCACY EMAILS TO BROAD DISTRIBUTION. IN DECEMBER 2022, TREES FOREVER FOUNDER SHANNON RAMSAY AND CEO KILEY MILLER TRAVELED TO WASHINGTON DC TO MEET WITH FEDERAL LAWMAKERS FROM IOWA. SENATORS CHUCK GRASSLEY AND JONI ERNST, AND REPRESENTATIVES ASHLEY HINSON AND MARIANNETTE MILLER-MEEKS WERE ASKED TO PROVIDE LETTERS OF SUPPORT FOR A PLANNED GRANT APPLICATION BY TREES FOREVER TO THE US FOREST SERVICE FOR FUNDING AVAILABLE THROUGH THE INFLATION REDUCTION ACT. RAMSAY AND MILLER ALSO MET WITH REPRESENTATIVES OF THE US FOREST SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc4">
      <AgentTrusteeEtcInd>false</AgentTrusteeEtcInd>
      <InclEscrowCustodialAcctLiabInd>true</InclEscrowCustodialAcctLiabInd>
      <ExplanationProvidedInd>X</ExplanationProvidedInd>
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>607476</BeginningYearBalanceAmt>
        <ContributionsAmt>30268</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-76060</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-11879</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>549805</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>453466</BeginningYearBalanceAmt>
        <ContributionsAmt>116602</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>55299</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-16517</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>-1374</OtherExpendituresAmt>
        <EndYearBalanceAmt>607476</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>433895</BeginningYearBalanceAmt>
        <ContributionsAmt>4693</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>30345</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-14060</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>-1407</OtherExpendituresAmt>
        <EndYearBalanceAmt>453466</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>390962</BeginningYearBalanceAmt>
        <ContributionsAmt>6613</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>47944</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-11792</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>-1427</OtherExpendituresAmt>
        <EndYearBalanceAmt>432300</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>402271</BeginningYearBalanceAmt>
        <ContributionsAmt>24312</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-15067</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-17997</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>-122198</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>-2545</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>268776</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.79770</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>0.20230</PrmnntEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>111100</OtherCostOrOtherBasisAmt>
        <BookValueAmt>111100</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1116345</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>64041</DepreciationAmt>
        <BookValueAmt>1052304</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>252408</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>126468</DepreciationAmt>
        <BookValueAmt>125940</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>56889</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>44509</DepreciationAmt>
        <BookValueAmt>12380</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1301724</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>5236835</TotalRevEtcAuditedFinclStmtAmt>
      <DonatedServicesAndUseFcltsAmt>221232</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>221232</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>5015603</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>129</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>129</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>5015732</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>3547645</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>3547645</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>129</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>129</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>3547774</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART IV, LINE 2B</FormAndLineReferenceDesc>
        <ExplanationTxt>TREES FOREVER ACTS AS THE FISCAL AGENT FOR SEVERAL ENTITIES WHO'S ACTIVITIES ARE CONSISTENT WITH TREES FOREVER'S PURPOSE AND MISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO SUPPORT THE OPERATING ACTIVITIES OF THE ORGANIZATION AS DEEMED NECESSARY BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>FOOTNOTE FROM CONSOLIDATED AUDIT REPORT: THE ENTITIES ARE NONPROFIT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ENTITIES ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc5">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF BELLE PLAINE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1207 8TH AVE</AddressLine1Txt>
          <CityNm>BELLE PLAINE</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52208</ZIPCd>
        </USAddress>
        <RecipientEIN>426004272</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>17000</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PLANTING PROJ.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF ELDRIDGE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>301 N 3RD ST PO BOX 375</AddressLine1Txt>
          <CityNm>ELDRIDGE</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52748</ZIPCd>
        </USAddress>
        <RecipientEIN>426004628</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>12000</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PLANTING PROJ.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF MAQUOKETA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>515 SOUTH FOURTH ST</AddressLine1Txt>
          <CityNm>MAQUOKETA</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52060</ZIPCd>
        </USAddress>
        <RecipientEIN>426004922</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>5500</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PLANTING PROJ</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF MARSHALLTOWN</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>10 W STATE ST</AddressLine1Txt>
          <CityNm>MARSHALLTOWN</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50158</ZIPCd>
        </USAddress>
        <RecipientEIN>426004934</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>11855</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PLANTING PROJ</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>COUNCIL BLUFFS TREES FOREVER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>940 VALLEY VIEW DR</AddressLine1Txt>
          <CityNm>COUNCIL BLUFFS</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51503</ZIPCd>
        </USAddress>
        <RecipientEIN>421413899</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>6000</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PLANTING PROJ.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MID-IOWA COUNCIL</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>6123 SCOUT TRAIL</AddressLine1Txt>
          <CityNm>DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50321</ZIPCd>
        </USAddress>
        <RecipientEIN>420981715</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>12000</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PLANTING PROJ.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MUSCATINE BRANCHING OUT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>809 W 3RD ST</AddressLine1Txt>
          <CityNm>MUSCATINE</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52761</ZIPCd>
        </USAddress>
        <RecipientEIN>421431096</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>11050</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PLANTING PROJ.</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WAVERLY TREES FOREVER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 616</AddressLine1Txt>
          <CityNm>WAVERLY</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50677</ZIPCd>
        </USAddress>
        <RecipientEIN>426005344</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>8500</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PROJECT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MARION PARKS &amp; RECREATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>343 MARION BLVD</AddressLine1Txt>
          <CityNm>MARION</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52302</ZIPCd>
        </USAddress>
        <RecipientEIN>426004932</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PLANTING PROJEC</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>34</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAINTAINS AN INTERNAL CONTROL STRUCTURE REQUIRING THOROUGH DOCUMENTATION OF ITS DIRECT MATERIALS AND LABOR AS WELL AS INDIRECT EXPENSES CHARGED TO ITS PROGRAMS. EACH POTENTIAL AWARD IS ANALYZED FOR PURPOSE AND LEVEL OF EFFORT/BUDGET REQUIRED TO REACH TH ULTIMATE OBJECTIVE. PLANNING AND BUDGET IS REVIEWED PRIOR TO BEGINNING A PROJECT. IMPLEMENTATION IS CLOSELY SUPERVISED. THE PROJECT BUDGET IS MANAGED. THE PROJECT IS CONTINUALLY EVALUATED THROUGHOUT THE PROCESS AND AT COMPLETION. REVIEW OF THE COMPLETED PROJECT IS ANALYZED FOR ACCOMPLISHMENTS MADE AND OPPORTUNITIES LEARNED FOR THE NEXT PROJECT. ALL IS WELL DOCUMENTED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TREES FOREVER MISSION IS TO PLANT AND CARE FOR TREES AND THE ENVIRONMENT BY EMPOWERING PEOPLE, BUILDING COMMUNITY AND PROMOTING STEWARDSHIP. OUR PHILOSOPHY HAS ALWAYS BEEN TO INVOLVE PEOPLE IN PROJECTS THAT EDUCATE THEM IN WAYS THAT ENSURE LONG TERM SUSTAINABILITY. FOR EXAMPLE, TREES PLANTED IN PARTICIPATING COMMUNITIES HAVE A SURVIVAL RATE OF 91%. TREES FOREVER ACHIEVES THIS THROUGH CUTTING-EDGE PROGRAMS AND INNOVATIVE PRACTICES. OUR TRAINED AND EXPERIENCED STAFF ASSISTS AND ENGAGES AN AVERAGE OF 7,000 VOLUNTEERS, COMMUNITY LEADERS AND LANDOWNERS ACROSS IOWA AND ILLINOIS WITH THOUSANDS OF PLANTING PROJECTS EACH YEAR. WE DO THIS BY ENGAGING VOLUNTEERS IN THOROUGH PLANNING PROCESSES THAT RESULT IN PROJECTS WITH THE BEST CHANCE FOR SUCCESS, BY PROVIDING FRIENDLY AND KNOWLEDGEABLE ASSISTANCE TO COMMUNITY VOLUNTEERS AND LEADERS WHO ARE INTERESTED IN PLANTING AND CARING FOR TREES AND NATURAL AREAS, AND BY WORKING WITH RURAL LANDOWNERS WHO ARE COMMITTED TO PLANTING STRIPS OF LAND WITH NATIVE TREES AND PRAIRIE PLANT SPECIES FOR THE MULTIPLE BENEFITS THESE PLANTS PROVIDE THEM AND THE LARGER COMMUNITY. METRICS OF ACCOMPLISHMENTS FOR EACH PROGRAM AREA ARE AVAILABLE BY VIEWING OUR ANNUAL REPORT AT TREESFOREVER.ORG.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>GROWING COMMUNITY FORESTS: TREES FOREVER HELPS COMMUNITIES GROW AND CARE FOR THEIR COMMUNITY FORESTS BY PROVIDING GRANT FUNDING WITH FRIENDLY AND KNOWLEDGEABLE ASSISTANCE TO VOLUNTEERS AND LEADERS WHO ARE INTERESTED IN PLANTING AND CARING FOR TREES AND NATURAL AREAS. TREES FOREVER PROVIDES ASSISTANCE WITH DISASTER PREPAREDNESS PLANNING AND RECOVERY. THE MASSIVE RECOVERY EFFORT THAT BEGAN AFTER THE AUGUST 2020 DERECHO THAT STRUCK IOWA AND ILLINOIS CONTINUED IN 2022. 4,247 TREES HAVE BEEN PLANTED ON STREET RIGHTS-OF-WAY AND IN PARKS IN THE CITY OF CEDAR RAPIDS SINCE THE DERECHO. APPROXIMATELY 10,000 TREES HAVE BEEN DISTRIBUTED AFFORDABLY TO RESIDENTS FOR PRIVATE LAND REPLANTING. EDUCATION AND VOLUNTEER OUTREACH PROGRAMS ARE ALSO PROGRESSING. ELSEWHERE, TREES FOREVER PLANTED APPROXIMATELY 2,000 TREES IN THE CITY OF DES MOINES. TREES FOREVER WILL CONTINUE TO LEAD THE REPLANTING EFFORT, PARTICULARLY IN CEDAR RAPIDS, THE CITY WITH THE GREATEST NUMBER OF TREE LOSS AND DAMAGE. TREES FOREVER IS HELPING PREPARE TEENAGERS IN IOWA FOR THE FUTURE WORKFORCE THROUGH GROWING FUTURES. THROUGH THIS YOUTH EMPLOYMENT PROGRAM, HIGH SCHOOL STUDENTS IN DES MOINES AND CEDAR RAPIDS ARE HIRED TO PLANT AND CARE FOR PUBLIC TREES. IN 2022, 69 STUDENTS PLANTED 2,896 TREES, WATERED 15,661 TREES, AND PROVIDED MAINTENANCE TO 1,185 TREES WHILE ALSO RECEIVING VALUABLE TRAINING WHILE ENHANCING THEIR WORKPLACE READINESS. PROVIDING GRANT FUNDING TO ENCOURAGE COMMUNITY FOREST IMPROVEMENT: IN 2022, 148 PROJECTS WERE AWARDED FUNDING IN COMMUNITIES TO PLANT TREES. MORE THAN 9,200 TREES WERE PLANTED IN COMMUNITY FORESTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>LANDSCAPING ROADS &amp; TRAILS: TREES FOREVER WORKS WITH VOLUNTEERS AND LEADERS TO MAKE OUR COMMUNITIES BETTER PLACES FOR TODAY AND FOR FUTURE GENERATIONS. WE DO THIS BY LEADING PLANNING THAT RESULTS IN SUCCESSFUL PROJECTS. IN 2022, 10 COMMUNITIES PARTICIPATED IN VISIONING PROCESS AND MORE THAN 1,690 VOLUNTEERS PARTICIPATED WITH MORE THAN 2,314 HOURS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF DIRECTORS WAS PROVIDED DRAFT OF 990 FOR REVIEW AT BOARD MEETING WITH TIME FOR REVIEW AND DISCUSSION WITH AUDITOR AND TAX PREPARER PRIOR TO FILING. FINANCE COMMITTEE GIVEN AUTHORITY BY THE BOARD FOR FINAL APPROVAL WHICH WAS OBTAINED BEFORE SUBMISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ANNUALLY REQUIRES THE OFFICERS AND DIRECTORS TO REVIEW THE CONFLICT OF INTEREST POLICY, AND REMINDS THEM OF THE REQUIREMENT TO DISCLOSE ANY CONFLICT OF INTEREST. ORGANIZATION IS SMALL ENOUGH THAT NONCOMPLIANCE WOULD BE RECOGNIZED EASILY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS COMPARED TO SIMILAR POSITIONS IN THE LOCAL MARKET. TREES FOREVER PARTICIPATES IN SALARY SURVEYS IN RELATED INDUSTRIES IN ORDER TO OBTAIN REPORTS AND BENCHMARK DATA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS COMPARED TO SIMILAR POSITIONS IN THE LOCAL MARKET. TREES FOREVER PARTICIPATES IN SALARY SURVEYS IN RELATED INDUSTRIES IN ORDER TO OBTAIN REPORTS AND BENCHMARK DATA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION MAINTAINS THEIR OWN WEBSITE. GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST OR FROM THE IOWA SECRETARY OF STATE'S OFFICE. POLICIES ARE AVAILABLE UPON REQUEST. THE MOST CURRENT FINANCIAL STATEMENTS (AUDIT) IS AVAILABLE ON THE TREES FOREVER WEBSITE. THE MOST CURRENT 990 IS AVAILABLE ON THE TREES FOREVER WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc7">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>TREES FOREVER FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>770 7TH AVENUE</AddressLine1Txt>
          <CityNm>MARION</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52302</ZIPCd>
        </USAddress>
        <EIN>562377110</EIN>
        <PrimaryActivitiesTxt>SUPPORT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12A</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>N/A</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>true</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
