2024-08-16T10:13:15-04:00 2023-12-31 882802798 FORGE FINANCIAL & MANAGEMENT CONSULTING 1245 JORDAN CREEK PKWY STE 100 WEST DES MOINES IA 502662343 990 2023-01-01 421419181 TREES FOREVER INC TREE 3193730650 80 W 8TH AVE MARION IA 52302 MICHELLE BEISKER JOINED 42024 CEO 3193730650 2024-08-15 true false ROSS VANLAAR CPA P01532250 5156203050 2024-08-16 2023 2024-08-08 14:25:15Z MICHELLE BEISKER JOINED 42024 80 W 8TH AVE MARION IA 52302 3209088 false X WWW.TREESFOREVER.ORG X 1989 IA TREES FOREVER MISSION IS TO PLANT AND CARE FOR TREES AND THE ENVIRONMENT BY EMPOWERING PEOPLE, BUILDING COMMUNITY, AND PROMOTING STEWARDSHIP. 14 13 89 7810 0 4010861 1967638 1002447 1238864 1806 1957 618 629 5015732 3209088 830479 800649 0 1400860 1702759 0 280066 1316435 1313019 3547774 3816427 1467958 -607339 4825508 4354961 1049072 1225814 3776436 3129147 X 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 false false 2521039 790144 533996 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 2023. 5,158 TREES HAVE BEEN PLANTED ON STREET RIGHTS-OF-WAY AND IN PARKS IN THE CITY OF CEDAR RAPIDS SINCE THE DERECHO. NEARLY 11,700 AFFORDABLE TREES HAVE BEEN DISTRIBUTED TO RESIDENTS FOR PRIVATE LAND REPLANTING. EDUCATION AND VOLUNTEER OUTREACH PROGRAMS ARE ALSO PROGRESSING. TREES FOREVER PLANTED APPROXIMATELY ANOTHER 2,000 TREES IN THE CITY OF DES MOINES IN 2023. 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 2023, A TOTAL OF 49 STUDENTS WERE HIRED WITH 15 STUDENTS RETURNING FOR CONSECUTIVE SEASONS. THEY PLANTED 2,745 TREES, WATERED 28,560 TREES, AND PROVIDED MAINTENANCE TO 3,219 TREES WHILE ALSO RECEIVING VALUABLE TRAINING AND ENHANCING THEIR WORKPLACE READINESS. TREES FOREVER ALSO PROVIDES GRANT FUNDING TO ENCOURAGE COMMUNITY FOREST IMPROVEMENT: IN 2023, 150 PROJECTS WERE AWARDED FUNDING IN COMMUNITIES TO PLANT TREES. OVERALL, MORE THAN 10,700 TREES WERE PLANTED IN COMMUNITY FORESTS. 68323 IN 2023 TREES FOREVER EDUCATED PEOPLE OF ALL AGES TO CARE FOR TREES: TREES FOREVER PROVIDES INFORMATIVE PROGRAMS AND HANDS-ON LEARNING EXPERIENCES THAT BUILD PARTICIPANTS' KNOWLEDGE OF TREE CARE, ENVIRONMENTAL STEWARDSHIP, AND CONSERVATION. IN 2023 THROUGH THE OUR WOODLAND LEGACY EDUCATIONAL PROGRAM, TREES FOREVER ENGAGED OVER 500 PARTICIPANTS OVER 4 WEBINARS ON VARIOUS TOPICS RELATED TO CONSERVATION AND TREE PLANTING AND CARE. THROUGH THE OUR WOODLAND LEGACY HANDS-ON PLANTING EVENT, TREES FOREVER ENGAGED 5 VOLUNTEERS TO ASSIST WITH PLANTING OVER 50 SEEDLINGS AT A CEDAR RAPIDS PARK. FINALLY, 73 PEOPLE GRADUATED FROM THE TREEKEEPERS PROGRAM, WHICH TRAINS VOLUNTEERS TO SUPPORT URBAN FORESTRY IN THEIR HOMETOWNS. 76192 10505 361234 PLANTING A HEALTHIER ENVIRONMENT: TREES FOREVER WORKS WITH LANDOWERS WHO ARE COMMITTED TO PLANTING NATIVE TREES AND PRAIRIE PLANT SPECIES TO CARRY OUT CONSERVATION PRACTICES AND PROMOTE LAND STEWARDSHIP TO REDUCE SOIL EROSION, IMPROVE WATER AND SOIL QUALITY AND PROVIDE WILDLIFE AND POLLINATOR HABITAT. DURING 2023, 21 ACRES OF BUFFERS AND CONSERVATION PLANTINGS WERE FUNDED, WITH 1,133 TREES, SEEDLINGS AND SHRUBS, AND 5 LBS OF PRAIRIE SEED PLANTED WITH OUR GUIDANCE. 607470 343634 LANDSCAPING ROADS & TRAILS: TREES FOREVER WORKS WITH VOLUNTEERS AND LEADERS TO MAKE OUR COMMUNITIES BETTER PLACES FOR CURRENT AND FOR FUTURE GENERATIONS. WE DO THIS BY LEADING PLANNING THAT RESULTS IN SUCCESSFUL PROJECTS. IN 2023, 10 COMMUNITIES PARTICIPATED IN THE VISIONING PROCESS AND MORE THAN 1,541 VOLUNTEERS PARTICIPATED MORE THAN 2,002 VOLUNTEER HOURS WERE LOGGED. 607470 343634 3273024 true true false true false false false false true true true false false false true true false true false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 15 0 true 89 true false false false false false false false false false false false false false false X 14 13 false false false false false false false true true false false true true true true true true true true false X X X MICHELLE BEISKER 3193730650 80 W 8TH AVE MARION IA 52302 KILEY MILLER RESIGNED 72023 FORMER CEO 0.00 0.00 X X 117271 0 4669 JERRY FANNON RESIGNED 122023 FORMER CFO 0.00 0.00 X 85407 0 8564 MICHELLE BEISKER JOINED 42024 CEO 0.00 0.00 X X 78554 0 8095 DEB POWERS INTERIM CEO 40.00 1.00 X X 78554 0 8095 JEFF JENSEN STAFF REP 40.00 0.00 X 78750 0 5554 EMILY EHLEY STAFF REP 40.00 0.00 X 45851 0 4707 BARRY SACKETT JOINED 12023 BOARD MEMBER 5.00 0.00 X 0 0 0 BILL STAMATS JOINED 12023 BOARD MEMBER 5.00 0.00 X 0 0 0 GRANT THOMPSON JOINED 12023 BOARD MEMBER 5.00 0.00 X 0 0 0 LISA WILLIAMS RESIGNED 12023 STAFF REP 0.00 0.00 X 0 0 0 TRACY PETERSON RESIGNED 12023 FORMER TREAS 0.00 0.00 X X 0 0 0 LORI TOMASEK RESIGNED 122023 BOARD MEMBER 0.00 0.00 X 0 0 0 SHIRLEY WELTE RESIGNED 122023 BOARD MEMBER 0.00 0.00 X 0 0 0 DEBBIE FLUEGEL RESIGNED 92023 STAFF REP 0.00 0.00 X 0 0 0 DAVE BLANKENSHIP BOARD MEMBER 5.00 0.00 X 0 0 0 DOUG BOE TREASURER 5.00 0.00 X 0 0 0 TERI GIBSON PAST CHAIR 5.00 0.00 X X 0 0 0 TOM HADDEN BOARD MEMBER 5.00 0.00 X 0 0 0 CHRIS HENSLEY BOARD MEMBER 5.00 0.00 X 0 0 0 LYNN MANTERNACH CHAIR 5.00 0.00 X X 0 0 0 SCOTT PACKARD BOARD MEMBER 5.00 0.00 X 0 0 0 ROBIN SEMPF VICE CHAIR/S 5.00 0.00 X X 0 0 0 CHUCK SPENCER FORMER VICE 5.00 0.00 X X 0 0 0 MARGO UNDERWOOD BOARD MEMBER 5.00 0.00 X 0 0 0 484387 39684 1 false false false 1076477 891161 1350 1967638 TREE PLANTING PROJECTS 110000 1238864 1238864 1238864 1648 1648 309 309 309 309 OTHER INCOME 900099 629 629 629 3209088 1239173 2277 800649 800649 482750 233806 149352 99592 1095206 1095206 124803 105536 8255 11012 44395 25576 7711 11108 16140 9298 2803 4039 34305 15722 941 17642 246266 213693 17226 15347 55703 44640 9022 2041 72490 68639 305 3546 131443 114102 5034 12307 101304 58944 37562 4798 CONTRACT LABOR 405581 304121 6091 95369 MISC. COSTS 165044 150164 13120 1760 FURNITURE & EQUIPMENT 20322 18637 1343 342 IN-KIND EXPENSES 20026 14291 4572 1163 3816427 3273024 263337 280066 1636679 1909103 1839171 1038775 1299 46635 104354 1637242 334513 1301724 1302729 4825508 4354961 398388 103081 179198 106782 54814 42112 40186 23557 296486 276272 80000 674010 1049072 1225814 X 838665 699673 2937771 2429474 3776436 3129147 4825508 4354961 -607339 25050 -65000 X false true X true false X 1086396 1499938 3172239 4010861 1967638 11737072 1086396 1499938 3172239 4010861 1967638 11737072 624670 11112402 821 1413 874 1806 1648 6562 26838 17526 7451 618 629 53062 11796696 5247521 0.94200 0.92970 X PART II, LINE 10 OTHER 53,062 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16140 16140 16140 3228 807 12912 false 2179 1958 2756 3228 10121 15182 10896 9788 13778 16140 50602 545 490 689 807 2531 3797 1776 1468 1181 4425 SCHEDULE C, PART II-B, LINE 1 DURING 2023, 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 (6,250 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. IN ADVANCE OF TREES AND FORESTS DAY, TREES FOREVER SENT TWO EMAILS PROMOTING THE EVENT TO A DISTRIBUTION LIST AVERAGING 10,342 RECIPIENTS. APPROXIMATELY 125 PEOPLE ATTENDED THE TREES FOREVER BOOTH THAT DAY. AFTER THE EVENT, TREES FOREVER SEPARATELY SENT AN EMAIL TO 9,614 RECIPIENTS INVITING THEM TO ATTEND AN INFORMATIONAL WEBINAR ABOUT THE FOREST RESERVE PROGRAM, A PROPERTY TAX BENEFIT FOR IOWA FOREST AND WOODLAND OWNERS AND A FOLLOW UP EMAIL TO 9,587 RECIPIENTS INFORMING PEOPLE OF THE PROPOSED CHANGES TO THE FOREST RESERVE BILL. IN TOTAL, TREES FOREVER SENT FOUR ADVOCACY EMAILS TO BROAD DISTRIBUTION. false true X 549805 41749 69281 -1494 659341 607476 30268 -76060 -11879 549805 453466 116602 55299 -16517 -1374 607476 433895 4693 30345 -14060 -1407 453466 390962 6613 47944 -11792 -1427 432300 0.81090 0.18910 true false 111100 111100 1126815 102768 1024047 342438 179606 162832 56889 52139 4750 1302729 REFUNDABLE ADVANCE (ARPA) 674010 674010 X 3234138 25050 25050 3209088 3209088 3816427 3816427 3816427 SCHEDULE D, PAGE 2, PART IV, LINE 2B TREES FOREVER ACTS AS THE FISCAL AGENT FOR SEVERAL ENTITIES WHO'S ACTIVITIES ARE CONSISTENT WITH TREES FOREVER'S PURPOSE AND MISSION. SCHEDULE D, PAGE 2, PART V, LINE 4 THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO SUPPORT THE OPERATING ACTIVITIES OF THE ORGANIZATION AS DEEMED NECESSARY BY THE BOARD OF DIRECTORS. SCHEDULE D, PAGE 3, PART X 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. true CITY OF MONTICELLO 766 N MAPLE ST MONTICELLO IA 52310 426004981 GOV 16500 TREE PLANTING PROJ. IOWA CITY COMMUNITY SCHOOL DISTRICT 2501 BRADFORD DR IOWA CITY IA 52240 426026567 GOV 6515 MUSCATINE BRANCHING OUT 809 W 3RD ST MUSCATINE IA 52761 421431096 501C3 11050 TREE PLANTING PROJ. WAVERLY TREES FOREVER PO BOX 616 WAVERLY IA 50677 426005344 501C3 8500 TREE PROJECT 19 SCHEDULE I, PAGE 1, PART I, LINE 2 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. FORM 990 - ORGANIZATION'S MISSION 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. FORM 990, PAGE 2, PART III, LINE 4A 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 2023. 5,158 TREES HAVE BEEN PLANTED ON STREET RIGHTS-OF-WAY AND IN PARKS IN THE CITY OF CEDAR RAPIDS SINCE THE DERECHO. NEARLY 11,700 AFFORDABLE TREES HAVE BEEN DISTRIBUTED TO RESIDENTS FOR PRIVATE LAND REPLANTING. EDUCATION AND VOLUNTEER OUTREACH PROGRAMS ARE ALSO PROGRESSING. TREES FOREVER PLANTED APPROXIMATELY ANOTHER 2,000 TREES IN THE CITY OF DES MOINES IN 2023. 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 2023, A TOTAL OF 49 STUDENTS WERE HIRED WITH 15 STUDENTS RETURNING FOR CONSECUTIVE SEASONS. THEY PLANTED 2,745 TREES, WATERED 28,560 TREES, AND PROVIDED MAINTENANCE TO 3,219 TREES WHILE ALSO RECEIVING VALUABLE TRAINING AND ENHANCING THEIR WORKPLACE READINESS. TREES FOREVER ALSO PROVIDES GRANT FUNDING TO ENCOURAGE COMMUNITY FOREST IMPROVEMENT: IN 2023, 150 PROJECTS WERE AWARDED FUNDING IN COMMUNITIES TO PLANT TREES. OVERALL, MORE THAN 10,700 TREES WERE PLANTED IN COMMUNITY FORESTS. FORM 990, PAGE 2, PART III, LINE 4D LANDSCAPING ROADS & TRAILS: TREES FOREVER WORKS WITH VOLUNTEERS AND LEADERS TO MAKE OUR COMMUNITIES BETTER PLACES FOR CURRENT AND FOR FUTURE GENERATIONS. WE DO THIS BY LEADING PLANNING THAT RESULTS IN SUCCESSFUL PROJECTS. IN 2023, 10 COMMUNITIES PARTICIPATED IN THE VISIONING PROCESS AND MORE THAN 1,541 VOLUNTEERS PARTICIPATED MORE THAN 2,002 VOLUNTEER HOURS WERE LOGGED. FORM 990, PAGE 6, PART VI, LINE 11B 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. FORM 990, PAGE 6, PART VI, LINE 12C 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. FORM 990, PAGE 6, PART VI, LINE 15A 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. FORM 990, PAGE 6, PART VI, LINE 15B 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. FORM 990, PAGE 6, PART VI, LINE 19 ORGANIZATION MAINTAINS THEIR OWN WEBSITE. GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST OR FROM THE IOWA SECRETARY OF STATE'S OFFICE OR 3RD PARTY GATEKEEPER SITE (I.E. CANDID). 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. FORM 990, PART XI LINE 8 - PRIOR PERIOD ADJUSTMENT EXPLANATION DURING THE YEAR ENDED DECEMBER 31, 2023, MANAGEMENT DETERMINED THAT UNCONDITIONAL PROMISES TO GIVE WERE IMPROPERLY RECORDED AT DECEMBER 31, 2022 FOR CONTRIBUTIONS PROMISED IN 2022. THE FULL BALANCE OF UNCONDITIONAL PROMISES TO GIVE WERE RECORDED AS A CURRENT ASSET (REALIZABLE WITHIN ONE YEAR) WHEN A MATERIAL PORTION WAS LONG-TERM PROMISES TO GIVE OVER A NUMBER OF YEARS. THE CONSOLIDATED FINANCIAL STATEMENTS AND NOTES HAVE BEEN RESTATED TO RECLASSIFY THE LONG-TERM PROMISES TO GIVE AND RECORD A DISCOUNT TO PRESENT VALUE. THE NET EFFECT OF THE CHANGE WAS A REDUCTION IN THE CONTRIBUTIONS WITH DONOR RESTRICTIONS, UNCONDITIONAL PROMISES TO GIVE, AND ENDING NET ASSETS WITH DONOR RESTRICTIONS BY 65,000 FOR THE YEAR ENDED DECEMBER 31, 2022. TREES FOREVER FOUNDATION 770 7TH AVENUE MARION IA 52302 562377110 SUPPORT IA 501C3 12A NA N/A false false true true false true false false false false false false false false false false false false false false