2024-10-08T13:51:55-07:00 2023-12-31 030483170 CEA Scholtes and Associates 106 Tunbridge Rd Baltimore MD 21212 990 2023-01-01 264031411 BALTIMORE TREE TRUST INC BALT 4438733611 330 WEST 24TH STREET BALTIMORE MD 21211 BRYANT SMITH Executive Director 2024-10-08 true true CHRIS SCHOLTES CPA P01607734 4103230010 2023 2024-10-15 13:58:12Z X BRYANT SMITH 330 WEST 24TH STREET BALTIMORE MD 21211 2845122 false X WWW.BALTIMORETREETRUST.ORG X 2008 MD TO RESTORE BALTIMORE'S URBAN FOREST THROUGH INCREASED TREE PLANTING, COMMUNITY ENGAGEMENT, AND ADVOCACY. 12 12 51 150 0 1349893 2739980 243823 97924 3 68 2480 7150 1596199 2845122 0 0 1235758 1961653 0 109169 538110 892907 1773868 2854560 -177669 -9438 837372 767563 295003 233950 542369 533613 TO RESTORE BALTIMORE'S URBAN FOREST THROUGH INCREASED TREE PLANTING, COMMUNITY ENGAGEMENT, AND ADVOCACY. false false 2064974 TREES FOR PUBLIC HEALTH - TREE PLANTINGS, SITE PREPARATION, AND COMMUNITY INVOLVEMENT TO RESTORE THE CITY'S URBAN FOREST AND MAKE BALTIMORE A HEALTHY AND BEAUTIFUL PLACE. 111745 97924 Various contracts to remove concrete plant and maintain trees. 7150 OTHER 2176719 true true false false false false false false false true true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 16 0 false 51 true false false false false false false false 0 false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false MD X X CEA SCHOLTES AND ASSOCIATES 4103230010 106 TUNBRIDGE ROAD BALTIMORE MD 21212 BRYANT SMITH Executive Dir. 40.00 0.00 X 119973 0 0 CHRISTOPHER FEISS Chairman 4.00 0.00 X X 0 0 0 THOMASINA POIROT ESQUIRE Chairman 4.00 0.00 X X 0 0 0 MARK SMOLARZ Treasurer 5.00 0.00 X X 0 0 0 STEVE GRAY Director 3.00 0.00 X 0 0 0 MARA BRAVERMAN Director 1.00 0.00 X 0 0 0 ALEX CHEN Director 1.00 0.00 X 0 0 0 CHRIS MFUME Director 1.00 0.00 X 0 0 0 ASHLEY PRINCIPE Director 1.00 0.00 X 0 0 0 DOUG HOLTHAUS Director 3.00 0.00 X 0 0 0 CHAD VRANY - UNTIL 121323 Director 1.00 0.00 X 0 0 0 STEVE PRICHETT Director 1.00 0.00 X 0 0 0 ANDREW SCHICHTEL Director 1.00 0.00 X 0 0 0 AMBER WENDLAND Director 1.00 0.00 X 0 0 0 119973 1 false false false 0 2739980 2739980 TREE PLANTING 110000 97924 97924 97924 68 68 0 0 0 0 0 0 0 OTHER INCOME 900099 7150 7150 7150 2845122 105074 68 0 0 0 0 119973 89980 23995 5998 0 1521539 1141154 304307 76078 9307 6981 1861 465 185924 139442 37185 9297 124910 92497 25930 6483 0 0 31717 31717 0 0 0 76002 46384 28368 1250 9544 9544 27278 12278 15000 2685 2685 0 39294 39294 49395 109 49232 54 0 0 5420 5420 0 57440 57440 70191 70191 TREE PLANTING SUPPLIES 343817 343817 VEHICLE MAINTENANCE 133172 133172 DUES AND SUBSCRIPTIONS 25721 1295 24426 MISCELLANEOUS 8286 8286 12945 12945 2854560 2176719 568672 109169 518367 154271 0 166043 366054 0 0 0 0 0 21325 19583 361425 155093 102543 206332 0 0 0 0 29094 21323 837372 767563 149885 199928 123058 20392 22060 13630 295003 233950 X 347851 212208 194518 321405 542369 533613 837372 767563 -9438 682 X false true X true false X 975888 904958 1109015 1349893 2739980 7079734 114143 23868 381137 243823 97924 860895 0 0 0 1090031 928826 1490152 1593716 2837904 7940629 45000 70000 30000 65000 22500 232500 0 45000 70000 30000 65000 22500 232500 7708129 25 8 2216 68 2317 0 25 8 2216 68 2317 0 72 2121 76 267 7150 9686 1090103 930972 1490236 1596199 2845122 7952632 0.96930 0.95200 0.00030 0.00040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4184 682 23 4843 4994 -787 23 4184 4461 533 4994 3869 592 4461 3220 649 3869 1.00000 true false false 348725 144684 204041 12700 10409 2291 206332 LEASE LIABILITY 13630 13630 X 2845804 682 682 2845122 2845122 2854560 2854560 2854560 Part V, Line 4: Intended uses of the endowment fund. IN 2013, THE BTT ENTERED INTO AN AGREEMENT WITH THE BALTIMORE COMMUNITY FOUNDATION, INC. BCF, A TAX-EXEMPT 501(C)(3) ORGANIZATION, TO ESTABLISH AN ENDOWMENT FUND WITH BCF TO BE KNOWN AS THE BALTIMORE TREE TRUST ENDOWMENT FUND THE FUND. THE PURPOSE OF ESTABLISHING THE FUND WAS TO ENCOURAGE AND ENHANCE CONTRIBUTIONS, ENSURE PERPETUAL CONTINUITY, AND PROVIDE PROFESSIONAL INVESTMENT MANAGEMENT OF THE BTT'S ENDOWMENT FUND. AS PART OF THIS AGREEMENT, THE BOARD OF DIRECTORS OF THE BTT AUTHORIZED THE TRANSFER OF ITS OWN FUNDS TO BCF. THE AGREEMENT FOR THE FUND STIPULATES THAT THE PRINCIPAL PORTION OF THE FUND WILL BE HELD IN PERPETUITY AND THAT AN AMOUNT OF THE NET ANNUAL INCOME EARNED BY THE FUND, AS DETERMINED UNDER THE BCFS SPENDING POLICY, WILL BE DISTRIBUTED TO THE BTT FOR AS LONG AS THE BTT IS IN EXISTENCE. IF FOR ANY REASON THE BTT CEASES OPERATIONS, THE AGREEMENT WITH BCF PROVIDES THAT THIS INCOME WILL BE USED FOR A SIMILAR PURPOSE. Part X : FIN48 Footnote BTT is a not-for-profit organization that is exempt from income taxes under Section 501(c)(3) of the United States Internal Revenue Code and is recognized as such by the Internal Revenue Service. The provisions included in accounting principles generally accepted in the United States of America provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entitys financial statements and prescribe a threshold of more likely than not for recognition of tax positions taken or expected to be taken in a tax return. The Organization performed an evaluation of uncertain tax positions as of December 31, 2023, and determined that there were no matters that would require recognition in the financial statements or which may have any effect on its tax-exempt status. As of December 31, 2023, the statute of limitations for fiscal years 2020 through 2023 remains open with the U.S. Federal jurisdiction. It is BTTs policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. Form 990, Part VI, Section B, Line 11b FORM 990 IS PRESENTED TO THE EXECUTIVE DIRECTOR, BOARD FINANCE COMMITTEE AND BOARD CHAIR FOR REVIEW AND APPROVAL. Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ANNUALLY BY BOARD MEMBERS AND KEY PERSONNEL. BOARD MEMBERS REVIEW ANNUAL STATEMENTS EACH YEAR TO DETERMINE WHETHER THERE MAY BE POTENTIAL CONFLICTS. Form 990, Part VI, Section B, Line 15a THE BOARD OF DIRECTORS DECIDES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. Form 990, Part VI, Section B, Line 15b THE BOARD OF DIRECTORS DECIDES THE COMPENSATION OF ALL EMPLOYEES. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABE TO THE PUBLIC UPON REQUEST.