2025-12-15T11:21:43-06:00 2025-06-30 470677245 HBE LLP 7140 STEPHANIE LANE PO BOX 23110 LINCOLN NE 685423110 990 2025-01-01 332511394 ARBOR DAY IMPACT FUND ARBO 4024745655 211 N 12 ST 501 LINCOLN NE 68508 NICOLE RASMUSSEN CHIEF FINANCIAL OFFICER 4024745655 2025-12-08 1 0 KRYSTAL L SIEBRANDT CPA CFE CGMA P00543870 4024234343 2025-12-08 2024 2025-03-06 01:10:19Z X X NICOLE RASMUSSEN 211 N 12 ST 501 LINCOLN NE 68508 1709668 0 X WWW.ARBORDAY.ORG/IMPACT-FUND X 2025 NE THE PURPOSE OF THE ARBOR DAY IMPACT FUND IS TO FURTHER THE NATIONAL ARBOR DAY FOUNDATION'S MISSION BY INVESTING IN MISSION-ALIGNED PROJECTS THAT ADDRESS ENVIRONMENTAL CHALLENGES, PROMOTE SUSTAINABLE PRACTICES, FOSTER INNOVATION IN TREE CONSERVATION AND ENVIRONMENTAL STEWARDSHIP, MITIGATE CLIMATE CHANGE, AND ENHANCE REFORESTATION EFFORTS. 5 2 0 0 0 0 1709668 0 0 0 1709668 0 0 201078 0 0 58885 259963 1449705 1514972 65267 1449705 X THE PURPOSE OF THE ARBOR DAY IMPACT FUND IS TO FURTHER THE NATIONAL ARBOR DAY FOUNDATION'S MISSION BY INVESTING IN MISSION-ALIGNED PROJECTS THAT ADDRESS ENVIRONMENTAL CHALLENGES, PROMOTE SUSTAINABLE PRACTICES, FOSTER INNOVATION IN TREE CONSERVATION AND ENVIRONMENTAL STEWARDSHIP, MITIGATE CLIMATE CHANGE, AND ENHANCE REFORESTATION EFFORTS. 0 0 259963 1709668 IMPACT INVESTING - SUPPORTS THE ARBOR DAY FOUNDATION'S MISSION BY INVESTING IN MISSION-ALIGNED PROJECTS THAT ADDRESS ENVIRONMENTAL CHALLENGES, PROMOTE SUSTAINABLE PRACTICES, FOSTER INNOVATION IN TREE CONSERVATION AND ENVIRONMENTAL STEWARDSHIP, MITIGATE CLIMATE CHANGE, AND ENHANCE REFORESTATION EFFORTS. 259963 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 2 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X NICOLE RASMUSSEN 4024745655 211 N 12TH ST SUITE 501 LINCOLN NE 68508 DAN LAMBE CHIEF EXECUTIVE OFFICER 40.00 X 0 484641 32506 KATIE LOOS PRESIDENT 40.00 X 0 284550 61502 NICOLE RASMUSSEN CHIEF FINANCIAL OFFICER 40.00 X 0 221870 51291 MAK AZADI TRUSTEE 1.00 X 0 0 0 KEN MUNSON TRUSTEE 1.00 X 0 0 0 PETE DAVIS PRESIDENT 40.00 X 0 261011 37697 0 1252072 182996 0 0 1 0 0 1709668 1709668 1709668 0 0 0 187612 187612 13466 13466 22321 22321 7857 7857 553 553 5593 5593 5530 5530 INTERCO ALLOCATIONS 15992 15992 DUES AND SUBSCRIPTIONS 588 588 POSTAGE & PRINTING 451 451 259963 259963 0 0 114972 1400000 0 1514972 65267 0 65267 X 1449705 0 1449705 0 1514972 1449705 0 X X 0 1 X 0 0 X X 1 NATIONAL ARBOR DAY FOUNDATION 237169265 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PUBLIC SUPPORT SHORT YEAR EXPLANATION: 2024 IS A SHORT YEAR FOR THE PERIOD JANUARY 1, 2025 TO JUNE 30, 2025. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 INVESTMENT IN SERVESCAPE 500000 C INVESTMENT IN FUNGA 400000 C FUNGA LOAN RECEIVABLE 500000 C 1400000 X PART X, LINE 2: THE FUND HAS APPLIED TO THE INTERNAL REVENUE SERVICE FOR FOR 501(C)(3) STATUS. WHILE AWAITING A DETERMINATION FROM THE INTERNAL REVENUE SERVICE, THE FUND WILL REPORT AS AN EXEMPT ENTITY. AS SUCH, INCOME EARNED IN THE PERFORMANCE OF ITS EXEMPT PURPOSE IS NOT SUBJECT TO INCOME TAX. ANY INCOME EARNED THROUGH ACTIVITIES NOT RELATED TO ITS EXEMPT PURPOSE IS SUBJECT TO INCOME TAX AT NORMAL CORPORATE RATES. FOR THE YEAR ENDED JUNE 30, 2025, THE FUND HAD NO TAX LIABILITY ON UNRELATED BUSINESS ACTIVITY. THE FUND BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. X 0 1 0 0 0 0 0 0 0 DAN LAMBE CHIEF EXECUTIVE OFFICER 0 452464 0 0 0 32177 0 14004 0 18502 0 517147 0 0 KATIE LOOS PRESIDENT 0 284550 0 0 0 0 0 33531 0 27971 0 346052 0 0 PETE DAVIS PRESIDENT 0 261011 0 0 0 0 0 10274 0 27423 0 298708 0 0 NICOLE RASMUSSEN CHIEF FINANCIAL OFFICER 0 221870 0 0 0 0 0 24521 0 26770 0 273161 0 0 PART I, LINE 3 PRESIDENT - SALARY IS MERIT-BASED AND REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTANT. PART I, LINE 4B DAN LAMBE, KATIE LOOS, AND NICOLE RASMUSSEN ALL PARTICIPATE IN NATIONAL ARBOR DAY FOUNDATION'S 457(F) NON-QUALIFIED RETIREMENT PLAN. FOR 2024, DAN LAMBE EARNED AND RECEIVED PAYMENT OF $32,177, KATIE LOOS EARNED DEFERRED COMPENSATION OF $19,849, AND NICOLE RASMUSSEN EARNED DEFERRED COMPENSATION OF $16,133. FORM 990, PART VI, SECTION A, LINE 6 THE NATIONAL ARBOR DAY FOUNDATION, A NEBRASKA NONPROFIT CORPORATION DOING BUSINESS AS THE ARBOR DAY FOUNDATION IS THE SOLE MEMBER OF THE FUND. FORM 990, PART VI, SECTION A, LINE 7A ARBOR DAY FOUNDATION CAN APPOINT OR ELECT AT LEAST A MAJORITY OF THE MEMBERS OF THE FUND'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE FOUNDATION'S AND FUND'S TREASURER BEFORE PROVIDING TO THE REMAINDER OF THE BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE FUND HAS A BOARD-APPROVED CONFLICT OF INTEREST POLICY THAT OUTLINES THE DUTY OF DIRECTORS AND OFFICERS TO DISCLOSE CONFLICTS AS THEY ARISE AND THE PROCEDURES FOR SUCH DISCLOSURES. IN ADDITION, DIRECTORS AND OFFICERS ARE ANNUALLY REQUIRED TO SIGN AN ACKNOWLEDGEMENT STATING THEY HAVE RECEIVED A COPY OF THE POLICY AND AGREE TO COMPLY WITH ITS PROVISIONS. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTANT. WITH REGARD TO LINE 15B, THERE ARE NO OTHER PAID OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S PARENT, NATIONAL ARBOR DAY FOUNDATION, HAS AN AUDIT COMMITTEE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS. NATIONAL ARBOR DAY FOUNDATION 211 N 12 ST STE 501 LINCOLN NE 68508 237169265 CHARITABLE NE 501(C)(3) LINE 7 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 NATIONAL ARBOR DAY FOUNDATION C 1709668 CONTRIBUTION