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        <Desc>IN 2025 TREES FOREVER EDUCATED INDIVIDUALS 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 2025 THROUGH THE STEWARDS OF THE BEAUTIFUL LAND PROGRAM WITH THE IOWA DEPARTMENT OF TRANSPORTATION'S LIVING ROADWAY TRUST FUND, TREES FOREVER HOSTED TWLEVE WEBINARS THAT ENGAGED PARTICIPANTS ON TOPICS RELATED TO CONSERVATION AND TREE PLANTING AND CARE. ALSO, THROUGH THE STEWARDS OF THE BEAUTIFUL LAND EDUCATIONAL PROGRAM, VARIOUS HANDS-ON FIELD DAYS INCLUDED PLANT AND TREE ID, SEED HARVEST, PRAIRIE WALKS AND PLANTING EVENTS THAT ENGAGED 844 PARTICIPANTS. THE TREES FOREVER TREEKEEPERS PROGRAM REACHES VOLUNTEERS ACROSS THE NATION TO TRAIN AND EDUCATE THEM IN SUPPORTING URBAN FORESTRY IN THEIR HOMETOWNS. IN 2025, 499 PEOPLE PARTICIPATED IN THE ONLINE SERIES OF TRAININGS. THROUGH ALL OF TREES FOREVERS WORK, THE GROUP PROMOTES THE PLANTING OF DIVERSE, NATIVE TREES AND PRAIRIE TO BUILD A MORE RESILIENT AND BENEFICIAL LOCAL ECOSYSTEM. TREES FOREVER PROVIDES EDUCATION TO THE PUBLIC ON A VARIETY OF ENVIRONMENTAL TOPICS WITH IN-PERSON FIELD DAYS, WEBINAR SERIES, AND VOLUNTEER TRAININGS. IN 2025, THE ORGANIZATION HAD MORE THAN 6,700 ENGAGEMENTS THROUGH EDUCATIONAL OUTREACH, VOLUNTEER EVENTS, AND SUPPORTER INTERACTIONS.</Desc>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LARRY JAMES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LYNN MANTERNACH</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GALE MOTE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ASHLEY NOLAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOE RAZO</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
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        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBIN SEMPF</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GRANT THOMPSON</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
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        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAN THROPE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARGO UNDERWOOD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>421138</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>29114</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>2</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>1011721</GovernmentGrantsAmt>
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      <NoncashContributionsAmt>80200</NoncashContributionsAmt>
      <TotalContributionsAmt>1505702</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM ADMIN FEES (PLUS)</Desc>
        <BusinessCd>110000</BusinessCd>
        <TotalRevenueColumnAmt>1569700</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1569700</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM GRANT REVENUE</Desc>
        <BusinessCd>110000</BusinessCd>
        <TotalRevenueColumnAmt>553748</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>553748</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>2123448</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>26622</TotalRevenueColumnAmt>
        <ExclusionAmt>26622</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
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      </GrossAmountSalesAssetsGrp>
      <GainOrLossGrp>
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      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>2500</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2500</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>151</TotalRevenueColumnAmt>
        <ExclusionAmt>151</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>151</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>3658423</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2125948</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>26773</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>159187</TotalAmt>
        <ProgramServicesAmt>159187</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>342952</TotalAmt>
        <ProgramServicesAmt>342952</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>450253</TotalAmt>
        <ProgramServicesAmt>6366</ProgramServicesAmt>
        <ManagementAndGeneralAmt>380275</ManagementAndGeneralAmt>
        <FundraisingAmt>63612</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1458014</TotalAmt>
        <ProgramServicesAmt>1458014</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>129320</TotalAmt>
        <ProgramServicesAmt>101018</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16584</ManagementAndGeneralAmt>
        <FundraisingAmt>11718</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>75121</TotalAmt>
        <ProgramServicesAmt>41938</ProgramServicesAmt>
        <ManagementAndGeneralAmt>19263</ManagementAndGeneralAmt>
        <FundraisingAmt>13920</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>15265</TotalAmt>
        <ProgramServicesAmt>8522</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3914</ManagementAndGeneralAmt>
        <FundraisingAmt>2829</FundraisingAmt>
      </FeesForServicesLobbyingGrp>
      <AdvertisingGrp>
        <TotalAmt>20029</TotalAmt>
        <ProgramServicesAmt>14395</ProgramServicesAmt>
        <ManagementAndGeneralAmt>349</ManagementAndGeneralAmt>
        <FundraisingAmt>5285</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>649150</TotalAmt>
        <ProgramServicesAmt>627751</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7850</ManagementAndGeneralAmt>
        <FundraisingAmt>13549</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>56682</TotalAmt>
        <ProgramServicesAmt>47359</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7400</ManagementAndGeneralAmt>
        <FundraisingAmt>1923</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>81198</TotalAmt>
        <ProgramServicesAmt>77121</ProgramServicesAmt>
        <FundraisingAmt>4077</FundraisingAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>64668</TotalAmt>
        <ProgramServicesAmt>52144</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5853</ManagementAndGeneralAmt>
        <FundraisingAmt>6671</FundraisingAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
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        <ProgramServicesAmt>60779</ProgramServicesAmt>
        <ManagementAndGeneralAmt>28743</ManagementAndGeneralAmt>
        <FundraisingAmt>6030</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>CONTRACT LABOR</Desc>
        <TotalAmt>187367</TotalAmt>
        <ProgramServicesAmt>185336</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1679</ManagementAndGeneralAmt>
        <FundraisingAmt>352</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>MISC. COSTS</Desc>
        <TotalAmt>90816</TotalAmt>
        <ProgramServicesAmt>78728</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10114</ManagementAndGeneralAmt>
        <FundraisingAmt>1974</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>FURNITURE &amp; EQUIPMENT</Desc>
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        <ProgramServicesAmt>29430</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1200</ManagementAndGeneralAmt>
        <FundraisingAmt>252</FundraisingAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>3291040</ProgramServicesAmt>
        <ManagementAndGeneralAmt>483224</ManagementAndGeneralAmt>
        <FundraisingAmt>132192</FundraisingAmt>
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      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
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        <EOYAmt>369535</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>25987</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>1753452</LandBldgEquipCostOrOtherBssAmt>
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      <LandBldgEquipBasisNetGrp>
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        <EOYAmt>1232754</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
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      </InvestmentsPubTradedSecGrp>
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        <EOYAmt>4196279</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>133558</EOYAmt>
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      <GrantsPayableGrp>
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        <EOYAmt>615445</EOYAmt>
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        <EOYAmt>10706</EOYAmt>
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      <OtherLiabilitiesGrp>
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        <EOYAmt>204947</EOYAmt>
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        <EOYAmt>1411927</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <EOYAmt>984704</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>2070402</BOYAmt>
        <EOYAmt>1799648</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>3023802</BOYAmt>
        <EOYAmt>2784352</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>4101088</BOYAmt>
        <EOYAmt>4196279</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>-248033</ReconcilationRevenueExpnssAmt>
      <DonatedServicesAndUseFcltsAmt>8583</DonatedServicesAndUseFcltsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>true</FederalGrantAuditPerformedInd>
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      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>3172239</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4010861</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1967638</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1842998</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1505702</CurrentTaxYearAmt>
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      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>3172239</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4010861</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus1YearAmt>1842998</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1505702</CurrentTaxYearAmt>
        <TotalAmt>12499438</TotalAmt>
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      <SubstantialContributorsTotAmt>579947</SubstantialContributorsTotAmt>
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        <CurrentTaxYearMinus4YearsAmt>874</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1806</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus1YearAmt>12860</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>26622</CurrentTaxYearAmt>
        <TotalAmt>43810</TotalAmt>
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        <CurrentTaxYearMinus4YearsAmt>7451</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>618</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>629</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>8698</TotalAmt>
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      <TotalSupportAmt>12551946</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>7474524</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.94960</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.95010</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER 8,698</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
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        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc3">
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      </TotalDirectLobbyingGrp>
      <TotalLobbyingExpendGrp>
        <FilingOrganizationsTotalAmt>15264</FilingOrganizationsTotalAmt>
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      <TotalExemptPurposeExpendGrp>
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      </TotalExemptPurposeExpendGrp>
      <LobbyingNontaxableAmountGrp>
        <FilingOrganizationsTotalAmt>3053</FilingOrganizationsTotalAmt>
      </LobbyingNontaxableAmountGrp>
      <GrassrootsNontaxableGrp>
        <FilingOrganizationsTotalAmt>763</FilingOrganizationsTotalAmt>
      </GrassrootsNontaxableGrp>
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      </TotLbbyExpendMnsLbbyngNonTxGrp>
      <Form4720FiledInd>false</Form4720FiledInd>
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        <CurrentYearMinus2Amt>3228</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>2337</CurrentYearMinus1Amt>
        <CurrentYearAmt>3053</CurrentYearAmt>
        <TotalAmt>11374</TotalAmt>
      </AvgLobbyingNontaxableAmountGrp>
      <LobbyingCeilingAmt>17061</LobbyingCeilingAmt>
      <AvgTotalLobbyingExpendGrp>
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        <CurrentYearMinus2Amt>16140</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>11683</CurrentYearMinus1Amt>
        <CurrentYearAmt>15264</CurrentYearAmt>
        <TotalAmt>56865</TotalAmt>
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      <AvgGrassrootsNontaxableGrp>
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        <CurrentYearMinus2Amt>807</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>584</CurrentYearMinus1Amt>
        <CurrentYearAmt>763</CurrentYearAmt>
        <TotalAmt>2843</TotalAmt>
      </AvgGrassrootsNontaxableGrp>
      <GrassrootsCeilingAmt>4265</GrassrootsCeilingAmt>
      <AvgGrassrootsLobbyingExpendGrp>
        <CurrentYearMinus3Amt>1181</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>2421</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>1753</CurrentYearMinus1Amt>
        <TotalAmt>5355</TotalAmt>
      </AvgGrassrootsLobbyingExpendGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART II-B, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>IN 2025, TREES FOREVER COORDINATED AND SUPPORTED THE COALITION FOR IOWA'S TREES AND FORESTS. IN PARTNERSHIP WITH THE OTHER COALITION MEMBERS, WE FUNDED A ADVOCACY CONSULTANT AT A TOTAL COMBIMED COST OF 7,750. TREES FOREVERS FUNDED 1,000.00 TO IOWA ENVIRONMENTAL COUNCIL. TREES FOREVER JOINED THE IOWA ENVIRONMENTAL COUNCIL FOR AN ENVIRONMENTAL CAPITOL DAY AND SERVED AS A SPONSOR FOR THAT EVENT. THIS DAY FOCUSED ON KEY TREE AND FOREST ISSUES THAT IMPACT THE STATE, AS WELL AS OTHER ENVIRONMENTAL PRIORITIES UNDER THE IOWA ENVIRONMENTAL COUNCIL. IN ADVANCE OF THE EVENT, WE COMMUNICATED WITH THE COALITION MEMBERS, MET WITH THE IEC, AND RECEIVED GUIDANCE ON CURRENT STATE BILLS FROM OUR CONSULTANT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc4">
      <AgentTrusteeEtcInd>false</AgentTrusteeEtcInd>
      <InclEscrowCustodialAcctLiabInd>true</InclEscrowCustodialAcctLiabInd>
      <ExplanationProvidedInd>X</ExplanationProvidedInd>
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>740379</BeginningYearBalanceAmt>
        <ContributionsAmt>17644</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>96026</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-22355</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>831694</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>659341</BeginningYearBalanceAmt>
        <ContributionsAmt>17863</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>67683</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-4508</GrantsOrScholarshipsAmt>
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        <ContributionsAmt>41749</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>69281</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-1494</GrantsOrScholarshipsAmt>
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        <BeginningYearBalanceAmt>607476</BeginningYearBalanceAmt>
        <ContributionsAmt>30268</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-76060</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-11879</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>549805</EndYearBalanceAmt>
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        <ContributionsAmt>116602</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>55299</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-16517</GrantsOrScholarshipsAmt>
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        <BookValueAmt>111100</BookValueAmt>
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        <DepreciationAmt>180222</DepreciationAmt>
        <BookValueAmt>946593</BookValueAmt>
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      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>458648</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>283618</DepreciationAmt>
        <BookValueAmt>175030</BookValueAmt>
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      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>56889</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>56858</DepreciationAmt>
        <BookValueAmt>31</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1232754</TotalBookValueLandBuildingsAmt>
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        <Desc>REFUNDABLE ADVANCE (ARPA)</Desc>
        <Amt>204947</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>204947</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>3667006</TotalRevEtcAuditedFinclStmtAmt>
      <DonatedServicesAndUseFcltsAmt>8583</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>8583</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>3658423</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>3658423</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>3906456</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>3906456</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>3906456</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>
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          <BusinessNameLine1Txt>CITY OF COLLINSVILLE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>125 S CENTER STREET</AddressLine1Txt>
          <CityNm>COLLINSVILLE</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>62234</ZIPCd>
        </USAddress>
        <RecipientEIN>373001398</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>14940</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>THE VILLAGE OF FOREST PARK</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>7343 W 15TH STREET</AddressLine1Txt>
          <CityNm>FOREST PARK</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60130</ZIPCd>
        </USAddress>
        <RecipientEIN>366005875</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>22482</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF GALESBURG</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>767 N ACADEMY STREET</AddressLine1Txt>
          <CityNm>GALESBURG</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>61404</ZIPCd>
        </USAddress>
        <RecipientEIN>376001160</RecipientEIN>
        <CashGrantAmt>15000</CashGrantAmt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF KEWANEE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>401 E 3RD STREET</AddressLine1Txt>
          <CityNm>KEWANEE</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>61443</ZIPCd>
        </USAddress>
        <RecipientEIN>366000594</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>14921</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MUSCATINE BRANCHING OUT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>136 FERNWOOD AVE</AddressLine1Txt>
          <CityNm>DAVENPORT</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52803</ZIPCd>
        </USAddress>
        <RecipientEIN>421431096</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>11050</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VILLAGE OF ORLAND PARK</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>15655 S RAVINIA AVE</AddressLine1Txt>
          <CityNm>ORLAND PARK</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60462</ZIPCd>
        </USAddress>
        <RecipientEIN>366006035</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>10325</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VILLAGE OF PARK FOREST</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>350 VICTORY DRIVE</AddressLine1Txt>
          <CityNm>FOREST PARK</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60466</ZIPCd>
        </USAddress>
        <RecipientEIN>366006040</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>14999</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF PEORIA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>6505 N DRIES LANE</AddressLine1Txt>
          <CityNm>PERORIA</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>61604</ZIPCd>
        </USAddress>
        <RecipientEIN>376001761</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>25000</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF STORM LAKE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>620 ERIE STREET</AddressLine1Txt>
          <CityNm>STORM LAKE</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50588</ZIPCd>
        </USAddress>
        <RecipientEIN>426005255</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>6970</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF WAUKEGAN ATTN TREASURY DEP</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1700 N MCAREE RD</AddressLine1Txt>
          <CityNm>WAUKEGAN</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60085</ZIPCd>
        </USAddress>
        <RecipientEIN>366006137</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
      </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>GOV</IRCSectionDesc>
        <CashGrantAmt>8500</CashGrantAmt>
      </RecipientTable>
      <Total501c3OrgCnt>11</Total501c3OrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <CashGrantAmt>342952</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAINTAINS AN INTERNAL CONTROL STRUCTURE REQUIRING THOROUGH DOCUMENTATION OF 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 THE 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>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MICHELLE BEISKER</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <BaseCompensationFilingOrgAmt>158488</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>11632</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>170120</TotalCompensationFilingOrgAmt>
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        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>4</ContributionCnt>
        <NoncashContributionsRptF990Amt>80200</NoncashContributionsRptF990Amt>
      </CarsAndOtherVehiclesGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
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      <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 AND CONTINUES TO LEAD THE REPLANTING EFFORT. IN 2025, TREES FOREVER PARTNERED WITH 91 COMMUNITIES TO COMPLETE 170 PROJECTS IN IOWA, ILLINOIS AND WISCONSIN. THREE LARGE-SCALE TREE DISTRIBUTIONS WERE HELD IN 2,508 AFFORDABLE, LANDSCAPE SIZED TREES PLANTED ON PRIVATE LANDS IN THE CEDAR RAPIDS AND DES MOINES METROPOLITAN AREAAS. EDUCATION AND VOLUNTEER OUTREACH PROGRAMS ARE ALSO PROCESSING. TREES FOREVER IS HELPING PREPARE TEENAGERS IUN 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 2025, A TOTAL OF 77 STUDENTS WERE HIRED WITH 53 STUDENTS RETURNING FOR CONSECUTIVE SEASONS. THEY PLANTED 859 TREES, WATERED 92,836 TIMES AND PROVIDED MAINTENANCE TO NUMEROUS TREES AS NEEDED WHILE ALSO RECEIVING VALUABLE TRAINING AND ENHANCING THEIR WORKPLACE READINESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>IN 2025 TREES FOREVER EDUCATED INDIVIDUALS 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 2025 THROUGH THE STEWARDS OF THE BEAUTIFUL LAND PROGRAM WITH THE IOWA DEPARTMENT OF TRANSPORTATION'S LIVING ROADWAY TRUST FUND, TREES FOREVER HOSTED TWLEVE WEBINARS THAT ENGAGED PARTICIPANTS ON TOPICS RELATED TO CONSERVATION AND TREE PLANTING AND CARE. ALSO, THROUGH THE STEWARDS OF THE BEAUTIFUL LAND EDUCATIONAL PROGRAM, VARIOUS HANDS-ON FIELD DAYS INCLUDED PLANT AND TREE ID, SEED HARVEST, PRAIRIE WALKS AND PLANTING EVENTS THAT ENGAGED 844 PARTICIPANTS. THE TREES FOREVER TREEKEEPERS PROGRAM REACHES VOLUNTEERS ACROSS THE NATION TO TRAIN AND EDUCATE THEM IN SUPPORTING URBAN FORESTRY IN THEIR HOMETOWNS. IN 2025, 499 PEOPLE PARTICIPATED IN THE ONLINE SERIES OF TRAININGS. THROUGH ALL OF TREES FOREVERS WORK, THE GROUP PROMOTES THE PLANTING OF DIVERSE, NATIVE TREES AND PRAIRIE TO BUILD A MORE RESILIENT AND BENEFICIAL LOCAL ECOSYSTEM. TREES FOREVER PROVIDES EDUCATION TO THE PUBLIC ON A VARIETY OF ENVIRONMENTAL TOPICS WITH IN-PERSON FIELD DAYS, WEBINAR SERIES, AND VOLUNTEER TRAININGS. IN 2025, THE ORGANIZATION HAD MORE THAN 6,700 ENGAGEMENTS THROUGH EDUCATIONAL OUTREACH, VOLUNTEER EVENTS, AND SUPPORTER INTERACTIONS.</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 CURRENT AND FOR FUTURE GENERATIONS. WE DO THIS BY LEADING PLANNING EFFORTS THAT RESULT IN SUCCESSFUL PROJECTS. IN 2025, SEVEN COMMUNITIES PARTICIPATED IN THE IOWA'S LIVING ROADWAYS COMMUNITY VISIONING PROCESS WITH 1,481 VOLUNTEERS LOGGING 2,316 HOURS VALUED AT 69,380.</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>TREES FOREVER MAINTAINS A CONFLICT-OF-INTEREST POLICY AS OUTLINED IN THE EMPLOYEE HANDBOOK, AND ALL EMPLOYEES ARE REQUIRED TO REVIEW AND SIGN THE HANDBOOK ANNUALLY AS PART OF THE ORGANIZATIONS MONITORING PROCESS. EMPLOYEES ARE EXPECTED TO DISCLOSE ANY POTENTIAL CONFLICTS AND ARE INSTRUCTED TO CONTACT HUMAN RESOURCES IF THEY HAVE QUESTIONS OR BELIEVE A SITUATION MAY REPRESENT A CONFLICT OF INTEREST, ENSURING CONSISTENT OVERSIGHT, DISCLOSURE, AND ENFORCEMENT OF THE POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>TREES FOREVER MAINTAINS A STRUCTURED COMPENSATION PROGRAM DESIGNED TO ENSURE BOTH INTERNAL EQUITY AND EXTERNAL COMPETITIVENESS BY ASSIGNING EACH POSITION A DEFINED PAY GRADE WITH ESTABLISHED MINIMUM AND MAXIMUM SALARY RANGES, INFORMED BY PERIODIC COMPENSATION STUDIES AND PARTICIPATION IN SALARY SURVEYS FOR COMPARABLE ROLES IN THE LOCAL AND RELATED?INDUSTRY LABOR MARKETS. BENCHMARK DATA FROM THESE STUDIES GUIDE RECRUITMENT, SALARY DECISIONS, AND PAY RANGE ADJUSTMENTS. WHEN AN EMPLOYEES PAY FALLS BELOW THE DESIGNATED RANGE FOR THEIR ROLE, AN ADJUSTMENT IS MADE TO BRING THEIR SALARY WITHIN RANGE, WHILE SALARIES THAT EXCEED THE ESTABLISHED RANGE ARE FROZEN UNTIL THE SALARY RANGE INCREASES OR THE EMPLOYEE MOVES INTO A HIGHER-GRADED POSITION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>TREES FOREVER MAINTAINS A STRUCTURED COMPENSATION PROGRAM DESIGNED TO ENSURE BOTH INTERNAL EQUITY AND EXTERNAL COMPETITIVENESS BY ASSIGNING EACH POSITION A DEFINED PAY GRADE WITH ESTABLISHED MINIMUM AND MAXIMUM SALARY RANGES, INFORMED BY PERIODIC COMPENSATION STUDIES AND PARTICIPATION IN SALARY SURVEYS FOR COMPARABLE ROLES IN THE LOCAL AND RELATED?INDUSTRY LABOR MARKETS. BENCHMARK DATA FROM THESE STUDIES GUIDE RECRUITMENT, SALARY DECISIONS, AND PAY RANGE ADJUSTMENTS. WHEN AN EMPLOYEES PAY FALLS BELOW THE DESIGNATED RANGE FOR THEIR ROLE, AN ADJUSTMENT IS MADE TO BRING THEIR SALARY WITHIN RANGE, WHILE SALARIES THAT EXCEED THE ESTABLISHED RANGE ARE FROZEN UNTIL THE SALARY RANGE INCREASES OR THE EMPLOYEE MOVES INTO A HIGHER-GRADED POSITION.</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 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.</ExplanationTxt>
      </SupplementalInformationDetail>
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          <AddressLine1Txt>770 7TH AVENUE</AddressLine1Txt>
          <CityNm>MARION</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
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        <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>