Federation of Shade Tree Commissions

EIN: 221633157 501(c)(3) Environment

New Brunswick, NJ

Total Revenue
$353,163
Total Expenses
$277,015
Total Assets
$469,232
Net Assets
$469,232
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1924
Legal Domicile
NJ
Principal Officer
Richard Wolowicz
Phone
7322463210
Tax Period
2024-10-01 to 2025-09-30

Federation of Shade Tree Commissions, founded in 1924, is a small nonprofit in the Environment sector that reported $353K in total revenue in fiscal year 2024. Revenue surged 41% from the prior year, signaling strong growth momentum. The organization ran a surplus of $76K, a strong 22% operating margin.

Mission

A non-profit educational organization whose mission is to continually educate the profession shade tree commissions on street tree selection, care maintenance to provide tree-lined streets for future generations.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $68,620
Program Service Revenue $284,300
Investment Income $243
Other Revenue $0
TOTAL REVENUE $353,163

Expense Breakdown

Grants Paid $0
Salaries & Benefits $85,125
Fundraising Expenses $0
Program Expenses $150,905
Other Expenses $191,890
TOTAL EXPENSES $277,015

Year-over-Year Comparison

2024 2023 Change
Revenue $353,163 $251,205 +0.4%
Expenses $277,015 $189,694 +0.5%
Net Income $76,148 $61,511 +0.2%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

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Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
15
Independent Members
15
Employees
1
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$60,943
Total Directors
16
$60,943
Key Employees
2
$60,943
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Emily Farschon Outreach Coordinator 025.00
Officer Director Key Emp
$47,943 $0 $47,943
Richard Wolowicz Exec Director 025.00
Officer Director Key Emp
$13,000 $0 $13,000
Neil Hendrickson President 001.00
Officer Director
$0 $0 $0
Mary Charlotte Gitlin Director 001.00
Director
$0 $0 $0
George Meglio Vice-President 001.00
Officer Director
$0 $0 $0
George Sweetin Director 001.00
Director
$0 $0 $0
Al Birchler Director 001.00
Director
$0 $0 $0
Chris Raimondi CLP Director 001.00
Director
$0 $0 $0
Tim Forester Director 001.00
Director
$0 $0 $0
Tom Ritchie Director 001.00
Director
$0 $0 $0
Steve Chisholm Jr Director 001.00
Director
$0 $0 $0
John Anderson Director 001.00
Director
$0 $0 $0
Barbara Ronca Director 001.00
Director
$0 $0 $0
Roslyn Dvorin Director 001.00
Director
$0 $0 $0
Pam Zipse Director 001.00
Director
$0 $0 $0
Jeff Cramer Director 001.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $353,163 $277,015 $469,232 $76,148
2024 $251,205 $189,694 $392,668 $61,511
2023 $187,544 $205,891 $331,653 $-18,347
2022 $143,537 $171,241 $350,000 $-27,704
2021 $116,016 $88,209 $377,704 $27,807
2020 $174,504 $208,151 $349,818 $-33,647
2019 $204,408 $165,996 $383,465 $38,412
2018 $160,974 $138,532 $345,053 $22,442
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