URBAN & COMMUNITY FORESTRY SOCIETY

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1964

Legal Domicile

Principal Officer

LESLIE BERCKES

Phone

5156812295

Tax Period

2025-01-01 to 2025-12-31

URBAN & COMMUNITY FORESTRY SOCIETY, founded in 1964, is a small nonprofit that reported $501K in total revenue in fiscal year 2025. Revenue surged 62% from the prior year, signaling strong growth momentum. Expenses of $460K left a modest 8% surplus.

Mission

THE UCFS, FORMERLY THE SOCIETY OF MUNICIPAL ARBORISTS, IS A MEMBERSHIP ORGANIZATION THAT BUILDS THE CONFIDENCE, COMPETENCE, AND CAMRADERIE OF ALL PROFESSIONALS WHO MANAGE TREES AND FORESTS TO CREATE AND SUSTAIN MORE LIVABLE COMMUNITIES.

Program Service Accomplishments

Program 1

UCFS HOSTS THE INTERNATIONAL URBAN FORESTRY CONFERENCES, WHICH IS A WEEK- LONG EDUCATIONAL EVENT THAT ASSISTS PROFESSIONALS IN SHAPING A SUCCESSFUL COMMUNITY TREE CARE PROGRAM.

Program 2

UCFS ESTABLISHED THE MUNICIPAL FORESTRY INSTITUTE TO ACCREDIT AND GUIDE PROFESSIONALS IN THE LEADERSHIP AND MANAGERIAL ASPECTS OF URBAN FORESTRY.

Program 3

UCFS PUBLISHES CITY TREES, A BI-MONTHLY MAGAZINE FOR ITS 1,400 MEMBERS. CITY TREES IS ONE OF THE PREMIER PUBLICATIONS FOCUSED ON URBAN AND COMMUNITY FORESTRY STEWARDSHIP.

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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%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $276,447

Program Service Revenue $224,812

Investment Income $14

Other Revenue $0

TOTAL REVENUE $501,273

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $460,247

TOTAL EXPENSES $460,247

Year-over-Year Comparison

	2025	2024	Change
Revenue	$501,273	$310,185	+0.6%
Expenses	$460,247	$411,660	+0.1%
Net Income	$41,026	$-101,475	-1.4%

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

Financial Distress Indicator

Liquidity & Cash Position

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

Governance

Voting Members

Independent Members

Employees

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENN CAIRO	DIRECTOR	N/A	Director	$0	$0	$0
EMILY KING	VICE PRESIDE	N/A	Director	$0	$0	$0
JAMIE KING	PAST PRESIDE	N/A	Director	$0	$0	$0
DAVID LEFCOURT	PRESIDENT	N/A	Director	$0	$0	$0
JAMIE LIM	DIRECTOR	N/A	Director	$0	$0	$0
MICHAEL MARTINI	DIRECTOR	N/A	Director	$0	$0	$0
KEITH O'HERRIN	DIRECTOR	N/A	Director	$0	$0	$0
MESUDE DUYAR OZYUREKOGLU	DIRECTOR	N/A	Director	$0	$0	$0
LESLIE BERCKES	EXECUTIVE DI	N/A	Officer	$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	$501,273	$460,247	$960,291	$41,026
2024	$310,185	$411,660	$1,076,568	$-101,475
2023	$316,412	$299,566	$139,697	$16,846
2022	$239,588	$222,252	$68,604	$17,336
2021	$243,817	$268,351	$51,268	$-24,534
2020	$301,459	$333,182	$71,217	$-31,723
2019	$357,921	$309,253	$102,940	$48,668
2018	$292,334	$273,626	$54,272	$18,708