Tree Fresno (EIN 770160804) - Form 990 Financial Analysis & Trantor Score

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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

1985

Legal Domicile

Principal Officer

Mona Cummings

Phone

5592215556

Tax Period

2025-01-01 to 2025-12-31

Tree Fresno, founded in 1985, is a small nonprofit in the Environment sector that reported $507K in total revenue in fiscal year 2025. Revenue fell 40% from the prior year — a significant decline worth monitoring. Expenses of $477K left a modest 6% surplus.

Mission

TO PROVIDE EDUCATION AND ASSISTANCE TO THE GENERAL PUBLIC ON THE PLANTING AND PRESERVATION OF TREES IN THE URBAN ENVIRONMENT AND THE CREATING OF TRAILS AND GREEN BELTS.

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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 $482,779

Program Service Revenue $0

Investment Income $24,388

Other Revenue $201

TOTAL REVENUE $507,368

Expense Breakdown

Grants Paid $0

Salaries & Benefits $210,736

Fundraising Expenses $16,529

Program Expenses $406,465

Other Expenses $266,562

TOTAL EXPENSES $477,298

Year-over-Year Comparison

	2025	2024	Change
Revenue	$507,368	$839,291	-0.4%
Expenses	$477,298	$668,347	-0.3%
Net Income	$30,070	$170,944	-0.8%

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

Volunteers

183

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

$113,191

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mona Cummings	CEO	40.00	Officer	$113,191	$0	$113,191
John M Valentino	Secretary	2.00	Officer Director	$0	$0	$0
Mario Hernandez	Vice Chair	2.00	Officer Director	$0	$0	$0
Tess Hernandez	BOARD MEMBER	2.00	Director	$0	$0	$0
Patrick Brown	CFO	2.00	Officer Director	$0	$0	$0
Joseph Martinez	Chairman	2.00	Officer Director	$0	$0	$0
Roger Brown	Board Member	2.00	Director	$0	$0	$0
Mikko Anderson	Board Member	2.00	Director	$0	$0	$0
Edwin Huff	BOARD MEMBER	2.00	Director	$0	$0	$0
Ian Ashby	BOARD MEMBER	2.00	Director	$0	$0	$0
Bruce O'neal	Board Member	2.00	Director	$0	$0	$0
Jasmine Buenrostro	Board Member	2.00	Director	$0	$0	$0
Michael Paulissen	Board Member	2.00	Director	$0	$0	$0
Gustavo Santana	Board Member	2.00	Director	$0	$0	$0
Derik Jacusz	Board Member	2.00	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	$507,368	$477,298	$925,284	$30,070
2024	$839,291	$668,347	$896,368	$170,944
2023	$846,682	$840,965	$791,890	$5,717
2022	$761,916	$587,227	$909,980	$174,689
2021	$645,871	$520,613	$854,249	$125,258
2020	$498,900	$535,094	$724,376	$-36,194
2019	$1,162,990	$1,142,451	$705,464	$20,539
2018	$805,560	$687,251	$470,321	$118,309

Tree Fresno