TREE ACADEMY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: TREE ACADEMY (EIN 32-0472081)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-03-21
IRS object ID: 202540809349300434
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-03-21T17:09:58-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	FRITH-SMITH & ARCHIBALD LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6355 TOPANGA CANYON BLVDSTE 400	AddressLine1Txt
City	WOODLAND HILLS	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91367	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	320472081	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Tree Academy	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% PHU TRANCHI	InCareOfNm
Business Name Control	TREE	BusinessNameControlTxt
Phone	4242045165	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8628 Holloway Drive	AddressLine1Txt
City	WEST HOLLYWOOD	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90069	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PHU TRANCHI	PersonNm
Person Title	HEAD OF SCHOOL	PersonTitleTxt
Phone	4242045165	PhoneNum
Signature	2025-03-19	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARIA KAZEMI CPA	PreparerPersonNm
PTIN	P01345320	PTIN
Phone	8187741500	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PHU TRANCHI	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8628 Holloway Drive	AddressLine1Txt
City	WEST HOLLYWOOD	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90069	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,439,264	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	treeacademy.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2015	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO OFFER A QUALITY EDUCATION TO A DIVERSE POPULATION IN AN INNOVATIVE ACADEMIC APPROACH.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	26	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$289,609	PYContributionsGrantsAmt
CY Contributions Grants	$78,236	CYContributionsGrantsAmt
PY Program Service Revenue	$3,820,292	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,694,020	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$34,420	CYInvestmentIncomeAmt
PY Other Revenue	$732,431	PYOtherRevenueAmt
CY Other Revenue	$632,588	CYOtherRevenueAmt
PY Total Revenue	$4,842,332	PYTotalRevenueAmt
CY Total Revenue	$3,439,264	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,812,812	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,075,926	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$143,946	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,060,839	PYOtherExpensesAmt
CY Other Expenses	$1,618,686	CYOtherExpensesAmt
PY Total Expenses	$4,873,651	PYTotalExpensesAmt
CY Total Expenses	$3,694,612	CYTotalExpensesAmt
PY Revenues Less Expenses	-$31,319	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$255,348	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,328,709	TotalAssetsBOYAmt
Total Assets EOY	$2,536,665	TotalAssetsEOYAmt
Total Liabilities BOY	$3,700,333	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,163,637	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$371,624	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$626,972	NetAssetsOrFundBalancesEOYAmt
Mission	TO OFFER A QUALITY EDUCATION TO A DIVERSE POPULATION IN AN INNOVATIVE ACADEMIC APPROACH.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$3,171,734	ExpenseAmt
Desc	A private, non-profit school for grades 6 to 12, offering a superlative education to a diverse population.	Desc
Total Program Service Expenses	$3,171,734	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	17	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	26	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	PHU TRANCHI	PersonNm
Phone	4242045165	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8628 HOLLOWAY DRIVE	AddressLine1Txt
City	WEST HOLLYWOOD	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90069	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Paul Cummins
Co President	1.0	0.0	Yes (X)	Yes (X)	$15,092	$0	$0
Vicki Kennedy
Board Member	1.0	0.0	Yes (X)		$0	$0	$0
Kimberly Brooks
Board Member	1.0	0.0	Yes (X)		$0	$0	$0
Chikara Kuruhashi
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
KATEY SAGAL
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
KARLA LINDEMAN
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
BILL LEYHE
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
Doug Knoll
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
AMANDA ENCLADE
CO PRESIDENT	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
Dan Bucatinsky
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
Chrishaunda Lee Perez
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
Trevor Hall
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
Matt Pascarella
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
CINDY BECKER
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0
Anna Waronker
BOARD MEMBER	1.0	0.0	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$15,092	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$78,236	AllOtherContributionsAmt
Total Contributions	$78,236	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES	611710	$2,692,254	$2,692,254
SMART TUITION	611710	$1,766	$1,766

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,694,020	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,420	TotalRevenueColumnAmt
Exclusion	$1,420	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$33,000	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$33,000	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$33,000	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OTHER INCOME	900099	$325,198	$325,198
EMPLOYEE RETENTION CREDIT	900099	$307,390	$307,390

Field	Value	IRS element (for citing)
Other Revenue Total	$632,588	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,439,264	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,326,608	RelatedOrExemptFuncIncomeAmt
Exclusion	$1,420	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$12,000	TotalAmt
Program Services	$10,800	ProgramServicesAmt
Management And General	$600	ManagementAndGeneralAmt
Fundraising	$600	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,863,022	TotalAmt
Program Services	$1,676,720	ProgramServicesAmt
Management And General	$93,151	ManagementAndGeneralAmt
Fundraising	$93,151	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$200,904	TotalAmt
Program Services	$200,904	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$178,866	TotalAmt
Management And General	$178,866	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$48,827	TotalAmt
Management And General	$48,827	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$83,284	TotalAmt
Program Services	$81,812	ProgramServicesAmt
Management And General	$736	ManagementAndGeneralAmt
Fundraising	$736	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,618	TotalAmt
Program Services	$6,856	ProgramServicesAmt
Management And General	$381	ManagementAndGeneralAmt
Fundraising	$381	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$271,549	TotalAmt
Program Services	$255,796	ProgramServicesAmt
Management And General	$7,876	ManagementAndGeneralAmt
Fundraising	$7,877	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$20,140	TotalAmt
Program Services	$18,124	ProgramServicesAmt
Management And General	$1,008	ManagementAndGeneralAmt
Fundraising	$1,008	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$480,301	TotalAmt
Program Services	$432,271	ProgramServicesAmt
Management And General	$24,015	ManagementAndGeneralAmt
Fundraising	$24,015	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,730	TotalAmt
Program Services	$1,558	ProgramServicesAmt
Management And General	$86	ManagementAndGeneralAmt
Fundraising	$86	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$7,294	TotalAmt
Management And General	$7,294	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$40,354	TotalAmt
Program Services	$36,318	ProgramServicesAmt
Management And General	$2,018	ManagementAndGeneralAmt
Fundraising	$2,018	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$270,357	TotalAmt
Program Services	$243,323	ProgramServicesAmt
Management And General	$13,517	ManagementAndGeneralAmt
Fundraising	$13,517	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
TUITION REIMBURSEMENTS	$5,408	$5,408
SENIOR TRIPS	$6,938	$6,244	$347	$347
LIVE SCAN AND TB TEST	$900	$900
ACCREDITATION	$1,350	$1,350

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$193,770	TotalAmt
Program Services	$193,350	ProgramServicesAmt
Management And General	$210	ManagementAndGeneralAmt
Fundraising	$210	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,694,612	TotalAmt
Program Services	$3,171,734	ProgramServicesAmt
Management And General	$378,932	ManagementAndGeneralAmt
Fundraising	$143,946	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$692,487	BOYAmt
EOY	$421,331	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$34,385	BOYAmt
EOY	$68,110	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$256,562	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$113,922	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$201,077	BOYAmt
EOY	$142,640	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,400,760	BOYAmt
EOY	$1,904,584	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,328,709	BOYAmt
EOY	$2,536,665	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$58,728	BOYAmt
EOY	$141,288	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,168,268	BOYAmt
EOY	$1,114,790	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$40,000	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,433,337	BOYAmt
EOY	$1,907,559	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,700,333	BOYAmt
EOY	$3,163,637	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$371,624	BOYAmt
EOY	-$626,972	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$371,624	BOYAmt
EOY	-$626,972	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,328,709	BOYAmt
EOY	$2,536,665	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$255,348	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Land		LandGrp
Buildings		BuildingsGrp

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$172,898	OtherCostOrOtherBasisAmt
Depreciation	$69,600	DepreciationAmt
Book Value	$103,298	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$58,884	OtherCostOrOtherBasisAmt
Depreciation	$26,257	DepreciationAmt
Book Value	$32,627	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$24,780	OtherCostOrOtherBasisAmt
Depreciation	$18,065	DepreciationAmt
Book Value	$6,715	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$142,640	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
SECURITY DEPOSIT	$33,000
RIGHT OF USE ASSET	$1,871,584

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,904,584	TotalBookValueOtherAssetsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
LEASE LIABILITY	$1,902,325
AUTO LOAN	$5,234
EMPLOYEE GARNISHMENTS	$0

Field	Value	IRS element (for citing)
Total Liability	$1,907,559	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,439,264	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$3,439,264	RevenueSubtotalAmt
Total Revenue Per Form990	$3,439,264	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,694,612	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$3,694,612	ExpensesSubtotalAmt
Total Expenses Per Form990	$3,694,612	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990 SCHEDULE D PART X LINE 2 FIN 48	FormAndLineReferenceDesc
Explanation	The Organization is a not-for-profit organization exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and is not a "private foundation" within the meaning of Section 509(a). Donors of money or property, or both, are entitled to the maximum charitable contribution deduction allowed by law. Since the Organization is exempt from federal and state income tax liability, no provision is made for current or deferred income taxes. The Organization uses the same accounting methods for tax and financial reporting. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Management is not aware of any tax positions that would have a significant impact on its financial position. The Organization's returns are subject to examination by federal and state taxing authorities, generally for three years after they are filed. The open years are: 2023, 2022 and 2021.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	false	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990 SCHEDULE E PART 1 LINE 3	FormAndLineReferenceDesc
Explanation	Has the organization publicized its racially nondiscriminatory policy during the period of solicitation for students: If yes please describe. Tree Academy is a new, innovative non-profit school with a customized academic approach. We provide both small class and individual college-preparatory instruction - for every student, every class, every week, which means five tutorial hours a week - to 6th through 12th graders (a new grade will be added each year, continuing through 12th). Tree is designed for high achievers or students feeling disillusioned, for those with burning passions as well as for those with alternative learning modes - all looking for a student-centered, project based, interdisciplinary approach to the creative arts and new technologies at a unique, diverse campus and community center, dedicated to social justice.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 PART VI SECTION B LINE 11	DESCRIBE THE PROCESS USED BY THE ORGANIZATION TO REVIEW The FORM 990: A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO TAX FILING WITH THE IRS.
FORM 990 PART VI SECTION B LINE 15B	Please describe the process for determining compensation of officers and key employees include a review and approval by independent persons, comparability data and contemporaneous substantiation of the deliberation and decision: All initial salaries levels are researched and reviewed by the Board. Increases are also reviewed by the Board and awarded based on their judgment of overall job performance, including job responsibilities, workload and successful goals met.
FORM 990 PART VI SECTION C LINE 19	HOW DOES THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL DOCUMENTS AVAILABLE TO THE PUBLIC DURING THE YEAR: ALL ARE AVAILABLE UPON REQUEST.
FORM 990 PART VI SECTION B LINE 12C	Please describe how the organization annually monitors compliance with their conflict of interest policy: Annually Each Board member must identify by completing a form if he or she is related to any other organizations. In addition, the Board members are required to identify potential conflicts at the time they arise.