TREE ACADEMY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: TREE ACADEMY (EIN 32-0472081)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2023-05-12
IRS object ID: 202321329349308452
Schema version: 2021v4.2
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 I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-05-12T15:41:54-05:00	ReturnTs
Tax Period End	2022-06-30	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	2021-07-01	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	% RON FERNANDO	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	SARAH MOORE	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	3104514561	PhoneNum
Signature	2023-05-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SARAH	PersonFirstNm
Person Last	MOORE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARY ARCHIBALD CPA	PreparerPersonNm
PTIN	P00370997	PTIN
Phone	8187741500	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SARAH MOORE	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	$4,858,508	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	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	70	TotalEmployeeCnt
Total Volunteers	24	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$645,116	PYContributionsGrantsAmt
CY Contributions Grants	$388,297	CYContributionsGrantsAmt
PY Program Service Revenue	$3,884,130	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,382,320	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$142,296	PYOtherRevenueAmt
CY Other Revenue	$87,891	CYOtherRevenueAmt
PY Total Revenue	$4,671,542	PYTotalRevenueAmt
CY Total Revenue	$4,858,508	CYTotalRevenueAmt
PY Grants And Similar Paid	$959,634	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$744,738	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,356,935	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,076,642	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$214,011	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,099,375	PYOtherExpensesAmt
CY Other Expenses	$1,369,817	CYOtherExpensesAmt
PY Total Expenses	$4,415,944	PYTotalExpensesAmt
CY Total Expenses	$5,191,197	CYTotalExpensesAmt
PY Revenues Less Expenses	$255,598	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$332,689	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,968,866	TotalAssetsBOYAmt
Total Assets EOY	$933,350	TotalAssetsEOYAmt
Total Liabilities BOY	$1,990,837	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,288,010	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$21,971	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$354,660	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	$4,657,028	ExpenseAmt
Grant	$744,738	GrantAmt
Desc	A private, non-profit school for grades 6 to 12, offering a superlative education to a diverse population.	Desc
Total Program Service Expenses	$4,657,028	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	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	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	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	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	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	70	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	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	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	RON FERNANDO	PersonNm
Phone	3104515461	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 (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd
Darryl Sollerh
DIRECTOR OF SCHOOL	40.0	0.0	Yes (X)	$231,286	$0	$0
Paul Cummins
co president	25.0	0.0		$72,981	$0	$0	Yes (X)
Vicki Kennedy
board member	2.0	0.0		$0	$0	$0	Yes (X)
Kimberly Brooks
board member	20.0	0.0		$0	$0	$0	Yes (X)
Chikara Kuruhashi
BOARD MEMBER	3.0	0.0		$0	$0	$0	Yes (X)
RON FERNANDO
INTERIM DIRECTOR OF SCHOOL	40.0	0.0		$0	$0	$0	Yes (X)	Yes (X)
KARLA LINDEMAN
BOARD MEMBER	8.0	0.0		$0	$0	$0	Yes (X)
BILL LEYHE
BOARD MEMBER	2.0	0.0		$0	$0	$0	Yes (X)
Doug Knoll
BOARD MEMBER	3.0	0.0		$0	$0	$0	Yes (X)
AMANDA ENCLADE
BOARD MEMBER	8.0	0.0		$0	$0	$0	Yes (X)
Dan Bucatinsky
BOARD MEMBER	2.0	0.0		$0	$0	$0	Yes (X)
Chrishaunda Lee Perez
BOARD MEMBER	2.0	0.0		$0	$0	$0	Yes (X)
Trevor Hall
BOARD MEMBER	10.0	0.0		$0	$0	$0	Yes (X)
Matt Pascarella
CO PRESIDENT	20.0	0.0		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$304,267	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$388,297	AllOtherContributionsAmt
Total Contributions	$388,297	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES	611710	$4,346,058	$4,346,058
SMART TUITION	611710	$36,262	$36,262

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,382,320	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

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

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

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

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

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$87,891	TotalRevenueColumnAmt
Related Or Exempt Func Income	$87,891	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$87,891	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,858,508	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,470,211	RelatedOrExemptFuncIncomeAmt

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	$744,738	TotalAmt
Program Services	$744,738	ProgramServicesAmt

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	$167,000	TotalAmt
Program Services	$150,300	ProgramServicesAmt
Management And General	$8,350	ManagementAndGeneralAmt
Fundraising	$8,350	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	$2,692,304	TotalAmt
Program Services	$2,423,072	ProgramServicesAmt
Management And General	$134,616	ManagementAndGeneralAmt
Fundraising	$134,616	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	$18,054	TotalAmt
Program Services	$16,248	ProgramServicesAmt
Management And General	$903	ManagementAndGeneralAmt
Fundraising	$903	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$199,284	TotalAmt
Program Services	$179,356	ProgramServicesAmt
Management And General	$9,964	ManagementAndGeneralAmt
Fundraising	$9,964	FundraisingAmt

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	$24,966	TotalAmt
Management And General	$24,966	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$81,182	TotalAmt
Management And General	$81,182	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	$71,501	TotalAmt
Program Services	$64,483	ProgramServicesAmt
Management And General	$3,509	ManagementAndGeneralAmt
Fundraising	$3,509	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,788	TotalAmt
Program Services	$3,408	ProgramServicesAmt
Management And General	$190	ManagementAndGeneralAmt
Fundraising	$190	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$219,365	TotalAmt
Program Services	$205,472	ProgramServicesAmt
Management And General	$6,946	ManagementAndGeneralAmt
Fundraising	$6,947	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$37,909	TotalAmt
Program Services	$34,117	ProgramServicesAmt
Management And General	$1,896	ManagementAndGeneralAmt
Fundraising	$1,896	FundraisingAmt

Royalties RoyaltiesGrp

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

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$464,947	TotalAmt
Program Services	$418,453	ProgramServicesAmt
Management And General	$23,247	ManagementAndGeneralAmt
Fundraising	$23,247	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$23,925	TotalAmt
Program Services	$21,625	ProgramServicesAmt
Management And General	$1,150	ManagementAndGeneralAmt
Fundraising	$1,150	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	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

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

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$23,682	TotalAmt
Program Services	$21,312	ProgramServicesAmt
Management And General	$1,185	ManagementAndGeneralAmt
Fundraising	$1,185	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$333,673	TotalAmt
Program Services	$300,305	ProgramServicesAmt
Management And General	$16,684	ManagementAndGeneralAmt
Fundraising	$16,684	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
TUITION REIMBURSEMENTS	$47,417	$42,675	$2,371	$2,371
SENIOR TRIPS	$16,448	$16,448
MERCHANDISE COSTS	$15,016	$15,016
ACCREDITATION	$5,998		$2,999	$2,999

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,191,197	TotalAmt
Program Services	$4,657,028	ProgramServicesAmt
Management And General	$320,158	ManagementAndGeneralAmt
Fundraising	$214,011	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,605,020	BOYAmt
EOY	$645,744	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	$116,835	BOYAmt
EOY	$35,400	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	$41,253	BOYAmt
EOY	$23,142	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$256,562	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$60,498	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$172,758	BOYAmt
EOY	$196,064	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	$33,000	BOYAmt
EOY	$33,000	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,968,866	BOYAmt
EOY	$933,350	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$43,872	BOYAmt
EOY	$29,787	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	$1,946,965	BOYAmt
EOY	$1,258,223	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	$0	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	$0	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,990,837	BOYAmt
EOY	$1,288,010	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	-$21,971	BOYAmt
EOY	-$354,660	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	-$21,971	BOYAmt
EOY	-$354,660	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,968,866	BOYAmt
EOY	$933,350	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$332,689	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
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	$39,698	DepreciationAmt
Book Value	$133,200	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$58,884	OtherCostOrOtherBasisAmt
Depreciation	$9,431	DepreciationAmt
Book Value	$49,453	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$24,780	OtherCostOrOtherBasisAmt
Depreciation	$11,369	DepreciationAmt
Book Value	$13,411	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$196,064	TotalBookValueLandBuildingsAmt

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 I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	FINANCIAL ASSISTANT	GrantTypeTxt
Recipient	119	RecipientCnt
Cash Grant	$744,738	CashGrantAmt
Valuation Method Used	cash	ValuationMethodUsedDesc

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990 SCHEDULE I PART I LINE 2	FormAndLineReferenceDesc
Explanation	Describe the organization's procedures for monitoring the use of grant funds in the United States. Tree Academy relies on ISMFAST for recommendations on financial aid. ISMFAST is a nationally recognized third party accounting firm that specializes in assessing financial need for families applying or attending schools offering financial aid or grants. Families submit their financial records which includes their Tax Return to ISMFAST's evaluation process. ISMFAST then determines the level of aid for the student. Financial Aid is based directly on ISMFAST's recommendation, but is subject to the overall funds TREE Academy has available in a given year.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	Darryl Sollerh	PersonNm
Title	DIRECTOR OF SCHOOL	TitleTxt
Base Compensation Filing Org	$231,286	BaseCompensationFilingOrgAmt
Total Compensation Filing Org	$231,286	TotalCompensationFilingOrgAmt

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.