CAPITAL TREES: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CAPITAL TREES (EIN 47-2998043)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2025-10-16
- IRS object ID
- 202532899349300623
- Schema version
- 2024v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-16T10:09:29-04:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 541451026 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARRIS HARDY & JOHNSTONE PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 ARBORETUM PL STE 660 | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 23236 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 472998043 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAPITAL TREES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CAPI | BusinessNameControlTxt |
| Phone | 8043701610 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 SOUTH THIRD STREET SUITE 101 | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 23219 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN K KINNEAR | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8047886450 | PhoneNum |
| Signature | 2025-10-16 | 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 | WILLIAM E HARDY | PreparerPersonNm |
| PTIN | P00039256 | PTIN |
| Phone | 8045600560 | PhoneNum |
| Preparation | 2025-10-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DIANE LINDERMAN | PrincipalOfficerNm |
| Gross Receipts | $614,833 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CAPITALTREES.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | CAPITAL TREES' MISSION IS TO CREATE A GREENER, MORE BEAUTIFUL RICHMOND, VIRGINIA THROUGH THE THOUGHTFUL PLANNING AND PLANTING OF TREES AND PUBLIC GARDENS, MINDFUL OF THE CITY'S EXTRAORDINARY HERITAGE AND LOCATION ON THE BANKS OF THE JAMES RIVER. WE PROMOTE FOR A POWERFUL CONNECTION BETWEEN PEOPLE AND NATURE. WE IDENTIFY PUBLIC FUNDS, LEVERAGE THOSE WITH PRIVATE SUPPORT, BOTH HUMAN AND CAPITAL, TO CREATE AND MAINTATIN BETTER PLACES FOR ALL. IDENTIFYING PUBLIC PROPERTY OF OUTSTANDING INTEREST AND PROFOUND NEGLECT (HISTORICAL, ENVIRONMENTAL, AESTHETIC) AND FUND THE DESIGN AND IMPLEMENTATION OF EXEMPLARY PROJECTS, TRANSFORMING RICHMOND INTO A HEALTHIER, MORE LIVABLE CITY, MINDFUL OF ITS PAST AND HOPEFUL FOR ITS FUTURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 500 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $854,064 | PYContributionsGrantsAmt |
| CY Contributions Grants | $497,144 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $55,750 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $56,250 | CYProgramServiceRevenueAmt |
| PY Investment Income | $12,387 | PYInvestmentIncomeAmt |
| CY Investment Income | $17,469 | CYInvestmentIncomeAmt |
| CY Other Revenue | $12,201 | CYOtherRevenueAmt |
| PY Total Revenue | $922,201 | PYTotalRevenueAmt |
| CY Total Revenue | $583,064 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $197,649 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $285,250 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $4,139 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $1,500 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $126,398 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $192,311 | PYOtherExpensesAmt |
| CY Other Expenses | $787,344 | CYOtherExpensesAmt |
| PY Total Expenses | $394,099 | PYTotalExpensesAmt |
| CY Total Expenses | $1,074,094 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $528,102 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$491,030 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $891,688 | TotalAssetsBOYAmt |
| Total Assets EOY | $392,327 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,163 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,834 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $877,525 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $386,493 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CAPITAL TREES' MISSION IS TO CREATE A GREENER, MORE BEAUTIFUL RICHMOND, VIRGINIA THROUGH THE THOUGHTFUL PLANNING AND PLANTING OF TREES AND PUBLIC GARDENS, MINDFUL OF THE CITY'S EXTRAORDINARY HERITAGE AND LOCATION ON THE BANKS OF THE JAMES RIVER. WE PROMOTE FOR A POWERFUL CONNECTION BETWEEN PEOPLE AND NATURE. WE IDENTIFY PUBLIC FUNDS, LEVERAGE THOSE WITH PRIVATE SUPPORT, BOTH HUMAN AND CAPITAL, TO CREATE AND MAINTATIN BETTER PLACES FOR ALL. IDENTIFYING PUBLIC PROPERTY OF OUTSTANDING INTEREST AND PROFOUND NEGLECT (HISTORICAL, ENVIRONMENTAL, AESTHETIC) AND FUND THE DESIGN AND IMPLEMENTATION OF EXEMPLARY PROJECTS, TRANSFORMING RICHMOND INTO A HEALTHIER, MORE LIVABLE CITY, MINDFUL OF ITS PAST AND HOPEFUL FOR ITS FUTURE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $882,986 | ExpenseAmt |
| Revenue | $56,250 | RevenueAmt |
| Desc | CAPITAL TREES EFFORTS HAVE BEEN FOCUSED ON CONTINUING ITS PLANTING AND MAINTENANCE OF THE LINEAR PARK ALONG A CRITICALLY IMPORTANT BUT NEGLECTED STRETCH OF THE KANAWHA CANAL AND VIRGINIA CAPITAL TRAIL. THE "LOW LINE" CONNECTS A RECENTLY ENHANCED GREAT SHIPLOCK PARK (GSP) WITH RICHMOND'S MUCH-LOVED CANAL WALK. | Desc |
| Total Program Service Expenses | $882,986 | 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 | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | 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 | false | 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 | Yes (true) | 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 | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 6 | 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 |
| 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 | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | 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 | Yes (true) | 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 | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN K KINNEAR | PersonNm |
| Phone | 8043701610 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 SOUTH THIRD ST SUITE 101 | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 23219 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| SHELLY BARRICK PARSONS | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $82,577 | $0 | $0 | |
| SUSAN FITCHETT ROBERTSON | ||||||
| CO-CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DIANE LINDERMAN | ||||||
| CO-CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| VIVEK MURTHY | ||||||
| VICE CHAIRMA | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JACK COOPER | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BRIAN K KINNEAR | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KEVIN FINTO | ||||||
| CHAIR- PROJE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MOLLY ANDERSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANNA AQUINO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HOLLEE FREEMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TIFFANY GOODMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| FREDDIE GRAY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BETH GULLETTE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RUSSELL HARPER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIM HILL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEVIN JEFFERSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LEE MALLONEE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARA GENEVIEVE SASNETT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS VALENTINE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATRINA VANORDEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANEDRA WISEMAN-BOURNE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ASHLEY WALLACE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $82,577 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $41,146 | FundraisingAmt |
| Government Grants | $13,460 | GovernmentGrantsAmt |
| All Other Contributions | $442,538 | AllOtherContributionsAmt |
| Noncash Contributions | $9,027 | NoncashContributionsAmt |
| Total Contributions | $497,144 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SERVICE FEE REVENUE | Desc |
| Total Revenue Column | $56,250 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $56,250 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $56,250 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,643 | TotalRevenueColumnAmt |
| Exclusion | $17,643 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,845 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,019 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$174 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$174 | TotalRevenueColumnAmt |
| Exclusion | -$174 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $34,950 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $41,146 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $22,750 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,200 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Total Revenue Column | $1 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $583,064 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $56,251 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $17,469 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,577 | TotalAmt |
| Program Services | $61,519 | ProgramServicesAmt |
| Management And General | $8,093 | ManagementAndGeneralAmt |
| Fundraising | $12,965 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,260 | TotalAmt |
| Program Services | $135,785 | ProgramServicesAmt |
| Management And General | $17,861 | ManagementAndGeneralAmt |
| Fundraising | $28,614 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,413 | TotalAmt |
| Program Services | $15,208 | ProgramServicesAmt |
| Management And General | $2,000 | ManagementAndGeneralAmt |
| Fundraising | $3,205 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,725 | TotalAmt |
| Management And General | $15,725 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,500 | TotalAmt |
| Fundraising | $1,500 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,583 | TotalAmt |
| Fundraising | $60,583 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,105 | TotalAmt |
| Program Services | $9,763 | ProgramServicesAmt |
| Management And General | $1,284 | ManagementAndGeneralAmt |
| Fundraising | $2,058 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,343 | TotalAmt |
| Program Services | $1,000 | ProgramServicesAmt |
| Management And General | $132 | ManagementAndGeneralAmt |
| Fundraising | $211 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,109 | TotalAmt |
| Program Services | $3,061 | ProgramServicesAmt |
| Management And General | $403 | ManagementAndGeneralAmt |
| Fundraising | $645 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,990 | TotalAmt |
| Program Services | $5,208 | ProgramServicesAmt |
| Management And General | $685 | ManagementAndGeneralAmt |
| Fundraising | $1,097 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,617 | TotalAmt |
| Management And General | $11,617 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| CONTRACTED LABOR | $514,782 | $514,782 | |
| PROGRAMS:MANAGEMENT/ MAIN | $100,201 | $100,201 | |
| PROGRAMS:MATERIALS/PROJEC | $30,218 | $30,218 | |
| EVENTS | $15,520 | $15,520 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,151 | TotalAmt |
| Program Services | $6,241 | ProgramServicesAmt |
| Management And General | $6,910 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,074,094 | TotalAmt |
| Program Services | $882,986 | ProgramServicesAmt |
| Management And General | $64,710 | ManagementAndGeneralAmt |
| Fundraising | $126,398 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $807,280 | BOYAmt |
| EOY | $358,693 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,150 | BOYAmt |
| EOY | $26,867 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,469 | BOYAmt |
| EOY | $6,767 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,789 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $891,688 | BOYAmt |
| EOY | $392,327 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,163 | BOYAmt |
| EOY | $5,834 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,163 | BOYAmt |
| EOY | $5,834 | 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 | $390,991 | BOYAmt |
| EOY | $289,291 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $486,534 | BOYAmt |
| EOY | $97,202 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $877,525 | BOYAmt |
| EOY | $386,493 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $891,688 | BOYAmt |
| EOY | $392,327 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$491,030 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$2 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $262,578 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $242,524 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $333,228 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $854,064 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $497,144 | CurrentTaxYearAmt |
| Total | $2,189,538 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,602 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,563 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,313 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,750 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $91,201 | CurrentTaxYearAmt |
| Total | $166,429 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $278,180 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $245,087 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $334,541 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $909,814 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $588,345 | CurrentTaxYearAmt |
| Total | $2,355,967 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,115 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year | $5,400 | CurrentTaxYearAmt |
| Total | $20,515 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,115 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year | $5,400 | CurrentTaxYearAmt |
| Total | $20,515 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,335,452 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $37 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $75 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,128 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,800 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,643 | CurrentTaxYearAmt |
| Total | $34,683 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $37 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $75 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,128 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,800 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,643 | CurrentTaxYearAmt |
| Total | $34,683 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $278,217 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $245,162 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $338,669 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $922,614 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $605,988 | CurrentTaxYearAmt |
| Total | $2,390,650 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97690 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96130 | PublicSupportPY509Pct |
| Investment Income CY | 0.01000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACCRUED EXPENSES | Desc |
| Amt | $5,834 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,834 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $583,064 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $583,064 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $583,064 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,074,094 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,074,094 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,074,094 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE ORGANIZATION HAS RECOGNIZED NO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SPECIAL EVENT | Event1Nm |
| Gross Receipts Event1 | $76,096 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $41,146 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $34,950 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $22,750 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $76,096 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $41,146 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $34,950 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $22,750 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $22,750 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $12,200 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | CAPITAL TREES' MISSION IS TO CREATE A GREENER, MORE BEAUTIFUL RICHMOND, VIRGINIA THROUGH THE THOUGHTFUL PLANNING AND PLANTING OF TREES AND PUBLIC GARDENS, MINDFUL OF THE CITY'S EXTRAORDINARY HERITAGE AND LOCATION ON THE BANKS OF THE JAMES RIVER. WE PROMOTE FOR A POWERFUL CONNECTION BETWEEN PEOPLE AND NATURE. WE IDENTIFY PUBLIC FUNDS, LEVERAGE THOSE WITH PRIVATE SUPPORT, BOTH HUMAN AND CAPITAL, TO CREATE AND MAINTATIN BETTER PLACES FOR ALL. IDENTIFYING PUBLIC PROPERTY OF OUTSTANDING INTEREST AND PROFOUND NEGLECT (HISTORICAL, ENVIRONMENTAL, AESTHETIC) AND FUND THE DESIGN AND IMPLEMENTATION OF EXEMPLARY PROJECTS, TRANSFORMING RICHMOND INTO A HEALTHIER, MORE LIVABLE CITY, MINDFUL OF ITS PAST AND HOPEFUL FOR ITS FUTURE. |
| FORM 990, PAGE 6, PART VI, LINE 11B | TAX RETURN IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW. ANY QUESTIONS ARE POSED TO THE TREASURER. IN ADDITION, THE TREASURER REVIEWS THE ACCOUNTING AND TAX RETURN. |
| FORM 990, PAGE 6, PART VI, LINE 12C | CONFLICT OF INTEREST POLICY IS CIRCULATED TO THE BOARD ANNUALLY AND EACH MEMBER MUST SIGN AN ACKNOWLEDGEMENT THAT THEY HAVE READ AND UNDERSTAND IT. THE EXECUTIVE COMMITTEE MUST APPROVE ALL CONTRACTS PRIOR TO EXECUTION. |
| FORM 990, PAGE 6, PART VI, LINE 18 | FORM 990 AND FORM 1023 ARE AVAILABLE UPON REQUEST. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST IN ADDITION TO BEING AVAILABLE ON GUIDESTAR.ORG. |
| FORM 990, PART XI, LINE 9 | ROUNDING -2 |
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