TREE ACADEMY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- TREE ACADEMY (EIN 32-0472081)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-11
- IRS object ID
- 202611319349304196
- Schema version
- 2024v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-11T13:34:29-07:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 472370837 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Artesian CPA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4915 Easley Rd | AddressLine1Txt |
| City | Golden | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80403 | 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 | 320472081 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TREE ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 2026-05-09 | 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 | CRAIG DENLINGER | PreparerPersonNm |
| PTIN | P01063062 | PTIN |
| Phone | 3038233220 | PhoneNum |
| Preparation | 2026-05-09 | 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 | 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 | $3,632,060 | 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 | 24 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $78,236 | PYContributionsGrantsAmt |
| CY Contributions Grants | $452,116 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,694,020 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,841,115 | CYProgramServiceRevenueAmt |
| PY Investment Income | $34,420 | PYInvestmentIncomeAmt |
| CY Investment Income | $33 | CYInvestmentIncomeAmt |
| PY Other Revenue | $632,588 | PYOtherRevenueAmt |
| CY Other Revenue | $338,796 | CYOtherRevenueAmt |
| PY Total Revenue | $3,439,264 | PYTotalRevenueAmt |
| CY Total Revenue | $3,632,060 | 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 | $2,075,926 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,926,653 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $120,245 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,618,686 | PYOtherExpensesAmt |
| CY Other Expenses | $1,520,497 | CYOtherExpensesAmt |
| PY Total Expenses | $3,694,612 | PYTotalExpensesAmt |
| CY Total Expenses | $3,447,150 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$255,348 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $184,910 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,536,665 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,538,277 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,163,637 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,933,643 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$626,972 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$395,366 | 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 | $2,115,247 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | A PRIVATE, NON-PROFIT SCHOOL FOR GRADES 6 TO 12, OFFERING A SUPERLATIVE EDUCATION TO A DIVERSE POPULATION | Desc |
| Total Program Service Expenses | $2,115,247 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 24 | 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 |
| 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 TRANCHI 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 | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Amanda Enclade | ||||||
| Chair | 1.00 | Yes (X) | Yes (X) | $24,000 | $0 | $0 |
| Paul Cummins | ||||||
| Co-Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Bill Leyhe | ||||||
| Treasurer | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Matt Pascarella | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Vicki Kennedy | ||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kimberly Brooks | ||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Chikara Kuruhashi | ||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Katey Sagal | ||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Doug Knoll | ||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Anna Waronker | ||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Chrishaunda Lee Perez | ||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Karla Lindeman | ||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Trevor Hill | ||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Dan Bucatinsky | ||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Cindy Becker | ||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $24,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $452,116 | AllOtherContributionsAmt |
| Total Contributions | $452,116 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tuition and Fee Income | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $2,841,115 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,841,115 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $33 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Earned Income Credit | 900099 | $328,762 | $328,762 | $0 | $0 |
| Other income | 900099 | $10,034 | $10,034 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $338,796 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,632,060 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,179,911 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $33 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,000 | TotalAmt |
| Program Services | $60,000 | ProgramServicesAmt |
| Management And General | $75,000 | ManagementAndGeneralAmt |
| Fundraising | $15,000 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,517,155 | TotalAmt |
| Program Services | $1,272,612 | ProgramServicesAmt |
| Management And General | $179,358 | ManagementAndGeneralAmt |
| Fundraising | $65,185 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,374 | TotalAmt |
| Program Services | $105,099 | ProgramServicesAmt |
| Management And General | $19,706 | ManagementAndGeneralAmt |
| Fundraising | $6,569 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,124 | TotalAmt |
| Program Services | $102,499 | ProgramServicesAmt |
| Management And General | $19,219 | ManagementAndGeneralAmt |
| Fundraising | $6,406 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,547 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $94,547 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,659 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $76,659 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,477 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $262,477 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,267 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $3,267 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $521,939 | TotalAmt |
| Program Services | $469,745 | ProgramServicesAmt |
| Management And General | $26,097 | ManagementAndGeneralAmt |
| Fundraising | $26,097 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,003 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $1,003 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,343 | TotalAmt |
| Program Services | $15,326 | ProgramServicesAmt |
| Management And General | $21,017 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,615 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $102,615 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Educational program expenses | $89,966 | $89,966 | $0 | $0 |
| Bad debt expense | $142,295 | $0 | $142,295 | $0 |
| Facility labor expense | $66,848 | $0 | $66,848 | $0 |
| Security expense | $46,435 | $0 | $46,435 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,103 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $75,115 | ManagementAndGeneralAmt |
| Fundraising | $988 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,447,150 | TotalAmt |
| Program Services | $2,115,247 | ProgramServicesAmt |
| Management And General | $1,211,658 | ManagementAndGeneralAmt |
| Fundraising | $120,245 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421,331 | BOYAmt |
| EOY | $901,482 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,110 | BOYAmt |
| EOY | $105,194 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $15,420 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $253,902 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $137,548 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $142,640 | BOYAmt |
| EOY | $116,354 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,904,584 | BOYAmt |
| EOY | $1,399,827 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,536,665 | BOYAmt |
| EOY | $2,538,277 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,288 | BOYAmt |
| EOY | $320,991 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,114,790 | BOYAmt |
| EOY | $1,093,584 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,907,559 | BOYAmt |
| EOY | $1,519,068 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,163,637 | BOYAmt |
| EOY | $2,933,643 | 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 | -$626,972 | BOYAmt |
| EOY | -$395,366 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$626,972 | BOYAmt |
| EOY | -$395,366 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,536,665 | BOYAmt |
| EOY | $2,538,277 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $184,910 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $46,696 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
| Other Support Sum | $0 | OtherSupportSumAmt |
| Public Support CY170 | 0 | PublicSupportCY170Pct |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $155,680 | OtherCostOrOtherBasisAmt |
| Depreciation | $78,523 | DepreciationAmt |
| Book Value | $77,157 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $40,369 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,704 | DepreciationAmt |
| Book Value | $20,665 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $57,853 | OtherCostOrOtherBasisAmt |
| Depreciation | $39,321 | DepreciationAmt |
| Book Value | $18,532 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $116,354 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Operating lease right of use asset, net | $1,345,348 |
| Finance lease right of use asset, net | $21,479 |
| Security deposit | $33,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,399,827 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Operating lease liability, current | $385,400 |
| Operating lease liability, non-current | $1,113,726 |
| Finance lease liability, current | $6,416 |
| Finance lease liability, non-current | $13,526 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,519,068 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,632,060 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $3,632,060 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $3,632,060 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,371,331 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $3,371,331 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $3,371,331 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt X, Line 2 | The Organization is a notforprofit 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 Organizations returns are subject to examination by federal and state taxing authorities, generally for three years after they are filed. The open years are: 20 |
| Pt X, Line 2 | The Organization is a notforprofit 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 Organizations returns are subject to examination by federal and state taxing authorities, generally for three years after they are filed. The open years are: 2025, 2024 and 2023. |
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 | 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 nonprofit school with a customized academic approach. We provide both small class and individual collegepreparatory 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 studentcentered, 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 (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 11b | 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. |
| Pt VI, 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. |
| Pt VI, Line 19 | How does the Organization make its governing documents, conflicts of interest policy and financial documents available to the public during the year: all are available upon request. |
| Pt VI, 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. |
| Pt VI, Line 8b | The Organization documents all minutes. |
| Pt VI, Line 15a | 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. |
Comments