Arizona Community Tree Council

Nonprofit profile at a glance

EIN
860693339
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Gilbert, AZ, USA
Phone
6023543023
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Forest Conservation

Reported finances

Revenue
$702,893
Expenses
$672,338
Assets
$86,323
Liabilities
$23,880

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • CHRISTINA CLOER (PRESIDENT)
  • BEVERLY BABB (EXECUTIVE DIRECTOR)

People named in this filing

  • CHRISTINA CLOER (PRESIDENT)
  • JUSTIN MENZEL (TREASURER)
  • CINDY MOSS (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our work brings the right trees to the right places for the benefit of people and the environment. Our programs bring together communities to encourage green spaces, urban forests, and great neighborhoods with shade and other benefits. We love Arizona and work together with volunteers, partners, and businesses to make our community enjoyable.

What it reported doing in 2024

Arizona community tree council actc is a state-wide nonprofit organization dedicated to the education and safety of Arizona arborists, tree workers and tree professionals. In 2024, actc programs provided professional development training to 1000 participants, including those from twenty-seven local municipalities and three state of Arizona offices. Actc provides the means for tree professionals to earn certification and maintain certifications with courses offered in english and spanish. Actc attended tribal events providing information on native trees to tribal lands and youth education. Actc programs allow tree professionals to stay connected to advancements and trends in their profession and network with colleagues and professionals in a community dedicated to keeping urban forests healthy and alive. The actc website is a resource for both tree professionals and the general public. Actc hosts pop-up events to address urgent threats to Arizona trees and an annual tree festival and climbing championship.

Operating model

Revenue model
Grant-funded. 65% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.1%; rating input score 89
  • Program expense ratio: 92.8%; rating input score 93
  • Fundraising efficiency: $27.35 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.3%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 19% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 89.1% of revenue deployed · 92.8% of spending went to programs
  • Governance: 22 of 22 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $624K in reported program spending
  • Leadership: top reported pay $0 · 25 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.