The Tree Farm Management Group Corporation

Nonprofit profile at a glance

EIN
300093292
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Essex Junction, VT, USA
Phone
8028597013
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parks and Playgrounds

Official website

Reported finances

Revenue
$262,747
Expenses
$228,707
Assets
$91,550
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Aaron Stewart (President)
  • James Goudie (Vice President)

People named in this filing

  • Aaron Stewart (President)
  • James Goudie (Vice President)
  • Giles Willey (Treasurer)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The principal purpose of the organization is to facilitate the development and management of a public recreational facility for children and adults in the Chittenden County region of Vermont on a site known as the "Tree Farm."

What it reported doing in 2025

Provide local youth with access to recreational athletic fields for soccer, lacrosse, field hockey, ultimate frisbee, rugby, cross-country races, and youth football. With the Tree Farms proximity to local schools, the Tree Farm is available for school-related programs and activities, including high school playoff tournaments, after-school programs, and other similar activities.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87%; rating input score 87
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 19.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 22.7% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 45.7% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 87% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $229K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.