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National Arbor Day Foundation

EIN 23-7169265 · Lincoln, NE

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood89 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE PURPOSE OF THE CORPORATION SHALL BE TO ENGAGE IN EDUCATIONAL AND CHARITABLE ACTIVITIES INCLUDING OFFICALLY PROMOTING THE ANNUAL OBSERVANCE OF ARBOR DAY, INSPIRING PEOPLE TO PLANT, NURTURE, AND CELEBRATE TREES, STIMULATING A WORLD-WIDE PROGRAM OF TREE AND HORTICULTURAL PLANTING AND CARE, ADVANCING NATURE EDUCATION AND ENVIRONMENTAL EDUCATION, AND MAINTAINING ARBOR DAY FARM, THE ESTATE OF ARBOR DAY'S FOUNDER, J. STERLING MORTON.

Income
$111.9 million
Spending
$104.5 million
Spent on programs
68%
Reserves
8.2 months of spending
Largest source of income
donations and private grants, 67%
Employees
657
Volunteers
1
Highest pay
$517,147, chief executive officer

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 89 out of 100. Higher than 89% of charities in its peer group (environment, over $100m).

  • Reserves

    28 of 35

    Spendable reserves would cover 8.2 months of spending.

  • Debt

    16 of 20

    It owes 20% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 7% of income.

  • Income trend

    15 of 15

    Income rose 13% on the year before.

  • Spending floor

    15 of 15

    68% of spending went to programs and raising each dollar of donations cost 24 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 16% of charities in its peer group (environment, over $100m).

  • Independent board

    25 of 25

    12 of 12 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (6)
  1. $50.4 million spent. TREES FOR AMERICA - THE FOUNDATION'S SIGNATURE PROGRAM DISTRIBUTES MILLIONS OF TREES EACH YEAR ACROSS AMERICA, HELPS REPLANT FORESTS, AND TEACHES THE IMPORTANCE OF TREES.
  2. $15.8 million spent. ARBOR DAY FARM - THIS NATIONAL HISTORIC LANDMARK IS HOME TO LIED LODGE, INNOVATIVE CONSERVATION DEMONSTRATIONS, AND THE ARBOR DAY FARM TREE ADVENTURE.
  3. $1.9 million spent. TREE CITY USA - THE TREE CITY USA PROGRAM, SINCE 1976, HAS STRENGTHENED AND ENCOURAGED COMMUNITIES TO DEVELOP AND MAINTAIN SUCCESSFUL COMMUNITY FORESTRY PROGRAMS. THE STRONG PARTNERSHIP BETWEEN THE USDA FOREST SERVICE'S URBAN AND COMMUNITY FORESTRY (USFS) PROGRAM, THE NATIONAL ASSOCIATION OF STATE FORESTERS (NASF), AND THE ARBOR DAY FOUNDATION ALLOWS THE ORGANIZATIONS TO LEVERAGE RESOURCES AND EXPERTISE FOR THE BETTERMENT OF COMMUNITY FORESTS THROUGHOUT THE COUNTRY.
  4. $1.8 million spent. ARBOR DAY/YOUTH EDUCATION - THE FOUNDATION PROMOTES ARBOR DAY, AMERICA'S OLDEST ENVIRONMENTAL HOLIDAY, AND OFFERS NATURE EDUCATION PROGRAMS TO RECONNECT CHILDREN WITH NATURE TO INSPIRE THE NEXT GENERATION OF TREE PLANTERS AND ENVIRONMENTAL STEWARDS.
  5. $1.6 million spent. CONFERENCE PROGRAMS
  6. $85,571 spent. RAIN FOREST RESCUE - VARIOUS ACTIVITIES THAT SUPPORT LOCAL PARTNERS AND COMMUNITIES IN THEIR EFFORTS TO PROTECT, SUSTAIN, AND RESTORE TROPICAL RAIN FORESTS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 1972.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.