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Friends of Trees

EIN 93-0999999 · Portland, OR

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

LegitimacyPassesRegistration and standingFinancial healthFair65 out of 100GovernanceGood70 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO BRING PEOPLE TOGETHER TO PLANT, CARE FOR, AND LEARN ABOUT TREES AND GREEN SPACES IN PACIFIC NORTHWEST COMMUNITIES.

Income
$4.4 million
Spending
$4.3 million
Spent on programs
79%
Reserves
0.6 months of spending
Largest source of income
government grants, 62%
Employees
37
Volunteers
4,684
Highest pay
$109,779, executive dir.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 65 out of 100. Higher than 30% of charities in its peer group (environment, $1m to $10m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.6 months of spending.

  • Debt

    16 of 20

    It owes 28% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 2% of income.

  • Income trend

    15 of 15

    Income rose 65% on the year before.

  • Spending floor

    15 of 15

    79% of spending went to programs and raising each dollar of donations cost 10 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 70 out of 100. Higher than 14% of charities in its peer group (environment, $1m to $10m).

  • Independent board

    25 of 25

    8 of 8 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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

    0 of 15

    Its accounts were not audited or reviewed 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 August 31, 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 (5)
  1. $1.5 million spent. NEIGHBORHOOD TREES PROGRAM (NT) - EMPOWERING COMMUNITY MEMBERS AND VOLUNTEERS TO PLANT AND CARE FOR STREET, YARD, AND PARK TREES IN NEIGHBORHOODS, WITH A FOCUS ON UNDERSERVED AND LOW-CANOPY AREAS IN CLACKAMAS, MARION, MULTNOMAH, AND WASHINGTON COUNTIES IN OREGON, AS WELL AS CLARK COUNTY, WASHINGTON. DURING THE 2024-25 SEASON, THE PROGRAM SUCCESSFULLY PLANTED 2,020 STREET, YARD, AND PARK TREES, SUCCESSFULLY PRUNED HUNDREDS OF TREES, AND SUPPORTED THE CARE AND ESTABLISHMENT OF THOUSANDS OF YOUNG TREES. THE NEIGHBORHOOD TREES PROGRAM COLLABORATES EXTENSIVELY WITH MUNICIPAL AND COMMUNITY PARTNERS TO ACHIEVE ITS GOALS.
  2. $971,740 spent. ADULT URBAN FORESTRY TRAINING PROGRAM (AUF) - WORKFORCE DEVELOPMENT PROGRAM SERVING THE PORTLAND-METRO REGION. PROVIDES 5-10 WEEKS OF PAID TRAINING IN WHICH PARTICIPANTS FROM HISTORICALLY UNDERREPRESENTED COMMUNITIES LEARN ABOUT URBAN FORESTRY AND RESTORATION, FOLLOWED BY A PAID INTERNSHIP WITH A LOCAL ORGANIZATION OR AGENCY. FOT AND OUR PARTNERS ACCOMPLISH THIS THROUGH CLASSROOM EDUCATION, PROFESSIONAL NETWORKING, AND INCREASING ACCESS TO A CAREER PATH IN THE ENVIRONMENTAL FIELD. FRIENDS OF TREES RECOGNIZES THAT NOT EVERYONE HAS EQUAL ACCESS TO THE BENEFIT OF TREES AND HEALTHY GREEN SPACES. AS A COMMUNITY DRIVEN ORGANIZATION FOT FOSTERS AN ATMOSPHERE OF INCLUSION AND SUPPORT, AND STRIVES TO BUILD PLACES THAT ARE SAFER AND HEALTHIER FOR ALL. THIS IS ACCOMPLISHED THROUGH AUTHENTIC COMMUNITY CONVERSATION; UNIQUE PARTNERSHIPS; RELEVANT PROGRAMMING; AND ATTRACTING AND RETAINING DIVERSE STAFF AND SUPPORTERS.
  3. $450,991 spent. GREENSPACE PROGRAM (GS) - FOCUSING ON NATURAL AREA RESTORATION AND GREEN SPACE PLANTING THROUGH COMMUNITY VOLUNTEERS, THIS PROGRAM PLANTED OVER 32,000 NATIVE TREES AND SHRUBS DURING THE 2024-25 PLANTING SEASON ACROSS CLACKAMAS, MARION, MULTNOMAH, AND WASHINGTON COUNTIES IN OREGON. THEY ALSO DISTRIBUTED MANY HUNDREDS OF NATIVE TREES, SHRUBS, AND PLANTS. THIS PROGRAM ALSO SERVES AS THE HUB FOR K-12 ENVIRONMENTAL EDUCATION, HIGH SCHOOL INTERNSHIPS, AND ADULT WORKFORCE TRAINING OPPORTUNITIES.THE GREENSPACE PROGRAM COLLABORATES EXTENSIVELY WITH MUNICIPALITIES, SCHOOLS, AND NONPROFIT/COMMUNITY ORGANIZATIONS TO ACHIEVE ITS MISSION.
  4. $325,454 spent. EUGENE-SPRINGFIELD PROGRAM - WORKING IN LANE COUNTY, THIS PROGRAM FOCUSES ON: 1) EMPOWERING COMMUNITY VOLUNTEERS TO PLANT STREET, YARD, AND PARK TREES, WITH AN EMPHASIS ON UNDERSERVED AND LOW-CANOPY AREAS. DURING THE 2024-25 SEASON, THE PROGRAM SUCCESSFULLY PLANTED 330 STREET, YARD, AND PARK TREES, PRUNED 215 STREET TREES, AND SUPPORTED THE CARE AND ESTABLISHMENT OF HUNDREDS OF YOUNG TREES. 2) GREEN SPACE PLANTING THROUGH COMMUNITY VOLUNTEERS. DURING THE 2024-2025 PLANTING SEASON, THIS PROGRAM PLANTED OVER 245 NATIVE TREES, SHRUBS AND PLANTS. 3) THIS PROGRAM PARTNERS WITH LOCAL MUNICIPALITIES, SCHOOLS, AND COMMUNITY ORGANIZATIONS TO MAINTAIN THE HEALTH OF PREVIOUSLY PLANTED YOUNG TREES.
  5. $167,706 spent. VOLUNTEER & OUTREACH PROGRAM (VOP) - COMMUNITY OUTREACH AND EDUCATION ARE CENTRAL TO FOTS MISSION AND PROGRAMMING. THROUGH A NETWORK OF INDIVIDUALS, BUSINESSES, SCHOOLS, ORGANIZATIONS, AND FOUNDATIONS, FRIENDS OF TREES ENGAGES IN OUTREACH TO RECRUIT VOLUNTEERS AND TREE RECIPIENTS, FOSTER COMMUNITY PARTNERSHIPS TO BETTER SUPPORT UNDERSERVED COMMUNITIES, AND RAISE AWARENESS ABOUT THE CRITICAL ROLE OF TREES AND NATURAL AREAS IN BUILDING A HEALTHY COMMUNITY. THIS WORK ALSO HIGHLIGHTS TREES AS ONE OF THE MOST EFFECTIVE TOOLS IN COMBATING CLIMATE CHANGE.

Source: Form 990 for the year ending August 31, 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 August 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 October 1994.

    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.