﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-22T12:38:50-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>882802798</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FORGE FINANCIAL &amp; MANAGEMENT CONSULTING</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1245 JORDAN CREEK PKWY STE 100</AddressLine1Txt>
        <CityNm>WEST DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>502662343</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>421419181</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TREES FOREVER INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>TREE</BusinessNameControlTxt>
      <PhoneNum>3193730650</PhoneNum>
      <USAddress>
        <AddressLine1Txt>80 W 8TH AVE</AddressLine1Txt>
        <CityNm>MARION</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52302</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHELLE BEISKER</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <PhoneNum>3193730650</PhoneNum>
      <SignatureDt>2025-07-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROSS VANLAAR CPA</PreparerPersonNm>
      <PTIN>P01532250</PTIN>
      <PhoneNum>5156203050</PhoneNum>
      <PreparationDt>2025-07-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc6">
      <PrincipalOfficerNm>MICHELLE BEISKER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>80 W 8TH AVE</AddressLine1Txt>
        <CityNm>MARION</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52302</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>3527055</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.TREESFOREVER.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1989</FormationYr>
      <LegalDomicileStateCd>IA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TREES FOREVER MISSION IS TO PLANT AND CARE FOR TREES AND THE ENVIRONMENT BY EMPOWERING PEOPLE, BUILDING COMMUNITY, AND PROMOTING STEWARDSHIP.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>17</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>17</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>93</TotalEmployeeCnt>
      <TotalVolunteersCnt>5373</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>1967638</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1842998</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1238864</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1671197</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>1957</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>12860</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>629</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>3209088</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>3527055</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>800649</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>682008</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1702759</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1796010</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>235101</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1313019</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1157397</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>3816427</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>3635415</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-607339</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-108360</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>4354961</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>4101088</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1225814</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1077286</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>3129147</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3023802</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TREES FOREVER MISSION IS TO PLANT AND CARE FOR TREES AND THE ENVIRONMENT BY EMPOWERING PEOPLE, BUILDING COMMUNITY AND PROMOTING STEWARDSHIP. OUR PHILOSOPHY HAS ALWAYS BEEN TO INVOLVE PEOPLE IN PROJECTS THAT EDUCATE THEM IN WAYS THAT ENSURE LONG TERM SUSTAINABILITY. FOR EXAMPLE, TREES PLANTED IN PARTICIPATING COMMUNITIES HAVE A SURVIVAL RATE OF 91%. TREES FOREVER ACHIEVES THIS THROUGH CUTTING-EDGE PROGRAMS AND INNOVATIVE PRACTICES. OUR TRAINED AND EXPERIENCED STAFF ASSISTS AND ENGAGES AN AVERAGE OF 7,000 VOLUNTEERS, COMMUNITY LEADERS AND LANDOWNERS ACROSS IOWA AND ILLINOIS WITH THOUSANDS OF PLANTING PROJECTS EACH YEAR. WE DO THIS BY ENGAGING VOLUNTEERS IN THOROUGH PLANNING PROCESSES THAT RESULT IN PROJECTS WITH THE BEST CHANCE FOR SUCCESS, BY PROVIDING FRIENDLY AND KNOWLEDGEABLE ASSISTANCE TO COMMUNITY VOLUNTEERS AND LEADERS WHO ARE INTERESTED IN PLANTING AND CARING FOR TREES AND NATURAL AREAS, AND BY WORKING WITH RURAL LANDOWNERS WHO ARE COMMITTED TO PLANTING STRIPS OF LAND WITH NATIVE</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>2645330</ExpenseAmt>
      <GrantAmt>680008</GrantAmt>
      <RevenueAmt>720347</RevenueAmt>
      <Desc>GROWING COMMUNITY FORESTS: TREES FOREVER HELPS COMMUNITIES GROW AND CARE FOR THEIR COMMUNITY FORESTS BY PROVIDING GRANT FUNDING WITH FRIENDLY AND KNOWLEDGEABLE ASSISTANCE TO VOLUNTEERS AND LEADERS WHO ARE INTERESTED IN PLANTING AND CARING FOR TREES AND NATURAL AREAS. TREES FOREVER PROVIDES ASSISTANCE WITH DISASTER PREPAREDNESS PLANNING AND RECOVERY. THE MASSIVE RECOVERY EFFORT THAT BEGAN AFTER THE AUGUST 2020 DERECHO THAT STRUCK IOWA AND ILLINOIS CONTINUED IN 2024. 6,160 TREES HAVE BEEN PLANTED ON STREET RIGHTS-OF-WAY AND IN PARKS IN THE CITY OF CEDAR RAPIDS SINCE THE DERECHO. MORE THAN 13,000 AFFORDABLE TREES HAVE BEEN DISTRIBUTED TO RESIDENTS FOR PRIVATE LAND REPLANTING. EDUCATION AND VOLUNTEER OUTREACH PROGRAMS ARE ALSO PROGRESSING. TREES FOREVER PLANTED APPROXIMATELY ANOTHER 2,480 TREES IN THE CITY OF DES MOINES IN 2024. TREES FOREVER WILL CONTINUE TO LEAD THE REPLANTING EFFORT, PARTICULARLY IN CEDAR RAPIDS, THE CITY WITH THE GREATEST NUMBER OF TREE LOSS AND DAMAGE. TREES FOREVER IS HELPING PREPARE TEENAGERS IN IOWA FOR THE FUTURE WORKFORCE THROUGH GROWING FUTURES. THROUGH THIS YOUTH EMPLOYMENT PROGRAM, HIGH SCHOOL STUDENTS IN DES MOINES AND CEDAR RAPIDS ARE HIRED TO PLANT AND CARE FOR PUBLIC TREES. IN 2024, A TOTAL OF 79 STUDENTS WERE HIRED WITH 44 STUDENTS RETURNING FOR CONSECUTIVE SEASONS. THEY PLANTED 3,482 TREES, WATERED 60,449 TIMES, AND PROVIDED MAINTENANCE TO NUMEROUS TREES AS NEEDED WHILE ALSO RECEIVING VALUABLE TRAINING AND ENHANCING THEIR WORKPLACE READINESS. TREES FOREVER ALSO PROVIDES GRANT FUNDING TO ENCOURAGE COMMUNITY FOREST IMPROVEMENT: IN 2024, 120 PROJECTS WERE AWARDED FUNDING IN COMMUNITIES TO PLANT TREES. OVERALL, MORE THAN 9,100 TREES WERE PLANTED IN COMMUNITY FORESTS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>56800</ExpenseAmt>
        <Desc>IN 2024 TREES FOREVER EDUCATED PEOPLE OF ALL AGES TO CARE FOR TREES: TREES FOREVER PROVIDES INFORMATIVE PROGRAMS AND HANDS-ON LEARNING EXPERIENCES THAT BUILD PARTICIPANTS' KNOWLEDGE OF TREE CARE, ENVIRONMENTAL STEWARDSHIP, AND CONSERVATION. IN 2024 THROUGH THE STEWARDS OF THE BEAUTIFUL LAND PROGRAM (SOBL) WITH THE IOWA DOT, TREES FOREVER HOSTED WEBINARS THAT ENGAGED OVER 500 PARTICIPANTS ON VARIOUS TOPICS RELATED TO CONSERVATION AND TREE PLANTING AND CARE. ALSO, THROUGH THE STEWARDS OF THE BEAUTIFUL LAND EDUCATIONAL PROGRAM, VARIOUS HANDS-ON FIELD DAYS INCLUDED PLANT AND TREE ID, SEED HARVEST, PRAIRIE WALKS AND PLANTING EVENTS THAT ENGAGED MORE THAN 300 VOLUNTEERS/PARTICIPANTS. ANOTHER PROGRAM THAT IS ALSO PART OF STEWARDS OF THE BEAUTIFUL LAND, IS THE LIVING ROADWAY TRUST FUND COMMUNITY ASSISTANCE PROGRAM WITH THE IOWA DOT. NEARLY 40 EVENTS AND ACTIVITIES ACROSS THE STATE OF IOWA WERE ATTENDED BY STAFF TO PRESENT, EDUCATE AND PROVIDE INFORMATION THAT IS AVAILABLE ON CONSERVATION PRACTICES AND URBAN FORESTRY TO OVER 2,000 STUDENTS &amp; ADULTS. NOT TO MENTION CITY MUNICIPALITIES THAT WERE VISITED BY TREES FOREVER FIELD COORDINATORS IN PERSON ACROSS IOWA WITH THAT RECEIVE THE SAME INFORMATION . FINALLY, MORE THAN 230 PEOPLE ATTENDED THE TREEKEEPERS PROGRAM ONLINE AND INPERSON IN IOWA AND ILLINOIS. THE TREEKEEPER PROGRAM TRAINS AND EDUCATES VOLUNTEERS TO SUPPORT URBAN FORESTRY IN THEIR HOMETOWNS. 16 PEOPLE GRADUATED FROM THE IN PERSON EDUCATIONAL TRAININGS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>5120</ExpenseAmt>
        <GrantAmt>2000</GrantAmt>
        <RevenueAmt>487296</RevenueAmt>
        <Desc>PLANTING A HEALTHIER ENVIRONMENT: TREES FOREVER WORKS WITH LANDOWERS WHO ARE COMMITTED TO PLANTING NATIVE TREES AND PRAIRIE PLANT SPECIES TO CARRY OUT CONSERVATION PRACTICES AND PROMOTE LAND STEWARDSHIP TO REDUCE SOIL EROSION, IMPROVE WATER AND SOIL QUALITY AND PROVIDE WILDLIFE AND POLLINATOR HABITAT. DURING 2023, 21 ACRES OF BUFFERS AND CONSERVATION PLANTINGS WERE FUNDED, WITH 1,133 TREES, SEEDLINGS AND SHRUBS, AND 5 LBS OF PRAIRIE SEED PLANTED WITH OUR GUIDANCE. THERE IS NO UPDATE FOR 2024 AS THIS PROGRAM IS ONHOLD, ALTHOUGH THERE IS 3 PROJECTS THAT HAVE BEEN AWARDED FUNDING IN 2022.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>441154</ExpenseAmt>
        <RevenueAmt>463554</RevenueAmt>
        <Desc>LANDSCAPING ROADS &amp; TRAILS: TREES FOREVER WORKS WITH VOLUNTEERS AND LEADERS TO MAKE OUR COMMUNITIES BETTER PLACES FOR CURRENT AND FOR FUTURE GENERATIONS. WE DO THIS BY LEADING PLANNING THAT RESULTS IN SUCCESSFUL PROJECTS. IN 2024, 10 COMMUNITIES PARTICIPATED IN THE VISIONING PROCESS AND MORE THAN 1,121 VOLUNTEERS PARTICIPATED WITH NEARLY 1,700 VOLUNTEER HOURS WERE LOGGED.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>441154</TotalOtherProgSrvcExpenseAmt>
      <TotalOtherProgSrvcRevenueAmt>463554</TotalOtherProgSrvcRevenueAmt>
      <TotalProgramServiceExpensesAmt>3148404</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc8">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc3">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentId="RetDoc3">true</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc3">false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">true</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">true</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">true</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc5">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc5">false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc7">false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc7">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc7">false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc7">false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>6</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>93</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>17</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>17</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>MICHELLE BEISKER</PersonNm>
        <PhoneNum>3193730650</PhoneNum>
        <USAddress>
          <AddressLine1Txt>80 W 8TH AVE</AddressLine1Txt>
          <CityNm>MARION</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52302</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHELLE BEISKER</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>103921</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>7432</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFF JENSEN</PersonNm>
        <TitleTxt>STAFF REP</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>81800</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>5877</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEB POWERS LEFT MAY 2024</PersonNm>
        <TitleTxt>INTERIM CEO</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>64798</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>4392</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>EMILY EHLEY</PersonNm>
        <TitleTxt>STAFF REP</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>53926</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>5182</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAN WASHBURN</PersonNm>
        <TitleTxt>CSFO</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>5417</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>217</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALEX GANSEN JOINED 12024</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANGELA FUNK JOINED 12024</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BEN CURTIS JOINED 12024</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOE RAZO JOINED 12024</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PETE HAMMELL JOINED 12024</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS HENSLEY LEFT MAY 2024</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHUCK SPENCER LEFT MAY 2024</PersonNm>
        <TitleTxt>FORMER VICE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVE BLANKENSHIP LEFT MAY 2024</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DOUG BOE LEFT MAY 2024</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT PACKARD LEFT MAY 2024</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERI GIBSON LEFT MAY 2024</PersonNm>
        <TitleTxt>PAST CHAIR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOM HADDEN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LARRY JAMES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NANCY LYNK</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LYNN MANTERNACH</PersonNm>
        <TitleTxt>PAST CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GALE MOTE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ASHLEY NOLAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BARRY SACKETT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBIN SEMPF</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BILL STAMATS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GRANT THOMPSON</PersonNm>
        <TitleTxt>VICE CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAN THROPE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARGO UNDERWOOD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>309862</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>23100</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>1147877</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>695121</AllOtherContributionsAmt>
      <TotalContributionsAmt>1842998</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM GRANT REVENUE</Desc>
        <BusinessCd>110000</BusinessCd>
        <TotalRevenueColumnAmt>1335918</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1335918</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM ADMIN FEES (PLUS)</Desc>
        <BusinessCd>110000</BusinessCd>
        <TotalRevenueColumnAmt>335279</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>335279</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1671197</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>12860</TotalRevenueColumnAmt>
        <ExclusionAmt>12860</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>3527055</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1671197</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>12860</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>682008</TotalAmt>
        <ProgramServicesAmt>682008</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>332960</TotalAmt>
        <ProgramServicesAmt>143591</ProgramServicesAmt>
        <ManagementAndGeneralAmt>150985</ManagementAndGeneralAmt>
        <FundraisingAmt>38384</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1333730</TotalAmt>
        <ProgramServicesAmt>1247414</ProgramServicesAmt>
        <FundraisingAmt>86316</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>129320</TotalAmt>
        <ProgramServicesAmt>107929</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7803</ManagementAndGeneralAmt>
        <FundraisingAmt>13588</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>161440</TotalAmt>
        <ProgramServicesAmt>109042</ProgramServicesAmt>
        <ManagementAndGeneralAmt>31996</ManagementAndGeneralAmt>
        <FundraisingAmt>20402</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>11684</TotalAmt>
        <ProgramServicesAmt>7891</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2316</ManagementAndGeneralAmt>
        <FundraisingAmt>1477</FundraisingAmt>
      </FeesForServicesLobbyingGrp>
      <AdvertisingGrp>
        <TotalAmt>27593</TotalAmt>
        <ProgramServicesAmt>16819</ProgramServicesAmt>
        <ManagementAndGeneralAmt>168</ManagementAndGeneralAmt>
        <FundraisingAmt>10606</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>392947</TotalAmt>
        <ProgramServicesAmt>365319</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15762</ManagementAndGeneralAmt>
        <FundraisingAmt>11866</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>60578</TotalAmt>
        <ProgramServicesAmt>50401</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7614</ManagementAndGeneralAmt>
        <FundraisingAmt>2563</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>73108</TotalAmt>
        <ProgramServicesAmt>68702</ProgramServicesAmt>
        <ManagementAndGeneralAmt>988</ManagementAndGeneralAmt>
        <FundraisingAmt>3418</FundraisingAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>50446</TotalAmt>
        <ProgramServicesAmt>39587</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1875</ManagementAndGeneralAmt>
        <FundraisingAmt>8984</FundraisingAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>93999</TotalAmt>
        <ProgramServicesAmt>66504</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20571</ManagementAndGeneralAmt>
        <FundraisingAmt>6924</FundraisingAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>CONTRACT LABOR</Desc>
        <TotalAmt>219027</TotalAmt>
        <ProgramServicesAmt>190858</ProgramServicesAmt>
        <ManagementAndGeneralAmt>133</ManagementAndGeneralAmt>
        <FundraisingAmt>28036</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISC. COSTS</Desc>
        <TotalAmt>57261</TotalAmt>
        <ProgramServicesAmt>44300</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10745</ManagementAndGeneralAmt>
        <FundraisingAmt>2216</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FURNITURE &amp; EQUIPMENT</Desc>
        <TotalAmt>6299</TotalAmt>
        <ProgramServicesAmt>5906</ProgramServicesAmt>
        <ManagementAndGeneralAmt>294</ManagementAndGeneralAmt>
        <FundraisingAmt>99</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>IN-KIND EXPENSES</Desc>
        <TotalAmt>3015</TotalAmt>
        <ProgramServicesAmt>2133</ProgramServicesAmt>
        <ManagementAndGeneralAmt>660</ManagementAndGeneralAmt>
        <FundraisingAmt>222</FundraisingAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>3635415</TotalAmt>
        <ProgramServicesAmt>3148404</ProgramServicesAmt>
        <ManagementAndGeneralAmt>251910</ManagementAndGeneralAmt>
        <FundraisingAmt>235101</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>1909103</BOYAmt>
        <EOYAmt>1425097</EOYAmt>
      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>1038775</BOYAmt>
        <EOYAmt>1401815</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>104354</BOYAmt>
        <EOYAmt>26071</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1676616</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>428511</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1302729</BOYAmt>
        <EOYAmt>1248105</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>4354961</BOYAmt>
        <EOYAmt>4101088</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>103081</BOYAmt>
        <EOYAmt>103153</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <GrantsPayableGrp>
        <BOYAmt>106782</BOYAmt>
        <EOYAmt>302689</EOYAmt>
      </GrantsPayableGrp>
      <DeferredRevenueGrp>
        <BOYAmt>42112</BOYAmt>
        <EOYAmt>18322</EOYAmt>
      </DeferredRevenueGrp>
      <EscrowAccountLiabilityGrp>
        <BOYAmt>23557</BOYAmt>
        <EOYAmt>15294</EOYAmt>
      </EscrowAccountLiabilityGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>276272</BOYAmt>
        <EOYAmt>255256</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>674010</BOYAmt>
        <EOYAmt>382572</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1225814</BOYAmt>
        <EOYAmt>1077286</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>699673</BOYAmt>
        <EOYAmt>953400</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>2429474</BOYAmt>
        <EOYAmt>2070402</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>3129147</BOYAmt>
        <EOYAmt>3023802</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>4354961</BOYAmt>
        <EOYAmt>4101088</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-108360</ReconcilationRevenueExpnssAmt>
      <DonatedServicesAndUseFcltsAmt>3015</DonatedServicesAndUseFcltsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>true</FederalGrantAuditPerformedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc8">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>1499938</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3172239</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4010861</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1967638</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1842998</CurrentTaxYearAmt>
        <TotalAmt>12493674</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>1499938</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3172239</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4010861</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1967638</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1842998</CurrentTaxYearAmt>
        <TotalAmt>12493674</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>580485</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>11913189</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1413</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>874</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1806</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1648</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12860</CurrentTaxYearAmt>
        <TotalAmt>18601</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>17526</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7451</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>618</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>629</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>26224</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>12538499</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>6199278</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.95010</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.94200</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER 26,224</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc3">
      <TotalDirectLobbyingGrp>
        <FilingOrganizationsTotalAmt>11683</FilingOrganizationsTotalAmt>
      </TotalDirectLobbyingGrp>
      <TotalLobbyingExpendGrp>
        <FilingOrganizationsTotalAmt>11683</FilingOrganizationsTotalAmt>
      </TotalLobbyingExpendGrp>
      <TotalExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>11683</FilingOrganizationsTotalAmt>
      </TotalExemptPurposeExpendGrp>
      <LobbyingNontaxableAmountGrp>
        <FilingOrganizationsTotalAmt>2337</FilingOrganizationsTotalAmt>
      </LobbyingNontaxableAmountGrp>
      <GrassrootsNontaxableGrp>
        <FilingOrganizationsTotalAmt>584</FilingOrganizationsTotalAmt>
      </GrassrootsNontaxableGrp>
      <TotLbbyExpendMnsLbbyngNonTxGrp>
        <FilingOrganizationsTotalAmt>9346</FilingOrganizationsTotalAmt>
      </TotLbbyExpendMnsLbbyngNonTxGrp>
      <Form4720FiledInd>false</Form4720FiledInd>
      <AvgLobbyingNontaxableAmountGrp>
        <CurrentYearMinus3Amt>1958</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>2756</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>3228</CurrentYearMinus1Amt>
        <CurrentYearAmt>2337</CurrentYearAmt>
        <TotalAmt>10279</TotalAmt>
      </AvgLobbyingNontaxableAmountGrp>
      <LobbyingCeilingAmt>15419</LobbyingCeilingAmt>
      <AvgTotalLobbyingExpendGrp>
        <CurrentYearMinus3Amt>9788</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>13778</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>16140</CurrentYearMinus1Amt>
        <CurrentYearAmt>11683</CurrentYearAmt>
        <TotalAmt>51389</TotalAmt>
      </AvgTotalLobbyingExpendGrp>
      <AvgGrassrootsNontaxableGrp>
        <CurrentYearMinus3Amt>490</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>689</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>807</CurrentYearMinus1Amt>
        <CurrentYearAmt>584</CurrentYearAmt>
        <TotalAmt>2570</TotalAmt>
      </AvgGrassrootsNontaxableGrp>
      <GrassrootsCeilingAmt>3855</GrassrootsCeilingAmt>
      <AvgGrassrootsLobbyingExpendGrp>
        <CurrentYearMinus3Amt>1468</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>1181</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>2421</CurrentYearMinus1Amt>
        <TotalAmt>5070</TotalAmt>
      </AvgGrassrootsLobbyingExpendGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART II-B, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>IN 2024, TREES FOREVER COORDINATED AND SUPPORTED THE COALITION FOR IOWA'S TREES AND FORESTS. IN PARTNERSHIP WITH THE OTHER COALITION MEMBERS, WE FUNDED A ADVOCACY CONSULTANT AT A TOTAL COMBIMED COST OF 7,500. TREES FOREVERS FUNDED 1,015.34 TO IOWA ENVIRONMENTAL COUNCIL. TREES FOREVER JOINED THE IOWA ENVIRONMENTAL COUNCIL FOR AN ENVIRONMENTAL CAPITOL DAY AND SERVED AS A SPONSOR FOR THAT EVENT. THIS DAY FOCUSED ON KEY TREE AND FOREST ISSUES THAT IMPACT THE STATE, AS WELL AS OTHER ENVIRONMENTAL PRIORITIES UNDER THE IOWA ENVIRONMENTAL COUNCIL. IN ADVANCE OF THE EVENT, WE COMMUNICATED WITH THE COALITION MEMBERS, MET WITH THE IEC, AND RECEIVED GUIDANCE ON CURRENT STATE BILLS FROM OUR CONSULTANT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc4">
      <AgentTrusteeEtcInd>false</AgentTrusteeEtcInd>
      <InclEscrowCustodialAcctLiabInd>true</InclEscrowCustodialAcctLiabInd>
      <ExplanationProvidedInd>X</ExplanationProvidedInd>
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>659341</BeginningYearBalanceAmt>
        <ContributionsAmt>17863</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>77683</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-4508</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>750379</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>549805</BeginningYearBalanceAmt>
        <ContributionsAmt>41749</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>69281</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-1494</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>659341</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>607476</BeginningYearBalanceAmt>
        <ContributionsAmt>30268</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-76060</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-11879</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>549805</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>453466</BeginningYearBalanceAmt>
        <ContributionsAmt>116602</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>55299</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-16517</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>-1374</OtherExpendituresAmt>
        <EndYearBalanceAmt>607476</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>433895</BeginningYearBalanceAmt>
        <ContributionsAmt>4693</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>30345</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>-14060</GrantsOrScholarshipsAmt>
        <OtherExpendituresAmt>-1407</OtherExpendituresAmt>
        <EndYearBalanceAmt>453466</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.81990</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>0.18010</PrmnntEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>111100</OtherCostOrOtherBasisAmt>
        <BookValueAmt>111100</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1126815</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>141495</DepreciationAmt>
        <BookValueAmt>985320</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>381812</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>230348</DepreciationAmt>
        <BookValueAmt>151464</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>56889</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>56668</DepreciationAmt>
        <BookValueAmt>221</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1248105</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>REFUNDABLE ADVANCE (ARPA)</Desc>
        <Amt>382572</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>382572</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>3530070</TotalRevEtcAuditedFinclStmtAmt>
      <DonatedServicesAndUseFcltsAmt>3015</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>3015</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>3527055</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>3527055</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>3635415</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>3635415</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>3635415</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART IV, LINE 2B</FormAndLineReferenceDesc>
        <ExplanationTxt>TREES FOREVER ACTS AS THE FISCAL AGENT FOR SEVERAL ENTITIES WHO'S ACTIVITIES ARE CONSISTENT WITH TREES FOREVER'S PURPOSE AND MISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO SUPPORT THE OPERATING ACTIVITIES OF THE ORGANIZATION AS DEEMED NECESSARY BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>FOOTNOTE FROM CONSOLIDATED AUDIT REPORT: THE ENTITIES ARE NONPROFIT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ENTITIES ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc5">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MUSCATINE BRANCHING OUT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>809 W 3RD ST</AddressLine1Txt>
          <CityNm>MUSCATINE</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52761</ZIPCd>
        </USAddress>
        <RecipientEIN>421431096</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>11050</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PROJECT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WAVERLY TREES FOREVER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 616</AddressLine1Txt>
          <CityNm>WAVERLY</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50677</ZIPCd>
        </USAddress>
        <RecipientEIN>426005344</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>8500</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PROJECT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF JACKSONVILLE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>238 E MICHIGAN AVE</AddressLine1Txt>
          <CityNm>JACKSONVILLE</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>62650</ZIPCd>
        </USAddress>
        <RecipientEIN>376001700</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PROJECT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MOLINE COMMUNITY DEVELOPMENT CORP</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1506 RIVER DR</AddressLine1Txt>
          <CityNm>MOLINE</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>61265</ZIPCd>
        </USAddress>
        <RecipientEIN>264075669</RecipientEIN>
        <IRCSectionDesc>501CS</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PROJECT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WAUKEGAN PARK DISTRICT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1324 GOLD AVE</AddressLine1Txt>
          <CityNm>WAUKEGAN</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60087</ZIPCd>
        </USAddress>
        <RecipientEIN>366006138</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <PurposeOfGrantTxt>TREE PROJECT</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>5</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAINTAINS AN INTERNAL CONTROL STRUCTURE REQUIRING THOROUGH DOCUMENTATION OF ITS DIRECT MATERIALS AND LABOR AS WELL AS INDIRECT EXPENSES CHARGED TO ITS PROGRAMS. EACH POTENTIAL AWARD IS ANALYZED FOR PURPOSE AND LEVEL OF EFFORT/BUDGET REQUIRED TO REACH TH ULTIMATE OBJECTIVE. PLANNING AND BUDGET IS REVIEWED PRIOR TO BEGINNING A PROJECT. IMPLEMENTATION IS CLOSELY SUPERVISED. THE PROJECT BUDGET IS MANAGED. THE PROJECT IS CONTINUALLY EVALUATED THROUGHOUT THE PROCESS AND AT COMPLETION. REVIEW OF THE COMPLETED PROJECT IS ANALYZED FOR ACCOMPLISHMENTS MADE AND OPPORTUNITIES LEARNED FOR THE NEXT PROJECT. ALL IS WELL DOCUMENTED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TREES FOREVER MISSION IS TO PLANT AND CARE FOR TREES AND THE ENVIRONMENT BY EMPOWERING PEOPLE, BUILDING COMMUNITY AND PROMOTING STEWARDSHIP. OUR PHILOSOPHY HAS ALWAYS BEEN TO INVOLVE PEOPLE IN PROJECTS THAT EDUCATE THEM IN WAYS THAT ENSURE LONG TERM SUSTAINABILITY. FOR EXAMPLE, TREES PLANTED IN PARTICIPATING COMMUNITIES HAVE A SURVIVAL RATE OF 91%. TREES FOREVER ACHIEVES THIS THROUGH CUTTING-EDGE PROGRAMS AND INNOVATIVE PRACTICES. OUR TRAINED AND EXPERIENCED STAFF ASSISTS AND ENGAGES AN AVERAGE OF 7,000 VOLUNTEERS, COMMUNITY LEADERS AND LANDOWNERS ACROSS IOWA AND ILLINOIS WITH THOUSANDS OF PLANTING PROJECTS EACH YEAR. WE DO THIS BY ENGAGING VOLUNTEERS IN THOROUGH PLANNING PROCESSES THAT RESULT IN PROJECTS WITH THE BEST CHANCE FOR SUCCESS, BY PROVIDING FRIENDLY AND KNOWLEDGEABLE ASSISTANCE TO COMMUNITY VOLUNTEERS AND LEADERS WHO ARE INTERESTED IN PLANTING AND CARING FOR TREES AND NATURAL AREAS, AND BY WORKING WITH RURAL LANDOWNERS WHO ARE COMMITTED TO PLANTING STRIPS OF LAND WITH NATIVE TREES AND PRAIRIE PLANT SPECIES FOR THE MULTIPLE BENEFITS THESE PLANTS PROVIDE THEM AND THE LARGER COMMUNITY. METRICS OF ACCOMPLISHMENTS FOR EACH PROGRAM AREA ARE AVAILABLE BY VIEWING OUR ANNUAL REPORT AT TREESFOREVER.ORG.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>GROWING COMMUNITY FORESTS: TREES FOREVER HELPS COMMUNITIES GROW AND CARE FOR THEIR COMMUNITY FORESTS BY PROVIDING GRANT FUNDING WITH FRIENDLY AND KNOWLEDGEABLE ASSISTANCE TO VOLUNTEERS AND LEADERS WHO ARE INTERESTED IN PLANTING AND CARING FOR TREES AND NATURAL AREAS. TREES FOREVER PROVIDES ASSISTANCE WITH DISASTER PREPAREDNESS PLANNING AND RECOVERY. THE MASSIVE RECOVERY EFFORT THAT BEGAN AFTER THE AUGUST 2020 DERECHO THAT STRUCK IOWA AND ILLINOIS CONTINUED IN 2024. 6,160 TREES HAVE BEEN PLANTED ON STREET RIGHTS-OF-WAY AND IN PARKS IN THE CITY OF CEDAR RAPIDS SINCE THE DERECHO. MORE THAN 13,000 AFFORDABLE TREES HAVE BEEN DISTRIBUTED TO RESIDENTS FOR PRIVATE LAND REPLANTING. EDUCATION AND VOLUNTEER OUTREACH PROGRAMS ARE ALSO PROGRESSING. TREES FOREVER PLANTED APPROXIMATELY ANOTHER 2,480 TREES IN THE CITY OF DES MOINES IN 2024. TREES FOREVER WILL CONTINUE TO LEAD THE REPLANTING EFFORT, PARTICULARLY IN CEDAR RAPIDS, THE CITY WITH THE GREATEST NUMBER OF TREE LOSS AND DAMAGE. TREES FOREVER IS HELPING PREPARE TEENAGERS IN IOWA FOR THE FUTURE WORKFORCE THROUGH GROWING FUTURES. THROUGH THIS YOUTH EMPLOYMENT PROGRAM, HIGH SCHOOL STUDENTS IN DES MOINES AND CEDAR RAPIDS ARE HIRED TO PLANT AND CARE FOR PUBLIC TREES. IN 2024, A TOTAL OF 79 STUDENTS WERE HIRED WITH 44 STUDENTS RETURNING FOR CONSECUTIVE SEASONS. THEY PLANTED 3,482 TREES, WATERED 60,449 TIMES, AND PROVIDED MAINTENANCE TO NUMEROUS TREES AS NEEDED WHILE ALSO RECEIVING VALUABLE TRAINING AND ENHANCING THEIR WORKPLACE READINESS. TREES FOREVER ALSO PROVIDES GRANT FUNDING TO ENCOURAGE COMMUNITY FOREST IMPROVEMENT: IN 2024, 120 PROJECTS WERE AWARDED FUNDING IN COMMUNITIES TO PLANT TREES. OVERALL, MORE THAN 9,100 TREES WERE PLANTED IN COMMUNITY FORESTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>IN 2024 TREES FOREVER EDUCATED PEOPLE OF ALL AGES TO CARE FOR TREES: TREES FOREVER PROVIDES INFORMATIVE PROGRAMS AND HANDS-ON LEARNING EXPERIENCES THAT BUILD PARTICIPANTS' KNOWLEDGE OF TREE CARE, ENVIRONMENTAL STEWARDSHIP, AND CONSERVATION. IN 2024 THROUGH THE STEWARDS OF THE BEAUTIFUL LAND PROGRAM (SOBL) WITH THE IOWA DOT, TREES FOREVER HOSTED WEBINARS THAT ENGAGED OVER 500 PARTICIPANTS ON VARIOUS TOPICS RELATED TO CONSERVATION AND TREE PLANTING AND CARE. ALSO, THROUGH THE STEWARDS OF THE BEAUTIFUL LAND EDUCATIONAL PROGRAM, VARIOUS HANDS-ON FIELD DAYS INCLUDED PLANT AND TREE ID, SEED HARVEST, PRAIRIE WALKS AND PLANTING EVENTS THAT ENGAGED MORE THAN 300 VOLUNTEERS/PARTICIPANTS. ANOTHER PROGRAM THAT IS ALSO PART OF STEWARDS OF THE BEAUTIFUL LAND, IS THE LIVING ROADWAY TRUST FUND COMMUNITY ASSISTANCE PROGRAM WITH THE IOWA DOT. NEARLY 40 EVENTS AND ACTIVITIES ACROSS THE STATE OF IOWA WERE ATTENDED BY STAFF TO PRESENT, EDUCATE AND PROVIDE INFORMATION THAT IS AVAILABLE ON CONSERVATION PRACTICES AND URBAN FORESTRY TO OVER 2,000 STUDENTS &amp; ADULTS. NOT TO MENTION CITY MUNICIPALITIES THAT WERE VISITED BY TREES FOREVER FIELD COORDINATORS IN PERSON ACROSS IOWA WITH THAT RECEIVE THE SAME INFORMATION . FINALLY, MORE THAN 230 PEOPLE ATTENDED THE TREEKEEPERS PROGRAM ONLINE AND INPERSON IN IOWA AND ILLINOIS. THE TREEKEEPER PROGRAM TRAINS AND EDUCATES VOLUNTEERS TO SUPPORT URBAN FORESTRY IN THEIR HOMETOWNS. 16 PEOPLE GRADUATED FROM THE IN PERSON EDUCATIONAL TRAININGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>LANDSCAPING ROADS &amp; TRAILS: TREES FOREVER WORKS WITH VOLUNTEERS AND LEADERS TO MAKE OUR COMMUNITIES BETTER PLACES FOR CURRENT AND FOR FUTURE GENERATIONS. WE DO THIS BY LEADING PLANNING THAT RESULTS IN SUCCESSFUL PROJECTS. IN 2024, 10 COMMUNITIES PARTICIPATED IN THE VISIONING PROCESS AND MORE THAN 1,121 VOLUNTEERS PARTICIPATED WITH NEARLY 1,700 VOLUNTEER HOURS WERE LOGGED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF DIRECTORS WAS PROVIDED DRAFT OF 990 FOR REVIEW AT BOARD MEETING WITH TIME FOR REVIEW AND DISCUSSION WITH AUDITOR AND TAX PREPARER PRIOR TO FILING. FINANCE COMMITTEE GIVEN AUTHORITY BY THE BOARD FOR FINAL APPROVAL WHICH WAS OBTAINED BEFORE SUBMISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ANNUALLY REQUIRES THE OFFICERS AND DIRECTORS TO REVIEW THE CONFLICT OF INTEREST POLICY, AND REMINDS THEM OF THE REQUIREMENT TO DISCLOSE ANY CONFLICT OF INTEREST. ORGANIZATION IS SMALL ENOUGH THAT NONCOMPLIANCE WOULD BE RECOGNIZED EASILY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS COMPARED TO SIMILAR POSITIONS IN THE LOCAL MARKET. TREES FOREVER PARTICIPATES IN SALARY SURVEYS IN RELATED INDUSTRIES IN ORDER TO OBTAIN REPORTS AND BENCHMARK DATA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION IS COMPARED TO SIMILAR POSITIONS IN THE LOCAL MARKET. TREES FOREVER PARTICIPATES IN SALARY SURVEYS IN RELATED INDUSTRIES IN ORDER TO OBTAIN REPORTS AND BENCHMARK DATA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION MAINTAINS THEIR OWN WEBSITE. GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST OR FROM THE IOWA SECRETARY OF STATE'S OFFICE OR 3RD PARTY GATEKEEPER SITE (I.E. CANDID). POLICIES ARE AVAILABLE UPON REQUEST. THE MOST CURRENT FINANCIAL STATEMENTS (AUDIT) IS AVAILABLE ON THE TREES FOREVER WEBSITE. THE MOST CURRENT 990 IS AVAILABLE ON THE TREES FOREVER WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc7">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>TREES FOREVER FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>770 7TH AVENUE</AddressLine1Txt>
          <CityNm>MARION</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52302</ZIPCd>
        </USAddress>
        <EIN>562377110</EIN>
        <PrimaryActivitiesTxt>SUPPORT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12A</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>N/A</BusinessNameLine2Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>true</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>