Nonprofit · EIN 23-7335905
FRIENDS OF MANCHESTER TREES
Tax-exempt (reinstated) · MANCHESTER, MA 01944
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990-EZ | $50,398 | $34,094 | $16,304 | $56,443 | $1,533 | $54,910 |
| October 31, 2024 | 990-EZ | $41,369 | $34,069 | $7,300 | $38,606 | $0 | $38,606 |
| October 31, 2023 | 990-EZ | $74,260 | $53,602 | $20,658 | $41,183 | $9,877 | $31,306 |
Financial details: 990-EZ for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $50,273
- Program service revenue
- $0
- Investment income
- $125
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $19,162
- Occupancy
- $100
- Printing, publications and postage
- $2,136
- Other expenses
- $12,696
- Program services (functional)
- $32,287
Balance sheet and other
- Total assets, start of year
- $38,606
- Total assets, end of year
- $56,443
- Total liabilities, end of year
- $1,533
- Net assets, end of year
- $54,910
- Cash, savings and investments
- $55,529
- Gross receipts
- $50,398
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Emily Lyons | Director | 1 | $1 | $1 |
| Jody Morse | President | 20 | $0 | $0 |
| Martha Chapman | Secretary | 2 | $0 | $0 |
| Ashley Ochs | Treasurer | 2 | $0 | $0 |
| George Smith | Director | 1 | $0 | $0 |
| Marlene Dolan | Director | 2 | $0 | $0 |
| KJ Carvalho | Director | 1 | $0 | $0 |
| Steve Gang | Director | 2 | $0 | $0 |
990-EZ for the year ended October 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jody Morse | President | 20 | $0 |
| Marlene Dolan | Secretary | 5 | $0 |
| Stephen Gang | Treasurer | 5 | $0 |
| George Smith | Director | 5 | $0 |
| Martha Chapman | Director | 5 | $0 |
| Emily Lyons | Director | 5 | $0 |
| KJ Carvalho | Director | 5 | $0 |
990-EZ for the year ended October 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jody Morse | President | 20 | $0 |
| Marlene Dolan | Secretary | 5 | $0 |
| Ashley Ochs | Treasurer | 5 | $0 |
| George Smith | Director | 5 | $0 |
| Martha Chapman | Director | 3 | $0 |
| Emily Lyons | Director | 3 | $0 |
| KJ Carvalho | Director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 103, MANCHESTER, MA 01944-0103
- In care of
- % WILLIAM HEFFERNAN
- Mailing address (990-N for 2020)
- PO Box 103, Manchester MA 01944
- Principal officer (990-N for 2020)
- Will Patrick Heffernan, PO Box 103, Manchester MA 01944
- Signed the 990-EZ
- Jody Morse, President
- Phone
- (508) 320-5671
- Website
- friendsofmanchestertrees.org
Mission
Tree planting and maintenance, and public education.
Program accomplishments
- Tree Planting: Purchased and planted 19 trees in parks, cemeteries and public streets in the Town of Manchester.Expenses $11,412 · grants $3,339
- Tree Maintenance: Removed, Pruned, mulched, protected, and/or watered upwards of 35 trees.Expenses $15,363 · grants $8,250
- Education Programs: Hosted an expert naturalist speaker event and forestry science film screening; tagged trees for identification; Held Arbor Day event at elementary school.Expenses $5,512
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990-EZ on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990-EZ on file |
IRS record
- EIN
- 23-7335905
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $56,443
- Income (IRS master file)
- $50,398
Revocation and reinstatement
- Exemption revoked
- March 15, 2020
- Posted by the IRS
- June 8, 2020
- Reinstated
- Effective June 15, 2020
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | October 2025 | $50,398 | $34,094 | $56,443 | XML |
| 990-EZ | October 2024 | $41,369 | $34,069 | $38,606 | XML |
| 990-EZ | October 2023 | $74,260 | $53,602 | $41,183 | XML |
| 990-EZ | October 2022 | – | – | – | IRS |
| 990-N for 2020 Officer: Will Patrick Heffernan | October 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | October 2021 | – | – | – | IRS |
| 990-N for 2015 Officer: William Heffernan | October 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7335905).
Questions about FRIENDS OF MANCHESTER TREES
- What is the EIN of FRIENDS OF MANCHESTER TREES?
- The employer identification number (EIN) of FRIENDS OF MANCHESTER TREES is 23-7335905.
- Is FRIENDS OF MANCHESTER TREES tax-exempt?
- Yes. The IRS revoked its exemption on March 15, 2020 and reinstated it effective June 15, 2020.
- Are donations to FRIENDS OF MANCHESTER TREES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF MANCHESTER TREES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF MANCHESTER TREES due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF MANCHESTER TREES last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended October 2025.
- Who is the principal officer of FRIENDS OF MANCHESTER TREES?
- The 990-N for 2020 names Will Patrick Heffernan.
- Who are the officers and directors of FRIENDS OF MANCHESTER TREES?
- The 990-EZ for the year ended October 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $1 (Emily Lyons, Director).
- How much revenue does FRIENDS OF MANCHESTER TREES have?
- On its 990-EZ for the year ended October 31, 2025 it reported revenue of $50,398, expenses of $34,094 and total assets of $56,443 at year end.
Other nonprofits in MANCHESTER
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- BROOKWOOD SCHOOL INCORPORATED EIN 04-2227413 · last filed 990 for 2025
- NEWPORT FESTIVALS FOUNDATION INC EIN 27-4099544 · last filed 990 for 2025
- ESSEX COUNTY CLUB EIN 04-1291915 · last filed 990 for 2024
- BESS FAMILY FOUNDATION EIN 27-0284495 · last filed 990-PF for 2024
- SINGING BEACH CLUB INC EIN 04-2003755 · last filed 990 for 2025
- MANCHESTER HISTORICAL SOCIETY EIN 04-6112604 · last filed 990 for 2025
- MANCHESTER YACHT CLUB EIN 04-1576400 · last filed 990 for 2024