Nonprofit · EIN 82-1288472
TREES LEXINGTON
Tax-exempt · LEXINGTON, KY 40588
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $303,489 | $278,274 | $25,215 | $66,159 | $8,626 | $57,533 |
| December 31, 2024 | 990-EZ | $154,511 | $149,156 | $5,355 | $32,318 | $0 | $32,318 |
| December 31, 2023 | 990-EZ | $81,246 | $85,023 | -$3,777 | $34,625 | $0 | $34,625 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $296,840
- of which government grants
- $191,097
- Program service revenue
- $2,105
- Investment income
- $0
- Net income from sales of inventory
- $4,542
- Other revenue
- $4,544
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $51,754
- Other salaries and wages
- $36,602
- Salaries, compensation and benefits (total)
- $95,115
- Professional fundraising fees
- $0
- Accounting fees
- $3,298
- Occupancy
- $3,074
- Travel
- $415
- Depreciation
- $2,408
- Program services (functional)
- $252,472
- Management and general (functional)
- $18,465
- Fundraising (functional)
- $7,337
Balance sheet and other
- Total assets, start of year
- $32,318
- Total assets, end of year
- $66,159
- Total liabilities, end of year
- $8,626
- Net assets, end of year
- $57,533
- Net assets without donor restrictions
- $57,533
- Gross receipts
- $305,184
- Employees
- 4
- Volunteers
- 12
- Year formed
- 2016
- State of legal domicile
- KY
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amy Steele | Operations Manager Key employee | 20 | $28,125 |
| Rachel Cook | Program Director Key employee | 20 | $12,212 |
| Dave Leonard | Arborist Trustee or director | 1 | $0 |
| Mikhail Potapov | President Trustee or director, Officer | 5 | $0 |
| Gregory Doyle | Director Trustee or director | 1 | $0 |
| Eveline Dungan | Secretary Trustee or director, Officer | 1 | $0 |
| Bill Foster | Director Trustee or director | 1 | $0 |
| Kelly Kennoy | Director Trustee or director | 1 | $0 |
| Hannah Gray | Director Trustee or director | 1 | $0 |
| Sally Lambert-Warfield | Treasurer Trustee or director | 1 | $0 |
| Andy Mead | Director Trustee or director | 1 | $0 |
| Nancy Barnett | Director Trustee or director | 1 | $0 |
| Kourosh Aeinechian | Director Trustee or director | 1 | $0 |
| Jessica Slade | Arborist Trustee or director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mikhail Potapov | President | 2 | $0 |
| Gregory Doyle | Vice President | 2 | $0 |
| Eveline Dungan | Secretary | 1 | $0 |
| Jean Cecil | Treasurer | 2 | $0 |
| Bill Foster | Director | 1 | $0 |
| Dave Leonard | Director | 1 | $0 |
| Kelly Kennoy | Director | 1 | $0 |
| Hannah Gray | Director | 1 | $0 |
| Sally Lambert-Warfield | Director | 1 | $0 |
| Andy Mead | Director | 1 | $0 |
| Nancy Barnett | Director | 1 | $0 |
| Barry Duncil | Director | 1 | $0 |
| Jessica Slade | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stacy Borden | President | 2 | $0 |
| Gregory Doyle | Vice President | 2 | $0 |
| Mikhail Potapov | Treasurer | 2 | $0 |
| Anita Courtney | Secretary | 2 | $0 |
| Nancy Barnett | Director | 1 | $0 |
| Jean Cecil | Director, Treasurer elect | 1 | $0 |
| Bill Foster | Director | 1 | $0 |
| Dave Leonard | Director | 1 | $0 |
| Kelly Kennoy | Director | 1 | $0 |
| Evaline Dungan | Director | 1 | $0 |
| Sally Lambert-Warfield | Director | 1 | $0 |
| Tyson Gregory | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1046, LEXINGTON, KY 40588-1046
- In care of
- % JAMES W GIBBS
- Mailing address (990-N for 2022)
- PO Box 1046, Lexington KY 40588
- Principal officer (990 for 2025)
- Michael Potapov, PO Box 1046, Lexington, KY 40588
- Principal officer (990-N for 2022)
- Stacy J Borden, 583 Longview Dr, Lexington KY 40503
- Signed the 990
- Michael Potapov, President
- Phone
- (205) 541-0684
- Website
- www.treeslexington.org
- Return prepared by
- Bourne Bookkeeping & Admin Srvcs
Mission
Tree Lexington is a nonprofit that empowers community members to dig into the fun and fulfilling work of expanding and maintaining our local tree canopy. Through community tree plantings and educational workshops on proper tree care, Trees Lexington increases canopy cover, improves the health of our citizens, and preserves the character of our city.
Program accomplishments
- Tree Planting & Care - Trees Lexington provides Lexington community organizations and individuals with comprehensive educational expertise in tree care to help them become good stewards of their urban forest and the environment. The Tree Stewards Program provides hands-on training to individuals in all aspects of tree care including correct planting technique, mulching, watering and pruning. As a result of that training, Tree Stewards are equipped with the knowledge and skills to be leaders in neighborhoods and community projects enhancing our urban forest. We also collaborate with local businesses and community and neighborhood organizations to plan, implement and maintain tree coverage for their property. Since 2018, Trees Lexington has planted over 1,600 trees (with over 700 in 2025) and involved hundreds of volunteers in their care achieving a high 90s percent survival rate.Expenses $101,604 · revenue $79,289
- Tree Giveaways - Trees Lexington's tree giveaways provide an opportunity for individuals to become urban forest stakeholders by receiving a free three-gallon tree for their private property; tree planting and maintenance education; and one-on-one guidance from our tree experts, including several certified arborists. Since the program's inception, Trees Lexington gave away over 3,000 trees, including approximately 550 in 2025.Expenses $12,012
- Grant Projects - Trees Lexington works in partnership with local government, state government, and schools to plan, implement, and maintain tree canopy projects that improve our urban forest in under-canopied areas. These projects allow neighborhoods and communities that are historically lacking in green infrastructure to enjoy the benefits of green-space and tree canopies including reduced heat island effects, engaging public spaces, and children's playgrounds. 2025 projects included tree planting at 16 Fayette County Public Schools, Lexington Housing Authority, God's Pantry Food Bank, and other community spaces.Expenses $138,856 · revenue $191,097
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-1288472
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C34)
- Assets (IRS master file)
- $66,159
- Income (IRS master file)
- $305,184
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $303,489 | $278,274 | $66,159 | IRS |
| 990-EZ | December 2024 | $154,511 | $149,156 | $32,318 | IRS |
| 990-EZ | December 2023 | $81,246 | $85,023 | $34,625 | XML |
| 990-N for 2022 Officer: Stacy J Borden | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Stacy J Borden | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Stacy Borden | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Stacy Borden | December 31, 2019 | ≤ $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 82-1288472).
Questions about TREES LEXINGTON
- What is the EIN of TREES LEXINGTON?
- The employer identification number (EIN) of TREES LEXINGTON is 82-1288472.
- Is TREES LEXINGTON tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to TREES LEXINGTON tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TREES LEXINGTON 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 TREES LEXINGTON due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did TREES LEXINGTON last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of TREES LEXINGTON?
- The 990 for the year ended December 31, 2025 names Michael Potapov.
- Who are the officers and directors of TREES LEXINGTON?
- The 990 for the year ended December 31, 2025 lists 14 people; 2 received compensation from the organization, the highest $28,125 (Amy Steele, Operations Manager).
- How much revenue does TREES LEXINGTON have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $303,489, expenses of $278,274 and total assets of $66,159 at year end.
Other nonprofits in LEXINGTON
- CLEAN STREAMS FOUNDATION INC EIN 52-2286668 · last filed 990 for 2024
- BLUEGRASS LAND CONSERVANCY INC EIN 61-1293032 · last filed 990 for 2025
- GREEN FORESTS WORK INC EIN 46-1296612 · last filed 990 for 2025
- BLUEGRASS GREENSOURCE INC EIN 61-1395175 · last filed 990 for 2025
- THE MARY E WHARTON NATURE SANCTUARY AT FLORACLIFF INC EIN 61-1149642 · last filed 990 for 2025
- RED RIVER GORGE CLIMBERS COALITION INC EIN 31-1503651 · last filed 990 for 2024
- BLESSED EARTH INC EIN 26-3076121 · last filed 990 for 2025
- EQUINE LAND CONSERVATION RESOURCE INC EIN 52-2139677 · last filed 990 for 2025