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CHARITY REVIEW
Issued: January 2026 Expires: January 2028

Tree Research and Education Endowment Fund

Standards Not Met
Standards Not Met
6 7 8 9 14 18
(630) 369-8300
1755 Park Street, Suite 200
Naperville, IL, 60563
https://treefund.org/
📄 Full Report 🖨️ Print 📋 BBB Charity Standards

Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

Tree Research and Education Endowment Fund does not meet the following 6 Standards for Charity Accountability:

Standard 6 (Board Policy on Effectiveness)
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

TREE does not meet this Standard because:

  • The board of directors does not have a written policy stating that, at least Every 2 Years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.

Standard 7 (Board Approval of Written Report on Effectiveness)
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

TREE does not meet this Standard because:

  • The organization has not completed an effectiveness assessment in the last two years.

Standard 8 (Program Service Expense Ratio)
Spend at least 65% of its total expenses on program activities.

TREE does not meet this Standard because:

  • According to its audited financial statements for the year ended December 31, 2023, the organization spent $297,444 or 32% of its total expenses on programs.

Standard 9 (Fund Raising Expense Ratio)
Spending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.

TREE does not meet this Standard because:

  • According to the organization's audited financial statements for the year ended December 31, 2023, TREE's fundraising costs were 48% ($415,696) of related contributions, which totaled $857,974.

Standard 14 (Budget)
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

TREE does not meet this Standard because, when the organization provided 2025 budget information, it indicated that the budget:

  • Did not identify total projected program service expenses.
  • Did not identify total projected fundraising expenses.
  • Did not identify total projected administrative expenses.

Standard 18 (Privacy for Written Appeals & Internet Privacy)
Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

TREE does not meet this Standard because:

  • The organization's website, https://treefund.org/, does not provide promiment access to the privacy policy.

TREE does not meet this Standard because the privacy policy on the organization's website, https://treefund.org/, does not indicate:

  • What security measures are in place to protect personal information that is collected.

The BBB Wise Giving Alliance requested but did not receive complete information from the organization and is unable to verify the organization's compliance with the following Standard(s) for Charity Accountability: 15

Tree Research and Education Endowment Fund meets the remaining 13 Standards for Charity Accountability.

Stated Purpose:
"to support sustainable communities and environmental stewardship."

Year, State Incorporated:
1975, IL

Also Known As:
TREE Fund

Tree Research and Education Endowment Fund (TREE) reports that it supports scientific discovery and dissemination of new knowledge in the fields of arboriculture and urban forestry through webinars, community engagement, and the distribution of research grants. In 2023, the organization states that it distributed 8 research grants and awarded 7 scholarships.

For the year ended December 31, 2023, Tree Research and Education Endowment Fund's program expenses were:

Program services $297,444
Total Program Expenses $297,444

Chief Executive
Paul Putman, PhD, President and Chief Executive Officer

Compensation*
$55,000

Chair of the Board
Rachel Barker

Chair's Profession / Business Affiliation
Vice President, Operations Support, ArborMetrics Solutions, LLC

Board Size
14

Paid Staff Size
4

*2023 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:
Direct mail appeals, Invitations to fund raising events, Print advertisements (newspapers, magazines, etc.), Grant proposals, Internet, Planned giving arrangements

Fundraising costs were 44% of related contributions. (Related contributions, which totaled $936,063, are donations received as a result of fundraising activities.)

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on Tree Research and Education Endowment Fund's audited financial statements for the year ended December 31, 2023.

Source of Funds
Contributions $466,104
Special events $391,870
In-kind contributions $78,089
Employee retention credit $59,591
Grant management fees $11,867
Investment income, net $5,321
Other income $250
Total Income $1,013,092

Programs: 32% Fundraising: 44% Administrative: 24%

Total Income $1,013,092
Total expenses: $934,655
  Program expenses $297,444
  Fundraising expenses $415,696
  Administrative expenses $221,515
  Other expenses $0
Income in Excess of Expenses $78,437
Beginning Net Assets $4,968,691
Other Changes In Net Assets $650,728
Ending Net Assets $5,697,856
Total Liabilities $325,899
Total Assets $6,023,755

Note 1: As noted in the above financial section, "other changes in net assts" refers to an increase in beneficial interest value, net.

Note 2: According to TREE's 2023 audited financial statements, the organization received $78,089 in contributed goods and services including advertising ($44,147), merchandise and supplies ($17,000), travel and lodging ($11,588), and food and space rental ($5,354).

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

RELATED CONTENT

Report completed by:
BBB Wise Giving Alliance