Community Treehouse Center Detroit

Nonprofit profile at a glance

EIN
831802864
IRS 990 coverage
2022–2022
Forms available
Form 990 2022, Form 990-EZ 2021, Form 990-N 2020
Location
Detroit, MI, USA
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$2,033,787
Expenses
$250,006
Assets
$1,930,381
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Tammy A Black (CEO)

Highest reported compensation

  • Tammy A Black (CEO): $21,247 total reported compensation
  • Ruell Black (Officer and Director): $2,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve the economic and social well-being of low-income Detroiters.

What it reported doing in 2022

ENTREPRENEURSHIP & JOB TRAINING - Fostering the growth and potential of small businesses and individuals with solar workforce development training, education, and encouragementOccupancy 26,083Supplies 1,138Website 167Mgmt 3,035Outside services 5,510Office expenses 97Event food 485Fuel 370Licenses & Permits 0Meetings 171Miscellaneous 228Program costs 2,344Travel & Vehicle 1,453 -------Total 41,081 GREENING & GROWING - Community gardens, gardening education, and knowledge and applications of solar power.Professional Design costs 7,500Occupancy 2,625Gardening Supplies 9,665Tools 1,643Website 167Mgmt 3,035Office expenses 97Event food 426Fuel 776Meetings 230Miscellaneous 228Program costs 1,180Travel & Vehicle 2,153 -------Total 29,725

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 100
  • Accountability: 68
  • Sustainability: 88
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9.2%; rating input score 9
  • Program expense ratio: 74.5%; rating input score 75
  • Fundraising efficiency: $87.11 raised per $1 spent on fundraising; rating input score 85; 85th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 87.7%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 7.72; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 98; 98th percentile among comparable filings
  • Officer compensation ratio: 9.5%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 165.3% per year; rating input score 100; 100th percentile among comparable filings
  • Asset growth: 173.2% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 9.2% of revenue deployed · 74.5% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $186K in reported program spending
  • Leadership: top reported pay $21K · 3 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 7 filed schedules
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 9/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 29/100.