Green Tree School & Services

Nonprofit profile at a glance

EIN
231513012
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Baltimore, MD, USA
Phone
2158660200
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$13,183,912
Expenses
$12,803,251
Assets
$6,317,085
Liabilities
$5,408,579

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JONATHAN BICKNELL (Chief Executive Officer, Chairman)
  • Dr Ashara Cashaw (Executive Director)

Highest reported compensation

  • JONATHAN BICKNELL (Chief Executive Officer, Chairman): $826,602 total reported compensation
  • GREG HADDAD (Chief Financial Officer, Secretary): $581,771 total reported compensation
  • MATT VITALE (Chief Accounting Officer, Treasurer): $398,787 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To discover, develop, and deliver opportunities to children with unique challenges and abilities to achieve their full potential.

What it reported doing in 2024

To provide education, therapeutic, and clinical support to children ages 15-21 to achieve their full potential.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 69
  • Accountability: 28
  • Sustainability: 37
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 86
  • Program expense ratio: 89.1%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.9%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.86; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 10th percentile among comparable filings
  • Asset growth: -7.7% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 89.1% of spending went to programs
  • Governance: 0 of 4 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $11.4M in reported program spending
  • Leadership: top reported pay $827K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 30 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 — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.