Living Tree Inc

Nonprofit profile at a glance

EIN
831370271
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Perry, GA, USA
Phone
4782314090
Rating confidence
Limited
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment
Affiliation
Christianity

Reported finances

Revenue
$58,331
Expenses
$68,934
Assets
$10,606
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • VIRGINIA SCOTT (CEO)

People named in this filing

  • VIRGINIA SCOTT (CEO)
  • DEVORA GLISSON (CFO)
  • ESTHER DAFFRON (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Living tree, inc. Is an organization of christian believers reaching out into the community to provide a hand up, not a hand out, to individuals that have taken the initiative to change their lives from a lifestyle of addiction and/or destructive behaviors.living tree, inc. Realizes that in order to be successful these individuals must not digress into old behaviors or unhealthy relationships. We encourage and foster the continuation of rebuilding heal thy relationships with productive citizens in our community. This, we know, will help them build self-confidence, and not falter and fall back into self-destructive patterns. The vision of living tree, inc. Is to help individuals develop into assets in our local community and church.

What it reported doing in 2025

Living tree supported long-term recovery and independence by welcoming two women who successfully completed year-long recovery programs into transitional housing. During 2025, three women maintained full-time employment, and two women successfully graduated from the program.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -18.2%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 52.2%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -18.6% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -66.7% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.