Oak Tree Ministries

Nonprofit profile at a glance

EIN
300877770
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Birmingham, AL, USA
Phone
2055218899
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Neighborhood Centers

Official website

Reported finances

Revenue
$744,311
Expenses
$656,196
Assets
$949,768
Liabilities
$327,812

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

Leadership & pay

8 people listed

Highest reported compensation

  • RAQUEL PATTERSON (EXECUTIVE DI): $57,523 total reported compensation

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

Overview

Mission

The organization is operated primarily to promote social welfare through service initiatives intended to relieve the poor, distressed or underprivileged; advance religion; advance education; lessen neighborhood tensions; eliminate prejudice and discrimination; defend human and civil rights secured by law; promote justice; and combat community deterioration and juvenile delinquency.

What it reported doing in 2025

During the year, the organization delivered comprehensive programming serving children, teens, and adults in the community. Elementary programming supported 15 students through 53 tutoring sessions, providing 357 hours of academic support, along with weekly reading programs and monthly literacy resources benefiting 75 households and 275 children. Teen programs engaged over 50 youth through mentorship, leadership development, and special events, including a four-month leadership program with 12 participants, many of whom graduated and secured employment. Adult services addressed both basic needs and personal development, distributing essential hygiene products to 230 women, supporting families through community events, and providing counseling services to teens and young adults. Across all programs, volunteers contributed over 1,200 hours, significantly expanding the organizations capacity to deliver impactful, community- centered services.

Operating model

Revenue model
Donor-supported. 96% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.8%; rating input score 71
  • Program expense ratio: 79.7%; rating input score 80
  • Fundraising efficiency: $19.08 raised per $1 spent on fundraising; rating input score 54; 54th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.8%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 1.45; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 12.9% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 11.7% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 21% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 70.8% of revenue deployed · 79.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $523K in reported program spending
  • Leadership: top reported pay $58K · 8 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.