Orphan's Tree Inc

Nonprofit profile at a glance

EIN
262733214
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Colorado Springs, CO, USA
Phone
7193598449
Rating
74
Verdict
SUPPORTED
Rating confidence
Standard
Sector
International Development

Reported finances

Revenue
$857,072
Expenses
$783,735
Assets
$1,434,142
Liabilities
$47,842

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

Leadership & pay

12 people listed

Executive titles in this filing

  • GEORGE STEINER (PRESIDENT)
  • JENYA HAPS (VICE PRESIDENT)

Highest reported compensation

  • GEORGE STEINER (PRESIDENT): $129,089 total reported compensation
  • JENYA HAPS (VICE PRESIDENT): $83,147 total reported compensation
  • KATYA SMYSLOVA (DIRECTOR): $2,184 total reported compensation

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

Overview

Mission

Orphan's tree's mission is bringing the benefits of family and god's hope to russian orphans when they are most alone. Orphan's tree is committed to supporting programs that will have the greatest influence in the lives of older orphans and at-risk kids in today's russia.

What it reported doing in 2024

Family care: this fiscal year, we served 9 individuals, 27 young families, and 21 single mothers along with 80 of their children in the vladimir, kostroma, ivanovo, and kirov regions totaling 164 participants. Professional counseling and individual support and encouragement are key components of the young families program. There is also an emergency fund for unexpected illnesses or from a job loss. In addition, for many other families who are not participants in the official young families program, we provide seminars, counseling, group family events, and financial aid as needed. These families consist of 75 parents and 81 children.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 90% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 75
  • Accountability: 90
  • Sustainability: 53
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70%; rating input score 70
  • Program expense ratio: 75%; rating input score 75
  • Fundraising efficiency: $12.15 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 93.7%; rating input score 94; 41st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 18th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.6%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 1.83; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 27.4%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 70% of revenue deployed · 75% of spending went to programs
  • Governance: 9 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $588K in reported program spending
  • Leadership: top reported pay $129K · 12 people listed
  • Consistency: 32 of 34 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.