The Giving Tree Inc
Nonprofit profile at a glance
- EIN
- 582343600
- IRS 990-EZ coverage
- 2011–2012
- Forms available
- Form 990-EZ 2012
- Location
- Atlanta, GA, USA
- Phone
- 4046333383
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Adoption
Reported finances
- Revenue
- $122,774
- Expenses
- $97,812
- Assets
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
12 people listed
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To identify and develop adoptive families that will provide loving and stable homes for children from foster care and we ensure support to families before, during and after the adoption process.
What it reported doing in 2012
Recruitment, training and assessment for prospective adoptive families: matching families with a child in foster care, adoption placements and supervision.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 53
- Transparency & Controls: 100
- Sustainability: 38
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 49.5%; rating input score 49
- Program expense ratio: 60.5%; rating input score 60
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: 20.3%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: -86.6% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: -16% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings
Details
- Where the money goes: 49.5% of revenue deployed · 60.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $59K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 5 of 5 current checks pass
- Schedules: 4 filed schedules
- Filing history: 2 filing years from 2011 to 2012
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- High — Growth: Asset growth scored 0/100.