The Shade Tree Inc

Nonprofit profile at a glance

EIN
880253276
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
North Las Vegas, NV, USA
Phone
7023850072
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,465,081
Expenses
$3,617,630
Assets
$8,882,856
Liabilities
$283,862

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

Leadership & pay

9 people listed

Executive titles in this filing

  • LINDA PEREZ (PRESIDENT &)

Highest reported compensation

  • LINDA PEREZ (PRESIDENT &): $159,596 total reported compensation
  • ADRIAN LUNGU (FINANCE DIRE): $70,316 total reported compensation

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

Overview

Mission

The shade tree, inc. (organization), a Nevada nonprofit corporation, provides temporary shelter for homeless and abused women and children in crisis and offers life-changing services promoting stability, dignity, and self reliance. The organization is located in north las vegas and generally provides services to those in need from the surrounding community of the greater las vegas metropolitan area. The organization also provides on-site shelter for the pets of the residents in a separate building specifically designed for their comfort and care. The organization receives the majority of its revenue from individual and corporate donors in southern Nevada and from funds received through government grants.

What it reported doing in 2024

Emergency shelter program: the shade tree (tst), a 24/7 facility, shelters homeless and abused women, their children and their pets, providing basic needs such as food, laundry, showers, restrooms, clothing and hygiene products so that they can do what's necessary to regain stability and housing. The average length of stay is 34 days, and the maximum is 90 days in any given year. Survivor services: between 25% - 40% of women staying at tst are victims of violence, including domestic violence, sexual assault, human trafficking, street crime or elder abuse. Tst employs case managers with specialty training in providing trauma-informed care and have experience in helping residents navigate the criminal justice system. Supportive services include assistance to create a safety plan, to obtain protective orders and victim's compensation, to obtain or replace picture identification and prescription medications, on-site medical clinic, on-site group counseling and transportation assistance to partner agencies for individual counseling. Case management & wrap-around services: tst also provides intensive case management and wrap-around services to identify the issues that resulted in homelessness, create a plan to return to housing and remove any barriers to achieving that plan. Services offered on-site include: intensive case management, life skills classes, job readiness support, clothing boutique, parenting classes, computers with internet access and printers, a medical clinic staffed by a certified medical assistant and volunteer doctors/physician assistants, assistance to complete applications for public assistance, health care, child support or other resources and financial assistance with many issues such as transportation or obtaining proper picture identification. While a majority of the wrap-around services target the women/adults, the staff and volunteers in the children's activity center focus on the needs of their children.

Operating model

Revenue model
Donor-supported. 77% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 93% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 71
  • Accountability: 84
  • Sustainability: 35
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 77.9%; rating input score 78
  • Fundraising efficiency: $8.65 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 19th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -46.8%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 2.46; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 77.9% of spending went to programs
  • Governance: 7 of 8 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2.8M in reported program spending
  • Leadership: top reported pay $160K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.