Tree of Knowledge

Nonprofit profile at a glance

EIN
930652803
IRS 990-EZ coverage
2012–2024
Forms available
Form 990 2021, Form 990-EZ 2024
Location
Gresham, OR, USA
Phone
5036666654
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$120,780
Expenses
$116,389
Assets
$60,730
Liabilities
$5,882

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Lori Clark (Co-Executive Director)
  • Deanna Morris (Co-Executive Director)
  • Dennis Ewing (Board President)

People named in this filing

  • Lori Clark (Co-Executive Director)
  • Deanna Morris (Co-Executive Director)
  • Dennis Ewing (Board President)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The tree of knowledge is a ministry to preschool children and their families which encourages hearts to serve jesus, empowers children to discover meaningful life skills, and explores literacy, learning and play.

What it reported doing in 2024

Preschool classes and activities where children learn of jesus and learn skills needed to become successful in kindergarten.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 82
  • Sustainability: 37
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.7%; rating input score 87
  • Program expense ratio: 90%; rating input score 90

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 3.6%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 22%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -3.6% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 86.7% of revenue deployed · 90% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $105K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.