Tree of Life Foundation and Ministries Inc

Nonprofit profile at a glance

EIN
810937140
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Orlando, FL, USA
Phone
4073587188
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$557,200
Expenses
$529,445
Assets
$76,386
Liabilities
$57,346

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

Leadership & pay

1 person listed

Executive titles in this filing

  • GARRETT M LESLIE (PRESIDENT)

Highest reported compensation

  • GARRETT M LESLIE (PRESIDENT): $111,500 total reported compensation

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

Overview

Mission

Tree of life foundation and ministries, inc. Exists to inspire people to be who god created them to be. Helping them to find their place, develop their faith and live to their full potential according to the full gospel in accordance with the holy scriptures. This is carried out through a variety of ministries including pastoral teaching and bringing quality and professional counseling services to the general public at a cost effective manner while exceeding relative industry standards of care. This is also executed through a variety of ministries which include group gatherings (formal and informal worship), worship and sharing teams, christian life coaching, financial stewardship, pastoral mentoring, christian seminars and trainings, youth programs, forms of christian worship and pastoral teaching, free natural food and clothing resources and adoption care to those in need. The center exists to provide christian based services and relationships to anyone who calls upon the center or f

What it reported doing in 2025

Pastoral teaching and counseling services

Operating model

Revenue model
Earned-program. 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 44
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95%; rating input score 95
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 17th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.75; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 21.1%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 18.5% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 21.1% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 19.6% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 95% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $529K in reported program spending
  • Leadership: top reported pay $112K · 1 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.