Tree of Life Ministries of Daytona Beach Fl Inc
Nonprofit profile at a glance
- EIN
- 593695664
- IRS 990 coverage
- 2014–2025
- Forms available
- Form 990 2025, Form 990-EZ 2013
- Location
- Port Orange, FL, USA
- Phone
- 3868432261
- Rating
- 45
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Protestant
- Affiliation
- Christianity
Reported finances
- Revenue
- $34,887
- Expenses
- $145,003
- Assets
- $646,924
- Liabilities
- $11,935
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- FREDERICK D GORINI (PRESIDENT)
Highest reported compensation
- PHILOMENA GORINI (PRES/TREAS/D): $49,300 total reported compensation
- FREDERICK D GORINI (PRESIDENT): $39,100 total reported compensation
- ROBERT GORINI (DIRECTOR): $20,385 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 ministries of daytona beach, Florida, inc will continue to promote the christian gospel primarily through teaching, distribution of books and teaching materials, and by providing governing and administrative oversight of christian churches and ministries by the late dr frederick d gorini and his ministry staff. The activities of the ministry will include in order of importance and percentage of time expensed, the following activities: teaching the holy scriptures at local churches, seminars, retreats, conventions, conferences and crusades both in the the USA and overseas, in order to strengthen and encourage christian believers in their faith. (40%) providing personal scriptural accountability, instruction and encouragement to ministers and ministries who are also involved in the furtherance of christian living (40%) writing books, pamphlets and teaching syllabi and other christian literature pertinent to scriptual vision and insight for free of charge distribution. (20%)
What it reported doing in 2025
Dr gorini had written and published six books in his lifetime. Hundreds of these books were donated and distributed free of charge on june 7, 2025 to the greater daytona beach area. Several church and pastors received complete sets of dr. Gorini's works.
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
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 8
- Transparency & Controls: 90
- Accountability: 63
- Sustainability: 22
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 12.9%; rating input score 13
- Program expense ratio: 2.4%; rating input score 2
- 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: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -315.6%; rating input score 9; 9th percentile among comparable filings
- Total-asset coverage ratio: 4.46; rating input score 50; 50th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 76.5%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: -7.1% per year; rating input score 0; 31st percentile among comparable filings
- Revenue growth: -4% per year; rating input score 0; 44th percentile among comparable filings
- Asset growth: 5.3% per year; rating input score 100; 63rd percentile among comparable filings
Details
- Where the money goes: 12.9% of revenue deployed · 2.4% of spending went to programs
- Governance: 3 of 3 board members independent · 1 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $4K in reported program spending
- Leadership: top reported pay $49K · 4 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2014 to 2025
- Contacts: How to reach this organization
- Money network: 4 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 — Financial Efficiency: Mission deployment rate scored 13/100.
- High — Financial Efficiency: Program expense ratio scored 2/100.
- High — Accountability: Governance controls: 7 of 8 not reported.
- High — Sustainability: Operating margin scored 9/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 50/100.
- High — Sustainability: Officer compensation ratio scored 2/100.
- High — Sustainability: Liabilities to assets ratio scored 20/100.