Giving Tree School INC

Tax-deductible

Gill, MA501(c)(3)EducationEIN 04-2724144Revenue $290K in FY2025

On file with the IRSgivingtreeschool.org3 Wood Ave, 01354-9609 · Gill, MATax-exempt since 0000School — 170(b)(1)(A)(ii)

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To initiate, organize, operate and maintain an educational center containing facilities for the education, instruction, recreation, and other related activities for young children between the ages of 15 months and 5 years

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Run by 5 volunteers and 6 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average surplus $3K a year · under 1% of revenue · last 4 filings
Worth a look: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $110
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$94K
67% of total assets
Worth a look: liabilities are 67% of assets; over 65%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$290K
-2% vs prior year
Spent
$302K
To programs
97%
Net assets
$46K
By yearFY2020–FY2025
Revenue
$290K
FY2025▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$162K
FY2021$200K
FY2022$346K
FY2023$272K
FY2024$298K
FY2025$290K
Expenses
$302K
FY2025▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$264K
FY2023$313K
FY2024$317K
FY2025$302K
Net assets
$46K
FY2025▼ -20%
Tap a bar for its year
Net assets by fiscal year
FY2020$49K
FY2021$36K
FY2022$118K
FY2023$77K
FY2024$57K
FY2025$46K

From the FY2025 Form 990 (year ending August 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in 0000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $291K Management & general 3% · $10K Fundraising 0% · $214

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Vice-Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides educational and recreational programs for young children aged 15 months to 5 years.

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Provided by the organization

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1 program · $291K · in their own filed words · FY2024
01

Educational programs for preschool children

$291Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$110

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$290K
Ln 12
Fees for servicesLn 2g$245K
Gifts and grantsLn 1h$45K
Other incomeLn 4–11$132
Money outPt IX
$302K
Ln 25
Programscol B$291K
Managementcol C$10K
Fundraisingcol D$214
Owns and owesPt X
$46K
net assets · Ln 32
Cash and savingsLn 1–2$48K
Total assetsLn 16$140K
LiabilitiesLn 26$94K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$45K
Government grantsLn 1e$38K
Fees for servicesLn 2g$245K
Investment incomeLn 3$30
Other incomeLn 4–11$132
Total revenueLn 12$290K
Assets in detailPt X, end of year
CashLn 1$33K
SavingsLn 2$16K
Cash and savings togetherLn 1–2$48K
Land, buildings, equipmentLn 10c$91K
Total assetsLn 16$140K
LiabilitiesLn 26$94K
Net assetsLn 32$46K
OperationsPt I, VI
EmployeesI 56
VolunteersI 65
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$52K$48K
Land, buildings, equipmentLn 10c$100K$91K
Total assetsLn 16$152K$140K
LiabilitiesLn 26$95K$94K
Net assetsLn 32$57K$46K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$219K$219K
Payroll taxesLn 10$17K$17K
Legal feesLn 11b$289$289
Accounting feesLn 11c$6K$2K$4K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$10K$4K$6K
Information technologyLn 14$3K$3K
OccupancyLn 16$15K$15K
TravelLn 17$75$75
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$8K$8K$214
Total functional expensesLn 25$302K$291K$10K$214

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $290K$302K−$11K$46K 990 PDF
FY2024 $298K$317K−$20K$57K 990 PDF
FY2023 $272K$313K−$41K$77K 990 PDF
FY2022 $346K$264K$82K$118K 990 PDF
FY2021 $200K$36K 990 PDF
FY2020 $162K$49K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $290,296 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $62,912$44,647
I-9 Program service revenuePrior year $234,476$245,487
I-10 Investment incomePrior year $34$30
I-11 Other revenuePrior year $214$132
I-12 Total revenuePrior year $297,636$290,296
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $250,264$235,975
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $66,934$65,635
I-18 Total expensesPrior year $317,198$301,610
I-19 Revenue less expensesPrior year −$19,562−$11,314
Part VI · Governance 6 of 6 board members independent, 5 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $290,296 across 7 lines filed
VIII-1e Government grants$38,483
VIII-1f All other contributions, gifts and grants$6,164
VIII-1h Total contributions, gifts and grants$44,647
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $245,487$245,487
VIII-3 Investment incomeExcluded from tax $30$30
VIII-8 Net income from fundraising events$132
VIII-12 Total revenueRelated to mission $245,487 · Excluded from tax $30$290,296
Part IX · Statement of functional expenses $301,610 across 14 lines filed
IX-7 Other salaries and wagesPrograms $218,733$218,733
IX-10 Payroll taxesPrograms $17,242$17,242
IX-11b Legal feesManagement $289$289
IX-11c Accounting feesPrograms $1,906 · Management $3,750$5,656
IX-12 Advertising and promotionPrograms $1,438$1,438
IX-13 Office expensesPrograms $3,917 · Management $6,215$10,132
IX-14 Information technologyPrograms $3,009$3,009
IX-16 OccupancyPrograms $15,351$15,351
IX-17 TravelPrograms $75$75
IX-19 Conferences, conventions and meetingsPrograms $1,341$1,341
IX-20 InterestPrograms $2,534$2,534
IX-22 Depreciation, depletion and amortizationPrograms $9,015$9,015
IX-23 InsurancePrograms $8,968$8,968
IX-24 Other expenses (24a–d)Programs $7,613 · Fundraising $214$7,827
IX-25 Total functional expensesPrograms $291,142 · Management $10,254 · Fundraising $214$301,610
Part X · Balance sheet $139,872 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $36,365$32,932
X-2 Savings and temporary cash investmentsStart of year $15,550$15,566
X-10c Land, buildings and equipment, netStart of year $100,389$91,374
X-16 Total assetsStart of year $152,304$139,872
X-26 Total liabilitiesStart of year $94,877$93,759
X-27 Net assets without donor restrictionsStart of year $57,427$46,113
X-32 Total net assets or fund balancesStart of year $57,427$46,113
X-33 Total liabilities and net assetsStart of year $152,304$139,872
Part XI · Reconciliation of net assets $46,113 net assets at year end
XI-1 Total revenue$290,296
XI-2 Total expenses$301,610
XI-3 Revenue less expenses−$11,314
XI-4 Net assets at start of year$57,427
XI-10 Net assets at end of year$46,113

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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