IRS revoked this organization's tax-exempt status on May 15, 2025

The Giving Tree

EIN 72-1620801 Unknown exempt organization Portland, OR
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Form 990 for the fiscal year ending December 2021 (IRS tax year 2021).


Helps low-income residents stay housed and recover from COVID-19's effects. For fiscal year 2021 it reported $220K in revenue and $226K in expenses.Pt I

Type
Unknown exempt organization · Nonprofit
Location
Portland, OR
Filings
1 on file (2021–2021)
Revenue
$220KFY2021
Expenses
$226K
Net assets
$0
People
4
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Provided by the organization

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Size
$100K–1M
What they do
Helps low-income residents stay housed and recover from COVID-19's effects.
Leadership
Gloria Lee · Executive Director · $29K
Money in and out
$220K revenue, $226K expenses
Bottom line
-3% surplus margin

What Funders Ask

From IRS filings

Tax-deductible?

critical No — IRS exemption revoked

On the IRS revocation list. Details →

Can I give now?

critical No — exemption revoked (2025-05-15)

On the IRS revocation list. Details →

Filing up to date?

critical No filing since FY2021 — 5 yrs

Details →

Foundation funders?

good 2 funders, incl. The Oregon Community Foundation

$41K in the latest grant year. Details →

Spent on programs?

good 95% to programs

Form 990 Part IX, latest filing. Details →

Size and trend

$100K–1M

Details →

Reported financial activity · FY2021
Total revenue
$220K
Pt VIII · Ln 12
Total expenses
$226K
Pt IX · Ln 25
Net assets
$0
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$6K
Where spending went · Part IX cols B–D
Program services $0.95 Management & general $0.05
Surplus margin
-3%
revenue over expenses, this year
Program spending
95%
of expenses reach programs

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Summary of the Filing

Part I · fiscal year 2021 · Form 990
Revenue less expensesPt I · Ln 19−$6K
Total assetsPt X · Ln 16$0
Program-expense ratioPt IX · col B95%
Voting members of governing bodyPt I · Ln 3pending
Independent voting membersPt I · Ln 4pending

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CThe Giving Tree
EINHdr · item D72-1620801
Principal addressHdr · item CPortland, OR
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOR
Exempt statusHdr · item IRevoked
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFpending

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$28,789Pt VII · Sec A
Board President
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
See The Giving Tree executive salaries →

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Mission & Programs · Part III

Where the work happens

2 program services account for $214K of program spending, described in the organization's own filed words · FY2021.
01

Provided COVID19 community engagement services, direct assistance and wraparound services, and held vaccine clinics supporting efforts of Oregon Health Authority and FEMA.

$158Kprogram expense
02

Activities supporting housing stability, lessening isolation and improving life skills for low income residents. Provided additional support to address impact of COVID19, including education around CDC guidelines, COVID19 testing, individual referral services.

$56Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$170K · 77%
Program service revenue$50K · 23%
Contributions & grants77%$170K
Program service revenue23%$50K
— government grantsLn 1e$155K
Total revenueLn 12$220K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.95 Management & general $0.05
Program services95%$214K
Management & general5%$11K
Total functional expensesLn 25$226K

Balance Sheet

Part X · end of year
CashLn 1—
Total assetsLn 16$0
Total liabilitiesLn 26$0
Total net assetsLn 32$0

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves — · Operating expenses (Pt IX) $226K · Less non-cash grants $900 · Cash operating expenses/yr $225K
Highly liquid reserves (cash & marketable securities on Pt X) ÷ monthly operating expenses (Pt IX total, less non-cash grants & depreciation when reported).
Where the money goes
Program services
Program services $214K · Total expenses $226K
95%
Management & General
Management & general $11K · Total expenses $226K
5%
Fundraising
Fundraising $0 · Total expenses $226K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $15K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $170K · Total revenue $220K
77%
Government reliance
Government grants $155K · Total revenue $220K
70%
Earned-income share
Program service revenue $50K · Total revenue $220K
23%
Investment reliance
Investment income $0 · Total revenue $220K
0%
Program self-sufficiency
Program service revenue $50K · Total expenses $226K
22%
Growth & trend
Revenue growth (YoY)
This year $220K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $0 · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $220K · Expenses $226K
-3%
Liabilities-to-Assets
Total liabilities — · Total assets $0
—
Net-asset ratio
Net assets $0 · Total assets $0
—
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $0
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Gloria Lee · Reported title Executive Director · Highest reported compensation $29K · Total expenses $226K
13%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $30K · Total expenses $226K
13%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 95%——
Overhead ratio 5%——
Fundraising cost ratio 0%——
Legal fee ratio 0.3%——
Accounting fee ratio 2%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2020
Total grants receivedfrom 2 funders$41K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2021 (Latest)$220K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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