Operation Christmas Tree INC

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Provide Christmas trees to families to those who cannot otherwise afford to purchase one at market prices in order to make for a better holiday experience.

Form 990 Part I, line 1, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 85-4273692) · Dispute this line
64¢ of each $1 spent went to programs.
Run by 120 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
The IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
The latest return is for FY2022, 4 tax years back.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $38K a year · 20% of revenue · last 2 filings
A surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
64%
of spending
64% of spending went to programs.
Pt IX · Ln 25 · col B
4.7 mo
of spending, in cash
4.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $160K
2 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$247K
+77% vs prior year
Spent
$198K
To programs
64%
Net assets
$78K
By yearFY2020–FY2022
Revenue
$247K
FY2022▲ +77%
Tap a bar for its year
Revenue by fiscal year
FY2020$22K
FY2021$139K
FY2022$247K
Expenses
$198K
FY2022▲ +77%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$112K
FY2022$198K
Net assets
$78K
FY2022▲ +143%
Tap a bar for its year
Net assets by fiscal year
FY2020$5K
FY2021$32K
FY2022$78K

From the FY2022 Form 990 · see the original

IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing we have: FY2022. IRS ruling in Nov 2021.

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

Where the money goes

64 cents of each dollar spent went to programs.

Program services 64% · $128K Management & general 36% · $70K

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

Something off? Claim to add context

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary-CFO
$0Pt VII · Sec A
See Operation Christmas Tree INC executive salaries →

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

Gives free Christmas trees to families who can't afford them, for a better holiday.

Questions for Operation Christmas Tree INC

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1 program · $128K · in their own filed words · FY2022
01

Through donor contributions opct was able to purchase and distribute 1000 Christmas trees at no cost to qualifying families in order that their holiday experience may be otherwise improved.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 85-4273692) · Dispute this line
$128Kprogram 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 · FY2022
Total grants receivedfrom 2 funders$160K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$247K
Ln 12
Gifts and grantsLn 1h$247K
Money outPt IX
$198K
Ln 25
Programscol B$128K
Managementcol C$70K
Owns and owesPt X
$78K
net assets · Ln 32
Cash and savingsLn 1–2$78K
Total assetsLn 16$78K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$247K
Total revenueLn 12$247K
Assets in detailPt X, end of year
CashLn 1$78K
Cash and savings togetherLn 1–2$78K
Land, buildings, equipmentLn 10c−$142
Total assetsLn 16$78K
LiabilitiesLn 26$0
Net assetsLn 32$78K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6120
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$29K$78K
Land, buildings, equipmentLn 10c−$142
Total assetsLn 16$29K$78K
LiabilitiesLn 26$0$0
Net assetsLn 32$29K$78K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$50K$50K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$3K$3K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$3K$3K
Depreciation, depletion and amortizationLn 22$1K$1K
Other expenses (24a–d)Ln 24$2K$325$2K
All other expensesLn 24e$131K$123K$8K
Total functional expensesLn 25$198K$128K$70K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest ViewingFiled with the IRS Nov 15, 2023 $247K$198K$49K$78K 990 PDF
FY2021Filed with the IRS Aug 26, 2022 $139K$112K$27K$32K 990 PDF
FY2020Filed with the IRS Aug 26, 2022 $22K$5K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2022 990
Part I · Summary $246,591 revenue, 12 lines filed
I-8 Contributions and grants$246,591
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenue$246,591
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expenses$198,030
I-18 Total expenses$198,030
I-19 Revenue less expenses$48,561
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $246,591 across 3 lines filed
VIII-1f All other contributions, gifts and grants$246,591
VIII-1h Total contributions, gifts and grants$246,591
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$246,591
Part IX · Statement of functional expenses $198,030 across 8 lines filed
IX-11a Management feesManagement $50,000$50,000
IX-11b Legal feesManagement $4,454$4,454
IX-11c Accounting feesManagement $3,223$3,223
IX-12 Advertising and promotionPrograms $3,342$3,342
IX-13 Office expensesManagement $2,659$2,659
IX-22 Depreciation, depletion and amortizationPrograms $1,143$1,143
IX-24 Other expenses (24a–d)Programs $325 · Management $1,802$2,127
IX-24e All other expensesPrograms $122,729 · Management $8,353$131,082
IX-25 Total functional expensesPrograms $127,539 · Management $70,491 · Fundraising $0$198,030
Part X · Balance sheet $77,991 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $29,430$78,133
X-10c Land, buildings and equipment, net−$142
X-16 Total assetsStart of year $29,430$77,991
X-26 Total liabilitiesStart of year $0$0
X-31 Retained earnings or endowmentStart of year $29,430$77,991
X-32 Total net assets or fund balancesStart of year $29,430$77,991
X-33 Total liabilities and net assetsStart of year $29,430$77,991
Part XI · Reconciliation of net assets $77,991 net assets at year end
XI-1 Total revenue$246,591
XI-2 Total expenses$198,030
XI-3 Revenue less expenses$48,561
XI-4 Net assets at start of year$29,430
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$77,991

Form 990 e-file FY2022 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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