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.

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
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
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $160K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$139K
+531% vs prior year
Spent
$112K
To programs
100%
Net assets
$32K
By yearFY2020–FY2022
Revenue
$139K
FY2021▲ +531%
Tap a bar for its year
Revenue by fiscal year
FY2020$22K
FY2021$139K
FY2022$247K
Expenses
$112K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$112K
FY2022$198K
Net assets
$32K
FY2021▲ +545%
Tap a bar for its year
Net assets by fiscal year
FY2020$5K
FY2021$32K
FY2022$78K

From the FY2021 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2026
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2022) →

Is it real?

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

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $112K

Form 990 Part IX, line 25. Every line is in By the numbers.

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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 →

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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

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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Provided by the organization

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1 program · $112K · in their own filed words · FY2021
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.

$112Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$139K
Ln 12
Gifts and grantsLn 1h$139K
Money outPt IX
$112K
Ln 25
Programscol B$112K
Owns and owesPt X
$32K
net assets · Ln 32
Cash and savingsLn 1–2$29K
Total assetsLn 16$32K
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$139K
Total revenueLn 12$139K
Assets in detailPt X, end of year
CashLn 1$29K
Cash and savings togetherLn 1–2$29K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$32K
LiabilitiesLn 26$0
Net assetsLn 32$32K
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 FY21End FY21
Cash and savingsLn 1–2$5K$29K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$5K$32K
LiabilitiesLn 26$0$0
Net assetsLn 32$5K$32K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$8K$8K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$216$216
Conferences, conventions and meetingsLn 19$2K$2K
Depreciation, depletion and amortizationLn 22$714$714
Other expenses (24a–d)Ln 24$6K$6K
All other expensesLn 24e$93K$93K
Total functional expensesLn 25$112K$112K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $247K$198K$49K$78K 990 PDF
FY2021 Viewing $139K$112K$27K$32K 990 PDF
FY2020 $22K$5K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $138,992 revenue, 12 lines filed
I-8 Contributions and grants$138,992
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenue$138,992
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$111,906
I-18 Total expenses$111,906
I-19 Revenue less expenses$27,086
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 $138,992 across 3 lines filed
VIII-1f All other contributions, gifts and grants$138,992
VIII-1h Total contributions, gifts and grants$138,992
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$138,992
Part IX · Statement of functional expenses $111,906 across 7 lines filed
IX-11b Legal feesPrograms $8,341$8,341
IX-12 Advertising and promotionPrograms $1,910$1,910
IX-13 Office expensesPrograms $216$216
IX-19 Conferences, conventions and meetingsPrograms $1,790$1,790
IX-22 Depreciation, depletion and amortizationPrograms $714$714
IX-24 Other expenses (24a–d)Programs $6,186$6,186
IX-24e All other expensesPrograms $92,749$92,749
IX-25 Total functional expensesPrograms $111,906 · Management $0 · Fundraising $0$111,906
Part X · Balance sheet $32,052 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $4,966$29,174
X-10c Land, buildings and equipment, net$2,878
X-16 Total assetsStart of year $4,966$32,052
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $4,966$32,052
X-33 Total liabilities and net assetsStart of year $4,966$32,052
Part XI · Reconciliation of net assets $32,052 net assets at year end
XI-1 Total revenue$138,992
XI-2 Total expenses$111,906
XI-3 Revenue less expenses$27,086
XI-4 Net assets at start of year$4,966
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$32,052

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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