Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1963.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
89 cents of each dollar spent went to programs.
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
17 people listed on the 990; $428K paid to officers and key staff (Part VII, Section A).
Kelli O'Toole’s $180K as President & CEO is at the 34th percentile of top reported officer pay among 3122 $10–100M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 3 named individuals · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| Kelli O'Toole | $180,000 | $186,286 | $180,000 | $187,286 | $181,000 | $150,000 |
| Neal Hallihan | $126,016 | $102,801 | — | — | — | — |
| Rachel Johnson | $122,070 | $110,440 | $106,934 | $97,475 | $98,958 | $84,115 |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
See The Opportunity Tree 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 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Provides individualized support and community partnerships for people with physical or intellectual challenges.
Questions for The Opportunity Tree
Your first name shows with your question. The Opportunity Tree answers here, for everyone.
The opportunity tree provides RESIDENTIAL/HABILITATION through the operation of group HOMES/APARTMENTS for adults with disabilities, support to individuals in a variety of living situations and support to individuals living independently.
Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 86-0180419) · Dispute this lineThe opportunity tree provides day treatment for adults through socialization, training, activities, volunteer opportunities, work orientation training, and, as appropriate, counseling. This service promotes skills development in independent living, self-care, safety, communications, work skills, social relationships, hobbies, and…
Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 86-0180419) · Dispute this lineThe opportunity tree provides different levels of service along the continuum from work adjustment to competitive employment. Under the individuals supported employment component, the opportunity tree provides job development, job placement, and job supervision with ongoing follow-up for each individual in order to facilitate success in…
Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 86-0180419) · Dispute this lineFunders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2025 990, line by line.
Download 990
| Line | Start FY25 | End FY25 |
|---|---|---|
| Cash and savingsLn 1–2 | $1.1M | $557K |
| InvestmentsLn 11–13 | $3.4M | $3.7M |
| Land, buildings, equipmentLn 10c | $1.9M | $2.3M |
| Total assetsLn 16 | $10.1M | $10.1M |
| LiabilitiesLn 26 | $2.0M | $1.5M |
| Net assetsLn 32 | $8.1M | $8.6M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Pay of officers and key staff (Part IX, line 5)Ln 5 | $459K | $420K | $33K | $6K |
| Other salaries and wagesLn 7 | $10.5M | $9.6M | $764K | $130K |
| Other employee benefitsLn 9 | $1.2M | $998K | $155K | $10K |
| Payroll taxesLn 10 | $835K | $764K | $61K | $10K |
| Legal feesLn 11b | $2K | $202 | $389 | $919 |
| Accounting feesLn 11c | $61K | $8K | $16K | $37K |
| Investment management feesLn 11f | $27K | $27K | ||
| Other fees for servicesLn 11g | $77K | $10K | $20K | $47K |
| Information technologyLn 14 | $93K | $1K | $88K | $4K |
| OccupancyLn 16 | $1.4M | $1.4M | $51K | |
| TravelLn 17 | $516K | $486K | $30K | |
| InterestLn 20 | $9K | $9K | ||
| Depreciation, depletion and amortizationLn 22 | $527K | $464K | $55K | $9K |
| Other expenses (24a–d)Ln 24 | $670K | $496K | $122K | $51K |
| Total functional expensesLn 25 | $16.3M | $14.6M | $1.4M | $304K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 Latest ViewingFiled with the IRS May 15, 2026 | $16.7M | $16.3M | $375K | $8.6M | 990 PDF |
| FY2024Filed with the IRS May 15, 2025 | $16.5M | $16.8M | −$292K | $8.1M | 990 PDF |
| FY2023Filed with the IRS May 10, 2024 | $17.6M | $16.2M | $1.5M | $8.1M | 990 PDF |
| FY2022Filed with the IRS May 16, 2023 | $15.5M | $14.6M | $898K | $6.5M | 990 PDF |
| FY2021Filed with the IRS May 10, 2022 | $13.7M | $14.1M | −$359K | $6.2M | 990 PDF |
| FY2020Filed with the IRS May 9, 2021 | $13.9M | $13.8M | $92K | $6.3M | 990 PDF |
Schedules filed Part IV
See the full FY2025 990
Part I · Summary $16,709,856 revenue, 12 lines filed
Part VI · Governance 14 of 14 board members independent, no flags
Part VIII · Statement of revenue $16,709,856 across 11 lines filed
Part IX · Statement of functional expenses $16,334,647 across 14 lines filed
Part X · Balance sheet $10,139,739 assets, 15 lines filed
Part XI · Reconciliation of net assets $8,647,389 net assets at year end
Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File
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