The Opportunity Tree FY2022 filing

Tax-deductible

Phoenix, AZ501(c)(3)Since 1962Human ServicesEIN 86-0180419Revenue $15.5M in FY2022

On file with the IRSazafh.org3146 E Windsor Ave, 85008-1135 · Phoenix, AZTax-exempt since Mar 1963Publicly supported — 509(a)(2)

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501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$285K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
4 of 6
filings with a surplus
Average surplus $365K a year · 2% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$285K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $85K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.1M
24% of total assets
Looks good: liabilities are 24% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$15.5M
+13% vs prior year
Spent
$14.6M
To programs
90%
Net assets
$6.5M
By yearFY2020–FY2025
Revenue
$15.5M
FY2022▲ +13%
Tap a bar for its year
Revenue by fiscal year
FY2020$13.9M
FY2021$13.7M
FY2022$15.5M
FY2023$17.6M
FY2024$16.5M
FY2025$16.7M
Expenses
$14.6M
FY2022▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$13.8M
FY2021$14.1M
FY2022$14.6M
FY2023$16.2M
FY2024$16.8M
FY2025$16.3M
Net assets
$6.5M
FY2022▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$6.3M
FY2021$6.2M
FY2022$6.5M
FY2023$8.1M
FY2024$8.1M
FY2025$8.6M

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

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

90 cents of each dollar spent went to programs.

Program services 90% · $13.1M Management & general 10% · $1.5M

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

12 people listed on the 990; $285K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
President & CEO
$187,286Pt VII · Sec A
$97,475Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
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.

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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 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.

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Provided by the organization

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3 programs · $12.6M · in their own filed words · FY2021
01

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.

$9.2Mprogram expense
02

The 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…

$2.2Mprogram expense
03

The opportunity tree provides three different levels of service along the continuum from work adjustment to competitive employment. Under the center based employment service component, the opportunity tree develops work skills by fostering an environment that provides exposure to work situations and work assignments that is transferable…

$1.2Mprogram 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 · FY2024
Total grants receivedfrom 4 funders$85K
See all 4 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$15.5M
Ln 12
Fees for servicesLn 2g$12.4M
Gifts and grantsLn 1h$2.9M
Investment incomeLn 3$193K
Money outPt IX
$14.6M
Ln 25
Programscol B$13.1M
Managementcol C$1.5M
Owns and owesPt X
$6.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$8.6M
LiabilitiesLn 26$2.1M
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.9M
Government grantsLn 1e$2.3M
Noncash giftsLn 1g$510K
Fees for servicesLn 2g$12.4M
Investment incomeLn 3$193K
Other incomeLn 4–11$5K
Gains on assetsLn 7$115K
Total revenueLn 12$15.5M
Assets in detailPt X, end of year
CashLn 1$1.6M
SavingsLn 2$377K
Cash and savings togetherLn 1–2$1.9M
InvestmentsLn 11–13$2.8M
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$954K
Total assetsLn 16$8.6M
LiabilitiesLn 26$2.1M
Net assetsLn 32$6.5M
OperationsPt I, VI
EmployeesI 5448
VolunteersI 63
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$1.9M$1.9M
InvestmentsLn 11–13$3.2M$2.8M
Land, buildings, equipmentLn 10c$1.5M$1.4M
Total assetsLn 16$8.5M$8.6M
LiabilitiesLn 26$2.3M$2.1M
Net assetsLn 32$6.2M$6.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$275K$256K$19K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$9.3M$8.7M$639K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$1.4M$1.2M$135K
Payroll taxesLn 10$630K$568K$62K
Management feesLn 11a$0
Legal feesLn 11b$975$975
Accounting feesLn 11c$24K$24K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$25K$25K
Other fees for servicesLn 11g$94K$94K
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$563K$526K$37K
TravelLn 17$566K$550K$16K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$314K$282K$32K
InsuranceLn 23$133K$124K$9K
Other expenses (24a–d)Ln 24$1.0M$775K$239K
All other expensesLn 24e$247K$111K$136K
Total functional expensesLn 25$14.6M$13.1M$1.5M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $16.7M$16.3M$375K$8.6M 990 PDF
FY2024 $16.5M$16.8M−$292K$8.1M 990 PDF
FY2023 $17.6M$16.2M$1.5M$8.1M 990 PDF
FY2022 Viewing $15.5M$14.6M$898K$6.5M 990 PDF
FY2021 $13.7M$14.1M−$359K$6.2M 990 PDF
FY2020 $13.9M$13.8M$92K$6.3M 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 FY2022 990 (6 parts)
Part I · Summary $15,459,109 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $775,731$2,876,555
I-9 Program service revenuePrior year $12,654,093$12,385,191
I-10 Investment incomePrior year $246,792$192,856
I-11 Other revenuePrior year $18,251$4,507
I-12 Total revenuePrior year $13,694,867$15,459,109
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $11,614,780$11,580,660
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,438,616$2,980,445
I-18 Total expensesPrior year $14,053,396$14,561,105
I-19 Revenue less expensesPrior year −$358,529$898,004
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $15,459,109 across 12 lines filed
VIII-1e Government grants$2,343,833
VIII-1f All other contributions, gifts and grants$532,722
VIII-1g Noncash contributions (included above)$510,239
VIII-1h Total contributions, gifts and grants$2,876,555
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,385,191$12,385,191
VIII-3 Investment incomeRelated to mission $78,224$78,224
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $114,632$114,632
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,507$4,507
VIII-12 Total revenueRelated to mission $12,582,554$15,459,109
Part IX · Statement of functional expenses $14,561,105 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $256,302 · Management $18,901$275,203
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $8,659,817 · Management $638,603$9,298,420
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $1,242,539 · Management $134,894$1,377,433
IX-10 Payroll taxesPrograms $567,946 · Management $61,658$629,604
IX-11a Management fees$0
IX-11b Legal feesManagement $975$975
IX-11c Accounting feesManagement $24,000$24,000
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesManagement $24,942$24,942
IX-11g Other fees for servicesManagement $93,530$93,530
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $526,389 · Management $36,848$563,237
IX-17 TravelPrograms $550,271 · Management $16,030$566,301
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $282,263 · Management $31,512$313,775
IX-23 InsurancePrograms $124,249 · Management $8,698$132,947
IX-24 Other expenses (24a–d)Programs $775,146 · Management $238,846$1,013,992
IX-24e All other expensesPrograms $110,901 · Management $135,845$246,746
IX-25 Total functional expensesPrograms $13,095,823 · Management $1,465,282 · Fundraising $0$14,561,105
Part X · Balance sheet $8,578,567 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $1,562,177$1,550,075
X-2 Savings and temporary cash investmentsStart of year $377,519$376,741
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $1,373,069$1,439,826
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$21,207
X-10c Land, buildings and equipment, netStart of year $1,474,806$1,435,642
X-11 Publicly traded securities$0
X-12 Other securitiesStart of year $3,179,178$2,801,223
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $485,074$953,853
X-16 Total assetsStart of year $8,451,823$8,578,567
X-17 Accounts payable and accrued expensesStart of year $334,764$395,533
X-19 Deferred revenue$809,362
X-25 Other liabilitiesStart of year $1,963,446$864,281
X-26 Total liabilitiesStart of year $2,298,210$2,069,176
X-27 Net assets without donor restrictionsStart of year $6,153,613$6,509,391
X-32 Total net assets or fund balancesStart of year $6,153,613$6,509,391
X-33 Total liabilities and net assetsStart of year $8,451,823$8,578,567
Part XI · Reconciliation of net assets $6,509,391 net assets at year end
XI-1 Total revenue$15,459,109
XI-2 Total expenses$14,561,105
XI-3 Revenue less expenses$898,004
XI-4 Net assets at start of year$6,153,613
XI-5 Net unrealized gains (losses) on investments−$542,226
XI-10 Net assets at end of year$6,509,391

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

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