The Shade Tree Incorporated FY2020 filing

Tax-deductible

Las Vegas, NV501(c)(3)Since 1989EIN 88-0253276Revenue $4.1M in FY2020

On file with the IRStheshadetree.orgPo Box 669, 89125-0669 · Las Vegas, NVTax-exempt since Apr 1991Publicly supported charity — 170(b)(1)(A)(vi)

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The Shade Tree, INC. (organization), a nevada nonprofit corporation, provides temporary shelter for homeless and abused women and children in crisis and offers life-changing services promoting stability, dignity, and self reliance. The organization is located in north las vegas and generally provides services to those in need from the surrounding community of the greater las vegas metropolitan area. The organization also provides on-site shelter for the pets of the residents in a separate building specifically designed for their comfort and care. The organization receives the majority of its revenue from individual and corporate donors in southern nevada and from funds received through government grants.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$182K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · 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
1 of 6
filings with a surplus
Average deficit $596K a year · 19% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$182K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $16K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$513K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.1M
Spent
$3.2M
To programs
80%
Net assets
$12.6M
By yearFY2020–FY2025
Revenue
$4.1M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$4.1M
FY2021$3.0M
FY2022$3.4M
FY2023$3.3M
FY2024$2.5M
FY2025$2.5M
Expenses
$3.2M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$3.2M
FY2021$3.3M
FY2022$3.6M
FY2023$3.9M
FY2024$4.7M
FY2025$3.6M
Net assets
$12.6M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$12.6M
FY2021$12.5M
FY2022$12.2M
FY2023$11.8M
FY2024$10.0M
FY2025$8.6M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1991.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $2.6M Management & general 13% · $406K Fundraising 7% · $228K

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

15 people listed on the 990; $182K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Di
$84,903Pt VII · Sec A
Exec. Dir. P
$59,080Pt VII · Sec A
Fin. Dir. PR
$35,698Pt VII · Sec A
Finance Dire
$2,500Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Linda Perez$149,003$149,343$135,531$135,531$122,609$84,903
Lisa Shelton——$4,750$4,479$74,537$2,500
Adrian Lungu$67,387$69,039————
Lana Morano——$65,892———
Stacy Lockhart—————$59,080
Phyllis Charles—————$35,698

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

Offers shelter and life-changing services to homeless and abused women and children.

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Provided by the organization

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3 programs · $2.6M · in their own filed words · FY2019
01

Emergency Shelter Program

The shade tree (TST), a 24/7 facility, shelters homeless and abused women, their children and their pets, providing basic needs such as food, laundry, showers, restrooms, clothing and hygiene products so that they can do what's necessary to regain stability and housing.

$2.3Mprogram expense
02

Stallman Touro Clinic

Volunteer physicians, nurses, and other medical professionals provide care for the women and children staying at the shelter. Most domestic violence victims would not leave the protection of the building to receive medical care and the families living in poverty are in need of well baby check-ups and women's health screenings to identify…

$142Kprogram expense
03

Children's Activity Center (cac)

A specialized program addressing multiple issues faced by homeless and abused children. Programs include a LITERACY/READING program, homework assistance, art sessions, character development and other life skills activities. Annually more than 1,000 children participate in programs provided by this center.

$128Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 2 funders$16K
Grants paid · 11 grants · $783K · 2019–2024
Unitemized GrantFY2024$141,712
Unitemized GrantFY2024$40,073
Unitemized GrantFY2024$3,807
Unitemized GrantFY2023$160,892
Unitemized GrantFY2022$134,988
Unitemized GrantFY2021$36,704
Unitemized GrantFY2020$96,104
Unitemized GrantFY2019$78,154
Unitemized GrantFY2019$76,344
Unitemized GrantFY2019$11,034
Unitemized GrantFY2019$3,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$4.1M
Ln 12
Gifts and grantsLn 1h$4.0M
Investment incomeLn 3$95K
Money outPt IX
$3.2M
Ln 25
Programscol B$2.6M
Managementcol C$406K
Fundraisingcol D$228K
Owns and owesPt X
$12.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$13.1M
LiabilitiesLn 26$513K
PeoplePt VI, VII
15
listed · VII A
PaidVII A4
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.0M
Government grantsLn 1e$1.2M
Noncash giftsLn 1g$716K
Fundraising eventsLn 1c$245K
Investment incomeLn 3$95K
Gains on assetsLn 7$25K
Total revenueLn 12$4.1M
Assets in detailPt X, end of year
CashLn 1$227K
SavingsLn 2$1.6M
Cash and savings togetherLn 1–2$1.9M
InvestmentsLn 11–13$2.7M
Land, buildings, equipmentLn 10c$8.1M
Total assetsLn 16$13.1M
LiabilitiesLn 26$513K
Net assetsLn 32$12.6M
OperationsPt I, VI
EmployeesI 572
VolunteersI 6157
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 FY20End FY20
Cash and savingsLn 1–2$980K$1.9M
InvestmentsLn 11–13$2.6M$2.7M
Land, buildings, equipmentLn 10c$7.8M$8.1M
Total assetsLn 16$11.7M$13.1M
LiabilitiesLn 26$87K$513K
Net assetsLn 32$11.6M$12.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$326K$326K
Pay of current officers, directors and key staffLn 5$179K$86K$60K$33K
Other salaries and wagesLn 7$1.4M$1.2M$159K$86K
Pension plan contributionsLn 8$3K$2K$405$220
Other employee benefitsLn 9$99K$82K$11K$6K
Payroll taxesLn 10$139K$110K$19K$10K
Legal feesLn 11b$800$800
Accounting feesLn 11c$25K$25K
Professional fundraising feesLn 11e$32K$32K
Investment management feesLn 11f$10K$10K
Other fees for servicesLn 11g$16K$16K
Advertising and promotionLn 12$13K$13K
Office expensesLn 13$228K$138K$58K$33K
OccupancyLn 16$195K$182K$11K$2K
Conferences, conventions and meetingsLn 19$2K$1K$243$133
Depreciation, depletion and amortizationLn 22$359K$335K$19K$4K
InsuranceLn 23$138K$115K$15K$8K
Other expenses (24a–d)Ln 24$570$570
Total functional expensesLn 25$3.2M$2.6M$406K$228K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.5M$3.6M−$1.2M$8.6M 990 PDF
FY2024 $2.5M$4.7M−$2.2M$10.0M 990 PDF
FY2023 $3.3M$3.9M−$621K$11.8M 990 PDF
FY2022 $3.4M$3.6M−$214K$12.2M 990 PDF
FY2021 $3.0M$3.3M−$292K$12.5M 990 PDF
FY2020 Viewing $4.1M$3.2M$935K$12.6M 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 FY2020 990 (6 parts)
Part I · Summary $4,129,196 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,463,034$4,034,558
I-9 Program service revenue$0
I-10 Investment incomePrior year −$316,845$94,638
I-11 Other revenue$0
I-12 Total revenuePrior year $5,146,189$4,129,196
I-13 Grants and similar amounts paidPrior year $516,089$325,715
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,693,677$1,849,763
I-16a Professional fundraising feesPrior year $8,679$31,500
I-17 Other expensesPrior year $1,199,391$987,422
I-18 Total expensesPrior year $3,417,836$3,194,400
I-19 Revenue less expensesPrior year $1,728,353$934,796
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $4,129,196 across 8 lines filed
VIII-1c Fundraising events$245,104
VIII-1e Government grants$1,207,658
VIII-1f All other contributions, gifts and grants$2,581,796
VIII-1g Noncash contributions (included above)$715,669
VIII-1h Total contributions, gifts and grants$4,034,558
VIII-3 Investment incomeExcluded from tax $69,978$69,978
VIII-7 Net gain or loss on sales of assetsRelated to mission $24,660$24,660
VIII-12 Total revenueRelated to mission $24,660 · Excluded from tax $69,978$4,129,196
Part IX · Statement of functional expenses $3,194,400 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $325,715$325,715
IX-5 Pay of current officers, directors and key staffPrograms $86,178 · Management $60,082 · Fundraising $33,145$179,405
IX-7 Other salaries and wagesPrograms $1,184,373 · Management $159,064 · Fundraising $85,914$1,429,351
IX-8 Pension plan contributionsPrograms $2,373 · Management $405 · Fundraising $220$2,998
IX-9 Other employee benefitsPrograms $81,522 · Management $11,467 · Fundraising $6,497$99,486
IX-10 Payroll taxesPrograms $109,641 · Management $18,701 · Fundraising $10,181$138,523
IX-11b Legal feesManagement $800$800
IX-11c Accounting feesManagement $25,235$25,235
IX-11e Professional fundraising feesFundraising $31,500$31,500
IX-11f Investment management feesManagement $9,629$9,629
IX-11g Other fees for servicesManagement $15,885$15,885
IX-12 Advertising and promotionFundraising $13,066$13,066
IX-13 Office expensesPrograms $137,583 · Management $58,210 · Fundraising $32,706$228,499
IX-16 OccupancyPrograms $182,387 · Management $10,548 · Fundraising $2,423$195,358
IX-19 Conferences, conventions and meetingsPrograms $1,427 · Management $243 · Fundraising $133$1,803
IX-22 Depreciation, depletion and amortizationPrograms $334,770 · Management $19,363 · Fundraising $4,446$358,579
IX-23 InsurancePrograms $114,890 · Management $15,401 · Fundraising $7,707$137,998
IX-24 Other expenses (24a–d)Management $570$570
IX-25 Total functional expensesPrograms $2,560,859 · Management $405,603 · Fundraising $227,938$3,194,400
Part X · Balance sheet $13,114,381 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $778,933$226,598
X-2 Savings and temporary cash investmentsStart of year $201,346$1,623,402
X-3 Pledges and grants receivableStart of year $219,320$314,962
X-4 Accounts receivableStart of year $8,196$1,000
X-8 Inventories for sale or useStart of year $81,469$73,157
X-9 Prepaid expenses and deferred chargesStart of year $25,218$47,053
X-10c Land, buildings and equipment, netStart of year $7,847,447$8,147,421
X-11 Publicly traded securitiesStart of year $2,558,722$2,680,788
X-16 Total assetsStart of year $11,720,651$13,114,381
X-17 Accounts payable and accrued expensesStart of year $82,214$117,135
X-19 Deferred revenueStart of year $4,900$24,662
X-24 Unsecured notes and loans payable$370,852
X-26 Total liabilitiesStart of year $87,114$512,649
X-27 Net assets without donor restrictionsStart of year $8,812,226$9,967,517
X-28 Net assets with donor restrictionsStart of year $2,821,311$2,634,215
X-32 Total net assets or fund balancesStart of year $11,633,537$12,601,732
X-33 Total liabilities and net assetsStart of year $11,720,651$13,114,381
Part XI · Reconciliation of net assets $12,601,732 net assets at year end
XI-1 Total revenue$4,129,196
XI-2 Total expenses$3,194,400
XI-3 Revenue less expenses$934,796
XI-4 Net assets at start of year$11,633,537
XI-5 Net unrealized gains (losses) on investments$33,399
XI-10 Net assets at end of year$12,601,732

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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