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.
70¢ of each $1 spent went to programs.
$206K 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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FY2023 · 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
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$206K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Plus $3.5M in investments, Pt X · Ln 11–13
Looks good: 3.3 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
$177K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 13 voting members
Looks good: 12 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.3M
-4% vs prior year
Spent
$3.9M
To programs
70%
Net assets
$11.8M
By yearFY2020–FY2025
Revenue
$3.3M
FY2023▼ -4%
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
$3.9M
FY2023▲ +8%
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
$11.8M
FY2023▼ -4%
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 FY2023 Form 990 (year ending June 2023) · 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

70 cents of each dollar spent went to programs.

Program services 70% · $2.7M Management & general 22% · $845K Fundraising 8% · $308K

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

16 people listed on the 990; $206K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Di
$135,531Pt VII · Sec A
Former Finan
$65,892Pt VII · Sec A
Former Finan
$4,750Pt VII · Sec A
Finance Dire
$0Pt VII · Sec A
$0Pt VII · Sec A
1st Vice Cha
$0Pt VII · Sec A
2nd Vice Cha
$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 · $2.7M · in their own filed words · FY2022
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.

$2.5Mprogram expense
02

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.

$157Kprogram expense
03

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…

$66Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$3.3M
Ln 12
Gifts and grantsLn 1h$3.3M
Investment incomeLn 3$109K
Money outPt IX
$3.9M
Ln 25
Programscol B$2.7M
Managementcol C$845K
Fundraisingcol D$308K
Owns and owesPt X
$11.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$12.0M
LiabilitiesLn 26$177K
PeoplePt VI, VII
16
listed · VII A
PaidVII A3
Voting boardVI 1a13
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.3M
Government grantsLn 1e$497K
Noncash giftsLn 1g$98K
Fundraising eventsLn 1c$218K
Investment incomeLn 3$109K
Gains on assetsLn 7−$188K
Total revenueLn 12$3.3M
Assets in detailPt X, end of year
CashLn 1$874K
SavingsLn 2$202K
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$3.5M
Land, buildings, equipmentLn 10c$7.1M
Other assetsLn 15$6K
Total assetsLn 16$12.0M
LiabilitiesLn 26$177K
Net assetsLn 32$11.8M
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 FY23End FY23
Cash and savingsLn 1–2$1.5M$1.1M
InvestmentsLn 11–13$2.8M$3.5M
Land, buildings, equipmentLn 10c$7.5M$7.1M
Total assetsLn 16$12.8M$12.0M
LiabilitiesLn 26$586K$177K
Net assetsLn 32$12.2M$11.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$318K$318K
Pay of current officers, directors and key staffLn 5$220K$93K$88K$39K
Other salaries and wagesLn 7$1.7M$1.1M$429K$156K
Pension plan contributionsLn 8$3K$2K$928$247
Other employee benefitsLn 9$94K$59K$26K$9K
Payroll taxesLn 10$235K$147K$64K$24K
Legal feesLn 11b$8K$8K
Accounting feesLn 11c$36K$36K
Investment management feesLn 11f$17K$17K
Other fees for servicesLn 11g$32K$5K$27K
Advertising and promotionLn 12$39K$39K
Office expensesLn 13$274K$169K$83K$22K
OccupancyLn 16$211K$197K$11K$3K
Conferences, conventions and meetingsLn 19$4K$2K$1K$377
Depreciation, depletion and amortizationLn 22$400K$374K$22K$5K
InsuranceLn 23$156K$111K$33K$12K
Other expenses (24a–d)Ln 24$154K$154K
Total functional expensesLn 25$3.9M$2.7M$845K$308K

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 Viewing $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 $4.1M$3.2M$935K$12.6M 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 M · Noncash O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $3,256,960 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,588,492$3,304,651
I-9 Program service revenue$0
I-10 Investment incomePrior year −$251,620−$79,139
I-11 Other revenuePrior year $48,666$31,448
I-12 Total revenuePrior year $3,385,538$3,256,960
I-13 Grants and similar amounts paidPrior year $179,098$317,511
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,164,557$2,231,312
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,255,713$1,329,465
I-18 Total expensesPrior year $3,599,368$3,878,288
I-19 Revenue less expensesPrior year −$213,830−$621,328
Part VI · Governance 12 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members12
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 $3,256,960 across 9 lines filed
VIII-1c Fundraising events$218,179
VIII-1e Government grants$496,947
VIII-1f All other contributions, gifts and grants$2,589,525
VIII-1g Noncash contributions (included above)$97,698
VIII-1h Total contributions, gifts and grants$3,304,651
VIII-3 Investment incomeExcluded from tax $109,177$109,177
VIII-6 Net rental income or lossExcluded from tax $31,448$31,448
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$188,316−$188,316
VIII-12 Total revenueExcluded from tax −$47,691$3,256,960
Part IX · Statement of functional expenses $3,878,288 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $317,511$317,511
IX-5 Pay of current officers, directors and key staffPrograms $93,391 · Management $87,587 · Fundraising $38,913$219,891
IX-7 Other salaries and wagesPrograms $1,093,760 · Management $429,486 · Fundraising $155,963$1,679,209
IX-8 Pension plan contributionsPrograms $1,995 · Management $928 · Fundraising $247$3,170
IX-9 Other employee benefitsPrograms $59,083 · Management $26,451 · Fundraising $8,722$94,256
IX-10 Payroll taxesPrograms $146,788 · Management $64,026 · Fundraising $23,972$234,786
IX-11b Legal feesManagement $7,500$7,500
IX-11c Accounting feesManagement $35,500$35,500
IX-11f Investment management feesManagement $16,960$16,960
IX-11g Other fees for servicesPrograms $5,140 · Management $27,256$32,396
IX-12 Advertising and promotionFundraising $39,113$39,113
IX-13 Office expensesPrograms $168,598 · Management $83,290 · Fundraising $21,722$273,610
IX-16 OccupancyPrograms $197,288 · Management $11,052 · Fundraising $2,536$210,876
IX-19 Conferences, conventions and meetingsPrograms $2,316 · Management $1,009 · Fundraising $377$3,702
IX-22 Depreciation, depletion and amortizationPrograms $373,559 · Management $21,608 · Fundraising $4,961$400,128
IX-23 InsurancePrograms $111,498 · Management $32,668 · Fundraising $11,878$156,044
IX-24 Other expenses (24a–d)Programs $153,636$153,636
IX-25 Total functional expensesPrograms $2,724,563 · Management $845,321 · Fundraising $308,404$3,878,288
Part X · Balance sheet $11,954,373 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $1,310,945$874,165
X-2 Savings and temporary cash investmentsStart of year $201,402$202,220
X-3 Pledges and grants receivableStart of year $737,332$195,862
X-8 Inventories for sale or useStart of year $195,828$52,178
X-9 Prepaid expenses and deferred chargesStart of year $29,266$49,519
X-10c Land, buildings and equipment, netStart of year $7,485,148$7,104,636
X-11 Publicly traded securitiesStart of year $2,847,425$3,469,437
X-15 Other assets$6,356
X-16 Total assetsStart of year $12,807,346$11,954,373
X-17 Accounts payable and accrued expensesStart of year $217,744$156,489
X-19 Deferred revenueStart of year $30,000$14,039
X-25 Other liabilities$6,356
X-26 Total liabilitiesStart of year $585,933$176,884
X-27 Net assets without donor restrictionsStart of year $9,235,180$9,417,524
X-28 Net assets with donor restrictionsStart of year $2,986,233$2,359,965
X-32 Total net assets or fund balancesStart of year $12,221,413$11,777,489
X-33 Total liabilities and net assetsStart of year $12,807,346$11,954,373
Part XI · Reconciliation of net assets $11,777,489 net assets at year end
XI-1 Total revenue$3,256,960
XI-2 Total expenses$3,878,288
XI-3 Revenue less expenses−$621,328
XI-4 Net assets at start of year$12,221,413
XI-5 Net unrealized gains (losses) on investments$177,404
XI-10 Net assets at end of year$11,777,489

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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