Tree of Knowledge FY2022 filing

Tax-deductible

Gresham, OR501(c)(3)EIN 93-0652803

The tree of knowledge is a ministry to preschool children and their families which encourages hearts to serve jesus, empowers children to discover meaningful life skills, and explores literacy, learning and play.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$26K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · 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
0 of 2
filings with a surplus
Average deficit $14K a year · 12% of revenue · last 2 filings
Concern: a surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$26K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$8K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$136K
+51% vs prior year
Spent
$149K
To programs
92%
Net assets
$108K
By yearFY2021–FY2025
Revenue
$136K
FY2022▲ +51%
Revenue by fiscal year
FY2021$90K
FY2022$136K
FY2023$127K
FY2024$94K
FY2025$121K
Expenses
$149K
FY2022▲ +44%
Expenses by fiscal year
FY2021$104K
FY2022$149K
FY2023Not on file
FY2024Not on file
FY2025Not on file
Net assets
$108K
FY2022▼ -11%
Net assets by fiscal year
FY2021$121K
FY2022$108K
FY2023$77K
FY2024$50K
FY2025$55K

From the FY2022 Form 990 (year ending June 2022) · 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 Apr 1976.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $137K Management & general 6% · $9K Fundraising 2% · $3K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

7 people listed on the 990; $26K 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
Executive Director
$26,169Pt VII · Sec A
President (on Leave)
$0Pt VII · Sec A
Acting Board President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Jennifer Wilson———$26,169$22,000
Deanna Morris$12,955$15,768———
Lori Clark$12,705$13,786———
Raechelle Schultz——$11,734——

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

Nurtures preschool children and families through faith, life skills, literacy, learning, and play.

Provided by the organization

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1 program service account for $137K of program spending, described in the organization's own filed words · FY2021.
01

Preschool classes and activities where children learn of jesus and learn skills needed to become successful in kindergarten.

$137Kprogram expense

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By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$136K
Ln 12
Fees for servicesLn 2g$115K
Other incomeLn 4–11$12K
Gifts and grantsLn 1h$9K
Money outPt IX
$149K
Ln 25
Programscol B$137K
Managementcol C$9K
Fundraisingcol D$3K
Owns and owesPt X
$108K
net assets · Ln 32
Cash and savingsLn 1–2$69K
Total assetsLn 16$116K
LiabilitiesLn 26$8K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9K
Government grantsLn 1e$8K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$115K
Investment incomeLn 3$8
Other incomeLn 4–11$12K
Total revenueLn 12$136K
Assets in detailPt X, end of year
CashLn 1$69K
Cash and savings togetherLn 1–2$69K
Other assetsLn 15$42K
Total assetsLn 16$116K
LiabilitiesLn 26$8K
Net assetsLn 32$108K
OperationsPt I, VI
EmployeesI 517
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
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$100K$69K
Total assetsLn 16$127K$116K
LiabilitiesLn 26$6K$8K
Net assetsLn 32$121K$108K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$26K$22K$3K$1K
Pay of disqualified personsLn 6$79K$79K$0$0
Payroll taxesLn 10$3K$2K$280$140
Accounting feesLn 11c$4K$0$4K$0
Advertising and promotionLn 12$823$823$0$0
Office expensesLn 13$5K$5K$537$268
OccupancyLn 16$18K$16K$2K$919
InsuranceLn 23$4K$3K$380$190
Other expenses (24a–d)Ln 24$10K$10K$0$0
All other expensesLn 24e$18$18$0$0
Total functional expensesLn 25$149K$137K$9K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $121K$55K 990 PDF
FY2024 $94K$50K 990 PDF
FY2023 $127K$77K 990 PDF
FY2022 Viewing $136K$149K−$14K$108K 990 PDF
FY2021 $90K$104K−$14K$121K 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 (4 parts)
Part VIII · Statement of revenue $135,513 across 13 lines filed
Lines not itemized here account for $148 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$7,740
VIII-1f All other contributions, gifts and grants$1,180
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$8,920
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $115,060 · Unrelated business $0 · Excluded from tax $0$115,060
VIII-3 Investment incomeRelated to mission $8 · Unrelated business $0 · Excluded from tax $0$8
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $11,377 · Unrelated business $0 · Excluded from tax $0$11,377
VIII-12 Total revenueRelated to mission $126,593 · Unrelated business $0 · Excluded from tax $0$135,513
Part IX · Statement of functional expenses $149,388 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $22,244 · Management $2,617 · Fundraising $1,308$26,169
IX-6 Pay of disqualified personsPrograms $78,744 · Management $0 · Fundraising $0$78,744
IX-10 Payroll taxesPrograms $2,379 · Management $280 · Fundraising $140$2,799
IX-11c Accounting feesPrograms $0 · Management $3,613 · Fundraising $0$3,613
IX-12 Advertising and promotionPrograms $823 · Management $0 · Fundraising $0$823
IX-13 Office expensesPrograms $4,563 · Management $537 · Fundraising $268$5,368
IX-16 OccupancyPrograms $15,631 · Management $1,839 · Fundraising $919$18,389
IX-23 InsurancePrograms $3,231 · Management $380 · Fundraising $190$3,801
IX-24 Other expenses (24a–d)Programs $9,664 · Management $0 · Fundraising $0$9,664
IX-24e All other expensesPrograms $18 · Management $0 · Fundraising $0$18
IX-25 Total functional expensesPrograms $137,297 · Management $9,266 · Fundraising $2,825$149,388
Part X · Balance sheet $115,816 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $100,170$69,412
X-4 Accounts receivableStart of year $1,551$4,518
X-15 Other assetsStart of year $25,510$41,886
X-16 Total assetsStart of year $127,231$115,816
X-17 Accounts payable and accrued expensesStart of year $2,770$0
X-19 Deferred revenueStart of year $3,120$6,264
X-25 Other liabilities$2,050
X-26 Total liabilitiesStart of year $5,890$8,314
X-27 Net assets without donor restrictionsStart of year $121,341$107,502
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $121,341$107,502
X-33 Total liabilities and net assetsStart of year $127,231$115,816
Part XI · Reconciliation of net assets $107,502 net assets at year end
XI-1 Total revenue$135,513
XI-2 Total expenses$149,388
XI-3 Revenue less expenses−$13,875
XI-4 Net assets at start of year$121,341
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$36
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$107,502

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

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