Civic Intelligence

Giving Tree School Inc.

990 • Fiscal year 2024 • EIN 04-2724144

Sep 01, 2023 to Aug 31, 2024 • Filed on Nov 25, 2024

3 Wood AvenueGill, MA 01354

(413) 863-9218

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

91st percentile

0.62x

Higher debt load relative to assets than 91% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.32x

Higher debt load relative to revenue than 90% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

30th percentile

-6.6%

Higher net margin than 30% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

29th percentile

-14%

Faster asset growth than 29% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

9.3%

Faster revenue growth than 58% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$152,304

Down $23,887 (-14%) from 2023

Net Assets

Down

$57,427

Down $19,562 (-25%) from 2023

Liabilities

Down

$94,877

Down $4,325 (-4.4%) from 2023

Revenue

Up

$297,636

Up $25,403 (+9.3%) from 2023

Expenses

Up

$317,198

Up $3,830 (+1.2%) from 2023

Net Income

Up

-$19,562

Up $21,573 (+52%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2011: $27,279Liabilities 2011: $38,762Net Assets 2011: -$11,4832011Assets 2012: $51,694Liabilities 2012: $26,894Net Assets 2012: $24,8002012Assets 2013: $47,050Liabilities 2013: $20,419Net Assets 2013: $26,6312013Assets 2014: $41,976Liabilities 2014: $13,276Net Assets 2014: $28,7002014Assets 2015: $53,436Liabilities 2015: $6,181Net Assets 2015: $47,2552015Assets 2016: $48,537Liabilities 2016: $3,219Net Assets 2016: $45,3182016Assets 2017: $80,018Liabilities 2017: $1,434Net Assets 2017: $78,5842017Assets 2018: $83,579Liabilities 2018: $0Net Assets 2018: $83,5792018Assets 2019: $151,731Liabilities 2019: $54,090Net Assets 2019: $97,6412019Assets 2020: $244,107Liabilities 2020: $195,258Net Assets 2020: $48,8492020Assets 2021: $230,727Liabilities 2021: $194,746Net Assets 2021: $35,9812021Assets 2022: $225,324Liabilities 2022: $107,200Net Assets 2022: $118,1242022Assets 2023: $176,191Liabilities 2023: $99,202Net Assets 2023: $76,9892023Assets 2024: $152,304Liabilities 2024: $94,877Net Assets 2024: $57,4272024Assets 2025: $139,872Liabilities 2025: $93,759Net Assets 2025: $46,1132025

Highlighted filing

2024

Assets$152,304
Liabilities$94,877
Net Assets$57,427

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $135,351Expenses 2011: $128,308Net Income 2011: $7,0432011Revenue 2012: $178,472Expenses 2012: $142,189Net Income 2012: $36,2832012Revenue 2013: $145,490Expenses 2013: $143,659Net Income 2013: $1,8312013Revenue 2014: $151,420Expenses 2014: $149,351Net Income 2014: $2,0692014Revenue 2015: $165,464Expenses 2015: $146,909Net Income 2015: $18,5552015Revenue 2016: $170,512Expenses 2016: $172,449Net Income 2016: -$1,9372016Revenue 2017: $201,648Expenses 2017: $168,382Net Income 2017: $33,2662017Revenue 2018: $174,136Expenses 2018: $169,268Net Income 2018: $4,8682018Revenue 2019: $212,244Expenses 2019: $198,182Net Income 2019: $14,0622019Revenue 2020: $162,388Expenses 2020: $211,180Net Income 2020: -$48,7922020Revenue 2021: $199,895Expenses 2021: $212,764Net Income 2021: -$12,8692021Revenue 2022: $346,246Expenses 2022: $264,104Net Income 2022: $82,1422022Revenue 2023: $272,233Expenses 2023: $313,368Net Income 2023: -$41,1352023Revenue 2024: $297,636Expenses 2024: $317,198Net Income 2024: -$19,5622024Revenue 2025: $290,296Expenses 2025: $301,610Net Income 2025: -$11,3142025

Highlighted filing

2024

Revenue$297,636
Expenses$317,198
Net Income-$19,562
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Nov 25, 2024
Return Version
2023v5.0
Gross Receipts
$297,636
Mission and Program Overview

Mission

To initiate, organize, operate and maintain an educational center containing facilities for the education, instruction, recreation, and other related activities for young children between the ages of 15 months and 5 years

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$99,970$100,389▲ $419
Cash and Non-Interest-Bearing Accounts$60,686$36,365▼ $24,321
Savings and Temporary Cash Investments$15,535$15,550▲ $15
Total Assets$176,191$152,304▼ $23,887
Liabilities
Mortgage Notes Payable Secured by Investment Property$99,202$94,877▼ $4,325
Total Liabilities$99,202$94,877▼ $4,325
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$76,989$57,427▼ $19,562
Total Net Assets Fund Balance$76,989$57,427▼ $19,562
Total Liabilities and Net Assets / Fund Balance$176,191$152,304▼ $23,887

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$100,389$70,303$170,692
Other Land Buildings-$13,423$13,423
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$62,912
Program Service Revenue
$234,476
Investment Income
$34
Other Revenue
$214
All Other Contributions
$11,470
Change in Net Assets
$-19,562
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$250,264
Other Expenses$66,934
Total Fundraising Expense$225
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$231,772--$231,772
Occupancy$20,703--$20,703
Payroll Taxes$18,492--$18,492
Depreciation Depletion$9,301--$9,301
Insurance$7,588--$7,588
Fees for Services Accounting$1,891$5,308-$7,199
Office Expenses-$4,681-$4,681
Interest$2,675--$2,675
Information Technology$2,462--$2,462
Advertising$980--$980
Fees for Services Other$957--$957
Conferences and Meetings$562--$562
Travel$347--$347
Other Expenses$984-$225$225
Total Functional Expenses$306,984$9,989$225$317,198
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$214
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Betsy evans jeff coulson president vice pres. Married

Form 990, Page 6, Part VI, Line 11B

The president will review the returns prior to returning the signed efile authorization form

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public at organization's office upon request.

Filing and Contact Details

Filer

Filer Name
Giving Tree School Inc
EIN
04-2724144
Phone
4138639218
Address
3 WOOD AVENUE, GILL, MA 01354

Signing Officer

Name
Betsy Evans
Title
President
Phone
4138639218
Signed
2024-11-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Betsy Evans
Formed
1980
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
5

Preparer

Firm
Onaway LLC
Address
PO BOX 29, EASTHAMPTON, MA 01027-0029
Preparer
William T Reichelt CPA
Phone
4132098364
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To initiate, organize, operate and maintain an educational center containing facilities for the education, instruction, recreation, and other related activities for young children between the ages of 15 months and 5 years

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE FOLLOWING STATEMENT APPEARS ON THE ORGANZIATION'S WEBSITE: GIVING TREE SCHOOL IS OPEN TO ALL FAMILIES. WE DO NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGION, CULTURE, POLITICAL BELIEFS, MARITAL STATUS, DISABILITY, NATIONAL ORIGIN, OR SEXUAL ORIENTATION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO INITIATE, ORGANIZE, OPERATE AND MAINTAIN AN EDUCATIONAL CENTER CONTAINING FACILITIES FOR THE EDUCATION, INSTRUCTION, RECREATION, AND OTHER RELATED ACTIVITIES FOR YOUNG CHILDREN BETWEEN THE AGES OF 15 MONTHS AND 5 YEARS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BETSY EVANS JEFF COULSON PRESIDENT VICE PRES. MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT WILL REVIEW THE RETURNS PRIOR TO RETURNING THE SIGNED EFILE AUTHORIZATION FORM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT ORGANIZATION'S OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0176191
IRS990/TotalAssetsEOYAmt0152304
IRS990/TotalAssetsGrp/BOYAmt0176191
IRS990/TotalAssetsGrp/EOYAmt0152304
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt062912
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0225
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09989
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0306984
IRS990/TotalFunctionalExpensesGrp/TotalAmt0317198
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt099202
IRS990/TotalLiabilitiesEOYAmt094877
IRS990/TotalLiabilitiesGrp/BOYAmt099202
IRS990/TotalLiabilitiesGrp/EOYAmt094877
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt076989
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt057427
IRS990/TotalProgramServiceExpensesAmt0306984
IRS990/TotalProgramServiceRevenueAmt0234476
IRS990/TotalRevenueGrp/ExclusionAmt034
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0234476
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297636
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0176191
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0152304
IRS990/TravelGrp/ProgramServicesAmt0347
IRS990/TravelGrp/TotalAmt0347
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03 WOOD AVENUE
IRS990/USAddress/CityNm0GILL
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001354
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0GIVINGTREESCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BETSY EVANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04138639218
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GIVING TREE SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0GIVI
ReturnHeader/Filer/EIN0042724144
ReturnHeader/Filer/PhoneNum04138639218
ReturnHeader/Filer/USAddress/AddressLine1Txt03 WOOD AVENUE
ReturnHeader/Filer/USAddress/CityNm0GILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001354
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205507118
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ONAWAY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 29
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EASTHAMPTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0010270029
ReturnHeader/PreparerPersonGrp/PhoneNum04132098364
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM T REICHELT CPA
ReturnHeader/ReturnTs02024-11-27T09:12:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.40$0.94$0.46$2.90$3.02$0.11
2024Detailed filing. Detailed filing data is available for this year.$1.52$0.95$0.57$2.98$3.17$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.76$0.99$0.77$2.72$3.13$0.41
2022Detailed filing. Detailed filing data is available for this year.$2.25$1.07$1.18$3.46$2.64$0.82
2021Detailed filing. Detailed filing data is available for this year.$2.31$1.95$0.36$2.00$2.13$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.44$1.95$0.49$1.62$2.11$0.49
2019Detailed filing. Detailed filing data is available for this year.$1.52$0.54$0.98$2.12$1.98$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$1.74$1.69$0.05
2017Summary only. Only limited summary data is available for this year.$0.80$0.01$0.79$2.02$1.68$0.33
2016Summary only. Only limited summary data is available for this year.$0.49$0.03$0.45$1.71$1.72$0.02
2015Summary only. Only limited summary data is available for this year.$0.53$0.06$0.47$1.65$1.47$0.19
2014Summary only. Only limited summary data is available for this year.$0.42$0.13$0.29$1.51$1.49$0.02
2013Summary only. Only limited summary data is available for this year.$0.47$0.20$0.27$1.45$1.44$0.02
2012Summary only. Only limited summary data is available for this year.$0.52$0.27$0.25$1.78$1.42$0.36
2011Summary only. Only limited summary data is available for this year.$0.27$0.39$0.11$1.35$1.28$0.07