Civic Intelligence

Tree of Life Ministry

EIN 46-0446287 • 501(c)3 • Mission, SD

Mission, SD
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

66th percentile

0.09x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

68th percentile

0.09x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

38th percentile

-0.7%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

66th percentile

$47,508

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

35th percentile

-2.2%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

63rd percentile

17%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$755,487

Down $16,634 (-2.2%) from 2018

Liabilities

Down

$65,971

Down $10,521 (-14%) from 2018

Net Assets

Down

$689,516

Down $6,113 (-0.9%) from 2018

Revenue

Up

$759,092

Up $110,382 (+17%) from 2018

Expenses

Up

$764,521

Up $87,363 (+13%) from 2018

Net Income

Up

-$5,429

Up $23,019 (+81%) from 2018

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2013: $0Liabilities 2013: $0Net Assets 2013: $02013Assets 2014: $1,077,535Liabilities 2014: $111,903Net Assets 2014: $965,6322014Assets 2015: $1,033,788Liabilities 2015: $100,710Net Assets 2015: $933,0782015Assets 2016: $1,104,498Liabilities 2016: $78,763Net Assets 2016: $1,025,7352016Assets 2017: $1,106,039Liabilities 2017: $123,697Net Assets 2017: $982,3422017Assets 2018: $772,121Liabilities 2018: $76,492Net Assets 2018: $695,6292018Assets 2019: $755,487Liabilities 2019: $65,971Net Assets 2019: $689,5162019

Highlighted filing

2019

Assets$755,487
Liabilities$65,971
Net Assets$689,516

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $5,749,026Expenses 2013: $5,744,488Net Income 2013: $4,5382013Revenue 2014: $5,859,349Expenses 2014: $5,880,979Net Income 2014: -$21,6302014Revenue 2015: $3,838,561Expenses 2015: $3,991,260Net Income 2015: -$152,6992015Revenue 2016: $1,534,553Expenses 2016: $1,634,120Net Income 2016: -$99,5672016Revenue 2017: $1,342,055Expenses 2017: $1,424,393Net Income 2017: -$82,3382017Revenue 2018: $648,710Expenses 2018: $677,158Net Income 2018: -$28,4482018Revenue 2019: $759,092Expenses 2019: $764,521Net Income 2019: -$5,4292019

Highlighted filing

2019

Revenue$759,092
Expenses$764,521
Net Income-$5,429

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$759,092
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$761,989$722,347▼ $39,642
Cash and Non-Interest-Bearing Accounts$10,132$33,140▲ $23,008
Total Assets$772,121$755,487▼ $16,634
Liabilities
Other Liabilities$76,492$65,971▼ $10,521
Total Liabilities$76,492$65,971▼ $10,521
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$695,629$689,516▼ $6,113
Total Net Assets Fund Balance$695,629$689,516▼ $6,113
Total Liabilities and Net Assets / Fund Balance$772,121$755,487▼ $16,634

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$714,415$160,585$875,000
Equipment$6,109$134,142$140,251
Other Land Buildings$1,823$40,438$42,261
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Linda GarriottExecutive DirectorFT$47,508$47,508

Board Members and Trustees

NameTitle
Tom GilmorePresident
Rev Jo WakinsVice President
Bishop Bruce OughEx Officio Member
Dennis UnkenholzMember
Jason ChristiensonMember
Rebecca TrefzMember
Bruce MillikanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$632,700
Program Service Revenue
$123,040
Investment Income
$0
Other Revenue
$3,352
All Other Contributions
$632,700
Change in Net Assets
$-5,429

Noncash Contribution Practices

Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported Amount
Food Inventory$283,555
Clothing and Household Goods$81,932
Total Noncash Contributions$365,487
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$612,589
Salaries, Compensation, and Employee Benefits$151,932
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$365,487--$365,487
Other Salaries and Wages$84,597--$84,597
All Other Expenses$48,430--$48,430
Current Officers, Directors, Trustees, and Key Employees$47,508--$47,508
Depreciation Depletion$39,642--$39,642
Occupancy$35,077--$35,077
Payroll Taxes$19,827--$19,827
Fees for Services Other$16,815--$16,815
Insurance$15,141--$15,141
Travel$9,278--$9,278
Interest$2,846--$2,846
Office Expenses$2,022--$2,022
Advertising$185--$185
Total Functional Expenses$764,521$0$0$764,521
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$65,971
Usda-
Bank West-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Filing and Contact Details

Filer

Filer Name
Tree of Life Ministry
EIN
46-0446287
Phone
6058564266
Address
140 S ROOSEVELT STREET, MISSION, SD 57555-0149

Signing Officer

Name
Linda Garriot
Title
Director
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Garriott
Formed
1999
Legal Domicile
Sd
Voting Board Members
6
Independent Board Members
6
Employees
24

Preparer

Firm
Empire Accounting & Financial Services
Address
219 N CHERRY ST, VALENTINE, NE 69201
Preparer
Marshal Tinant CPA
Phone
4023764949
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 340,262, Grants and allocations 0, Revenue 0 ALL OTHER ACCOMPLISHMENT CROSS CUTURAL PRESENTERS, FOR EDUCATION OF VOLUNTEERS.

Raw XML Appendix394 raw XML fields

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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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05646265
IRS990ScheduleA/TotalSupportAmt05646265
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0714415
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0160585
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0875000
IRS990ScheduleD/EquipmentGrp/BookValueAmt06109
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0134142
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0140251
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01823
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt040438
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042261
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt065971
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1USDA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2BANK WEST
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0722347
IRS990ScheduleD/TotalLiabilityAmt065971
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt081932
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0283555
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 340,262, Grants and allocations 0, Revenue 0 ALL OTHER ACCOMPLISHMENT CROSS CUTURAL PRESENTERS, FOR EDUCATION OF VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0772121
IRS990/TotalAssetsEOYAmt0755487
IRS990/TotalAssetsGrp/BOYAmt0772121
IRS990/TotalAssetsGrp/EOYAmt0755487
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0632700
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0764521
IRS990/TotalFunctionalExpensesGrp/TotalAmt0764521
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt076492
IRS990/TotalLiabilitiesEOYAmt065971
IRS990/TotalLiabilitiesGrp/BOYAmt076492
IRS990/TotalLiabilitiesGrp/EOYAmt065971
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0695629
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0689516
IRS990/TotalOtherProgSrvcExpenseAmt0340262
IRS990/TotalProgramServiceExpensesAmt0764521
IRS990/TotalProgramServiceRevenueAmt0123040
IRS990/TotalReportableCompFromOrgAmt047508
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0123040
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0759092
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0772121
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0755487
IRS990/TravelGrp/ProgramServicesAmt09278
IRS990/TravelGrp/TotalAmt09278
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0140 S ROOSEVELT STREET
IRS990/USAddress/CityNm0MISSION
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057555
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.TREEOFLIFERELIEF.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA GARRIOT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TREE OF LIFE MINISTRY
ReturnHeader/Filer/BusinessNameControlTxt0TREE
ReturnHeader/Filer/EIN0460446287
ReturnHeader/Filer/PhoneNum06058564266
ReturnHeader/Filer/USAddress/AddressLine1Txt0140 S ROOSEVELT STREET
ReturnHeader/Filer/USAddress/CityNm0MISSION
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd0575550149
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0316A694541766F4792F7EE6903152FDFA3F7302D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0316A694541766F4792F7EE6903152FDFA3F7302D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.54.30.107
ReturnHeader/FilingSecurityInformation/IPDt02020-11-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:39:56
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EMPIRE ACCOUNTING & FINANCIAL SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0219 N CHERRY ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VALENTINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd069201
ReturnHeader/PreparerPersonGrp/PhoneNum04023764949
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARSHAL TINANT CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-11-16T10:46:39-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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