Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.11x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
99th percentile
Faster revenue growth than 99% of similar nonprofits.
Balance Sheet
Assets
Down$84,759
Down $2,111 (-2.4%) from 2018
Net Assets
$75,851
No earlier filing loaded for comparison.
Liabilities
Up$8,908
Up $6,692 (+302%) from 2018
Revenue And Expenses
Revenue
Up$109,420
Up $101,593 (+1298%) from 2018
Expenses
Up$118,223
Up $37,500 (+46%) from 2018
Net Income
Up-$8,803
Up $64,093 (+88%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- May 7, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $111,470
Mission and Program Overview
Mission
To provide educational services
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ENGLISH AS A SECOND LANGUAGE, OFFERED 28 CLASSES BETWEEN 3 SEMESTERS. | - | $57,507 |
| CITIZANSHIP EXAM PREPARATION CLASSES, OFFERED 3 CLASSES BETWEEN 2 SEMESTERS. | - | $8,429 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ERIK DINE | President | - | $0 | - | - |
| JAMES FORLINES | Secretary | - | $0 | - | - |
| FRANK RAMSUER | Vice-Preside | - | $0 | - | - |
| ZACHARY RANNICK | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Umbrella Tree
- EIN
- 47-5437620
- Address
- 2398 BURGER ST, HAMTRAMCK, MI 48212
Signing Officer
- Name
- Erik Dine
- Title
- President
- Signed
- 2020-05-07
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Edwards Ellis & Associates Pc
- Address
- 2155 BUTTERFIELD DR STE 305, TROY, MI 48084-3452
- Preparer
- James Buckley
- Phone
- 2486434545
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Cash back rewards 615 total 615”
Form 990-ez, Part I, Line 16
“Expenses office supplies 1,827 information technology 3,420 officials travel/ent 194 insurance 2,932 citizenship program exp 1,256 community engagement 15 auto expense 2,848 stipends 1,200 staff training 1,234 volunteer expense 1,763 fundraising expense 1,564 contributions, gifts 120 esl program exp. 3,978 payroll processing fee 961 bank charges 68 business registration 100 repair and maintenance 729 non-investment depreciation 6,254 total 30,463”
Form 990-ez, Part II, Line 24
“Grants receivable 1,500 1,625 accounts receivable 1,479 1,762 prepaid expenses and deferred charges 71 9,702 vehicles 13,318 13,318 less accumulated depreciation 3,725 6,388 furniture and equipment 9,642 14,630 less accumulated depreciation 2,052 4,459 leasehold improvements 7,100 0 less accumulated depreciation 3,866 0 total 23,467 30,190”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 2,216 8,908”
Raw XML Appendix174 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | TERAH LESTER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4233169252 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2609 POLAND ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HAMTRAMCK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48212 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 63403 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 54569 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 110826 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 2050 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -8803 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1089 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 86870 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 84759 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | -2050 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 500 |
| IRS990EZ/GrossReceiptsAmt | 0 | 111470 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 29 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 84654 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 75851 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 84654 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 75851 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 64233 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ERIK DINE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JAMES FORLINES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | FRANK RAMSUER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ZACHARY RANNICK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE-PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 23467 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 30190 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 30463 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 615 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE EDUCATIONAL SERVICES |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 981 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ENGLISH AS A SECOND LANGUAGE, OFFERED 28 CLASSES BETWEEN 3 SEMESTERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | CITIZANSHIP EXAM PREPARATION CLASSES, OFFERED 3 CLASSES BETWEEN 2 SEMESTERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 57507 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 8429 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 20957 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 1 | TN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2216 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 8908 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 118223 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 65936 |
| IRS990EZ/TotalRevenueAmt | 0 | 109420 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.UMBRELLATREE.ORG |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | INTEREST AND CASH BACK REWARDS 642 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART III, LINE 12 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 110826 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7808 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 171576 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 95575 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 17214 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 402999 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 29 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 29 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 395 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 395 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 29 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 29 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 615 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 19 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 642 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99830 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 403394 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 110826 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7808 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 171576 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 95970 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 17214 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 403394 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 111470 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 7827 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 171582 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 95972 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 17214 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 404065 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CASH BACK REWARDS 615 TOTAL 615 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE SUPPLIES 1,827 INFORMATION TECHNOLOGY 3,420 OFFICIALS TRAVEL/ENT 194 INSURANCE 2,932 CITIZENSHIP PROGRAM EXP 1,256 COMMUNITY ENGAGEMENT 15 AUTO EXPENSE 2,848 STIPENDS 1,200 STAFF TRAINING 1,234 VOLUNTEER EXPENSE 1,763 FUNDRAISING EXPENSE 1,564 CONTRIBUTIONS, GIFTS 120 ESL PROGRAM EXP. 3,978 PAYROLL PROCESSING FEE 961 BANK CHARGES 68 BUSINESS REGISTRATION 100 REPAIR AND MAINTENANCE 729 NON-INVESTMENT DEPRECIATION 6,254 TOTAL 30,463 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | GRANTS RECEIVABLE 1,500 1,625 ACCOUNTS RECEIVABLE 1,479 1,762 PREPAID EXPENSES AND DEFERRED CHARGES 71 9,702 VEHICLES 13,318 13,318 LESS ACCUMULATED DEPRECIATION 3,725 6,388 FURNITURE AND EQUIPMENT 9,642 14,630 LESS ACCUMULATED DEPRECIATION 2,052 4,459 LEASEHOLD IMPROVEMENTS 7,100 0 LESS ACCUMULATED DEPRECIATION 3,866 0 TOTAL 23,467 30,190 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,216 8,908 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ERIK DINE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-05-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | UMBRELLA TREE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UMBR |
| ReturnHeader/Filer/EIN | 0 | 475437620 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2398 BURGER ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HAMTRAMCK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48212 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 499BE6ED2AFE32F43F45D7F444EB1BBA94155184 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 499BE6ED2AFE32F43F45D7F444EB1BBA94155184 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 50.77.216.161 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-05-08 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 05:47:01 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 382337970 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | EDWARDS ELLIS & ASSOCIATES PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2155 BUTTERFIELD DR STE 305 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | TROY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 480843452 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2486434545 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-05-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES BUCKLEY |
| ReturnHeader/ReturnTs | 0 | 2020-05-08T05:47:01-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $84,759
- Liabilities
- $8,908
- Net assets
- $75,851
- Revenue
- $109,420
- Expenses
- $118,223
- Net income
- -$8,803