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Nonprofit · EIN 38-3931541

SHADE OF THE TREE

Tax-exempt · SPIRIT LAKE, IA 51360

Financials

$147K$149K2023$235K$157K2024
Revenue Expenses · by fiscal year end
Financials of SHADE OF THE TREE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$235,100$157,172$77,928$194,263$0$194,263
December 31, 2023990$146,941$148,536-$1,595$126,496$0$126,496
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$235,100
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$57,000
Salaries, compensation and benefits (total)
$72,400
Professional fundraising fees
$0
Travel
$10,192
Program services (functional)
$157,172

Balance sheet and other

Total assets, start of year
$126,496
Total assets, end of year
$194,263
Total liabilities, end of year
$0
Net assets, end of year
$194,263
Net assets without donor restrictions
$194,263
Gross receipts
$235,100
Employees
1
Year formed
2015
State of legal domicile
IA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
DANIEL GIGSTADCEOPRESIDENT
Trustee or director, Officer, Key employee, Highest-paid employee
40$57,000$15,400
990 for the year ended December 31, 2023: 1 people
NameTitleHours / weekCompensation
DANIEL GIGSTADCEOPRESIDENT
Trustee or director, Officer
40$0

Address and contacts

Address (IRS master file)
PO BOX 43, SPIRIT LAKE, IA 51360-0043
In care of
% DANIEL GIGSTAD
Principal officer (990 for 2024)
DANIEL GIGSTAD, PO BOX 43, SPIRIT LAKE, IA 51360
Signed the 990
DANIEL GIGSTAD, CEOPRESIDENT
Phone
(712) 330-9140
Return prepared by
Kallsen & Associates CPA

Mission

SHADE OF THE TREE PROVIDES OUTPATIENT SUBSTANCE ABUSE TREATMENT AND COUNSELING SERVICES

990 for the year ended December 31, 2024

Program accomplishments

  • SHADE OF THE TREE PROVIDES OUTPATIENT SUBSTANCE ABUSE TREATMENT AND COUNSELING SERVICES
    Expenses $157,172 · revenue $235,100

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
38-3931541
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2015
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Health care (E60)
Assets (IRS master file)
$194,263
Income (IRS master file)
$235,100

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$235,100$157,172$194,263XML
990December 2023$146,941$148,536$126,496XML
990December 2022$160,827$114,599$112,430IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-3931541).

Questions about SHADE OF THE TREE

What is the EIN of SHADE OF THE TREE?
The employer identification number (EIN) of SHADE OF THE TREE is 38-3931541.
Is SHADE OF THE TREE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
Are donations to SHADE OF THE TREE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SHADE OF THE TREE file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of SHADE OF THE TREE due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SHADE OF THE TREE last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of SHADE OF THE TREE?
The 990 for the year ended December 31, 2024 names DANIEL GIGSTAD.
Who are the officers and directors of SHADE OF THE TREE?
The 990 for the year ended December 31, 2024 lists 1 person; 1 received compensation from the organization, the highest $57,000 (DANIEL GIGSTAD, CEOPRESIDENT).
How much revenue does SHADE OF THE TREE have?
On its 990 for the year ended December 31, 2024 it reported revenue of $235,100, expenses of $157,172 and total assets of $194,263 at year end.

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