One Tree Center
One Tree Center maintains stable operations with balanced budgets and no executive compensation, but assets show a decade-long decline.
EIN: 201703255 · S Portland, ME · NTEE: R99 · Updated: 2026-03-28
Is One Tree Center Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
One Tree Center directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About One Tree Center
One Tree Center (EIN: 201703255) is a nonprofit organization based in S Portland, ME, classified under NTEE code R99. The organization reported total revenue of $268K and total assets of $51K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of One Tree Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates One Tree Center with a Mission Score of 80 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, One Tree Center allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through other means not classified as officer compensation, which is highly efficient for an organization of its size.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of One Tree Center's IRS 990 filings:
- Declining asset base over the past decade, from $96,368 in 201212 to $51,350 in 202012, limiting financial resilience.
Strengths
The following positive indicators were identified for One Tree Center:
- Consistent operational balance with revenues generally covering expenses.
- No reported liabilities in recent years, indicating sound financial management.
- 0% officer compensation across all filings, suggesting highly efficient use of funds for mission.
- Consistent IRS 990 filing history demonstrates strong commitment to transparency.
Frequently Asked Questions about One Tree Center
Is One Tree Center a legitimate charity?
Based on AI analysis of IRS 990 filings, One Tree Center (EIN: 201703255) some concerns. Mission Score: 80/100. 1 red flag identified, 4 strengths noted.
How does One Tree Center spend its money?
One Tree Center directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to One Tree Center tax-deductible?
One Tree Center is registered as a tax-exempt nonprofit (EIN: 201703255). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is One Tree Center financially sustainable given its declining asset base?
While One Tree Center consistently balances its annual budget, its asset base has decreased from $96,368 in 201212 to $51,350 in 202012. This trend suggests limited reserves for future growth or unexpected events, despite current operational stability.
How does One Tree Center manage to operate without reported officer compensation?
The consistent 0% officer compensation across all filings suggests that the organization is either entirely volunteer-run at the executive level or that executive roles are compensated through other means not categorized as officer compensation on the 990, which is a highly efficient model for resource allocation.
What is the organization's strategy for asset growth or reserve building?
The filings do not explicitly detail a strategy for asset growth. The declining trend in assets, despite annual surpluses in some years, indicates that any surpluses are likely being reinvested directly into operations rather than accumulating significant reserves.
Filing History
IRS 990 filing history for One Tree Center showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2020), One Tree Center's revenue has grown by 31%, moving from $205K to $268K. Total assets decreased by 20.8% over the same period, from $65K to $51K. Total functional expenses rose by 58.1%, from $162K to $257K. In its most recent filing year (2020), One Tree Center reported a surplus of $12K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2020 | $268K | $257K | $51K | $0 | — | — |
| 2019 | $288K | $315K | $40K | $0 | — | View 990 |
| 2018 | $316K | $307K | $67K | $0 | — | View 990 |
| 2017 | $286K | $280K | $58K | $0 | — | View 990 |
| 2016 | $254K | $274K | $53K | $0 | — | View 990 |
| 2015 | $255K | $257K | $72K | $0 | — | View 990 |
| 2014 | $239K | $245K | $74K | $0 | — | View 990 |
| 2013 | $211K | $228K | $80K | $0 | — | View 990 |
| 2012 | $246K | $210K | $96K | $0 | — | View 990 |
| 2011 | $205K | $162K | $65K | $5K | — | View 990 |
Year-by-Year Financial Summary
- 2020: Revenue of $268K, expenses of $257K, and assets of $51K (revenue -6.7% year-over-year).
- 2019: Revenue of $288K, expenses of $315K, and assets of $40K (revenue -8.9% year-over-year).
- 2018: Revenue of $316K, expenses of $307K, and assets of $67K (revenue +10.3% year-over-year).
- 2017: Revenue of $286K, expenses of $280K, and assets of $58K (revenue +12.5% year-over-year).
- 2016: Revenue of $254K, expenses of $274K, and assets of $53K (revenue -0.3% year-over-year).
- 2015: Revenue of $255K, expenses of $257K, and assets of $72K (revenue +7.0% year-over-year).
- 2014: Revenue of $239K, expenses of $245K, and assets of $74K (revenue +12.9% year-over-year).
- 2013: Revenue of $211K, expenses of $228K, and assets of $80K (revenue -13.9% year-over-year).
- 2012: Revenue of $246K, expenses of $210K, and assets of $96K (revenue +19.9% year-over-year).
- 2011: Revenue of $205K, expenses of $162K, and assets of $65K.
Data Sources and Methodology
This transparency report for One Tree Center is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.