Nonprofit · EIN 83-1370271
LIVING TREE INC
Tax-exempt · PERRY, GA 31069
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $58,331 | $68,934 | -$10,603 | $10,606 | $0 | $10,606 |
| December 31, 2024 | 990-EZ | $70,316 | $63,282 | $7,034 | $21,209 | $0 | $21,209 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $58,331
Expenses
- Compensation of officers, directors and key employees
- $36,000
- Salaries, compensation and benefits (total)
- $36,000
- Professional fees and payments to contractors
- $2,480
- Occupancy
- $5,886
- Printing, publications and postage
- $481
- Other expenses
- $24,087
Balance sheet and other
- Total assets, start of year
- $21,209
- Total assets, end of year
- $10,606
- Total liabilities, end of year
- $0
- Net assets, end of year
- $10,606
- Cash, savings and investments
- $10,606
- Gross receipts
- $58,331
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VIRGINIA SCOTT | CEO | 10 | $36,000 |
| DEVORA GLISSON | CFO | 10 | $0 |
| ESTHER DAFFRON | SECRETARY | 10 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VIRGINIA FALKNER | CEO | 10 | $33,000 |
| LORRIE AUSTEL | CFO | 10 | $0 |
| CHERI BAKER | SECRETARY | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 661, PERRY, GA 31069-0661
- In care of
- % VIRGNIA M SCOTT
- Mailing address (990-N for 2023)
- PO BOX 661, PERRY GA 31069
- Principal officer (990-N for 2023)
- VIRGINIA FALKNER, PO BOX 661, PERRY GA 31069
- Signed the 990-EZ
- VIRGINIA SCOTT, PRESIDENT
- Phone
- (478) 231-4090
- Return prepared by
- NICHOLS CAULEY ADVISORY GROUP LLC
Mission
LIVING TREE, INC. IS AN ORGANIZATION OF CHRISTIAN BELIEVERS REACHING OUT INTO THE COMMUNITY TO PROVIDE A HAND UP, NOT A HAND OUT, TO INDIVIDUALS THAT HAVE TAKEN THE INITIATIVE TO CHANGE THEIR LIVES FROM A LIFESTYLE OF ADDICTION AND/OR DESTRUCTIVE BEHAVIORS.LIVING TREE, INC. REALIZES THAT IN ORDER TO BE SUCCESSFUL THESE INDIVIDUALS MUST NOT DIGRESS INTO OLD BEHAVIORS OR UNHEALTHY RELATIONSHIPS. WE ENCOURAGE AND FOSTER THE CONTINUATION OF REBUILDING HEAL THY RELATIONSHIPS WITH PRODUCTIVE CITIZENS IN OUR COMMUNITY. THIS, WE KNOW, WILL HELP THEM BUILD SELF-CONFIDENCE, AND NOT FALTER AND FALL BACK INTO SELF-DESTRUCTIVE PATTERNS. THE VISION OF LIVING TREE, INC. IS TO HELP INDIVIDUALS DEVELOP INTO ASSETS IN OUR LOCAL COMMUNITY AND CHURCH.
Program accomplishments
- LIVING TREE PROVIDED SAFE AND STABLE HOUSING FOR 4 WOMEN AND 7 CHILDREN DURING 2025. THE PROGRAM SUPPLIED UTILITIES, FOOD, CLOTHING, HYGIENE PRODUCTS, CLEANING SUPPLIES, AND TRANSPORTATION ASSISTANCE TO HELP FAMILIES TRANSITION INTO STABLE LIVING ENVIRONMENTS.
- LIVING TREE SUPPORTED LONG-TERM RECOVERY AND INDEPENDENCE BY WELCOMING TWO WOMEN WHO SUCCESSFULLY COMPLETED YEAR-LONG RECOVERY PROGRAMS INTO TRANSITIONAL HOUSING. DURING 2025, THREE WOMEN MAINTAINED FULL-TIME EMPLOYMENT, AND TWO WOMEN SUCCESSFULLY GRADUATED FROM THE PROGRAM.
- LIVING TREE EXPANDED OUTREACH SUPPORT SERVICES BY ASSISTING SIX ADDITIONAL WOMEN IN THE COMMUNITY THROUGH EMERGENCY SUPPORT, TRANSPORTATION, AND HOTEL ACCOMMODATIONS FOR COURT HEARINGS AND CRITICAL LIFE SITUATIONS.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 83-1370271
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F20)
- Assets (IRS master file)
- $10,606
- Income (IRS master file)
- $58,331
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $58,331 | $68,934 | $10,606 | XML |
| 990-EZ | December 2024 | $70,316 | $63,282 | $21,209 | XML |
| 990-N for 2023 Officer: VIRGINIA FALKNER | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: VIRGINIA FALKNER | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Virginia M Scott | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 83-1370271).
Questions about LIVING TREE INC
- What is the EIN of LIVING TREE INC?
- The employer identification number (EIN) of LIVING TREE INC is 83-1370271.
- Is LIVING TREE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to LIVING TREE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING TREE INC 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 LIVING TREE INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIVING TREE INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LIVING TREE INC?
- The 990-N for 2023 names VIRGINIA FALKNER.
- Who are the officers and directors of LIVING TREE INC?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $36,000 (VIRGINIA SCOTT, CEO).
- How much revenue does LIVING TREE INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $58,331, expenses of $68,934 and total assets of $10,606 at year end.
Other nonprofits in PERRY
- JACKSONS GIFT EIN 38-4328090 · last filed 990-N for 2025
- WESTFIELD SCHOOLS INC EIN 58-1092735 · last filed 990 for 2025
- GEORGIA BEEF BOARD INC EIN 58-1280935 · last filed 990 for 2025
- PROJECT DANDELION INC EIN 92-0767068 · last filed 990 for 2024
- PERRY JUNIOR LEAGUE INC EIN 58-2192102 · last filed 990 for 2026
- GEORGIA VOCATIONAL AGRICULTURAL TEACHERS ASSOCIATION EIN 58-1691299 · last filed 990 for 2023
- HASEYA EIN 84-4521372 · last filed 990 for 2024
- HALO GROUP OF MIDDLE GEORGIA INC EIN 82-4565561 · last filed 990 for 2024
All nonprofits in PERRY · Georgia · Mental health and crisis intervention