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Tree of Life Ministries of Daytona Bch Fl Inc

EIN 59-3695664 · Port Orange, FL

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair60 out of 100GovernanceWeak39 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 2% of its spending went to programs.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

TREE OF LIFE MINISTRIES OF DAYTONA BEACH, FLORIDA, INC WILL CONTINUE TO PROMOTE THE CHRISTIAN GOSPEL PRIMARILY THROUGH TEACHING, DISTRIBUTION OF BOOKS AND TEACHING MATERIALS, AND BY PROVIDING GOVERNING AND ADMINISTRATIVE OVERSIGHT OF CHRISTIAN CHURCHES AND MINISTRIES BY THE LATE DR FREDERICK D GORINI AND HIS MINISTRY STAFF. THE ACTIVITIES OF THE MINISTRY WILL INCLUDE IN ORDER OF IMPORTANCE AND PERCENTAGE OF TIME EXPENSED, THE FOLLOWING ACTIVITIES: TEACHING THE HOLY SCRIPTURES AT LOCAL CHURCHES, SEMINARS, RETREATS, CONVENTIONS, CONFERENCES AND CRUSADES BOTH IN THE THE USA AND OVERSEAS, IN ORDER TO STRENGTHEN AND ENCOURAGE CHRISTIAN BELIEVERS IN THEIR FAITH. (40%) PROVIDING PERSONAL SCRIPTURAL ACCOUNTABILITY, INSTRUCTION AND ENCOURAGEMENT TO MINISTERS AND MINISTRIES WHO ARE ALSO INVOLVED IN THE FURTHERANCE OF CHRISTIAN LIVING (40%) WRITING BOOKS, PAMPHLETS AND TEACHING SYLLABI AND OTHER CHRISTIAN LITERATURE PERTINENT TO SCRIPTUAL VISION AND INSIGHT FOR FREE OF CHARGE DISTRIBUTION. (20%)

Income
$34,887
Spending
$145,003
Spent on programs
2%
Reserves
46.6 months of spending
Largest source of income
donations and private grants, 82%
Employees
4
Volunteers
1
Highest pay
$49,300, pres/treas/d

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 60 out of 100. Higher than 36% of charities in its peer group (religion, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover 46.6 months of spending.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 316% of income.

  • Income trend

    5 of 15

    Income fell 13% on the year before.

  • Spending floor

    0 of 15

    2% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 39 out of 100. Higher than 30% of charities in its peer group (religion, under $250k).

  • Independent board

    18 of 25

    3 of 3 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $2,500 spent. DR GORINI STARTED AND COMPLETED THE TRANSLATION OF HIS BOOK "HIDDEN IN PLAIN SIGHT" FROM ENGLISH TO SPANISH. COPIES OF THE SPANISH VERSION WERE PRINTED AND DISTRIBUTED IN CHURCHES IN SOUTH AMERICA.
  2. DR GORINI HAD WRITTEN AND PUBLISHED SIX BOOKS IN HIS LIFETIME. HUNDREDS OF THESE BOOKS WERE DONATED AND DISTRIBUTED FREE OF CHARGE ON JUNE 7, 2025 TO THE GREATER DAYTONA BEACH AREA. SEVERAL CHURCH AND PASTORS RECEIVED COMPLETE SETS OF DR. GORINI'S WORKS.
  3. $1,032 spent. PASTOR PHYLLIS GORINI SPOKE AND NEW LIFE BIBLE CHURCH AND JESUS CHURCH ON SEVERAL OCCASIONS. SHE PARTICIPATED IN THE MENTAL HEALTH WORKSHOP FOR NLBC.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2001.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.