First Fruits Foundation
First Fruits Foundation consistently maintains financial stability with zero officer compensation and growing assets.
EIN: 202102099 · Damariscotta, ME · NTEE: T20 · Updated: 2026-03-28
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First Fruits Foundation is mapped to EIN 202102099.
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10 stored filing years available.
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90% program spend, health grade A
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| Metric | Value |
|---|---|
| Total Revenue | $37K |
| Total Expenses | $23K |
| Program Spending | 90% |
| Net Assets | $30K |
| Transparency Score | 95/100 |
Search Intent Cockpit
First Fruits Foundation Form 990, Revenue, CEO Pay, and IRS Filing Signals
First Fruits Foundation is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around First Fruits Foundation in one place.
Form 990 Filing Summary
10 filing years are available, with latest revenue of $38K and expenses of $23K.
Revenue and Expenses
First Fruits Foundation reported $38K in revenue and $23K in expenses, a surplus of $16K.
Executive Compensation
Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.
Charity Score and Red Flags
95/100 mission score, 1 red flag, and 5 strengths are shown from structured and AI review.
Is First Fruits Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
IRS 990 Data Cockpit
Where the Money Comes From and Where It Goes
Revenue Source Mix
Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.
Expense Deployment
| Program services | $20K (90%) |
Across stored filings, First Fruits Foundation shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.
Decision Cockpit
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| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Some Concerns | Good filing record; 1 red flag identified |
| Mission spend | 90% to programs | Excellent |
| Financial durability | Grade A | 10 stored filing years |
| Peer context | Compare with Maine Composite Materials Applied Technology Development Center | Maine and Philanthropy context |
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Research Workflow
Turn this Form 990 profile into a donor-ready report
Request a concise report for First Fruits Foundation with revenue, expenses, executive compensation, red flags, peer context, and IRS source links. You can also request CSV exports or watchlist updates for future filings.
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First Fruits Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About First Fruits Foundation
First Fruits Foundation (EIN: 202102099) is a nonprofit organization based in Damariscotta, ME, classified under NTEE code T20. The organization reported total revenue of $37K and total assets of $30K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of First Fruits Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
First Fruits Foundation is a micro nonprofit that has been operating for 21 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $38K |
| Total Expenses | $23K |
| Surplus / Deficit | +$16K |
| Total Assets | $30K |
| Total Liabilities | $1 |
| Net Assets | $30K |
| Operating Margin | 41.4% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 15.9 months |
Financial Health Grade: A
In 2023, First Fruits Foundation reported a surplus of $16K with revenue exceeding expenses, holds 15.9 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), First Fruits Foundation's revenue has grown at a compound annual growth rate (CAGR) of 1.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -6.3% | +41.5% | +0.9% |
| 2022 | +56.1% | +16.3% | +37.4% |
| 2021 | -4.6% | -16.3% | -12.2% |
| 2020 | +3.4% | +61.3% | -20.1% |
| 2019 | -23.0% | -42.5% | +177.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2005 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates First Fruits Foundation with a Mission Score of 95 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: 5%
- programs: 90%
- fundraising: 5%
According to IRS 990 filings, First Fruits Foundation allocates its expenses as follows: admin: 5%, programs: 90%, fundraising: 5%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $16K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
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 non-officer channels, which is highly commendable for a small 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 First Fruits Foundation's IRS 990 filings:
- None identified based on the provided financial data.
Strengths
The following positive indicators were identified for First Fruits Foundation:
- Consistent financial stability and growth in assets (from $12,697 in 2011 to $29,910 in 2023).
- Zero officer compensation reported across all filings, indicating high efficiency and mission focus.
- Minimal liabilities ($1 across all periods), demonstrating strong financial management and low debt risk.
- Healthy surplus of revenue over expenses in most years (e.g., $38,455 revenue vs. $22,550 expenses in 2023).
- Long history of consistent IRS 990 filings, indicating strong transparency.
Frequently Asked Questions about First Fruits Foundation
Is First Fruits Foundation a legitimate charity?
First Fruits Foundation (EIN: 202102099) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 95/100. It has 10 years of IRS 990 filings on record. Total revenue: $37K. 1 red flag identified. 5 strengths noted. Financial health grade: A.
How does First Fruits Foundation spend its money?
First Fruits Foundation directs 90% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to First Fruits Foundation tax-deductible?
First Fruits Foundation is registered as a tax-exempt nonprofit (EIN: 202102099). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of First Fruits Foundation's spending goes to programs?
First Fruits Foundation directs 90% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does First Fruits Foundation compare to similar nonprofits?
With a transparency score of 95/100 (Excellent), First Fruits Foundation is above average for NTEE category T20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is First Fruits Foundation located?
First Fruits Foundation is headquartered in Damariscotta, Maine and files with the IRS under EIN 202102099. It is classified under NTEE code T20.
How many years of IRS 990 filings does First Fruits Foundation have?
First Fruits Foundation has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $37K in total revenue.
Is First Fruits Foundation a good charity?
Based on the available IRS 990 data, First Fruits Foundation appears to be a very good charity. It demonstrates consistent financial health, low expenses relative to revenue, and a remarkable commitment to its mission by reporting 0% officer compensation for over a decade.
How has First Fruits Foundation's financial health changed over time?
First Fruits Foundation has shown consistent financial health and growth. Its assets have steadily increased from $12,697 in 2011 to $29,910 in 2023, while liabilities have remained minimal at $1. Revenue and expenses have fluctuated but generally maintained a healthy surplus, indicating stable operations.
What is the organization's approach to executive compensation?
The organization reports 0% officer compensation in all available filings, suggesting a strong commitment to directing resources towards its mission rather than executive salaries. This is a significant positive indicator of efficiency and dedication.
Filing History
IRS 990 filing history for First Fruits Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), First Fruits Foundation's revenue has grown by 15.7%, moving from $33K to $38K. Total assets increased by 135.6% over the same period, from $13K to $30K. Total functional expenses rose by 29.9%, from $17K to $23K. In its most recent filing year (2023), First Fruits Foundation reported a surplus of $16K, with revenue exceeding expenses. The organization holds $1 in liabilities against $30K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $30K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $38K | $23K | $30K | $1 | — | — |
| 2022 | $41K | $16K | $30K | $1 | — | — |
| 2021 | $26K | $14K | $22K | $1 | — | — |
| 2020 | $28K | $16K | $25K | $1 | — | — |
| 2019 | $27K | $10K | $31K | $1 | — | View 990 |
| 2015 | $35K | $18K | $11K | $1 | — | View 990 |
| 2014 | $27K | $12K | $13K | $1 | — | View 990 |
| 2013 | $37K | $17K | $14K | $1 | — | View 990 |
| 2012 | $30K | $18K | $10K | $1 | — | View 990 |
| 2011 | $33K | $17K | $13K | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $38K, expenses of $23K, and assets of $30K (revenue -6.3% year-over-year).
- 2022: Revenue of $41K, expenses of $16K, and assets of $30K (revenue +56.1% year-over-year).
- 2021: Revenue of $26K, expenses of $14K, and assets of $22K (revenue -4.6% year-over-year).
- 2020: Revenue of $28K, expenses of $16K, and assets of $25K (revenue +3.4% year-over-year).
- 2019: Revenue of $27K, expenses of $10K, and assets of $31K (revenue -23.0% year-over-year).
- 2015: Revenue of $35K, expenses of $18K, and assets of $11K (revenue +28.9% year-over-year).
- 2014: Revenue of $27K, expenses of $12K, and assets of $13K (revenue -27.0% year-over-year).
- 2013: Revenue of $37K, expenses of $17K, and assets of $14K (revenue +21.3% year-over-year).
- 2012: Revenue of $30K, expenses of $18K, and assets of $10K (revenue -8.7% year-over-year).
- 2011: Revenue of $33K, expenses of $17K, and assets of $13K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for First Fruits Foundation:
Data Sources and Methodology
This transparency report for First Fruits Foundation 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.