Michael M Shoemaker Estate Trust Uw 832881

Michael M Shoemaker Estate Trust maintains substantial assets with zero reported officer compensation.

EIN: 136060934 · Pittsburgh, PA · Updated: 2026-03-28

$4.0MRevenue

$6.6MAssets

75/100Mission Score (Good)

About Michael M Shoemaker Estate Trust Uw 832881

Michael M Shoemaker Estate Trust Uw 832881 (EIN: 136060934) is a nonprofit organization based in Pittsburgh, PA. The organization reported total revenue of $4.0M and total assets of $6.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Michael M Shoemaker Estate Trust Uw 832881's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Michael M Shoemaker Estate Trust Uw 832881 appears to be a private foundation or trust, as indicated by its consistent asset base and fluctuating revenue, which often includes investment gains and losses. The organization consistently reports zero officer compensation across all available filings, suggesting a volunteer-led or externally managed structure, which can be a positive indicator for donor confidence regarding executive pay. However, without detailed expense breakdowns (program, administrative, fundraising) in the provided data, a precise assessment of spending efficiency is challenging. The trust's liabilities are consistently reported as $0 or $1, indicating a very strong balance sheet with minimal debt.

Over the past decade, the trust has maintained a substantial asset base, growing from $3.25 million in 2011 to $6.47 million in 2023. While revenue has been volatile, including a negative revenue year in 2022 ($-401,463), this is common for investment-holding entities. The trust's expenses have remained relatively stable, ranging from $240,686 in 2011 to $415,424 in 2023. The lack of detailed expense categorization in the provided data limits the ability to fully assess program spending efficiency and transparency regarding how funds are ultimately utilized for charitable purposes.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Michael M Shoemaker Estate Trust Uw 832881 with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, Michael M Shoemaker Estate Trust Uw 832881 allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to officers, which is highly favorable for minimizing administrative overhead.

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 Michael M Shoemaker Estate Trust Uw 832881's IRS 990 filings:

Lack of detailed expense breakdown in provided data makes program efficiency difficult to assess.
NTEE code is unknown, which limits understanding of its specific charitable sector.

Strengths

The following positive indicators were identified for Michael M Shoemaker Estate Trust Uw 832881:

Consistently reports zero officer compensation, indicating efficient use of funds regarding executive pay.
Maintains a strong asset base, growing from $3.25 million in 2011 to $6.47 million in 2023.
Minimal to no liabilities reported across all filings, indicating strong financial stability.

Frequently Asked Questions about Michael M Shoemaker Estate Trust Uw 832881

What are the specific charitable activities or grants made by the trust?

The provided IRS 990 data does not detail the specific program activities or grants made by the Michael M Shoemaker Estate Trust. Further investigation into the full 990 forms (Part III, Statement of Program Service Accomplishments) would be necessary to understand its mission fulfillment.

How does the trust manage its investments, given the fluctuating revenue?

The fluctuating revenue, including negative figures in some years (e.g., $-401,463 in 2022), suggests that the trust's revenue is heavily influenced by investment performance. The 990 data does not provide details on investment strategies or management, which would typically be found in Schedule D of the full filing.

What is the breakdown of expenses beyond the total figures?

The provided data only gives total expenses. To understand the breakdown between program services, management and general, and fundraising expenses, one would need to review Part IX of the full IRS Form 990.

Filing History

IRS 990 filing history for Michael M Shoemaker Estate Trust Uw 832881 showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), Michael M Shoemaker Estate Trust Uw 832881's revenue has declined by 66%, moving from $138K to $47K. Total assets increased by 99% over the same period, from $3.3M to $6.5M. Total functional expenses rose by 72.6%, from $241K to $415K. In its most recent filing year (2023), Michael M Shoemaker Estate Trust Uw 832881 reported a deficit of $369K, with expenses exceeding revenue. The organization holds $1 in liabilities against $6.5M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $6.5M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$47K	$415K	$6.5M	$1	—	View 990
2022	$-401,463	$372K	$6.8M	$1	—	View 990
2021	$1.3M	$309K	$7.6M	$1	—	—
2020	$136K	$380K	$6.7M	$1	—	—
2019	$2.2M	$350K	$6.9M	$0	—	View 990
2015	$1.1M	$365K	$5.2M	$0	—	View 990
2014	$831K	$318K	$4.4M	$0	—	View 990
2013	$594K	$256K	$3.9M	$0	—	View 990
2012	$608K	$254K	$3.6M	$0	—	View 990
2011	$138K	$241K	$3.3M	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $47K, expenses of $415K, and assets of $6.5M.
2022: Revenue of $-401,463, expenses of $372K, and assets of $6.8M (revenue -131.8% year-over-year).
2021: Revenue of $1.3M, expenses of $309K, and assets of $7.6M (revenue +828.3% year-over-year).
2020: Revenue of $136K, expenses of $380K, and assets of $6.7M (revenue -93.8% year-over-year).
2019: Revenue of $2.2M, expenses of $350K, and assets of $6.9M (revenue +105.1% year-over-year).
2015: Revenue of $1.1M, expenses of $365K, and assets of $5.2M (revenue +28.2% year-over-year).
2014: Revenue of $831K, expenses of $318K, and assets of $4.4M (revenue +39.9% year-over-year).
2013: Revenue of $594K, expenses of $256K, and assets of $3.9M (revenue -2.3% year-over-year).
2012: Revenue of $608K, expenses of $254K, and assets of $3.6M (revenue +340.8% year-over-year).
2011: Revenue of $138K, expenses of $241K, and assets of $3.3M.

Data Sources and Methodology

This transparency report for Michael M Shoemaker Estate Trust Uw 832881 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.