Sara Roby Foundation
Sara Roby Foundation shows highly volatile revenue and expenses with zero officer compensation.
EIN: 136020675 · Phoenix, AZ · Updated: 2026-03-28
Is Sara Roby Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Sara Roby Foundation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Sara Roby Foundation
Sara Roby Foundation (EIN: 136020675) is a nonprofit organization based in Phoenix, AZ. The organization reported total revenue of $31K and total assets of $55K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Sara Roby Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Sara Roby Foundation is a micro nonprofit that has been operating for 69 years, with 12 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 6.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $29K |
| Total Expenses | $21K |
| Surplus / Deficit | +$8K |
| Total Assets | $62K |
| Total Liabilities | $1 |
| Net Assets | $62K |
| Operating Margin | 27.2% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 35.3 months |
Financial Health Grade: A
In 2023, Sara Roby Foundation reported a surplus of $8K with revenue exceeding expenses, holds 35.3 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 12 years of filings (2011–2023), Sara Roby Foundation's revenue has grown at a compound annual growth rate (CAGR) of 6.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +4056.7% | +1007.7% | +13.8% |
| 2022 | +4.7% | -85.0% | -1.6% |
| 2021 | +8.6% | -23.6% | -17.9% |
| 2020 | -99.3% | -73.2% | -19.2% |
| 2019 | -55.9% | -76.3% | +57.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 1957 |
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 Sara Roby Foundation with a Mission Score of 70 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, Sara Roby Foundation 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.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $8K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that its leadership is either entirely volunteer-based or compensated through other means not reported as officer compensation, which is a strong positive for resource allocation.
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 Sara Roby Foundation's IRS 990 filings:
- Highly inconsistent revenue and expense figures year-over-year, indicating potential operational instability.
- Significant drop in assets from $160,482 in 2013 to $52,505 in 2018, though recovering to $61,521 in 2023.
- Lack of detailed expense breakdown in the provided data makes it difficult to assess spending efficiency.
Strengths
The following positive indicators were identified for Sara Roby Foundation:
- Consistent reporting of 0% officer compensation, indicating resources are not being used for executive salaries.
- Maintained positive assets despite significant fluctuations in revenue and expenses.
- Consistent filing of IRS 990 forms, demonstrating a commitment to transparency in reporting.
Frequently Asked Questions about Sara Roby Foundation
Is Sara Roby Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Sara Roby Foundation (EIN: 136020675) some concerns. Mission Score: 70/100. 3 red flags identified, 3 strengths noted.
How does Sara Roby Foundation spend its money?
Sara Roby Foundation directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Sara Roby Foundation tax-deductible?
Sara Roby Foundation is registered as a tax-exempt nonprofit (EIN: 136020675). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What is the specific mission of the Sara Roby Foundation, given its fluctuating financials?
The provided data does not specify the NTEE code or mission, making it difficult to understand the context of its highly variable financial activity.
Why are the revenue and expense figures so inconsistent year-over-year?
The extreme fluctuations, such as revenue dropping from $208,221 in 2018 to $691 in 2022, suggest either a project-based funding model, significant one-time events, or inconsistent operational capacity.
How does the organization manage its programs with such variable funding?
The significant swings in revenue and expenses raise questions about the stability and long-term planning for its programmatic activities.
What are the specific categories of expenses, beyond total expenses, for the Sara Roby Foundation?
Without a detailed breakdown of expenses (e.g., program service, management and general, fundraising), it's challenging to assess the efficiency of spending.
Filing History
IRS 990 filing history for Sara Roby Foundation showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2011–2023), Sara Roby Foundation's revenue has grown by 123.9%, moving from $13K to $29K. Total assets decreased by 90.2% over the same period, from $625K to $62K. Total functional expenses fell by 63.6%, from $57K to $21K. In its most recent filing year (2023), Sara Roby Foundation reported a surplus of $8K, with revenue exceeding expenses. The organization holds $1 in liabilities against $62K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $62K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $29K | $21K | $62K | $1 | — | — |
| 2022 | $691 | $2K | $54K | $340 | — | View 990 |
| 2021 | $660 | $13K | $55K | $1 | — | — |
| 2020 | $608 | $17K | $67K | $1 | — | — |
| 2019 | $92K | $62K | $83K | $1 | — | — |
| 2018 | $208K | $260K | $53K | $1 | — | View 990 |
| 2017 | $28K | $46K | $104K | $1 | — | View 990 |
| 2015 | $15K | $21K | $128K | $20K | — | View 990 |
| 2014 | $10K | $56K | $114K | $0 | — | View 990 |
| 2013 | $40K | $753K | $160K | $0 | — | View 990 |
| 2012 | $9K | $51K | $591K | $0 | — | View 990 |
| 2011 | $13K | $57K | $625K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $29K, expenses of $21K, and assets of $62K (revenue +4056.7% year-over-year).
- 2022: Revenue of $691, expenses of $2K, and assets of $54K (revenue +4.7% year-over-year).
- 2021: Revenue of $660, expenses of $13K, and assets of $55K (revenue +8.6% year-over-year).
- 2020: Revenue of $608, expenses of $17K, and assets of $67K (revenue -99.3% year-over-year).
- 2019: Revenue of $92K, expenses of $62K, and assets of $83K (revenue -55.9% year-over-year).
- 2018: Revenue of $208K, expenses of $260K, and assets of $53K (revenue +631.8% year-over-year).
- 2017: Revenue of $28K, expenses of $46K, and assets of $104K (revenue +86.8% year-over-year).
- 2015: Revenue of $15K, expenses of $21K, and assets of $128K (revenue +53.5% year-over-year).
- 2014: Revenue of $10K, expenses of $56K, and assets of $114K (revenue -75.0% year-over-year).
- 2013: Revenue of $40K, expenses of $753K, and assets of $160K (revenue +361.8% year-over-year).
- 2012: Revenue of $9K, expenses of $51K, and assets of $591K (revenue -33.1% year-over-year).
- 2011: Revenue of $13K, expenses of $57K, and assets of $625K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Sara Roby Foundation:
Data Sources and Methodology
This transparency report for Sara Roby 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.