Sherman And Linda Saperstein Charitable Trust
Sherman And Linda Saperstein Charitable Trust maintains stable assets and no officer compensation.
EIN: 206981976 · Phoenix, AZ · NTEE: T22 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $53K |
| Total Expenses | $39K |
| Program Spending | 90% |
| Net Assets | $71K |
| Transparency Score | 85/100 |
Is Sherman And Linda Saperstein Charitable Trust Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Sherman And Linda Saperstein Charitable Trust directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Sherman And Linda Saperstein Charitable Trust
Sherman And Linda Saperstein Charitable Trust (EIN: 206981976) is a nonprofit organization based in Phoenix, AZ, classified under NTEE code T22. The organization reported total revenue of $53K and total assets of $81K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Sherman And Linda Saperstein Charitable Trust's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Sherman And Linda Saperstein Charitable Trust is a micro nonprofit that has been operating for 18 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 7.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $41K |
| Total Expenses | $39K |
| Surplus / Deficit | +$2K |
| Total Assets | $71K |
| Total Liabilities | $1 |
| Net Assets | $71K |
| Operating Margin | 5.3% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 21.8 months |
Financial Health Grade: A
In 2023, Sherman And Linda Saperstein Charitable Trust reported a surplus of $2K with revenue exceeding expenses, holds 21.8 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), Sherman And Linda Saperstein Charitable Trust's revenue has grown at a compound annual growth rate (CAGR) of 7.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -18.2% | -35.4% | +3.2% |
| 2022 | +0.9% | +73.7% | -12.8% |
| 2021 | +-0.0% | -10.1% | +23.8% |
| 2020 | -0.1% | -33.0% | +21.6% |
| 2019 | +25.2% | +82.7% | +200.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2008 |
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 Sherman And Linda Saperstein Charitable Trust with a Mission Score of 85 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: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Sherman And Linda Saperstein Charitable Trust allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. 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 $2K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that no salaries are paid to officers, which is highly efficient for a charitable trust of this 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 Sherman And Linda Saperstein Charitable Trust's IRS 990 filings:
- Detailed expense breakdown (program vs. admin) not available in provided summary data, making full spending efficiency analysis challenging.
Strengths
The following positive indicators were identified for Sherman And Linda Saperstein Charitable Trust:
- Consistent asset growth over the long term (from $2,620 in 2011 to $70,948 in 2023).
- Zero officer compensation reported across all filings, indicating high efficiency in executive pay.
- Minimal to no liabilities reported, suggesting strong financial health and low risk.
- Consistent revenue generation, typically in the $40,000-$50,000 range in recent years.
Frequently Asked Questions about Sherman And Linda Saperstein Charitable Trust
Is Sherman And Linda Saperstein Charitable Trust a legitimate charity?
Sherman And Linda Saperstein Charitable Trust (EIN: 206981976) is a registered tax-exempt nonprofit based in Arizona. Our AI analysis gives it a Mission Score of 85/100. It has 10 years of IRS 990 filings on record. Total revenue: $53K. 1 red flag identified. 4 strengths noted. Financial health grade: A.
How does Sherman And Linda Saperstein Charitable Trust spend its money?
Sherman And Linda Saperstein Charitable Trust directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Sherman And Linda Saperstein Charitable Trust tax-deductible?
Sherman And Linda Saperstein Charitable Trust is registered as a tax-exempt nonprofit (EIN: 206981976). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Sherman And Linda Saperstein Charitable Trust compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Sherman And Linda Saperstein Charitable Trust is above average for NTEE category T22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Sherman And Linda Saperstein Charitable Trust located?
Sherman And Linda Saperstein Charitable Trust is headquartered in Phoenix, Arizona and files with the IRS under EIN 206981976. It is classified under NTEE code T22.
How many years of IRS 990 filings does Sherman And Linda Saperstein Charitable Trust have?
Sherman And Linda Saperstein Charitable Trust 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 $53K in total revenue.
Is the Sherman And Linda Saperstein Charitable Trust financially stable?
Yes, the trust appears financially stable, consistently maintaining assets (e.g., $70,948 in 2023) and reporting minimal to no liabilities across all available filings.
Does the trust pay its officers?
No, the trust consistently reports 0% officer compensation in all available IRS 990 filings, indicating no salaries are paid to its officers.
How has the trust's asset base changed over time?
The trust's assets have grown significantly over time, from $2,620 in 2011 to $70,948 in 2023, demonstrating consistent financial growth.
Filing History
IRS 990 filing history for Sherman And Linda Saperstein Charitable Trust showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Sherman And Linda Saperstein Charitable Trust's revenue has grown by 142.7%, moving from $17K to $41K. Total assets increased by 2607.9% over the same period, from $3K to $71K. Total functional expenses rose by 150.5%, from $16K to $39K. In its most recent filing year (2023), Sherman And Linda Saperstein Charitable Trust reported a surplus of $2K, with revenue exceeding expenses. The organization holds $1 in liabilities against $71K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $71K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $41K | $39K | $71K | $1 | — | — |
| 2022 | $50K | $61K | $69K | $1 | — | — |
| 2021 | $50K | $35K | $79K | $1 | — | — |
| 2020 | $50K | $39K | $64K | $1 | — | View 990 |
| 2019 | $50K | $58K | $52K | $0 | — | View 990 |
| 2015 | $40K | $32K | $17K | $0 | — | View 990 |
| 2014 | $33K | $36K | $9K | $0 | — | View 990 |
| 2013 | $6K | $20K | $12K | $0 | — | View 990 |
| 2012 | $43K | $19K | $26K | $0 | — | View 990 |
| 2011 | $17K | $16K | $3K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $41K, expenses of $39K, and assets of $71K (revenue -18.2% year-over-year).
- 2022: Revenue of $50K, expenses of $61K, and assets of $69K (revenue +0.9% year-over-year).
- 2021: Revenue of $50K, expenses of $35K, and assets of $79K (revenue +-0.0% year-over-year).
- 2020: Revenue of $50K, expenses of $39K, and assets of $64K (revenue -0.1% year-over-year).
- 2019: Revenue of $50K, expenses of $58K, and assets of $52K (revenue +25.2% year-over-year).
- 2015: Revenue of $40K, expenses of $32K, and assets of $17K (revenue +21.2% year-over-year).
- 2014: Revenue of $33K, expenses of $36K, and assets of $9K (revenue +459.0% year-over-year).
- 2013: Revenue of $6K, expenses of $20K, and assets of $12K (revenue -86.1% year-over-year).
- 2012: Revenue of $43K, expenses of $19K, and assets of $26K (revenue +150.0% year-over-year).
- 2011: Revenue of $17K, expenses of $16K, and assets of $3K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Sherman And Linda Saperstein Charitable Trust:
Data Sources and Methodology
This transparency report for Sherman And Linda Saperstein Charitable Trust 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.