Shine Foundation
Shine Foundation consistently spends more than it earns, drawing down assets.
EIN: 205098101 · Norman, OK · NTEE: P99 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $147 |
| Total Expenses | $17K |
| Program Spending | 70% |
| Net Assets | $11K |
| Transparency Score | 30/100 |
Is Shine Foundation Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Shine Foundation directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About Shine Foundation
Shine Foundation (EIN: 205098101) is a nonprofit organization based in Norman, OK, classified under NTEE code P99. The organization reported total revenue of $147 and total assets of $5K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Shine Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Shine Foundation is a micro nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -34.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $391 |
| Total Expenses | $17K |
| Surplus / Deficit | $-16,318 |
| Total Assets | $11K |
| Net Assets | $11K |
| Operating Margin | -4173.4% |
| Months of Reserves | 8.1 months |
Financial Health Grade: B
In 2023, Shine Foundation reported a deficit of $16K with expenses exceeding revenue, holds 8.1 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), Shine Foundation's revenue has declined at a compound annual growth rate (CAGR) of -34.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -91.0% | -16.9% | -59.0% |
| 2022 | -70.3% | +8.6% | -36.3% |
| 2021 | -62.8% | -25.2% | -8.3% |
| 2020 | +38.5% | -7.1% | +44.0% |
| 2019 | -14.2% | +0.3% | +5.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
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 Shine Foundation with a Mission Score of 30 out of 100 (Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, Shine Foundation allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $16K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating a volunteer-led organization or that compensation falls below reporting thresholds, which is positive for minimizing 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 Shine Foundation's IRS 990 filings:
- Consistent and significant operating deficits (e.g., 2023 expenses $16,709 vs. revenue $391)
- Rapid decline in total assets over time (from $50,321 in 2014 to $11,332 in 2023)
- Expenses in 2023 were over 40 times the revenue, indicating severe financial imbalance
- NTEE code P99 ('Unknown') limits understanding of program focus and impact
Strengths
The following positive indicators were identified for Shine Foundation:
- Zero reported liabilities across all filing periods, indicating no outstanding debt
- No reported officer compensation, suggesting a volunteer-driven model or very low administrative costs in this area
Frequently Asked Questions about Shine Foundation
Is Shine Foundation a legitimate charity?
Shine Foundation (EIN: 205098101) is a registered tax-exempt nonprofit based in Oklahoma. Our AI analysis gives it a Mission Score of 30/100. It has 13 years of IRS 990 filings on record. Total revenue: $147. 4 red flags identified. 2 strengths noted. Financial health grade: B.
How does Shine Foundation spend its money?
Shine Foundation directs 70% of its spending to programs and services. Fundraising costs 10%. This meets the 65% industry benchmark.
Are donations to Shine Foundation tax-deductible?
Shine Foundation is registered as a tax-exempt nonprofit (EIN: 205098101). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Shine Foundation's spending goes to programs?
Shine Foundation directs 70% to programs, 10% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
How does Shine Foundation compare to similar nonprofits?
With a transparency score of 30/100 (Poor), Shine Foundation is below average for NTEE category P99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Shine Foundation located?
Shine Foundation is headquartered in Norman, Oklahoma and files with the IRS under EIN 205098101. It is classified under NTEE code P99.
How many years of IRS 990 filings does Shine Foundation have?
Shine Foundation has 13 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 $147 in total revenue.
Is Shine Foundation financially sustainable?
Based on the consistent trend of expenses significantly exceeding revenue (e.g., $16,709 expenses vs. $391 revenue in 2023), the organization's financial sustainability is highly questionable. It appears to be operating at a significant deficit, relying on past assets.
What is the primary source of funding for Shine Foundation?
The filings show fluctuating revenue, but the consistent deficits suggest that current revenue streams are insufficient to cover expenses. Without more detailed program service revenue or contribution breakdowns, it's difficult to pinpoint a primary source, but it's clearly inadequate.
Why are assets declining so rapidly?
The decline in assets from $50,321 in 2014 to $11,332 in 2023 is likely due to the organization using its reserves to cover the persistent operational deficits, as expenses have consistently outpaced revenue.
Filing History
IRS 990 filing history for Shine Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Shine Foundation's revenue has declined by 99.4%, moving from $62K to $391. Total assets decreased by 57.2% over the same period, from $26K to $11K. Total functional expenses fell by 63.9%, from $46K to $17K. In its most recent filing year (2023), Shine Foundation reported a deficit of $16K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $391 | $17K | $11K | $0 | — | — |
| 2022 | $4K | $20K | $28K | $0 | — | View 990 |
| 2021 | $15K | $19K | $43K | $0 | — | — |
| 2020 | $39K | $25K | $47K | $0 | — | View 990 |
| 2019 | $28K | $27K | $33K | $0 | — | View 990 |
| 2018 | $33K | $27K | $31K | $0 | — | View 990 |
| 2017 | $25K | $33K | $25K | $0 | — | View 990 |
| 2016 | $13K | $27K | $32K | $0 | — | View 990 |
| 2015 | $28K | $32K | $46K | $0 | — | View 990 |
| 2014 | $66K | $46K | $50K | $0 | — | View 990 |
| 2013 | $54K | $60K | $31K | $0 | — | View 990 |
| 2012 | $79K | $69K | $37K | $0 | — | View 990 |
| 2011 | $62K | $46K | $26K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $391, expenses of $17K, and assets of $11K (revenue -91.0% year-over-year).
- 2022: Revenue of $4K, expenses of $20K, and assets of $28K (revenue -70.3% year-over-year).
- 2021: Revenue of $15K, expenses of $19K, and assets of $43K (revenue -62.8% year-over-year).
- 2020: Revenue of $39K, expenses of $25K, and assets of $47K (revenue +38.5% year-over-year).
- 2019: Revenue of $28K, expenses of $27K, and assets of $33K (revenue -14.2% year-over-year).
- 2018: Revenue of $33K, expenses of $27K, and assets of $31K (revenue +33.2% year-over-year).
- 2017: Revenue of $25K, expenses of $33K, and assets of $25K (revenue +89.7% year-over-year).
- 2016: Revenue of $13K, expenses of $27K, and assets of $32K (revenue -53.2% year-over-year).
- 2015: Revenue of $28K, expenses of $32K, and assets of $46K (revenue -57.5% year-over-year).
- 2014: Revenue of $66K, expenses of $46K, and assets of $50K (revenue +22.5% year-over-year).
- 2013: Revenue of $54K, expenses of $60K, and assets of $31K (revenue -32.6% year-over-year).
- 2012: Revenue of $79K, expenses of $69K, and assets of $37K (revenue +28.2% year-over-year).
- 2011: Revenue of $62K, expenses of $46K, and assets of $26K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Shine Foundation:
Data Sources and Methodology
This transparency report for Shine 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.