Sj Foundation
Sj Foundation consistently operates with no reported officer compensation and minimal liabilities, demonstrating strong fiscal prudence.
EIN: 205687012 · Honolulu, HI · NTEE: P20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $323K |
| Total Expenses | $174K |
| Program Spending | 90% |
| CEO/Top Officer Pay | $180,000 |
| Net Assets | $51K |
| Transparency Score | 95/100 |
Is Sj Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Sj Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Sj Foundation
Sj Foundation (EIN: 205687012) is a nonprofit organization based in Honolulu, HI, classified under NTEE code P20. The organization reported total revenue of $323K and total assets of $92K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Sj Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Sj Foundation is a small 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 6.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $182K |
| Total Expenses | $174K |
| Surplus / Deficit | +$9K |
| Total Assets | $51K |
| Net Assets | $51K |
| Operating Margin | 4.7% |
| Months of Reserves | 3.5 months |
Financial Health Grade: A
In 2023, Sj Foundation reported a surplus of $9K with revenue exceeding expenses, holds 3.5 months of operating reserves (adequate).
Financial Trends
Over 13 years of filings (2011–2023), Sj Foundation's revenue has grown at a compound annual growth rate (CAGR) of 6.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +111.5% | +74.6% | +17.0% |
| 2022 | +1622.0% | +2374.6% | -23.5% |
| 2021 | -93.3% | -95.0% | +1.8% |
| 2020 | -52.9% | -48.5% | -8.6% |
| 2019 | -8.1% | -5.2% | +5.9% |
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 Sj 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, Sj 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 $9K, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that no officers receive compensation, which is highly unusual for an organization with revenues reaching over $180,000 in 2023 and suggests a volunteer-led or exceptionally lean operational model.
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 Sj Foundation's IRS 990 filings:
- Consistent 0% officer compensation, which is unusual for an organization of this size and could indicate unrecorded compensation or a fully volunteer-run executive team that might face sustainability challenges.
- Fluctuating annual revenues, such as the drop from $86,098 in 2022 to $5,000 in 2021, which could indicate reliance on inconsistent funding sources.
Strengths
The following positive indicators were identified for Sj Foundation:
- Consistent reporting of 0% officer compensation, indicating a strong commitment to directing funds towards the mission.
- No reported liabilities across all filings, demonstrating excellent financial health and risk management.
- Generally positive net income in most recent years (e.g., $182,065 revenue vs. $173,506 expenses in 2023), indicating sound operational management.
- Steady growth in assets over the past decade, from $31,958 in 2014 to $50,586 in 2023.
Frequently Asked Questions about Sj Foundation
Is Sj Foundation a legitimate charity?
Sj Foundation (EIN: 205687012) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 95/100. It has 13 years of IRS 990 filings on record. Total revenue: $323K. 2 red flags identified. 4 strengths noted. Financial health grade: A.
How does Sj Foundation spend its money?
Sj Foundation directs 90% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Sj Foundation tax-deductible?
Sj Foundation is registered as a tax-exempt nonprofit (EIN: 205687012). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Sj Foundation CEO make?
Sj Foundation's highest-compensated officer earns $180,000 annually. The organization reported $323K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Sj Foundation's spending goes to programs?
Sj Foundation directs 90% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Sj Foundation compare to similar nonprofits?
With a transparency score of 95/100 (Excellent), Sj Foundation is above average for NTEE category P20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Sj Foundation located?
Sj Foundation is headquartered in Honolulu, Hawaii and files with the IRS under EIN 205687012. It is classified under NTEE code P20.
How many years of IRS 990 filings does Sj Foundation have?
Sj 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 $323K in total revenue.
How does Sj Foundation manage to operate without any reported officer compensation?
The filings consistently show 0% officer compensation, suggesting a volunteer-led executive team or that compensation is structured in a way not reported under 'officer compensation' on the 990 form. Further inquiry into their operational model would be beneficial.
What are the primary program activities of Sj Foundation, given its NTEE code P20?
NTEE code P20 typically relates to Philanthropy, Voluntarism, and Grantmaking Foundations. This suggests the organization primarily engages in grantmaking or supporting other non-profits, rather than direct service provision.
Has Sj Foundation experienced significant growth in its financial capacity?
While revenue fluctuates, the organization's assets have grown from $31,958 in 2014 to $50,586 in 2023, indicating a modest but consistent increase in financial capacity over the decade.
Filing History
IRS 990 filing history for Sj Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Sj Foundation's revenue has grown by 119.4%, moving from $83K to $182K. Total assets increased by 2.9% over the same period, from $49K to $51K. Total functional expenses rose by 105.1%, from $85K to $174K. In its most recent filing year (2023), Sj Foundation reported a surplus of $9K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $182K | $174K | $51K | $0 | — | — |
| 2022 | $86K | $99K | $43K | $0 | — | — |
| 2021 | $5K | $4K | $57K | $0 | — | View 990 |
| 2020 | $75K | $80K | $56K | $0 | — | View 990 |
| 2019 | $158K | $155K | $61K | $0 | — | View 990 |
| 2018 | $172K | $164K | $57K | $0 | — | View 990 |
| 2017 | $150K | $152K | $49K | $0 | — | — |
| 2016 | $133K | $118K | $51K | $0 | — | View 990 |
| 2015 | $119K | $115K | $36K | $0 | — | View 990 |
| 2014 | $103K | $116K | $32K | $0 | — | View 990 |
| 2013 | $99K | $110K | $45K | $0 | — | View 990 |
| 2012 | $100K | $93K | $56K | $0 | — | View 990 |
| 2011 | $83K | $85K | $49K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $182K, expenses of $174K, and assets of $51K (revenue +111.5% year-over-year).
- 2022: Revenue of $86K, expenses of $99K, and assets of $43K (revenue +1622.0% year-over-year).
- 2021: Revenue of $5K, expenses of $4K, and assets of $57K (revenue -93.3% year-over-year).
- 2020: Revenue of $75K, expenses of $80K, and assets of $56K (revenue -52.9% year-over-year).
- 2019: Revenue of $158K, expenses of $155K, and assets of $61K (revenue -8.1% year-over-year).
- 2018: Revenue of $172K, expenses of $164K, and assets of $57K (revenue +15.1% year-over-year).
- 2017: Revenue of $150K, expenses of $152K, and assets of $49K (revenue +12.9% year-over-year).
- 2016: Revenue of $133K, expenses of $118K, and assets of $51K (revenue +11.4% year-over-year).
- 2015: Revenue of $119K, expenses of $115K, and assets of $36K (revenue +16.1% year-over-year).
- 2014: Revenue of $103K, expenses of $116K, and assets of $32K (revenue +3.5% year-over-year).
- 2013: Revenue of $99K, expenses of $110K, and assets of $45K (revenue -0.4% year-over-year).
- 2012: Revenue of $100K, expenses of $93K, and assets of $56K (revenue +20.0% year-over-year).
- 2011: Revenue of $83K, expenses of $85K, and assets of $49K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Sj Foundation:
Data Sources and Methodology
This transparency report for Sj 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.